Cross Country Healthcare (CCRN) 10-Q 6 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jul. 31, 2015
Document and Entity Information [Abstract]
Trading Symbol	CCRN
Entity Registrant Name	CROSS COUNTRY HEALTHCARE INC
Entity Central Index Key	1,141,103
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		32,238,700

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 8,679	$ 4,995
Accounts receivable, net of allowances of $2,990 in 2015 and $1,425 in 2014	120,621	113,129
Income taxes receivable	207	307
Prepaid expenses	6,697	6,073
Insurance recovery receivable	4,196	5,624
Other current assets	1,020	1,055
Total current assets	141,420	131,183
Property and equipment, net of accumulated depreciation of $38,642 in 2015 and $47,590 in 2014	11,197	12,133
Trade names, net	38,201	38,201
Goodwill	90,647	90,647
Other identifiable intangible assets, net of accumulated amortization of $36,174 in 2015 and $34,209 in 2014	31,858	33,823
Debt issuance costs, net	1,068	1,257
Other non-current assets	17,263	17,889
Total assets	331,654	325,133
Current liabilities:
Accounts payable and accrued expenses	26,301	27,314
Accrued compensation and benefits	34,251	28,731
Current portion of long-term debt and capital lease obligations	3,104	3,607
Sales tax payable	2,797	2,573
Deferred purchase price	2,207	0
Deferred tax liabilities	1,740	1,981
Other current liabilities	2,760	2,790
Total current liabilities	73,160	66,996
Long-term debt and capital lease obligations, less current portion	68,655	70,467
Non-current deferred tax liabilities	19,692	18,038
Long-term accrued claims	28,749	32,068
Long-term deferred purchase price	0	2,333
Other long-term liabilities	4,850	4,899
Total liabilities	$ 195,106	$ 194,801
Commitments and contingencies
Stockholders' equity:
Common stock	$ 3	$ 3
Additional paid-in capital	248,218	247,467
Accumulated other comprehensive loss	(1,136)	(1,118)
Accumulated deficit	(110,967)	(116,474)
Total Cross Country Healthcare stockholders' equity	136,118	129,878
Noncontrolling interest	430	454
Total stockholders' equity	136,548	130,332
Total liabilities and stockholders' equity	$ 331,654	$ 325,133

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 2,990	$ 1,425
Property and equipment, accumulated depreciation	38,642	47,590
Other intangible assets, accumulated depreciation	$ 36,174	$ 34,209

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Revenue from services	$ 192,617	$ 122,656	$ 378,581	$ 240,747
Operating expenses:
Direct operating expenses	144,254	90,220	283,181	177,861
Selling, general and administrative expenses	40,891	29,167	82,057	58,622
Bad debt expense	131	32	222	464
Depreciation	989	817	1,949	1,791
Amortization	983	784	1,965	1,569
Acquisition and integration costs	40	2,747	158	3,042
Restructuring costs	1,007	755	1,007	755
Total operating expenses	188,295	124,522	370,539	244,104
Income (loss) from operations	4,322	(1,866)	8,042	(3,357)
Other expenses (income):
Interest expense	1,772	289	3,509	544
Gain on derivative liability	(362)	0	(2,509)	0
Other expense, net	27	20	70	128
Income (loss) before income taxes	2,885	(2,175)	6,972	(4,029)
Income tax expense (benefit)	205	1,006	1,242	(65)
Consolidated net income (loss)	2,680	(3,181)	5,730	(3,964)
Less: Net income attributable to noncontrolling interest in subsidiary	107	0	223	0
Net income (loss) attributable to common shareholders	$ 2,573	$ (3,181)	$ 5,507	$ (3,964)
Net income (loss) per share attributable to common shareholders - Basic
Net (loss) income attributable to common shareholders (in usd per share)	$ 0.08	$ (0.10)	$ 0.18	$ (0.13)
Net income (loss) per share attributable to common shareholders - Diluted
Net (loss) income attributable to common shareholders (in usd per share)	$ 0.08	$ (0.10)	$ 0.13	$ (0.13)
Weighted average common shares outstanding:
Basic (shares)	31,398	31,151	31,346	31,125
Diluted (shares)	32,040	31,151	35,508	31,125

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ 2,680	$ (3,181)	$ 5,730	$ (3,964)
Other comprehensive income, before income tax:
Unrealized foreign currency translation (loss) gain	(32)	(3)	(18)	92
Other comprehensive income, before income taxes	(32)	(3)	(18)	92
Income tax expense related to items of other comprehensive income	0	0	0	162
Other comprehensive loss, net of tax	(32)	(3)	(18)	(70)
Comprehensive income (loss)	2,648	(3,184)	5,712	(4,034)
Less: Net income attributable to noncontrolling interest in subsidiary	107	0	223	0
Comprehensive income (loss) attributable to common shareholders	$ 2,541	$ (3,184)	$ 5,489	$ (4,034)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Statement of Cash Flows [Abstract]
Consolidated net income (loss)	$ 5,730	$ (3,964)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	3,914	3,360
Amortization of debt discount and debt issuance costs	936	109
Provision for allowances	642	464
Deferred income tax expense	1,412	1,558
Gain on derivative liability	(2,509)	0
Equity compensation	1,216	542
Other non-cash costs	19	99
Changes in operating assets and liabilities:
Accounts receivable	(8,134)	(9,198)
Prepaid expenses and other assets	1,458	61
Income taxes	(329)	(2,636)
Accounts payable and accrued expenses	1,190	4,820
Other liabilities	452	(746)
Net cash provided by (used in) operating activities	5,997	(5,531)
Cash flows from investing activities
Acquisition of assets of Medical Staffing Network, net of cash acquired	0	(45,359)
Purchases of property and equipment	(1,033)	(2,849)
Net cash used in investing activities	(1,033)	(48,208)
Cash flows from financing activities
Proceeds from borrowing on Second Lien Term Loan	0	28,875
Proceeds from borrowing on Convertible Note	0	24,063
Repurchase of stock for tax withholdings	(465)	(229)
Repayments on Senior Secured Asset-Based revolving credit facility	(34,800)	(27,700)
Borrowings under Senior Secured Asset-Based revolving credit facility	34,300	30,905
Repayments of capital lease obligations	(53)	(70)
Cash payment to noncontrolling shareholder	(247)	0
Debt issuance costs	0	(905)
Net cash (used in) provided by financing activities	(1,265)	54,939
Effect of exchange rate changes on cash	(15)	38
Change in cash and cash equivalents	3,684	1,238
Cash and cash equivalents at beginning of period	4,995	8,055
Cash and cash equivalents at end of period	$ 8,679	$ 9,293

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION The accompanying condensed consolidated financial statements include the accounts of Cross Country Healthcare, Inc. and its direct and indirect wholly-owned subsidiaries (collectively, the Company). The condensed consolidated financial statements include all assets, liabilities, revenue, and expenses of InteliStaf of Oklahoma, LLC, which is controlled by the Company but not wholly owned. The Company records the ownership interest of the noncontrolling shareholder as noncontrolling interest in subsidiary. All intercompany transactions and balances have been eliminated in consolidation. In the opinion of management, all entries necessary for a fair presentation of such unaudited condensed consolidated financial statements have been included. These entries consisted of all normal recurring items. Historically, Medical Doctor Associates (MDA) has had an agreement with Jamestown Indemnity, Ltd., a wholly-owned Cayman Island captive company (Jamestown), for Jamestown to indemnify MDA for its $0.5 million deductible on each professional liability claim. As of June 1, 2015 , MDA and Jamestown commuted the indemnity agreement and Jamestown is being voluntarily liquidated. As of June 1, 2015 , MDA self-insures the $0.5 million deductible on each such claim. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and notes required by U.S. generally accepted accounting principles (U.S. GAAP) for complete financial statements. These operating results are not necessarily indicative of the results that may be expected for the year ending December 31, 2015. These unaudited interim condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2014 included in the Company’s Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The December 31, 2014 condensed consolidated balance sheet included herein was derived from the December 31, 2014 audited consolidated balance sheet included in the Company’s Annual Report on Form 10-K. Certain prior year amounts have been reclassified to conform to the current period presentation. See Note 10 – Segment Data.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of consolidated financial statements, in conformity with U.S. GAAP, requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the valuation of accounts receivable, goodwill and intangible assets, other long-lived assets, share-based compensation, accruals for health, workers’ compensation and professional liability claims, valuation of deferred tax assets, derivative liability, legal contingencies, future contingent considerations, income taxes and sales and other non-income tax liabilities. Accrued insurance claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. Actual results could differ from those estimates. Property and Equipment During the six months ended June 30, 2015 , the Company wrote off approximately $9.1 million of fully depreciated property and equipment. Restructuring Costs During the six months ended June 30, 2015 , the Company incurred restructuring charges related to its cost optimization project. Restructuring costs totaled $1.0 million , including $0.6 million for exit costs related to lease consolidations and $0.4 million under the terms of the Company's ongoing benefit arrangement. The Company paid $0.1 million for exit liabilities and $0.2 million in post-employment benefits. As of June 30, 2015 , the balance in the accrued restructuring liability was $0.7 million , including $0.2 million of post-employment benefits and $0.5 million for exit liabilities. There were no restructuring liabilities included on the condensed consolidated balance sheets as of December 31, 2014. Recently Adopted Accounting Pronouncement In January 2014, the Company adopted ASU No. 2014-08 , Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 provides new criteria for reporting discontinued operations and specifically indicates a disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that will have a major effect on the Company’s operations and financial results. The new guidance also requires expanded disclosures for discontinued operations. The adoption of this guidance did not have an effect on the Company's condensed consolidated financial statements.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS Medical Staffing Network On June 30, 2014, the Company acquired substantially all of the assets and certain liabilities of Medical Staffing Network Healthcare, LLC (MSN) for an aggregate purchase price of $47.1 million , net of $1.0 million cash acquired. The Company paid $44.6 million , net of cash acquired, and an additional $2.5 million was deferred and is due to the seller 21 months from the acquisition date, less any COBRA expenses incurred by the Company on behalf of former MSN employees over that period. The Company has incurred $0.3 million in COBRA expenses since the MSN acquisition and has a remaining liability of $2.2 million in the line item deferred purchase price on its condensed consolidated balance sheet. The Company financed the purchase price using $55.0 million in new subordinated debt consisting of a $30.0 million , 5 -year term loan and $25.0 million of convertible notes having a 6 -year maturity and a conversion price of $7.10 . The Company also amended its loan agreement with Bank of America. N.A. to increase its borrowing capacity under its senior secured asset-based revolving credit facility from $65.0 million to $85.0 million . See Note 6 - Debt for further information. The acquisition has been accounted for in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 805, Business Combinations, using the acquisition method of accounting. The results of the acquisition's operations are included in the consolidated statements of operations from July 1, 2014. The acquisition results are substantially reported through the Company's Nurse and Allied Staffing business segment. As such, the associated goodwill related to the acquisition of MSN is fully allocated to Nurse and Allied Staffing. Results of Recent Acquisition The Company has been integrating the acquired businesses into its current operations, including the consolidation of branch and corporate offices and therefore, it is impracticable to separate their results from their respective dates of acquisition. Acquisition and integration costs as presented on the condensed consolidated statements of operations include exit costs associated with redundant facilities and ongoing post-employment employee termination costs. Reconciliations of the beginning and ending acquisition and integration liability balances are presented below: Three Months Ended Six Months Ended June 30, 2015 June 30, 2015 (amounts in thousands) Ongoing Benefit Costs Exit Costs Ongoing Benefit Costs Exit Costs Balance at beginning of period $ 303 $ 658 $ 944 $ 868 Charged to operations 36 4 70 88 Payments (199 ) (241 ) (874 ) (535 ) Balance at end of period $ 140 $ 421 $ 140 $ 421 The following unaudited pro forma financial information approximates the consolidated results of operations of the Company as if the MSN acquisition had occurred as of January 1, 2014, after giving effect to certain adjustments, including additional interest expense on the amount the Company borrowed on the date of the transaction, the amortization of acquired intangible assets, and the elimination of certain expenses that will not be recurring in post-acquisition periods, net of an estimated income tax impact. These adjustments include removing transaction-related expenses of approximately $6.2 million in 2014 related to the MSN acquisition. These results are not necessarily indicative of future results as they do not include incremental investments in support functions, elimination of costs for integration or operating synergies, estimates of the changes in the fair value of the embedded derivative in our Convertible Notes or an estimate of any impact on interest expense resulting from the operating cash flow of the acquired business, among other adjustments that could be made in the future but are not factually supportable on the date of the transaction. Six Months Ended June 30, 2014 (unaudited, amounts in thousands) Revenue from services $ 362,818 Net loss $ (1,978 ) Net loss per share attributable to common shareholders - Basic $ (0.06 ) Net loss per share attributable to common shareholders - Diluted $ (0.06 )

