Barrett Business Services (BBSI) 10-Q 8 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'BARRETT BUSINESS SERVICES INC	'
Entity Central Index Key	'0000902791	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	7,165,231

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$34,978	$45,747
Marketable securities	7,108	16,748
Trade accounts receivable, net	98,717	63,921
Income taxes receivable	2,307	0
Prepaid expenses and other	1,444	4,854
Restricted certificates of deposit	63,944	0
Deferred income taxes	8,172	8,148
Total current assets	216,670	139,418
Marketable securities	5,876	9,899
Property, equipment and software, net	20,383	18,489
Restricted marketable securities and workers' compensation deposits	10,472	9,726
Other assets	3,132	3,509
Goodwill	47,820	47,820
Total assets	304,353	228,861
Current liabilities:	'	'
Current portion of long-term debt	220	220
Line of credit	0	4,532
Accounts payable	2,721	1,995
Accrued payroll, payroll taxes and related benefits	107,060	69,568
Income taxes payable	0	272
Other accrued liabilities	953	306
Workers' compensation claims liabilities	32,068	24,541
Safety incentives liability	11,947	9,842
Total current liabilities	154,969	111,276
Long-term workers' compensation claims liabilities	63,912	46,023
Long-term debt	5,108	5,273
Deferred income taxes	10,607	10,607
Customer deposits and other long-term liabilities	1,789	1,786
Commitments and contingencies	'	'
Stockholders' equity:	'	'
Preferred stock, $.01 par value; 500 shares authorized; no shares issued and outstanding	0	0
Common stock, $.01 par value; 20,500 shares authorized, 7,165 and 7,017 shares issued and outstanding	72	70
Additional paid-in capital	5,456	913
Accumulated other comprehensive (loss) income	-16	23
Retained earnings	62,456	52,890
Total stockholders' equity	67,968	53,896
Total liabilities and stockholders' equity	$304,353	$228,861

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Per Share data, unless otherwise specified
Statement Of Financial Position [Abstract]	'	'
Preferred stock, par value	$0.01	$0.01
Preferred stock, shares authorized	500	500
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.01	$0.01
Common stock, shares authorized	20,500	20,500
Common stock, shares issued	7,165	7,017
Common stock, shares outstanding	7,165	7,017

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues:	'	'	'	'
Professional employer service fees	$106,244	$74,874	$281,556	$196,198
Staffing services	41,727	36,195	106,764	92,793
Total revenues	147,971	111,069	388,320	288,991
Cost of revenues:	'	'	'	'
Direct payroll costs	31,585	27,158	80,492	69,653
Payroll taxes and benefits	57,977	42,915	170,583	125,239
Workers' compensation	28,223	19,432	75,022	49,637
Total cost of revenues	117,785	89,505	326,097	244,529
Gross margin	30,186	21,564	62,223	44,462
Selling, general and administrative expenses	16,808	12,745	43,113	33,058
Depreciation and amortization	521	372	1,487	1,076
Income from operations	12,857	8,447	17,623	10,328
Other income (expense):	'	'	'	'
Investment income, net	154	172	499	613
Interest expense	-48	-10	-191	-23
Other	3	-6	-2	-22
Other income	109	156	306	568
Income before income taxes	12,966	8,603	17,929	10,896
Provision for income taxes	3,972	2,791	5,598	3,554
Net Income	$8,994	$5,812	$12,331	$7,342
Basic earnings per common share	$1.26	$0.83	$1.74	$0.92
Weighted average number of basic common shares outstanding	7,150	7,007	7,085	7,959
Diluted earnings per common share	$1.21	$0.81	$1.67	$0.91
Weighted average number of diluted common shares outstanding	7,425	7,184	7,371	8,069
Cash dividends per common share	$0.13	$0.11	$0.39	$0.33

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Net Income	$8,994	$5,812	$12,331	$7,342
Unrealized gains (losses) on marketable securities, net of tax	7	-19	-39	24
Comprehensive income	$9,001	$5,793	$12,292	$7,366

Consolidated_Statements_of_Com1

Consolidated Statements of Comprehensive Income (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement Of Income And Comprehensive Income [Abstract]	'	'	'	'
Unrealized (losses) gains on marketable securities, tax	$5	($12)	($25)	$15

