Command Security 10-Q 31 Jul 17 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jun. 30, 2017	Jul. 23, 2017
Document And Entity Information
Entity Registrant Name	COMMAND SECURITY CORP
Entity Central Index Key	864,509
Document Type	10-Q
Document Period End Date	Jun. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,848,186
Trading Symbol	MOC
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Revenues	$ 43,802,721	$ 36,336,208
Cost of revenues	(38,749,550)	(31,787,201)
Gross profit	5,053,171	4,549,007
Operating expenses
General and administrative	(4,778,205)	(4,094,912)
Provision for doubtful accounts, net	(2,488)	74,861
Total operating expenses	(4,780,693)	(4,020,051)
Operating income	272,478	528,956
Other expenses
Interest expense	(91,927)	(53,985)
Income before income taxes and equity loss in minority investment of unconsolidated affiliate	180,551	474,971
Equity loss in minority investment of unconsolidated affiliate	(25,200)	(100,000)
Income before income taxes	155,351	374,971
Provision for income taxes	(84,000)	(214,000)
Net income	$ 71,351	$ 160,971
Income per share of common stock
Basic	$ 0.01	$ 0.02
Diluted	$ 0.01	$ 0.02
Weighted average number of common shares outstanding
Basic	9,848,186	9,792,618
Diluted	10,264,096	10,156,337

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Mar. 31, 2017
Current assets:
Cash and cash equivalents	$ 941,052	$ 1,042,291
Accounts receivable, net of allowance for doubtful accounts of $544,977 and $542,489, respectively	30,587,577	29,189,233
Prepaid expenses	1,834,466	1,784,990
Other assets	1,770,045	2,821,172
Total current assets	35,133,140	34,837,686
Furniture and equipment at cost, net	115,329	146,345
Other assets:
Intangible assets, net	984,187	1,028,582
Minority investment in unconsolidated affiliate	488,091	513,291
Other assets	4,839,933	5,253,946
Total other assets	6,312,211	6,795,819
Total assets	41,560,680	41,779,850
Current liabilities:
Checks issued in advance of deposits	1,536,726	583,201
Short-term borrowings	11,960,526	12,228,679
Accounts payable	1,718,832	1,215,591
Accrued expenses and other liabilities	9,910,817	11,503,474
Total current liabilities	25,126,901	25,530,945
Insurance reserves	461,621	366,323
Total liabilities	25,588,522	25,897,268
Stockholders' equity:
Preferred stock, convertible Series A, $.0001 par value
Common stock, $.0001 par value per share	1,160	1,160
Treasury stock, at cost, 1,752,200 shares	(2,885,579)	(2,885,579)
Additional paid-in capital	18,553,276	18,535,051
Accumulated earnings	303,301	231,950
Total stockholders' equity	15,972,158	15,882,582
Total liabilities and stockholders' equity	$ 41,560,680	$ 41,779,850

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2017	Mar. 31, 2017
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable net	$ 544,977	$ 542,489
Preferred stock, Series A, par value per share	$ .0001	$ .0001
Common stock, par or stated value per share	$ .0001	$ .0001
Treasury stock, shares	1,752,200	1,752,200

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Treasury Stock [Member]	Additional Paid In Capital [Member]	Accumulated Earnings [Member]	Total
Balance at Mar. 31, 2016		$ 1,155	$ (2,885,579)	$ 18,410,595	$ 2,556,539	$ 18,082,710
Stock compensation cost				4,053		4,053
Net loss					160,971	160,971
Balance at Jun. 30, 2016		1,155	(2,885,579)	18,414,648	2,717,510	18,247,734
Stock compensation cost				13,862		13,862
Options exercised, net		5		95,964		95,969
Stock based compensation tax benefits				10,577		10,577
Net loss					(2,485,560)	(2,485,560)
Balance at Mar. 31, 2017		1,160	(2,885,579)	18,535,051	231,950	15,882,582
Stock compensation cost				18,225		18,225
Net loss					71,351	71,351
Balance at Jun. 30, 2017		$ 1,160	$ (2,885,579)	$ 18,553,276	$ 303,301	$ 15,972,158

