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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2014
Income Taxes [Abstract] |
Schedule of income tax provision |
|  | 2012 |  |  | 2013 |  |  | 2014 |
Current: |  |  |  |  |  |  |  |  |
Federal |  | $ | 36,028 |  |  | $ | 26,390 |  |  | $ | 25,285 |
State |  |  | 8,333 |  |  |  | 4,582 |  |  |  | 4,490 |
Total current |  |  | 44,361 |  |  |  | 30,972 |  |  |  | 29,775 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (608 |  |  |  | (18,387 | ) |  |  | 141 |
State |  |  | (708 | ) |  |  | (1,726 | ) |  |  | 344 |
Total deferred |  |  | (1,316 | ) |  |  | (20,113 | ) |  |  | 485 |
Total provision for income taxes |  | $ | 43,045 |  |  | $ | 10,859 |  |  | $ | 30,260 |
Schedule of tax effects of principal temporary differences that give rise to deferred tax assets |
|  | 2013 |  |  | 2014 |
Tuition receivable |  | $ | 4,021 |  |  | $ | 3,439 |
Other facility-related costs |  |  | 3,684 |  |  |  | 2,824 |
Employee-related liabilities |  |  | 144 |  |  |  | (96 | )
Current net deferred tax asset |  |  | 7,849 |  |  |  | 6,167 |
Stock-based compensation |  |  | 13,871 |  |  |  | 12,994 |
Property and equipment |  |  | (13,091 | ) |  |  | (11,622 | )
Other facility-related costs |  |  | 13,696 |  |  |  | 8,903 |
Deferred revenue |  |  | - |  |  |  | 3,758 |
Deferred leasing costs |  |  | 3,082 |  |  |  | 2,797 |
Interest rate swap |  |  | (18 | ) |  |  | (56 | )
Other |  |  | (411 | ) |  |  | (533 | )
Long-term net deferred tax asset |  |  | 17,129 |  |  |  | 16,241 |
Net deferred tax asset |  | $ | 24,978 |  |  | $ | 22,408 |
Summary of changes in unrecognized tax benefits |
|  |  | Year Ended December 31, |
--- | --- | --- | --- | ---
|  |  |  | 2013 |  | 2014
Beginning unrecognized tax benefits |  |  |  | $ | — |  |  | $ | 1,745 |
Additions based on tax positions taken in the current year |  |  |  |  | 1,745 |  |  |  | 2,085 |
Gross reductions for tax positions taken in prior years |  |  |  |  | — |  |  |  | (565 | )
Settlements with taxing authorities |  |  |  |  | — |  |  |  | (329 | )
Ending unrecognized tax benefits |  |  |  | $ | 1,745 |  |  | $ | 2,936 |
Schedule of reconciliation between statutory tax rate and effective tax rate |
|  | 2012 |  |  | 2013 |  |  | 2014 |
Statutory federal rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State income taxes, net of federal benefits |  |  | 4.3 |  |  |  | 4.6 |  |  |  | 4.2 |
Other |  |  | 0.2 |  |  |  | 0.2 |  |  |  | 0.3 |
Effective tax rate |  |  | 39.5 | % |  |  | 39.8 | % |  |  | 39.5 | %

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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