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11. INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Tax Disclosure [Abstract] |
Income tax expense (benefit) |
|  | December 31, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
State current tax |  | $ | 1,283 |  |  | $ | 643 |  |  | $ | 1,160 |
Other current tax |  |  | 29 |  |  |  | (39 | ) |  |  | 32 |
Federal deferred tax |  |  | 869 |  |  |  | 3,794 |  |  |  | (46,901 | )
State deferred tax |  |  | (214 | ) |  |  | (888 | ) |  |  | (9,518 | )
Income tax expense (benefit) |  | $ | 1,967 |  |  | $ | 3,510 |  |  | $ | (55,227 | )
Reconciliation of income tax expense |
|  | Years Ended December 31, |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Federal tax |  |  | 34.00% |  |  |  | 34.00% |  |  |  | 34.00% |
State franchise tax, net of federal benefit |  |  | -3.64% |  |  |  | -14.20% |  |  |  | 17.49% |
Other Non deductible expenses |  |  | 0.00% |  |  |  | 0.07% |  |  |  | -2.42% |
Meals and entertainment |  |  | 4.85% |  |  |  | 1.98% |  |  |  | 2.22% |
Noncontrolling Interest in Partnerships |  |  | -2.88% |  |  |  | -1.48% |  |  |  | 1.79% |
Equity compensation |  |  | -8.72% |  |  |  | 35.39% |  |  |  | 10.69% |
Changes in valuation allowance |  |  | 24.52% |  |  |  | -17.88% |  |  |  | -1284.18% |
Return-to-provision |  |  | -9.57% |  |  |  | -1.96% |  |  |  | -47.80% |
Deferred true-ups and other |  |  | 16.34% |  |  |  | 0.00% |  |  |  | 0.00% |
Uncertain tax positions |  |  | -3.67% |  |  |  | -2.92% |  |  |  | 6.45% |
Expiring net operating losses |  |  | 2.61% |  |  |  | 26.64% |  |  |  | 0.00% |
Income tax expense (benefit) |  |  | 53.85% |  |  |  | 59.64% |  |  |  | -1261.76% |
Deferred tax assets |
|  | December 31, |
|  | 2014 |  |  | 2013 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating losses |  | $ | 87,709 |  |  | $ | 82,630 |
Accrued expenses |  |  | 3,594 |  |  |  | 3,610 |
Straight-Line Rent Adjustment |  |  | 8,897 |  |  |  | 8,053 |
Unfavorable contract liability |  |  | 2,811 |  |  |  | 3,365 |
Equity compensation |  |  | 253 |  |  |  | 645 |
Allowance for doubtful accounts |  |  | 2,124 |  |  |  | 2,494 |
Other |  |  | 1,891 |  |  |  | 1,400 |
Valuation Allowance |  |  | (6,378 | ) |  |  | (6,593 | )
Total Deferred Tax Assets |  | $ | 100,901 |  |  | $ | 95,604 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property Plant & Equipment |  |  | (7,755 | ) |  |  | (7,948 | )
Goodwill |  |  | (17,833 | ) |  |  | (15,101 | )
Intangibles |  |  | (12,105 | ) |  |  | (12,162 | )
NAEM Reserve |  |  | (6,441 | ) |  |  | (5,555 | )
Other |  |  | (4,189 | ) |  |  | (1,603 | )
Total Deferred Tax Liabilities |  | $ | (48,323 | ) |  | $ | (42,369 | )
Net Deferred Tax Asset |  |  | 52,578 |  |  | $ | 53,235 |
Schedule of net operating loss carryforwards |
Year Ended | Total Net Operating Loss Carryforwards |  |  | Amount Subject to 382 limitation |
2015 |  | – |  |  |  | – |
2016 |  | – |  |  |  | – |
2017 |  | 15,185 |  |  |  | 1,501 |
2018 |  | 12,284 |  |  |  | – |
2019 |  | 7,178 |  |  |  | – |
Thereafter |  | 213,929 |  |  |  | 40,610 |
| $ | 248,576 |  |  | $ | 42,111 |
Year Ended | Total Net Operating Loss Carryforwards |
2015 |  | 13,741 |
2016 |  | 5,629 |
2017 |  | 9,172 |
2018 |  | – |
2019 |  | – |
Thereafter |  | 18,964 |
| $ | 47,506 |
Schedule of unrecognized tax benefits |
|  | 2014 |  |  | 2013 |  |  | 2012 |
Balance at beginning of year |  | $ | 3,970 |  |  | $ | 4,184 |  |  | $ | 3,756 |
Increases (Decreases) related to prior year tax positions |  |  | – |  |  |  | (214 | ) |  |  | 428 |
Expiration of the statute of limitations for the assessment of taxes |  |  | (209 | ) |  |  | – |  |  |  | – |
Balance at end of year |  | $ | 3,761 |  |  | $ | 3,970 |  |  | $ | 4,184 |

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