Asure Software (ASUR) 10-Q 9 Aug 21 2021 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Aug. 06, 2021
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity Registrant Name	ASURE SOFTWARE, INC.
Entity Incorporation, State or Country Code	DE
Entity File Number	1-34522
Entity Tax Identification Number	74-2415696
Entity Address, Address Line One	3700 N. Capital of Texas Hwy #350
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78746
City Area Code	512
Local Phone Number	437-2700
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		19,168,553
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0000884144
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2
Common Stock, $0.01 par value
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	ASUR
Security Exchange Name	NASDAQ
Series A Junior Participating Preferred Share Purchase Rights
Document Information [Line Items]
Title of 12(b) Security	Series A Junior Participating Preferred Share Purchase Rights
No Trading Symbol Flag	true

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 20,292	$ 28,577
Accounts receivable, net of allowance for doubtful accounts of $2,411 and $2,194 at June 30, 2021 and December 31, 2020, respectively	3,482	3,354
Inventory	279	449
Prepaid expenses and other current assets	3,202	3,284
Total current assets before funds held for clients	27,255	35,664
Funds held for clients	207,432	321,069
Total current assets	234,687	356,733
Property and equipment, net	8,617	8,281
Goodwill	73,958	73,958
Intangible assets, net	58,739	64,552
Operating lease assets, net	5,396	6,450
Other assets, net	4,225	3,953
Total assets	385,622	513,927
Current liabilities:
Current portion of notes payable	3,277	12,310
Accounts payable	1,272	1,288
Accrued compensation and benefits	1,588	2,916
Operating lease liabilities, current	1,694	1,833
Other accrued liabilities	1,319	1,380
Contingent purchase consideration	2,096	3,880
Deferred revenue	1,279	4,343
Total current liabilities before client fund obligations	12,525	27,950
Client fund obligations	207,326	320,577
Total current liabilities	219,851	348,527
Long-term liabilities:
Deferred revenue	66	111
Deferred tax liability	1,246	888
Notes payable, net of current portion	10,088	12,225
Operating lease liabilities, noncurrent	4,360	5,366
Other liabilities	592	1,157
Total long-term liabilities	16,352	19,747
Total liabilities	236,203	368,274
Stockholders’ equity:
Preferred stock, $0.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $0.01 par value; 44,000 and 22,000 shares authorized; 19,483 and 19,354 shares issued, 19,099 and 18,970 shares outstanding at June 30, 2021 and December 31, 2020, respectively	195	193
Treasury stock at cost, 384 shares at June 30, 2021 and December 31, 2020	(5,017)	(5,017)
Additional paid-in capital	421,633	419,827
Accumulated deficit	(267,788)	(269,954)
Accumulated other comprehensive income	396	604
Total stockholders’ equity	149,419	145,653
Total liabilities and stockholders’ equity	$ 385,622	$ 513,927

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 2,411	$ 2,194
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500	1,500
Preferred stock, shares outstanding	0	0
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	44,000	22,000
Common stock, shares issued	19,483	19,354
Common stock, shares outstanding	19,099	18,970
Treasury stock, shares	384	384

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue:
Total revenue	$ 17,168	$ 14,115	$ 36,970	$ 33,061
Cost of Sales	7,223	6,008	14,533	13,848
Gross profit	9,945	8,107	22,437	19,213
Operating expenses:
Sales and marketing	3,622	2,769	7,233	6,344
General and administrative	6,821	5,193	13,319	11,646
Research and development	1,343	1,377	2,467	2,551
Amortization of intangible assets	2,528	2,349	5,056	4,698
Total operating expenses	14,314	11,688	28,075	25,239
Loss from operations	(4,369)	(3,581)	(5,638)	(6,026)
Interest (expense) income and other, net	(223)	14	(447)	710
Gain on extinguishment of debt	8,654	0	8,654	0
Income (loss) from operations before income taxes	4,062	(3,567)	2,569	(5,316)
Income tax (benefit) expense	298	377	403	395
Net income (loss)	3,764	(3,944)	2,166	(5,711)
Other comprehensive income:
Unrealized gain (loss) on marketable securities	(69)	562	(208)	627
Comprehensive income (loss)	$ 3,695	$ (3,382)	$ 1,958	$ (5,084)
Basic and diluted earnings (loss) per share
Basic (in Dollars per share)	$ 0.20	$ (0.25)	$ 0.11	$ (0.36)
Diluted (in Dollars per share)	$ 0.20	$ (0.25)	$ 0.11	$ (0.36)
Weighted average basic and diluted shares
Basic (in shares)	19,040,000	15,779,000	19,033,000	15,753,000
Diluted (in shares)	19,203,000	15,779,000	19,198,000	15,753,000
Recurring
Revenue:
Total revenue	$ 16,072	$ 13,733	$ 35,314	$ 32,168
Professional services, hardware and other
Revenue:
Total revenue	$ 1,096	$ 382	$ 1,656	$ 893

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Other Comprehensive Income (Loss)
BALANCE at beginning of period (in shares) at Dec. 31, 2019		15,714,000
BALANCE at beginning of period at Dec. 31, 2019	$ 137,579	$ 161	$ (5,017)	$ 396,102	$ (253,642)	$ (25)
Stock issued upon option exercise and vesting of restricted stock units (in shares)		29,000
Stock issued upon option exercise and vesting of restricted stock units	106			106
Share based compensation	438			438
Net loss	(1,767)				(1,767)
Other comprehensive loss	65					65
BALANCE at end of period (in shares) at Mar. 31, 2020		15,743,000
BALANCE at end of period at Mar. 31, 2020	136,421	$ 161	(5,017)	396,646	(255,409)	40
BALANCE at beginning of period (in shares) at Dec. 31, 2019		15,714,000
BALANCE at beginning of period at Dec. 31, 2019	137,579	$ 161	(5,017)	396,102	(253,642)	(25)
Net loss	(5,711)
BALANCE at end of period (in shares) at Jun. 30, 2020		15,841,000
BALANCE at end of period at Jun. 30, 2020	134,086	$ 162	(5,017)	397,692	(259,353)	602
BALANCE at beginning of period (in shares) at Mar. 31, 2020		15,743,000
BALANCE at beginning of period at Mar. 31, 2020	$ 136,421	$ 161	(5,017)	396,646	(255,409)	40
Stock issued upon option exercise and vesting of restricted stock units (in shares)	58,479,000	66,000
Stock issued upon option exercise and vesting of restricted stock units	$ 302	$ 1		301
Stock issued, ESPP (in shares)		32,000
Stock issued, ESPP	157			157
Share based compensation	588			588
Net loss	(3,944)				(3,944)
Other comprehensive loss	562					562
BALANCE at end of period (in shares) at Jun. 30, 2020		15,841,000
BALANCE at end of period at Jun. 30, 2020	134,086	$ 162	(5,017)	397,692	(259,353)	602
BALANCE at beginning of period (in shares) at Dec. 31, 2020		18,970,000
BALANCE at beginning of period at Dec. 31, 2020	145,653	$ 193	(5,017)	419,827	(269,954)	604
Stock issued upon option exercise and vesting of restricted stock units (in shares)		51,000
Stock issued upon option exercise and vesting of restricted stock units	132	$ 1		131
Share based compensation	626			626
Share issuance costs	(23)			(23)
Net loss	(1,598)				(1,598)
Other comprehensive loss	(139)					(139)
BALANCE at end of period (in shares) at Mar. 31, 2021		19,021,000
BALANCE at end of period at Mar. 31, 2021	144,651	$ 194	(5,017)	420,561	(271,552)	465
BALANCE at beginning of period (in shares) at Dec. 31, 2020		18,970,000
BALANCE at beginning of period at Dec. 31, 2020	145,653	$ 193	(5,017)	419,827	(269,954)	604
Net loss	2,166
BALANCE at end of period (in shares) at Jun. 30, 2021		19,099,000
BALANCE at end of period at Jun. 30, 2021	149,419	$ 195	(5,017)	421,633	(267,788)	396
BALANCE at beginning of period (in shares) at Mar. 31, 2021		19,021,000
BALANCE at beginning of period at Mar. 31, 2021	$ 144,651	$ 194	(5,017)	420,561	(271,552)	465
Stock issued upon option exercise and vesting of restricted stock units (in shares)	84,829,000	49,000
Stock issued upon option exercise and vesting of restricted stock units	$ 189	$ 1		188
Stock issued, ESPP (in shares)		29,000
Stock issued, ESPP	170			170
Share based compensation	714			714
Net loss	3,764				3,764
Other comprehensive loss	(69)					(69)
BALANCE at end of period (in shares) at Jun. 30, 2021		19,099,000
BALANCE at end of period at Jun. 30, 2021	$ 149,419	$ 195	$ (5,017)	$ 421,633	$ (267,788)	$ 396

