Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of provision (benefit) for income taxes

The provision for income taxes consisted of the following for the years ended December 31:

	2019			2018			2017
Current:
Federal	$	(15,699	)	$	(112	)	$	(2,000	)
State	(2,260		)	657			173
	$	(17,959	)	$	545		$	(1,827	)
Deferred:
Federal	$	496		$	1,348		$	9,435
State	(375		)	1,003			1,863
	$	121		$	2,351		$	11,298
Total (benefit) provision for income taxes	$	(17,838	)	$	2,896		$	9,471

Schedule of significant components of deferred tax assets and liabilities

The significant components of deferred tax assets and liabilities are as follows at December 31: 

	2019			2018
Net operating loss and contribution carryforwards	$	7,996		$	5,542
Interest limitation	9,730			2,189
Stock-based compensation	8,946			9,417
Legal settlement (Note 21)	3,161			5,065
Operating leases liabilities	971			—
Accrued expenses	714			1,484
Interest rate swap	567			—
Other	182			165
Deferred tax assets:	32,267			23,862
Valuation allowance	(11,905		)	(12,420		)
Total deferred tax assets	20,362			11,442
Investment in joint ventures	(18,387		)	(9,784		)
Goodwill and intangible amortization	(3,480		)	(3,400		)
Operating lease right-of-use assets	(971		)	—
Depreciation	(230		)	(1,378		)
Other	—			(49		)
Total deferred tax liabilities	(23,068		)	(14,611		)
Net deferred tax liabilities	$	(2,706	)	$	(3,169	)

Summary of reconciliation of the federal statutory rate to the Company’s effective tax rate

A reconciliation of the federal statutory rate to the Company’s effective tax rate is as follows for the years ended December 31: 

	2019		2018		2017
Income tax provision at federal statutory rate	21	%	21	%	35	%
Increase (decrease) in tax resulting from:
State taxes, net of federal benefit	(13.2	)%	(2.9	)%	0.6	%
Noncontrolling interests in passthrough entities	(98.0	)%	(44.0	)%	(32.3	)%
Valuation allowance	(6.2	)%	28.7	%	8.0	%
Expiration of attributes	7.2	%	4.3	%	0.7	%
Uncertain tax positions	(129.3	)%	4.8	%	1.3	%
Other permanent items, net	3.8	%	(0.5	)%	0.7	%
Effective income tax rate	(214.7	)%	11.4	%	14.0	%

Summary of gross amounts of unrecognized tax benefits

The following table summarizes the gross amounts of unrecognized tax benefits without regard to reduction in tax liabilities or additions to deferred tax assets and liabilities if such unrecognized tax benefits were settled:

	2019			2018			2017
January 1	$	16,968		$	21,077		$	25,062
Increase due to current year tax positions	—			—			—
Decrease due to prior year tax positions	(16,733		)	(4,109		)	(3,985		)
December 31	$	235		$	16,968		$	21,077