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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Components of Provision for Income Taxes | The following table details the Company’s provision for income taxes:
|  |  | Year Ended December 31,
|  |  |  |  | 2023 |  | 2022 |  | 2021
Current |  |  |  |  |  |  |  |  |
Federal |  |  |  |  | $ | 240 |  |  | $ | (162) |  |  | $ | 8,936 |
State |  |  |  |  | 139 |  |  | 846 |  |  | 3,120 |
Total current |  |  |  |  | 379 |  |  | 684 |  |  | 12,056 |
Deferred |  |  |  |  |  |  |  |  |
Federal |  |  |  |  | (27,512) |  |  | (66,624) |  |  | 26,623 |
State |  |  |  |  | (15,663) |  |  | (13,652) |  |  | 4,692 |
Total deferred |  |  |  |  | (43,175) |  |  | (80,276) |  |  | 31,315 |
Total (benefit) provision for income taxes |  |  |  |  | $ | (42,796) |  |  | $ | (79,592) |  |  | $ | 43,371 |
Schedule of Reconciliation of Estimated Provision for Income Taxes | The following table is a reconciliation of the estimated provision for income taxes at statutory rates to the provision for income taxes at the Company’s effective tax rate:
|  |  | Year Ended December 31,
|  |  | 2023 |  |  |  | 2022 |  |  |  | 2021
Federal income tax at statutory rate |  |  | 21.0 | % |  |  |  | 21.0 | % |  |  |  | 21.0 | %
State and local income taxes (net of federal benefit) |  |  | 2.8 |  |  |  |  | 3.0 |  |  |  |  | 0.9 |
Non-controlling interests |  |  | (9.5) |  |  |  |  | (10.3) |  |  |  |  | (16.2) |
Goodwill impairment |  |  | — |  |  |  |  | (0.6) |  |  |  |  | — |
State rate change |  |  | 1.9 |  |  |  |  | (1.5) |  |  |  |  | — |
Change in valuation allowance |  |  | 0.1 |  |  |  |  | (0.1) |  |  |  |  | — |
Other, net |  |  | (0.9) |  |  |  |  | — |  |  |  |  | 0.8 |
Effective income tax rate |  |  | 15.4 | % |  |  |  | 11.5 | % |  |  |  | 6.5 | %
Schedule of Deferred Tax Assets and Liabilities | Temporary differences and carryforwards that give rise to deferred tax assets and liabilities are comprised of the following:
| December 31,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Accrued compensation | $ | 16 |  |  | $ | 41 |
Net operating loss | 87,978 |  |  | 70,010 |
Tax credits | 421 |  |  | 447 |
Depreciation | 8 |  |  | 7 |
Acquired intangible assets | 157 |  |  | — |
Charitable contributions carryover | 83 |  |  | — |
Gross deferred tax assets before valuation allowance | 88,663 |  |  | 70,505 |
Valuation allowance | (314) |  |  | (386) |
Net deferred tax assets | 88,349 |  |  | 70,119 |
Deferred tax liabilities: |  |  |
Outside basis difference | 166,544 |  |  | 191,437 |
Acquired intangible assets | — |  |  | 145 |
Total deferred tax liabilities | 166,544 |  |  | 191,582 |
Net deferred tax liabilities | $ | (78,195) |  |  | $ | (121,463) |
Reconciliation of Uncertain Tax Positions | A reconciliation of the beginning and ending amount of uncertain tax positions is as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Beginning balance | $ | 497 |  |  | $ | 654 |  |  | $ | — |
Increases related to positions taken during prior years | — |  |  | — |  |  | 540 |
Increases related to positions taken during the current year | — |  |  | — |  |  | 114 |
Increases related to positions settled with tax authorities | 212 |  |  | — |  |  | — |
Decreases due to a lapse of applicable statute of limitations | (70) |  |  | (157) |  |  | — |
Ending balance | $ | 639 |  |  | $ | 497 |  |  | $ | 654 |

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