Consolidated Statements Of Operations (USD $) In Thousands, except Per Share data	3 Months Ended	9 Months Ended
Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues:
Staffing services	$ 34,589	$ 33,954	$ 93,439	$ 92,991
Professional employer service fees	50,795	39,922	136,727	106,577
Total revenues	85,384	73,876	230,166	199,568
Cost of revenues:
Direct payroll costs	26,292	25,846	70,833	70,519
Payroll taxes and benefits	30,321	24,501	90,970	71,990
Workers' compensation	12,618	9,485	33,331	25,918
Total cost of revenues	69,231	59,832	195,134	168,427
Gross margin	16,153	14,044	35,032	31,141
Selling, general and administrative expenses	9,879	9,156	27,577	25,787
Depreciation and amortization	334	341	1,000	1,051
Income from operations	5,940	4,547	6,455	4,303
Other income:
Life insurance proceeds			10,000	0
Investment income, net	340	244	968	645
Other	(8)	344	84	608
Other income	332	588	11,052	1,253
Income before income taxes	6,272	5,135	17,507	5,556
Provision for income taxes	858	1,466	3,098	1,331
Net income	$ 5,414	$ 3,669	$ 14,409	$ 4,225
Basic earnings per share	$ 0.54	$ 0.36	$ 1.42	$ 0.41
Weighted average number of basic shares outstanding	10,060	10,217	10,152	10,376
Diluted earnings per share	$ 0.54	$ 0.36	$ 1.41	$ 0.41
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Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 5

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-Name Accounting Standards Codification

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The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Chapter 4

-Paragraph 5A

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-Name Accounting Standards Codification

-Topic 225

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The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

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