XML 42 R31.htm IDEA: XBRL DOCUMENT v3.20.2
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details)
3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2020
USD ($)
Clinic
Contract
State
Feb. 27, 2020
USD ($)
Partnership
Clinic
Sep. 30, 2019
USD ($)
Clinic
Installment
Apr. 11, 2019
USD ($)
Location
State
Apr. 30, 2018
Business
Sep. 30, 2020
USD ($)
Volume
Clinic
Contract
State
Jun. 30, 2020
Volume
Mar. 31, 2020
Employee
Volume
Sep. 30, 2019
USD ($)
Sep. 30, 2020
USD ($)
Clinic
Installment
State
Segment
Facility
Sep. 30, 2019
USD ($)
Dec. 31, 2019
USD ($)
Partnership
May 02, 2020
Employee
Mar. 31, 2017
Basis of Presentation [Abstract]                            
Number of reportable segments | Segment                   2        
Average physical therapy patient volumes per day per clinic | Volume           25.8 18.9 26.2            
Percentage of general partnership interest owned                   1.00%        
Number of partnerships | Partnership                       4    
Number of closed clinics sold | Clinic 12         12       12        
Aggregate sale price of clinics                   $ 1,100,000        
Cash received related to sale of closed clinics $ 700,000         $ 700,000       700,000        
Note receivable related to sale of closed clinics $ 400,000         $ 400,000       $ 400,000        
Number of installments for note receivable | Installment                   2        
Number of clinics operated | Clinic 550         550       550        
Number of states where clinics are operated | State 39         39       39        
Number of third party facilities | Facility                   38        
Percentage of employees furloughed or terminated               40.00%            
Number of full and part-time workforce | Employee               5,500            
Number of furloughed employees returned | Employee                         1,200  
Relief funds           $ 390,000     $ 0 $ 8,349,000 $ 0      
Deferment of depositing employer's share social security taxes included in accrued liabilities $ 4,900,000         4,900,000       4,900,000        
Long-Lived Assets [Abstract]                            
Impairment of long lived assets           0                
Impairment of long lived assets to be disposed of           0                
Goodwill [Abstract]                            
Write-off of goodwill - closed clinics           0     $ 0 1,859,000 $ 0 $ 0    
Income Taxes [Abstract]                            
Unrecognized tax benefit                   0        
Accrued interest and penalties associated with any unrecognized tax benefits 0         0       0        
Interest expense recognized                   $ 0        
Segment Reporting [Abstract]                            
Number of operating segments | Segment                   2        
Other Income [Member]                            
Basis of Presentation [Abstract]                            
Relief funds           400,000       $ 8,300,000        
Medicare Accelerated and Advance Payments Program [Member]                            
Basis of Presentation [Abstract]                            
Cash and cash equivalents and accrued liabilities 12,900,000         12,900,000       12,900,000        
Public Health and Social Services Emergency Fund [Member]                            
Basis of Presentation [Abstract]                            
Funds received 8,300,000         8,300,000       8,300,000        
Grants and other funds $ 100,000,000,000.0         100,000,000,000.0       100,000,000,000.0        
Relief funds                   8,300,000        
Public Health and Social Services Emergency Fund [Member] | Other Income [Member]                            
Basis of Presentation [Abstract]                            
Relief funds           $ 400,000       $ 8,300,000        
Clinic Practice [Member]                            
Basis of Presentation [Abstract]                            
Percentage of interest acquired   65.00% 67.00%           67.00%   67.00%      
Number of partnerships | Partnership   4                        
Aggregate purchase price for the acquired clinic practices   $ 11,900,000 $ 12,400,000                      
Cash paid for acquisition of interest in clinic   11,600,000 12,100,000                      
Seller note   $ 300,000 $ 300,000           $ 300,000   $ 300,000      
Percentage of interest accrued   4.75% 5.00%           5.00%   5.00%      
Number of installments | Installment     2                      
Principal installments     $ 150,000           $ 150,000   $ 150,000      
Number of businesses acquired | Clinic   4 11                      
IIPS [Member]                            
Basis of Presentation [Abstract]                            
Number of states of network services | State       45                    
Number of onsite client locations | Location       11                    
