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Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

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

(in thousands)		Years ended December 31,
		2024				2023
Current income tax expense		$	390			$	25
Deferred income tax benefit			(537	)			(1,924	)
Income tax benefit		$	(147	)		$	(1,899	)

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

(in thousands)		Years ended December 31,
		2024				2023
Income tax (benefit) expense at U.S. statutory income tax rate		$	(1,735	)		$	4,967
Valuation allowance			1,591				(7,678	)
Indefinite life intangibles			(243	)			258
Non-deductible compensation			143				435
Investment income			(166	)			(18	)
State income tax, net of Federal benefit			161				(2	)
Disposition of subsidiary			—				(18	)
Other			102				157
Income tax benefit for continuing operations		$	(147	)		$	(1,899	)

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

(in thousands)		December 31,
		2024				2023
Deferred income tax assets:
Losses carried forward		$	132,150			$	132,302
Unpaid loss and loss adjustment expenses and unearned premiums			3,790				3,795
Intangible assets			860				1,109
Debt issuance costs			78				85
Investments			109				—
Deferred rent			61				65
Deferred revenue			247				253
Compensation			219				173
Other			326				608
Valuation allowance			(130,707	)			(129,375	)
Deferred income tax assets		$	7,133			$	9,015
Deferred income tax liabilities:
Indefinite life intangibles		$	(3,899	)		$	(4,152	)
Depreciation and amortization			(140	)			(1,180	)
Fair value of debt			(334	)			—
Land			—				(47	)
Intangible assets			(1,892	)			(3,175	)
Deferred revenue			(1,605	)			(1,499	)
Investments			—				(168	)
Deferred acquisition costs			(2,913	)			(2,884	)
Other			(721	)			(951	)
Deferred income tax liabilities		$	(11,504	)		$	(14,056	)
Net deferred income tax liabilities		$	(4,371	)		$	(5,041	)

Summary of Operating Loss Carryforwards [Table Text Block]

				Net operating loss
Year of net operating loss		Expiration date		(in thousands)
2009		2029		$	384,582
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

X

- 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.

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