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
In Thousands, except Share data
Beginning balance at Dec. 31, 2011	$101,655	$99	$20,943	($34)	$80,647
Beginning balance, shares at Dec. 31, 2011	'	9,871,000	'	'	'
Common stock issued on exercise of options, shares	'	128,000	'	'	'
Common stock issued on exercise of options	1,768	1	1,767	0	0
Stock option compensation expense, net of tax, shares	'	0	'	'	'
Stock option compensation expense, net of tax	490	0	490	0	0
Tax benefit of stock option exercises	259	0	259	0	0
Repurchase of common stock, shares	'	-2,986,000	'	'	'
Repurchase of common stock	-60,232	-30	-22,864	0	-37,338
Cash dividends on common stock	-2,639	0	0	0	-2,639
Unrealized holding gains (losses) on marketable securities, net of tax	24	0	0	24	0
Net Income	7,342	0	0	0	7,342
Ending Balance at Sep. 30, 2012	48,667	70	595	-10	48,012
Ending balance, shares at Sep. 30, 2012	'	7,013,000	'	'	'
Beginning balance at Dec. 31, 2012	53,896	70	913	23	52,890
Beginning balance, shares at Dec. 31, 2012	'	7,017,000	'	'	'
Common stock issued on exercise of options, shares	'	148,000	'	'	'
Common stock issued on exercise of options	1,860	2	1,858	0	0
Stock option compensation expense, net of tax, shares	'	0	'	'	'
Stock option compensation expense, net of tax	602	0	602	0	0
Excess tax benefits from share-based compensation	2,083	0	2,083	0	0
Cash dividends on common stock	-2,765	0	0	0	-2,765
Unrealized holding gains (losses) on marketable securities, net of tax	-39	0	0	-39	0
Net Income	12,331	0	0	0	12,331
Ending Balance at Sep. 30, 2013	$67,968	$72	$5,456	($16)	$62,456
Ending balance, shares at Sep. 30, 2013	'	7,165,000	'	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net Income	$12,331	$7,342
Reconciliations of net income to net cash provided by operating activities:	'	'
Depreciation and amortization	1,487	1,076
Gains recognized on marketable securities	-1	-1
Gain recognized on sale and leaseback	-61	-92
Deferred income taxes	-48	30
Share-based compensation	602	490
Changes in certain assets and liabilities:	'	'
Trade accounts receivable, net	-34,796	-24,498
Income taxes receivable	-2,307	701
Prepaid expenses and other	3,410	4,361
Accounts payable	726	496
Accrued payroll, payroll taxes and related benefits	37,492	25,193
Other accrued liabilities	647	55
Income taxes payable	-272	2,969
Workers' compensation claims liabilities	25,416	11,835
Safety incentives liability	2,105	2,357
Customer deposits, long-term liabilities and other assets, net	441	133
Net cash provided by operating activities	47,172	32,447
Cash flows from investing activities:	'	'
Purchase of property and equipment	-3,381	-2,666
Proceeds from sales and maturities of marketable securities	58,740	32,676
Purchase of marketable securities	-45,091	-28,959
Purchase of restricted certificates of deposit	-63,944	0
Proceeds from maturities of restricted marketable securities	6,429	6,495
Purchase of restricted marketable securities	-7,175	-6,539
Net cash used in investing activities	-54,422	1,007
Cash flows from financing activities:	'	'
Proceeds from credit-line borrowings	132,664	12,186
Payments on credit-line borrowings	-137,196	-12,186
Redemption of mandatorily redeemable preferred stock	0	-34,800
Payments on long-term debt	-165	0
Repurchase of common stock	0	-25,432
Dividends paid	-2,765	-2,639
Proceeds from exercise of stock options	1,860	1,768
Excess tax benefits from share-based compensation	2,083	259
Net cash used in financing activities	-3,519	-60,844
Net decrease in cash and cash equivalents	-10,769	-27,390
Cash and cash equivalents, beginning of period	45,747	49,571
Cash and cash equivalents, end of period	34,978	22,181
Mandatorily redeemable preferred stock [Member]	'	'
Supplemental schedule of noncash financing activities:	'	'
Issuance of mandatorily redeemable preferred stock	$0	$34,800

Basis_of_Presentation_of_Inter

Basis of Presentation of Interim Period Statements	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation of Interim Period Statements	'
	Note 1 - Basis of Presentation of Interim Period Statements
	The accompanying consolidated financial statements are unaudited and have been prepared by Barrett Business Services, Inc. (“Barrett”, “BBSI”, the “Company”, “our” or “we”), pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures typically included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods presented. The preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from such estimates and assumptions. The consolidated financial statements should be read in conjunction with the audited financial statements and notes thereto included in the Company’s 2012 Annual Report on Form 10-K at pages F1 – F29. The results of operations for an interim period are not necessarily indicative of the results of operations for a full year.
	Revenue recognition
	We recognize revenue as services are rendered by our workforce. Professional employer services are normally used by organizations to satisfy ongoing human resource management needs and typically involve contracts with a minimum term of one year, which cover all employees at a particular work site. Our client services agreements are renewable on an annual basis and typically require 30 days’ written notice to cancel or terminate the contract by either party. Our client services agreements provide for immediate termination upon any default of the client regardless of when notice is given. We report professional employer services revenues on a net basis because we are not the primary obligor for the services provided by our co-employed clients to their customers pursuant to our client services agreements. Consequently, our professional employer service revenues represent the gross margin generated from our professional employer services after deducting the amounts invoiced to clients for direct payroll expenses such as salaries and wages and safety incentives. These amounts are also excluded from cost of revenues. Professional employer service revenues also include amounts invoiced to our clients for employer payroll-related taxes and workers’ compensation coverage. Staffing services are engaged by customers to meet short-term and long-term personnel needs.
	Marketable securities
	As of September 30, 2013, the Company’s marketable securities consisted of certificates of deposit, tax-exempt municipal securities and corporate bonds. The Company classifies certificates of deposit, municipal securities and certain of its corporate bonds as available for sale; they are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. In the event a loss is determined to be other-than-temporary, the loss will be recognized in the statement of operations.
	Allowance for doubtful accounts
	The Company had an allowance for doubtful accounts of $427,000 and $381,000 at September 30, 2013 and December 31, 2012, respectively. The Company must make estimates of the collectability of accounts receivable. Management analyzes historical bad debts, customer concentrations, customer creditworthiness, current economic conditions and changes in customers’ payment trends when evaluating the adequacy of the allowance for doubtful accounts. The Company deems an account balance uncollectible only after it has pursued all available assets of the customer and, where applicable, the assets of the personal guarantor.
	Workers’ compensation claims
	The Company is a self-insured employer with respect to workers’ compensation coverage for all of its employees (including employees co-employed through our client service agreements) working in California, Oregon, Maryland, Delaware and Colorado. In the state of Washington, state law allows only the Company’s staffing services and internal management employees to be covered under the Company’s self-insured workers’ compensation program. Additionally, the Company operates a wholly-owned fully licensed insurance company, Ecole Insurance Company (“Ecole”), in Arizona to provide workers’ compensation coverage to our employees in Arizona.
	To manage our financial exposure, in the event of catastrophic injuries or fatalities, the Company maintains excess workers’ compensation insurance through our wholly owned captive insurance company, Associated Insurance Company for Excess (“AICE”), with a per occurrence retention of $5.0 million, except in Maryland and Colorado, where our per occurrence retention is $1.0 million and $500,000, respectively. AICE maintains excess workers’ compensation insurance coverage with ACE American Insurance Company (“ACE”), between $5.0 million and $15.0 million per occurrence, except in Maryland, where coverage with ACE is between $1.0 million and $25.0 million per occurrence, and in Colorado, where the coverage with ACE is between $500,000 and statutory limits per occurrence. The Company continues to evaluate the financial capacity of its insurers to assess the recoverability of the related insurer receivables.
	The Company has provided a total of $96.0 million and $70.6 million at September 30, 2013 and December 31, 2012, respectively, as an estimated future liability for unsettled workers’ compensation claims liabilities. The estimated liability for unsettled workers’ compensation claims represents management’s best estimate based upon an actuarial valuation provided by a third party actuary. Included in the claims liabilities are case reserve estimates for reported losses, plus additional amounts based on projections for incurred but not reported claims and anticipated increases in case reserve estimates. Also included in these estimates are amounts for unallocated loss adjustment expenses, including legal costs. These estimates are continually reviewed and adjustments to liabilities are reflected in current operating results as they become known.
	Safety incentives liability
	Safety incentives represent cash incentives paid to certain client companies under client service agreements for maintaining safe-work practices in order to minimize workplace injuries, thereby meeting agreed-upon loss objectives. The Company has provided $11.9 million at September 30, 2013 and $9.8 million at December 31, 2012 as an estimate of the liability for unpaid safety incentives. The incentive is based on a percentage of annual payroll and is paid annually to customers who meet predetermined workers’ compensation claims cost objectives. Safety incentive payments are made only after closure of all workers’ compensation claims incurred during the customer’s contract period. The liability is estimated and accrued each month based upon the incentive earned less the then-current amount of the customer’s estimated workers’ compensation claims reserves as established by the Company’s internal and third-party claims administrators, and the expected payout as determined by historical incentive payment trends. Safety incentive expense is netted against professional employer services revenue in our consolidated statements of operations.
	Statements of cash flows
	Interest paid during the nine months ended September 30, 2013 and 2012 did not materially differ from interest expense. Income taxes paid by the Company during the nine months ended September 30, 2013 and 2012 totaled $6.1 million and $246,000, respectively.
	Reclassifications
	Certain prior year amounts have been reclassified to conform with the 2013 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash flows, working capital or stockholders’ equity.

Stock_Repurchase

Stock Repurchase	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Stock Repurchase	'
	Note 2 – Stock Repurchase
	Effective March 28, 2012, the Company repurchased 2,485,929 shares of the Company’s common stock held by the Estate of William W. Sherertz and 500,000 common shares held by Nancy Sherertz. Mr. Sherertz, a founder and former president and CEO of the Company, died January 20, 2011. Nancy Sherertz is also a founder of the Company. The common shares were repurchased at a price of $20 per share, representing total consideration of $59.7 million. The Company used a combination of $24.9 million in cash and issued 34,800 shares of Series A Nonconvertible, Non-Voting Redeemable Preferred Stock with a liquidation preference of $1,000 per share. Additionally, the Company incurred professional and legal fees totaling $514,000 related to the transaction.
	Effective September 21, 2012, the Company redeemed all of the outstanding shares of its Series A Nonconvertible, Non-Voting Redeemable Preferred Stock for $34.8 million using a combination of cash on hand and availability under a new revolving credit facility provided by its principal bank. By redeeming the preferred stock within six months of issuance, the Company was not required to pay a semi-annual dividend of approximately $870,000 due September 28, 2012.

Revolving_Credit_Facility

Revolving Credit Facility	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Revolving Credit Facility	'
	Note 3 – Revolving Credit Facility
	The Company maintains a credit agreement (the “Agreement”) with its principal bank, Wells Fargo Bank, National Association (the “Bank”). The Agreement, which expires October 1, 2017, provides for a revolving credit facility with initial borrowing capacity of up to $24.0 million. The Company had no outstanding borrowings on the revolving credit facility, which had a maximum capacity of $21.5 million, at September 30, 2013. The Agreement also provides for the continuance of existing standby letters of credit in connection with various surety deposit requirements for workers’ compensation purposes, as to which the amount outstanding totaled approximately $70.6 million at September 30, 2013. As part of the letter of credit related to California workers’ compensation, the Company posted $63.9 million of certificates of deposit with the Bank as collateral. These certificates of deposit are classified as restricted within current assets on the Company’s Consolidated Balance Sheet.
	Advances under the revolving credit facility bear interest, at the Company’s option, at either (a) a fixed rate for a term selected by the Company from time-to-time or (b) a fluctuating rate. In each case, the rate is calculated based on LIBOR plus 1.75%. The Agreement also provides for an unused commitment fee of 0.25% per annum on the average daily unused amount of the revolving credit facility.
	The credit facility is collateralized by the Company’s accounts receivable and other rights to receive payment, general intangibles, inventory and equipment. Under the Agreement, the maximum principal amount available will be reduced by $2.5 million every six months commencing April 1, 2013.
	The Agreement, as amended, requires the satisfaction of certain financial covenants as follows:
		•	Minimum Fixed Charge Coverage ratio of no less than 1.25:1.0, measured quarterly on a rolling four-quarter basis;
		•	Funded Debt: EBITDA of no more than 2.25:1 through September 30, 2013; 1.75:1 through September 30, 2014; 1.5:1 through September 30, 2015; and 1.25:1 thereafter, measured quarterly on a rolling four-quarter basis;
		•	Ratio of restricted and unrestricted cash and marketable securities to workers’ compensation and safety incentive liabilities of at least 1.0:1.0, measured quarterly; and
		•	Prohibition on incurring additional indebtedness without the prior approval of the Bank, other than up to $200,000 per year in purchase money financing.
	The Agreement also contains customary events of default. If an event of default under the Agreement occurs and is continuing, the Bank may declare any outstanding obligations under the Agreement to be immediately due and payable. The Company was in compliance with all applicable financial covenants at September 30, 2013.

Basic_and_Diluted_Earnings_Per

Basic and Diluted Earnings Per Share	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Basic and Diluted Earnings Per Share	'
	Note 4 - Basic and Diluted Earnings Per Share
	Basic earnings per share are computed based on the weighted average number of common shares outstanding during the period. Diluted earnings per common share reflect the potential effects of the exercise of outstanding stock options and vesting of restricted stock units. Basic and diluted common shares outstanding are summarized as follows:
		Three Months Ended				Nine Months Ended
		September 30				September 30
		2013		2012		2013		2012
	Weighted average number of basic common shares outstanding		7,149,502		7,007,333		7,084,593		7,959,086
	Effect of dilutive securities		275,026		176,180		285,926		109,601
	Weighted average number of diluted common shares outstanding		7,424,528		7,183,513		7,370,519		8,068,687

Workers_Compensation

Workers' Compensation	9 Months Ended
	Sep. 30, 2013
Text Block [Abstract]	'
Workers' Compensation	'
	Note 5- Workers’ Compensation
	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Beginning balance
	Workers’ compensation claims liabilities	$	84,543	$	55,765	$	70,564	$	51,193
	Add: claims expense accrual:
	Current period		17,396		9,891		44,825		26,224
	Prior periods		5,002		3,835		12,688		6,945
	Total expense accrual		22,398		13,726		57,513		33,169
	Less: claim payments related to:
	Current period		3,124		2,207		5,998		3,790
	Prior periods		7,837		5,656		26,099		18,944
	Total paid		10,961		7,863		32,097		22,734
	Ending balance
	Workers’ compensation claims liabilities	$	95,980	$	61,628	$	95,980	$	61,628
	Incurred but not reported (IBNR)	$	59,412	$	44,311	$	59,412	$	44,311

