Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

Income from Continuing Operations Before Income Taxes

For financial reporting purposes, income from continuing operations before income taxes includes the following components (in thousands):

	2018		2017		2016
United States	$	79,669	$	74,151	$	66,848
Foreign (Canada)		171		169		158
Total	$	79,840	$	74,320	$	67,006

Income Tax Expense (Benefit) Included in Consolidated Statements of Comprehensive Income

Income tax expense (benefit) included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2018, 2017 and 2016 was as follows (in thousands):

	2018			2017			2016
Continuing operations :
Current:
Federal	$	12,626		$	21,086		$	18,816
Foreign		45			45			42
State and local		2,808			2,475			2,681
Total		15,479			23,606			21,539
Deferred:
Federal		2,047			(1,086	)		4,148
State and local		741			768			712
Total		2,788			(318	)		4,860
Total income tax expense from continuing    operations		18,267			23,288			26,399
Discontinued operations :
Operations of discontinued operations:
Current		2			(418	)		(365	)
Deferred		(1	)		(19	)		(10	)
Total income tax expense from discontinued    operations		1			(437	)		(375	)
Total income tax expense	$	18,268		$	22,851		$	26,024

Provision for Income Taxes Attributable to Income from Continuing Operations

The provision for income taxes attributable to income from continuing operations differed from the amount obtained by applying the federal statutory income tax rate to income from continuing operations before income taxes, as follows (in thousands, except percentages):

	2018			2017			2016
Tax at U.S. federal statutory rates	$	16,766		$	26,012		$	23,452
State taxes (net of federal benefit)		4,035			2,945			2,643
Business meals and entertainment — non-deductible		915			820			784
Reserves for uncertain tax positions		(1,124	)		(35	)		(87	)
Share-based compensation		(3,260	)		(3,837	)		—
Impact of the Tax Cuts and Jobs Act of 2017		—			(2,487	)		—
Non-deductible expenses		785			236			22
Other, net		150			(366	)		(415	)
Provision for income taxes from continuing operations	$	18,267		$	23,288		$	26,399
Effective income tax rate		22.9	%		31.3	%		39.4	%

Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2018 and 2017, were as follows (in thousands):

	2018			2017
Deferred tax assets:
Net operating loss carryforwards	$	1,091		$	1,229
Allowance for doubtful accounts		2,902			3,022
Employee benefits and compensation		24,761			21,155
Lease costs		4,099			3,611
State tax credit carryforwards		1,353			1,385
Property and equipment		—			528
Other deferred tax assets		287			633
Total gross deferred tax assets		34,493			31,563
Less: valuation allowance		(1,840	)		(1,657	)
Total deferred tax assets, net	$	32,653		$	29,906
Deferred tax liabilities:
Accrued interest	$	—		$	819
Client list intangible assets		1,184			1,513
Goodwill and other intangibles		35,840			30,913
Property and equipment		1,356			—
Other deferred tax liabilities		1,037			—
Total gross deferred tax liabilities	$	39,417		$	33,245
Net deferred tax liability	$	(6,764	)	$	(3,339	)

Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	2018			2017			2016
Balance at January 1	$	3,882		$	4,090		$	4,287
Additions for tax positions of the current year		119			123			110
Settlements of prior year positions		(16	)		—			(11	)
Lapse of statutes of limitation		(1,166	)		(331	)		(296	)
Balance at December 31		2,819			3,882			4,090