0001437749-21-024540 | 10-Q | XBRL Viewer

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2021	Oct. 25, 2021
Document Information [Line Items]
Entity Central Index Key	0001095565
Entity Registrant Name	HEALTHSTREAM INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	000-27701
Entity Incorporation, State or Country Code	TN
Entity Tax Identification Number	62-1443555
Entity Address, Address Line One	500 11th Avenue North, Suite 1000
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37203
City Area Code	615
Local Phone Number	301-3100
Title of 12(b) Security	Common Stock (Par Value $0.00)
Trading Symbol	HSTM
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		31,562,193

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands

Sep. 30, 2021

Dec. 31, 2020

Current assets:

Cash and cash equivalents

$ 55,459

$ 36,566

Marketable securities

5,095

9,928

Accounts receivable, net of allowance for doubtful accounts of $408 and $549 at September 30, 2021 and December 31, 2020, respectively

26,991

40,726

Accounts receivable - unbilled

3,754

5,374

Prepaid royalties, net of amortization

9,733

9,571

Other prepaid expenses and other current assets

11,224

12,560

Total current assets

112,256

114,725

Property and equipment, net of accumulated depreciation of $24,131 and $19,237 at September 30, 2021 and December 31, 2020, respectively

18,333

22,218

Capitalized software development, net of accumulated amortization of $81,734 and $70,516 at September 30, 2021 and December 31, 2020, respectively

31,250

26,631

Operating lease right of use assets, net

25,869

28,081

Goodwill

181,114

178,440

Deferred tax assets

974

Deferred commissions

22,860

19,907

Non-marketable equity investments

8,338

6,845

Other assets

3,375

1,777

Total assets

^[1]

494,714

500,313

Current liabilities:

Accounts payable and accrued expenses

22,170

29,457

Accrued royalties

5,203

8,809

Deferred revenue

74,577

81,176

Total current liabilities

101,950

119,442

Deferred tax liabilities

18,205

14,523

Deferred revenue, noncurrent

1,915

1,603

Operating lease liability, noncurrent

26,852

28,479

Other long term liabilities

3,594

2,204

Commitments and contingencies

Shareholders’ equity:

Common stock, no par value, 75,000 shares authorized; 31,562 and 31,493 shares issued and outstanding at September 30, 2021 and December 31, 2020, respectively

273,573

271,784

Retained earnings

68,510

62,277

Accumulated other comprehensive income

115

Total shareholders’ equity

342,198

334,062

Total liabilities and shareholders’ equity

494,714

500,313

Current assets:

Intangible assets, net of accumulated amortization

70,782

76,927

Other Intangible Assets [Member]

Current assets:

Intangible assets, net of accumulated amortization

$ 19,563

$ 23,788

[1]

Segment assets include accounts and unbilled receivables, prepaid royalties, prepaid and other current assets, other assets, capitalized software development, deferred commissions, certain property and equipment, goodwill, and intangible assets. Cash and cash equivalents, marketable securities, non-marketable equity investments, and certain ROU assets are not allocated to individual segments and are included within Unallocated. A significant portion of property and equipment assets are included within Unallocated.

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) shares in Thousands, $ / shares in Thousands, $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Accounts receivable, allowance for doubtful accounts	$ 408	$ 549
Accumulated amortization on property and equipment	24,131	19,237
Accumulated amortization on capitalized software development	$ 81,734	$ 70,516
Common stock, shares authorized (in shares)	75,000	75,000
Common stock, shares issued (in shares)	31,562	31,493
Common stock, shares outstanding (in shares)	31,562	31,493
Common stock, par value (in dollars per share)	$ 0	$ 0
Customer-Related Intangible Assets [Member]
Accumulated amortization on intangible assets	$ 43,362	$ 36,723
Other Intangible Assets [Member]
Accumulated amortization on intangible assets	$ 15,431	$ 10,748

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues, net	$ 64,091	$ 60,883	$ 192,374	$ 183,008
Operating costs and expenses:
Cost of revenues (excluding depreciation and amortization)	22,585	23,302	68,053	66,596
Product development	10,344	8,192	30,205	23,491
Sales and marketing	10,232	8,863	28,713	26,286
Other general and administrative expenses	10,004	9,986	29,445	29,949
Depreciation and amortization	9,141	7,406	27,443	22,005
Total operating costs and expenses	62,306	57,749	183,859	168,327
Operating income	1,785	3,134	8,515	14,681
Other (loss) income, net	(99)	100	(250)	2,006
Income before income tax provision	1,686	3,234	8,265	16,687
Income tax provision	186	600	2,033	3,519
Net income	$ 1,500	$ 2,634	$ 6,232	$ 13,168
Net income per share:
Basic (in dollars per share)	$ 0.05	$ 0.08	$ 0.20	$ 0.41
Diluted (in dollars per share)	$ 0.05	$ 0.08	$ 0.20	$ 0.41
Weighted average shares of common stock outstanding:
Basic (in shares)	31,558	31,955	31,538	32,095
Diluted (in shares)	31,684	31,981	31,609	32,121

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income	$ 1,500	$ 2,634	$ 6,232	$ 13,168
Other comprehensive income, net of taxes:
Foreign currency translation adjustments	(470)	23	107	(4)
Unrealized (loss) gain on marketable securities	(1)	(18)	7	6
Total other comprehensive (loss) income	(471)	5	114	2
Comprehensive income	$ 1,029	$ 2,639	$ 6,346	$ 13,170

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Common Stock Including Additional Paid in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2019	32,379
Balance at Dec. 31, 2019	$ 290,021	$ 48,143	$ 4	$ 338,168
Net income	0	7,092	0	7,092
Comprehensive income (loss)	0	0	(145)	(145)
Stock based compensation	$ 550	0	0	550
Common stock issued under stock plans, net of shares withheld for employee taxes (in shares)	62
Common stock issued under stock plans, net of shares withheld for employee taxes	$ (373)	0	0	(373)
Repurchase of common stock (in shares)	(438)
Repurchase of common stock	$ (9,876)	0	0	(9,876)
Balance (in shares) at Mar. 31, 2020	32,003
Balance at Mar. 31, 2020	$ 280,322	55,235	(141)	335,416
Balance (in shares) at Dec. 31, 2019	32,379
Balance at Dec. 31, 2019	$ 290,021	48,143	4	338,168
Net income				13,168
Comprehensive income (loss)				2
Balance (in shares) at Sep. 30, 2020	31,686
Balance at Sep. 30, 2020	$ 274,905	61,354	6	336,265
Balance (in shares) at Mar. 31, 2020	32,003
Balance at Mar. 31, 2020	$ 280,322	55,235	(141)	335,416
Net income	0	3,442	0	3,442
Comprehensive income (loss)	0	0	142	142
Stock based compensation	$ 557	0	0	557
Repurchase of common stock (in shares)	(6)
Repurchase of common stock	$ (133)	0	0	(133)
Balance (in shares) at Jun. 30, 2020	31,997
Balance at Jun. 30, 2020	$ 280,746	58,677	1	339,424
Net income	0	2,634	0	2,634
Comprehensive income (loss)	0	0	5	5
Stock based compensation	$ 557	0	0	557
Common stock issued under stock plans, net of shares withheld for employee taxes (in shares)	8
Common stock issued under stock plans, net of shares withheld for employee taxes	$ (55)	0	0	(55)
Repurchase of common stock (in shares)	(319)
Repurchase of common stock	$ (6,343)	0	0	(6,343)
Dividend forfeitures	$ 0	43	0	43
Balance (in shares) at Sep. 30, 2020	31,686
Balance at Sep. 30, 2020	$ 274,905	61,354	6	336,265
Balance (in shares) at Dec. 31, 2020	31,493
Balance at Dec. 31, 2020	$ 271,784	62,277	1	334,062
Net income	0	2,291	0	2,291
Comprehensive income (loss)	0	0	234	234
Stock based compensation	$ 616	0	0	616
Common stock issued under stock plans, net of shares withheld for employee taxes (in shares)	60
Common stock issued under stock plans, net of shares withheld for employee taxes	$ (399)	0	0	(399)
Balance (in shares) at Mar. 31, 2021	31,553
Balance at Mar. 31, 2021	$ 272,001	64,569	235	336,805
Balance (in shares) at Dec. 31, 2020	31,493
Balance at Dec. 31, 2020	$ 271,784	62,277	1	334,062
Net income				6,232
Comprehensive income (loss)				114
Balance (in shares) at Sep. 30, 2021	31,562
Balance at Sep. 30, 2021	$ 273,573	68,510	115	342,198
Balance (in shares) at Mar. 31, 2021	31,553
Balance at Mar. 31, 2021	$ 272,001	64,569	235	336,805
Net income	0	2,441	0	2,441
Comprehensive income (loss)	0	0	351	351
Stock based compensation	$ 782	0	0	782
Common stock issued under stock plans, net of shares withheld for employee taxes (in shares)	1
Common stock issued under stock plans, net of shares withheld for employee taxes	$ 0	0	0	0
Balance (in shares) at Jun. 30, 2021	31,554
Balance at Jun. 30, 2021	$ 272,783	67,010	586	340,379
Net income	0	1,500	0	1,500
Comprehensive income (loss)	0	0	(471)	(471)
Stock based compensation	$ 862	0	0	862
Common stock issued under stock plans, net of shares withheld for employee taxes (in shares)	8
Common stock issued under stock plans, net of shares withheld for employee taxes	$ (72)	0	0	(72)
Balance (in shares) at Sep. 30, 2021	31,562
Balance at Sep. 30, 2021	$ 273,573	$ 68,510	$ 115	$ 342,198