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net loss	$ 2,166	$ (5,711)
Adjustments to reconcile income (loss) to net cash (used in) provided by operations:
Depreciation and amortization	7,905	7,033
Amortization of operating lease assets	830	750
Amortization of debt financing costs and discount	60	170
Net amortization of premiums and accretion of discounts on available-for-sale securities	31	112
Provision for doubtful accounts	1	142
Provision for deferred income taxes	358	71
Gain on modification of debt	0	(134)
Gain on extinguishment of debt	(8,654)	0
Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments	(269)	(286)
Share-based compensation	1,340	1,025
(Gain) loss on disposals of long-term assets	(21)	52
Changes in operating assets and liabilities:
Accounts receivable	(129)	(226)
Inventory	107	58
Prepaid expenses and other assets	(190)	2,278
Increase (Decrease) in Other Operating Assets	(277)	(1,051)
Accounts payable	(16)	426
Accrued expenses and other long-term obligations	(1,440)	(2,553)
Operating lease liabilities	(591)	275
Deferred revenue	(3,109)	(2,781)
Net cash used in operating activities	(1,898)	(350)
Cash flows from investing activities:
Acquisition of intangible asset	0	(1,823)
Purchases of property and equipment	(86)	(547)
Software capitalization costs	(2,311)	(1,342)
Purchases of available-for-sale securities	(236)	(10,052)
Proceeds from sales and maturities of available-for-sale securities	7,813	5,634
Net cash provided by (used in) investing activities	5,180	(8,130)
Cash flows from financing activities:
Proceeds from notes payable	0	8,856
Payments of notes payable	(3,090)	(2,359)
Payment for Contingent Consideration Liability, Financing Activities	(1,784)	0
Debt financing fees	0	(20)
Net proceeds from issuance of common stock	468	566
Net change in client fund obligations	(113,251)	(17,393)
Net cash used in financing activities	(117,657)	(10,350)
Net decrease in cash, cash equivalents, restricted cash, and restricted cash equivalents	(114,375)	(18,830)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period	324,985	134,060
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period	210,610	115,230
Cash and cash equivalents	20,292	29,259
Restricted cash and restricted cash equivalents included in funds held for clients	190,318	85,971
Total cash, cash equivalents, restricted cash, and restricted cash equivalents	210,610	115,230
Supplemental information:
Cash paid for interest	449	589
Cash paid for income taxes	$ 378	$ 381

THE COMPANY AND BASIS OF PRESEN

THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE COMPANY AND BASIS OF PRESENTATION	NOTE 1 – THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc., (“Asure”, the “Company”, “we” and “our”), a Delaware Corporation, is a leading provider of Human Capital Management (“HCM”) software solutions. We help small- and medium-sized companies grow by assisting them in building better teams with skills to stay compliant with ever-changing federal, state, and local tax jurisdictions and labor laws, and better allocate cash so they can spend their financial capital on growing their business rather than back-office overhead expenses. Asure’s Human Capital Management suite, named Asure HCM, includes cloud-based Payroll, Tax Services, and Time & Attendance software as well as human resources (“HR”) services ranging from HR projects to completely outsourcing payroll and HR staff. We also offer these products and services through our network of reseller partners. Our platform vision is to help clients grow their business and become the most trusted HCM resource to entrepreneurs everywhere. Our product strategy is driven by three primary challenges that prevent businesses from growing: HR complexity, allocation of both human and financial capital, and the ability to build great teams. The Asure HCM suite includes four product lines: Asure Payroll & Tax, Asure HR, Asure Time & Attendance, and Asure HRServices. We develop, market, sell and support our offerings nationwide through our principal office in Austin, Texas and from our processing hubs in California, Tennessee, Nebraska, New York, Florida, and Vermont. In May 2021, we closed our Washington office where we provided our HR consulting services as employees from that office now work remotely. We have prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of June 30, 2021 and the results of operations, statements of changes in stockholders’ equity for the three and six months ended June 30, 2021 and June 30, 2020, and our statements of cash flows for the six months ended June 30, 2021 and June 30, 2020. These unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited Consolidated Financial Statements and notes thereto filed with the SEC in our annual report on Form 10-K for the fiscal year ended December 31, 2020 (our “2020 Annual Report on Form 10-K”). The results for the interim periods are not necessarily indicative of results for a full fiscal year.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES USE OF ESTIMATES Preparation of the Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the Condensed Consolidated Financial Statements for continued reasonableness. We make appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation. CASH EQUIVALENTS The Company considers all highly liquid investments with an original maturity of 90 days or less at the time of purchase to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. Cash and cash equivalents are deposited at various area banks, which at times may exceed federally insured limits. The Company monitors the viability of the banking institutions carrying its assets on a regular basis, and has the ability to transfer cash to various institutions during times of risk. The Company has not experienced any losses related to these cash balances, and believes its credit risk to be minimal. SIGNIFICANT RISKS AND UNCERTAINTIES The coronavirus (“COVID-19”) pandemic has resulted in a global economic slowdown and disruptions that have and could continue to negatively impact our business. The pandemic and numerous measures implemented to contain the virus such as business shutdowns, shelter-in-place orders and travel bans and restrictions have caused businesses, especially small- and medium-sized businesses, some of whom are our customers, to reduce headcount or cease operations as customer demand decreased. Given the economic slowdown and other risks and uncertainties associated with the pandemic, we expect that our business, financial condition, results of operations and growth prospects will be adversely affected in the future. Our business is impacted by employment levels as we have contracts that charge clients on a per-employee basis. In addition, the conditions caused by the COVID-19 pandemic could adversely affect our customers’ ability or willingness to purchase our offerings, delay prospective customers’ purchasing decisions, delay the provisioning of our offerings, lengthen payment terms, reduce the value or duration of customer subscription contracts, or affect attrition rates, all of which could adversely affect our future sales, operating results and overall financial performance. The duration and extent of the impact from the COVID-19 pandemic depends on future developments that cannot be accurately predicted at this time, such as the severity and transmission rate of the virus and potential variants, the extent and effectiveness of containment actions, including the administration of vaccinations and the impact of these and other factors on our employees, customers, partners and vendors. If we are not able to respond to and manage the impact of such events effectively, our business will be harmed. RECENT ACCOUNTING PRONOUNCEMENTS In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. The standard became effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We adopted ASU 2019-12 during the quarter beginning January 1, 2021, using the prospective approach except for hybrid tax regimes, which we adopted using the modified retrospective approach. The adoption of ASU 2019-12 resulted in no material impact to the Company’s financial statements. RECLASSIFICATION The Company reclassified its presentation of restricted cash and restricted cash equivalents included in funds held for clients as of June 30, 2020 in the Condensed Consolidated Statements of Cash Flows to conform to the current period presentation. Such reclassification had no effect on the consolidated financial position or consolidated results of operations of the Company. LEGAL PROCEEDINGS Although we have been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of June 30, 2021, we were not a party to any pending legal proceedings that are material to our business. ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) As of June 30, 2021 and December 31, 2020, accumulated other comprehensive income (loss) consisted of net unrealized gains and losses on available-for-sale securities.

