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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Cash flows from operating activities    
Net income $ 2,032,180 $ 4,023,581
Loss from discontinued operations 0 (40,083)
Net income from continuing operations 2,032,180 3,983,497
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 64,215 35,430
Allowance for losses on notes receivable 1,598,673 0
Stock based compensation 565,114 0
Deferred taxes (1,070,070) 0
Gain on disposition of property and equipment 0 (189,591)
Changes in operating assets and liabilities:    
Accounts receivable 8,554,362 199,059
Prepaid expenses, deposits and other assets (908,839) (24,693)
Prepaid workers' compensation (1,076,961) (758,410)
Accounts payable (168,486) (35,752)
Risk management incentive program liability 209,688 361,202
Other current liabilities (787,765) 89,162
Accrued benefits and payroll taxes 406,773 356,425
Due to franchisees (866,009) 1,442,586
Workers' compensation claims liability 911,611 0
Net cash provided by operating activities - continuing operations 9,464,486 5,458,915
Net cash provided by operating activities - discontinued operations 201,440 (3,911,066)
Net cash provided by operating activities 9,665,926 1,547,849
Cash flows from investing activities    
Purchase of property and equipment (952,212) (261,064)
Proceeds from the sale of property and equipment 0 563,795
Purchase of intangible assets (23,978) 0
Proceeds from payments on notes receivable 1,002,858 0
Cash issued for notes receivable (182,101) (24,505)
Net change in franchisee deposits 10,711 704,800
Net cash provided by investing activities (144,722) 983,026
Cash flows from financing activities:    
Payments to affiliates 0 (2,025,062)
Proceeds from affiliates 37,791 0
Net distributions to Legacy HQ members 0 (1,785,833)
Net cash provided by (used in) financing activities 37,791 (3,810,895)
Net increase (decrease) in cash 9,558,995 (1,280,020)
Cash, beginning of period 4,187,450 1,291,317
Cash, end of period 13,746,445 11,297
Supplemental disclosure of cash flow information    
Interest paid 29,139 415,376
Income taxes paid $ 1,665,099 $ 0