Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

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,
	2016			2015			2014
Current provision (benefit) :
Federal	$	17,000		$	1,191,000		$	10,000
State	522,000			947,000			10,000
	539,000			2,138,000			20,000
Deferred provision (benefit):
Federal	(1,284,000		)	(783,000		)	798,000
State	(285,000		)	(439,000		)	39,000
	(1,569,000		)	(1,222,000		)	837,000
Provision (benefit) for income taxes of continuing operations	$	(1,030,000	)	$	916,000		$	857,000

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,
	2016			2015			2014
Provision (benefit) for federal income taxes at statutory rates	$	(889,000	)	$	1,247,000		$	784,000
Provision for state income taxes, net of federal benefit	120,000			688,000			76,000
Valuation allowance changes affecting the provision for income taxes	(45,000		)	(534,000		)	(66,000		)
Employment tax credits	(529,000		)	(1,249,000		)	(169,000		)
Nondeductible expenses	453,000			862,000			123,000
Stock based compensation expense	(62,000		)	(105,000		)	3,000
Other	(78,000		)	7,000			106,000
Provision (benefit) for income taxes of continuing operations	$	(1,030,000	)	$	916,000		$	857,000

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,
	2016			2015
Current deferred tax assets:
Allowance for doubtful accounts	3,772,000			3,049,000
Accrued liabilities	5,011,000			5,895,000
	8,783,000			8,944,000
Less valuation allowance	(272,000		)	(319,000		)
	8,511,000			8,625,000
Current deferred tax liabilities:
Prepaid expenses	(867,000		)	(626,000		)
	$	7,644,000		$	7,999,000

	December 31,
	2016			2015
Noncurrent deferred tax assets:
Net operating loss and other carryforwards	$	1,260,000		$	1,040,000
Credit carryforwards	3,162,000			2,612,000
Deferred lease costs	107,000			167,000
Depreciation	2,122,000			1,184,000
Tax goodwill and intangibles	(1,296,000		)	(1,172,000		)
Stock-based compensation	629,000			534,000
Accrued rent	3,118,000			3,055,000
Kentucky and Kansas acquisition costs	6,000			113,000
Impairment of long-lived assets	269,000			267,000
Interest rate swap	49,000			237,000
Hedge Ineffectiveness	(69,000		)	—
Noncurrent self-insurance liabilities	4,633,000			4,185,000
Other	11,000			—
	14,001,000			12,222,000
Less valuation allowance	(460,000		)	(460,000		)
	$	13,541,000		$	11,762,000