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Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

(in thousands)		Years ended December 31,
		2023				2022
Current income tax expense		$	25			$	3,419
Deferred income tax (benefit) expense			(1,924	)			1,406
Income tax (benefit) expense		$	(1,899	)		$	4,825

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

(in thousands)		Years ended December 31,
		2023				2022
Income tax expense at U.S. statutory income tax rate		$	4,967			$	7,341
Valuation allowance			(7,678	)			(10,100	)
Indefinite life intangibles			258				106
Non-deductible compensation			435				867
Investment income			(18	)			(62	)
State income tax, net of Federal benefit			(2	)			3,052
Disposition of subsidiary			(18	)			3,268
Other			157				353
Income tax (benefit) expense for continuing operations		$	(1,899	)		$	4,825

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

(in thousands)		December 31,
		2023				2022
Deferred income tax assets:
Losses carried forward		$	132,302			$	137,155
Unpaid loss and loss adjustment expenses and unearned premiums			3,795				3,902
Intangible assets			1,109				1,380
Debt issuance costs			85				474
Investments			—				2,065
Deferred rent			65				64
Deferred revenue			253				147
Compensation			173				306
Other			608				155
Valuation allowance			(129,375	)			(130,596	)
Deferred income tax assets		$	9,015			$	15,052
Deferred income tax liabilities:
Indefinite life intangibles		$	(4,152	)		$	(3,815	)
Depreciation and amortization			(1,180	)			(756	)
Fair value of debt			—				(7,598	)
Land			(47	)			(47	)
Intangible assets			(3,175	)			(2,606	)
Deferred revenue			(1,499	)			(1,188	)
Investments			(168	)			—
Deferred acquisition costs			(2,884	)			(2,784	)
Other			(951	)			(434	)
Deferred income tax liabilities		$	(14,056	)		$	(19,228	)
Net deferred income tax liabilities		$	(5,041	)		$	(4,176	)

Summary of Operating Loss Carryforwards [Table Text Block]

				Net operating loss
Year of net operating loss		Expiration date		(in thousands)
2009		2029		$	385,406
2010		2030			92,058
2011		2031			39,866
2012		2032			30,884
2013		2033			30,779
2014		2034			7,245
2016		2036			16,006
2017		2037			20,848

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

(in thousands)		December 31,
		2023				2022
Unrecognized tax benefits - beginning of year		$	—			$	65
Gross additions			—				—
Gross reductions			—				(65	)
Impact due to expiration of statute of limitations			—				—
Unrecognized tax benefits - end of year		$	—			$	—

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