Note 13 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

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

	Year Ended December 31,
	2019		2018		2017
Current Tax Provision
Federal	$	13,356	$	13,583	$	23,038
State		1,101		1,612		2,150
Total current tax provision		14,457		15,195		25,188
Deferred Tax Provision
Federal		4,048		610		(6,548	)
State		1,534		380		227
Total deferred tax provision		5,582		990		(6,321	)
Income Tax Provision	$	20,039	$	16,185	$	18,867

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

	December 31,
	2019			2018
Deferred tax assets:
Allowance for doubtful accounts receivable	$	46		$	48
Accrued risk reserves		1,625			1,433
Accrued expenses		5,926			5,504
Financial reporting depreciation in excess of tax depreciation		3,966			6,340
Stock based compensation		666			959
Non-refundable entrance fees		89			103
Obligation to provide future services		530			580
Deferred revenue		5,425			3,480
State net operating loss carryforwards		–			5,762
Operating lease liabilities		52,870			–
Total gross deferred tax assets		71,143			24,209
Less: Valuation allowance		-			(5,762	)
Deferred tax assets less valuation allowance	$	71,143		$	18,447
Deferred tax liabilities:
Unrealized gains on marketable securities	$	(32,638	)	$	(28,032	)
Deferred gain on sale of assets, net		(2,094	)		(2,146	)
Book basis in excess of tax basis of intangible assets		(2,063	)		(1,748	)
Book basis in excess of tax basis of securities		(2,172	)		(1,889	)
Long–term investments		(3,318	)		(3,182	)
Operating lease assets		(52,870	)		–
Total deferred tax liabilities	$	(95,155	)	$	(36,997	)
Net deferred tax liability	$	(24,012	)	$	(18,550	)

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

	Year Ended December 31,
	2019			2018			2017
Tax provision at federal statutory rate	$	18,483		$	15,726		$	26,092
Increase (decrease) in income taxes resulting from:
Tax expense from minority interest		61			71			204
State, net of federal benefit		3,850			3,213			2,647
Nondeductible expenses		207			478			230
Return to provision		(793	)		(1,418	)		–
Share based payments		(263	)		(136	)		(237	)
Insurance expense		(82	)		(128	)		(103	)
Revalue tax assets/liabilities due to federal tax reform		–			–			(8,488	)
Other, net		128			15			(338	)
Unrecognized tax benefits		512			586			613
Expiration of statute of limitations		(2,064	)		(2,222	)		(1,753	)
Total increases (decreases)		1,556			459			(7,225	)
Effective income tax expense	$	20,039		$	16,185		$	18,867

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, 2017		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
Additions based on tax positions related to the current year		1,418			1,418			–			1,418
Additions for tax positions of prior years		907			1,002			973			1,975
Reductions for statute of limitation expirations		(475	)		(1,604	)		(935	)		(2,539	)
Balance, December 31, 2019	$	7,413		$	12,749		$	3,309		$	16,058