INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

For the years ended December 31, 2024, 2023 and 2022, we have the following income (loss) before income taxes (in thousands):

	December 31,
	2024		2023
US Domestic	$	60,704	$	60,374
Foreign	(15,842)		(21,564)
Income before income taxes	$	44,862	$	38,810

Schedule of Components of Income Tax Expense

For the years ended December 31, 2024, 2023 and 2022, we recognized income tax expense comprised of the following (in thousands):

	December 31,
	2024		2023
Federal current tax	$	—	$	—
State current tax	2,375		3,442
Foreign current tax	1,302		638
Other current tax	—		—
Federal deferred tax	3,269		8,960
State deferred tax	(246)		(2,724)
Foreign deferred tax	(674)		(1,843)
Income tax expense	6,026		8,473

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,
	2024		2023
Federal tax	$	9,416	$	8,150
State franchise tax, net of federal benefit	3,652		3,730
Other non deductible expenses	781		133
Stock-based compensation	(2,367)		63
Officer compensation	1,435		1,199
Noncontrolling interests in partnerships	(7,581)		(5,752)
Changes in valuation allowance	4,675		(2,569)
Return to provision	(1,237)		5,987
Deferred true-ups and other	(1,332)		483
Foreign rate differential	(670)		(1,083)
Uncertain tax provisions	(274)		(884)
Tax rate adjustment	(458)		(984)
Other differences	(14)		—
Income tax expense	$	6,026	$	8,473

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
Deferred tax assets:	2024		2023
Net operating losses	$	46,868	$	43,247
Accrued expenses	5,087		4,432
Operating lease liability	138,842		136,097
Amortization of research and experimental expenditures	9,977		5,243
Equity compensation	3,813		4,179
Allowance for doubtful accounts	2,411		2,198
Limitation of business interest	16,083		9,515
Other	1,182		997
Valuation allowance	(13,797)		(9,688)
Total deferred tax assets	$	210,466	$	196,220
Deferred tax liabilities:
Property and equipment	(20,383)		(7,851)
Goodwill	(45,794)		(42,419)
Intangibles	(13,206)		(15,578)
Operating lease right-of-use asset	(124,427)		(122,840)
Outside basis difference	(27,066)		(18,547)
Other	(1,820)		(4,761)
Total deferred tax liabilities	$	(232,696)	$	(211,996)
Net deferred tax liability	$	(22,230)	$	(15,776)

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,
	2024		2023
Balance at beginning of year	$	3,082	$	4,144
Increases related to prior year tax positions	276		54
Increases related to current year tax positions	45		62
Expiration of the statute of limitations for the assessment of taxes	(381)		(1,180)
Increase related to change in rate	2		2
Balance at end of year	$	3,024	$	3,082