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Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Major Revenue Categories

The following table presents the Company’s major revenue categories and when each category is recognized:

		Three Months Ended September 30,								Nine Months Ended September 30,
Revenue Category		2020				2019				2020				2019			Timing of Recognition
Trading Execution and Clearing Services
Commissions and fees		$	4,679,000			$	2,273,000			$	15,149,000			$	7,132,000		Recorded on trade date
Principal transactions			2,342,000				2,327,000				8,126,000				6,138,000		Recorded on trade date
Market making			423,000				330,000				1,508,000				1,303,000		Recorded on trade date
Stock borrow / stock loan			1,267,000				349,000				2,482,000				1,353,000		Recorded as earned
Advisory fees			305,000				211,000				810,000				572,000		Recorded as earned
Total Trading Execution and Clearing Services			9,016,000				5,490,000				28,075,000				16,498,000
Other Income
Margin interest, marketing and distribution fees
Margin interest			2,130,000				3,068,000				6,465,000				8,755,000		Recorded as earned
12b1 fees			181,000				844,000				1,265,000				2,406,000		Recorded as earned
Total Margin interest, marketing and  distribution fees			2,311,000				3,912,000				7,730,000				11,161,000
Interest income			915,000				1,061,000				3,155,000				3,417,000		Recorded as earned
Other income			333,000				290,000				1,035,000				633,000		Recorded as earned
Total Other Income			3,559,000				5,263,000				11,920,000				15,211,000
Total Revenue		$	12,575,000			$	10,753,000			$	39,995,000			$	31,709,000

Schedule of Performance Obligation

The following table presents each revenue category and its related performance obligation:

Revenue Stream	Performance Obligation
Commissions and fees, Principal transactions, Market making, Stock borrow / stock loan, Advisory fees	Provide financial services to customers and counterparties
Margin interest, marketing and distribution fees, Interest income, Other income	n / a

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- Definition

Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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