INVESTMENTS AND FAIR VALUE MEAS

INVESTMENTS AND FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
INVESTMENTS AND FAIR VALUE MEASUREMENT	INVESTMENTS AND FAIR VALUE MEASUREMENTS Accounting Standards Codification (ASC) 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined 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. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable: Level 1: Quoted prices in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and 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. The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2021 and December 31, 2020, respectively (in thousands): Total Carrying Value Level 1 Level 2 Level 3 June 30, 2021 Assets: Cash equivalents Money market funds $ 3,551 $ 3,551 $ — $ — Funds held for clients Money market funds 2,375 2,375 — — Available-for-sale securities 19,076 — 19,076 — Total $ 25,002 $ 5,926 $ 19,076 $ — Liabilities: Contingent purchase consideration $ 2,096 $ — $ — $ 2,096 Total $ 2,096 $ — $ — $ 2,096 December 31, 2020 Assets: Cash equivalents Money market funds $ 5,204 $ 5,204 $ — $ — Funds held for clients Money market funds 63,999 63,999 — — Available-for-sale securities 25,919 — 25,919 — Total $ 95,122 $ 69,203 $ 25,919 $ — Liabilities: Contingent purchase consideration $ 3,880 $ — $ — $ 3,880 Total $ 3,880 $ — $ — $ 3,880 In July 2020, we acquired certain assets of a payroll tax business (the “Asset Purchase Agreement”). The initial purchase price for the assets was $4,250, which we paid in cash at closing. The Asset Purchase Agreement set forth two subsequent purchase consideration payments, which are contingent on certain thresholds. The first contingent purchase consideration of $1,975, was offset by certain net amounts owed to us by the seller related to transition services in the amount of $191, was paid in June 2021 (a total payment of $1,784). The second and final contingent purchase consideration, will be based on the trailing twelve-month revenue at October 31, 2021, and will generally be made by April 30, 2022. We utilized a Monte Carlo simulation to determine the fair value of the contingent consideration. There was no adjustment to the fair value of the contingent consideration at June 30, 2021. Restricted cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following (in thousands): Amortized Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate June 30, 2021 Restricted cash equivalents $ 1,962 $ — $ — $ 1,962 Available-for-sale securities: Certificates of deposit 5,399 137 — 5,536 Corporate debt securities 7,398 205 (9) 7,594 Municipal bonds 3,427 62 — 3,489 U.S. Government agency securities 500 — (5) 495 Total available-for-sale securities 16,724 404 (14) 17,114 Total (2) $ 18,686 $ 404 $ (14) $ 19,076 December 31, 2020 Restricted cash equivalents $ 1,258 $ — $ — $ 1,258 Available-for-sale securities: Certificates of deposit 7,370 204 — 7,574 Corporate debt securities 8,914 295 (1) 9,208 Municipal bonds 7,276 103 (1) 7,378 U.S. Government agency securities 500 1 — 501 Total available-for-sale securities 24,060 603 (2) 24,661 Total (2) $ 25,318 $ 603 $ (2) $ 25,919 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of June 30, 2021 and December 31, 2020, there were 53 and 69 securities, respectively, in an unrealized gain position and there were 2 securities in an unrealized loss position for both periods. As of June 30, 2021, these unrealized losses were less than $9 individually and $14 in the aggregate. As of December 31, 2020, these unrealized losses were less than $2 individually and $2 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At June 30, 2021 and December 31, 2020, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets. Funds held for clients represent assets that the Company has classified as restricted for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client funds obligations on our Condensed Consolidated Balance Sheets. Funds held for clients have been invested in the following categories (in thousands): June 30, 2021 December 31, 2020 Restricted cash and cash equivalents held to satisfy client funds obligations $ 190,318 $ 296,408 Restricted short-term marketable securities held to satisfy client funds obligations 2,027 4,249 Restricted long-term marketable securities held to satisfy client funds obligations 15,087 20,412 Total funds held for clients $ 207,432 $ 321,069 Expected maturities of available-for-sale securities as of June 30, 2021 are as follows (in thousands): One year or less $ 3,487 After one year through five years 15,589 $ 19,076

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 4 – GOODWILL AND OTHER INTANGIBLE ASSETS As of June 30, 2021 and December 31, 2020, goodwill was $73,958. As of June 30, 2021, there has been no impairment of goodwill based on the qualitative assessments performed by the Company. The gross carrying amount and accumulated amortization of our intangible assets as of June 30, 2021 and December 31, 2020 are as follows (in thousands, except weighted average periods): Weighted Average Gross Accumulated Net June 30, 2021 Customer relationships 8.9 $ 88,310 $ (33,803) $ 54,507 Developed technology 6.6 12,001 (8,365) 3,636 Reseller relationships 7.0 853 (853) — Trade names 3.0 880 (446) 434 Noncompete agreements 5.2 1,032 (870) 162 8.5 $ 103,076 $ (44,337) $ 58,739 December 31, 2020 Customer relationships 8.9 $ 88,310 $ (28,898) $ 59,412 Developed technology 6.6 12,001 (7,608) 4,393 Reseller relationships 7.0 853 (853) — Trade names 3.0 880 (312) 568 Noncompete agreements 5.2 1,032 (853) 179 8.5 $ 103,076 $ (38,524) $ 64,552 We record amortization expenses using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses recorded in Operating Expenses were $2,528 and $2,349 for the three months ended June 30, 2021 and 2020, respectively. Amortization expenses recorded in Cost of Sales were $379 and $397 for the three months ended June 30, 2021 and 2020, respectively. Amortization expenses recorded in Operating Expenses were $5,056 and $4,698 for the six months ended June 30, 2021 and 2020, respectively. Amortization expenses recorded in Cost of Sales were $757 and $828 for the six months ended June 30, 2021 and 2020, respectively. There was no impairment of intangibles during the six months ended June 30, 2021 based on the qualitative assessment performed by the Company. The following table summarizes the future estimated amortization expense relating to our intangible assets as of June 30, 2021 (in thousands): 2021 (six months) $ 5,788 2022 11,068 2023 9,942 2024 9,682 2025 8,896 2026 5,785 Thereafter 7,578 $ 58,739

