Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The provision (benefit) for income taxes of continuing operations is composed of the following components:

	Year Ended December 31,
	2014		2013			2012
Current provision (benefit) :
Federal	$	10,000	$	(77,000	)	$	(370,000	)
State	10,000		29,000			14,000
	20,000		(48,000		)	(356,000		)
Deferred provision (benefit):
Federal	798,000		(4,402,000		)	(1,536,000		)
State	39,000		254,000			(255,000		)
	837,000		(4,148,000		)	(1,791,000		)
Provision (benefit) for income taxes of continuing operations
	$	857,000	$	(4,196,000	)	$	(2,147,000	)

Schedule of Components of Income Tax Expense (Benefit)

A reconciliation of taxes computed at statutory income tax rates on income (loss) from continuing operations is as follows:

	Year Ended December 31,
	2014			2013			2012
Provision (benefit) for federal income taxes at statutory rates	$	784,000		$	(3,804,000	)	$	(2,046,000	)
Provision (benefit) for state income taxes, net of federal benefit	76,000			(187,000		)	(212,000		)
Valuation allowance changes affecting the provision for income taxes	(66,000		)	371,000			9,000
Employment tax credits	(169,000		)	(930,000		)	(172,000		)
Nondeductible expenses	123,000			276,000			336,000
Stock based compensation expense	3,000			8,000			17,000
Other	106,000			70,000			(79,000		)
Provision (benefit) for income taxes of continuing operations	$	857,000		$	(4,196,000	)	$	(2,147,000	)

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities, at the respective income tax rates, are as follows:

	December 31,
	2014			2013
Current deferred tax assets:
Credit carryforwards	$	365,000		$	—
Net operating loss and other carryforwards	—			643,000
Allowance for doubtful accounts	2,277,000			1,788,000
Accrued liabilities	5,386,000			5,126,000
	8,028,000			7,557,000
Less valuation allowance	(408,000		)	(377,000		)
	7,620,000			7,180,000
Current deferred tax liabilities:
Prepaid expenses	(604,000		)	(601,000		)
	$	7,016,000		$	6,579,000

	December 31,
	2014			2013
Noncurrent deferred tax assets:
Net operating loss and other carryforwards	$	1,174,000		$	3,389,000
Credit carryforwards	2,030,000			2,210,000
Deferred lease costs	230,000			289,000
Depreciation	355,000			(634,000		)
Tax goodwill and intangibles	(978,000		)	(879,000		)
Stock-based compensation	643,000			882,000
Accrued rent	3,786,000			4,219,000
Kansas acquisition costs	118,000			125,000
Impairment of long-lived assets	271,000			472,000
Interest rate swap	303,000			349,000
Noncurrent self-insurance liabilities	5,639,000			6,422,000
	13,571,000			16,844,000
Less valuation allowance	(686,000		)	(932,000		)
	$	12,885,000		$	15,912,000

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	2014		2013			2012
Balance at the beginning of the period	$	—	$	86,000		$	84,000
Changes in tax positions for prior years	—		(86,000		)	2,000
Balance at the end of the period	$	—	$	—		$	86,000