Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Components of Earnings Before Net Loss Taxes, By Tax Jurisdiction

The components of pretax net loss, determined by tax jurisdiction, are as follows:

	Year Ended December 31
$'s in 000's	2022		2021		2020
United States	$	(47,767)	$	(12,816)	$	(25,747)
Foreign	361		302		433
Total	$	(47,406)	$	(12,514)	$	(25,314)

Schedule of Provision for Income Taxes

The provision for income taxes for 2022, 2021, and 2020 consisted of the following:

	Year Ended December 31
$'s in 000's	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	498		323		327
Foreign	117		26		137
	$	615	$	349	$	464
Deferred and other:
Federal	574		2,661		47,048
State	154		717		12,922
Foreign	(129)		142		(21)
	599		3,520		59,949
Total income tax expense	$	1,214	$	3,869	$	60,413

Schedule of Reconciliation Between Effective Tax Rate and Statutory Tax Rate

Reconciliation between the effective tax rate on income from continuing operations and the statutory tax rate is as follows:

	Year Ended December 31
	2022		2021		2020
Income tax expense at federal statutory rate	21.0	%	21.0	%	21.0	%
State and local income taxes net of federal tax benefit	3.6		(0.2)		0.6
Non-controlling interest and nontaxable income	(0.2)		(0.1)		(2.4)
Deferred tax rate changes	—		1.0		(0.6)
Share-based compensation	(1.6)		6.8		0.6
Goodwill impairment	(9.2)		—		—
Return-to-provision	(6.8)		(15.7)		(2.3)
Valuation allowance	(9.4)		(42.9)		(255.2)
Other	—		(0.8)		(0.4)
Effective income tax rate	(2.6)	%	(30.9)	%	(238.7)	%

Schedule of tax effects of temporary differences of deferred tax assets and liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities at December 31, 2022 and 2021 are as follows:

$'s in 000's	2022		2021
Deferred tax assets
Investment in partnership	$	69,656	$	77,306
Fixed assets	62		43
Net operating loss carryforwards and tax credits	33,271		25,888
Disallowed business interest carryforward	8,389		3,169
Other accruals and reversals	5		5
Subtotal	111,383		106,411
Less: valuation allowance	(111,218)		(106,258)
Net deferred tax assets	165		153
Deferred tax liabilities
Fixed Assets	$	(112)	$	(151)
Intangible assets	(1,069)		(454)
Other	(9)		(7)
Net deferred tax liabilities	$	(1,190)	$	(612)