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LEASES (Tables) | 6 Months Ended
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Jun. 30, 2024
Leases [Abstract] |
Schedule of Operating Lease Expenses | The components of operating lease expense are as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30, |  |
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |
Rent - cost of services(1) | $ | 53,272 |  |  | $ | 49,760 |  |  | $ | 105,148 |  |  | $ | 96,397 |  |  |
General and administrative expense | 181 |  |  | 125 |  |  | 334 |  |  | 249 |  |  |
Depreciation and amortization(2) | 303 |  |  | 298 |  |  | 606 |  |  | 596 |  |  |
Variable lease costs(3) | 5,649 |  |  | 5,154 |  |  | 11,419 |  |  | 9,986 |  |  |
| $ | 59,405 |  |  | $ | 55,337 |  |  | $ | 117,507 |  |  | $ | 107,228 |  |  |
(1)Rent - cost of services includes deferred rent expense adju stments of $190 and $385 for the three and six months ended June 30, 2024, respectively, and $218 and $481 for the three and six months ended June 30, 2023, respectively. Additionally, rent - cost of services includes other variable lease costs such as CPI increases and short-term leases of $3,300 and $6,357 for the three and six months ended June 30, 2024, respectively, and $2,398 and $4,458 for the three and six months ended June 30, 2023, respectively. (2) Depreciation and amortization is related to the amortization of favorable and direct lease costs. (3) Variable lease costs, including property taxes and insurance, are classified in cost of services in the Company's condensed consolidated statements of income.
Schedule of Future Minimum Lease Payments | Future minimum lease payments for all third-party leases as of June 30, 2024 are as follows:
Year |  | Amount
2024 (remainder) |  | $ | 100,614 |
2025 |  | 201,246 |
2026 |  | 201,024 |
2027 |  | 200,353 |
2028 |  | 199,265 |
2029 |  | 195,553 |
Thereafter |  | 1,691,806 |
TOTAL LEASE PAYMENTS |  | 2,789,861 |
Less: present value adjustment |  | (980,435) |
PRESENT VALUE OF TOTAL LEASE LIABILITIES |  | 1,809,426 |
Less: current lease liabilities |  | (89,176) |
LONG-TERM OPERATING LEASE LIABILITIES |  | $ | 1,720,250 |
Schedule of Rental Income from Third-Party Sources | Total rental income from all third-party sources for the three and six months ended June 30, 2024 and 2023 is as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30, |  |
| 2024 |  | 2023 |  | 2024 |  | 2023 |  |
Pennant(1) | $ | 3,824 |  |  | $ | 3,742 |  |  | $ | 7,644 |  |  | $ | 7,484 |  |  |
Other third-party(2) | 1,887 |  |  | 1,502 |  |  | 3,754 |  |  | 2,683 |  |  |
TOTAL | $ | 5,711 |  |  | $ | 5,244 |  |  | $ | 11,398 |  |  | $ | 10,167 |  |  |
(1) Pennant rental income includes variable rent such as property taxes of $314 and $632 during the three and six months ended June 30, 2024 and $325 and $650 for the three and six months ended June 30, 2023, respectively. (2) Other third-party includes rental revenue associated with the Company's subleases to third parties of $1,089 and $2,169 for the three and six months ended June 30, 2024, and $1,063 and $1,771 for the three and six months ended June 30, 2023, respectively.
Schedule of Annual Rental Income | Future annual rental income for all third-party leases as of June 30, 2024 were as follows:
Year |  | Amount(1)
2024 (remainder) |  | $ | 10,844 |
2025 |  | 21,427 |
2026 |  | 21,216 |
2027 |  | 21,216 |
2028 |  | 21,216 |
2029 |  | 21,216 |
Thereafter |  | 109,635 |
TOTAL |  | $ | 226,770 |
(1) Annual rental income includes base rents and variable rental income pursuant to existing leases as of June 30, 2024.

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479773/842-30-50-12 + Details
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