COMPREHENSIVE INCOME (LOSS)

COMPREHENSIVE INCOME (LOSS)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
COMPREHENSIVE INCOME (LOSS)	COMPREHENSIVE INCOME (LOSS) Total comprehensive income (loss) includes net income or loss and foreign currency translation adjustments, net of any related deferred taxes. Certain of the Company’s foreign subsidiaries use their respective local currency as their functional currency. In accordance with the Foreign Currency Matters Topic of the FASB ASC, assets and liabilities of these operations are translated at the exchange rates in effect on the balance sheet date. Income statement items are translated at the average exchange rates for the period. The cumulative impact of currency fluctuations related to the balance sheet translation is included in accumulated other comprehensive loss in the accompanying condensed consolidated balance sheets and was approximately $1.1 million at both June 30, 2015 and December 31, 2014 . There was no income tax impact related to foreign currency translation adjustments for the three and six months ended June 30, 2015 and the three months ended June 30, 2014 . During the six months ended June 30, 2014 , the Company's condensed consolidated statements of other comprehensive income (loss) included income tax expense of $0.2 million related to foreign currency translation adjustments.

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE In accordance with the requirements of the Earnings Per Share Topic of the FASB ASC, basic earnings per share is computed by dividing net income available to common shareholders (numerator) by the weighted average number of vested unrestricted common shares outstanding during the period (denominator). Diluted earnings per share gives effect to all dilutive potential common shares outstanding during the period including stock appreciation rights and options and unvested restricted stock, as calculated utilizing the treasury stock method, and Convertible Notes using the if-converted method. The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (amounts in thousands, except per share data) Numerator: Net income (loss) attributable to common shareholders $ 2,573 $ (3,181 ) $ 5,507 $ (3,964 ) Interest on Convertible Notes — — 1,667 — Gain on derivative liability — — (2,509 ) — Net income (loss) attributable to common shareholders $ 2,573 $ (3,181 ) $ 4,665 $ (3,964 ) Denominator: Basic weighted average common shares 31,398 31,151 31,346 31,125 Effective of dilutive shares: Share-based awards 642 — 641 — Convertible Notes — — 3,521 — Diluted weighted average common shares outstanding 32,040 31,151 35,508 31,125 Net income (loss) per share attributable to common shareholders - Basic $ 0.08 $ (0.10 ) $ 0.18 $ (0.13 ) Net income (loss) per share attributable to common shareholders - Diluted $ 0.08 $ (0.10 ) $ 0.13 $ (0.13 ) For the periods presented, no tax benefits have been assumed in the weighted average share calculation due to a full valuation allowance on the Company's deferred tax assets. The following table represents the securities that could potentially dilute net income per share attributable to common shareholders in the future that were not included in the computation of diluted net income per share attributable to common shareholders because to do so would have been anti-dilutive for the periods presented: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 Convertible Notes and share-based awards 3,725,326 4,764,548 174,485 4,542,869

