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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Cash flows from operating activities    
Net income $ 3,742,044 $ 875,178
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 332,841 31,814
Allowance for losses on notes receivable 0 1,447,340
Stock based compensation 268,080 322,752
Deferred taxes (570,037) (681,485)
Loss on disposition of intangible assets 1,222,546 0
Bargain purchase gain (4,959,169) 0
Changes in operating assets and liabilities:    
Accounts receivable 4,010,020 3,774,946
Prepaid expenses, deposits and other assets (575,183) (954,054)
Prepaid workers' compensation 431,950 (530,776)
Due from affiliates (109,571) 0
Accounts payable 259,147 (10,873)
Risk management incentive program liability 391,110 311,200
Other current liabilities (813,046) 354,844
Accrued benefits and payroll taxes 370,002 496,014
Due to franchisees 582,721 (291,489)
Workers' compensation claim payment deposit 7,138,799 0
Workers' compensation claims liability 141,807 319,191
Net cash provided by operating activities - continuing operations 11,864,061 5,464,602
Net cash provided by operating activities - discontinued operations 0 37,815
Net cash provided by operating activities 11,864,061 5,502,417
Cash flows from investing activities    
Purchase of acquisitions (28,814,153) 0
Purchase of property and equipment (271,601) (676,653)
Proceeds from the sale of purchased locations 997,367 0
Proceeds from the sale of notes receivable 5,261,111 0
Proceeds from payments on notes receivable 249,230 438,410
Cash issued for notes receivable (19,942) (81,155)
Investment in intangible assets (173,704) 0
Net change in in franchisee deposits (115,683) 642,569
Net cash (used in) provided by investing activities (22,887,375) 323,171
Cash flows from financing activities:    
Proceeds from affiliates 12,181 27,790
Payment of dividends (680,247) 0
Net cash (used in) provided by financing activities (668,066) 27,790
Net (decrease) increase in cash (11,691,380) 5,853,378
Cash, beginning of period 13,667,434 4,187,450
Cash, end of period 1,976,054 10,040,828
Supplemental disclosure of non-cash investing and financing activities    
Notes receivable issued for the sale of branches 1,247,040 0
Supplemental disclosure of cash flow information    
Interest paid 4,600 11,289
Income taxes paid $ 2,280,288 $ 2,464