Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

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,
	2015			2014		2013
Current provision (benefit) :
Federal	$	1,191,000		$	10,000	$	(77,000	)
State	947,000			10,000		29,000
	2,138,000			20,000		(48,000		)
Deferred provision (benefit):
Federal	(783,000		)	798,000		(4,402,000		)
State	(439,000		)	39,000		254,000
	(1,222,000		)	837,000		(4,148,000		)
Provision (benefit) for income taxes of continuing operations
	$	916,000		$	857,000	$	(4,196,000	)

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,
	2015			2014			2013
Provision (benefit) for federal income taxes at statutory rates	$	1,247,000		$	784,000		$	(3,804,000	)
Provision (benefit) for state income taxes, net of federal benefit	688,000			76,000			(187,000		)
Valuation allowance changes affecting the provision for income taxes	(534,000		)	(66,000		)	371,000
Employment tax credits	(1,249,000		)	(169,000		)	(930,000		)
Nondeductible expenses	862,000			123,000			276,000
Stock based compensation expense	(105,000		)	3,000			8,000
Other	7,000			106,000			70,000
Provision (benefit) for income taxes of continuing operations	$	916,000		$	857,000		$	(4,196,000	)

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,
	2015			2014
Current deferred tax assets:
Credit carryforwards	$	—		$	365,000
Allowance for doubtful accounts	3,049,000			2,277,000
Accrued liabilities	5,895,000			5,386,000
	8,944,000			8,028,000
Less valuation allowance	(319,000		)	(408,000		)
	8,625,000			7,620,000
Current deferred tax liabilities:
Prepaid expenses	(626,000		)	(604,000		)
	$	7,999,000		$	7,016,000

	December 31,
	2015			2014
Noncurrent deferred tax assets:
Net operating loss and other carryforwards	$	1,040,000		$	1,174,000
Credit carryforwards	2,612,000			2,030,000
Deferred lease costs	167,000			230,000
Depreciation	1,184,000			355,000
Tax goodwill and intangibles	(1,172,000		)	(978,000		)
Stock-based compensation	534,000			643,000
Accrued rent	3,055,000			3,786,000
Kentucky and Kansas acquisition costs	113,000			118,000
Impairment of long-lived assets	267,000			271,000
Interest rate swap	237,000			303,000
Noncurrent self-insurance liabilities	4,185,000			5,639,000
	12,222,000			13,571,000
Less valuation allowance	(460,000		)	(686,000		)
	$	11,762,000		$	12,885,000

Schedule of Unrecognized Tax Benefits Roll Forward

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

	2015		2014		2013
Balance at the beginning of the period	$	—	$	—	$	86,000
Changes in tax positions for prior years	—		—		(86,000		)
Balance at the end of the period	$	—	$	—	$	—