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INCOME TAXES (Tables)

12 Months Ended

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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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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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-Topic 740
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-Name Accounting Standards Codification
-Section 55
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