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BUSINESS SEGMENTS (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Segment Financial Information

The following tables set forth financial information for the segments:

						Three Months Ended March 31, 2024
						Skilled Services						Standard Bearer						All Other(1)						Intercompany Elimination						Total
Service revenue(2)						$	969,602					$	—					$	39,626					$	(4,743)					$	1,004,485
Rental revenue(3)						—						22,201						2,946						(19,460)						5,687
TOTAL REVENUE						$	969,602					$	22,201					$	42,572					$	(24,203)					$	1,010,172
Segment income (loss)						126,809						7,258						(42,620)						—						91,447
Impairment of long-lived assets																														(1,849)
Income before provision for income taxes																														$	89,598
Depreciation and amortization						10,536						6,829						2,292						—						19,657
Interest expense(4)						$	—					$	5,977					$	272					$	(4,285)					$	1,964

(1) All Other primarily includes all ancillary operations, stand-alone senior living operations and the Service Center.

(2) Intercompany service revenue represents service revenue generated by ancillary operations provided to the Company's independent subsidiaries and management service revenue generated by the Service Center with Standard Bearer. Intercompany service revenue is eliminated in consolidation along with corresponding intercompany cost of service.

(3) All Other rental revenue includes rental revenue associated with the Company's subleases to third parties of $1,080 for the three months ended March 31, 2024. Intercompany rental revenue represents rental income generated by both Standard Bearer and other real estate properties with the Company's independent subsidiaries. Intercompany rental revenue is eliminated in consolidation along with corresponding intercompany rent expense.

(4) Included in interest expense in Standard Bearer is interest expense incurred from intercompany debt arrangements between Standard Bearer and The Ensign Group, Inc. Intercompany interest expense is eliminated in the "Intercompany Elimination" column.

						Three Months Ended March 31, 2023
						Skilled Services						Standard Bearer						All Other (1)						Intercompany Elimination						Total
Service revenue(2)						$	850,923					$	—					$	34,533					$	(3,538)					$	881,918
Rental revenue(3)						—						19,717						2,563						(17,357)						4,923
TOTAL REVENUE						$	850,923					$	19,717					$	37,096					$	(20,895)					$	886,841
Segment income (loss)						113,345						7,219						(42,182)						—						78,382
Depreciation and amortization						9,064						5,966						2,082						—						17,112
Interest expense(4)						$	—					$	4,569					$	311					$	(2,844)					$	2,036

(1) All Other primarily includes all ancillary operations, stand-alone senior living operations and the Service Center.

(2) Intercompany service revenue represents service revenue generated by ancillary operations provided to the Company's independent subsidiaries and management service revenue generated by the Service Center with Standard Bearer. Intercompany service revenue is eliminated in consolidation along with corresponding intercompany cost of service.

(3) All Other rental revenue includes rental revenue associated with the Company's subleases to third parties of $708 for the three months ended March 31, 2023. Intercompany rental revenue represents rental income generated by both Standard Bearer and other real estate properties with the Company's independent subsidiaries. Intercompany rental revenue is eliminated in consolidation along with corresponding intercompany rent expense.

(4) Included in interest expense in Standard Bearer is interest expense incurred from intercompany debt arrangements between Standard Bearer and The Ensign Group, Inc. Intercompany interest expense is eliminated in the "Intercompany Elimination" column.

Schedule of Service Revenue by Major Payor Source

Service revenue by major payor source were as follows:

						Three Months Ended March 31, 2024
						Skilled Services																		All Other (3)						Total Service Revenue						Revenue %
Medicaid(1)						$	382,118																	$	8,045					$	390,163					38.8		%
Medicare						265,583																		—						265,583						26.4
Medicaid-skilled						63,309																		—						63,309						6.4
Subtotal						711,010																		8,045						719,055						71.6
Managed care						188,104																		—						188,104						18.7
Private and other(2)						70,488																		26,838						97,326						9.7
TOTAL SERVICE REVENUE						$	969,602																	$	34,883					$	1,004,485					100.0		%

(1) Medicaid payor includes revenue generated from senior living operations and revenue related to state relief funding.

(2) Private and other also includes revenue from senior living operations and all revenue generated in other ancillary services.

(3) All Other incorporates intercompany eliminations.

						Three Months Ended March 31, 2023
						Skilled Services																		All Other (3)						Total Service Revenue						Revenue %
Medicaid(1)						$	333,445																	$	6,819					$	340,264					38.6		%
Medicare						247,723																		—						247,723						28.1
Medicaid-skilled						57,927																		—						57,927						6.6
Subtotal						639,095																		6,819						645,914						73.3
Managed care						156,663																		—						156,663						17.8
Private and other(2)						55,165																		24,176						79,341						8.9
TOTAL SERVICE REVENUE						$	850,923																	$	30,995					$	881,918					100.0		%

(1) Medicaid payor includes revenue generated from senior living operations and revenue related to state relief funding.

(2) Private and other also includes revenue from senior living operations and all revenue generated in other ancillary services.

(3) All Other incorporates intercompany eliminations.

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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