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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Cash flows from operating activities    
Net income $ 6,461,855 $ 2,032,180
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 698,836 64,215
Allowance for losses on notes receivable 0 1,598,673
Stock based compensation 568,861 565,114
Deferred taxes (591,550) (1,070,070)
Loss on disposition of intangible assets 1,222,546 0
Bargain purchase gain (4,959,169)  
Changes in operating assets and liabilities:    
Accounts receivable (1,329,299) 8,554,362
Prepaid expenses, deposits, and other assets (513,078) (908,839)
Prepaid workers' compensation 17,485 (1,076,961)
Accounts payable 692,997 (168,486)
Risk management incentive program liability 692,955 209,688
Other current liabilities (575,711) (787,765)
Accrued benefits and payroll taxes 877,344 406,773
Due to franchisees 1,748,037 (866,009)
Workers' compensation claim payment deposit 6,908,808 0
Workers' compensation claims liability (590,654) 911,611
Net cash provided by operating activities - continuing operations 11,330,263 9,464,486
Net cash provided by operating activities - discontinuing operations 0 201,440
Net cash provided by operating activities 11,330,263 9,665,926
Cash flows from investing activities    
Purchase of acquisitions (28,814,153) 0
Purchase of property and equipment (710,741) (952,212)
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 330,715 1,002,858
Cash issued for notes receivable (797,929) (182,101)
Investment in intangible asset (325,251) (23,978)
Net change in franchisee deposits 64,256 10,711
Net cash used in investing activities (23,994,625) (144,722)
Cash flows from financing activities    
Proceeds from term note payable 3,153,500 0
Payments related to debt issuance (477,258) 0
Proceeds from affiliates 22,186 37,791
Payment of dividends (1,496,852) 0
Net cash provided by financing activities 1,201,576 37,791
Net (decrease) increase in cash (11,462,786) 9,558,995
Cash, beginning of period 13,667,434 4,187,450
Cash, end of period 2,204,648 13,746,445
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 24,917 29,139
Income taxes paid, net of refunds $ 600,678 $ 1,665,099