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13. Income Tax (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Provision for income taxes

		December 31, 2020				December 31, 2019
Current
Federal		$	1,812,710			$	3,551,418
State			696,154				996,510
Deferred
Federal			(1,246,828	)			(1,113,042	)
State			(520,999	)			46,110
Change in valuation allowance			-				-
Provision for income taxes		$	741,038			$	3,480,996

Components of deferred tax assets/liabilities

		December 31, 2020				December 31, 2019
Deferred Tax Assets and Liabilities
Workers' compensation claims liability		$	1,131,695			$	947,023
Depreciation/amortization			205,987				279,990
Bad debt reserve			18,984				41,436
Accrued vacation			33,956				37,771
Cash to Accrual - 481 Adjustment			(1,888,302	)			(3,000,216	)
Impairment of notes receivable			394,674				-
Stock based compensation			182,385				5,550
Total deferred tax asset		$	79,379			$	(1,688,446	)

Effective income tax rate reconciliation

		December 31, 2020								December 31, 2019
Income tax expense based on statutory rate		$	1,281,095				21.0	%		$	624,860				21.0	%
Permanent differences			4,233				0.1	%			(789,810	)			(26.5	)%
State income taxes expense net of federal taxes			138,375				2.3	%			820,698				27.6	%
WOTC			(712,891	)			(11.7	)%			(498,000	)			(16.7	)%
HQ Conversion to C Corp			-				0.0	%			3,320,594				111.6	%
Other			30,226				0.5	%			2,654				0.1	%
Total taxes on income		$	741,038				12.1	%		$	3,480,996				117.0	%

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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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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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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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