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
OPERATING ACTIVITIES:
Net income	$ 6,232	$ 13,168
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	27,443	22,005
Stock based compensation	2,260	1,665
Amortization of deferred commissions	6,900	6,555
Provision for doubtful accounts	99	160
Deferred income taxes	2,066	2,330
Loss on non-marketable equity investments	258	8
Non-cash paid time off expense	(1,011)	0
Non-cash royalty expense	0	(3,440)
Change in fair value of non-marketable equity investments	0	(1,181)
Other	132	321
Changes in operating assets and liabilities:
Accounts and unbilled receivables	(13,907)	9
Prepaid royalties	(162)	1,394
Other prepaid expenses and other current assets	1,335	972
Deferred commissions	(9,854)	(6,693)
Other assets	(278)	308
Accounts payable and accrued expenses	(3,062)	(450)
Accrued royalties	(3,606)	(3,218)
Deferred revenue	(6,223)	(3,142)
Net cash provided by operating activities	36,436	30,753
INVESTING ACTIVITIES:
Business combinations, net of cash acquired	(731)	(21,449)
Proceeds from maturities of marketable securities	9,931	59,522
Purchases of marketable securities	(5,223)	(61,178)
Payments to acquire non-marketable equity investments	0	(1,257)
Payments to acquire equity method investments	(1,750)	0
Payments associated with capitalized software development	(16,577)	(12,366)
Purchases of property and equipment	(2,602)	(1,734)
Net cash used in investing activities	(16,952)	(38,462)
FINANCING ACTIVITIES:
Taxes paid related to net settlement of equity awards	(471)	(429)
Repurchases of common stock	0	(16,352)
Payment of cash dividends	(19)	(40)
Net cash used in financing activities	(490)	(16,821)
Effect of exchange rate changes on cash and cash equivalents	(101)	(1)
Net increase (decrease) in cash and cash equivalents	18,893	(24,531)
Cash and cash equivalents at beginning of period	36,566	131,538
Cash and cash equivalents at end of period	55,459	107,007
SUPPLEMENTAL CASH FLOW INFORMATION:
Non-cash additions to non-marketable equity investments	$ 0	$ 1,300

Note 1 - Basis of Presentation

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Business Description and Basis of Presentation [Text Block]

1. BASIS OF PRESENTATION

The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) for interim financial information and with the instructions to Form 10‑Q and Article 10 of Regulation S‑X. Accordingly, condensed consolidated financial statements do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. All intercompany transactions have been eliminated in consolidation. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021.

The Condensed Consolidated Balance Sheet at December 31, 2020 was derived from the audited Consolidated Financial Statements at that date but does not include all of the information and footnotes required by US GAAP for a complete set of financial statements. For further information, refer to the Consolidated Financial Statements and Notes thereto for the year ended December 31, 2020 (included in the Company's Annual Report on Form 10-K, filed with the Securities and Exchange Commission on February 25, 2021).

Note 2 - Revenue Recognition and Sales Commissions

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

2. REVENUE RECOGNITION AND SALES COMMISSIONS

Revenue Recognition

Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled in exchange for transferring those goods or services.

Revenue is recognized based on the following five step model:

•

Identification of the contract with a customer

•

Identification of the performance obligations in the contract

•

Determination of the transaction price

•

Allocation of the transaction price to the performance obligations in the contract

•

Recognition of revenue when, or as, the Company satisfies a performance obligation

The following table represents revenues disaggregated by revenue source (in thousands). Sales taxes are excluded from revenues.

	*Three Months Ended September 30, 2021*						*Nine Months Ended September 30, 2021*
Business Segments	*Workforce Solutions*		*Provider Solutions*		*Consolidated*		*Workforce Solutions*		*Provider Solutions*		*Consolidated*
Subscription services	$	49,729	$	10,973	$	60,702	$	150,239	$	32,475	$	182,714
Professional services		1,426		1,963		3,389		4,320		5,340		9,660
Total revenues, net	$	51,155	$	12,936	$	64,091	$	154,559	$	37,815	$	192,374

	*Three Months Ended September 30, 2020*						*Nine Months Ended September 30, 2020*
Business Segments	*Workforce Solutions*		*Provider Solutions*		*Consolidated*		*Workforce Solutions*		*Provider Solutions*		*Consolidated*
Subscription services	$	48,246	$	9,999	$	58,245	$	144,945	$	29,937	$	174,882
Professional services		951		1,687		2,638		2,964		5,162		8,126
Total revenues, net	$	49,197	$	11,686	$	60,883	$	147,909	$	35,099	$	183,008

For the nine months ended September 30, 2021 and 2020, the Company recognized $0.1 million and $0.2 million in impairment losses on receivables and contract assets arising from the Company’s contracts with customers, respectively.

Deferred revenue represents contract liabilities that are recorded when cash payments are received or are due in advance of our satisfaction of performance obligations. During the three months ended September 30, 2021 and 2020, we recognized revenues of approximately $39.4 million and $34.4 million, respectively, from amounts included in deferred revenue at the beginning of the respective periods. During the nine months ended September 30, 2021 and 2020, we recognized $59.3 million and $60.5 million of revenue from amounts included in deferred revenues at the beginning of the respective periods. As of September 30, 2021, approximately $446 million of revenue is expected to be recognized from remaining performance obligations under contracts with customers. We expect to recognize revenue related to approximately 46% of these remaining performance obligations over the next 12 months, with the remaining amounts recognized thereafter.

Sales Commissions

Sales commissions earned by our sales force are considered incremental and recoverable costs of obtaining a contract with a customer. Under ASC 606, costs to acquire contracts with customers, such as the initial sales commission payment and associated payroll taxes, are capitalized in the period a customer contract is entered into and are amortized consistent with the transfer of the goods or services to the customer over the expected period of benefit, whereas subsequent sales commission payments which require a substantive performance condition of the employee are expensed ratably through the payment date. Capitalized contract costs are included in deferred commissions in the accompanying Condensed Consolidated Balance Sheets. The expected period of benefit is the contract term, except when the capitalized commission is expected to provide economic benefit to the Company for a period longer than the contract term, such as for new customer or incremental sales where renewals are expected and renewal commissions are not commensurate with initial commissions. Non-commensurate commissions are amortized over the greater of the contract term or technological obsolescence period of approximately three years. The Company recorded amortization of deferred commissions of approximately $2.4 million and $2.3 million for the three months ended September 30, 2021 and 2020, and $6.9 million and $6.6 million for the nine months ended September 30, 2021 and 2020, respectively, which is included in sales and marketing expenses in the accompanying Condensed Consolidated Statements of Income.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

Note 3 - Income Taxes

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Income Tax Disclosure [Text Block]

3. INCOME TAXES

Income taxes are accounted for using the asset and liability method, whereby deferred tax assets and liabilities are determined based on the temporary differences between the financial statement and tax bases of assets and liabilities measured at tax rates that will be in effect for the year in which the differences are expected to affect taxable income.

The Company computes its interim period provision for income taxes by applying the estimated annual effective tax rate to year-to-date pretax income or loss and adjusts the provision for discrete tax items recorded in the period. During the three months ended September 30, 2021 and 2020, the Company recorded a provision for income taxes of approximately $0.2 million and $0.6 million, respectively. During the nine months ended September 30, 2021 and 2020, the Company recorded a provision for income taxes of $2.0 million and $3.5 million, respectively. The Company’s effective tax rate for the nine months ended September 30, 2021 and 2020 was 25% and 21%, respectively. The Company’s effective tax rate primarily reflects the statutory corporate income tax rate, the net effect of state taxes, foreign income taxes, and the effect of various permanent tax differences. During the nine months ended September 30, 2021, the Company recorded discrete tax expense of $0.2 million, which included purchase accounting adjustments, changes in state tax rates enacted during the period, and lower research and development tax credits recognized than previously estimated. During the nine months ended September 30, 2020, the Company recorded a $1.2 million change in fair value of non-marketable equity investments as a result of the NurseGrid acquisition, which is not a taxable transaction, resulting in a tax benefit of $0.3 million, and recognized tax benefits resulting from higher research and development tax credits than previously estimated.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

Note 4 - Shareholders' Equity

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

4. SHAREHOLDERS’ EQUITY

Stock Based Compensation

The Company has stock awards outstanding under its 2016 Omnibus Incentive Plan. The Company accounts for its stock based compensation plan using the fair-value based method for costs related to share based payments, including restricted share units (“RSUs”). During the nine months ended September 30, 2021, the Company issued 129,906 RSUs, subject to service-based time vesting, with a weighted average grant date fair value of $23.44 per share, measured based on the closing fair market value of the Company’s stock on the date of grant. During the nine months ended September 30, 2020, the Company issued 114,784 RSUs, subject to service-based time vesting, with a weighted average grant date fair value of $22.94 per share, measured based on the closing fair market value of the Company’s stock on the date of grant.

Total stock based compensation expense recognized in the Condensed Consolidated Statements of Income is as follows (in thousands):

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Cost of revenues (excluding depreciation and amortization)	$	31	$	16	$	82	$	39
Product development		111		92		329		266
Sales and marketing		76		60		217		170
Other general and administrative		644		389		1,632		1,190
Total stock based compensation expense	$	862	$	557	$	2,260	$	1,665

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Note 5 - Earnings Per Share

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Earnings Per Share [Text Block]

5. EARNINGS PER SHARE

Basic earnings per share is computed by dividing the net income available to common shareholders for the period by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing the net income available to common shareholders for the period by the weighted average number of potentially dilutive common and common equivalent shares outstanding during the period. Common equivalent shares are composed of incremental common shares issuable upon the exercise of stock options and RSUs subject to vesting. The dilutive effect of common equivalent shares is included in diluted earnings per share by application of the treasury stock method. The total number of common equivalent shares excluded from the calculations of diluted earnings per share, due to their anti-dilutive effect or contingent performance conditions, was approximately 26,000 and 115,000 for the three months ended September 30, 2021 and 2020, respectively, and 95,000 and 112,000 for the nine months ended September 30, 2021 and 2020, respectively.

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data):

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Numerator:
Net income	$	1,500	$	2,634	$	6,232	$	13,168
Denominator:
Weighted-average shares outstanding		31,558		31,955		31,538		32,095
Effect of dilutive shares		126		26		71		26
Weighted-average diluted shares		31,684		31,981		31,609		32,121

Net income per share:
Basic	$	0.05	$	0.08	$	0.20	$	0.41
Diluted	$	0.05	$	0.08	$	0.20	$	0.41

Note 6 - Marketable Securities

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

6. MARKETABLE SECURITIES

The fair value of marketable securities, which were all classified as available for sale and which the Company does not intend to sell nor will the Company be required to sell prior to recovery of their amortized cost basis, included the following (in thousands):

	*September 30, 2021*
	*Adjusted Cost*		*Unrealized Gains*		*Unrealized Losses*			*Fair Value*		*Cash and Cash Equivalents*		*Current Marketable Securities*
Cash	$	55,459	$	—	$	—		$	55,459	$	55,459	$	—
Level 2:
Corporate debt securities		5,096		—		(1	)		5,095		—		5,095
Total	$	60,555	$	—	$	(1	)	$	60,554	$	55,459	$	5,095

	December 31, 2020
	Adjusted Cost		Unrealized Gains		Unrealized Losses			Fair Value		Cash and Cash Equivalents		Current Marketable Securities
Cash	$	31,558	$	—	$	—		$	31,558	$	31,558	$	—
Level 2:
Time deposits		10,021		—		—			10,021		5,008		5,013
Corporate debt securities		4,923		—		(8	)		4,915		—		4,915
Total	$	46,502	$	—	$	(8	)	$	46,494	$	36,566	$	9,928

The carrying amounts reported in the Condensed Consolidated Balance Sheets approximate the fair value based on quoted market prices or alternative pricing sources and models utilizing market observable inputs. As of September 30, 2021, the Company did not recognize any allowance for credit impairments on its available for sale debt securities. All investments in marketable securities are classified as current assets on the Condensed Consolidated Balance Sheets because the underlying securities mature within one year from the balance sheet date.

Note 7 - Business Combinations

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Business Combination Disclosure [Text Block]

7. BUSINESS COMBINATIONS

NurseGrid

On March 9, 2020, the Company acquired all of the outstanding stock of HcT2 Co. dba NurseGrid (“NurseGrid”), a Portland, Oregon-based healthcare technology company offering NurseGrid Mobile and its corollary application for nurse managers, NurseGrid Enterprise, for net cash consideration of approximately $21.5 million, after giving effect to the post-closing working capital adjustment. The Company accounted for this transaction as a business combination achieved in stages which required the Company to remeasure its previously existing minority ownership interest, which was accounted for as a non-marketable equity investment measured using the fair value alternative, to fair value at the acquisition date based on the total enterprise value, adjusting for a control premium. The fair value of the Company’s interest in NurseGrid was $3.6 million at closing, resulting in a gain of $1.2 million, recorded as a change in fair value of non-marketable equity investments in the Company’s Condensed Consolidated Statement of Income during the three months ended March 31, 2020. Additionally, the Company’s previously recorded non-marketable equity investment in NurseGrid was de-recognized from the Company’s Condensed Consolidated Balance Sheet during the same period. Acquisition-related transaction costs were $0.2 million. The financial results of NurseGrid have been included in the Workforce Solutions segment from March 9, 2020.

A summary of the purchase price is as follows (in thousands):

Cash paid at closing	$	25,485
Post-closing adjustment, net of cash received		33
Cash acquired		(4,064	)
Net consideration paid		21,454
Fair value of existing equity interest in NurseGrid		3,623
Net consideration paid	$	25,077

The following table summarizes the fair value of the assets acquired and liabilities assumed as of the date of acquisition (in thousands):

Accounts and unbilled receivable, net	$	92
Prepaid and other current assets		155
Operating lease right-of-use assets		50
Deferred tax assets		2,121
Goodwill		21,085
Intangible assets		1,845
Accounts payable and accrued liabilities		(143	)
Deferred revenue		(78	)
Operating lease liabilities		(50	)
Net assets acquired	$	25,077

The excess of purchase price over the fair values of net tangible and intangible assets is recorded as goodwill. The fair values of tangible and identifiable intangible assets and liabilities are based on management’s estimates and assumptions. The primary intangible assets acquired were developed technology and trade name. The fair value estimate for developed technology intangible asset included significant assumptions, including the estimate of employee hours that would be needed to recreate the technology. The fair value estimate for trade name intangible asset included significant assumptions in the prospective financial information, such as projected revenues, royalty rate, and the discount rate. Additionally, these assumptions are forward looking and could be affected by future economic and market conditions. The goodwill balance is primarily attributed to the assembled workforce, future market opportunities to engage and support the NurseGrid Mobile user community, and expected synergies from integrating NurseGrid with other combined functional areas within the Company. The goodwill balance is not deductible for U.S. income tax purposes. The net tangible assets include deferred revenue, which was adjusted down from a book value at the acquisition date of $157,000 to an estimated fair value of $78,000. The $79,000 write-down of deferred revenue will result in lower revenues than would have otherwise been recognized for such services.

