Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

The components of the Company's (loss) income before income taxes are as follows:

	Year Ended December 31,
	2024		2023		2022
	(amounts in thousands)
United States	$	(17,435)	$	102,200	$	252,433
Foreign	1,037		694		664
(Loss) income before income taxes	$	(16,398)	$	102,894	$	253,097

Schedule of Components of Income Tax Expense (Benefit)

The components of the Company’s income tax (benefit) expense are as follows:

	Year Ended December 31,
	2024		2023		2022
	(amounts in thousands)
Current:
Federal	$	(104)	$	19,871	$	48,017
State	(75)		8,940		13,769
Foreign	281		148		219
Total	102		28,959		62,005
Deferred:
Federal	(2,004)		554		387
State	(105)		596		4,667
Foreign	165		154		56
Total	(1,944)		1,304		5,110
Income tax (benefit) expense	$	(1,842)	$	30,263	$	67,115

Schedule of Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

	December 31,
	2024		2023
	(amounts in thousands)
Deferred Tax Assets:
Accrued other and prepaid expenses	$	432	$	912
Allowance for credit losses	2,379		5,321
Intangible assets	7,784		7,072
Net operating loss carryforwards	6,571		1,080
Accrued professional liability	1,907		851
Accrued workers’ compensation	3,215		3,097
Share-based compensation	918		1,197
Operating lease liabilities	659		1,319
Depreciation	203		—
Credit carryforwards	170		—
Other	1,127		1,016
Gross deferred tax assets	25,365		21,865
Valuation allowance	(178)		(2)
	25,187		21,863
Deferred Tax Liabilities:
Depreciation	—		(967)
Indefinite-lived intangibles	(16,763)		(14,296)
Operating lease right-of-use assets	(320)		(620)
Tax on unrepatriated earnings	(565)		(401)
	(17,648)		(16,284)
Net deferred taxes	$	7,539	$	5,579

Schedule of Reconciliation of Income Tax Computed At U. S. Federal Statutory Rate to Income Tax (Benefit) Expense

The reconciliation of income tax computed at the U.S. federal statutory rate to income tax (benefit) expense is as follows:

	Year Ended December 31,
	2024		2023		2022
	(amounts in thousands)
Tax at U.S. statutory rate	$	(3,444)	$	21,608	$	53,150
State taxes, net of federal benefit	(653)		6,834		15,352
Non-deductible items(a)	588		573		179
Foreign tax expense	228		155		136
Valuation allowances	—		1		1
Uncertain tax positions	867		2,771		(1,694)
Officers' compensation	313		(275)		404
Tax credits	(170)		(441)		—
Return to provision	465		(482)		(169)
Other	(36)		(481)		(244)
Income tax (benefit) expense	$	(1,842)	$	30,263	$	67,115

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(a) Includes non-deductible meals and incidentals and other miscellaneous non-deductible items.

Schedule of Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows: 

	Year Ended December 31,
	2024		2023		2022
	(amounts in thousands)
Balance at January 1	$	10,377	$	7,581	$	9,179
Additions based on tax positions related to the current year	1,336		2,737		349
Additions (reductions) based on tax positions related to prior years	(851)		59		(1,947)
Balance at December 31	$	10,862	$	10,377	$	7,581