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INCOME TAXES - Schedule of Deferred Taxes Reconciliation (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Compensation and employee benefits $ 35 $ 33 $ 32
Charitable contribution and credit carryforwards 1,877 1,704 1,366
Net operating losses 0 15 60
Lease payable 147 144 141
UNICAP 13 14 15
Gross deferred tax assets 2,072 1,910 1,614
Prepaid expenses (13) 0 (14)
Buildings and equipment [1] (611) (662) (612)
Gross deferred tax liabilities (624) (662) (626)
Net Deferred Tax Assets $ 1,448 $ 1,248 $ 988
[1] These buildings and equipment in 2024, 2023, and 2022 relate to the Kerrow Restaurant Operating Business.