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OTHER ACCRUED LIABILITIES
 3 Months Ended
Mar. 31, 2025
Payables and Accruals [Abstract]  
OTHER ACCRUED LIABILITIES OTHER ACCRUED LIABILITIES
Other accrued liabilities consist of the following:
March 31, 2025December 31, 2024
Quality assurance fee$13,423 $12,667 
Refunds payable74,340 56,755 
Resident advances14,572 18,818 
Cash held in trust for patients6,301 6,370 
Dividends payable3,597 3,589 
Property taxes8,782 15,400 
Income tax payable13,219 — 
Other19,623 18,458 
OTHER ACCRUED LIABILITIES$153,857 $132,057 
Quality assurance fee represents the aggregate of amounts payable to various states that have a mandated fee based on patient days or licensed beds. Refunds payable includes payables related to overpayments, duplicate payments and credit balances from various payor sources. Resident advances occur when the Company receives payments in advance of services provided. Cash held in trust for patients reflects monies received from or on behalf of patients. Maintaining a trust account for patients is a regulatory requirement and, while the trust assets offset the liabilities, the Company assumes a fiduciary responsibility for these funds. The cash balance related to this liability is included in other current assets in the condensed consolidated balance sheets.