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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Amounts Provided for Income Taxes | The amounts provided for income taxes were as follows:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
Current: |  |  |  |  |
U.S. Federal | $ | — |  |  | $ | — |  |  | $ | 1,039 |
State and local | 140 |  |  | 391 |  |  | 1,271 |
| 140 |  |  | 391 |  |  | 2,310 |
Deferred: |  |  |  |  |
U.S. Federal | (108) |  |  | (10,009) |  |  | 1,421 |
State and local | 1,085 |  |  | (5,435) |  |  | 2,772 |
| 977 |  |  | (15,444) |  |  | 4,193 |
Total | $ | 1,117 |  |  | $ | (15,053) |  |  | $ | 6,503 |
Schedule of Deferred Tax Assets and Liabilities | The tax effect of temporary differences which give rise to a significant portion of deferred tax assets and liabilities is as follows:
| December 31, 2024 |  | December 31, 2023
Deferred tax assets: |  |  |
Basis differences on fixed and intangible assets | $ | 577 |  |  | $ | 471 |
Basis differences in Notes Payable | 4,509 |  |  | — |
Various U.S. federal and state tax loss carryforwards | 28,457 |  |  | 18,420 |
Operating lease liabilities | 4,764 |  |  | 5,141 |
| 38,307 |  |  | 24,032 |
Less: Valuation allowance | (26,065) |  |  | (7,026) |
Net deferred tax assets | $ | 12,242 |  |  | $ | 17,006 |
Deferred tax liabilities: |  |  |
Basis differences on prepaid assets | $ | (200) |  |  | $ | (251) |
Revenue recognition | (377) |  |  | (478) |
Allowance for doubtful accounts | (67) |  |  | (68) |
Basis differences on long-term investments | — |  |  | (46) |
Basis differences on acquisition | (7,769) |  |  | (9,618) |
Operating lease right-of-use assets | (4,181) |  |  | (4,490) |
Other | 352 |  |  | (1,078) |
Net deferred tax liabilities | $ | (12,242) |  |  | $ | (16,029) |
Net deferred tax assets (liabilities) | $ | — |  |  | $ | 977 |
Schedule of Effective Income Tax Rate Reconciliation | Differences between the amounts provided for income taxes and amounts computed at the federal statutory tax rate are summarized as follows:
| Year Ended December 31,
| 2024 |  | 2023 |  | 2022
(Loss) income before provision for income taxes | $ | (75,885) |  |  | $ | (58,219) |  |  | $ | 104 |
Federal income tax (benefit) expense at statutory rate | (15,936) |  |  | (12,226) |  |  | 22 |
Increases (decreases) resulting from: |  |  |  |  |
State and local income taxes, net of federal income tax benefits | (4,053) |  |  | (3,811) |  |  | 2,213 |
Impact of non-controlling interest | 144 |  |  | 129 |  |  | 163 |
Non-deductible expenses | 1,178 |  |  | 2,333 |  |  | 1,715 |
Excess tax benefits on stock-based compensation | 745 |  |  | (857) |  |  | 812 |
Loss carryforwards from tax consolidation of subsidiary | — |  |  | (609) |  |  | (331) |
Changes in valuation allowance, net of equity and tax audit adjustments | 19,039 |  |  | 609 |  |  | 1,221 |
Other | — |  |  | (621) |  |  | 688 |
Income tax expense (benefit) | $ | 1,117 |  |  | $ | (15,053) |  |  | $ | 6,503 |

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