INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

For the years ended December 31, 2023, 2022 and 2021, we have the following income (loss) before income taxes (in thousands):

	December 31,
	2023		2022		2021
US Domestic	$	60,374	$	59,529	$	58,806
Foreign	(21,564)		(16,560)		73
Income (loss) before income taxes	$	38,810	$	42,969	$	58,879

Schedule of Components of Income Tax Expense

For the years ended December 31, 2023, 2022 and 2021, we recognized income tax expense comprised of the following (in thousands):

	December 31,
	2023		2022		2021
Federal current tax	$	—	$	—	$	—
State current tax	3,442		371		(2,191)
Foreign current tax	638		87		18
Other current tax	—		—		—
Federal deferred tax	8,960		6,470		9,831
State deferred tax	(2,724)		5,863		6,902
Foreign deferred tax	(1,843)		(3,430)		—
Currency translation	—		—		—
Income tax expense	8,473		9,361		14,560

Schedule of Reconciliation of Income Tax Expense

A reconciliation of the statutory U.S. federal rate and effective rates is as follows:

	Years Ended December 31,
	2023		2022		2021
Federal tax	$	8,150	$	9,023	$	12,365
State franchise tax, net of federal benefit	3,730		595		4,198
Other Non deductible expenses	196		305		(93)
Officer Compensation	1,199		759		291
Noncontrolling interests in partnerships	(5,752)		(4,821)		(4,114)
Changes in valuation allowance	(2,569)		6,124		(249)
Return to provision	5,987		234		(2,530)
Deferred true-ups and other	483		(1,451)		5,009
Foreign rate differential	(1,083)		(737)		4
Uncertain tax provisions	(884)		(749)		(321)
Tax rate adjustment	(984)		—		—
Other differences	—		79		—
Income tax expense	$	8,473	$	9,361	$	14,560

Schedule of Deferred Tax Assets and Liabilities

Our deferred tax assets and liabilities comprise the following (in thousands):

	December 31,
Deferred tax assets:	2023		2022
Net operating losses	$	43,247	$	68,124
Accrued expenses	4,432		3,941
Operating lease liability	136,097		142,347
Equity compensation	4,179		4,387
Allowance for doubtful accounts	2,198		3,071
Other	15,755		6,541
Valuation allowance	(9,688)		(12,095)
Total Deferred Tax Assets	$	196,220	$	216,316
Deferred tax liabilities:
Property and equipment	(7,851)		(9,214)
Goodwill	(42,419)		(38,820)
Intangibles	(15,578)		(18,640)
Operating lease right-of-use asset	(122,840)		(129,802)
Outside basis difference	(18,547)		(20,015)
Other	(4,761)		(9,081)
Total Deferred Tax Liabilities	$	(211,996)	$	(225,572)
Net Deferred Tax Liability	$	(15,776)	$	(9,256)

Schedule of Unrecognized Tax Benefits

A reconciliation of the total gross amounts of unrecognized tax benefits for the years ended are as follows (in thousands):

	December 31,
	2023		2022		2021
Balance at beginning of year	$	4,144	$	5,088	$	5,484
Increases related to prior year tax positions	54		55		317
Increases related to current year tax positions	62		—		—
Expiration of the statute of limitations for the assessment of taxes	(1,180)		(999)		(713)
Increase related to change in rate	2		—		—
Balance at end of year	$	3,082	$	4,144	$	5,088