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5 – NOTES PAYABLE The following table summarizes our outstanding debt as of the dates indicated (in thousands): Maturity Stated Interest Rate June 30, 2021 December 31, 2020 Subordinated Notes Payable – acquisitions 7/1/2021 – 7/1/2022 2.00% - 3.00% $ 3,933 $ 6,182 PPP Loan – Pinnacle Bank (1) 6/30/2021 1.00 % — 8,856 Term Loan – Wells Fargo Syndicate Partner 12/31/2024 5.25 % 9,750 9,875 Total Notes Payable $ 13,683 $ 24,913 Short-term Notes Payable 3,398 12,388 Long-term Notes Payable $ 10,285 $ 12,525 (1) See the PPP Loan section that follows in this Note 5 — Notes Payable. The following table summarizes the debt issuance costs as of the dates indicated (in thousands): Gross Notes Payable Debt Issuance Costs and Debt Discount Net Notes Payable June 30, 2021 Current portion of notes payable (1) $ 3,398 $ (121) $ 3,277 Notes payable, net of current portion (2) 10,285 (197) 10,088 Total $ 13,683 $ (318) $ 13,365 December 31, 2020 Current portion of notes payable (1) $ 12,388 $ (78) $ 12,310 Notes payable, net of current portion (2) 12,525 (300) 12,225 Total $ 24,913 $ (378) $ 24,535 (1) Current portion of notes payable includes $0 and $6,866 of Gross Notes Payables and $0 and $0 of Debt Issuance Cost and Debt Discount for the periods ended June 30, 2021 and December 31, 2020, respectively, related to our PPP loan with Pinnacle Bank. See the PPP Loan section that follows in this Note 5 — Notes Payable. (2) Notes Payable, net of current portion includes $0 and $1,989 of Gross Notes Payables and $0 and $0 Debt Issuance Cost and Debt Discount for the periods ended June 30, 2021 and December 31, 2020, respectively, related to our PPP loan with Pinnacle Bank. See the PPP Loan section that follows in this Note 5 — Notes Payable. The following table summarizes the future principal payments related to our outstanding debt as of June 30, 2021 (in thousands): Year Ending Amount 2021 (six months) $ 3,148 2022 1,410 2023 500 2024 8,625 Total $ 13,683 Senior Credit Facility with Wells Fargo N.A. In March 2014, we entered into a credit agreement (the “Credit Agreement”) with Wells Fargo, as administrative agent, and the lenders that are party thereto. The Credit Agreement contains customary events of default, including, among others, payment defaults, covenant defaults, judgment defaults, bankruptcy and insolvency events, cross defaults to certain indebtedness, incorrect representations or warranties, and change of control. In some cases, the defaults are subject to customary notice and grace period provisions. In March 2014 and in connection with the Credit Agreement, we and our wholly owned active subsidiaries entered into a Guaranty and Security Agreement with Wells Fargo Bank. Under the Guaranty and Security Agreement, we and each of our wholly owned active subsidiaries have guaranteed all obligations under the Credit Agreement and granted a security interest in substantially all of our and our subsidiaries’ assets. The Credit Agreement has been amended and restated multiple times, with the most recent amendment and restatement effective December 31, 2019. The Credit Agreement was also amended, but not restated, on August 10, 2020. Following the amendment, the Credit Agreement provided for $10,000 in term loans and a $5,000 revolver and provided for new applicable margin rates for determining the interest payable on loans and amended certain of our financial covenants as described in our 2020 Annual Report on Form 10-K. We expect to be in compliance with these amended financial covenants over the next twelve months. For both periods ending June 30, 2021, and December 31, 2020, no amount was outstanding and $4,500 was available for borrowing under the revolver. PPP Loan Due to the effects of COVID-19 on our business and the related need to support our operations, we received an unsecured Paycheck Protection Program loan in the amount of $8,856 (the “PPP Loan”) in April 2020 from Pinnacle Bank (the “Lender”) under the Coronavirus Aid, Relief and Economic Security Act. In June 2021, we received notice from our Lender that the Small Business Administration (“SBA”) had approved our application for forgiveness of our PPP Loan. The amount forgiven of $8,560 was the amount we requested in our forgiveness application but was less than the original principal balance due, in part, to changes in SBA guidance following the date of our original loan application. Following the grant of forgiveness, we had an outstanding principal balance of $296 and an additional immaterial amount of accrued interest in our PPP Loan, both of which we paid in full in June 2021. During the three months ended June 30, 2021 the Company recorded a gain on the forgiveness of the PPP Loan and accrued interest in the amount of $8,654. The gain on the forgiveness of the PPP Loan is reflected on our Condensed Consolidated Statements of Comprehensive Income, and is a non-taxable event.

CONTRACTS WITH CUSTOMERS AND RE

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	6 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	NOTE 6 – CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for doubtful accounts of $2,411, were $3,482 at June 30, 2021. Receivables from contracts with customers, net of allowance for doubtful accounts of $2,194, were $3,354 at December 31, 2020. No customers represented more than 10% of our net accounts receivable balance as of June 30, 2021 and December 31, 2020, respectively. Deferred Commissions Deferred commission costs from contracts with customers were $4,388 and $3,792 at June 30, 2021 and December 31, 2020, respectively. The amount of amortization recognized for the three and six months ended June 30, 2021 was $307 and $539, respectively, and for the three and six months ended June 30, 2020 was $190 and $471, respectively. Deferred Revenue During the three and six months ended June 30, 2021, revenue of $442 and $3,848, and the three and six months ended June 30, 2020, revenue of $689 and $3,393, respectively, was recognized from the deferred revenue balance at the beginning of each period. Transaction Price Allocated to the Remaining Performance Obligations As of June 30, 2021, approximately $24,801 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 71% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. Revenue Concentration During the three and six months ended June 30, 2021 and 2020, there were no customers that individually represented 10% or more of consolidated revenue.

LEASES

LEASES	6 Months Ended
	Jun. 30, 2021
Disclosure Text Block [Abstract]
Lessor, Operating Leases [Text Block]	NOTE 7 – LEASES We have entered into office space lease agreements, which qualify as operating leases under ASU No. 2016-02, “Leases (Topic 842)”. Under such leases, the lessors receive annual minimum (base) rent. The leases have original terms (excluding extension options) ranging from one year to ten years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We record base rent expense under the straight-line method over the term of the lease. In the accompanying Condensed Consolidated Statements of Comprehensive Loss, rent expense is included in operating expenses under general and administrative expenses. The components of the rent expense for the three and six months ended June 30, 2021 and 2020 were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating lease cost $ 544 $ 521 $ 1,114 $ 1,073 Sublease income (11) (48) (21) (96) Net rent expense $ 533 $ 473 $ 1,093 $ 977 For purposes of calculating the operating lease assets and lease liabilities, extension options are not included in the lease term unless it is reasonably certain we will exercise the option, or the lessor has the sole ability to exercise the option. The weighted average discount rate of our operating leases is 9% as of June 30, 2021 and December 31, 2020, respectively. The weighted average remaining lease term is five years and six years as of June 30, 2021 and December 31, 2020, respectively. Supplemental cash flow information related to operating leases for the six months ended June 30, 2021 and 2020 are as follows (in thousands): Six Months Ended June 30, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,198 $ 1,117 Non-cash operating activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 325 $ 1,052 Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows (in thousands): Operating Leases 2021 (six months) $ 1,086 2022 1,632 2023 1,148 2024 1,037 2025 828 2026 610 Thereafter 1,192 Total minimum lease payments 7,533 Less: imputed interest (1,479) Total lease liabilities $ 6,054

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement [Text Block]	NOTE 8 – SHARE-BASED COMPENSATION We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan, approved by our shareholders, replaced our 2009 Equity Incentive Plan, as amended (the “2009 Plan”), however, the terms and conditions of the 2009 Plan continue to govern any outstanding awards previously granted under the 2009 Plan. The number of shares available for issuance under the 2018 Plan is equal to the sum of (i) 2,350,000 shares, and (ii) any shares subject to issued and outstanding awards under the 2009 Plan as of the effective date of the 2018 Plan that expire, are canceled or otherwise terminate following the effective date of the 2018 Plan. We have outstanding options to purchase 1,910,803 shares at a weighted average exercise price of $7.95. During the three and six months ending June 30, 2021 we issued 596,000 and 903,500 of employee stock options, respectively. The weighted average exercise price of these awards was $7.86 and $7.75 for the three and six months ended June 30, 2021, respectively. These awards will vest over a three year period. We also had 261,616 outstanding restricted stock units as of June 30, 2021. As of June 30, 2021, we had 1,607,763 shares available for grant pursuant to the 2018 Plan. Share based compensation for our stock option plans for the three months ended June 30, 2021 and June 30, 2020 was $714 and $587, respectively and for the six months ended June 30, 2021 and June 30, 2020 was $1,340 and $1,025, respectively. We issued 84,829 and 58,479 shares of common stock related to exercises of stock options for the three months ended June 30, 2021 and 2020, respectively. We issued 27,793 and 7,213 shares of common stock related to the issuance of vested restricted stock units for the three months ended June 30, 2021 and 2020, respectively.

