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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Provision for Income Taxes

Our provision for income taxes is comprised of the following:

		For the Years Ended December 31,
(in thousands)		2023				2022
Current:
Federal		$	—			$	—
State			7				—
Total current			7				—
Deferred:
Federal			49				189
State			4				13
Total deferred			53				202
Provision for income taxes		$	60			$	202

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes differs from the tax expense that would result by applying the statutory federal income tax rate to loss before taxes is due to the following:

		For the Years Ended December 31,
(in thousands)		2023				2022
Expected federal income tax benefit at statutory rate   of 21% in 2023 and 2022		$	(1,163	)		$	(533	)
Effect of permanent other differences			(359	)			79
Goodwill			—				—
Return to provision adjustments			(123	)			220
State income tax expense (benefit), net of federal benefit tax assets			(6	)			(38	)
Valuation allowance			1,711				474
Provision for income taxes		$	60			$	202

Components of Net Deferred Income Tax Assets (Liabilities)

The components of the net deferred income tax assets (liabilities) are as follows:

		As of December 31,
(in thousands)		2023				2022
Deferred tax assets (liabilities):
Stock-based compensation		$	1,246			$	1,085
Depreciation and amortization			(3,231	)			(3,635	)
Legal accrual			172				653
Net operating loss carryforward			17,852				17,159
Charitable carryforward							3
Right of use lease asset			(1,415	)			(1,596	)
Long-term lease			1,284				1,460
Equity method investment			816				—
Other			251				187
Tax credits			300				300
Valuation allowance			(17,826	)			(16,115	)
Total deferred tax liabilities, net of valuation allowance		$	(551	)		$	(499	)

Source of Income Before Income Taxes

The source of income before income taxes are as follows:

(in thousands)		2023				2022 (As restated)
Domestic		$	(5,535	)		$	(3,033	)

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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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-Topic 740
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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 income before income tax between domestic and foreign jurisdictions.

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