SEGMENT INFORMATION

6 Months Ended

Mar. 31, 2016

Segment Reporting [Abstract]

SEGMENT INFORMATION

SEGMENT INFORMATION

The Company has two reportable segments. The brokerage and advisory services segment includes broker-dealer and investment advisory services, the sale of insurance products and licensed mortgage brokerage services provided by the Broker-Dealer Subsidiaries, NAM, National Insurance, Prime Financial and GC. The tax and accounting services segment includes tax preparation and accounting services provided by Gilman.

The Corporate pre-tax loss consists of certain expenses that have not been allocated to reportable segments. 

Segment information for the three and six months ended March 31, 2016 and 2015 is as follows: 

	Brokerage and Advisory Services		Tax and Accounting Services		Corporate				Total
Three Months Ended March 31,
2016
Revenues	$	38,096,000	$	3,936,000	$	—			$	42,032,000
Pre-tax income (loss)	329,000		1,384,000		(1,098,000		)	(a)	615,000
Assets	41,871,000		3,044,000		17,585,000			(b)	62,500,000
Depreciation and amortization	185,000		43,000		68,000				296,000
Interest	—		—		2,000				2,000
Capital expenditures	—		10,000		106,000				116,000
2015
Revenues	$	39,169,000	$	3,748,000	$	—			$	42,917,000
Pre-tax income (loss)	269,000		1,182,000		(918,000		)	(a)	533,000
Assets	42,302,000		3,996,000		17,693,000			(b)	63,991,000
Depreciation and amortization	203,000		19,000		72,000				294,000
Interest	2,000		—		—				2,000
Capital expenditures	7,000		—		—				7,000

	Brokerage and Advisory Services		Tax and Accounting Services		Corporate				Total
Six Months Ended March 31,
2016
Revenues	$	76,818,000	$	4,836,000	$	—			$	81,654,000
Pre-tax income (loss)	1,431,000		201,000		(1,661,000		)	(a)	(29,000		)
Assets	41,871,000		3,044,000		17,585,000			(b)	62,500,000
Depreciation and amortization	384,000		88,000		124,000				596,000
Interest	1,000		—		2,000				3,000
Capital expenditures	5,000		28,000		234,000				267,000
2015
Revenues	$	79,608,000	$	4,507,000	$	—			$	84,115,000
Pre-tax income (loss)	2,251,000		555,000		(1,758,000		)	(a)	1,048,000
Assets	42,302,000		3,996,000		17,693,000			(b)	63,991,000
Depreciation and amortization	320,000		26,000		222,000				568,000
Interest	5,000		1,000		—				6,000
Capital expenditures	194,000		11,000		6,000				211,000

(a) Consists of executive salaries and other expenses not allocated to reportable segments.

(b) Consists principally of deferred tax asset.