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NET EARNINGS (LOSS) PER SHARE We compute net earnings (loss) per share based on the weighted average number of common shares outstanding for the period. Diluted net earnings (loss) per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options. We compute the number of common share equivalents, which includes stock options, using the treasury stock method. We have excluded stock options and restricted stock units of approximately 2,172 and 2,172 shares for the three and six months ended June 30, 2021 and 2020, respectively, from the computation of the diluted shares because the effect of including the stock options and restricted stock units would have been anti-dilutive. The following table sets forth the computation of basic and diluted net earnings (loss) per common share for the three and six months ended June 30, 2021 and June 30, 2020 (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Basic: Net income (loss) $ 3,764 $ (3,944) $ 2,166 $ (5,711) Weighted-average shares of common stock outstanding 19,040 15,779 19,033 15,753 Basic earnings (loss) per share $ 0.20 $ (0.25) $ 0.11 $ (0.36) Diluted: Net income (loss) $ 3,764 $ (3,944) $ 2,166 $ (5,711) Weighted-average shares of common stock outstanding 19,203 15,779 19,198 15,753 Diluted earnings (loss) per share $ 0.20 $ (0.25) $ 0.11 $ (0.36)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS On August 9, 2021, we entered into a commitment letter (the “Commitment Letter”) with Structural Capital Investments III, LP (“Structural”) pursuant to which Structural has agreed, subject to the conditions set forth in the Commitment Letter, to provide us up to $50 million in acquisition and term loan financing to support our growth needs (the “New Credit Facility”). The Loan and Security Agreement and Ancillary Terms attached to the Commitment Letter provide the material terms and conditions of the New Credit Facility. Subject to the satisfaction of certain closing conditions, the parties are expected to close and fund up to $25 million of the New Credit Facility on or around September 15, 2021; however the closing may be extended to September 30, 2021 upon our request, and at Structural’s reasonable discretion. If the closing conditions are not satisfied by September 30, 2021 (if the extension is granted), the Commitment Letter will expire. The New Credit Facility would replace our existing facility with Wells Fargo N.A. and on August 9, 2021, we provided Wells Fargo N.A. with notice of our intent to terminate the existing facility. We expect to pay off all of our outstanding obligations to Wells Fargo N.A. in connection with the closing of the New Credit Facility.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policy)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Use of Estimates	USE OF ESTIMATES Preparation of the Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the Condensed Consolidated Financial Statements for continued reasonableness. We make appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation. CASH EQUIVALENTS The Company considers all highly liquid investments with an original maturity of 90 days or less at the time of purchase to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. Cash and cash equivalents are deposited at various area banks, which at times may exceed federally insured limits. The Company monitors the viability of the banking institutions carrying its assets on a regular basis, and has the ability to transfer cash to various institutions during times of risk. The Company has not experienced any losses related to these cash balances, and believes its credit risk to be minimal.
Significant Risks and Uncertainties	SIGNIFICANT RISKS AND UNCERTAINTIES The coronavirus (“COVID-19”) pandemic has resulted in a global economic slowdown and disruptions that have and could continue to negatively impact our business. The pandemic and numerous measures implemented to contain the virus such as business shutdowns, shelter-in-place orders and travel bans and restrictions have caused businesses, especially small- and medium-sized businesses, some of whom are our customers, to reduce headcount or cease operations as customer demand decreased. Given the economic slowdown and other risks and uncertainties associated with the pandemic, we expect that our business, financial condition, results of operations and growth prospects will be adversely affected in the future. Our business is impacted by employment levels as we have contracts that charge clients on a per-employee basis. In addition, the conditions caused by the COVID-19 pandemic could adversely affect our customers’ ability or willingness to purchase our offerings, delay prospective customers’ purchasing decisions, delay the provisioning of our offerings, lengthen payment terms, reduce the value or duration of customer subscription contracts, or affect attrition rates, all of which could adversely affect our future sales, operating results and overall financial performance. The duration and extent of the impact from the COVID-19 pandemic depends on future developments that cannot be accurately predicted at this time, such as the severity and transmission rate of the virus and potential variants, the extent and effectiveness of containment actions, including the administration of vaccinations and the impact of these and other factors on our employees, customers, partners and vendors. If we are not able to respond to and manage the impact of such events effectively, our business will be harmed.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. The standard became effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We adopted ASU 2019-12 during the quarter beginning January 1, 2021, using the prospective approach except for hybrid tax regimes, which we adopted using the modified retrospective approach. The adoption of ASU 2019-12 resulted in no material impact to the Company’s financial statements. RECLASSIFICATION The Company reclassified its presentation of restricted cash and restricted cash equivalents included in funds held for clients as of June 30, 2020 in the Condensed Consolidated Statements of Cash Flows to conform to the current period presentation. Such reclassification had no effect on the consolidated financial position or consolidated results of operations of the Company.
Legal Proceedings	LEGAL PROCEEDINGS Although we have been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of June 30, 2021, we were not a party to any pending legal proceedings that are material to our business.
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) As of June 30, 2021 and December 31, 2020, accumulated other comprehensive income (loss) consisted of net unrealized gains and losses on available-for-sale securities.
Fair Value Measurement	Accounting Standards Codification (ASC) 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined 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. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable: Level 1: Quoted prices in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and 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.

