Annual report [Section 13 and 15(d), not S-K Item 405]

Income Taxes - Deferred Tax Assets and Liabilities (Details)

v3.25.0.1
Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Deferred income tax assets:    
Accrued expenses $ 1,607,324 $ 424,865
Deferred revenue 3,909,556 4,269,104
Lease liability 5,710,136 6,697,111
Goodwill - component 2 55,368 63,328
Asset basis difference related to property and equipment 560,818 0
Net operating loss carryforwards 3,095,071 3,337,155
Tax credits 35,850 35,850
Intangibles 3,921,752 3,932,350
Total deferred income tax assets 19,308,722 19,203,857
Deferred income tax liabilities:    
Lease right-of-use asset (5,392,996) (5,852,353)
Deferred franchise costs (75,284) (108,148)
Goodwill - component 1 (807,823) (673,278)
Asset basis difference related to property and equipment 0 (1,853,103)
Total deferred income tax liabilities (6,276,103) (8,486,882)
Valuation allowance (13,032,619) (10,774,128)
Net deferred tax liabilities 0 (57,153)
Stock options    
Deferred income tax assets:    
Stock compensation 322,376 378,208
Restricted stock    
Deferred income tax assets:    
Stock compensation $ 90,471 $ 65,886