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Consolidated Balance Sheets (Unaudited) - USD ($)
Sep. 30, 2020
Dec. 31, 2019
Current assets    
Cash and restricted cash $ 10,297,147 $ 4,187,450
Accounts receivable, net of allowance for doubtful accounts 24,024,564 28,201,279
Notes receivable 2,144,118 3,419,458
Prepaid expenses, deposits and other assets 1,179,333 188,560
Prepaid workers' compensation 1,978,509 822,938
Other assets 0 201,440
Total current assets 39,623,671 37,021,125
Property and equipment, net 2,958,998 1,900,686
Intangible assets, net 186,705 0
Notes receivable, net of current portion and reserve 6,377,779 7,990,251
Total assets 49,147,153 46,912,062
Current liabilities    
Accounts payable 5,499 253,845
Other current liabilities 1,664,854 1,893,846
Accrued benefits and payroll taxes 2,088,119 1,113,904
Due to franchisees 2,311,372 3,610,596
Risk management incentive program liability 1,018,994 1,811,917
Workers' compensation claims liability 3,165,056 2,327,869
Total current liabilities 10,253,894 11,011,977
Workers' compensation claims liability, net of current portion 1,743,128 1,516,633
Franchisee deposits 1,459,335 1,412,924
Deferred tax liability 273,185 1,688,446
Total liabilities 13,729,542 15,629,980
Commitments and contingencies (Note 9)
Stockholders' equity    
Preferred stock 0 $0.001 par value, 1,000,000 shares authorized; none issued 0 0
Common stock - $0.001 par value, 30,000,000 shares authorized; 13,615,605 and 13,518,036 shares issued, respectively 13,616 13,518
Additional paid-in capital 28,541,062 27,584,610
Treasury stock, at cost - 33,092 and -0- shares, respectively (146,465) 0
Retained earnings 7,009,398 3,683,954
Total stockholders' equity 35,417,611 31,282,082
Total liabilities and stockholders' equity $ 49,147,153 $ 46,912,062