XML 44 R30.htm IDEA: XBRL DOCUMENT
v3.25.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Loss From Continuing Operations Before the Provision for Income Taxes | The components of loss from continuing operations before the provision for income taxes, by taxing jurisdiction are as follows:
| December 31,
| 2025 |  | 2024
Domestic | $ | (229,504) |  |  | $ | (1,608,738) |
Total | $ | (229,504) |  |  | $ | (1,608,738) |
Schedule of Components of Income Tax Expense | Income tax expense reported in the consolidated income statements is comprised of the following:
| December 31,
| 2025 |  | 2024
Current expense: |  |  |
State, net of state tax credits | $ | 38,653 |  |  | $ | 62,759 |
Total current expense | 38,653 |  |  | 62,759 |
Deferred expense (benefit): |  |  |
Federal | — |  |  | (57,153) |
Total deferred expense (benefit) | — |  |  | (57,153) |
Total income tax expense | $ | 38,653 |  |  | $ | 5,606 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant components of the deferred tax assets and liabilities are provided below:
| December 31,
| 2025 |  | 2024
Deferred income tax assets: |  |  |
Accrued expenses | $ | 757,576 |  |  | $ | 1,607,324 |
Deferred revenue | 3,535,528 |  |  | 3,909,555 |
Lease liabilities | 3,795,895 |  |  | 5,710,136 |
Goodwill - component 1 | 383,987 |  |  | — |
Goodwill - component 2 | 49,829 |  |  | 55,368 |
Fixed assets | 471,855 |  |  | — |
Nonqualified stock options | 117,962 |  |  | 322,376 |
Net operating loss carryforwards | 3,261,907 |  |  | 3,029,413 |
Tax credits | 35,850 |  |  | 35,850 |
Intangible assets | 3,416,636 |  |  | 3,921,742 |
Stock-based compensation expense | 141,563 |  |  | 139,038 |
Total | 15,968,588 |  |  | 18,730,802 |
Less: valuation allowance | (11,327,659) |  |  | (12,307,555) |
Total deferred income tax assets | 4,640,929 |  |  | 6,423,247 |
Deferred income tax liabilities: |  |  |
Lease ROU asset | (4,320,092) |  |  | (5,392,996) |
Deferred franchise costs | (320,837) |  |  | (75,284) |
Goodwill - component 1 | — |  |  | (807,824) |
Fixed assets | — |  |  | (147,143) |
Total deferred income tax liabilities | (4,640,929) |  |  | (6,423,247) |
Net deferred income taxes | $ | — |  |  | $ | — |
Schedule of Effective Income Tax Reconciliation | The provision for income taxes differs from the amount calculated using the statutory federal corporate income tax rate of 21% due to the following items:
| For the Years Ended December 31,
| 2025 |  | 2024
| Amount |  | Percent |  | Amount |  | Percent
Loss from continuing operations before provision for income taxes | $ | (229,504) |  |  |  |  | $ | (1,608,738) |  |  |
Expected federal tax expense at U.S. federal statutory rate | (48,388) |  |  | 21.0 | % |  | (337,835) |  |  | 21.0 | %
State and local income taxes (net of federal income tax effect) (1) | (128,782) |  |  | 56.1 | % |  | 79,774 |  |  | (5.0) | %
Changes in valuation allowances | (507,419) |  |  | 221.1 | % |  | 66,503 |  |  | (4.1) | %
Nontaxable or nondeductible items: |  |  |  |  |  |  |
Section 162(m) officer compensation | — |  |  | — | % |  | 85,992 |  |  | (5.3) | %
Share based compensation (2) | (28,302) |  |  | 12.3 | % |  | (119,263) |  |  | 7.4 | %
Payroll tax penalty | (45,749) |  |  | 19.9 | % |  | — |  |  | — | %
Meals and entertainment | 23,549 |  |  | (10.2) | % |  | 30,462 |  |  | (1.9) | %
Other items | 17,710 |  |  | (7.7) | % |  | 26,572 |  |  | (1.6) | %
Changes in unrecognized tax benefits | 300,582 |  |  | (130.9) | % |  | 212,687 |  |  | (13.2) | %
Other adjustments: |  |  |  |  |  |  |
Deferred true-up to deferred franchise costs | 285,915 |  |  | (124.5) | % |  | — |  |  | — | %
Current year expirations of non-qualified stock options | 217,356 |  |  | (94.7) | % |  | — |  |  | — | %
Other items | (47,819) |  |  | 20.8 | % |  | (39,286) |  |  | 2.4 | %
Total income tax expense and effective rate | $ | 38,653 |  |  | (16.8) | % |  | $ | 5,606 |  |  | (0.3) | %
___________ (1) State taxes in Arizona, California and Texas made up the majority (greater than 50%) of the tax effect in this category. (2) Share based compensation includes incentive stock options, non-qualified stock options and restricted stock awards.
Schedule of Uncertain Tax Position Rollforward |
| December 31,
| 2025 |  | 2024
Beginning balance | $ | 948,182 |  |  | $ | 1,175,766 |
Reductions for expiration of the statute of limitations | (314,468) |  |  | (227,584) |
Ending balance | $ | 633,714 |  |  | $ | 948,182 |
Schedule of Cash Paid For Income Taxes (Net of Refunds Received) | The amount of cash paid for income taxes (net of refunds received) was as follows:
| December 31,
| 2025 |  | 2024
Federal | $ | 321,000 |  |  | $ | 285,510 |
State: |  |  |
Arizona | 62,000 |  |  | — |
California | 168,000 |  |  | 182,000 |
Texas | 62,000 |  |  | 51,026 |
Other state jurisdictions | 13,752 |  |  | 91,956 |
Income taxes paid (net of refunds received) | $ | 626,752 |  |  | $ | 610,492 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of supplemental cash flow information for the periods presented. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration