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ACCRUED EXPENSES (Tables)
3 Months Ended
Mar. 31, 2020
ACCRUED EXPENSES [Abstract]  
Accrued Expenses
Accrued expenses as of  March 31, 2020 and December 31, 2019 consisted of the following (in thousands):

 
March 31, 2020
   
December 31, 2019
 
Salaries and related costs
 
$
19,230
   
$
19,340
 
Credit balances due to patients and payors
   
5,115
     
4,303
 
Group health insurance claims
   
2,499
     
2,277
 
Dividends payable
   
4,110
     
-
 
Closure costs
   
1,843
     
-
 
Federal income taxes payable
   
1,891
     
-
 
Other
   
5,957
     
4,935
 
Total
 
$
40,645
   
$
30,855