Fair_Value_Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	Note 6 - Fair Value Measurement
	Marketable securities consist of the following investments (in thousands):
		September 30, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				Losses							Gains				Category
	Current:
	Available-for-sale:
	Certificate of deposits	$	6,860	$	(9	)	$	6,851	$	0	$	0	$	0		2
	Municipal bonds		5		0			5		409		1		410		2
	Corporate bonds		256		(4	)		252		14,764		16		14,780		2
	US treasuries		0		0			0		1,555		3		1,558		1
		$	7,121	$	(13	)	$	7,108	$	16,728	$	20	$	16,748
	Long term:
	Available-for-sale:
	Municipal bonds	$	4,290	$	(12	)	$	4,278	$	292	$	1	$	293		2
	Corporate bonds		1,613		(15	)		1,598		9,111		28		9,139		2
	Held-to-maturity:
	Corporate bonds		0		0			0		467		0		467		2
		$	5,903	$	(27	)	$	5,876	$	9,870	$	29	$	9,899
	The Company’s current restricted certificates of deposit are summarized as follows (in thousands):
		September 30, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded
				Unrealized			Basis				Unrealized		Basis
				Gains							Gains
	Restricted certificates of deposit	$	63,944	$	0		$	63,944	$	0	$	0	$	0		2
	The Company’s long term restricted marketable securities component of restricted marketable securities and workers’ compensation deposits consists of the following (in thousands):
		September 30, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				Gains							Gains				Category
	Available-for-sale:
	Municipal bonds	$	4,855	$	8		$	4,863	$	4,920	$	17	$	4,937		2
	Corporate bonds		2,685		6			2,691		2,035		5		2,040		2
	U.S. treasuries		2,472		0			2,472		1,780		0		1,780		1
		$	10,012	$	14		$	10,026	$	8,735	$	22	$	8,757

Basis_of_Presentation_of_Inter1

Basis of Presentation of Interim Period Statements (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Revenue recognition	'
	Revenue recognition
	We recognize revenue as services are rendered by our workforce. Professional employer services are normally used by organizations to satisfy ongoing human resource management needs and typically involve contracts with a minimum term of one year, which cover all employees at a particular work site. Our client services agreements are renewable on an annual basis and typically require 30 days’ written notice to cancel or terminate the contract by either party. Our client services agreements provide for immediate termination upon any default of the client regardless of when notice is given. We report professional employer services revenues on a net basis because we are not the primary obligor for the services provided by our co-employed clients to their customers pursuant to our client services agreements. Consequently, our professional employer service revenues represent the gross margin generated from our professional employer services after deducting the amounts invoiced to clients for direct payroll expenses such as salaries and wages and safety incentives. These amounts are also excluded from cost of revenues. Professional employer service revenues also include amounts invoiced to our clients for employer payroll-related taxes and workers’ compensation coverage. Staffing services are engaged by customers to meet short-term and long-term personnel needs.
Marketable securities	'
	Marketable securities
	As of September 30, 2013, the Company’s marketable securities consisted of certificates of deposit, tax-exempt municipal securities and corporate bonds. The Company classifies certificates of deposit, municipal securities and certain of its corporate bonds as available for sale; they are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. In the event a loss is determined to be other-than-temporary, the loss will be recognized in the statement of operations.
Allowance for doubtful accounts	'
	Allowance for doubtful accounts
	The Company had an allowance for doubtful accounts of $427,000 and $381,000 at September 30, 2013 and December 31, 2012, respectively. The Company must make estimates of the collectability of accounts receivable. Management analyzes historical bad debts, customer concentrations, customer creditworthiness, current economic conditions and changes in customers’ payment trends when evaluating the adequacy of the allowance for doubtful accounts. The Company deems an account balance uncollectible only after it has pursued all available assets of the customer and, where applicable, the assets of the personal guarantor.
Workers' compensation claims	'
	Workers’ compensation claims
	The Company is a self-insured employer with respect to workers’ compensation coverage for all of its employees (including employees co-employed through our client service agreements) working in California, Oregon, Maryland, Delaware and Colorado. In the state of Washington, state law allows only the Company’s staffing services and internal management employees to be covered under the Company’s self-insured workers’ compensation program. Additionally, the Company operates a wholly-owned fully licensed insurance company, Ecole Insurance Company (“Ecole”), in Arizona to provide workers’ compensation coverage to our employees in Arizona.
	To manage our financial exposure, in the event of catastrophic injuries or fatalities, the Company maintains excess workers’ compensation insurance through our wholly owned captive insurance company, Associated Insurance Company for Excess (“AICE”), with a per occurrence retention of $5.0 million, except in Maryland and Colorado, where our per occurrence retention is $1.0 million and $500,000, respectively. AICE maintains excess workers’ compensation insurance coverage with ACE American Insurance Company (“ACE”), between $5.0 million and $15.0 million per occurrence, except in Maryland, where coverage with ACE is between $1.0 million and $25.0 million per occurrence, and in Colorado, where the coverage with ACE is between $500,000 and statutory limits per occurrence. The Company continues to evaluate the financial capacity of its insurers to assess the recoverability of the related insurer receivables.
	The Company has provided a total of $96.0 million and $70.6 million at September 30, 2013 and December 31, 2012, respectively, as an estimated future liability for unsettled workers’ compensation claims liabilities. The estimated liability for unsettled workers’ compensation claims represents management’s best estimate based upon an actuarial valuation provided by a third party actuary. Included in the claims liabilities are case reserve estimates for reported losses, plus additional amounts based on projections for incurred but not reported claims and anticipated increases in case reserve estimates. Also included in these estimates are amounts for unallocated loss adjustment expenses, including legal costs. These estimates are continually reviewed and adjustments to liabilities are reflected in current operating results as they become known.
Safety incentives liability	'
	Safety incentives liability
	Safety incentives represent cash incentives paid to certain client companies under client service agreements for maintaining safe-work practices in order to minimize workplace injuries, thereby meeting agreed-upon loss objectives. The Company has provided $11.9 million at September 30, 2013 and $9.8 million at December 31, 2012 as an estimate of the liability for unpaid safety incentives. The incentive is based on a percentage of annual payroll and is paid annually to customers who meet predetermined workers’ compensation claims cost objectives. Safety incentive payments are made only after closure of all workers’ compensation claims incurred during the customer’s contract period. The liability is estimated and accrued each month based upon the incentive earned less the then-current amount of the customer’s estimated workers’ compensation claims reserves as established by the Company’s internal and third-party claims administrators, and the expected payout as determined by historical incentive payment trends. Safety incentive expense is netted against professional employer services revenue in our consolidated statements of operations.
Statements of cash flows	'
	Statements of cash flows
	Interest paid during the nine months ended September 30, 2013 and 2012 did not materially differ from interest expense. Income taxes paid by the Company during the nine months ended September 30, 2013 and 2012 totaled $6.1 million and $246,000, respectively.
Reclassifications	'
	Reclassifications
	Certain prior year amounts have been reclassified to conform with the 2013 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash flows, working capital or stockholders’ equity.

Basic_and_Diluted_Earnings_Per1

Basic and Diluted Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Summary of Basic and Diluted Common Shares Outstanding	'
	Basic and diluted common shares outstanding are summarized as follows:
		Three Months Ended				Nine Months Ended
		September 30				September 30
		2013		2012		2013		2012
	Weighted average number of basic common shares outstanding		7,149,502		7,007,333		7,084,593		7,959,086
	Effect of dilutive securities		275,026		176,180		285,926		109,601
	Weighted average number of diluted common shares outstanding		7,424,528		7,183,513		7,370,519		8,068,687

Workers_Compensation_Tables

Workers' Compensation (Tables)	9 Months Ended
	Sep. 30, 2013
Text Block [Abstract]	'
Summarizes Aggregate Workers' Compensation Reserve Activity	'
	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Beginning balance
	Workers’ compensation claims liabilities	$	84,543	$	55,765	$	70,564	$	51,193
	Add: claims expense accrual:
	Current period		17,396		9,891		44,825		26,224
	Prior periods		5,002		3,835		12,688		6,945
	Total expense accrual		22,398		13,726		57,513		33,169
	Less: claim payments related to:
	Current period		3,124		2,207		5,998		3,790
	Prior periods		7,837		5,656		26,099		18,944
	Total paid		10,961		7,863		32,097		22,734
	Ending balance
	Workers’ compensation claims liabilities	$	95,980	$	61,628	$	95,980	$	61,628
	Incurred but not reported (IBNR)	$	59,412	$	44,311	$	59,412	$	44,311

Fair_Value_Measurement_Tables

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Summary of Marketable Securities Consist of Investments	'
	Marketable securities consist of the following investments (in thousands):
		September 30, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				Losses							Gains				Category
	Current:
	Available-for-sale:
	Certificate of deposits	$	6,860	$	(9	)	$	6,851	$	0	$	0	$	0		2
	Municipal bonds		5		0			5		409		1		410		2
	Corporate bonds		256		(4	)		252		14,764		16		14,780		2
	US treasuries		0		0			0		1,555		3		1,558		1
		$	7,121	$	(13	)	$	7,108	$	16,728	$	20	$	16,748
	Long term:
	Available-for-sale:
	Municipal bonds	$	4,290	$	(12	)	$	4,278	$	292	$	1	$	293		2
	Corporate bonds		1,613		(15	)		1,598		9,111		28		9,139		2
	Held-to-maturity:
	Corporate bonds		0		0			0		467		0		467		2
		$	5,903	$	(27	)	$	5,876	$	9,870	$	29	$	9,899
Summary of Restricted Certificates of Deposit	'
	The Company’s current restricted certificates of deposit are summarized as follows (in thousands):
		September 30, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded
				Unrealized			Basis				Unrealized		Basis
				Gains							Gains
	Restricted certificates of deposit	$	63,944	$	0		$	63,944	$	0	$	0	$	0		2
Summary of Long Term Restricted Marketable Securities Component and Workers' Compensation Deposits	'
	The Company’s long term restricted marketable securities component of restricted marketable securities and workers’ compensation deposits consists of the following (in thousands):
		September 30, 2013							December 31, 2012
		Cost		Gross			Recorded		Cost		Gross		Recorded		Fair
				Unrealized			Basis				Unrealized		Basis		Value
				Gains							Gains				Category
	Available-for-sale:
	Municipal bonds	$	4,855	$	8		$	4,863	$	4,920	$	17	$	4,937		2
	Corporate bonds		2,685		6			2,691		2,035		5		2,040		2
	U.S. treasuries		2,472		0			2,472		1,780		0		1,780		1
		$	10,012	$	14		$	10,026	$	8,735	$	22	$	8,757

Basis_of_Presentation_of_Inter2

Basis of Presentation of Interim Period Statements - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013	Dec. 31, 2012	Jun. 30, 2012	Dec. 31, 2011
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Professional employer service contract cancellation and termination period	'30 days	'	'	'	'	'
Allowance for doubtful accounts	$427,000	'	'	$381,000	'	'
Estimated future liability for unsettled workers' compensation	95,980,000	61,628,000	84,543,000	70,564,000	55,765,000	51,193,000
Estimate of liability for unpaid safety incentives	11,900,000	'	'	9,800,000	'	'
Income taxes paid	6,100,000	246,000	'	'	'	'
Minimum [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Revenue recognition professional employer services contracts term	'1 year	'	'	'	'	'
Minimum [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance coverage with American Insurance Company	5,000,000	'	'	'	'	'
Maximum [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance coverage with American Insurance Company	15,000,000	'	'	'	'	'
Self-Insured States [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance retention	5,000,000	'	'	'	'	'
Maryland [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance retention	1,000,000	'	'	'	'	'
Maryland [Member] | Minimum [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance coverage with American Insurance Company	1,000,000	'	'	'	'	'
Maryland [Member] | Maximum [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance coverage with American Insurance Company	25,000,000	'	'	'	'	'
Colorado [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance retention	500,000	'	'	'	'	'
Colorado [Member] | Minimum [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance coverage with American Insurance Company	$500,000	'	'	'	'	'
Colorado [Member] | Maximum [Member] | AICE [Member]	'	'	'	'	'	'
Basis Of Presentation Of Interim Period Statements [Line Items]	'	'	'	'	'	'
Excess workers' compensation insurance coverage with American Insurance Company	'Statutory Limits	'	'	'	'	'

Stock_Repurchase_Additional_In

Stock Repurchase - Additional Information (Detail) (USD $)	1 Months Ended		9 Months Ended
	Sep. 28, 2012	Mar. 28, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Sep. 21, 2012
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Repurchase share price per share	'	$20	$0.01	'	$0.01	'
Total consideration	'	$59,700,000	'	'	'	'
Stock repurchase in cash	'	'	0	25,432,000	'	'
Stock repurchase from issued shares	'	'	0	'	0	'
Non-Voting Redeemable Preferred Stock with a liquidation preference	'	'	$1,000	'	'	'
Professional and legal fees	'	'	514,000	'	'	'
Redemption of outstanding shares of Series A Nonconvertible, Non-Voting Redeemable Preferred Stock	'	'	'	'	'	34,800,000
Decrease in dividend obligation after redemption of preferred stock	870,000	'	'	'	'	'
Preferred stock redemption period	'	'	'6 months	'	'	'
Series A Nonconvertible Non Voting Redeemable Preferred Stock [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Stock repurchase from issued shares	'	'	34,800	'	'	'
Promoter One [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Repurchase common stock held by promoter, one	'	2,485,929	'	'	'	'
Promoter Two [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Repurchase common stock held by promoter, one	'	500,000	'	'	'	'
Cash [Member]	'	'	'	'	'	'
Equity, Class of Treasury Stock [Line Items]	'	'	'	'	'	'
Stock repurchase in cash	'	'	$24,900,000	'	'	'

Revolving_Credit_Facility_Addi

Revolving Credit Facility - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Line of Credit Facility [Line Items]	'	'
Line of credit facility expiration date	1-Oct-17	'
Revolving credit facility borrowing capacity	$24,000,000	'
Letters of credit outstanding amount	70,600,000	'
Restricted certificates of deposit related to California workers' compensation	63,944,000	0
Interest calculation under revolving credit facility	'The Agreement also provides for an unused commitment fee of 0.25% per annum on the average daily unused amount of the revolving credit facility	'
Ratio of restricted and unrestricted cash and marketable securities to workers' compensation and safety incentive liabilities	1	'
Prohibition on incurring additional indebtedness without the prior approval of the Bank in purchase money financing	200,000	'
September 30, 2014 [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded debt to EBITDA ratio	1.75	'
September 30, 2015 [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded debt to EBITDA ratio	1.5	'
Thereafter [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded debt to EBITDA ratio	1.25	'
Revolving Credit Facility [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Outstanding borrowings on the revolving credit facility	0	'
LIBOR plus rate	1.75%	'
Unused commitment fee on unused amount	0.25%	'
Interest calculation under revolving credit facility	'The rate is calculated based on LIBOR plus 1.75%	'
Maximum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Reduction in borrowing capacity	2,500,000	'
Maximum [Member] | September 30, 2013 [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Funded debt to EBITDA ratio	2.25	'
Maximum [Member] | Revolving Credit Facility [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Revolving credit facility current borrowing capacity	$21,500,000	'
Minimum [Member]	'	'
Line of Credit Facility [Line Items]	'	'
Minimum Fixed Charge Coverage Ratio	1.25	'

