Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The provision (benefit) for income taxes on continuing operations for the years ended December 31, 2017, 2016 and 2015 is summarized as follows:

	Year Ended December 31,
	2017			2016			2015
Current provision (benefit) :
Federal	$	274,000		$	17,000		$	1,191,000
State	472,000			522,000			947,000
	746,000			539,000			2,138,000
Deferred provision (benefit):
Federal	6,585,000			(1,284,000		)	(783,000		)
State	(588,000		)	(285,000		)	(439,000		)
	5,997,000			(1,569,000		)	(1,222,000		)
Provision (benefit) for income taxes of continuing operations	$	6,743,000		$	(1,030,000	)	$	916,000

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,
	2017			2016			2015
Provision (benefit) for federal income taxes at statutory rates	$	711,000		$	(889,000	)	$	1,247,000
Provision for state income taxes, net of federal benefit	421,000			120,000			688,000
Valuation allowance changes affecting the provision for income taxes	(372,000		)	(45,000		)	(534,000		)
Employment tax credits	(217,000		)	(529,000		)	(1,249,000		)
Nondeductible expenses	496,000			453,000			862,000
Stock based compensation expense	(35,000		)	(62,000		)	(105,000		)
Effect of Tax Cuts and Jobs Creation Act	5,476,000			—			—
Other	263,000			(78,000		)	7,000
Provision (benefit) for income taxes of continuing operations	$	6,743,000		$	(1,030,000	)	$	916,000

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,
	2017			2016
Deferred tax assets (liabilities):
Net operating loss and other carryforwards	$	495,000		$	1,260,000
Credit carryforwards	3,237,000			3,162,000
Allowance for doubtful accounts	3,626,000			3,772,000
Prepaid expenses	(731,000		)	(867,000		)
Deferred lease costs	32,000			107,000
Depreciation	1,190,000			2,122,000
Tax goodwill and intangibles	(972,000		)	(1,296,000		)
Stock-based compensation	476,000			629,000
Accrued liabilities	773,000			5,011,000
Accrued rent	1,892,000			3,118,000
Kentucky and Kansas acquisition costs	4,000			6,000
Impairment of long-lived assets	186,000			269,000
Interest rate swap	(14,000		)	49,000
Hedge Ineffectiveness	(106,000		)	(69,000		)
Noncurrent self-insurance liabilities	5,443,000			4,633,000
Other	—			11,000
	15,531,000			21,917,000
Less valuation allowance	(377,000		)	(732,000		)
	$	15,154,000		$	21,185,000