The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of the acquisition date (in thousands):

	Fair value		Useful life (in years)
Customer relationships	$	35		8
Developed technology		1,110		5
Trade name		700	Indefinite
Total intangible assets	$	1,845

The following unaudited pro forma financial information summarizes the results of operations of the Company and NurseGrid as though the companies were combined as of January 1, 2019 (in thousands, except per share data):

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Total revenues	$	64,091	$	60,900	$	192,379	$	183,133
Net income	$	1,500	$	2,648	$	6,236	$	12,632
Net income per share - basic	$	0.05	$	0.08	$	0.20	$	0.39
Net income per share - diluted	$	0.05	$	0.08	$	0.20	$	0.39

These unaudited pro forma combined results of operations include certain adjustments arising from the acquisition, such as amortization of intangible assets, depreciation of property and equipment, interest expense related to NurseGrid’s previously outstanding debt, and fair value adjustments of acquired deferred revenue balances. The unaudited pro forma combined results of operations is for informational purposes only and is not indicative of what the Company’s results of operations would have been had the transaction occurred at the beginning of the earliest period presented or to project the Company’s results of operations in any future period.

ShiftWizard

On October 12, 2020, the Company acquired all of the outstanding stock of ShiftWizard, Inc., a Raleigh, North Carolina-based healthcare technology company offering a SaaS-based solution that integrates key workforce management capabilities, including scheduling, productivity, and forecasting. The consideration paid for ShiftWizard consisted of $30.5 million in cash after giving effect to the post-closing working capital adjustment. Acquisition-related transaction costs were $0.3 million. The financial results of ShiftWizard have been included in the Workforce Solutions segment from October 12, 2020.

The following table summarizes the fair value of the assets acquired and liabilities assumed as of the date of acquisition (in thousands):

Cash	$	1,091
Accounts and unbilled receivable, net		1,038
Prepaid assets		106
Operating lease right-of-use assets		183
Property and equipment		50
Indemnification assets		464
Goodwill		19,307
Intangible asset		12,660
Accounts payable and accrued liabilities		(600	)
Deferred revenue		(1,601	)
Deferred tax liability		(1,559	)
Operating lease liabilities		(183	)
Indemnification liability		(464	)
Net assets acquired	$	30,492

The excess of purchase price over the fair values of net tangible and intangible assets is recorded as goodwill. The fair values of tangible and identifiable intangible assets and liabilities are based on management’s estimates and assumptions. Included in the assets and liabilities is an indemnification asset and liability of $0.5 million associated with a Paycheck Protection Program loan pending forgiveness as of the acquisition date that was subsequently forgiven. The primary intangible assets acquired were customer relationships and developed technology. The fair value estimate for customer relationships intangible asset included significant assumptions in the prospective financial information, such as revenue growth, customer attrition, EBITDA margin, and the discount rate. The fair value estimate for developed technology intangible asset included significant assumptions, including the estimate of employee hours that would be needed to recreate the technology. Additionally, these assumptions are forward looking and could be affected by future economic and market conditions. The goodwill balance is primarily attributed to the assembled workforce, additional market opportunities from offering ShiftWizard products, and expected synergies from integrating ShiftWizard with other products or other combined functional areas within the Company. The goodwill balance is not deductible for U.S. income tax purposes. The net tangible assets include deferred revenue, which was adjusted down from a book value at the acquisition date of $2.7 million to an estimated fair value of $1.6 million. The $1.1 million write-down of deferred revenue will result in lower revenues than would have otherwise been recognized for such services.

The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of the acquisition date (in thousands):

	*Fair Value*		*Useful life (in years)*
Customer relationships	$	7,800		18
Developed technology		4,050		5
Non-compete		580		1 - 5
Trade name		230		5
Total intangible assets	$	12,660

The following unaudited pro forma financial information summarizes the results of operations of the Company and ShiftWizard as though the companies were combined as of January 1, 2019 (in thousands, except per share data):

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Total revenues	$	64,210	$	61,930	$	192,910	$	186,049
Net income	$	1,615	$	2,169	$	6,690	$	11,985
Net income per share - basic	$	0.05	$	0.07	$	0.21	$	0.37
Net income per share - diluted	$	0.05	$	0.07	$	0.21	$	0.37

These unaudited pro forma combined results of operations include certain adjustments arising from the acquisition, such as amortization of intangible assets, depreciation of property and equipment, and fair value adjustments of acquired deferred revenue balances. The unaudited pro forma combined results of operations is for informational purposes only and is not indicative of what the Company’s results of operations would have been had the transaction occurred at the beginning of the earliest period presented or to project the Company’s results of operations in any future period.

ANSOS^™ Staff Scheduling application

On December 2, 2020, the Company acquired all of the equity interests of Change Healthcare’s staff scheduling business, consisting of the ANSOS™ Staff Scheduling application and related products (ANSOS). The consideration paid for ANSOS was $66.4 million in cash, after giving effect to the post-closing working capital adjustment. Acquisition-related transaction costs were $1.2 million. The financial results of ANSOS have been included in the Workforce Solutions segment from December 2, 2020.

The following table summarizes the preliminary fair value of the assets acquired and liabilities assumed as of the date of acquisition (in thousands):

Cash	$	1,599
Accounts and unbilled receivable, net		10,099
Prepaid assets		233
Operating lease right-of-use assets		888
Property and equipment		66
Deferred tax assets		2,855
Indemnification asset		2,029
Goodwill		36,748
Intangible assets		32,440
Accounts payable and accrued liabilities		(1,776	)
Deferred revenue		(14,204	)
Operating lease liabilities		(888	)
Deferred tax liability		(1,612	)
Uncertain tax position liability		(2,029	)
Net assets acquired	$	66,448

The excess of purchase price over the preliminary fair values of net tangible and intangible assets is recorded as goodwill. The fair values of tangible and identifiable intangible assets and liabilities are based on management’s estimates and assumptions. The preliminary fair values of assets acquired and liabilities assumed continue to be subject to change during the measurement period (up to one year from the acquisition date) as the Company finalizes the valuation of these items. The primary areas of the preliminary purchase price allocation that are not finalized include the composition and valuation of income tax attributes and working capital accounts. Included in the preliminary assets and liabilities acquired is an indemnification asset and an uncertain tax position liability determined based on management’s estimate of the most likely value related to income tax attributes. During the nine months ended September 30, 2021, the Company made adjustments to accounts receivable, deferred revenue, indemnification asset, uncertain tax position liability, accounts payable and accrued liabilities, and deferred tax assets based on updated information obtained since our preliminary estimates were made. As a result of these items, coupled with the impact of the post-closing working capital adjustment, the Company recorded a measurement period adjustment which increased goodwill by $1.5 million. The measurement period adjustment had no effect on current or prior period earnings. The primary intangible assets acquired were customer relationships and developed technology. The fair value estimate for customer relationships intangible asset included significant assumptions regarding prospective financial information with respect to the acquisition, including with respect to revenue growth, customer attrition, EBITDA margin, and the discount rate. The fair value estimate for developed technology intangible asset included significant assumptions, including the estimate of employee hours that would be needed to recreate the technology. Additionally, these assumptions are forward looking and could be affected by future economic and market conditions. The goodwill balance is primarily attributed to the assembled workforce, additional market opportunities from offering ANSOS products, and expected synergies from integrating ANSOS with other products or other combined functional areas within the Company.