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ 71,351	$ 160,971
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	70,493	132,848
Provision for doubtful accounts, net	2,488	(74,861)
Equity loss in minority investment of unconsolidated affiliate	25,200	100,000
Rent expense	(39,064)	(3,963)
Stock based compensation costs	18,225	4,053
Insurance reserves	95,298	(37,507)
Deferred income taxes	396,178	555,788
Change in receivables, prepaid expenses and other current assets	(381,346)	(4,091,256)
Change in accounts payable and other liabilities	(1,050,352)	318,337
Net cash used in operating activities	(791,529)	(2,935,590)
Cash flows from investing activities:
Purchases of equipment		(14,620)
Proceeds from equipment dispositions	4,918
Net cash provided by (used in) investing activities	4,918	(14,620)
Cash flows from financing activities:
Net advances (repayments) on short-term borrowings	(268,153)	1,804,675
Change in checks issued in advance of deposits	953,525	166,301
Net cash provided by financing activities	685,372	1,970,976
Net change in cash and cash equivalents	(101,239)	(979,234)
Cash and cash equivalents, beginning of period	1,042,291	1,486,854
Cash and cash equivalents, end of period	941,052	507,620
Cash paid during the three months ended June 30 for:
Interest	98,695	50,640
Income taxes		$ 6,390

Recently Issued Accounting Stan

Recently Issued Accounting Standards	3 Months Ended
	Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Issued Accounting Standards	1. Recently Issued Accounting Standards In May 2014, the FASB and the International Accounting Standards Board (IASB) issued, ASU 2014-09 (Topic 606) Revenue from Contracts with Customers In November 2015, the FASB issued ASU 2015-17, “ Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, “ Leases (Topic 842) In March 2016, the FASB issued ASU No. 2016-09, “ Improvements to Employee Share-Based Payment Accounting In August 2016, the FASB issued new guidance on cash flow statement presentation ASU 2016-15, Statement of Cash Flows (Topic 230); Classification of Certain Cash Receipts and Cash Payments In January 2017, the FASB issued ASU 2017-04 “ Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment

Short-Term Borrowings

Short-Term Borrowings	3 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Short-Term Borrowings	2. Short-Term Borrowings: On February 12, 2009, we entered into a $20.0 million credit facility (the “Credit Agreement”) with Wells Fargo Bank, National Association (“Wells Fargo”). This credit facility, which was most recently amended in March 2017 (see below) and matures March 31, 2020, contains customary affirmative and negative covenants, including, among other things, covenants requiring us to maintain certain financial ratios and is collateralized by customer accounts receivable and certain other assets of the Company as defined in the Credit Agreement. The Credit Agreement provides for a letter of credit sub-line in an aggregate amount of up to $1.5 million. The Credit Agreement also provides for interest to be calculated on the outstanding principal balance of the revolving loans at the prime rate (as defined in the Credit Agreement) plus 1.50%. For LIBOR loans, interest will be calculated on the outstanding principal balance of the LIBOR loans at the LIBOR rate (as defined in the Credit Agreement) plus 1.75%. On March 30, 2017, we entered into an eighth amendment (the “Eighth Amendment”) to our Credit Agreement. The Eighth Amendment extended the Credit Agreement from March 31, 2017 to March 31, 2020, increased the revolving line of credit from $20.0 million to $27.5 million, amended the terms of the “Minimum Excess Availability” covenant and redefined the term “Borrowing Base”. Under the Credit Agreement, as of June 30, 2017, the interest rate was 2.875% for LIBOR loans and 3.125% for revolving loans. At June 30, 2017, we had approximately $0.9 million of cash on hand. We also had $7.0 million in LIBOR loans outstanding, $5.0 million of revolving loans outstanding and $0.5 million outstanding under our letters of credit sub-line under the Credit Agreement, representing 62% of the maximum borrowing capacity under the Credit Agreement based on our “eligible accounts receivable” (as defined in the Credit Agreement) as of such date.

Other Assets

Other Assets	3 Months Ended
	Jun. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Assets	3. Other Assets: June 30, 2017 March 31, 2017 Workers’ compensation insurance $1,615,176 $2,804,341 Deferred tax asset 4,719,597 5,115,775 Security deposits 120,336 138,171 Other receivables 154,869 16,831 6,609,978 8,075,118 Current portion (1,770,045 ) (2,821,172 ) Total non-current portion $ 4,839,933 $ 5,253,946 The other asset workers’ compensation insurance represents the net amount of the payments made to cover the workers’ compensation insurance premium against the actual premium due as well as the difference in the amount deposited to the loss fund less the estimated workers’ compensation claims and reserves related to the historical loss claims as well as the estimates related to claims incurred but not reported. There is no offsetting claim liability reported as the Company has determined that there is a sufficient amount deposited into the loss funds to cover the estimated claims reserve as well as the estimate related to claims incurred but not reported.

