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Note 13 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Current tax provision |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 12,900 |  |  | $ | 14,520 |  |  | $ | 717 |
State |  |  | 3,490 |  |  |  | 3,137 |  |  |  | 251 |
Total current tax provision |  |  | 16,390 |  |  |  | 17,657 |  |  |  | 968 |
Deferred tax provision |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 13,841 |  |  |  | 4,142 |  |  |  | 4,595 |
State |  |  | 4,091 |  |  |  | 1,651 |  |  |  | 1,691 |
Total deferred tax provision |  |  | 17,932 |  |  |  | 5,793 |  |  |  | 6,286 |
Income tax provision |  | $ | 34,322 |  |  | $ | 23,450 |  |  | $ | 7,254 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |  |  |
Accrued risk reserves |  | $ | 2,012 |  |  | $ | 1,898 |
Accrued expenses |  |  | 7,695 |  |  |  | 7,346 |
Tax basis in excess of book basis of fixed assets |  |  | – |  |  |  | 5,653 |
Stock based compensation |  |  | 1,181 |  |  |  | 931 |
Deferred revenue |  |  | 3,154 |  |  |  | 4,987 |
Operating lease liabilities |  |  | 19,896 |  |  |  | 23,658 |
Other |  |  | 847 |  |  |  | 567 |
Total gross deferred tax assets |  |  | 34,785 |  |  |  | 45,050 |
Less: valuation allowance |  |  | (517 | ) |  |  | (594 | )
Deferred tax assets less valuation allowance |  | $ | 34,268 |  |  | $ | 44,446 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Unrealized gains on marketable securities |  | $ | (28,581 | ) |  | $ | (19,971 | )
Deferred gain on sale of assets, net |  |  | (2,055 | ) |  |  | (2,055 | )
Book basis in excess of tax basis of intangible assets |  |  | (5,655 | ) |  |  | (3,387 | )
Book basis in excess of tax basis of securities |  |  | (4,042 | ) |  |  | (3,393 | )
Book basis in excess of tax basis of fixed assets |  |  | (6,579 | ) |  |  | – |
Long–term investments |  |  | (2,652 | ) |  |  | (8,753 | )
Operating lease assets |  |  | (20,254 | ) |  |  | (24,087 | )
Total deferred tax liabilities |  | $ | (69,818 | ) |  | $ | (61,646 | )
Net deferred tax liability |  | $ | (35,550 | ) |  | $ | (17,200 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
Tax provision at federal statutory rate |  | $ | 28,646 |  |  | $ | 18,635 |  |  | $ | 5,719 |
Increase in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
State, net of federal benefit |  |  | 6,349 |  |  |  | 4,600 |  |  |  | 1,034 |
Unrecognized tax benefits |  |  | 690 |  |  |  | 1,227 |  |  |  | 730 |
Expiration of statute of limitations |  |  | (932 | ) |  |  | (1,491 | ) |  |  | (1,032 | )
Tax (expense) benefit of noncontrolling interest |  |  | (34 | ) |  |  | 317 |  |  |  | 518 |
Other |  |  | (397 | ) |  |  | 162 |  |  |  | 285 |
Total increases |  |  | 5,676 |  |  |  | 4,815 |  |  |  | 1,535 |
Effective income tax expense |  | $ | 34,322 |  |  | $ | 23,450 |  |  | $ | 7,254 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | Deferred Tax Asset |  |  | Liability For Unrecognized Tax Benefits |  |  | Liability For Interest and Penalties |  |  | Liability Total |
Balance, January 1, 2022 |  | $ | 5,455 |  |  | $ | 8,902 |  |  | $ | 2,290 |  |  | $ | 11,192 |
Additions based on tax positions related to the current year |  |  | 636 |  |  |  | 636 |  |  |  | – |  |  |  | 636 |
Additions (reductions) for tax positions of prior years |  |  | (1,097 | ) |  |  | (273 | ) |  |  | 900 |  |  |  | 627 |
Reductions for statute of limitation expirations |  |  | (240 | ) |  |  | (760 | ) |  |  | (512 | ) |  |  | (1,272 | )
Balance, December 31, 2022 |  |  | 4,754 |  |  |  | 8,505 |  |  |  | 2,678 |  |  |  | 11,183 |
Additions based on tax positions related to the current year |  |  | 1,454 |  |  |  | 1,454 |  |  |  | – |  |  |  | 1,454 |
Additions (reductions) for tax positions of prior years |  |  | (198 | ) |  |  | 324 |  |  |  | 1,583 |  |  |  | 1,907 |
Reductions for statute of limitation expirations |  |  | (361 | ) |  |  | (1,030 | ) |  |  | (823 | ) |  |  | (1,853 | )
Balance, December 31, 2023 |  |  | 5,649 |  |  |  | 9,253 |  |  |  | 3,438 |  |  |  | 12,691 |
Additions based on tax positions related to the current year |  |  | 835 |  |  |  | 835 |  |  |  | – |  |  |  | 835 |
Additions (reductions) for tax positions of prior years |  |  | (1,380 | ) |  |  | (1,097 | ) |  |  | 859 |  |  |  | (238 | )
Reductions for statute of limitation expirations |  |  | (232 | ) |  |  | (592 | ) |  |  | (572 | ) |  |  | (1,164 | )
Balance, December 31, 2024 |  | $ | 4,872 |  |  | $ | 8,399 |  |  | $ | 3,725 |  |  | $ | 12,124 |

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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/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + 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/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + 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/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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