GOODWILL

3 Months Ended

Mar. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill is subject to annual testing for impairment during the fourth quarter of each year. In addition, goodwill is tested for impairment if events occur or circumstances indicate that its carrying value may not be recoverable. There were no indicators of goodwill impairment noted during the three months ended March 31, 2025. The Company anticipates that the majority of goodwill recognized will be fully deductible for tax purposes as of March 31, 2025. Provided that goodwill corresponds to the acquisition of a business and not merely the acquisition of real estate property, the Company's Standard Bearer segment appropriately does not carry a goodwill balance. The following table represents activity in goodwill by the skilled services segment and "all other" category as of and for the three months ended March 31, 2025:



	Goodwill
	Skilled Services		All Other		Total






January 1, 2025	$	88,626	$	9,355	$	97,981

Additions	8,329		—		8,329
March 31, 2025	$	96,955	$	9,355	$	106,310