Note 13 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Notes Tables

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

	Year Ended December 31,
	2024		2023		2022
Current tax provision
Federal	$	12,900	$	14,520	$	717
State		3,490		3,137		251
Total current tax provision		16,390		17,657		968
Deferred tax provision
Federal		13,841		4,142		4,595
State		4,091		1,651		1,691
Total deferred tax provision		17,932		5,793		6,286
Income tax provision	$	34,322	$	23,450	$	7,254

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

	December 31,
	2024			2023
Deferred tax assets:
Accrued risk reserves	$	2,012		$	1,898
Accrued expenses		7,695			7,346
Tax basis in excess of book basis of fixed assets		–			5,653
Stock based compensation		1,181			931
Deferred revenue		3,154			4,987
Operating lease liabilities		19,896			23,658
Other		847			567
Total gross deferred tax assets		34,785			45,050
Less: valuation allowance		(517	)		(594	)
Deferred tax assets less valuation allowance	$	34,268		$	44,446
Deferred tax liabilities:
Unrealized gains on marketable securities	$	(28,581	)	$	(19,971	)
Deferred gain on sale of assets, net		(2,055	)		(2,055	)
Book basis in excess of tax basis of intangible assets		(5,655	)		(3,387	)
Book basis in excess of tax basis of securities		(4,042	)		(3,393	)
Book basis in excess of tax basis of fixed assets		(6,579	)		–
Long–term investments		(2,652	)		(8,753	)
Operating lease assets		(20,254	)		(24,087	)
Total deferred tax liabilities	$	(69,818	)	$	(61,646	)
Net deferred tax liability	$	(35,550	)	$	(17,200	)

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

	Year Ended December 31,
	2024			2023			2022
Tax provision at federal statutory rate	$	28,646		$	18,635		$	5,719
Increase in income taxes resulting from:
State, net of federal benefit		6,349			4,600			1,034
Unrecognized tax benefits		690			1,227			730
Expiration of statute of limitations		(932	)		(1,491	)		(1,032	)
Tax (expense) benefit of noncontrolling interest		(34	)		317			518
Other		(397	)		162			285
Total increases		5,676			4,815			1,535
Effective income tax expense	$	34,322		$	23,450		$	7,254

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, 2022	$	5,455		$	8,902		$	2,290		$	11,192
Additions based on tax positions related to the current year		636			636			–			636
Additions (reductions) for tax positions of prior years		(1,097	)		(273	)		900			627
Reductions for statute of limitation expirations		(240	)		(760	)		(512	)		(1,272	)
Balance, December 31, 2022		4,754			8,505			2,678			11,183
Additions based on tax positions related to the current year		1,454			1,454			–			1,454
Additions (reductions) for tax positions of prior years		(198	)		324			1,583			1,907
Reductions for statute of limitation expirations		(361	)		(1,030	)		(823	)		(1,853	)
Balance, December 31, 2023		5,649			9,253			3,438			12,691
Additions based on tax positions related to the current year		835			835			–			835
Additions (reductions) for tax positions of prior years		(1,380	)		(1,097	)		859			(238	)
Reductions for statute of limitation expirations		(232	)		(592	)		(572	)		(1,164	)
Balance, December 31, 2024	$	4,872		$	8,399		$	3,725		$	12,124