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Consolidated Balance Sheets (Unaudited) - USD ($)
Mar. 31, 2021
Dec. 31, 2020
Current assets    
Cash $ 1,976,054 $ 13,667,434
Accounts receivable, net of allowance for doubtful accounts 29,716,512 21,344,499
Notes receivable 808,531 2,178,299
Prepaid expenses, deposits and other assets 919,274 344,091
Prepaid workers' compensation 1,002,633 1,434,583
Due from affiliates 109,571 0
Total current assets 34,532,575 38,968,906
Property and equipment, net 3,431,951 3,193,379
Workers' compensation claim payment deposit 705,224 623,452
Deferred tax asset 0 79,379
Franchise agreements, net 19,843,412 0
Other intangible assets, net 516,401 342,697
Notes receivable, net of current portion 3,250,371 5,887,229
Total assets 62,279,934 49,095,042
Current liabilities    
Accounts payable 959,161 457,490
Other current liabilities 510,968 1,322,764
Accrued benefits and payroll taxes 3,213,433 743,431
Due to affiliates 79,579 67,398
Due to franchisees 4,231,154 3,228,777
Risk management incentive program liability 1,249,592 858,482
Workers' compensation claims liability 7,615,787 2,777,734
Total current liabilities 17,859,674 9,456,076
Workers' compensation claims liability, net of current portion 2,001,018 1,806,334
Franchisee deposits 1,748,979 1,468,359
Deferred tax liability 976,113 0
Total liabilities 22,585,784 12,730,769
Commitments and contingencies (Note 8)
Stockholders' equity    
Preferred stock - $0.001 par value, 1,000,000 shares authorized; none issued 0 0
Common stock - $0.001 par value, 30,000,000 shares authorized; 13,638,041 and 13,628,675 shares issued, respectively 13,638 13,629
Additional paid-in capital 29,079,460 28,811,389
Treasury stock, at cost - 33,092 shares (146,465) (146,465)
Retained earnings 10,747,517 7,685,720
Total stockholders' equity 39,694,150 36,364,273
Total liabilities and stockholders' equity $ 62,279,934 $ 49,095,042