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Note 12 - Income Tax (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		December 31,				December 31,
		2022				2021
Current
Federal		$	1,874			$	2,030
State			434				972
Deferred
Federal			(279	)			(2,045	)
State			(134	)			(322	)
Provision for income taxes		$	1,895			$	635

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		December 31,				December 31,
		2022				2021
Deferred tax assets
Workers' compensation claims liability		$	1,227			$	1,517
Bad debt reserve			17				6
Accrued vacation			73				44
Impairment of notes receivable			63				464
Stock based compensation			268				145
Accrued compensation			-				262
Net operating loss carryforward			123				228
Other			87				-
Total deferred tax asset			1,858				2,666
Deferred tax liabilities
Depreciation/amortization			(1,918	)			(2,208	)
Cash to Accrual - 481 Adjustment			-				(931	)
Total deferred tax liabilities			(1,918	)			(3,139	)
Total deferred taxes, net		$	(60	)		$	(473	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		December 31, 2022								December 31, 2021
Income tax expense based on statutory rate		$	2,913				21.0	%		$	2,620				21.0	%
Bargain purchase gain			-				0.0	%			(1,181	)			(9.5	)%
Non-deductible executive compensation			120				0.9	%			204				1.6	%
Stock based compensation			(75	)			-0.5	%			(154	)			(1.2	)%
State income taxes expense net of federal taxes			210				1.5	%			444				3.6	%
WOTC			(1,269	)			-9.1	%			(1,204	)			(9.7	)%
Other			(4	)			0.0	%			(94	)			(0.8	)%
Total taxes on income		$	1,895				13.7	%		$	635				5.1	%

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

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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.

+ References

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-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
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