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SEGMENT DISCLOSURES
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT DISCLOSURES SEGMENT DISCLOSURES
As previously announced in the Company’s Form 10-Q for the quarter ended March 31, 2026, the Company completed during the first quarter of 2026 certain organizational changes which resulted in a change to the Company’s presentation of reportable segments. The National Practices reportable segment, which consisted of a single reporting unit, was combined with a reporting unit included in the Financial Services practice group to better align the Company’s current internal management information reviewed by the Company’s chief operating decision maker and reporting structure with the services provided. As a result of the organizational change, our business units have been aggregated into two practice groups: (i) Financial Services and (ii) Benefits and Insurance Services, based on the following factors: similarity of the products and services provided to clients, similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. All subsequent periodic reports will report two segments, with prior periods adjusted accordingly
A general description of services provided by practice groups is provided in the table below. 
Financial ServicesBenefits and Insurance Services
Accounting and TaxEmployee Benefits Consulting
Financial AdvisoryPayroll / Human Capital Management
National TechnologyProperty and Casualty Insurance
Government Heath Care ConsultingRetirement and Investment Services
Information Technology Managed
Networking and Hardware Services
Corporate and Other - Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses primarily consist of certain healthcare costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, stock-based compensation,
consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.
The discrete financial information of those practice groups are available and regularly reviewed by the Chief Operating Decision Maker ("CODM"). The CODM, who is our CEO, allocates resources to and assesses the performance of each practice group using information about their respective revenue and income (loss) before income tax expense (benefit), excluding those costs listed above, which are reported in the “Corporate and Other”. Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. The CODM does not evaluate practice groups using discrete asset information, and we do not identify or allocate assets by practice groups.
We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2025, 2024 and 2023 was as follows (in thousands):
Year Ended December 31,
202520242023
United States$2,756,176 $1,811,113 $1,589,478 
Canada1,815 2,359 1,716 
Total revenue$2,757,991 $1,813,472 $1,591,194 
There is no one customer that represents a significant portion of our revenue.
The practice groups respective revenue and pre-tax income, significant segment expenses, and a reconciliation of segment profit or loss measure to the consolidated income before income tax expense for the years ended December 31, 2025, 2024 and 2023 are presented below (in thousands).
For the Year Ended December 31, 2025
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$2,348,358 $409,633 $2,757,991 
Significant expenses:
Personnel costs1,592,591 258,849 1,851,440 
Facility costs95,239 13,227 108,466 
Other costs, gains, and losses, net (1)
319,926 61,484 381,410 
Total segment expense2,007,756 333,560 2,341,316 
Segment income before income tax expenses340,602 76,073 416,675 
Corporate & other:
Unallocated corporate operating expenses61,000 
General & administrative expenses121,383 
Interest expense107,215 
Other income, net(33,758)
Consolidated income before income tax expenses$160,835 
For the Year Ended December 31, 2024
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$1,412,424 $401,048 $1,813,472 
Significant expenses:
Personnel costs1,015,643 257,166 1,272,809 
Facility costs55,355 12,481 67,836 
Other costs, gains, and losses, net (1)
181,697 58,476 240,173 
Total segment expense1,252,695 328,123 1,580,818 
Segment income before income tax expenses159,729 72,925 232,654 
Corporate & other:
Unallocated corporate operating expenses44,485 
General & administrative expenses108,753 
Interest expense34,374 
Other income, net(12,765)
Consolidated income before income tax expenses$57,807 

For the Year Ended December 31, 2023
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$1,208,589 $382,605 $1,591,194 
Significant expenses:
Personnel costs834,740 242,340 1,077,080 
Facility costs44,694 12,196 56,890 
Other costs, gains, and losses, net (1)
136,483 53,916 190,399 
Total segment expense1,015,917 308,452 1,324,369 
Segment income before income tax expenses192,672 74,153 266,825 
Corporate & other:
Unallocated corporate operating expenses39,344 
General & administrative expenses57,965 
Interest expense20,129 
Other income, net(16,916)
Consolidated income before income tax expenses$166,303 
(1) - Other costs, gains, and losses, net primarily consist of travel and entertainment costs, computer and technology related costs, depreciation and amortization expenses, and other discretionary costs.