The portion of goodwill allocated to the U.S. entity is deductible for U.S. income tax purposes (representing 95%). The net tangible assets include deferred revenue, which was adjusted down from a book value at the acquisition date of $17.5 million to an estimated fair value of $14.2 million. The $3.3 million write-down of deferred revenue will result in lower revenues than would have otherwise been recognized for such services.

The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of the acquisition date (in thousands):

	Fair Value		Useful life (in years)
Customer relationships	$	21,100		11 - 14
Developed technology		9,800		5
Trade name		1,540		10
Total intangible assets	$	32,440

The following unaudited pro forma financial information summarizes the results of operations of the Company and ANSOS as though the companies were combined as of January 1, 2019 (in thousands, except per share data):

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Total revenues	$	64,636	$	66,924	$	194,856	$	203,129
Net income	$	1,965	$	3,407	$	8,190	$	16,514
Net income per share - basic	$	0.06	$	0.11	$	0.26	$	0.51
Net income per share - diluted	$	0.06	$	0.11	$	0.26	$	0.51

These unaudited pro forma combined results of operations include certain adjustments arising from the acquisition, such as amortization of intangible assets, depreciation of property and equipment, and fair value adjustments of acquired deferred revenue balances. The unaudited pro forma combined results of operations is for informational purposes only and is not indicative of what the Company’s results of operations would have been had the transaction occurred at the beginning of the earliest period presented or to project the Company’s results of operations in any future period.

Other Business Combinations

On December 10, 2020, the Company acquired substantially all of the assets of myClinicalExchange, LLC, a Denver, Colorado-based information technologies company offering a SaaS-based solution that allows healthcare organizations to track, manage, and report the intern and clinical rotation educational requirements of medical, nursing, and allied healthcare students as well as host required documentation for medical residents. The consideration paid for myClinicalExchange consisted of $4.4 million in cash. Acquisition-related transaction costs were $0.1 million. The acquisition is not considered material to the Company’s Financial Statements. The Company accounted for the acquisition as a business combination and has allocated the purchase consideration based on management’s estimates of fair value. The results of operations for myClinicalExchange are included in the Company’s Condensed Consolidated Financial Statements from the date of acquisition and are included in the Workforce Solutions segment.

On January 19, 2021, the Company acquired the issued and outstanding equity of ProcessDATA, Ltd. (d/b/a ComplyALIGN and HospitalPORTAL) (“ComplyALIGN”), a Chicago, Illinois-based healthcare technology company offering a SaaS-based policy management system for healthcare organizations, for $2.0 million in cash. The acquisition is not considered material to the Company’s financial statements. The Company accounted for the acquisition as a business combination and has allocated the purchase consideration based on management’s estimates of fair value. Acquisition-related transaction costs were $0.1 million. The results of operations for ComplyALIGN are included in the Company’s Condensed Consolidated Financial Statements from the date of acquisition and are included in the Workforce Solutions segment.

During the nine months ended September 30, 2021, the carrying amount of goodwill increased by $2.7 million, consisting of a $1.5 million of measurement period adjustment related to ANSOS, $1.0 million of acquired goodwill related to ComplyALIGN, and $0.2 million for the effect of currency translation adjustments.

Note 8 - Business Segments

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

8. BUSINESS SEGMENTS

The Company provides services to healthcare organizations and other members within the healthcare industry. The Company’s services are focused on the delivery of workforce training, certification, assessment, development, and scheduling products and services (Workforce Solutions) and provider credentialing, privileging, call center, and enrollment products and services (Provider Solutions).

The Company measures segment performance based on operating income before income taxes and prior to the allocation of certain corporate overhead expenses, interest income, interest expense, gains and losses from equity investments, and depreciation. The Unallocated component below includes corporate functions, such as accounting, human resources, legal, investor relations, information systems, administrative and executive personnel, depreciation, a portion of amortization, and certain other expenses, which are not currently allocated in measuring segment performance. The following is the Company’s business segment information (in thousands).

	*Three Months Ended September 30,*						*Nine Months Ended September 30,*
Revenues, net:	*2021*			*2020*			*2021*			*2020*
Workforce Solutions	$	51,155		$	49,197		$	154,559		$	147,909
Provider Solutions		12,936			11,686			37,815			35,099
Total revenues, net	$	64,091		$	60,883		$	192,374		$	183,008
Operating income:
Workforce Solutions	$	7,732		$	9,758		$	25,981		$	33,575
Provider Solutions		1,974			913			6,195			3,382
Unallocated		(7,921	)		(7,537	)		(23,661	)		(22,276	)
Total operating income	$	1,785		$	3,134		$	8,515		$	14,681

Segment assets *	*September 30, 2021*		*December 31, 2020*
Workforce Solutions	$	259,036	$	270,924
Provider Solutions		134,793		140,490
Unallocated		100,885		88,899
Total assets	$	494,714	$	500,313

Segment assets include accounts and unbilled receivables, prepaid royalties, prepaid and other current assets, other assets, capitalized software development, deferred commissions, certain property and equipment, goodwill, and intangible assets. Cash and cash equivalents, marketable securities, non-marketable equity investments, and certain ROU assets are not allocated to individual segments and are included within Unallocated. A significant portion of property and equipment assets are included within Unallocated.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Note 9 - Debt

9 Months Ended

Sep. 30, 2021

Notes to Financial Statements

Debt Disclosure [Text Block]

9. DEBT

Revolving Credit Facility

On October 28, 2020, the Company entered into a Third Amendment to Revolving Credit Agreement (Revolving Credit Facility), amending the Revolving Credit Facility dated as of November 24, 2014 with Truist Bank, successor by merger to SunTrust Bank (Truist), extending the maturity date to October 28, 2023. Under the Revolving Credit Facility, the Company may borrow up to $65.0 million, which includes a $5.0 million swing line sub-facility and a $5.0 million letter of credit sub-facility, as well as an accordion feature that allows the Company to increase the Revolving Credit Facility by a total of up to $25.0 million, subject to securing additional commitments from existing lenders or new lending institutions.

At the Company’s election, the borrowings under the Revolving Credit Facility bear interest at either (1) a rate per annum equal to the highest of Truist’s prime rate or 0.5% in excess of the Federal Funds Rate or 1.0% in excess of one-month LIBOR (the Base Rate), plus an applicable margin, or (2) the one, two, three, or six-month per annum LIBOR for deposits in the applicable currency (the Eurocurrency Rate), as selected by the Company, plus an applicable margin. The applicable margin for Eurocurrency Rate loans depends on the Company’s funded debt leverage ratio and varies from 1.50% to 1.75%. The applicable margin for Base Rate loans depends on the Company’s funded debt leverage ratio and varies from 0.50% to 0.75%. Commitment fees and letter of credit fees are also payable under the Revolving Credit Facility. Principal is payable in full at maturity on October 28, 2023, and there are no scheduled principal payments prior to maturity. The Company is required to pay a commitment fee ranging between 20 and 30 basis points per annum of the average daily unused portion of the Revolving Credit Facility, depending on the Company’s funded debt leverage ratio. The obligations under the Revolving Credit Facility are guaranteed by each of the Company’s subsidiaries.

The purpose of the Revolving Credit Facility is for general working capital needs, permitted acquisitions (as defined in the Revolving Credit Facility), and for stock repurchase and/or redemption transactions that the Company may authorize.

The Revolving Credit Facility contains certain covenants that, among other things, restrict additional indebtedness, liens and encumbrances, changes to the character of the Company’s business, acquisitions, asset dispositions, mergers and consolidations, sale or discount of receivables, creation or acquisitions of additional subsidiaries, and other matters customarily restricted in such agreements.

In addition, the Revolving Credit Facility requires the Company to meet certain financial tests, including, without limitation:

•	a funded debt leverage ratio (consolidated debt/consolidated EBITDA) of not greater than 3.0 to 1.0; and

•	an interest coverage ratio (consolidated EBITDA/consolidated interest expense) of not less than 3.0 to 1.0.