INVESTMENTS AND FAIR VALUE ME_2

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2021 and December 31, 2020, respectively (in thousands): Total Carrying Value Level 1 Level 2 Level 3 June 30, 2021 Assets: Cash equivalents Money market funds $ 3,551 $ 3,551 $ — $ — Funds held for clients Money market funds 2,375 2,375 — — Available-for-sale securities 19,076 — 19,076 — Total $ 25,002 $ 5,926 $ 19,076 $ — Liabilities: Contingent purchase consideration $ 2,096 $ — $ — $ 2,096 Total $ 2,096 $ — $ — $ 2,096 December 31, 2020 Assets: Cash equivalents Money market funds $ 5,204 $ 5,204 $ — $ — Funds held for clients Money market funds 63,999 63,999 — — Available-for-sale securities 25,919 — 25,919 — Total $ 95,122 $ 69,203 $ 25,919 $ — Liabilities: Contingent purchase consideration $ 3,880 $ — $ — $ 3,880 Total $ 3,880 $ — $ — $ 3,880
Debt Securities, Available-for-sale	nvestments classified as available-for-sale within funds held for clients consisted of the following (in thousands): Amortized Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate June 30, 2021 Restricted cash equivalents $ 1,962 $ — $ — $ 1,962 Available-for-sale securities: Certificates of deposit 5,399 137 — 5,536 Corporate debt securities 7,398 205 (9) 7,594 Municipal bonds 3,427 62 — 3,489 U.S. Government agency securities 500 — (5) 495 Total available-for-sale securities 16,724 404 (14) 17,114 Total (2) $ 18,686 $ 404 $ (14) $ 19,076 December 31, 2020 Restricted cash equivalents $ 1,258 $ — $ — $ 1,258 Available-for-sale securities: Certificates of deposit 7,370 204 — 7,574 Corporate debt securities 8,914 295 (1) 9,208 Municipal bonds 7,276 103 (1) 7,378 U.S. Government agency securities 500 1 — 501 Total available-for-sale securities 24,060 603 (2) 24,661 Total (2) $ 25,318 $ 603 $ (2) $ 25,919 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of June 30, 2021 and December 31, 2020, there were 53 and 69 securities, respectively, in an unrealized gain position and there were 2 securities in an unrealized loss position for both periods. As of June 30, 2021, these unrealized losses were less than $9 individually and $14 in the aggregate. As of December 31, 2020, these unrealized losses were less than $2 individually and $2 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At June 30, 2021 and December 31, 2020, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets. Funds held for clients have been invested in the following categories (in thousands): June 30, 2021 December 31, 2020 Restricted cash and cash equivalents held to satisfy client funds obligations $ 190,318 $ 296,408 Restricted short-term marketable securities held to satisfy client funds obligations 2,027 4,249 Restricted long-term marketable securities held to satisfy client funds obligations 15,087 20,412 Total funds held for clients $ 207,432 $ 321,069
Investments Classified by Contractual Maturity Date	Expected maturities of available-for-sale securities as of June 30, 2021 are as follows (in thousands): One year or less $ 3,487 After one year through five years 15,589 $ 19,076

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The gross carrying amount and accumulated amortization of our intangible assets as of June 30, 2021 and December 31, 2020 are as follows (in thousands, except weighted average periods): Weighted Average Gross Accumulated Net June 30, 2021 Customer relationships 8.9 $ 88,310 $ (33,803) $ 54,507 Developed technology 6.6 12,001 (8,365) 3,636 Reseller relationships 7.0 853 (853) — Trade names 3.0 880 (446) 434 Noncompete agreements 5.2 1,032 (870) 162 8.5 $ 103,076 $ (44,337) $ 58,739 December 31, 2020 Customer relationships 8.9 $ 88,310 $ (28,898) $ 59,412 Developed technology 6.6 12,001 (7,608) 4,393 Reseller relationships 7.0 853 (853) — Trade names 3.0 880 (312) 568 Noncompete agreements 5.2 1,032 (853) 179 8.5 $ 103,076 $ (38,524) $ 64,552
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The following table summarizes the future estimated amortization expense relating to our intangible assets as of June 30, 2021 (in thousands): 2021 (six months) $ 5,788 2022 11,068 2023 9,942 2024 9,682 2025 8,896 2026 5,785 Thereafter 7,578 $ 58,739

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The following table summarizes our outstanding debt as of the dates indicated (in thousands): Maturity Stated Interest Rate June 30, 2021 December 31, 2020 Subordinated Notes Payable – acquisitions 7/1/2021 – 7/1/2022 2.00% - 3.00% $ 3,933 $ 6,182 PPP Loan – Pinnacle Bank (1) 6/30/2021 1.00 % — 8,856 Term Loan – Wells Fargo Syndicate Partner 12/31/2024 5.25 % 9,750 9,875 Total Notes Payable $ 13,683 $ 24,913 Short-term Notes Payable 3,398 12,388 Long-term Notes Payable $ 10,285 $ 12,525 (1) See the PPP Loan section that follows in this Note 5 — Notes Payable. The following table summarizes the debt issuance costs as of the dates indicated (in thousands): Gross Notes Payable Debt Issuance Costs and Debt Discount Net Notes Payable June 30, 2021 Current portion of notes payable (1) $ 3,398 $ (121) $ 3,277 Notes payable, net of current portion (2) 10,285 (197) 10,088 Total $ 13,683 $ (318) $ 13,365 December 31, 2020 Current portion of notes payable (1) $ 12,388 $ (78) $ 12,310 Notes payable, net of current portion (2) 12,525 (300) 12,225 Total $ 24,913 $ (378) $ 24,535 (1) Current portion of notes payable includes $0 and $6,866 of Gross Notes Payables and $0 and $0 of Debt Issuance Cost and Debt Discount for the periods ended June 30, 2021 and December 31, 2020, respectively, related to our PPP loan with Pinnacle Bank. See the PPP Loan section that follows in this Note 5 — Notes Payable. (2) Notes Payable, net of current portion includes $0 and $1,989 of Gross Notes Payables and $0 and $0 Debt Issuance Cost and Debt Discount for the periods ended June 30, 2021 and December 31, 2020, respectively, related to our PPP loan with Pinnacle Bank. See the PPP Loan section that follows in this Note 5 — Notes Payable.
Schedule of Maturities of Long-term Debt [Table Text Block]	The following table summarizes the future principal payments related to our outstanding debt as of June 30, 2021 (in thousands): Year Ending Amount 2021 (six months) $ 3,148 2022 1,410 2023 500 2024 8,625 Total $ 13,683

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2021
Disclosure Text Block [Abstract]
Lease, Cost [Table Text Block]	The components of the rent expense for the three and six months ended June 30, 2021 and 2020 were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Operating lease cost $ 544 $ 521 $ 1,114 $ 1,073 Sublease income (11) (48) (21) (96) Net rent expense $ 533 $ 473 $ 1,093 $ 977
Lessee, Operating Lease, Disclosure [Table Text Block]	Supplemental cash flow information related to operating leases for the six months ended June 30, 2021 and 2020 are as follows (in thousands): Six Months Ended June 30, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,198 $ 1,117 Non-cash operating activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 325 $ 1,052
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows (in thousands): Operating Leases 2021 (six months) $ 1,086 2022 1,632 2023 1,148 2024 1,037 2025 828 2026 610 Thereafter 1,192 Total minimum lease payments 7,533 Less: imputed interest (1,479) Total lease liabilities $ 6,054

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net earnings (loss) per common share for the three and six months ended June 30, 2021 and June 30, 2020 (in thousands, except per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Basic: Net income (loss) $ 3,764 $ (3,944) $ 2,166 $ (5,711) Weighted-average shares of common stock outstanding 19,040 15,779 19,033 15,753 Basic earnings (loss) per share $ 0.20 $ (0.25) $ 0.11 $ (0.36) Diluted: Net income (loss) $ 3,764 $ (3,944) $ 2,166 $ (5,711) Weighted-average shares of common stock outstanding 19,203 15,779 19,198 15,753 Diluted earnings (loss) per share $ 0.20 $ (0.25) $ 0.11 $ (0.36)

