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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Cash flows from operating activities    
Net income (loss) $ 5,359,414 $ (289,979)
Income from discontinued operations 0 (215,494)
Net income (loss) from continuing operations 5,359,414 (505,473)
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 129,182 400,132
Allowance for losses on notes receivable 1,598,673 0
Stock based compensation 1,226,890 758,053
Deferred taxes (1,767,825) (1,242,501)
Gain on disposition of property and equipment 0 (174,626)
Changes in operating assets and liabilities:    
Accounts receivable 6,856,780 (7,476,109)
Prepaid expenses, deposits and other assets (778,983) 1,588,118
Prepaid workers' compensation (611,645) (334,177)
Due from affiliates 0 218,018
Accounts payable 203,645 200,411
Risk management incentive program liability (953,435) (40,411)
Other current liabilities (571,082) (203,153)
Accrued benefits and payroll taxes (370,473) (1,402,184)
Due to franchisees (381,819) 1,180,148
Workers' compensation claim payment deposit (623,452) 0
Workers' compensation claims liability 739,566 2,004,591
Net cash provided by (used in) operating activities - continuing operations 10,678,888 (5,029,163)
Net cash used in operating activities - discontinued operations 201,440 9,986,976
Net cash provided by operating activities 10,880,328 4,957,813
Cash flows from investing activities    
Purchase of property and equipment (1,421,875) (507,602)
Proceeds from the sale of property and equipment 0 735,537
Investment in intangible assets (342,697) 0
Proceeds from payments on notes receivable 2,075,590 3,563,011
Cash acquired in acquisition 0 5,376,543
Cash issued for notes receivable (330,082) 0
Net change in in franchisee deposits 55,435 645,416
Net cash provided by investing activities 36,371 9,812,905
Cash flows from financing activities:    
Net change in line of credit 0 712,354
Payments to affiliates 0 (5,535,797)
Proceeds from affiliates 67,398 0
Purchase of treasury stock (146,465) (8,368,926)
Payment of dividends (1,357,648) 0
Net contributions by Legacy HQ members 0 1,155,907
Proceeds from the conversion of stock options 0 161,877
Net cash used in financing activities (1,436,715) (11,874,585)
Net increase in cash 9,479,984 2,896,133
Cash, beginning of period 4,187,450 1,291,317
Cash, end of period 13,667,434 4,187,450
Supplemental disclosure of non-cash investing and financing activities    
Stock issued for acquistion 0 26,942,325
Notes receivable issued for the sale of branches 0 14,887,220
Accounts receivable received for the sale of branches 0 2,204,286
Supplemental disclosure of cash flow information    
Interest paid 49,664 559,585
Income taxes paid $ 2,815,745 $ 1,819,344