DEBT

DEBT	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
DEBT	DEBT At June 30, 2015 and December 31, 2014 , long-term debt consists of the following: June 30, December 31, 2015 2014 (amounts in thousands) Senior Secured Asset-Based, interest 1.75% and 2.61% at June 30, 2015 and December 31, 2014, respectively $ 3,000 $ 3,500 Second Lien Term Loan, net of unamortized discount of $900 and $1,011 at June 30, 2015 and December 31, 2014, respectively, interest 7.50% at June 30, 2015 and December 31, 2014 29,100 28,989 Convertible Notes, net of unamortized discount of $6,417 and $7,053 at June 30, 2015 and December 31, 2014, respectively, fixed rate interest of 8.00% 18,583 17,947 Convertible Notes derivative liability 20,927 23,436 Capital lease obligations 149 202 Total debt 71,759 74,074 Less: Current portion (3,104 ) (3,607 ) Long-term debt $ 68,655 $ 70,467 Senior Credit Facility On June 30, 2014, the Company and certain of its subsidiaries, as borrowers, entered into a third amendment (the Amendment) to the Company’s First Lien Loan Agreement with Bank of America, N.A., as agent, in order to, among other things, increase the Company’s borrowing capacity under the First Lien Loan Agreement and to consent to the consummation of the MSN acquisition and the incurrence by the Company of the indebtedness contemplated pursuant to the Second Lien Term Loan Agreement and the Note Purchase Agreement. The Amendment provided for, among other things, increasing the revolving credit facility under the First Lien Loan Agreement from $65.0 million to $85.0 million and increasing the letter of credit subline under the First Lien Loan Agreement from $20.0 million to $35.0 million . In addition, the termination date of the revolving credit facility under the First Lien Loan Agreement has been extended to June 30, 2017. The Company used the increased availability under the letter of credit subline to collateralize certain insurance obligations related to the MSN acquisition. The revolving credit facility and letter of credit subline will be used to provide ongoing working capital and for other general corporate purposes of the Company and its subsidiaries. As of the June 30, 2014 amendment, the First Lien Loan Agreement provides for: a three -year senior secured asset-based revolving credit facility in the aggregate principal amount of up to $85.0 million , which includes a subfacility for swingline loans up to an amount equal to 10% of the aggregate Revolver Commitments, as defined in the agreement, and a $35.0 million subfacility for standby letters of credit. Swingline loans and letters of credit issued under the First Lien Loan Agreement reduce available revolving credit commitments on a dollar-for-dollar basis. Pursuant to the First Lien Loan Agreement, the aggregate amount of advances under the revolving credit facility (Borrowing Base) cannot exceed the lesser of (a) (i) $85.0 million , or (ii) 85% of eligible billed accounts receivable as defined in the First Lien Loan Agreement; plus (b) the lesser of (i) 85% of eligible unbilled accounts receivable and (ii) $18.0 million ; minus (c) reserves as defined by the First Lien Loan Agreement, which include one week’s worth of W-2 payroll of field employees and fees payable to independent contractors. The revolving credit facility can be used to provide ongoing working capital and for other general corporate purposes of the Company and its subsidiaries. As of June 30, 2015 , the interest rate spreads and fees under the First Lien Loan Agreement are based on LIBOR plus 1.50% or Base Rate plus 0.50% . The LIBOR and Base Rate margins are subject to performance pricing adjustments, pursuant to a pricing matrix based on the Company’s excess availability under the revolving credit facility, and could increase by 200 basis points if an event of default exists. The Company is required to pay a monthly commitment fee on the average daily unused portion of the revolving loan facility, which, as of June 30, 2015 , was 0.375% . The First Lien Loan Agreement contains customary representations, warranties, and affirmative covenants. The First Lien Loan Agreement also contains customary negative covenants, including covenants with respect to, among other things: (i) indebtedness, (ii) liens, (iii) investments, (iv) significant corporate changes, including mergers and acquisitions, (v) dispositions, (vi) dividend, distributions and other restricted payments, (vii) transactions with affiliates and (viii) restrictive agreements. In addition, if the Company’s availability under the revolving credit facility is less than the greater of (i) 12.5% of the Loan Cap, as defined, and (ii) $8.3 million , or availability is less than $4.0 million , the Company is required to meet a minimum fixed charge coverage ratio of 1.0 , as defined in the First Lien Loan Agreement. The First Lien Loan Agreement also contains customary events of default, such as payment defaults, cross-defaults to other material indebtedness, bankruptcy and insolvency, the occurrence of a defined change in control and the failure to observe covenants or conditions under the credit facility documents. The Company’s obligations under the First Lien Loan Agreement are guaranteed by all material domestic subsidiaries of the Company that are not co-borrowers (Subsidiary Guarantors). As collateral security for their obligations under the First Lien Loan Agreement and guarantees thereof, the Company and the Subsidiary Guarantors have granted to Bank of America, N.A. a security interest in substantially all of their tangible and intangible assets. As of June 30, 2015 , the Gross Availability, as defined in the First Lien Loan Agreement, was approximately $72.5 million based on the Company's accounts receivable balance as of May 31 2015. The Company had $23.5 million letters of credit outstanding and $3.0 million drawn under its revolving credit facility, leaving $46.0 million available as of June 30, 2015 . The letters of credit relate to the Company’s workers’ compensation and professional liability insurance policies. Second Lien Term Loan The Second Lien Term Loan Agreement provides for a five -year senior secured term loan facility in an aggregate principal amount of $30.0 million (the loans thereunder, the Second Lien Term Loan). After deducting a debt discount of $1.1 million , the net proceeds of $28.9 million from the Second Lien Term Loan facility were used by the Company to pay a portion of the consideration for the MSN Acquisition and related fees and expenses. In connection with the financing, the Company incurred $0.4 million of debt issuance costs. Amounts borrowed under the Second Lien Term Loan facility that are repaid or prepaid may not be re-borrowed. As of June 30, 2015, the Second Lien Term Loan bore interest at a rate equal to adjusted LIBOR (defined as the 3-month London interbank offered rate for U.S. dollars, adjusted for customary Eurodollar reserve requirements, if any, and subject to a floor of 1.00% ) plus 6.50% . The interest rate is subject to an increase by 200 basis points if an event of default exists under the Second Lien Term Loan Agreement. On July 22, 2015, the Company entered into an amendment to its Second Lien Term Loan. Under the terms of the amendment, the interest rate on the Second Lien Term Loan was modified at no cost from LIBOR ( 1% floor) plus 6.50% to LIBOR ( 1% floor) plus a rate based on the Company's total net leverage ratio, as defined in the Second Lien Term Loan Agreement. See Note 15 - Subsequent Events. The Company may, at its option at any time, prepay the Second Lien Term Loan in whole or in part at the redemption prices set forth therein, which range from 103% of the principal amount thereof for prepayments during the period July 1, 2015 through June 30, 2016, 102% of the principal amount thereof for prepayments during the period July 1, 2016 through June 30, 2017, and 100% of the principal amount thereof for prepayments after such date. Subject to certain exceptions, the Second Lien Term Loan is required to be prepaid with: (a) 50% of excess cash flow (as defined in the Second Lien Term Loan Agreement) above $5.0 million for each fiscal year of the Company (commencing with the fiscal year ending December 31, 2015), provided that voluntary prepayments of the Second Lien Term Loan made during such fiscal year will reduce the amount of excess cash flow prepayments required for such fiscal year on a dollar-for-dollar basis; (b) 100% of the net cash proceeds of all asset sales or other dispositions of property by the Company and its subsidiaries, as set forth in the agreement, in excess of a defined threshold and subject to the right of the Company to reinvest such proceeds within 12 months; (c) 100% of the net cash proceeds of issuances of debt offerings of the Company and its subsidiaries (except the net cash proceeds of any permitted debt); and (d) 50% of the net cash proceeds of equity offerings of the Company. The Second Lien Term Loan Agreement contains customary representations, warranties, and affirmative covenants. Among other things, the agreement also includes a financial covenant limiting the Company’s maximum “debt” to “EBITDA” (each, as defined therein) ratio to no greater than 4.50 :1.00, subject to customary equity cure rights. As of June 30, 2015 , the Company was in compliance with the financial covenants and other covenants contained in the agreement. The "debt" to "EBITDA" ratio was 1.92 :1.00 as of June 30, 2015 . The agreement also contains customary negative covenants; including covenants with respect to, among other things, (i) indebtedness, (ii) liens, (iii) investments, (iv) fundamental corporate changes, (v) dispositions, (vi) dividends, distributions and other restricted payments, (vii) transactions with affiliates and (viii) restrictive agreements. The agreement contains customary events of default, such as payment defaults, cross-defaults to other material indebtedness, bankruptcy and insolvency, the occurrence of a defined change in control and the failure to observe covenants or conditions under the Second Lien Term Loan Facility documents. The Company’s obligations under the Second Lien Term Loan Agreement are guaranteed by all material domestic subsidiaries of the Company (Subsidiary Guarantors). As collateral security for their obligations under the Second Lien Term Loan Agreement and guarantees thereof, the Company and the Subsidiary Guarantors have granted a second-priority security interest in substantially all their tangible and intangible assets. Convertible Notes On June 30, 2014, the Company and certain of its domestic subsidiaries entered into a Convertible Note Purchase Agreement (the Note Purchase Agreement), with certain note holders (collectively, the Noteholders). Pursuant to the Note Purchase Agreement, the Company sold to the Noteholders an aggregate of $25.0 million of convertible senior notes (the Convertible Notes). After deducting a debt discount of $0.9 million , the net proceeds of $24.1 million were used by the Company for the MSN Acquisition and related fees and expenses. In connection with the financing, the Company incurred $0.3 million of debt issuance costs. As a result of the conversion and redemption features, the Company recorded $6.8 million as additional discount for the fair value of these features. The Convertible Notes are convertible at the option of the holders thereof at any time into shares of the Company’s common stock, par value $0.0001 per share (Common Stock), at an initial conversion price of $7.10 per share, or 3,521,126 shares of Common Stock. After three years from the issuance date, the Company has the right to force a conversion of the Convertible Notes if the volume-weighted average price (VWAP) per share of its Common Stock exceeds 125% of the then conversion price for 20 days of a 30 day trading period. The conversion price is subject to adjustment pursuant to customary weighted average anti-dilution provisions including adjustments for the following: Common Stock dividends or distributions; issuance of any rights, warrants of options to acquire Common Stock; distributions of property; tender offer or exchange offer payments; cash dividends; or certain issuances of Common Stock at less than the conversion price. Upon conversion of the Convertible Notes, the Company will exchange, for the applicable conversion amount thereof a number of shares of Common Stock, with no maximum, on amount, equal to the amount determined by dividing (i) such conversion amount by (ii) the conversion price in effect at the time of conversion. No fractional shares of Common Stock will be issued upon conversion of the Conversion Notes. In lieu of fractional shares, the Company shall pay cash in respect of each fractional share equal to such fractional amount multiplied by the 30-day VWAP as of the closing of business on the Business Day immediately preceding the conversion date as well as any unpaid accrued interest. The Convertible Notes bear interest at a rate of 8.00% per annum, payable in quarterly cash installments; provided, however, that, at the Company’s option, up to 4.00% of the interest payable may be “paid-in-kind” through a quarterly addition of such “paid-in-kind” interest amount to the principal amount of the Convertible Notes. The Convertible Notes will mature on June 30, 2020, unless earlier repurchased, redeemed or converted. Subject to certain exceptions, the Company is not permitted to redeem the Convertible Notes until June 30, 2017. If the Company redeems the Convertible Notes on or after June 30, 2017, the Company is required to pay a premium of 15% of the amount of principal of the Convertible Notes redeemed. If the Convertible Notes are redeemed prior to June 30, 2017, pursuant to a Prohibited Transaction, as defined by the agreement, the Company is required to pay a premium equal to the greater of (i) the sum of (a) the amount of principal of the Convertible Notes redeemed, plus (b) the accrued but unpaid interests on the principal amount so redeemed to the date of the redemption, plus (c) a “make whole” amount (described below) and (ii) the sum of (x) the average 30-day VWAP per share of Common Stock multiplied by the number of shares of Common Stock that the redeemed Convertible Notes are then convertible into, with no maximum, and (y) the accrued but unpaid interest on the Convertible Notes. The “make whole” amount is equal to the excess, if any, of (1) the present value at the date of redemption of (A) 115% of the principal amount of the Convertible Notes redeemed, plus (B) all remaining scheduled interest due on the principal amount of the notes being redeemed through June 30, 2017 computed using a discount rate equal to the Treasury rate as of the date of redemption plus 50 basis points over (2) the outstanding principal amount of the Convertible Notes then redeemed. The Company granted the Noteholders preemptive rights with respect to future equity issuances by the Company, subject to customary exceptions. In connection with the placement of the Convertible Notes, on June 30, 2014, the Company entered into a registration rights agreement (the Registration Rights Agreement) with the Noteholders, which sets forth the rights of the Noteholders to have the shares of Common Stock issuable upon conversion of the Convertible Notes registered with the Securities and Exchange Commission (the SEC) for public resale under the Securities Act of 1933, as amended. Pursuant to the Registration Rights Agreement, the Company was required to file a registration statement with the SEC (the Initial Registration Statement) registering the shares of Common Stock issuable upon conversion of the Convertible Notes. The Initial Registration Statement was filed with the SEC and became effective in the fourth quarter of 2014. In addition, the agreement gives the Noteholders the ability to exercise certain piggyback registration rights in connection with registered offerings by the Company.