INVESTMENTS AND FAIR VALUE ME_3

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - Recurring - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Funds held for clients
Total	$ 25,002	$ 95,122
Liabilities:
Contingent purchase consideration	2,096	3,880
Total	2,096	3,880
Money market funds
Funds held for clients
Funds held for clients	2,375	63,999
Available-for-sale securities
Funds held for clients
Funds held for clients	19,076	25,919
Money market funds
Cash equivalents
Cash equivalents	3,551	5,204
Level 1
Funds held for clients
Total	5,926	69,203
Liabilities:
Contingent purchase consideration	0	0
Total	0	0
Level 1 | Money market funds
Funds held for clients
Funds held for clients	2,375	63,999
Level 1 | Available-for-sale securities
Funds held for clients
Funds held for clients	0	0
Level 1 | Money market funds
Cash equivalents
Cash equivalents	3,551	5,204
Level 2
Funds held for clients
Total	19,076	25,919
Liabilities:
Contingent purchase consideration	0	0
Total	0	0
Level 2 | Money market funds
Funds held for clients
Funds held for clients	0	0
Level 2 | Available-for-sale securities
Funds held for clients
Funds held for clients	19,076	25,919
Level 2 | Money market funds
Cash equivalents
Cash equivalents	0	0
Level 3
Funds held for clients
Total	0	0
Liabilities:
Contingent purchase consideration	2,096	3,880
Total	2,096	3,880
Level 3 | Money market funds
Funds held for clients
Funds held for clients	0	0
Level 3 | Available-for-sale securities
Funds held for clients
Funds held for clients	0	0
Level 3 | Money market funds
Cash equivalents
Cash equivalents	$ 0	$ 0

INVESTMENTS AND FAIR VALUE ME_4

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	Jul. 31, 2020	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Initial purchase price	$ 4,250
Asset Acquisition, Consideration Transferred, Contingent Consideration		$ 1,975
Long-term Debt, Gross		13,683	$ 13,683		$ 24,913
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability		191
Payment for Contingent Consideration Liability, Financing Activities			1,784	$ 0
Pinnacle Bank [Member]
INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Long-term Debt, Gross		$ 0	$ 0		$ 8,856

INVESTMENTS AND FAIR VALUE ME_5

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Debt Securities, Available-for-sale (Details) $ in Thousands	Jun. 30, 2021USD ($)security	Dec. 31, 2020USD ($)security
Funds Held for Clients
Amortized Cost	$ 16,724	$ 24,060
Gross Unrealized Gains	404	603
Gross Unrealized Losses	(14)	(2)
Aggregate Estimated Fair Value	17,114	24,661
Funds Held For Clients, Restricted Cash and Debt Securities	19,076	25,919
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses	(14)	(2)
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains	404	603
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost	$ 18,686	$ 25,318
Number of securities in unrealized gain position | security	53	69
Number of securities in unrealized loss position | security	2	2
Funds Held For Clients, Restricted Cash, Amortized Cost	$ 1,962	$ 1,258
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses	0	0
Funds Held For Clients, Restricted Cash	1,962	1,258
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains	0	0
Individually
Funds Held for Clients
Gross Unrealized Losses	(9)	(2)
Certificates of deposit
Funds Held for Clients
Amortized Cost	5,399	7,370
Gross Unrealized Gains	137	204
Gross Unrealized Losses	0	0
Aggregate Estimated Fair Value	5,536	7,574
Corporate debt securities
Funds Held for Clients
Amortized Cost	7,398	8,914
Gross Unrealized Gains	205	295
Gross Unrealized Losses	(9)	(1)
Aggregate Estimated Fair Value	7,594	9,208
Municipal bonds
Funds Held for Clients
Amortized Cost	3,427	7,276
Gross Unrealized Gains	62	103
Gross Unrealized Losses	0	(1)
Aggregate Estimated Fair Value	3,489	7,378
U.S. Government agency securities
Funds Held for Clients
Amortized Cost	500	500
Gross Unrealized Gains	0	1
Gross Unrealized Losses	(5)	0
Aggregate Estimated Fair Value	$ 495	$ 501

INVESTMENTS AND FAIR VALUE ME_6

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Funds Held For Clients (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020
Debt Securities, Available-for-sale [Line Items]
Restricted cash and restricted cash equivalents included in funds held for clients	$ 190,318	$ 296,408	$ 85,971
Available-for-sale Securities, Current	2,027	4,249
Available-for-sale Securities, Noncurrent	15,087	20,412
Total funds held for clients	$ 207,432	$ 321,069

INVESTMENTS AND FAIR VALUE ME_7

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Investments Classified by Contractual Maturity Date (Details) $ in Thousands	Jun. 30, 2021USD ($)
Fair Value Disclosures [Abstract]
One year or less	$ 3,487
After one year through five years	15,589
Available-for-sale debt securities total fair value	$ 19,076

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 73,958		$ 73,958		$ 73,958
Amortization of intangible assets	2,528	$ 2,349	5,056	$ 4,698
Cost, Amortization	$ 379	$ 397	757	$ 828
Goodwill and Intangible Asset Impairment			$ 0
Finite-Lived Intangible Assets, Amortization Method			straight-line method	straight-line method

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Goodwill $ in Thousands	Jun. 30, 2021USD ($)
Schedule of Goodwill [Abstract]
Balance	$ 73,958
Balance	$ 73,958

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	6 Months Ended	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	8 years 6 months	8 years 6 months
Intangible Asset, Gross	$ 103,076		$ 103,076
Intangible Asset, Accumulated Amortization	(44,337)		(38,524)
Intangible Asset, Net	$ 58,739		64,552
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	8 years 10 months 24 days	8 years 10 months 24 days
Intangible Asset, Gross	$ 88,310		88,310
Intangible Asset, Accumulated Amortization	(33,803)		(28,898)
Intangible Asset, Net	$ 54,507		59,412
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	6 years 7 months 6 days	6 years 7 months 6 days
Intangible Asset, Gross	$ 12,001		12,001
Intangible Asset, Accumulated Amortization	(8,365)		(7,608)
Intangible Asset, Net	$ 3,636		4,393
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years	7 years
Intangible Asset, Gross	$ 853		853
Intangible Asset, Accumulated Amortization	(853)		(853)
Intangible Asset, Net	$ 0		0
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	3 years	3 years
Intangible Asset, Gross	$ 880		880
Intangible Asset, Accumulated Amortization	(446)		(312)
Intangible Asset, Net	$ 434		568
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	5 years 2 months 12 days	5 years 2 months 12 days
Intangible Asset, Gross	$ 1,032		1,032
Intangible Asset, Accumulated Amortization	(870)		(853)
Intangible Asset, Net	$ 162		$ 179

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Schedule of Expected Amortization Expense [Abstract]
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	$ 5,788
Finite-Lived Intangible Asset, Expected Amortization, Year One	11,068
Finite-Lived Intangible Asset, Expected Amortization, Year Two	9,942
Finite-Lived Intangible Asset, Expected Amortization, Year Three	9,682
Finite-Lived Intangible Asset, Expected Amortization, Year Four	8,896
Finite-Lived Intangible Asset, Expected Amortization, Year Five	5,785
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	7,578
Finite-Lived Intangible Assets, Net	58,739	$ 64,552
Lessee, Operating Lease, Liability, to be Paid, after Year Five	$ 1,192

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
NOTES PAYABLE (Details) [Line Items]
Debt Issuance Costs, Gross, Current	$ 121	$ 78
Debt Issuance Costs, Noncurrent, Net	197	300
Long-term Debt, Gross	13,683	24,913
Long-term Line of Credit	0	0
Line of Credit Facility, Remaining Borrowing Capacity	4,500	4,500
Debt | Medium-term Notes [Member]
NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 10,000
Pinnacle Bank [Member]
NOTES PAYABLE (Details) [Line Items]
Loans Payable to Bank, Current	0	6,866
Debt Issuance Costs, Gross, Current	0	0
Notes Payable to Bank, Noncurrent	0	1,989
Debt Issuance Costs, Noncurrent, Net	0	0
Long-term Debt, Gross	$ 0	$ 8,856
Debt Instrument, Interest Rate, Stated Percentage	1.00%
Debt Instrument, Decrease, Forgiveness	$ 8,560
Repayments of Debt	$ 296
Revolving Credit Facility [Member] | Debt
NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 5,000