As of September 30, 2021, the Company was in compliance with all covenants. There were no balances outstanding on the Revolving Credit Facility as of or during the three and nine months ended September 30, 2021.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

Note 2 - Revenue Recognition and Sales Commissions (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Disaggregation of Revenue [Table Text Block]

	*Three Months Ended September 30, 2021*						*Nine Months Ended September 30, 2021*
Business Segments	*Workforce Solutions*		*Provider Solutions*		*Consolidated*		*Workforce Solutions*		*Provider Solutions*		*Consolidated*
Subscription services	$	49,729	$	10,973	$	60,702	$	150,239	$	32,475	$	182,714
Professional services		1,426		1,963		3,389		4,320		5,340		9,660
Total revenues, net	$	51,155	$	12,936	$	64,091	$	154,559	$	37,815	$	192,374

	*Three Months Ended September 30, 2020*						*Nine Months Ended September 30, 2020*
Business Segments	*Workforce Solutions*		*Provider Solutions*		*Consolidated*		*Workforce Solutions*		*Provider Solutions*		*Consolidated*
Subscription services	$	48,246	$	9,999	$	58,245	$	144,945	$	29,937	$	174,882
Professional services		951		1,687		2,638		2,964		5,162		8,126
Total revenues, net	$	49,197	$	11,686	$	60,883	$	147,909	$	35,099	$	183,008

Note 4 - Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Cost of revenues (excluding depreciation and amortization)	$	31	$	16	$	82	$	39
Product development		111		92		329		266
Sales and marketing		76		60		217		170
Other general and administrative		644		389		1,632		1,190
Total stock based compensation expense	$	862	$	557	$	2,260	$	1,665

Note 5 - Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Numerator:
Net income	$	1,500	$	2,634	$	6,232	$	13,168
Denominator:
Weighted-average shares outstanding		31,558		31,955		31,538		32,095
Effect of dilutive shares		126		26		71		26
Weighted-average diluted shares		31,684		31,981		31,609		32,121

Net income per share:
Basic	$	0.05	$	0.08	$	0.20	$	0.41
Diluted	$	0.05	$	0.08	$	0.20	$	0.41

Note 6 - Marketable Securities (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Debt Securities, Available-for-sale [Table Text Block]

	*September 30, 2021*
	*Adjusted Cost*		*Unrealized Gains*		*Unrealized Losses*			*Fair Value*		*Cash and Cash Equivalents*		*Current Marketable Securities*
Cash	$	55,459	$	—	$	—		$	55,459	$	55,459	$	—
Level 2:
Corporate debt securities		5,096		—		(1	)		5,095		—		5,095
Total	$	60,555	$	—	$	(1	)	$	60,554	$	55,459	$	5,095

	December 31, 2020
	Adjusted Cost		Unrealized Gains		Unrealized Losses			Fair Value		Cash and Cash Equivalents		Current Marketable Securities
Cash	$	31,558	$	—	$	—		$	31,558	$	31,558	$	—
Level 2:
Time deposits		10,021		—		—			10,021		5,008		5,013
Corporate debt securities		4,923		—		(8	)		4,915		—		4,915
Total	$	46,502	$	—	$	(8	)	$	46,494	$	36,566	$	9,928

Note 7 - Business Combinations (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Cash paid at closing	$	25,485
Post-closing adjustment, net of cash received		33
Cash acquired		(4,064	)
Net consideration paid		21,454
Fair value of existing equity interest in NurseGrid		3,623
Net consideration paid	$	25,077

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Accounts and unbilled receivable, net	$	92
Prepaid and other current assets		155
Operating lease right-of-use assets		50
Deferred tax assets		2,121
Goodwill		21,085
Intangible assets		1,845
Accounts payable and accrued liabilities		(143	)
Deferred revenue		(78	)
Operating lease liabilities		(50	)
Net assets acquired	$	25,077

Cash	$	1,091
Accounts and unbilled receivable, net		1,038
Prepaid assets		106
Operating lease right-of-use assets		183
Property and equipment		50
Indemnification assets		464
Goodwill		19,307
Intangible asset		12,660
Accounts payable and accrued liabilities		(600	)
Deferred revenue		(1,601	)
Deferred tax liability		(1,559	)
Operating lease liabilities		(183	)
Indemnification liability		(464	)
Net assets acquired	$	30,492

Cash	$	1,599
Accounts and unbilled receivable, net		10,099
Prepaid assets		233
Operating lease right-of-use assets		888
Property and equipment		66
Deferred tax assets		2,855
Indemnification asset		2,029
Goodwill		36,748
Intangible assets		32,440
Accounts payable and accrued liabilities		(1,776	)
Deferred revenue		(14,204	)
Operating lease liabilities		(888	)
Deferred tax liability		(1,612	)
Uncertain tax position liability		(2,029	)
Net assets acquired	$	66,448

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

	Fair value		Useful life (in years)
Customer relationships	$	35		8
Developed technology		1,110		5
Trade name		700	Indefinite
Total intangible assets	$	1,845

	*Fair Value*		*Useful life (in years)*
Customer relationships	$	7,800		18
Developed technology		4,050		5
Non-compete		580		1 - 5
Trade name		230		5
Total intangible assets	$	12,660

	Fair Value		Useful life (in years)
Customer relationships	$	21,100		11 - 14
Developed technology		9,800		5
Trade name		1,540		10
Total intangible assets	$	32,440

Business Acquisition, Pro Forma Information [Table Text Block]

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Total revenues	$	64,091	$	60,900	$	192,379	$	183,133
Net income	$	1,500	$	2,648	$	6,236	$	12,632
Net income per share - basic	$	0.05	$	0.08	$	0.20	$	0.39
Net income per share - diluted	$	0.05	$	0.08	$	0.20	$	0.39

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Total revenues	$	64,210	$	61,930	$	192,910	$	186,049
Net income	$	1,615	$	2,169	$	6,690	$	11,985
Net income per share - basic	$	0.05	$	0.07	$	0.21	$	0.37
Net income per share - diluted	$	0.05	$	0.07	$	0.21	$	0.37

	*Three Months Ended September 30,*				*Nine Months Ended September 30,*
	*2021*		*2020*		*2021*		*2020*
Total revenues	$	64,636	$	66,924	$	194,856	$	203,129
Net income	$	1,965	$	3,407	$	8,190	$	16,514
Net income per share - basic	$	0.06	$	0.11	$	0.26	$	0.51
Net income per share - diluted	$	0.06	$	0.11	$	0.26	$	0.51

Note 8 - Business Segments (Tables)

9 Months Ended

Sep. 30, 2021

Notes Tables

Reconciliation of Revenue and Operating Profit Loss from Segments to Consolidated [Table Text Block]

	*Three Months Ended September 30,*						*Nine Months Ended September 30,*
Revenues, net:	*2021*			*2020*			*2021*			*2020*
Workforce Solutions	$	51,155		$	49,197		$	154,559		$	147,909
Provider Solutions		12,936			11,686			37,815			35,099
Total revenues, net	$	64,091		$	60,883		$	192,374		$	183,008
Operating income:
Workforce Solutions	$	7,732		$	9,758		$	25,981		$	33,575
Provider Solutions		1,974			913			6,195			3,382
Unallocated		(7,921	)		(7,537	)		(23,661	)		(22,276	)
Total operating income	$	1,785		$	3,134		$	8,515		$	14,681

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

Segment assets *	*September 30, 2021*		*December 31, 2020*
Workforce Solutions	$	259,036	$	270,924
Provider Solutions		134,793		140,490
Unallocated		100,885		88,899
Total assets	$	494,714	$	500,313

Note 2 - Revenue Recognition and Sales Commissions 1 (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Contract with Customer, Liability, Revenue Recognized	$ 39,400	$ 34,400	$ 59,300	$ 60,500
Revenue, Remaining Performance Obligation, Amount	446,000		$ 446,000
Sales Commissions, Amortization Term (Year)			3 years
Amortization of Deferred Sales Commissions	$ 2,400	$ 2,300	$ 6,900	6,555
Customer Contracts [Member]
Asset Impairment Charges, Total			$ 100	$ 200