CONVERTIBLE NOTES DERIVATIVE LI

CONVERTIBLE NOTES DERIVATIVE LIABILITY	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
CONVERTIBLE NOTES DERIVATIVE LIABILITY	CONVERTIBLE NOTES DERIVATIVE LIABILITY Derivative financial instruments, as defined in ASC 815, Accounting for Derivative Financial Instruments and Hedging Activities , consist of financial instruments or other contracts that contain a notional amount and one or more underlyings (e.g. interest rate, security price or other variable), require no initial net investment and permit net settlement. Derivative financial instruments may be free-standing or embedded in other financial instruments. Further, derivative financial instruments are initially, and subsequently, measured at fair value and recorded as liabilities or, in rare instances, assets. The Company does not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, the Company issued Convertible Notes with features that are either (i) not afforded equity classification, (ii) embody risks not clearly and closely related to host contracts, or (iii) may be net-cash settled by the counterparty. As required by ASC 815, in certain instances, these instruments are required to be carried as derivative liabilities, at fair value, in the financial statements. The Convertible Notes issued in conjunction with the MSN acquisition are subject to anti-dilution adjustments that allow for the reduction in the Conversion Price, as defined in the agreement, in the event the Company subsequently issues equity securities including Common Stock or any security convertible or exchangeable for shares of Common Stock for a price less than the current conversion price. In addition, the Convertible Notes allow the issuer to exercise optional redemption features and the holder to exercise an offer to purchase feature, under certain conditions. The Company accounted for the conversion option in accordance with ASC 815. Since this conversion feature is not considered to be solely indexed to the Company’s own stock the derivative was recorded as a liability. The Company’s Convertible Notes derivative liability is measured at fair value using a trinomial lattice model. The optional redemption features, along with the offer to purchase features are incorporated into the valuation model. Inputs into the model require estimates, including such items as estimated volatility of the Company's stock, estimated credit risk of the Company, estimated probabilities of change of control and issuance of additional financing, risk-free interest rate, and the estimated life of the financial instruments being fair valued. In addition, since the conversion price contains an anti-dilution adjustment, the probability that the Conversion Price of the Notes would decrease as the share price decreased is incorporated into the valuation calculation. The inputs into the valuation model are as follows: June 30, 2015 Closing share price $12.68 Conversion price $7.10 Risk-free rate 1.79% Expected volatility 40% Dividend yield —% Expected life 5.00 The fair value of this derivative liability is primarily determined by fluctuations in our stock price. As of June 30, 2015 , a $1 increase or decrease in our stock price would result in a corresponding increase or decrease of approximately $3.2 million in the fair value of the derivative liability, and a 1% increase or decrease in interest rates would result in a corresponding increase or decrease of approximately $0.9 million in the fair value of the derivative liability. These fluctuations result in a current period gain or loss that is presented on the condensed consolidated statements of operations as (gain) loss on derivative liability.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The Fair Value Measurements and Disclosures Topic of the FASB ASC defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Fair Value Measurements and Disclosures Topic also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 —Quoted prices in active markets for identical assets or liabilities. Level 2 —Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 —Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Items Measured at Fair Value on a Recurring Basis At June 30, 2015 and December 31, 2014 , the Company’s financial assets/liabilities required to be measured on a recurring basis were its deferred compensation liability included in other long-term liabilities and Convertible Notes derivative liability, included in long-term debt and capital lease obligations on the condensed consolidated balance sheets. Deferred compensation —The Company utilizes Level 1 inputs to value its deferred compensation liability. The Company’s deferred compensation liability is measured using publicly available indices that define the liability amounts, as per the plan documents. Convertible Notes derivative liability —The Company utilizes Level 3 inputs to value its Convertible Notes derivative liability. See Note 7 - Convertible Notes Derivative Liability. The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis as of June 30, 2015 and December 31, 2014 : Fair Value Measurements June 30, 2015 December 31, 2014 Financial Liabilities: (amounts in thousands) (Level 1) Deferred compensation $ 1,521 $ 1,510 (Level 3) Convertible Notes derivative liability $ 20,927 $ 23,436 The table which follows reconciles the opening balances to the closing balances for fair value measurements categorized within Level 3 of the fair value hierarchy: Three Months Ended Six Months Ended June 30, 2015 June 30, 2015 (amounts in thousands) Beginning Balance $ 21,289 $ 23,436 Purchases / Sales — — Settlements — — Valuation adjustment (a) (362 ) (2,509 ) Ending Balance $ 20,927 $ 20,927 _______________ (a) Gain on the valuation of the derivative liability for the three and six months ended June 30, 2015 was $0.4 million and $2.5 million , respectively, and is included as a line item as part of other expenses (income) on the condensed consolidated statements of operations. See Note 7 - Convertible Notes Derivative Liability for further information. Items Measured at Fair Value on a Non-Recurring Basis Goodwill, trade names, and other identifiable intangible assets are reviewed for impairment annually, and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If the testing performed indicates that impairment has occurred, the Company records a non-cash impairment charge for the difference between the carrying amount of the goodwill or other intangible assets and the implied fair value of the goodwill or other intangible assets in the period the determination is made. As of October 1, 2014, in conjunction with the annual testing of indefinite-lived intangible assets not subject to amortization, the Company recorded a pretax non-cash impairment charge of approximately $10.0 million related to its Medical Doctor Associates (MDA) trade names. The Company reduced its long-term revenue forecast for these businesses as part of its forecasting process in the fourth quarter and as a result, the calculation of estimated fair value was less than the carrying amount of the trade names, resulting in an impairment charge. The table below presents the fair value of the MDA trade names as of December 31, 2014 . Fair Value Measurements December 31, 2014 (amounts in thousands) (Level 3) MDA Trade names $ 17,699 Other Fair Value Disclosures Financial instruments not measured or recorded at fair value in the accompanying condensed consolidated balance sheets consist of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses and short and long-term debt. The estimated fair value of accounts receivable, accounts payable and accrued expenses approximate their carrying amount due to the short-term nature of these instruments. The estimated fair value of the Company's debt was calculated using discounted cash flow analysis and appropriate valuation methodologies using Level 2 inputs from available market information. The following table represents the carrying amounts and estimated fair value of the Company’s significant financial instruments that were not measured at fair value: June 30, 2015 December 31, 2014 Carrying Fair Carrying Fair Financial Liabilities: (amounts in thousands) (Level 2) Second Lien Term Loan, net (a) $ 29,100 $ 32,100 $ 28,989 $ 29,900 Convertible Notes, net (a) $ 18,583 $ 23,000 $ 17,947 $ 19,200 Senior Secured Asset-Based Loan (b) $ 3,000 $ 3,000 $ 3,500 $ 3,500 _______________ (a) The Second Lien Term Loan and Convertible Notes are reported at their carrying value in the accompanying condensed consolidated balance sheets. The Company determined their fair value, as presented in the table using an income approach, utilizing a discounted cash flow analysis based on current market interest rates for debt issuances with similar remaining years to maturity, adjusted for credit risk. (b) Carrying value of the Senior Secured Asset-Based Loan approximates estimated fair value based on the short-term nature and the pricing at varying interest rates. Concentration of Risk The Company has invested its excess cash in highly-rated overnight funds and other highly-rated liquid accounts. The Company has been exposed to credit risk associated with these investments. The Company minimizes its credit risk relating to these positions by monitoring the financial condition of the financial institutions involved and by primarily conducting business with large, well established financial institutions and diversifying its counterparties. The Company generally does not require collateral and mitigates its credit risk by performing credit evaluations and monitoring at-risk accounts. The allowance for doubtful accounts represents the Company’s estimate of uncollectible receivables based on a review of specific accounts and the Company’s historical collection experience. The Company writes off specific accounts based on an ongoing review of collectability as well as past experience with the customer. The Company’s contract terms typically require payment between 15 to 60 days from the date services are provided and are considered past due based on the particular negotiated contract terms. Overall, based on the large number of customers in differing geographic areas, primarily throughout the United States and its territories, the Company believes the concentration of credit risk is limited.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Stock Repurchase Program During both the six months ended June 30, 2015 and 2014 , the Company did not repurchase any shares of its Common Stock under its February 2008 Board authorization. As of June 30, 2015 , the Company may purchase up to an additional 942,443 shares of Common Stock under the February 2008 Board authorization, subject to certain conditions in the Company's First Lien Loan Agreement and Second Lien Term Loan Agreement. Subject to certain conditions as described in its First Lien Loan Agreement entered into on January 9, 2013, the Company may repurchase up to an aggregate amount of $5.0 million of its Equity Interests. At June 30, 2015 , the Company had 31,530,985 shares of Common Stock outstanding. Share-Based Payments During the six months ended June 30, 2015 , 220,160 of restricted stock awards and 163,340 of performance stock awards were granted under the 2014 Omnibus Incentive Plan to the Company's non-employee Directors and management team. In 2015, the Company changed the timing of its annual grants to management from June to March. Pursuant to the 2014 Omnibus Plan the number of target shares that are issued for performance-based stock awards are determined based on the level of attainment of the targets. If the minimum level of performance is attained for the 2015 awards, restricted stock will be issued with a vesting date of December 31, 2017, subject to the employee’s continuing employment. During the first quarter of 2015, the Company's Compensation Committee of the Board of Directors approved a 41.4% level of attainment for the 2014 performance-based share awards, resulting in the issuance of 86,661 shares of restricted stock that will vest on December 31, 2016. The following table summarizes restricted stock awards and performance stock awards activity for the six months ended June 30, 2015 : Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2015 659,650 $ 5.72 218,175 $ 5.82 Granted 220,160 $ 11.52 163,340 $ 11.86 Vested (224,746 ) $ 5.65 — $ — Forfeited (29,576 ) $ 5.90 (135,373 ) $ 5.90 Unvested restricted stock awards, June 30, 2015 625,488 $ 7.78 246,142 $ 9.78 During the three and six months ended June 30, 2015 , $0.8 million and $1.2 million , respectively, was included in selling, general and administrative expenses related to share-based payments, and a net of 165,842 and 180,301 shares, respectively, of Common Stock were issued upon the vesting of restricted stock. During the three and six months ended June 30, 2014 , $0.1 million and $0.5 million , respectively, was included in selling, general and administrative expenses related to share-based payments.

