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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of Income Tax Provisions | The income tax provisions for the years ended December 31 are as follows (in thousands):
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal |  | $ | 145 |  |  | $ | 67 |  |  | $ | 21 |
State and local |  |  | 3 |  |  |  | 6 |  |  |  | 3 |
Total current provision |  |  | 148 |  |  |  | 73 |  |  |  | 24 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
U.S. federal |  |  | 10 |  |  |  | 23 |  |  |  | 1 |
State and local |  |  | 5 |  |  |  | 5 |  |  |  | 1 |
Total deferred provision |  |  | 15 |  |  |  | 28 |  |  |  | 2 |
Total tax provision |  | $ | 163 |  |  | $ | 101 |  |  | $ | 26 |
Schedule of Reconciliation of Income Tax Provision to Statutory Federal Income Tax Rate | Reconciliations of the total income tax provision tax rate to the statutory federal income tax rate of 21%, 21%, and 34% for the years ended December 31, 2019, 2018, and 2017, respectively, are as follows (in thousands):
|  | 2019 |  |  | 2018 |  |  | 2017 |
Income taxes at statutory rates |  | $ | 229 |  |  | $ | (521 | ) |  | $ | 397 |
State income tax, net of federal benefit |  |  | 8 |  |  |  | 10 |  |  |  | 4 |
Permanent items |  |  | (11 | ) |  |  | 18 |  |  |  | (5 | )
Meals and entertainment |  |  | 50 |  |  |  | 47 |  |  |  | 75 |
Equity based compensation |  |  | (8 | ) |  |  | (99 | ) |  |  | (646 | )
Corporate tax rate change - impact on deferred income taxes |  |  | — |  |  |  | — |  |  |  | 2,768 |
Research and development credit |  |  | (94 | ) |  |  | (195 | ) |  |  | 207 |
Federal NOL adjustment |  |  | — |  |  |  | — |  |  |  | (386 | )
Federal return to provision |  |  | 101 |  |  |  | (168 | ) |  |  | 53 |
Other federal credits |  |  | - |  |  |  | — |  |  |  | 112 |
Other |  |  | 145 |  |  |  | 64 |  |  |  | 16 |
Change in federal valuation allowance |  |  | (257 | ) |  |  | 945 |  |  |  | (2,569 | )
|  | $ | 163 |  |  | $ | 101 |  |  | $ | 26 |
Deferred Income Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, are as follows (in thousands):
|  | 2019 |  |  | 2018 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 4,564 |  |  | $ | 4,924 |
Research and AMT credits |  |  | 2,208 |  |  |  | 2,074 |
Stock based compensation |  |  | 387 |  |  |  | 327 |
Accrued and other |  |  | 748 |  |  |  | 651 |
|  |  | 7,907 |  |  |  | 7,976 |
Less valuation allowance |  |  | (7,455 | ) |  |  | (7,659 | )
Deferred tax assets, net of allowance |  |  | 452 |  |  |  | 317 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Fixed assets |  |  | (288 | ) |  |  | (192 | )
Goodwill |  |  | (216 | ) |  |  | (163 | )
Deferred tax liabilities |  |  | (504 | ) |  |  | (355 | )
Total deferred tax liabilities |  | $ | (52 | ) |  | $ | (38 | )
Summary of Reconciliation of Unrecognized Tax Benefit Activity | The following table summarizes the reconciliation of the unrecognized tax benefits activity during the years ended December 31(in thousands):
|  | 2019 |  |  | 2018 |
Beginning unrecognized tax benefits |  | $ | 732 |  |  | $ | 710 |
Decreases related to prior year tax positions |  |  | (7 | ) |  |  | (65 | )
Increases related to current year tax positions |  |  | 40 |  |  |  | 87 |
Ending unrecognized tax benefits |  | $ | 765 |  |  | $ | 732 |

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