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Income Taxes (Tables)

12 Months Ended

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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