SEGMENT DATA

SEGMENT DATA	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
SEGMENT DATA	SEGMENT DATA In accordance with the Segment Reporting Topic of the FASB ASC, the Company reports three business segments – Nurse and Allied Staffing, Physician Staffing, and Other Human Capital Management Services. The Company manages and segments its business based on the services it offers to its customers as described below: ● Nurse and Allied Staffing – Nurse and Allied Staffing provides traditional staffing, including temporary and permanent placement of travel nurses and allied professionals and branch-based local nurses and allied staffing. Its clients include: public and private acute-care and non-acute care hospitals, government facilities, schools, outpatient clinics, ambulatory care facilities, retailers, and many other healthcare providers throughout the U.S. ● Physician Staffing – Physician Staffing provides physicians in many specialties, certified registered nurse anesthetists (CRNAs), nurse practitioners (NPs), and physician assistants (PAs) under the Company's MDA and Saber-Salisbury brands as independent contractors on temporary assignments throughout the U.S. at various healthcare facilities, such as acute and non-acute care facilities, medical group practices, government facilities, and managed care organizations. ● Other Human Capital Management Services – Other Human Capital Management Services provides education and training programs to the healthcare industry and retained and contingent search services for physicians and healthcare executives within the U.S. See Note 15 - Subsequent Events. The Company’s management evaluates performance of each segment primarily based on revenue and contribution income. The Company’s management does not evaluate, manage or measure performance of segments using asset information; accordingly, total asset information by segment is not prepared or disclosed. The information in the following table is derived from the segments’ internal financial information as used for corporate management purposes. Certain corporate expenses are not allocated to and/or among the operating segments. Information on operating segments and a reconciliation to income (loss) from operations for the periods indicated are as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (amounts in thousands) Revenues: Nurse and Allied Staffing (a) $ 152,677 $ 83,233 $ 301,789 $ 163,963 Physician Staffing (a) 29,794 30,232 57,141 58,831 Other Human Capital Management Services (c) 10,146 9,191 19,651 17,953 $ 192,617 $ 122,656 $ 378,581 $ 240,747 Contribution income: (b) Nurse and Allied Staffing (a) $ 12,515 $ 6,708 $ 23,117 $ 12,697 Physician Staffing (a) 2,228 1,818 4,344 2,549 Other Human Capital Management Services (c) 747 (232 ) 1,349 (66 ) 15,490 8,294 28,810 15,180 Unallocated corporate overhead 8,149 5,057 15,689 11,380 Depreciation 989 817 1,949 1,791 Amortization 983 784 1,965 1,569 Acquisition and integration costs 40 2,747 158 3,042 Restructuring costs 1,007 755 1,007 755 Income (loss) from operations $ 4,322 $ (1,866 ) $ 8,042 $ (3,357 ) _______________ (a) Effective January 1, 2015, the portion of MDA's allied health staffing business with attributes similar to the Nurse and Allied Staffing business is reported in the Nurse and Allied Staffing segment. For the three and six months ended June 30, 2014 , revenue of $0.6 million and $1.2 million , respectively, and contribution income of $0.1 million for each period have been reclassified to conform to the current period presentation. (b) The Company defines contribution income as income or loss from operations before depreciation, amortization, acquisition and integration costs, restructuring costs, impairment charges and corporate expenses not specifically identified to a reporting segment. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with ASC 280, Segment Reporting Topic of the FASB ASC. (c) On July 27, 2015, the Company entered into an agreement to sell the education and training business of the Other Human Capital Management Services segment. See Note 15 - Subsequent Events for further information.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments The Company has entered into non-cancelable operating lease agreements for the rental of office space and equipment. Certain of these leases include options to renew as well as rent escalation clauses and in certain cases, incentives from the landlord for rent-free months and allowances for tenant improvements. Legal Contingencies The Company is subject to legal proceedings and claims that arise in the ordinary course of its business. The Company does not believe the outcome of these matters will have a material adverse effect on the Company's business, financial condition, results of operations or cash flows. Sales and Other State Non-income Tax Liabilities The Company's sales and other state non-income tax filings are subject to routine audits by authorities in the jurisdictions where it conducts business in the United States which may result in assessments of additional taxes. The Company accrues sales and other non-income tax liabilities based on the Company's best estimate of its probable liability utilizing currently available information and interpretation of relevant tax regulations. Given the nature of the Company's business, significant subjectivity exists as to both whether sales and other state non-income taxes can be assessed on its activity and how the sales tax will ultimately be measured by the relevant jurisdictions. The Company makes a determination for each reporting period whether the estimates for sales and other non-income taxes in certain states should be revised. The expense is included in selling, general and administrative expenses on its condensed consolidated statements of operations and the liability is reflected in sales tax payable as of December 31, 2014 and June 30, 2015 , on its condensed consolidated balance sheets.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the periods ended June 30, 2015 and 2014 , the Company has calculated its effective tax rate based on year-to-date results (under ASC 740-270-30-18) as opposed to estimating its annual effective tax rate. The Company’s effective tax rate for the three and six months ended June 30, 2015 was 7.1% and 17.8% , respectively, including the impact of discrete items. Excluding discrete items, the Company’s effective tax rate for the three and six months ended June 30, 2015 was 23.0% and 20.0% , respectively. The effective tax rates are different than the statutory rates primarily due to the impact from amortization of indefinite-lived intangible assets for tax purposes, the partial non-deductibility of certain per diem expenses and international and state minimum taxes, which are partly offset by the reduction in unrecognized tax benefits due to the settlement of certain state examinations. The Company records valuation allowances to reduce deferred tax assets when it is more likely than not that a tax benefit will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment, including the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. Due to the historical losses from the Company's operations, it has recorded a full valuation allowance on its deferred tax assets. In the first quarter of 2014 , the Company recorded a non-cash adjustment of $1.7 million primarily related to an overstatement of the valuation allowance established as of December 31, 2013 . As of June 30, 2015 , the Company had approximately $3.7 million of unrecognized tax benefits included in other current liabilities and other long-term liabilities ( $3.5 million , net of deferred taxes, which would affect the effective tax rate if recognized). During the six months ended June 30, 2015 , the Company had gross increases of $0.4 million to its current year unrecognized tax benefits related to federal and state tax issues and had gross decreases of $0.5 million to its current year unrecognized tax benefits related to settlements. The tax years of 2004, 2005, 2008, and 2010 through 2013 remain open to examination by certain taxing jurisdictions to which the Company is subject to tax, other than certain states in which the statute of limitations has been extended.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS The Company provides services to hospitals which are affiliated with certain members of the Company’s Board of Directors. Management believes services with related parties were conducted on terms equivalent to those prevailing in an arm's-length transaction. Revenue related to these transactions was $2.6 million and $6.2 million for the three and six months ended June 30, 2015 , respectively. Revenue related to these transactions was $3.2 million and $5.5 million for the three and six months ended June 30, 2014 , respectively. Accounts receivable due from these hospitals at June 30, 2015 and December 31, 2014 were approximately $1.2 million and $2.0 million , respectively. In connection with the acquisition of MSN, the Company acquired a 68% ownership interest in InteliStaf of Oklahoma, LLC, a joint venture between the Company and a hospital system. The Company provides staffing services to the hospital system. Revenue related to these services was $2.2 million and $4.3 million for the three and six months ended June 30, 2015 , respectively. At June 30, 2015 and December 31, 2014 , the Company had a receivable balance of $0.2 million and $0.9 million , respectively, and a payable balance of $0.1 million at the end of each period, relating to these staffing services.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS In April 2015, the FASB issued ASU 2015-05, Intangibles - Goodwill and Other -Internal-Use Software (Subtopic 350-40), Customers Accounting for Fees Paid in a Cloud Computing Arrangement , to help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement. The amendments provide guidance to customers about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license element, then the customer should account for the software license element arrangement consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the customer should account for the arrangement as a service contract. The amendments are effective for the Company for annual and interim periods beginning after December 15, 2015. A Company can elect prospective or retrospective adoption and early adoption is permitted. The Company expects to adopt this standard in its first quarter of 2016. The Company is currently evaluating the potential impact of the new guidance. In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs . This guidance requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability. This guidance is effective for the Company for fiscal years and interim periods beginning after December 15, 2015, and requires retrospective application. The Company expects to adopt this guidance when effective, and does not expect this guidance to have a significant impact on its financial statements, although it will change the financial statement classification of its debt issuance costs. As of June 30, 2015 and December 31, 2014, the Company had $1.1 million and $1.3 million of net debt issuance costs included on its condensed consolidated balance sheets. Under the new guidance, the net debt issuance costs would offset the carrying amount of the respective debt on the condensed consolidated balance sheets. In May 2014, the FASB and the International Accounting Standards Board (IASB) jointly issued ASU No. 2014-9, Revenue from Contracts with Customers (Topic 606), which clarifies the principles for recognizing revenue and develops a common revenue standard for GAAP and International Financial Reporting Standards (IFRS). The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The ASU was originally effective for public entities for annual and interim periods beginning after December 15, 2016. On July 9, 2015, the FASB voted to defer the effective date by one year and to allow early adoption for all entities, however not before the original effective date of annual reports beginning after December 15, 2016. Retrospective application is permitted, but not required. The Company is currently evaluating the impact of adopting this guidance on its financial position and results of operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Repricing of Second Lien Loan On July 22, 2015, the Company entered into an amendment to its Second Lien Term Loan. Under the terms of the amendment, the interest rate on the term loan was modified at no cost from LIBOR ( 1% floor) plus 6.50% to LIBOR ( 1% floor) plus a rate from the table below: Pricing Level Total Net Leverage Ratio Applicable Margin I Less than 2.50:1.00 4.75% II Greater than or equal to 2.50:1.00 but less than or equal to 3.25:1.00 5.25% III Greater than 3.25:1.00 but less than or equal to 4:00:1.00 5.75% IV Greater than 4.00:1.00 6.50% Above terms defined in accordance with the Second Lien Term Loan Agreement. Agreement to Sell Education and Training Business On July 21, 2015, the Company's Board of Directors approved an agreement to sell the Company's Education and Training business and on July 27, 2015, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) to sell its wholly-owned subsidiary, Cross Country Education, LLC (“CCE”) to PESI, Inc. (“Buyer”). Pursuant to the Merger Agreement, Buyer will pay to the Company $8.0 million in cash, subject to a net working capital adjustment, plus an earn-out of up to $0.5 million related to the performance of CCE for the year ended 2015. Of the $8.0 million purchase price, $0.5 million will be held in escrow for a period of 12 months following the closing to provide partial security to Buyer in the event of any breach of the representations, warranties and covenants of the Company. The maximum earn-out amount of $0.5 million will be deposited in escrow by Buyer as security for the earn-out payment, if any. Consummation of the transaction contemplated by the Merger Agreement is subject to certain approvals and closing conditions. The Merger Agreement includes customary representations, warranties and covenants of the parties. The Company has agreed, among other things, to operate CCE in the ordinary course and to provide Buyer reasonable access to information regarding CCE until the transaction contemplated by the Merger Agreement is consummated. Pursuant to the Merger Agreement and subject to certain exceptions, the Company has agreed that for a period of five years from the closing date, it will not engage in the business of producing and providing education products as such business is presently conducted by CCE, or solicit customers of CCE for purposes of diverting their business from CCE. In addition, for period of two years from the closing date, the Company will not hire or solicit certain individuals to leave their employment with CCE. It is expected that the transaction contemplated by the Merger Agreement will be consummated during the third quarter of 2015.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of consolidated financial statements, in conformity with U.S. GAAP, requires management to make estimates and assumptions that affect the reported amounts in the condensed consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, the valuation of accounts receivable, goodwill and intangible assets, other long-lived assets, share-based compensation, accruals for health, workers’ compensation and professional liability claims, valuation of deferred tax assets, derivative liability, legal contingencies, future contingent considerations, income taxes and sales and other non-income tax liabilities. Accrued insurance claims and reserves include estimated settlements from known claims and actuarial estimates for claims incurred but not reported. Actual results could differ from those estimates.
Recently Adopted Accounting Pronouncement	Recently Adopted Accounting Pronouncement In January 2014, the Company adopted ASU No. 2014-08 , Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. ASU 2014-08 provides new criteria for reporting discontinued operations and specifically indicates a disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations if the disposal represents a strategic shift that will have a major effect on the Company’s operations and financial results. The new guidance also requires expanded disclosures for discontinued operations. The adoption of this guidance did not have an effect on the Company's condensed consolidated financial statements.

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2015
Business Combinations [Abstract]
Schedule of unaudited pro forma financial information	The following unaudited pro forma financial information approximates the consolidated results of operations of the Company as if the MSN acquisition had occurred as of January 1, 2014, after giving effect to certain adjustments, including additional interest expense on the amount the Company borrowed on the date of the transaction, the amortization of acquired intangible assets, and the elimination of certain expenses that will not be recurring in post-acquisition periods, net of an estimated income tax impact. These adjustments include removing transaction-related expenses of approximately $6.2 million in 2014 related to the MSN acquisition. These results are not necessarily indicative of future results as they do not include incremental investments in support functions, elimination of costs for integration or operating synergies, estimates of the changes in the fair value of the embedded derivative in our Convertible Notes or an estimate of any impact on interest expense resulting from the operating cash flow of the acquired business, among other adjustments that could be made in the future but are not factually supportable on the date of the transaction. Six Months Ended June 30, 2014 (unaudited, amounts in thousands) Revenue from services $ 362,818 Net loss $ (1,978 ) Net loss per share attributable to common shareholders - Basic $ (0.06 ) Net loss per share attributable to common shareholders - Diluted $ (0.06 )
Reconciliation of acquisition and integration liability	Reconciliations of the beginning and ending acquisition and integration liability balances are presented below: Three Months Ended Six Months Ended June 30, 2015 June 30, 2015 (amounts in thousands) Ongoing Benefit Costs Exit Costs Ongoing Benefit Costs Exit Costs Balance at beginning of period $ 303 $ 658 $ 944 $ 868 Charged to operations 36 4 70 88 Payments (199 ) (241 ) (874 ) (535 ) Balance at end of period $ 140 $ 421 $ 140 $ 421

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share	The following table sets forth the components of the numerator and denominator for the computation of the basic and diluted earnings per share: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (amounts in thousands, except per share data) Numerator: Net income (loss) attributable to common shareholders $ 2,573 $ (3,181 ) $ 5,507 $ (3,964 ) Interest on Convertible Notes — — 1,667 — Gain on derivative liability — — (2,509 ) — Net income (loss) attributable to common shareholders $ 2,573 $ (3,181 ) $ 4,665 $ (3,964 ) Denominator: Basic weighted average common shares 31,398 31,151 31,346 31,125 Effective of dilutive shares: Share-based awards 642 — 641 — Convertible Notes — — 3,521 — Diluted weighted average common shares outstanding 32,040 31,151 35,508 31,125 Net income (loss) per share attributable to common shareholders - Basic $ 0.08 $ (0.10 ) $ 0.18 $ (0.13 ) Net income (loss) per share attributable to common shareholders - Diluted $ 0.08 $ (0.10 ) $ 0.13 $ (0.13 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table represents the securities that could potentially dilute net income per share attributable to common shareholders in the future that were not included in the computation of diluted net income per share attributable to common shareholders because to do so would have been anti-dilutive for the periods presented: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 Convertible Notes and share-based awards 3,725,326 4,764,548 174,485 4,542,869

