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Segment Disclosures (Tables) | 6 Months Ended
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Jun. 30, 2016
Segment Reporting [Abstract] |
Summary of Segment Information | Segment information for the three months ended June 30, 2016 and 2015 was as follows (in thousands):
|  | Three Months Ended June 30, 2016 |
|  | Financial Services |  |  | Employee Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 122,856 |  |  | $ | 66,484 |  |  | $ | 7,675 |  |  | $ | — |  |  | $ | 197,015 |
Operating expenses |  |  | 106,987 |  |  |  | 56,344 |  |  |  | 7,005 |  |  |  | 3,660 |  |  |  | 173,996 |
Gross margin |  |  | 15,869 |  |  |  | 10,140 |  |  |  | 670 |  |  |  | (3,660 | ) |  |  | 23,019 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,346 |  |  |  | 8,346 |
Operating income (loss) |  |  | 15,869 |  |  |  | 10,140 |  |  |  | 670 |  |  |  | (12,006 | ) |  |  | 14,673 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (10 | ) |  |  | — |  |  |  | (1,723 | ) |  |  | (1,733 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50 |  |  |  | 50 |
Other (expense) income, net |  |  | (27 | ) |  |  | 84 |  |  |  | 1 |  |  |  | 645 |  |  |  | 703 |
Total other (expense) income |  |  | (27 | ) |  |  | 74 |  |  |  | 1 |  |  |  | (1,028 | ) |  |  | (980 | )
Income (loss) from continuing operations before income tax expense |  | $ | 15,842 |  |  | $ | 10,214 |  |  | $ | 671 |  |  | $ | (13,034 | ) |  | $ | 13,693 |
|  | Three Months Ended June 30, 2015 |
|  | Financial Services |  |  | Employee Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 116,671 |  |  | $ | 61,024 |  |  | $ | 7,347 |  |  | $ | — |  |  | $ | 185,042 |
Operating expenses |  |  | 102,345 |  |  |  | 51,242 |  |  |  | 6,649 |  |  |  | 2,881 |  |  |  | 163,117 |
Gross margin |  |  | 14,326 |  |  |  | 9,782 |  |  |  | 698 |  |  |  | (2,881 | ) |  |  | 21,925 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,615 |  |  |  | 6,615 |
Operating income (loss) |  |  | 14,326 |  |  |  | 9,782 |  |  |  | 698 |  |  |  | (9,496 | ) |  |  | 15,310 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (11 | ) |  |  | — |  |  |  | (2,837 | ) |  |  | (2,848 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | 45 |
Other income (expense), net |  |  | 8 |  |  |  | 82 |  |  |  | 1 |  |  |  | (1,217 | ) |  |  | (1,126 | )
Total other income (expense) |  |  | 8 |  |  |  | 71 |  |  |  | 1 |  |  |  | (4,009 | ) |  |  | (3,929 | )
Income (loss) from continuing operations before income tax expense |  | $ | 14,334 |  |  | $ | 9,853 |  |  | $ | 699 |  |  | $ | (13,505 | ) |  | $ | 11,381 |
Segment information for the nine months ended June 30, 2016 and 2015 was as follows (in thousands):
|  | Six Months Ended June 30, 2016 |
|  | Financial Services |  |  | Employee Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 275,063 |  |  | $ | 130,811 |  |  | $ | 15,379 |  |  | $ | — |  |  | $ | 421,253 |
Operating expenses |  |  | 220,484 |  |  |  | 110,024 |  |  |  | 13,882 |  |  |  | 7,723 |  |  |  | 352,113 |
Gross margin |  |  | 54,579 |  |  |  | 20,787 |  |  |  | 1,497 |  |  |  | (7,723 | ) |  |  | 69,140 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 18,591 |  |  |  | 18,591 |
Operating income (loss) |  |  | 54,579 |  |  |  | 20,787 |  |  |  | 1,497 |  |  |  | (26,314 | ) |  |  | 50,549 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | (3,239 | ) |  |  | (3,259 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 151 |  |  |  | 151 |
Other income, net |  |  | 227 |  |  |  | 158 |  |  |  | 1 |  |  |  | 2,464 |  |  |  | 2,850 |
Total other income (expense) |  |  | 227 |  |  |  | 138 |  |  |  | 1 |  |  |  | (624 | ) |  |  | (258 | )
Income (loss) from continuing operations before income tax expense |  | $ | 54,806 |  |  | $ | 20,925 |  |  | $ | 1,498 |  |  | $ | (26,938 | ) |  | $ | 50,291 |
|  | Six Months Ended June 30, 2015 |
|  | Financial Services |  |  | Employee Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 260,503 |  |  | $ | 123,675 |  |  | $ | 14,730 |  |  | $ | — |  |  | $ | 398,908 |
Operating expenses |  |  | 210,963 |  |  |  | 102,770 |  |  |  | 13,250 |  |  |  | 6,998 |  |  |  | 333,981 |
Gross margin |  |  | 49,540 |  |  |  | 20,905 |  |  |  | 1,480 |  |  |  | (6,998 | ) |  |  | 64,927 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16,480 |  |  |  | 16,480 |
Operating income (loss) |  |  | 49,540 |  |  |  | 20,905 |  |  |  | 1,480 |  |  |  | (23,478 | ) |  |  | 48,447 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | (5,805 | ) |  |  | (5,825 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 101 |  |  |  | 101 |
Other income, net |  |  | 107 |  |  |  | 199 |  |  |  | 1 |  |  |  | 1,426 |  |  |  | 1,733 |
Total other income (expense) |  |  | 107 |  |  |  | 179 |  |  |  | 1 |  |  |  | (4,278 | ) |  |  | (3,991 | )
Income (loss) from continuing operations before income tax expense |  | $ | 49,647 |  |  | $ | 21,084 |  |  | $ | 1,481 |  |  | $ | (27,756 | ) |  | $ | 44,456 |

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