NOTES PAYABLE (Details) - Sched

NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Long-term Debt, Gross	$ 13,683	$ 24,913
Current portion of notes payable	3,277	12,310
Notes payable, net of current portion	10,088	12,225
Short-term Debt
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 3,398	12,388
Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	7/1/2021 – 7/1/2022
Long-term Debt, Gross	$ 3,933	6,182
Long-term Debt
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 10,285	12,525
Pinnacle Bank [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	6/30/2021
Debt Instrument, Interest Rate, Stated Percentage	1.00%
Long-term Debt, Gross	$ 0	8,856
Wells Fargo Syndicated Partner [Member] | Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	12/31/2024
Debt Instrument, Interest Rate, Stated Percentage	5.25%
Long-term Debt, Gross	$ 9,750	$ 9,875
Consolidated Entities [Domain] | Minimum [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2.00%
Consolidated Entities [Domain] | Maximum [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.00%

NOTES PAYABLE (Details) - Sch_2

NOTES PAYABLE (Details) - Schedule of Debt and Debt Issuance Costs - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Schedule of Debt and Debt Issuance Costs [Abstract]
Debt Issuance Costs and Debt Discount, current portion	$ (121)	$ (78)
Notes payable, net of current portion	3,277	12,310
Notes payable, net of current portion	(197)	(300)
Notes payable, net of current portion	10,088	12,225
Long-term Debt, Gross	13,683	24,913
Total Debt Issuance Costs and Debt Discount	(318)	(378)
Total notes payable	13,365	24,535
NOTES PAYABLE (Details) [Line Items]
Debt Issuance Costs, Gross, Current	121	78
Pinnacle Bank [Member]
Schedule of Debt and Debt Issuance Costs [Abstract]
Debt Issuance Costs and Debt Discount, current portion	0	0
Notes payable, net of current portion	0	0
Long-term Debt, Gross	0	8,856
Loans Payable to Bank, Current	0	6,866
NOTES PAYABLE (Details) [Line Items]
Debt Issuance Costs, Gross, Current	$ 0	$ 0

NOTES PAYABLE (Details) - Sch_3

NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Schedule of Maturities of Long-term Debt [Abstract]
Long-Term Debt, Maturity, Remainder of Fiscal Year	$ 3,148
Long-Term Debt, Maturity, Year One	1,410
Long-Term Debt, Maturity, Year Two	500
Long-Term Debt, Maturity, Year Three	8,625
Long-term Debt, Gross	$ 13,683	$ 24,913

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - shares	Jun. 30, 2021	Dec. 31, 2020
STOCKHOLDERS' EQUITY (Details) [Line Items]
Common stock, shares authorized	44,000,000	22,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	2,350,000,000

CONTRACTS WITH CUSTOMERS AND _2

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contract with Customer, Asset, Allowance for Credit Loss	$ 2,411		$ 2,411		$ 2,194
Contract with Customer, Asset, after Allowance for Credit Loss	3,482		3,482		3,354
Capitalized Contract Cost, Gross	4,388		4,388		$ 3,792
Amortization of Deferred Sales Commissions	307	$ 190	539	$ 471
Deferred Revenue, Revenue Recognized	442	$ 689	3,848	$ 3,393
Revenue, Remaining Performance Obligation, Amount	$ 24,801		$ 24,801
Revenue, Remaining Performance Obligation, Percentage	71.00%		71.00%
Accounts Receivable [Member]
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Concentration Risk, Benchmark Description			No customers represented more than 10% of our net accounts receivable balance as of June 30, 2021 and December 31, 2020, respectively.		No customers represented more than 10% of our net accounts receivable balance as of June 30, 2021 and December 31, 2020, respectively.
Revenue Benchmark
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Concentration Risk, Benchmark Description			During the three and six months ended June 30, 2021 and 2020, there were no customers that individually represented 10% or more of consolidated revenue.		During the three and six months ended June 30, 2021 and 2020, there were no customers that individually represented 10% or more of consolidated revenue.
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-06-30
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months		12 months

LEASES (Details)

LEASES (Details)	Jun. 30, 2021	Dec. 31, 2020
LEASES (Details) [Line Items]
Operating Lease, Weighted Average Discount Rate, Percent	9.00%
Operating Lease, Weighted Average Remaining Lease Term	5 years	6 years
Minimum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	10 years

LEASES (Details) - Rent Expense

LEASES (Details) - Rent Expense Components - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Rent Expense Components [Abstract]
Operating lease cost	$ 544	$ 521	$ 1,114	$ 1,073
Sublease income	(11)	(48)	(21)	(96)
Net rent expense	$ 533	$ 473	$ 1,093	$ 977

LEASES (Details) - Lessee, Oper

LEASES (Details) - Lessee, Operating Lease, Disclosure - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 1,198	$ 1,117
Non-cash operating activities:
Operating lease assets obtained in exchange for new operating lease liabilities	$ 325	$ 1,052
Minimum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	10 years

LEASES (Details) - Lessee, Op_2

LEASES (Details) - Lessee, Operating Lease, Liability, Maturity $ in Thousands	Jun. 30, 2021USD ($)
Lessee, Operating Lease, Liability, Maturity [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 1,086
Lessee, Operating Lease, Liability, to be Paid, Year One	1,632
Lessee, Operating Lease, Liability, to be Paid, Year Two	1,148
Lessee, Operating Lease, Liability, to be Paid, Year Three	1,037
Lessee, Operating Lease, Liability, to be Paid, Year Four	828
Lessee, Operating Lease, Liability, to be Paid, Year Five	610
Lessee, Operating Lease, Liability, to be Paid, after Year Five	1,192
Lessee, Operating Lease, Liability, to be Paid, Total	7,533
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(1,479)
Operating Lease, Liability	$ 6,054

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Shares available for issuance	2,350,000,000		2,350,000,000
Options Outstanding	1,910,803,000		1,910,803,000
Options outstanding weighted average exercise price (in Dollars per share)	$ 7.95		$ 7.95
Options granted	596,000,000		903,500,000
Options granted exercise price (in Dollars per share)	$ 7.86		$ 7.75
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number	261,616,000		261,616,000
Shares available for grant	1,607,763,000		1,607,763,000
Share-based Payment Arrangement, Expense (in Dollars)	$ 714	$ 587	$ 1,340	$ 1,025
Stock issued upon option exercise and vesting of restricted stock units (in shares)	84,829,000	58,479,000
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	27,793,000	7,213,000

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Equity Option
NET LOSS PER SHARE (Details) [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,172,000	2,172,000	2,172,000	2,172,000

NET LOSS PER SHARE (Details) -

NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Earnings Per Share [Abstract]
Net income (loss)	$ 3,764	$ (1,598)	$ (3,944)	$ (1,767)	$ 2,166	$ (5,711)
Weighted average shares of common stock outstanding, basic (in shares)	19,040,000		15,779,000		19,033,000	15,753,000
Weighted average shares of common stock outstanding, diluted (in shares)	19,203,000		15,779,000		19,198,000	15,753,000
Basic loss per share (in Dollars per share)	$ 0.20		$ (0.25)		$ 0.11	$ (0.36)
Diluted loss per share (in Dollars per share)	$ 0.20		$ (0.25)		$ 0.11	$ (0.36)