v3.25.4
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Loss From Continuing Operations Before the Provision for Income Taxes
The components of loss from continuing operations before the provision for income taxes, by taxing jurisdiction are as follows:
December 31,
20252024
Domestic $(229,504)$(1,608,738)
Total$(229,504)$(1,608,738)
Schedule of Components of Income Tax Expense
Income tax expense reported in the consolidated income statements is comprised of the following:
December 31,
20252024
Current expense:
State, net of state tax credits$38,653 $62,759 
Total current expense38,653 62,759 
Deferred expense (benefit):
Federal— (57,153)
Total deferred expense (benefit)— (57,153)
Total income tax expense$38,653 $5,606 
Schedule of Deferred Tax Assets and Liabilities
The tax effects of temporary differences that give rise to significant components of the deferred tax assets and liabilities are provided below:
December 31,
20252024
Deferred income tax assets:
Accrued expenses$757,576 $1,607,324 
Deferred revenue3,535,528 3,909,555 
Lease liabilities3,795,895 5,710,136 
Goodwill - component 1383,987 — 
Goodwill - component 249,829 55,368 
Fixed assets471,855 — 
Nonqualified stock options117,962 322,376 
Net operating loss carryforwards3,261,907 3,029,413 
Tax credits35,850 35,850 
Intangible assets3,416,636 3,921,742 
Stock-based compensation expense141,563 139,038 
Total15,968,588 18,730,802 
Less: valuation allowance(11,327,659)(12,307,555)
Total deferred income tax assets4,640,929 6,423,247 
Deferred income tax liabilities:
Lease ROU asset(4,320,092)(5,392,996)
Deferred franchise costs(320,837)(75,284)
Goodwill - component 1— (807,824)
Fixed assets— (147,143)
Total deferred income tax liabilities(4,640,929)(6,423,247)
Net deferred income taxes
$— $— 
Schedule of Effective Income Tax Reconciliation
The provision for income taxes differs from the amount calculated using the statutory federal corporate income tax rate of 21% due to the following items:
 For the Years Ended December 31,
 20252024
 AmountPercentAmountPercent
Loss from continuing operations before provision for income taxes$(229,504)$(1,608,738)
Expected federal tax expense at U.S. federal statutory rate(48,388)21.0 %(337,835)21.0 %
State and local income taxes (net of federal income tax effect) (1)(128,782)56.1 %79,774 (5.0)%
Changes in valuation allowances(507,419)221.1 %66,503 (4.1)%
Nontaxable or nondeductible items:
    Section 162(m) officer compensation— — %85,992 (5.3)%
    Share based compensation (2)(28,302)12.3 %(119,263)7.4 %
    Payroll tax penalty(45,749)19.9 %— — %
    Meals and entertainment23,549 (10.2)%30,462 (1.9)%
    Other items17,710 (7.7)%26,572 (1.6)%
Changes in unrecognized tax benefits300,582 (130.9)%212,687 (13.2)%
Other adjustments:
    Deferred true-up to deferred franchise costs285,915 (124.5)%— — %
    Current year expirations of non-qualified stock options217,356 (94.7)%— — %
    Other items(47,819)20.8 %(39,286)2.4 %
Total income tax expense and effective rate$38,653 (16.8)%$5,606 (0.3)%
___________
(1) State taxes in Arizona, California and Texas made up the majority (greater than 50%) of the tax effect in this category.
(2) Share based compensation includes incentive stock options, non-qualified stock options and restricted stock awards.
Schedule of Uncertain Tax Position Rollforward
December 31,
20252024
Beginning balance$948,182 $1,175,766 
Reductions for expiration of the statute of limitations(314,468)(227,584)
Ending balance$633,714 $948,182 
Schedule of Cash Paid For Income Taxes (Net of Refunds Received)
The amount of cash paid for income taxes (net of refunds received) was as follows:
December 31,
20252024
Federal$321,000 $285,510 
State:
    Arizona62,000 — 
    California168,000 182,000 
    Texas62,000 51,026 
    Other state jurisdictions13,752 91,956 
Income taxes paid (net of refunds received)$626,752 $610,492