Percentage of interest acquired       100.00% 65.00%                 55.00%
Aggregate purchase price for the acquired clinic practices       $ 23,600,000                    
Cash paid for acquisition of interest in clinic       18,900,000                    
Seller note     $ 4,000,000.0 $ 4,000,000 [1]         $ 4,000,000.0   $ 4,000,000.0      
Percentage of interest accrued       5.50%                    
Number of businesses merged | Business         2                  
Percentage of combined business interest owned       76.00% 59.45%                  
Management Contracts [Member]                            
Basis of Presentation [Abstract]                            
Percentage of interest acquired 70.00%         70.00%       70.00%        
Number of management contracts | Contract 6         6                
Remaining contract term 5 years         5 years                
Aggregate purchase price for the acquired clinic practices $ 4,200,000                          
Cash paid for acquisition of interest in clinic 3,700,000                          
Seller note 500,000         $ 500,000       $ 500,000        
Management Contracts [Member] | Notes Payable One [Member]                            
Basis of Presentation [Abstract]                            
Seller note $ 200,000         $ 200,000       $ 200,000        
Percentage of interest accrued 5.00%         5.00%       5.00%        
Management Contracts [Member] | Notes Payable Two [Member]                            
Basis of Presentation [Abstract]                            
Seller note $ 300,000         $ 300,000       $ 300,000        
Percentage of interest accrued 5.00%         5.00%       5.00%        
Employee [Member]                            
Restricted Stock [Abstract]                            
Period in which restrictions lapse on stock granted                   4 years        
Director [Member]                            
Restricted Stock [Abstract]                            
Period in which restrictions lapse on stock granted                   1 year        
Officer [Member]                            
Restricted Stock [Abstract]                            
Period in which restrictions lapse on stock granted                   4 years        
Minimum [Member]                            
Basis of Presentation [Abstract]                            
Percentage of limited partnership interest owned                   49.00%        
Percentage of interest acquired                       1.00%    
Redeemable Non-Controlling Interests [Abstract]                            
Redeemable non-controlling interest, redemption rights, commencement period                   3 years        
Minimum [Member] | Furniture & Equipment [Member]                            
Long-Lived Assets [Abstract]                            
Estimated useful lives                   3 years        
Minimum [Member] | Software [Member]                            
Long-Lived Assets [Abstract]                            
Estimated useful lives                   3 years        
Minimum [Member] | Leasehold Improvements [Member]                            
Long-Lived Assets [Abstract]                            
Estimated useful lives                   3 years        
Minimum [Member] | Clinic Practice [Member]                            
Basis of Presentation [Abstract]                            
Percentage of interest acquired   10.00%                        
Maximum [Member]                            
Basis of Presentation [Abstract]                            
Percentage of limited partnership interest owned                   99.00%        
Percentage of interest acquired                       55.00%    
Redeemable Non-Controlling Interests [Abstract]                            
Redeemable non-controlling interest, redemption rights, commencement period                   5 years        
Maximum [Member] | Furniture & Equipment [Member]                            
Long-Lived Assets [Abstract]                            
Estimated useful lives                   8 years        
Maximum [Member] | Software [Member]                            
Long-Lived Assets [Abstract]                            
Estimated useful lives                   7 years        
Maximum [Member] | Leasehold Improvements [Member]                            
Long-Lived Assets [Abstract]                            
Estimated useful lives                   5 years        
Maximum [Member] | Clinic Practice [Member]                            
Basis of Presentation [Abstract]                            
Percentage of interest acquired   83.80%                        
Maximum [Member] | Management Contracts [Member]                            
Basis of Presentation [Abstract]                            
Percentage of interest acquired 70.00%         70.00%       70.00%        
[1] Industrial injury prevention services