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INCOME TAXES (Tables)

12 Months Ended

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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