REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Contract With Customer, Revenue Recognition

The following table summarizes the nature and pattern of revenue recognition for our most significant performance obligations:

Performance Obligation	Performance Obligation Description	Measure of Progress
Health Plan Management
Health Plan Support Services	We provide administration support services to government sponsored plans using our proprietary technology. Those administrative services include eligibility and enrollment processing, member services, premium billing, payment processing, reconciliation and other related services. The services are provided throughout the duration of the contract which can be annual or multi-year. The performance obligation falls under the series guidance.	Variable Fees recognized in the period to which it relates following the series allocation exception (i.e., the period we have the contractual right to the fee). Over time
Supplement Benefit Administration	We provide customized solutions using our proprietary technology to manage benefits provided to members through their Medicare Advantage plans, including benefit design and administration, member eligibility and engagement, end to end analytics and reporting. The service is provided throughout the agreed upon period. The performance obligation falls under the series guidance.	Variable Fees recognized in the period to which it relates following the series allocation exception (i.e., the period we have the contractual right to the fee). Over Time

Performance Obligation	Performance Obligation Description	Measure of Progress
Software Services
Software Solution	We provide our clients access to in house software solutions, which are generally marketed under annual and multi-year arrangements. The solution integrates with the client’s existing technology and the client has access to the software throughout the duration of the contract. The performance obligation falls under the series guidance.	Input method – fixed fees revenue is recognized ratably over the contract term based on time elapsed. Over Time
Development Services	We offer additional services to our clients for ad hoc enhancements on their existing software solutions. The service is typically agreed upon on a standalone basis and provided over a set period of time that is usually less than a year.	Input method – revenue is recognized proportionally over the service based on service hours or number of hours worked. Over Time
Data Analytics
Shared Savings Analytics	We provide shared savings solutions that is derived from an evaluation of healthcare data, delivering insights to optimize outcomes, improve financial performance, and ensure compliance. These contracts are multiyear arrangements.	Shared savings recognized on delivery of the report of potential cost savings. Point in Time
Data Validation	We offer an add-on administrational service where clients can opt to have their data inputted to government websites to recover identified savings. The length of the service provided is based on the number of members to be processed.	Output method – revenue is recognized proportionally over the service based on number of members’ data processed for potential cost savings. Over Time
Subscription Software Access	We provide a stand ready solution that gives our clients access to an analytical tool that harmonizes third party, health plan, and clinical datasets, and applies analytic models to inform strategic product, pricing, and market decisions. These multi-year contracts allow the client to access the technology at any time to view the reports. The performance obligation falls under the series guidance.	Input method – revenue is recognized as the number of runs are completed. Over Time
Access to a pre-determined number of data analytic assessments per year	We offer an alternative subscription service to have a predetermined number of data analytic assessment runs per year over a long-term contract. The contract specifies how many data analytic runs the client can access. The performance obligation falls under the series guidance.	Input method – revenue is recognized as the number of runs are completed. Over Time

Performance Obligation	Performance Obligation Description	Measure of Progress
Supplemental Benefit Services
Supplemental Benefit Product Sales	This solution is provided on an annual contract and ships supplemental benefit products to client members. This is an end to end service starting with the order processing to shipment of the product.	Recognized upon shipment to members. Point in Time
Catalog Sales	We offer production and delivery of product formulary to client members.	Recognized upon shipment to members. Point in Time
Advisory Services
Consulting Services	We provide advisory services to the healthcare industry in various strategic and operational areas. Each individual engagement is a distinct service with a short duration and can be offered on a fixed fee or a time and materials basis.	Input method – revenue is recognized proportionally over the service based on hours. Input method – for fixed fee arrangements a percentage of completion measure is used. Over Time

Disaggregation of Revenue

The following tables present disaggregated revenue by reporting segment:

(in thousands)	For the Year Ended December 31, 2021
	Technology Enabled Solutions		Advisory Services		Total
Supplemental Benefit Services	$	160,021	$	—	$	160,021
Health Plan Management	93,150		—		93,150
Consulting Services	6,023		52,849		58,872
Software Services	13,766		128		13,894
Data Analytics	11,659		—		11,659
Total	$	284,619	$	52,977	$	337,596

(in thousands)	For the Year Ended December 31, 2020
	Technology Enabled Solutions		Advisory Services		Total
Supplemental Benefit Services	$	135,723	$	—	$	135,723
Health Plan Management	76,814		—		76,814
Consulting Services	4,754		41,578		46,332
Software Services	13,365		—		13,365
Data Analytics	10,680		—		10,680
Total	$	241,336	$	41,578	$	282,914

	Period from Inception to December 31, 2019 (Successor)
(in thousands)	Technology Enabled Solutions		Advisory Services		Total
Supplemental Benefit Services	$	29,262	$	—	$	29,262
Health Plan Management	25,571		—		25,571
Consulting Services	1,701		13,885		15,586
Software Services	5,384		—		5,384
Data Analytics	4,612		—		4,612
Total	$	66,530	$	13,885	$	80,415

	Period from January 1, 2019 to September 3, 2019 (Predecessor)
(in thousands)	Technology Enabled Solutions		Advisory Services		Total
Supplemental Benefit Services	$	48,293	$	—	$	48,293
Health Plan Management	45,245		—		45,245
Consulting Services	1,553		30,806		32,359
Software Services	6,366		—		6,366
Data Analytics	8,475		—		8,475
Total	$	109,932	$	30,806	$	140,738