Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

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

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

	Year Ended December 31,
$'s in 000's	2023		2022		2021
United States	$	2,037	$	(47,767)	$	(12,816)
Foreign	329		361		302
Total	$	2,366	$	(47,406)	$	(12,514)

Schedule of Provision for Income Taxes

The provision for income taxes for 2023, 2022, and 2021 consisted of the following:

	Year Ended December 31,
$'s in 000's	2023		2022		2021
Current:
Federal	$	149	$	—	$	—
State	294		498		323
Foreign	226		117		26
	$	669	$	615	$	349
Deferred and other:
Federal	(573)		574		2,661
State	(61)		154		717
Foreign	(208)		(129)		142
	(842)		599		3,520
Total income tax (benefit) expense	$	(173)	$	1,214	$	3,869

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,
	2023		2022		2021
Income tax expense at federal statutory rate	21.0	%	21.0	%	21.0	%
State and local income taxes net of federal tax benefit	29.3		3.6		(0.2)
Non-controlling interest and nontaxable income	(0.6)		(0.2)		(0.1)
Deferred tax rate changes	13.9		—		1.0
Share-based compensation	57.3		(1.6)		6.8
Foreign income inclusions	3.7		—		(0.6)
Executive compensation limitations	5.3		—		—
Unrecognized tax benefits	(14.5)		—		—
Nontaxable indemnification asset change	2.9		—		—
Investments held for sale	(43.8)		—		—
Goodwill impairment	—		(9.2)		—
Return-to-provision	(124.7)		(6.8)		(15.7)
Valuation allowance	41.1		(9.4)		(42.9)
Other	1.8		—		(0.2)
Effective income tax rate	(7.3)	%	(2.6)	%	(30.9)	%

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, 2023 and 2022 are as follows:

$'s in 000's	2023		2022
Deferred tax assets
Investment in partnership	$	73,111	$	69,656
Outside basis in foreign subsidiary	2,648		—
Fixed assets	—		62
Net operating loss carryforwards and tax credits	26,385		33,271
Disallowed business interest carryforward	10,472		8,389
Other accruals and reversals	57		5
Subtotal	112,673		111,383
Less: valuation allowance	(112,184)		(111,218)
Net deferred tax assets	$	489	$	165
Deferred tax liabilities
Fixed assets	$	—	$	(112)
Intangible assets	(2,690)		(1,069)
Other	(472)		(9)
Net deferred tax liabilities	$	(3,162)	$	(1,190)

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the changes related to our gross unrecognized tax benefits excluding interest and penalties:

$'s in 000's	2023		2022		2021
Balance as of January 1,	$	—	$	—	$	—
Increases related to prior years' tax positions	(1,079)		—		—
Increases related to current years' tax positions	—		—		—
Decreases related to prior years' tax positions	—		—		—
Decreases related to current years' tax positions	—		—		—
Lapse of statute of limitations	338		—		—
Balance as of December 31,	$	(741)	$	—	$	—