Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

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,
	2012			2011		2010
Current provision (benefit) :
Federal	$	(349,000	)	$	55,000	$	(257,000	)
State	13,000			171,000		(82,000		)
	(336,000		)	226,000		(339,000		)
Deferred provision (benefit):
Federal	(1,170,000		)	199,000		1,851,000
State	(241,000		)	12,000		190,000
	(1,411,000		)	211,000		2,041,000
Provision (benefit) for income taxes of continuing operations
	$	(1,747,000	)	$	437,000	$	1,702,000

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,
	2012			2011			2010
Provision (benefit) for federal income taxes at statutory rates	$	(1,687,000	)	$	552,000		$	1,813,000
Provision (benefit) for state income taxes, net of federal benefit	(175,000		)	128,000			89,000
Resolution with tax authorities	—			(79,000		)	—
Valuation allowance changes affecting the provision for income taxes	(7,000		)	(8,000		)	(2,000		)
Employment tax credits	(130,000		)	(1,000,000		)	(580,000		)
Nondeductible expenses	254,000			437,000			357,000
Stock based compensation expense	13,000			410,000			—
Other	(15,000		)	(3,000		)	25,000
Provision (benefit) for income taxes of continuing operations	$	(1,747,000	)	$	437,000		$	1,702,000

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,
	2012			2011
Current deferred tax assets:
Credit carryforwards	$	251,000		$	1,288,000
Net operating loss and other carryforwards	352,000			—
Allowance for doubtful accounts	1,447,000			1,066,000
Accrued liabilities	4,236,000			4,961,000
	6,286,000			7,315,000
Less valuation allowance	(242,000		)	(298,000		)
	6,044,000			7,017,000
Current deferred tax liabilities:
Prepaid expenses	(739,000		)	(976,000		)
	$	5,305,000		$	6,041,000

	December 31,
	2012			2011
Noncurrent deferred tax assets:
Net operating loss and other carryforwards	$	1,365,000		$	1,720,000
Credit carryforwards	964,000			—
Deferred lease costs	356,000			416,000
Depreciation	(2,036,000		)	(2,589,000		)
Tax goodwill and intangibles	(739,000		)	(469,000		)
Stock-based compensation	1,238,000			1,242,000
Accrued rent	4,538,000			4,582,000
Impairment of long-lived assets	659,000			656,000
Interest rate swap	564,000			579,000
Noncurrent self-insurance liabilities	6,062,000			4,785,000
	12,971,000			10,922,000
Less valuation allowance	(619,000		)	(570,000		)
	$	12,352,000		$	10,352,000

Schedule of Unrecognized Tax Benefits Roll Forward

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

	2012			2011		2010
Balance at the beginning of the period	$	86,000		$	84,000	$	76,000
Changes in tax positions for prior years	(86,000		)	2,000		8,000
Balance at the end of the period	$	—		$	86,000	$	84,000