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SEGMENT DATA
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
SEGMENT DATA SEGMENT DATA
The Company has two operating and reportable segments, Nurse and Allied Staffing and Physician Staffing, which align with its management structure and reflect how the operating results are regularly reviewed by the Chief Executive Officer, who the Company has determined to be its Chief Operating Decision Maker (CODM). The Company’s segments offer services to its customers as described below:

●    Nurse and Allied Staffing – Nurse and Allied Staffing provides traditional staffing, recruiting, and value-added total talent solutions including: temporary and permanent placement of travel nurse and allied professionals, per diem, and healthcare leaders within nursing, allied, human resources, and finance, managed service programs services, education healthcare services, in-home care services, and outsourcing services. In addition, Nurse and Allied Staffing provides executive search services for healthcare professionals, as well as contingent search and recruitment process outsourcing services, and offers the Company’s SaaS-based, proprietary, vendor management technology, Intellify® to facilities to manage all or a portion of their agency services. Its customers include: public and private acute care hospitals, non-acute care hospitals, government facilities, local healthcare plans, national healthcare plans, managed care providers, public schools, charter schools, academic medical centers, Programs of All-Inclusive Care for the Elderly (PACE) programs, outpatient clinics, ambulatory care facilities, physician practice groups, and many other healthcare providers throughout the United States.

●    Physician Staffing – Physician Staffing provides physicians in many specialties, as well as certified registered nurse anesthetists, nurse practitioners, and physician assistants as independent contractors on temporary assignments throughout the United States at various healthcare facilities, such as acute and non-acute care facilities, medical group practices, government facilities, and managed care organizations.

Revenue, and the profit and loss measure of contribution income, are reported to the CODM by each of the operating segments to assess performance. Contribution income is the profit and loss measure used by the CODM to allocate operating and capital resources to each segment. The Company defines contribution income as income (loss) from operations before depreciation and amortization, acquisition and integration-related (benefits) costs, restructuring (benefits) costs, legal and other losses, impairment charges, and corporate overhead. Management believes that its measure of contribution income is most consistent with that used to measure the corresponding amounts on its consolidated financial statements.

The information in the following tables is derived from the segments’ internal financial information as used for corporate management purposes. Certain corporate expenses are not allocated to and/or among the operating segments. Those include corporate overhead and the remaining line items below contribution income in the consolidated column in the tables below, and are presented to the CODM on a consolidated basis only.
Information on reportable segments and a reconciliation to loss before income taxes for the period indicated are as follows:

Three Months Ended March 31, 2025
Nurse and Allied StaffingPhysician StaffingConsolidated
(amounts in thousands)
Revenue from services$242,291 $51,117 $293,408 
Direct operating expenses194,033 40,717 
Employee compensation21,369 5,366 
Benefits2,549 493 
Marketing1,670 209 
Credit loss (income) expense(10)45 
Divisional corporate G&A3,718 80 
Other segment items(a)
1,718 178 
Contribution Income$17,244 $4,029 $21,273 
Reconciliation of profit or loss:
Corporate overhead(b)
15,136 
Depreciation and amortization4,772 
Acquisition and integration-related costs2,041 
Restructuring costs301 
Interest expense543 
Interest income(681)
Other expense, net60 
Loss before income taxes$(899)
_______________

(a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses
(b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).
Information on reportable segments and a reconciliation to income before income taxes for the period indicated are as follows:

Three Months Ended March 31, 2024
Nurse and Allied StaffingPhysician StaffingConsolidated
(amounts in thousands)
Revenue from services$332,186 $46,988 $379,174 
Direct operating expenses264,880 36,997 
Employee compensation28,365 5,430 
Benefits2,326 507 
Marketing2,209 232 
Credit loss expense990 300 
Divisional corporate G&A4,337 121 
Other segment items(a)
1,896 263 
Contribution Income$27,183 $3,138 $30,321 
Reconciliation of profit or loss:
Corporate overhead(b)
17,566 
Depreciation and amortization4,642 
Restructuring costs938 
Legal and other losses3,650 
Impairment charges604 
Interest expense462 
Interest income(173)
Other income, net(1,057)
Income before income taxes$3,689 
_______________

(a) For each reportable segment, the other segment items category includes the following expenses: rent, insurance, maintenance, utilities, professional services, office, software and hardware, taxes, and miscellaneous employee expenses.
(b) Corporate overhead includes unallocated executive leadership and other centralized corporate functional support costs such as finance, IT, legal, human resources, and marketing, as well as public company expenses and corporate-wide projects (initiatives).

Revenue is based on services provided. During the three months ended March 31, 2025 and 2024, all revenue was generated in the U.S., and all of the Company’s long-lived assets were located in the U.S. and India. The Company provides its staffing services and workforce solutions in all 50 states. The India location is a cost center with no revenues and an immaterial amount of long-lived assets. The Company had no intersegment revenues between reportable segments for the three months ended March 31, 2025 and 2024.

The Company does not evaluate, manage, or measure performance of segments using asset information; accordingly, total asset information by segment is not prepared or disclosed.

The accounting policies of the segments are the same as those described in Note 2 – Summary of Significant Accounting Policies, which also provides information about major customers.

See the tables in Note 3 - Revenue Recognition, which present segment revenues by services.