Note 2 - Revenue Recognition and Sales Commissions 2 (Details Textual) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01	Sep. 30, 2021
Revenue, Remaining Performance Obligation, Percentage	46.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	12 months

Note 2 - Revenue Recognition and Sales Commissions - Revenues Disaggregated By Revenue Source (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues	$ 64,091	$ 60,883	$ 192,374	$ 183,008
Subscription Services [Member]
Revenues	60,702	58,245	182,714	174,882
Professional Services [Member]
Revenues	3,389	2,638	9,660	8,126
Healthstream Workforce Solutions [Member]
Revenues	51,155	49,197	154,559	147,909
Healthstream Workforce Solutions [Member] \| Subscription Services [Member]
Revenues	49,729	48,246	150,239	144,945
Healthstream Workforce Solutions [Member] \| Professional Services [Member]
Revenues	1,426	951	4,320	2,964
Healthstream Provider Solutions [Member]
Revenues	12,936	11,686	37,815	35,099
Healthstream Provider Solutions [Member] \| Subscription Services [Member]
Revenues	10,973	9,999	32,475	29,937
Healthstream Provider Solutions [Member] \| Professional Services [Member]
Revenues	$ 1,963	$ 1,687	$ 5,340	$ 5,162

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Note 3 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Tax Expense (Benefit), Total	$ 186	$ 600	$ 2,033	$ 3,519
Effective Income Tax Rate Reconciliation, Percent, Total			25.00%	21.00%
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount			$ 200
Nurse Grid [Member]
Income Tax Expense (Benefit), Total				$ (300)
Change in Unrealized Gain (Loss) on Hedged Item in Fair Value Hedge				$ 1,200

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 4 - Shareholders' Equity (Details Textual) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	129,906	114,784
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 23.44	$ 22.94

Note 4 - Shareholders' Equity - Summary of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Stock-based compensation expense	$ 862	$ 557	$ 2,260	$ 1,665
Cost of Sales [Member]
Stock-based compensation expense	31	16	82	39
Product Development [Member]
Stock-based compensation expense	111	92	329	266
Selling and Marketing Expense [Member]
Stock-based compensation expense	76	60	217	170
General and Administrative Expense [Member]
Stock-based compensation expense	$ 644	$ 389	$ 1,632	$ 1,190

Note 5 - Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
Note 5 - Earnings Per Share (Details Textual) - shares	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	26,000	115,000	95,000	112,000

Note 5 - Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Net income	$ 1,500	$ 2,441	$ 2,291	$ 2,634	$ 3,442	$ 7,092	$ 6,232	$ 13,168
Weighted-average shares outstanding (in shares)	31,558			31,955			31,538	32,095
Effect of dilutive shares (in shares)	126			26			71	26
Weighted-average diluted shares (in shares)	31,684			31,981			31,609	32,121
Net income per share, basic (in dollars per share)	$ 0.05			$ 0.08			$ 0.20	$ 0.41
Net income per share, diluted (in dollars per share)	$ 0.05			$ 0.08			$ 0.20	$ 0.41

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Note 6 - Marketable Securities (Details Textual) $ in Thousands	Sep. 30, 2021 USD ($)
Debt Securities, Available-for-sale, Allowance for Credit Loss, Ending Balance	$ 0

Note 6 - Marketable Securities - Fair Value of Available for Sale Marketable Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Adjusted Cost	$ 60,555	$ 46,502
Unrealized Gains	0	0
Unrealized Losses	(1)	(8)
Fair Value	60,554	46,494
Cash and Cash Equivalents	55,459	36,566
Current Marketable Securities	5,095	9,928
Cash [Member]
Adjusted Cost	55,459	31,558
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	55,459	31,558
Cash and Cash Equivalents	55,459	31,558
Current Marketable Securities	0	0
Bank Time Deposits [Member] \| Fair Value, Inputs, Level 2 [Member]
Adjusted Cost		10,021
Unrealized Gains		0
Unrealized Losses		0
Fair Value		10,021
Cash and Cash Equivalents		5,008
Current Marketable Securities		5,013
Corporate Debt Securities [Member] \| Fair Value, Inputs, Level 2 [Member]
Adjusted Cost	5,096	4,923
Unrealized Gains	0	0
Unrealized Losses	(1)	(8)
Fair Value	5,095	4,915
Cash and Cash Equivalents	0	0
Current Marketable Securities	$ 5,095	$ 4,915

Note 7 - Business Combinations (Details Textual) - USD ($)						3 Months Ended	9 Months Ended
	Jan. 19, 2021	Dec. 10, 2020	Dec. 02, 2020	Oct. 12, 2020	Mar. 09, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Payments to Acquire Businesses, Net of Cash Acquired, Total							$ 731,000	$ 21,449,000
Goodwill, Period Increase (Decrease), Total							2,700,000
Goodwill, Foreign Currency Translation Gain (Loss)							200,000
Nurse Grid [Member]
Payments to Acquire Businesses, Net of Cash Acquired, Total					$ 21,500,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value					3,623,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain						$ 1,200,000
Business Acquisition, Transaction Costs					200,000
Deferred Revenue Included in Net Tangible Assets, Book Value					157,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue					78,000
Write-down of Deferred Revenue					79,000
Payments to Acquire Businesses, Gross					$ 25,485,000
ShiftWizard [Member]
Payments to Acquire Businesses, Net of Cash Acquired, Total				$ 30,500,000
Business Acquisition, Transaction Costs				300,000
Deferred Revenue Included in Net Tangible Assets, Book Value				2,700,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue				1,601,000
Write-down of Deferred Revenue				1,100,000
Business Combination, Indemnification Asset and Liability, Related to Paycheck Protection, Program Loan as of Acquisition Date				$ 500,000
ANSOS Staff Scheduling Application [Member]
Business Acquisition, Transaction Costs			$ 1,200,000
Deferred Revenue Included in Net Tangible Assets, Book Value			17,500,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue			14,204,000
Write-down of Deferred Revenue			3,300,000
Payments to Acquire Businesses, Gross			$ 66,400,000
Preliminary Purchase Price Allocation, Measurement Period from Acquisition Date (Year)			1 year
Goodwill, Purchase Accounting Adjustments			$ 1,500,000				1,500,000
Business Acquisition, Goodwill, Expected Tax Deductible Amount, Percentage			95.00%
MyClinicalExchange [Member]
Business Acquisition, Transaction Costs		$ 100,000
Payments to Acquire Businesses, Gross		$ 4,400,000
ProcessDATA, Limited [Member]
Business Acquisition, Transaction Costs	$ 100,000
Payments to Acquire Businesses, Gross	$ 2,000,000.0
ComplyALIGN [Member]
Goodwill, Acquired During Period							$ 1,000,000.0

Note 7 - Business Combinations - Summary of Purchase Price (Details) - Nurse Grid [Member] $ in Thousands	Mar. 09, 2020 USD ($)
Cash paid at closing	$ 25,485
Post-closing adjustment, net of cash received	33
Cash acquired	(4,064)
Net consideration paid	21,454
Fair value of existing equity interest in NurseGrid	3,623
Net consideration paid	$ 25,077

