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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
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):
|  | 2019 |  |  | 2018 |  |  | 2017 |
United States |  | $ | 92,710 |  |  | $ | 79,669 |  |  | $ | 74,151 |
Foreign (Canada) |  |  | 179 |  |  |  | 171 |  |  |  | 169 |
Total |  | $ | 92,889 |  |  | $ | 79,840 |  |  | $ | 74,320 |
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, 2019, 2018 and 2017 was as follows (in thousands):
|  | 2019 |  |  | 2018 |  |  | 2017 |
Continuing operations : |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 12,776 |  |  | $ | 12,626 |  |  | $ | 21,086 |
Foreign |  |  | 48 |  |  |  | 45 |  |  |  | 45 |
State and local |  |  | 4,110 |  |  |  | 2,808 |  |  |  | 2,475 |
Total |  |  | 16,934 |  |  |  | 15,479 |  |  |  | 23,606 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 3,685 |  |  |  | 2,047 |  |  |  | (1,086 | )
State and local |  |  | 1,221 |  |  |  | 741 |  |  |  | 768 |
Total |  |  | 4,906 |  |  |  | 2,788 |  |  |  | (318 | )
Total income tax expense from continuing operations |  |  | 21,840 |  |  |  | 18,267 |  |  |  | 23,288 |
Discontinued operations : |  |  |  |  |  |  |  |  |  |  |  |
Operations of discontinued operations: |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | (107 | ) |  |  | 2 |  |  |  | (418 | )
Deferred |  |  | (1 | ) |  |  | (1 | ) |  |  | (19 | )
Total income tax expense from discontinued operations |  |  | (108 | ) |  |  | 1 |  |  |  | (437 | )
Total income tax expense |  | $ | 21,732 |  |  | $ | 18,268 |  |  | $ | 22,851 |
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):
|  | 2019 |  |  | 2018 |  |  | 2017 |
Tax at U.S. federal statutory rates |  | $ | 19,507 |  |  | $ | 16,766 |  |  | $ | 26,012 |
State taxes (net of federal benefit) |  |  | 4,774 |  |  |  | 3,745 |  |  |  | 2,724 |
Business meals and entertainment — non-deductible |  |  | 987 |  |  |  | 915 |  |  |  | 820 |
Change in valuation allowance |  |  | 932 |  |  |  | 264 |  |  |  | 221 |
Reserves for uncertain tax positions |  |  | (263 | ) |  |  | (1,124 | ) |  |  | (35 | )
Share-based compensation |  |  | (4,773 | ) |  |  | (3,260 | ) |  |  | (3,837 | )
Impact of the Tax Cuts and Jobs Act of 2017 |  |  |  |  |  |  | — |  |  |  | (2,487 | )
Non-deductible expenses |  |  | 713 |  |  |  | 785 |  |  |  | 236 |
Other, net |  |  | (37 | ) |  |  | 176 |  |  |  | (366 | )
Provision for income taxes from continuing operations |  | $ | 21,840 |  |  | $ | 18,267 |  |  | $ | 23,288 |
Effective income tax rate |  |  | 23.5 | % |  |  | 22.9 | % |  |  | 31.3 | %
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, 2019 and 2018, were as follows (in thousands):
|  | 2019 |  |  | 2018 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 1,594 |  |  | $ | 1,091 |
Allowance for doubtful accounts |  |  | 3,156 |  |  |  | 2,902 |
Employee benefits and compensation |  |  | 26,442 |  |  |  | 24,761 |
Lease costs |  |  | 4,889 |  |  |  | 4,099 |
State tax credit carryforwards |  |  | 1,322 |  |  |  | 1,353 |
Property and equipment |  |  |  |  |  |  | — |
Other deferred tax assets |  |  | 30 |  |  |  | 287 |
Total gross deferred tax assets |  |  | 37,433 |  |  |  | 34,493 |
Less: valuation allowance |  |  | (2,799 | ) |  |  | (1,840 | )
Total deferred tax assets, net |  |  | 34,634 |  |  |  | 32,653 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Client list intangible assets |  |  | 846 |  |  |  | 1,184 |
Goodwill and other intangibles |  |  | 42,496 |  |  |  | 35,840 |
Property and equipment |  |  | 2,291 |  |  |  | 1,356 |
Other deferred tax liabilities |  |  | 721 |  |  |  | 1,037 |
Total gross deferred tax liabilities |  |  | 46,354 |  |  |  | 39,417 |
Net deferred tax liability |  | $ | (11,720 | ) |  | $ | (6,764 | )
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):
|  | 2019 |  |  | 2018 |  |  | 2017 |
Balance at January 1 |  | $ | 2,819 |  |  | $ | 3,882 |  |  | $ | 4,090 |
Additions for tax positions of the current year |  |  | 145 |  |  |  | 119 |  |  |  | 123 |
Settlements of prior year positions |  |  | (282 | ) |  |  | (16 | ) |  |  | — |
Lapse of statutes of limitation |  |  | (146 | ) |  |  | (1,166 | ) |  |  | (331 | )
Balance at December 31 |  | $ | 2,536 |  |  | $ | 2,819 |  |  | $ | 3,882 |

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