Minority Investment in Unconsol

Minority Investment in Unconsolidated Affiliate	3 Months Ended
	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Minority Investment in Unconsolidated Affiliate	4. Minority Investment in Unconsolidated Affiliate In 2014, the Company made a 20% minority investment in Ocean Protection Services LLC, a Delaware limited liability company (“OPS LLC”), which holds a 30% interest in an entity that specializes in maritime security, risk management and risk analysis. The Company purchased 2,000 Class A Common Units of OPS LLC for a purchase price of $2.125 million. The excess of the carrying value of the Company’s investment in OPS LLC and the Company’s proportionate share of the net assets of OPS Acquisitions Ltd. (“OPSA”) and OPS LLC is largely attributable to goodwill. Since the Company’s initial investment, there have been no additional capital contributions made or distributions received. In September 2016, the majority owner of OPS LLC consented to a restructuring transaction pursuant to which the majority owner of OPS LLC transferred its 80% interest in OPS LLC to the Company for no consideration resulting in OPS LLC becoming a wholly-owned subsidiary of the Company. During the quarter and year ended March 31, 2017, the Company performed an impairment analysis of its investment in OPSA and concluded the investment to be impaired and, accordingly, recorded a $2.1 million impairment charge in the year ended March 31, 2017. The following summarizes the condensed consolidated statements of operations of OPSA Ltd. for the three months ended: June 30, 2017 June 30, 2016 Net operating revenues $ 1,006,149 $ 2,288,195 Gross profit $ 241,263 $ 792,520 Operating income (loss) $ (160,301 ) $ (361,003 ) Net income (loss) from continuing operations $ (83,830 ) $ (557,322 )

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	3 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
Accrued Expenses and Other Liabilities	5. Accrued Expenses and Other Liabilities: June 30, 2017 March 31, 2017 Payroll and related expenses $ 7,214,815 $ 8,076,807 Taxes and fees payable 444,583 325,763 Accrued interest payable 6,740 13,508 Other 2,244,679 3,087,396 Total $ 9,910,817 $ 11,503,474

Insurance Reserves

Insurance Reserves	3 Months Ended
	Jun. 30, 2017
Insurance [Abstract]
Insurance Reserves	6. Insurance Reserves: We have insurance policies covering workers’ compensation claims in states where we perform services. Estimated accrued liabilities are based on our historical loss experience and the ratio of claims paid to our historical payout profiles. Charges for estimated workers’ compensation related losses incurred and included in cost of sales were $726,418 and $971,114 for the three months ended June 30, 2017 and 2016, respectively. The nature of our business also subjects us to claims or litigation alleging that we are liable for damages as a result of the conduct of our employees or others. We insure against such claims and suits through general liability policies with third-party insurance companies. Our insurance coverage limits are currently $1.0 million per occurrence for non-aviation related business (with additional first and second layer excess liability policies of $5.0 million and $10.0 million, respectively) and $30.0 million per occurrence for aviation related business. We retain the risk for the first $25,000 of general liability non-aviation related operations. The aviation related deductible is $5,000 per occurrence, with the exception of $50,000 for airport wheelchair and electric cart operations, $25,000 for damage to aircraft and $100,000 for skycap operations. Estimated accrued liabilities are based on specific reserves in connection with existing claims as determined by third party risk management consultants and actuarial factors and the timing of reported claims. These are all factored into estimated losses incurred but not yet reported to us. Cumulative amounts estimated to be payable by us with respect to pending and potential claims for all years in which we are liable under our general liability retention and workers’ compensation policies have been accrued as liabilities. Such accrued liabilities are necessarily based on estimates; accordingly, our ultimate liability may exceed or be less than the amounts accrued. The methods of making such estimates and establishing the resultant accrued liability are reviewed continually and any adjustments resulting therefrom are reflected in our current results of operations. Workers’ compensation annual costs are comprised of premiums as well as incurred losses as determined at the end of the coverage period, subject to minimum and maximum amounts. Workers’ compensation insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of estimates for claims incurred but not yet reported as provided by a third party. In estimating these accruals, we consider historical loss experience and make judgments about the expected levels of costs per claim. We believe our estimates of future liability are reasonable based upon our methodology; however, changes in health care costs, accident frequency and severity and other factors could materially affect these estimates. The Company continually monitors changes in claim type and incident and evaluates the workers’ compensation insurance accrual, making necessary adjustments based on the evaluation of these qualitative data points.