Note 7 - Business Combinations - Summary of Preliminary Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Dec. 02, 2020	Oct. 12, 2020	Mar. 09, 2020
Goodwill	$ 181,114,000	$ 178,440,000
Nurse Grid [Member]
Accounts and unbilled receivable, net					$ 92,000
Prepaid and other current assets					155,000
Operating lease right-of-use assets					50,000
Deferred tax assets					2,121,000
Goodwill					21,085,000
Intangible assets					1,845,000
Accounts payable and accrued liabilities					(143,000)
Deferred revenue					(78,000)
Operating lease liabilities					(50,000)
Net assets acquired					$ 25,077,000
ShiftWizard [Member]
Accounts and unbilled receivable, net				$ 1,038,000
Prepaid and other current assets				106,000
Operating lease right-of-use assets				183,000
Goodwill				19,307,000
Intangible assets				12,660,000
Accounts payable and accrued liabilities				(600,000)
Deferred revenue				(1,601,000)
Operating lease liabilities				(183,000)
Net assets acquired				30,492,000
Cash				1,091,000
Property and equipment				50,000
Indemnification assets				464,000
Deferred tax liability				(1,559,000)
Indemnification liability				(464,000)
ANSOS Staff Scheduling Application [Member]
Accounts and unbilled receivable, net			$ 10,099,000
Prepaid and other current assets			233,000
Operating lease right-of-use assets			888,000
Deferred tax assets			2,855,000
Goodwill			36,748,000
Intangible assets			32,440,000	$ 32,440,000
Accounts payable and accrued liabilities			(1,776,000)
Deferred revenue			(14,204,000)
Operating lease liabilities			(888,000)
Net assets acquired			66,448,000
Cash			1,599,000
Property and equipment			66,000
Indemnification assets			2,029,000
Deferred tax liability			(1,612,000)
Uncertain tax position liability			$ (2,029,000)

Note 7 - Business Combinations - Summary of Components of Identifiable Intangible Assets and Estimated Useful Lives (Details) - USD ($) $ in Thousands	Oct. 12, 2020	Mar. 09, 2020	Dec. 02, 2020
Nurse Grid [Member]
Intangible assets, fair value		$ 1,845
Nurse Grid [Member] \| Trade Names [Member]
Intangible assets, fair value		700
Nurse Grid [Member] \| Customer Relationships [Member]
Intangible assets, fair value		$ 35
Intangible assets, useful life (Year)		8 years
Nurse Grid [Member] \| Developed Technology Rights [Member]
Intangible assets, fair value		$ 1,110
Intangible assets, useful life (Year)		5 years
ANSOS Staff Scheduling Application [Member]
Intangible assets, fair value	$ 32,440		$ 32,440
ANSOS Staff Scheduling Application [Member] \| Customer Relationships [Member]
Intangible assets, fair value	$ 21,100
ANSOS Staff Scheduling Application [Member] \| Customer Relationships [Member] \| Minimum [Member]
Intangible assets, useful life (Year)	11 years
ANSOS Staff Scheduling Application [Member] \| Customer Relationships [Member] \| Maximum [Member]
Intangible assets, useful life (Year)	14 years
ANSOS Staff Scheduling Application [Member] \| Developed Technology Rights [Member]
Intangible assets, fair value	$ 9,800
Intangible assets, useful life (Year)	5 years
ANSOS Staff Scheduling Application [Member] \| Trade Name [Member]
Intangible assets, fair value	$ 1,540
Intangible assets, useful life (Year)	10 years
ShiftWizard [Member]
Intangible assets, fair value	$ 12,660
ShiftWizard [Member] \| Customer Relationships [Member]
Intangible assets, fair value	$ 7,800
Intangible assets, useful life (Year)	18 years
ShiftWizard [Member] \| Developed Technology Rights [Member]
Intangible assets, fair value	$ 4,050
Intangible assets, useful life (Year)	5 years
ShiftWizard [Member] \| Trade Name [Member]
Intangible assets, fair value	$ 230
Intangible assets, useful life (Year)	5 years
ShiftWizard [Member] \| Noncompete Agreements [Member]
Intangible assets, fair value	$ 580
ShiftWizard [Member] \| Noncompete Agreements [Member] \| Minimum [Member]
Intangible assets, useful life (Year)	1 year
ShiftWizard [Member] \| Noncompete Agreements [Member] \| Maximum [Member]
Intangible assets, useful life (Year)	5 years

Note 7 - Business Combinations - Summary of Unaudited Pro Forma Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Nurse Grid [Member]
Total revenues	$ 64,091	$ 60,900	$ 192,379	$ 183,133
Net income	$ 1,500	$ 2,648	$ 6,236	$ 12,632
Net income per share - basic (in dollars per share)	$ 0.05	$ 0.08	$ 0.20	$ 0.39
Net income per share - diluted (in dollars per share)	$ 0.05	$ 0.08	$ 0.20	$ 0.39
ShiftWizard [Member]
Total revenues	$ 64,210	$ 61,930	$ 192,910	$ 186,049
Net income	$ 1,615	$ 2,169	$ 6,690	$ 11,985
Net income per share - basic (in dollars per share)	$ 0.05	$ 0.07	$ 0.21	$ 0.37
Net income per share - diluted (in dollars per share)	$ 0.05	$ 0.07	$ 0.21	$ 0.37
ANSOS Staff Scheduling Application [Member]
Total revenues	$ 64,636	$ 66,924	$ 194,856	$ 203,129
Net income	$ 1,965	$ 3,407	$ 8,190	$ 16,514
Net income per share - basic (in dollars per share)	$ 0.06	$ 0.11	$ 0.26	$ 0.51
Net income per share - diluted (in dollars per share)	$ 0.06	$ 0.11	$ 0.26	$ 0.51

Note 8 - Business Segments - Business Segment Information Based on Net Revenues and Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues, net	$ 64,091	$ 60,883	$ 192,374	$ 183,008
Operating income	1,785	3,134	8,515	14,681
Segment Reconciling Items [Member]
Operating income	(7,921)	(7,537)	(23,661)	(22,276)
Healthstream Workforce Solutions [Member]
Revenues, net	51,155	49,197	154,559	147,909
Healthstream Workforce Solutions [Member] \| Operating Segments [Member]
Revenues, net	51,155	49,197	154,559	147,909
Operating income	7,732	9,758	25,981	33,575
Healthstream Provider Solutions [Member]
Revenues, net	12,936	11,686	37,815	35,099
Healthstream Provider Solutions [Member] \| Operating Segments [Member]
Revenues, net	12,936	11,686	37,815	35,099
Operating income	$ 1,974	$ 913	$ 6,195	$ 3,382

- Definition

+ References

+ Details

Note 8 - Business Segments - Business Segment Information Based on Assets (Details) - USD ($)
$ in Thousands

Sep. 30, 2021

Dec. 31, 2020

Segment assets

^[1]

$ 494,714

$ 500,313

Operating Segments [Member] | Healthstream Workforce Solutions [Member]

Segment assets

^[1]

259,036

270,924

Operating Segments [Member] | Healthstream Provider Solutions [Member]

Segment assets

^[1]

134,793

140,490

Segment Reconciling Items [Member]

Segment assets

^[1]

$ 100,885

$ 88,899

[1]

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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+ Details

Note 9 - Debt (Details Textual) - Revolving Credit Facility [Member] - Truist Bank [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2021 USD ($)
Debt Instrument, Covenant, Maximum Funded Debt Leverage Ratio	3.0
Debt Instrument, Covenant, Interest Coverage Ratio	3.0
Long-term Line of Credit, Total	$ 0
Minimum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	20.00%
Maximum [Member]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	30.00%
Third Amendment [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 65,000
Line of Credit Facility, Increased Facility Size Due to Accordion Feature	$ 25,000
Third Amendment [Member] \| Fed Funds Effective Rate Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Third Amendment [Member] \| Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Third Amendment [Member] \| Base Rate [Member] \| Minimum [Member]
Line of Credit Facility, Percentage of Applicable Margin for Borrowings	0.50%
Third Amendment [Member] \| Base Rate [Member] \| Maximum [Member]
Line of Credit Facility, Percentage of Applicable Margin for Borrowings	0.75%
Third Amendment [Member] \| Eurodollar [Member] \| Minimum [Member]
Line of Credit Facility, Percentage of Applicable Margin for Borrowings	1.50%
Third Amendment [Member] \| Eurodollar [Member] \| Maximum [Member]
Line of Credit Facility, Percentage of Applicable Margin for Borrowings	1.75%
Third Amendment [Member] \| Swing Line Subfacility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000
Third Amendment [Member] \| Letter of Credit Subfacility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 5,000