Note 13 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	Year Ended December 31,
	2018		2017			2016
Current Tax Provision
Federal	$	13,583	$	23,038		$	24,012
State		1,612		2,150			661
Total current tax provision		15,195		25,188			24,673
Deferred Tax Provision
Federal		610		(6,548	)		4,208
State		380		227			788
Total deferred tax provision		990		(6,321	)		4,996
Income Tax Provision	$	16,185	$	18,867		$	29,669

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

	December 31,
	2018			2017
Deferred tax assets:
Allowance for doubtful accounts receivable	$	48		$	1,304
Accrued risk reserves		1,433			1,288
Accrued expenses		5,504			5,556
Financial reporting depreciation in excess of tax depreciation		6,340			5,301
Stock based compensation		959			607
Non-refundable entrance fees		103			121
Obligation to provide future services		580			747
Deferred revenue		3,480			2,753
State net operating loss carryforwards		5,762			4,732
Total gross deferred tax assets		24,209			22,409
Less: Valuation allowance		(5,762	)		(4,732	)
Deferred tax assets less valuation allowance	$	18,447		$	17,677
Deferred tax liabilities:
Unrealized gains on marketable securities	$	(28,032	)	$	(28,278	)
Deferred gain on sale of assets, net		(2,146	)		(2,078	)
Book basis in excess of tax basis of intangible assets		(1,748	)		(1,337	)
Book basis in excess of tax basis of securities		(1,889	)		(1,585	)
Long–term investments		(3,182	)		(2,775	)
Total deferred tax liabilities	$	(36,997	)	$	(36,053	)
Net deferred tax liability	$	(18,550	)	$	(18,376	)

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

	Year Ended December 31,
	2018			2017			2016
Tax provision at federal statutory rate	$	15,726		$	26,092		$	28,072
Increase (decrease) in income taxes resulting from:
Tax expense from minority interest		71			204			-
State, net of federal benefit		3,213			2,647			1,783
Nondeductible expenses		478			230			156
Return to provision		(1,418	)		-			-
Share based payments		(136	)		(237	)		-
Insurance expense		(128	)		(103	)		27
Revalue tax assets/liabilities due to federal tax reform		-			(8,488	)		-
Other, net		15			(338	)		283
Unrecognized tax benefits		586			613			716
Expiration of statute of limitations		(2,222	)		(1,753	)		(1,368	)
Total increases (decreases)		459			(7,225	)		1,597
Effective income tax expense	$	16,185		$	18,867		$	29,669

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Deferred Tax Asset			Liability For Unrecognized Tax Benefits			Liability For Interest and Penalties			Liability Total
Balance, January 1, 2016	$	7,818		$	13,162		$	3,132		$	16,294
Additions based on tax positions related to the current year		1,249			1,249			-			1,249
Additions for tax positions of prior years		481			718			934			1,652
Reductions for statute of limitation expirations		(1,525	)		(2,164	)		(729	)		(2,893	)
Balance, December 31, 2016		8,023			12,965			3,337			16,302
Additions based on tax positions related to the current year		1,219			1,219			-			1,219
Additions for tax positions of prior years		342			844			865			1,709
Reductions for statute of limitation expirations		(1,682	)		(2,508	)		(927	)		(3,435	)
Revaluation due to federal tax reform		(2,854	)		-			-			-
Balance, December 31, 2017		5,048			12,520			3,275			15,795
Additions based on tax positions related to the current year		811			811			-			811
Additions for tax positions of prior years		209			388			937			1,325
Reductions for statute of limitation expirations		(505	)		(1,786	)		(941	)		(2,727	)
Balance, December 31, 2018	$	5,563		$	11,933		$	3,271		$	15,204