Earnings Per Share

Earnings Per Share	3 Months Ended
	Jun. 30, 2017
Income per share of common stock
Earnings Per Share	7. Earnings per Share: Under the requirements of FASB ASC 260-10, Earnings Per Share

Contingencies

Contingencies	3 Months Ended
	Jun. 30, 2017
Loss Contingency [Abstract]
Contingencies	8. Contingencies: The nature of our business is such that there is a significant volume of routine claims and lawsuits that are made against us, the vast majority of which never lead to the award of substantial damages. We maintain general liability and workers’ compensation insurance coverage that we believe is appropriate to the relevant level of risk and potential liability that we face, relating to these matters. Some of the claims brought against us could result in significant payments; however, the exposure to us under general liability non-aviation related operations is limited to the first $25,000 per occurrence. The aviation related deductible is $5,000 per occurrence, with the exception of $50,000 for airport wheelchair and electric cart operations, $25,000 for damage to aircraft and $100,000 for skycap operations. Any punitive damage award would not be covered by the general liability insurance policy. The only other potential impact would be on future premiums, which may be adversely affected by an unfavorable claims history. We have been named as a defendant in several uninsured employment related claims that are pending before various courts, the Equal Employment Opportunities Commission or various state and local agencies. We have instituted policies to minimize these occurrences and monitor those that do occur. At this time, we are unable to determine the impact on the financial position and results of operations that these claims may have, should the investigations conclude that they are valid. We have employment agreements with certain of our officers and key employees with varying terms. The agreements generally provide for annual salaries and for salary continuation for a specified number of months under certain circumstances, including a change in control of the Company. Approximately 62% of our workforce is not subject to a labor union. The remaining 38% of our workforce, including in particular, a number of employees based in our New York City security services office and at our airport offices at John F. Kennedy International and LaGuardia airports are subject to collective bargaining agreements. Four of the agreements, covering approximately 19% of our employees, expired on October 31, 2016, February 28, 2017, March 31, 2017 and June 28, 2017. We are currently involved in negotiations to renew the expired agreements. The remaining seven agreements are set to expire in September 2018 and thereafter.

Other Assets (Tables)

Other Assets (Tables)	3 Months Ended
	Jun. 30, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Assets	June 30, 2017 March 31, 2017 Workers’ compensation insurance $1,615,176 $2,804,341 Deferred tax asset 4,719,597 5,115,775 Security deposits 120,336 138,171 Other receivables 154,869 16,831 6,609,978 8,075,118 Current portion (1,770,045 ) (2,821,172 ) Total non-current portion $ 4,839,933 $ 5,253,946

Minority Investment in Uncons16

Minority Investment in Unconsolidated Affiliate (Tables)	3 Months Ended
	Jun. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Summarized Financial Information	The following summarizes the condensed consolidated statements of operations of OPSA Ltd. for the three months ended: June 30, 2017 June 30, 2016 Net operating revenues $ 1,006,149 $ 2,288,195 Gross profit $ 241,263 $ 792,520 Operating income (loss) $ (160,301 ) $ (361,003 ) Net income (loss) from continuing operations $ (83,830 ) $ (557,322 )

Accrued Expenses and Other Li17

Accrued Expenses and Other Liabilities (Tables)	3 Months Ended
	Jun. 30, 2017
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Liabilities	June 30, 2017 March 31, 2017 Payroll and related expenses $ 7,214,815 $ 8,076,807 Taxes and fees payable 444,583 325,763 Accrued interest payable 6,740 13,508 Other 2,244,679 3,087,396 Total $ 9,910,817 $ 11,503,474

Short-Term Borrowings (Details

Short-Term Borrowings (Details Narrative) - USD ($)	Feb. 12, 2009	Jun. 30, 2017	Mar. 31, 2017	Mar. 30, 2017	Jun. 30, 2016	Mar. 31, 2016
Short-term Debt [Line Items]
Revolving line of credit		$ 7,011,743
Cash and cash equivalents, at carrying value, total		941,052	$ 1,042,291		$ 507,620	$ 1,486,854
Revolving Credit Facility [Member]
Short-term Debt [Line Items]
Debt instrument, basis spread on variable rate	1.50%
Revolving line of credit		$ 5,000,000
Debt instrument, interest rate, stated percentage		3.125%
Wells Fargo Credit Agreement [Member]
Short-term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 20,000,000
Debt instrument, maturity date	Mar. 31, 2020
Wells Fargo Credit Agreement [Member] | Minimum [Member]
Short-term Debt [Line Items]
Revolving line of credit				$ 20,000,000
Wells Fargo Credit Agreement [Member] | Maximum [Member]
Short-term Debt [Line Items]
Revolving line of credit				$ 27,500,000
Letter Of Credit Sub Line [Member]
Short-term Debt [Line Items]
Line of credit facility, maximum borrowing capacity	$ 1,500,000
Revolving line of credit		$ 500,000
London Interbank Offered Rate Loans [Member]
Short-term Debt [Line Items]
Debt instrument, basis spread on variable rate	1.75%
Revolving line of credit		$ 7,000,000
Debt instrument, interest rate, stated percentage		2.875%
Credit Agreement [Member]
Short-term Debt [Line Items]
Debt instrument, interest rate, stated percentage		62.00%