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Long-term Debt	At June 30, 2015 and December 31, 2014 , long-term debt consists of the following: June 30, December 31, 2015 2014 (amounts in thousands) Senior Secured Asset-Based, interest 1.75% and 2.61% at June 30, 2015 and December 31, 2014, respectively $ 3,000 $ 3,500 Second Lien Term Loan, net of unamortized discount of $900 and $1,011 at June 30, 2015 and December 31, 2014, respectively, interest 7.50% at June 30, 2015 and December 31, 2014 29,100 28,989 Convertible Notes, net of unamortized discount of $6,417 and $7,053 at June 30, 2015 and December 31, 2014, respectively, fixed rate interest of 8.00% 18,583 17,947 Convertible Notes derivative liability 20,927 23,436 Capital lease obligations 149 202 Total debt 71,759 74,074 Less: Current portion (3,104 ) (3,607 ) Long-term debt $ 68,655 $ 70,467

CONVERTIBLE NOTES DERIVATIVE 26

CONVERTIBLE NOTES DERIVATIVE LIABILITY (Tables)	6 Months Ended
	Jun. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Inputs into Valuation Model	The inputs into the valuation model are as follows: June 30, 2015 Closing share price $12.68 Conversion price $7.10 Risk-free rate 1.79% Expected volatility 40% Dividend yield —% Expected life 5.00

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of Financial Assets and Liabilities Measured on a Recurring Basis	The table which follows summarizes the estimated fair value of the Company’s financial assets and liabilities measured on a recurring basis as of June 30, 2015 and December 31, 2014 : Fair Value Measurements June 30, 2015 December 31, 2014 Financial Liabilities: (amounts in thousands) (Level 1) Deferred compensation $ 1,521 $ 1,510 (Level 3) Convertible Notes derivative liability $ 20,927 $ 23,436
Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3	The table which follows reconciles the opening balances to the closing balances for fair value measurements categorized within Level 3 of the fair value hierarchy: Three Months Ended Six Months Ended June 30, 2015 June 30, 2015 (amounts in thousands) Beginning Balance $ 21,289 $ 23,436 Purchases / Sales — — Settlements — — Valuation adjustment (a) (362 ) (2,509 ) Ending Balance $ 20,927 $ 20,927 _______________ (a) Gain on the valuation of the derivative liability for the three and six months ended June 30, 2015 was $0.4 million and $2.5 million , respectively, and is included as a line item as part of other expenses (income) on the condensed consolidated statements of operations. See Note 7 - Convertible Notes Derivative Liability for further information.
Summary of Estimated Fair Values of Financial Assets and Liabilities Measured on a Non-Recurring Basis	The table below presents the fair value of the MDA trade names as of December 31, 2014 . Fair Value Measurements December 31, 2014 (amounts in thousands) (Level 3) MDA Trade names $ 17,699
Carrying Amounts and Estimated Fair Values of Significant Financial Instrument that were not Measured at Fair Value	The following table represents the carrying amounts and estimated fair value of the Company’s significant financial instruments that were not measured at fair value: June 30, 2015 December 31, 2014 Carrying Fair Carrying Fair Financial Liabilities: (amounts in thousands) (Level 2) Second Lien Term Loan, net (a) $ 29,100 $ 32,100 $ 28,989 $ 29,900 Convertible Notes, net (a) $ 18,583 $ 23,000 $ 17,947 $ 19,200 Senior Secured Asset-Based Loan (b) $ 3,000 $ 3,000 $ 3,500 $ 3,500 _______________ (a) The Second Lien Term Loan and Convertible Notes are reported at their carrying value in the accompanying condensed consolidated balance sheets. The Company determined their fair value, as presented in the table using an income approach, utilizing a discounted cash flow analysis based on current market interest rates for debt issuances with similar remaining years to maturity, adjusted for credit risk. (b) Carrying value of the Senior Secured Asset-Based Loan approximates estimated fair value based on the short-term nature and the pricing at varying interest rates.

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Summary of Restricted Stock Activity	The following table summarizes restricted stock awards and performance stock awards activity for the six months ended June 30, 2015 : Restricted Stock Awards Performance Stock Awards Number of Weighted Number of Target Weighted Unvested restricted stock awards, January 1, 2015 659,650 $ 5.72 218,175 $ 5.82 Granted 220,160 $ 11.52 163,340 $ 11.86 Vested (224,746 ) $ 5.65 — $ — Forfeited (29,576 ) $ 5.90 (135,373 ) $ 5.90 Unvested restricted stock awards, June 30, 2015 625,488 $ 7.78 246,142 $ 9.78

SEGMENT DATA (Tables)

SEGMENT DATA (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Information on Operating Segments and Reconciliation to Loss From Operations	Information on operating segments and a reconciliation to income (loss) from operations for the periods indicated are as follows: Three Months Ended Six Months Ended June 30, June 30, 2015 2014 2015 2014 (amounts in thousands) Revenues: Nurse and Allied Staffing (a) $ 152,677 $ 83,233 $ 301,789 $ 163,963 Physician Staffing (a) 29,794 30,232 57,141 58,831 Other Human Capital Management Services (c) 10,146 9,191 19,651 17,953 $ 192,617 $ 122,656 $ 378,581 $ 240,747 Contribution income: (b) Nurse and Allied Staffing (a) $ 12,515 $ 6,708 $ 23,117 $ 12,697 Physician Staffing (a) 2,228 1,818 4,344 2,549 Other Human Capital Management Services (c) 747 (232 ) 1,349 (66 ) 15,490 8,294 28,810 15,180 Unallocated corporate overhead 8,149 5,057 15,689 11,380 Depreciation 989 817 1,949 1,791 Amortization 983 784 1,965 1,569 Acquisition and integration costs 40 2,747 158 3,042 Restructuring costs 1,007 755 1,007 755 Income (loss) from operations $ 4,322 $ (1,866 ) $ 8,042 $ (3,357 ) _______________ (a) Effective January 1, 2015, the portion of MDA's allied health staffing business with attributes similar to the Nurse and Allied Staffing business is reported in the Nurse and Allied Staffing segment. For the three and six months ended June 30, 2014 , revenue of $0.6 million and $1.2 million , respectively, and contribution income of $0.1 million for each period have been reclassified to conform to the current period presentation. (b) The Company defines contribution income as income or loss from operations before depreciation, amortization, acquisition and integration costs, restructuring costs, impairment charges and corporate expenses not specifically identified to a reporting segment. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with ASC 280, Segment Reporting Topic of the FASB ASC. (c) On July 27, 2015, the Company entered into an agreement to sell the education and training business of the Other Human Capital Management Services segment. See Note 15 - Subsequent Events for further information.

SUBSEQUENT EVENTS - (Tables)

SUBSEQUENT EVENTS - (Tables)	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Schedule of Long-term Debt Instruments	Under the terms of the amendment, the interest rate on the term loan was modified at no cost from LIBOR ( 1% floor) plus 6.50% to LIBOR ( 1% floor) plus a rate from the table below: Pricing Level Total Net Leverage Ratio Applicable Margin I Less than 2.50:1.00 4.75% II Greater than or equal to 2.50:1.00 but less than or equal to 3.25:1.00 5.25% III Greater than 3.25:1.00 but less than or equal to 4:00:1.00 5.75% IV Greater than 4.00:1.00 6.50% Above terms defined in accordance with the Second Lien Term Loan Agreement.

ORGANIZATION AND BASIS OF PRE31

ORGANIZATION AND BASIS OF PRESENTATION - (Details) - USD ($) $ in Millions	Jun. 01, 2015	May. 31, 2015
Jamestown Indemnity, Ltd [Member] | Indemnification Agreement [Member]
Loss Contingencies [Line Items]
Possible liability on each professional liability claim		$ 0.5
Medical Doctor Associates [Member] | Uninsured Risk [Member]
Loss Contingencies [Line Items]
Possible liability on each professional liability claim	$ 0.5

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 1,007	$ 755	$ 1,007	$ 755
Write off of property and equipment			9,100
Cost Optimization Project [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs			1,000
Restructuring Reserve	700		700
Exit Costs [Member] | Cost Optimization Project [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs			600
Payments for Restructuring			100
Restructuring Reserve	500		500
Ongoing Postemployment Benefits [Member] | Cost Optimization Project [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs			400
Payments for Restructuring			200
Restructuring Reserve	$ 200		$ 200

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Detail) - USD ($)	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Dec. 31, 2014	Jun. 29, 2014
Business Acquisition [Line Items]
Acquisition of assets of Medical Staffing Network, net of cash acquired				$ 0	$ 45,359,000
Adjustment for nonrecurring costs in net loss		$ 2,680,000	$ (3,181,000)	5,730,000	(3,964,000)
Term Loan Facility [Member]
Business Acquisition [Line Items]
Debt		29,100,000		29,100,000		$ 29,100,000	$ 28,989,000
Convertible Notes Payable [Member]
Business Acquisition [Line Items]
Debt		18,583,000		18,583,000		18,583,000	17,947,000
Revolving Credit Facility [Member] | First Lien Loan Agreement [Member]
Business Acquisition [Line Items]
Line of credit facility, term (in years)	3 years
Credit facility maximum borrowing capacity	$ 85,000,000		85,000,000		85,000,000			$ 65,000,000
Medical Staffing Network [Member]
Business Acquisition [Line Items]
Consideration transferred	47,100,000
Cash acquired from acquisition	1,000,000
Acquisition of assets of Medical Staffing Network, net of cash acquired	44,600,000
Deferred consideration	$ 2,500,000	$ 2,200,000	2,500,000	$ 2,200,000	2,500,000	2,200,000
Period of deferred consideration (in months)	21 months
Additional exit liabilities						$ 300,000
Medical Staffing Network [Member] | Subordinated Debt [Member]
Business Acquisition [Line Items]
Debt	$ 55,000,000		55,000,000		55,000,000
Medical Staffing Network [Member] | Term Loan Facility [Member]
Business Acquisition [Line Items]
Debt	$ 30,000,000		30,000,000		30,000,000
Line of credit facility, term (in years)	5 years
Medical Staffing Network [Member] | Convertible Notes Payable [Member]
Business Acquisition [Line Items]
Debt	$ 25,000,000		$ 25,000,000		$ 25,000,000
Line of credit facility, term (in years)	6 years
Debt conversion price (in usd per share)	$ 7.10		$ 7.10		$ 7.10
Medical Staffing Network [Member] | Acquisition-related Costs [Member]
Business Acquisition [Line Items]
Adjustment for nonrecurring costs in net loss							$ 6,200,000
Medical Staffing Network [Member] | Revolving Credit Facility [Member] | First Lien Loan Agreement [Member]
Business Acquisition [Line Items]
Credit facility maximum borrowing capacity	$ 85,000,000		$ 85,000,000		$ 85,000,000			$ 65,000,000

