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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2025 and 2024, are as follows (in thousands):
| 2025 |  | 2024
Current |  |  |
Federal | $ | — |  |  | $ | 9 |
State | — |  |  | 40 |
Total current | $ | — |  |  | $ | 49 |
Deferred |  |  |
Federal | $ | 81 |  |  | $ | 532 |
State | 571 |  |  | 352 |
Total deferred | $ | 652 |  |  | $ | 884 |
Total tax provision | $ | 652 |  |  | $ | 933 |
Schedule of Effective Income Tax Rate Reconciliation | Upon adoption of ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740), as described in Note 1 — Description of Business, Basis of Presentation, and Significant Accounting Policies, the reconciliation of taxes at the federal statutory rate to our provision for income taxes for the year ended December 31, 2025, was as follows:
| 2025
U.S. federal statutory tax rate | $ | (2,621) |  |  | 21.0 | %
State taxes, net of federal benefit(1) | 551 |  |  | (4.4) | %
Tax credits |  |  |
Research and development tax credits | 123 |  |  | (1.0) | %
Change in valuation allowance | 2,445 |  |  | (19.6) | %
Nontaxable or nondeductible items |  |  |
Stock compensation | (102) |  |  | 0.8 | %
Officer's compensation limitation | 489 |  |  | (3.9) | %
Impact of deferred tax true up for intangible assets | 214 |  |  | (1.7) | %
Impact of deferred tax true up for stock compensation | 147 |  |  | (1.2) | %
Impact of asset acquisitions on deferred taxes | (712) |  |  | 5.7 | %
Changes in unrecognized tax benefits | 19 |  |  | (0.1) | %
Other adjustments | 99 |  |  | (0.8) | %
| $ | 652 |  |  | (5.2) | %
(1)The state and local jurisdictions that contribute to the majority (greater than 50%) of the tax effect in this category include New York State, New York City, the New York Metropolitan Commuter Transportation District, New Jersey, and California. The reconciliation of taxes at the federal statutory income tax rate of 21% to our provision for income taxes for the year ended December 31, 2024, in accordance with the guidance prior to the adoption of ASU 2023-09 was as follows:
| 2024
Computed at statutory rate | $ | (2,276) |
State tax, net of federal benefit | (377) |
Permanent items and other | 76 |
Officer’s compensation limitation | 345 |
Stock compensation | 109 |
Credit carryforwards | 759 |
Change in valuation allowance | 2,297 |
| $ | 933 |
Schedule of Deferred Tax Assets and Liabilities | Significant components of our deferred taxes for the years ended December 31, 2025 and 2024, are as follows (in thousands):
| 2025 |  | 2024
Deferred tax assets |  |  |
Net operating losses | $ | 12,415 |  |  | $ | 10,914 |
Research and development credit carryforwards | 3,402 |  |  | 3,500 |
Stock compensation | 2,291 |  |  | 2,135 |
Fixed assets | 60 |  |  | 24 |
Capitalized Software | 3,443 |  |  | 3,254 |
Acquired intangibles | 6,124 |  |  | 2,722 |
Lease liabilities | 1,962 |  |  | 1,314 |
Accrued expenses | 2,460 |  |  | 2,244 |
Deferred revenue | 1,192 |  |  | 326 |
Other | — |  |  | 34 |
Gross deferred tax assets | 33,349 |  |  | 26,467 |
Less: Valuation allowance | (22,538) |  |  | (18,497) |
Total deferred tax assets | $ | 10,811 |  |  | $ | 7,970 |
Deferred tax liabilities |  |  |
Deferred commissions | $ | (4,024) |  |  | $ | (3,236) |
Goodwill | (8,403) |  |  | (6,287) |
Right-of-use assets | (1,648) |  |  | (1,059) |
Total deferred tax liabilities | $ | (14,075) |  |  | $ | (10,582) |
Net deferred tax liabilities | $ | (3,264) |  |  | $ | (2,612) |
Schedule of Unrecognized Tax Benefits Roll Forward | The reconciliation of our unrecognized tax benefits is as follows:
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 |
Additions based on tax positions related to the current year | — |
Additions for tax positions of prior years | — |
Reductions for tax positions of prior years | (47) |
Balance at December 31, 2025 | $ | 505 |

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