SEGMENT DISCLOSURES (Tables)

12 Months Ended

Dec. 31, 2024

Summary of Revenue from External Customers

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2024, 2023 and 2022 was as follows (in thousands):


	Year Ended December 31,
	2024		2023		2022
United States	$	1,811,113	$	1,589,478	$	1,410,255
Canada	2,359		1,716		1,724
Total revenue	$	1,813,472	$	1,591,194	$	1,411,979

Summary of Segment Information

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, 2024, 2023 and 2022 are presented below (in thousands).


	For the Year Ended December 31, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Total
Revenue from external customers	$	1,362,539	$	401,048	$	49,885	$	1,813,472

Significant expenses:
Personnel costs	972,730		257,166		42,913		1,272,809
Facility costs	55,178		12,481		177		67,836
Other costs, gains, and losses, net (1)	185,091		58,476		(3,394)		240,173
Total segment expense	1,212,999		328,123		39,696		1,580,818
Segment income before income tax expenses	149,540		72,925		10,189		232,654

Corporate & other:
Unallocated corporate operating expenses							44,485
General & administrative expenses							108,753
Interest expense							34,374
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		National Practices		Total
Revenue from external customers	$	1,160,686	$	382,605	$	47,903	$	1,591,194

Significant expenses:
Personnel costs	793,791		242,340		40,949		1,077,080
Facility costs	44,444		12,196		250		56,890
Other costs, gains, and losses, net (1)	134,623		53,916		1,860		190,399
Total segment expense	972,858		308,452		43,059		1,324,369
Segment income before income tax expenses	187,828		74,153		4,844		266,825

Corporate & other:
Unallocated corporate operating expenses							39,344
General & administrative expenses							57,965
Interest expense							20,129
Other income, net							(16,916)
Consolidated income before income tax expenses							$	166,303


	For the Year Ended December 31, 2022
	Financial Services		Benefits and Insurance Services		National Practices		Total
Revenue from external customers	$	1,010,068	$	358,007	$	43,904	$	1,411,979

Significant expenses:
Personnel costs	688,555		225,871		36,832		951,258
Facility costs	42,617		12,831		250		55,698
Other costs, gains, and losses, net (1)	118,184		49,299		2,109		169,592
Total segment expense	849,356		288,001		39,191		1,176,548
Segment income before income tax expenses	160,712		70,006		4,713		235,431

Corporate & other:
Unallocated corporate operating expenses							8,986
General & administrative expenses							55,023
Interest expense							8,033
Other expense, net							21,914
Consolidated income before income tax expenses							$	141,475

(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.