ACQUISITIONS Reconciliation of

ACQUISITIONS Reconciliation of Acquisition and Integration Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Restructuring Reserve [Roll Forward]
Charged to operations	$ 1,007	$ 755	$ 1,007	$ 755
Medical Staffing Network [Member] | Ongoing Postemployment Benefits [Member]
Restructuring Reserve [Roll Forward]
Balance at beginning of period	303		944
Charged to operations	36		70
Payments	(199)		(874)
Balance at end of period	303		944		$ 140
Medical Staffing Network [Member] | Exit Costs [Member]
Restructuring Reserve [Roll Forward]
Balance at beginning of period	658		868
Charged to operations	4		88
Payments	(241)		(535)
Balance at end of period	$ 658		$ 868		$ 421

ACQUISITIONS - Schedule of Pro-

ACQUISITIONS - Schedule of Pro-forma Information (Details) - 6 months ended Jun. 30, 2014 - Medical Staffing Network [Member] - USD ($) $ / shares in Units, $ in Thousands	Total
Business Acquisition [Line Items]
Revenue from services	$ 362,818
Net loss	$ (1,978)
Net loss per common share attributable to common shareholders - basic (usd per share)	$ (0.06)
Net loss per common share attributable to common shareholders - diluted (usd per share)	$ (0.06)

COMPREHENSIVE INCOME (LOSS) - N

COMPREHENSIVE INCOME (LOSS) - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Equity [Abstract]
Cumulative impact of currency fluctuations	$ 1,100		$ 1,100		$ 1,100
Income tax expense related to items of other comprehensive income	$ 0	$ 0	$ 0	$ 162

EARNINGS PER SHARE - Components

EARNINGS PER SHARE - Components of Numerator and Denominator for Computation of Basic and Diluted Earnings per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Net income (loss) attributable to common shareholders	$ 2,573	$ (3,181)	$ 5,507	$ (3,964)
Interest on Convertible Notes	0	0	1,667	0
Gain on derivative liability	0	0	(2,509)	0
Net Income (Loss) Available to Common Stockholders, Diluted	$ 2,573	$ (3,181)	$ 4,665	$ (3,964)
Net income (loss) per share attributable to common shareholders - Basic
Basic weighted average common shares	31,398	31,151	31,346	31,125
Net (loss) income attributable to common shareholders (in usd per share)	$ 0.08	$ (0.10)	$ 0.18	$ (0.13)
Net income (loss) per share attributable to common shareholders - Diluted
Net (loss) income attributable to common shareholders (in usd per share)	$ 0.08	$ (0.10)	$ 0.13	$ (0.13)
Effective of dilutive shares:
Share-based awards (shares)	642	0	641	0
Convertible Notes (shares)	0	0	3,521	0
Diluted weighted average common shares outstanding	32,040	31,151	35,508	31,125

EARNINGS PER SHARE Antidilutive

EARNINGS PER SHARE Antidilutive Securities Excluded from the Computation of Earnings Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Common stock shares that have been excluded from the per share calculation	3,725,326	4,764,548	174,485	4,542,869

DEBT - Long- Term Debt (Detail)

DEBT - Long- Term Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Capital lease obligations	$ 149	$ 202
Total debt	71,759	74,074
Less: Current portion	(3,104)	(3,607)
Long-term debt	68,655	70,467
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt	3,000	3,500
Term Loan Facility [Member]
Debt Instrument [Line Items]
Debt	29,100	28,989
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Debt	18,583	17,947
Convertible Note Derivative Liability [Member]
Debt Instrument [Line Items]
Debt	$ 20,927	$ 23,436

DEBT - Additional Information (

DEBT - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Revolver credit facility, interest rate		2.61%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Revolver credit facility, interest rate	1.75%
Term Loan Facility [Member]
Debt Instrument [Line Items]
Interest Rate	7.50%
Unamortized Discount	$ 900	$ 1,011
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Interest Rate	8.00%
Unamortized Discount	$ 6,417	$ 7,053

DEBT - Narrative (Detail)

DEBT - Narrative (Detail) - USD ($)	Jul. 22, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 29, 2014
Debt Instrument [Line Items]
Debt Instrument Covenant, Availability Threshold			$ 4,000,000
First Lien Loan Agreement [Member]
Debt Instrument [Line Items]
Quarterly commitment fee on the average daily unused portion			0.375%
Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Letters of credit outstanding			$ 23,500,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Short-term Debt, Interest Rate Increase			2.00%
Revolving Credit Facility [Member] | First Lien Loan Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility, amount drawn			$ 3,000,000
Line of Credit [Member] | First Lien Loan Agreement [Member]
Debt Instrument [Line Items]
Remaining borrowing capacity			$ 46,000,000
First Lien Loan Agreement [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity		$ 85,000,000		$ 65,000,000
Line of credit facility, term (in years)		3 years
Aggregate amount of advances under the line of credit (borrowing base)		$ 85,000,000
Line of credit facility, eligible billed accounts receivable per the loan agreement (percentage)		85.00%
Line of credit facility, eligible unbilled accounts receivable per the loan agreement (percentage)		85.00%
Line of credit facility, eligible borrowing of unbilled accounts receivable		$ 18,000,000
Required percentage of aggregate amount of the commitment			12.50%
Required minimum availability under credit facility to avoid negative covenants			$ 8,300,000
Minimum fixed charge coverage ratio			1
Line of Credit Facility, Current Borrowing Capacity			$ 72,500,000
First Lien Loan Agreement [Member] | Revolving Credit Facility [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Interest margin			1.50%
Line of Credit Facility, Interest Rate Description			LIBOR
First Lien Loan Agreement [Member] | Revolving Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest margin			0.50%
Line of Credit Facility, Interest Rate Description			Base Rate
First Lien Loan Agreement [Member] | Revolving Credit Facility [Member] | Swingline Borrowings [Member]
Debt Instrument [Line Items]
Subfacility loans percentage up to aggregate revolver commitments		10.00%
First Lien Loan Agreement [Member] | Revolving Credit Facility [Member] | Standby Letters of Credit [Member]
Debt Instrument [Line Items]
Line of credit, subfacility for standby letters of credit		$ 35,000,000		$ 20,000,000
Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Credit facility maximum borrowing capacity		$ 30,000,000
Line of credit facility, term (in years)		5 years
Interest margin		6.50%
Short-term Debt, Interest Rate Increase		2.00%
Unamortized Discount		$ 1,100,000
Proceeds from debt, net of issuance costs		28,900,000
Fees related to the modified portion of debt		$ 400,000
Debt Instrument, Basis Spread on Variable Rate, Floor		1.00%
Mandatory Prepayments As Percentage Of Excess Cash Flow		50.00%
Mandatory Prepayments in Excess of Cash Flow, Threshold		$ 5,000,000
Mandatory Prepayments, Percentage of Net Cash Proceeds of Asset Sold		100.00%
Mandatory Prepayments, Percent of Cash Proceeds of Issuances of Debt		100.00%
Mandatory Prepayment, Percent of Net Cash Proceeds of Equity Offering		50.00%
Debt To Ebitda Ratio		4.50	1.92
Second Lien Term Loan [Member] | Period July 1, 2015 through June 30, 2016 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		103.00%
Second Lien Term Loan [Member] | Period July 1, 2016 through June 30, 2017 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		102.00%
Second Lien Term Loan [Member] | After June 30, 2017 [Member]
Debt Instrument [Line Items]
Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed		100.00%
Convertible Senior Notes [Member]
Debt Instrument [Line Items]
Proceeds from debt, net of issuance costs		$ 24,100,000
Fees related to the modified portion of debt		$ 300,000
London Interbank Offered Rate (LIBOR) [Member] | Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Interest margin		6.50%	6.50%
Variable rate, floor			1.00%
Treasury Rate [Member] | Convertible Senior Notes [Member]
Debt Instrument [Line Items]
Debt, Basis Spread on Discount Rate on Prepayment, Percentage			0.50%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Interest margin		1.00%
Subsequent Event [Member] | London Interbank Offered Rate (LIBOR) [Member] | Second Lien Term Loan [Member]
Debt Instrument [Line Items]
Variable rate, floor	1.00%

DEBT - Private Placement of Con

DEBT - Private Placement of Convertible Notes Narrative (Details)	Jun. 30, 2014USD ($)	Jun. 30, 2015instrumentd$ / shares
Debt Instrument [Line Items]
Debt Instrument, Unamortized Discount, Conversion and Redemption Features	$ 6,800,000
Convertible Senior Notes [Member]
Debt Instrument [Line Items]
Debt	25,000,000
Debt Instrument, unamortized discount, interest rate portion	900,000
Proceeds from debt, net of issuance costs	24,100,000
Debt Issuance Cost	$ 300,000
Common Stock, Par or Stated Value Per Share | $ / shares		$ 0.0001
Debt conversion price (in usd per share) | $ / shares		$ 7.10
Debt instrument, convertible, number of equity instruments | instrument		3,521,126
Debt Instrument, Convertible, Threshold Period Following Issuance Date		3 years
Debt instrument, convertible, threshold percentage of stock price trigger		125.00%
Debt instrument, convertible, threshold trading days | d		20
Debt instrument, convertible, threshold consecutive trading days		30 days
Interest Rate	8.00%
Debt instrument, interest, percent paid in kind, maximum	4.00%
Convertible debt redeemed after permissible date, redemption premium, percent of principal	15.00%
Convertible debt redeemed before permissible date, redemption premium, percent of principal		115.00%
Treasury Rate [Member] | Convertible Senior Notes [Member]
Debt Instrument [Line Items]
Convertible debt, basis spread on discount rate on redemption, percentage		0.50%

CONVERTIBLE NOTES DERIVATIVE 43

CONVERTIBLE NOTES DERIVATIVE LIABILITY (Details) - Jun. 30, 2015 - USD ($) $ / shares in Units, $ in Millions	Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Closing share price (in usd per share)	$ 12.68
Conversion price (in usd per share)	$ 7.10
Risk-free rate	1.79%
Expected volatility	40.00%
Dividend yield	0.00%
Expected life	5 years
Change in valuation of embedded derivative liability due to dollar change in stock price	$ 3.2
Change in valuation of embedded derivative liability due to percentage change in interest rates	$ 0.9
Embedded Derivative Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in stock price (in usd per share)	$ 1
Change in interest rates (as a percentage)	1.00%

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Detail) - USD ($) $ in Millions	Oct. 01, 2014	Jun. 30, 2015
Trade Names [Member] | Physician Staffing [Member]
Fair Value Measurement [Line Items]
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	$ 10
Minimum [Member]
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided (in days)		15 days
Maximum [Member]
Fair Value Measurement [Line Items]
Threshold period, past due for payment of services provided (in days)		60 days

FAIR VALUE MEASUREMENTS - Estim

FAIR VALUE MEASUREMENTS - Estimated Fair values Assets and Liabilities Measured on Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Fair Value, Inputs, Level 1 [Member] | Deferred compensation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation	$ 1,521	$ 1,510
Fair Value, Inputs, Level 3 [Member] | Convertible Notes, Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Convertible Notes derivative liability	$ 20,927	$ 23,436

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of reconciliation of opening and closing balances for fair value measurements categorized within Level 3 (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Convertible Note Derivative Liability
Gain on derivative liability		$ 362	$ 0	$ 2,509	$ 0
Derivative Financial Instruments, Liabilities [Member]
Convertible Note Derivative Liability
Beginning Balance		21,289		23,436
Purchases / Sales		0		0
Settlements		0		0
Valuation adjustment		(362)		(2,509)
Ending Balance		20,927		20,927
Gain on derivative liability	[1]	$ 362		$ 2,509
[1]	Gain on the valuation of the derivative liability for the three and six months ended June 30, 2015 was $0.4 million and $2.5 million, respectively, and is included as a line item as part of other expenses (income) on the condensed consolidated statements of operations. See Note 7 - Convertible Notes Derivative Liability for further information.

