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DEFERRED COMPENSATION PLAN
9 Months Ended
Sep. 30, 2026
Retirement Benefits [Abstract]  
DEFERRED COMPENSATION PLAN DEFERRED COMPENSATION PLAN
The Company has a 401(k) defined contribution plan (the 401(k) Plan), whereby eligible employees may contribute up to 90% of their annual basic earnings, subject to applicable annual Internal Revenue Code limits. Additionally, the 401(k) Plan provides for discretionary matching contributions (as defined in the 401(k) Plan) by the Company.

The Company has a non-qualified deferred compensation plan (DCP), whereby highly compensated employees may defer the receipt of a portion of their base compensation and, for certain employees, up to 100% of their eligible bonuses. Additionally, the DCP allows for the employee deferrals to be deposited into a rabbi trust and the funds are generally invested in individual variable life insurance contracts owned by the Company that are specifically designed to fund savings plans of this nature.

As of September 30, 2026 and December 31, 2025, the Company accrued $102,144 and $81,553, respectively, as long term deferred compensation in other long term liabilities on the condensed consolidated balance sheets. Cash surrender value of the contracts is based on investment funds that shadow the investment allocations specified by participants in the deferred compensation plan. Refer to Note 5, Fair Value Measurements for more information on the funds.
For the three months ended September 30, 2026, the Company recorded a loss on its DCP of $1,050, which is included in other income, net and recorded an offsetting reduction in expense of $874, which is allocated between cost of services and general and administrative expenses. For the nine months ended September 30, 2026, the Company recorded a gain on its DCP of $4,896, which is included in other income, net and recorded offsetting expense of $5,332, which is allocated between cost of services and general and administrative expenses.
For the three and nine months ended September 30, 2025, the Company recorded gains on its DCP of $3,048 and $7,248, which is included in other income, net and recorded offsetting expenses of $3,184 and $7,528, respectively, which is allocated between cost of services and general and administrative expenses.