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Consolidated Statements of Cash Flow - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities    
Net income $ 12,458 $ 11,850
Income from discontinued operations (483) (9)
Net income from continuing operations (11,975) (11,841)
Adjustments to reconcile net income to net cash used in operations:    
Depreciation and amortization 2,040 1,551
Non-cash interest 95 48
Allowance for losses on notes receivable 350 307
Stock based compensation 2,372 1,628
Deferred taxes (412) (2,367)
Loss on disposition of intangible assets 2,233 1,223
Bargain purchase gain 0 (5,621)
Changes in operating assets and liabilities:    
Accounts receivable (974) (3,065)
Prepaid expenses, deposits, and other assets (9) (119)
Prepaid workers' compensation (134) 1,065
Accounts payable (2,192) 349
Risk management incentive program liability (755) 773
Other current liabilities 230 (206)
Accrued wages, benefits and payroll taxes 1,450 844
Due to franchisees 2,350 3,872
Workers’ compensation claim payment deposit (284) 6,876
Workers' compensation claims liability (2,325) (1,226)
Net cash provided by operating activities - continuing operations 16,010 17,773
Net cash provided by (used in) operating activities - discontinued operations 868 (391)
Net cash provided by operating activities 16,878 17,382
Cash flows from investing activities    
Purchase of acquisitions (32,355) (33,737)
Purchase of property and equipment (100) (1,401)
Proceeds from the sale of purchased locations 9,317 997
Proceeds from the sale of notes receivable 0 5,261
Proceeds from payments on notes receivable 799 669
Cash issued for notes receivable (125) (855)
Investment in intangible assets (1,377) (573)
Net change in franchisee deposits 267 193
Net cash used in investing activities (23,574) (29,446)
Cash flows from financing activities    
Payment on term loan payable (571) (88)
Payments related to debt issuance 0 (476)
Proceeds from the exercise of stock options 0 33
Payment of dividends (3,311) (3,141)
Net cash provided by (used in) financing activities 8,489 (347)
Net increase (decrease) in cash 1,793 (12,411)
Cash, beginning of period 1,256 13,667
Cash, end of period 3,049 1,256
Supplemental disclosure of non-cash investing and financing activities    
Notes receivable issued for the sale of branches 350 1,247
Amounts payable related to the purchase of acquisition 1,800 0
Supplemental disclosure of cash flow information    
Interest paid 273 110
Income taxes paid 3,048 891
Line of Credit [Member] | Revolving Credit Facility [Member]    
Cash flows from financing activities    
Proceeds from long-term debt 12,371 171
Term Loan [Member]    
Cash flows from financing activities    
Proceeds from long-term debt $ 0 $ 3,154