Basic_and_Diluted_Earnings_Per2

Basic and Diluted Earnings Per Share - Summary of Basic and Diluted Common Shares Outstanding (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Weighted average number of basic common shares outstanding	7,150,000	7,007,000	7,085,000	7,959,000
Effect of dilutive securities	275,026	176,180	285,926	109,601
Weighted average number of diluted common shares outstanding	7,425,000	7,184,000	7,371,000	8,069,000

Workers_Compensation_Summarize

Workers' Compensation - Summarizes Aggregate Workers' Compensation Reserve Activity (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Workers Compensation Reserve [Abstract]	'	'	'	'
Workers' compensation claims liabilities, Beginning balance	$84,543	$55,765	$70,564	$51,193
Add: claims expense accrual:	'	'	'	'
Current period	17,396	9,891	44,825	26,224
Prior periods	5,002	3,835	12,688	6,945
Total expense accrual	22,398	13,726	57,513	33,169
Less: claim payments related to:	'	'	'	'
Current period	3,124	2,207	5,998	3,790
Prior periods	7,837	5,656	26,099	18,944
Total paid	10,961	7,863	32,097	22,734
Workers' compensation claims liabilities, Ending balance	95,980	61,628	95,980	61,628
Incurred but not reported (IBNR)	$59,412	$44,311	$59,412	$44,311

Fair_Value_Measurement_Summary

Fair Value Measurement - Summary of Marketable Securities Consist of Investments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	$5,903,000	$9,870,000
Gross Unrealized Gains (Losses)	-27,000	29,000
Recorded Basis	5,876,000	9,899,000
Recorded Basis	7,108,000	16,748,000
Held-to-maturity [Member] | Corporate bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Held-to-maturity, Cost	0	467,000
Held-to-maturity, Gross Unrealized Gains (Losses)	0	0
Held-to-maturity, Recorded Basis	0	467,000
Fair Value Category	'	2
Long-term Available-for-Sale [Member] | Corporate bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	1,613,000	9,111,000
Gross Unrealized Gains (Losses)	-15,000	28,000
Recorded Basis	1,598,000	9,139,000
Fair Value Category	'	2
Long-term Available-for-Sale [Member] | Municipal bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	4,290,000	292,000
Gross Unrealized Gains (Losses)	-12,000	1,000
Recorded Basis	4,278,000	293,000
Fair Value Category	'	2
Current Available-for-Sale [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	7,121,000	16,728,000
Gross Unrealized Gains (Losses)	-13,000	20,000
Recorded Basis	7,108,000	16,748,000
Current Available-for-Sale [Member] | Corporate bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	256,000	14,764,000
Gross Unrealized Gains (Losses)	-4,000	16,000
Recorded Basis	252,000	14,780,000
Fair Value Category	'	2
Current Available-for-Sale [Member] | Municipal bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	5,000	409,000
Gross Unrealized Gains (Losses)	0	1,000
Recorded Basis	5,000	410,000
Fair Value Category	'	2
Current Available-for-Sale [Member] | Certificate of deposits [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	6,860,000	0
Gross Unrealized Gains (Losses)	-9,000	0
Recorded Basis	6,851,000	0
Fair Value Category	'	2
Current Available-for-Sale [Member] | U.S. treasuries [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	0	1,555,000
Gross Unrealized Gains (Losses)	0	3,000
Recorded Basis	$0	$1,558,000
Fair Value Category	'	1

Fair_Value_Measurement_Summary1

Fair Value Measurement - Summary of Restricted Certificates of Deposit (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	$5,903	$9,870
Recorded Basis	7,108	16,748
Current Available-for-Sale [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	7,121	16,728
Recorded Basis	7,108	16,748
Current Available-for-Sale [Member] | Restricted certificates of deposit [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	63,944	0
Gross Unrealized Gains	0	0
Recorded Basis	$63,944	$0
Fair Value Category	'	2

Fair_Value_Measurement_Summary2

Fair Value Measurement - Summary of Long Term Restricted Marketable Securities Component and Workers' Compensation Deposits (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	$5,903	$9,870
Available-for-sale Securities [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	10,012	8,735
Gross Unrealized Gains	14	22
Recorded Basis	10,026	8,757
Available-for-sale Securities [Member] | Long-term Available-for-Sale [Member] | Municipal bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	4,855	4,920
Gross Unrealized Gains	8	17
Recorded Basis	4,863	4,937
Fair Value Category	'	2
Available-for-sale Securities [Member] | Long-term Available-for-Sale [Member] | Corporate bonds [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	2,685	2,035
Gross Unrealized Gains	6	5
Recorded Basis	2,691	2,040
Fair Value Category	'	2
Available-for-sale Securities [Member] | Long-term Available-for-Sale [Member] | U.S. treasuries [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Cost	2,472	1,780
Gross Unrealized Gains	0	0
Recorded Basis	$2,472	$1,780
Fair Value Category	'	1