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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Unrecognized Tax Benefits Roll Forward

The reconciliation of our unrecognized tax benefits is as follows:

Balance at December 31, 2022			$	566
Additions based on tax positions related to the current year			45
Additions for tax positions of prior years			64
Reductions for tax positions of prior years			(26)
Balance at December 31, 2023			649
Additions based on tax positions related to the current year			—
Additions for tax positions of prior years			—
Reductions for tax positions of prior years			(97)
Balance at December 31, 2024			$	552

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred taxes for the years ended December 31, 2024 and 2023, are as follows (in thousands):

			2024						2023
Deferred tax assets
Net operating losses			$	10,914					$	11,643
Research and development credit carryforwards			3,500						4,255
Stock compensation			2,135						1,681
Fixed assets			24						—
Capitalized Software			3,254						2,012
Acquired intangibles			2,722						857
Lease liabilities			1,314						1,581
Accrued expenses			2,244						1,387
Deferred revenue			326						1
Other			34						3
Gross deferred tax assets			26,467						23,420
Less: Valuation allowance			(18,497)						(16,109)
Total deferred tax assets			$	7,970					$	7,311
Deferred tax liabilities
Deferred commissions			$	(3,236)					$	(2,660)
Fixed assets			—						(167)
Goodwill			(6,287)						(4,924)
Right-of-use assets			(1,059)						(1,288)
Total deferred tax liabilities			$	(10,582)					$	(9,039)
Net deferred tax liabilities			$	(2,612)					$	(1,728)

Schedule of Components of Income Tax Expense (Benefit)

Our provision for income taxes attributable to continuing operations for the years ended December 31, 2024 and 2023, differ from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 21% to income before income taxes as a result of the following:

			2024						2023
Computed at statutory rate			$	(2,276)					$	(1,912)
State tax, net of federal benefit			(377)						(686)
Permanent items and other			76						7
Officer’s compensation limitation			345						56
Stock compensation			109						(428)
Credit carryforwards			759						(800)
Change in tax carryforwards not benefited			—						591
Change in valuation allowance			2,297						3,281
			$	933					$	109

Schedule of Effective Income Tax Rate Reconciliation

The components of the provision (benefit) for income taxes attributable to continuing operations for the years ended December 31, 2024 and 2023, are as follows (in thousands):

			2024						2023
Current
Federal			$	9					$	(57)
State			40						(59)
Total current			$	49					$	(116)
Deferred
Federal			$	532					$	184
State			352						41
Total deferred			$	884					$	225
Total tax provision			$	933					$	109

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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.

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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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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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Tabular disclosure of the change in unrecognized tax benefits.

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