FAIR VALUE MEASUREMENTS - Est47

FAIR VALUE MEASUREMENTS - Estimated Fair Values Assets and Liabilities Measured on Non-Recurring Basis (Detail) $ in Thousands	Dec. 31, 2014USD ($)
Fair Value, Measurements, Nonrecurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Indefinite-lived intangible assets (excluding goodwill), fair value disclosure	$ 17,699

FAIR VALUE MEASUREMENTS - Finan

FAIR VALUE MEASUREMENTS - Financial Instrument that were not Measured at Fair Value (Detail) - Fair Value, Inputs, Level 2 [Member] - USD ($) $ in Thousands		Jun. 30, 2015	Dec. 31, 2014
Second Lien Term Loan [Member] | Reported Value Measurement [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Carrying Amount	[1]	$ 29,100	$ 28,989
Second Lien Term Loan [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Fair Value	[1]	32,100	29,900
Convertible Notes, Net [Member] | Reported Value Measurement [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Carrying Amount	[1]	18,583	17,947
Convertible Notes, Net [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Fair Value	[1]	23,000	19,200
Senior Secured Asset Based [Member] | Reported Value Measurement [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Carrying Amount	[2]	3,000	3,500
Senior Secured Asset Based [Member] | Estimate of Fair Value Measurement [Member]
Fair Value, Option, Quantitative Disclosures [Line Items]
Financial Liabilities, Fair Value	[2]	$ 3,000	$ 3,500
[1]	The Second Lien Term Loan and Convertible Notes are reported at their carrying value in the accompanying condensed consolidated balance sheets. The Company determined their fair value, as presented in the table using an income approach, utilizing a discounted cash flow analysis based on current market interest rates for debt issuances with similar remaining years to maturity, adjusted for credit risk.
[2]	Carrying value of the Senior Secured Asset-Based Loan approximates estimated fair value based on the short-term nature and the pricing at varying interest rates.

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Detail) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jan. 09, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common shares left remaining to repurchase under the plan (up to)	942,443			942,443
Stock Repurchase Program, Authorized Amount (up to)						$ 5,000,000
Number of shares of common stock outstanding (in shares)	31,530,985			31,530,985
Share-based compensation	$ 800,000		$ 100,000	$ 1,216,000	$ 542,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				220,160
Vested in period, net (in shares)	165,842			180,301
Restricted Stock [Member] | Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				220,160
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				163,340
Performance Shares [Member] | Omnibus Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted				163,340
Level of performance attained and approved (percentage)		41.40%
Shares issued in period		86,661

STOCKHOLDERS' EQUITY - (Summary

STOCKHOLDERS' EQUITY - (Summary of Restricted Stock and Performance Shares) (Details) - 6 months ended Jun. 30, 2015 - $ / shares	Total
Restricted Stock [Member]
Number of Shares
Unvested restricted stock awards, January 1, 2015	659,650
Granted	220,160
Vested	(224,746)
Forfeited	(29,576)
Unvested restricted stock awards, June 30, 2015	625,488
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, January 1, 2015	$ 5.72
Granted	11.52
Vested	5.65
Forfeited	5.90
Unvested restricted stock awards, June 30, 2015	$ 7.78
Performance Shares [Member]
Number of Shares
Unvested restricted stock awards, January 1, 2015	218,175
Granted	163,340
Vested	0
Forfeited	(135,373)
Unvested restricted stock awards, June 30, 2015	246,142
Weighted Average Grant Date Fair Value (in usd per share)
Unvested restricted stock awards, January 1, 2015	$ 5.82
Granted	11.86
Vested	0
Forfeited	5.90
Unvested restricted stock awards, June 30, 2015	$ 9.78

SEGMENT DATA - Narrative (Detai

SEGMENT DATA - Narrative (Detail)	6 Months Ended
	Jun. 30, 2015segment
Segment Reporting [Abstract]
Number of Operating Segments	3

SEGMENT DATA - Information on O

SEGMENT DATA - Information on Operating Segments and Reconciliation to Loss From Operations (Detail) - USD ($) $ in Thousands		3 Months Ended				6 Months Ended
		Jun. 30, 2015		Jun. 30, 2014		Jun. 30, 2015		Jun. 30, 2014
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues		$ 192,617		$ 122,656		$ 378,581		$ 240,747
Contribution income	[1]	15,490		8,294		28,810		15,180
Unallocated corporate overhead		8,149		5,057		15,689		11,380
Depreciation		989		817		1,949		1,791
Amortization		983		784		1,965		1,569
Acquisition and integration costs		40		2,747		158		3,042
Restructuring costs		1,007		755		1,007		755
Income (loss) from operations		4,322		(1,866)		8,042		(3,357)
Nurse and allied staffing [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues	[2]	152,677		83,233		301,789		163,963
Contribution income	[1],[2]	12,515		6,708		23,117		12,697
Physician staffing [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues	[2]	29,794		30,232		57,141		58,831
Contribution income	[1],[2]	2,228		1,818		4,344		2,549
Other human capital management services [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues	[3]	10,146		9,191		19,651		17,953
Contribution income	[3]	$ 747	[2]	(232)	[2]	$ 1,349	[2]	(66)	[1]
Prior Period Adjustment
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues				600				1,200
Contribution income				$ 100				$ 100
[1]	The Company defines contribution income as income or loss from operations before depreciation, amortization, acquisition and integration costs, restructuring costs, impairment charges and corporate expenses not specifically identified to a reporting segment. Contribution income is a financial measure used by management when assessing segment performance and is provided in accordance with ASC 280, Segment Reporting Topic of the FASB ASC.
[2]	Effective January 1, 2015, the portion of MDA's allied health staffing business with attributes similar to the Nurse and Allied Staffing business is reported in the Nurse and Allied Staffing segment. For the three and six months ended June 30, 2014, revenue of $0.6 million and $1.2 million, respectively, and contribution income of $0.1 million for each period have been reclassified to conform to the current period presentation.
[3]	On July 27, 2015, the Company entered into an agreement to sell the education and training business of the Other Human Capital Management Services segment. See Note 15 - Subsequent Events for further information.

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Mar. 31, 2014	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Effective tax rate (percent)	7.10%		17.80%
Effective income tax rate continuing operations excluding discrete items (percent)	23.00%		20.00%
Unrecognized Tax Benefits	$ 3.7		$ 3.7
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 3.5		3.5
Unrecognized Tax Benefits Period Gross Increases			0.4
Unrecognized Tax Benefits Period Gross Decreases			$ 0.5
Income tax examination years subject to examination
Prior Period Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in valuation allowance		$ 1.7

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Revenue from related parties	$ 2.6	$ 3.2	$ 6.2	$ 5.5
Accounts receivable from related parties	1.2		1.2		$ 2
InteliStaf [Member]
Related Party Transaction [Line Items]
Revenue from related parties	$ 2.2		$ 4.3
Joint venture, percent ownership	68.00%		68.00%
Receivable balance with joint venture	$ 0.2		$ 0.2		0.9
Payable balance with joint venture	$ 0.1		$ 0.1		$ 0.1

RECENT ACCOUNTING PRONOUNCEME55

RECENT ACCOUNTING PRONOUNCEMENTS - (Details) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Debt issuance costs, net	$ 1,068	$ 1,257

SUBSEQUENT EVENTS - Repricing o

SUBSEQUENT EVENTS - Repricing of Second Lien Loan (Details) - Second Lien Term Loan [Member]	Jul. 22, 2015	Jun. 30, 2014	Jun. 30, 2015
Subsequent Event [Line Items]
Interest margin		6.50%
London Interbank Offered Rate (LIBOR) [Member]
Subsequent Event [Line Items]
Interest margin		6.50%	6.50%
Variable rate, floor			1.00%
London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Variable rate, floor	1.00%
London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Subsequent Event [Line Items]
Interest margin		1.00%
London Inter Bank Offered Rate (LIBOR), Pricing Level 1 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest margin	4.75%
London Inter Bank Offered Rate (LIBOR), Pricing Level 1 [Member] | Maximum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Net leverage ratio	2.50
London Interbank Offered Rate (LIBOR), Pricing Level 2 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest margin	5.25%
London Interbank Offered Rate (LIBOR), Pricing Level 2 [Member] | Maximum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Net leverage ratio	3.25
London Interbank Offered Rate (LIBOR), Pricing Level 2 [Member] | Minimum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Net leverage ratio	2.50
London Interbank Offered Rate (LIBOR), Pricing Level 3 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest margin	5.75%
London Interbank Offered Rate (LIBOR), Pricing Level 3 [Member] | Maximum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Net leverage ratio	4
London Interbank Offered Rate (LIBOR), Pricing Level 3 [Member] | Minimum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Net leverage ratio	3.25
London Interbank Offered Rate (LIBOR), Level 4 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Interest margin	6.50%
London Interbank Offered Rate (LIBOR), Level 4 [Member] | Minimum [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Net leverage ratio	4

SUBSEQUENT EVENTS - Agreement t

SUBSEQUENT EVENTS - Agreement to Sell Education and Training Business (Details) - Sep. 30, 2015 - Cross Country Education, LLC [Member] - Scenario, Forecast [Member] - Subsequent Event [Member] - USD ($)	Total
Subsequent Event [Line Items]
Consideration	$ 8,000,000
Earn-out held in escrow	$ 500,000
Earn-out held in escrow, term (in months)	12 months
Non-compete agreement, term (in years)	5 years
Non-poaching agreement, term (in years)	2 years