Other Assets - Schedule of Othe

Other Assets - Schedule of Other Assets (Details) - USD ($)	Jun. 30, 2017	Mar. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Workers' compensation insurance	$ 1,615,176	$ 2,804,341
Deferred tax asset	4,719,597	5,115,775
Security deposits	120,336	138,171
Other receivables	154,869	16,831
Other assets, total	6,609,978	8,075,118
Current portion	(1,770,045)	(2,821,172)
Total non-current portion	$ 4,839,933	$ 5,253,946

Minority Investment in Uncons20

Minority Investment in Unconsolidated Affiliate (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Jun. 30, 2014	Mar. 31, 2017	Jun. 30, 2017	Sep. 30, 2016
Equity method investment, ownership percentage	30.00%
Equity method investments		$ 513,291	$ 488,091
OPS LLC [Member]
Equity method investment, ownership percentage	20.00%
Equity method investment ownership transfer, percentage				80.00%
OPS LLC [Member] | Class A Common Units [Member]
Stock issued during period, shares, acquisitions	2,000
Equity method investments	$ 2,125,000
OPSA Ltd [Member]
Impairment charges		$ 2,100,000

Minority Investment in Uncons21

Minority Investment in Unconsolidated Affiliate - Schedule of Summarized Financial Information (Details) - USD ($)	3 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Equity Method Investments and Joint Ventures [Abstract]
Net operating revenues	$ 1,006,149	$ 2,288,195
Gross profit	241,263	792,520
Operating income (loss)	(160,301)	(361,003)
Net income (loss) from continuing operations	$ (83,830)	$ (557,322)

Accrued Expenses and Other Li22

Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses and Other Liabilities (Details) - USD ($)	Jun. 30, 2017	Mar. 31, 2017
Payables and Accruals [Abstract]
Payroll and related expenses	$ 7,214,815	$ 8,076,807
Taxes and fees payable	444,583	325,763
Accrued interest payable	6,740	13,508
Other	2,244,679	3,087,396
Total	$ 9,910,817	$ 11,503,474

Insurance Reserves (Details Nar

Insurance Reserves (Details Narrative) - USD ($)	3 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Segment Reporting Information [Line Items]
Workers' compensation liabilities	$ 726,418	$ 971,114
Non Aviation Related Business [Member]
Segment Reporting Information [Line Items]
Insurance policy coverage per occurrence	1,000,000
Umbrella insurance policy coverage per occurrence	5,000,000
Excess liability insurance policy coverage per occurrence	10,000,000
Self insured amount per occurrence	25,000
Aviation Related Business [Member]
Segment Reporting Information [Line Items]
Insurance policy coverage per occurrence	30,000,000
Self insured amount per occurrence	5,000
Airport Wheelchair and Electric Cart Operations [Member]
Segment Reporting Information [Line Items]
Self insured amount per occurrence	50,000
Aircraft Operations [Member]
Segment Reporting Information [Line Items]
Self insured amount per occurrence	25,000
Skycap Operations [Member]
Segment Reporting Information [Line Items]
Self insured amount per occurrence	$ 100,000

Contingencies (Details Narrativ

Contingencies (Details Narrative)	3 Months Ended
	Jun. 30, 2017USD ($)
Seven Agreement [Member]
Agreement expiry date description	The remaining seven agreements are set to expire in September 2018 and thereafter.
Employees [Member] | Four Agreement [Member]
Concentration risk, percentage	19.00%
Agreement expiry date description	expired on October 31, 2016, February 28, 2017, March 31, 2017 and June 28, 2017
Labor Force Concentration Risk [Member] | Workforce Not Subject to Collective Bargaining Arrangements [Member]
Concentration risk, percentage	62.00%
Labor Force Concentration Risk [Member] | Workforce Subject to Collective Bargaining Arrangements [Member]
Concentration risk, percentage	38.00%
Non Aviation Related Business [Member]
Self insured amount per occurrence	$ 25,000
Aviation Related Business [Member]
Self insured amount per occurrence	5,000
Airport Wheelchair and Electric Cart Operations [Member]
Self insured amount per occurrence	50,000
Aircraft Operations [Member]
Self insured amount per occurrence	25,000
Skycap Operations [Member]
Self insured amount per occurrence	$ 100,000