Note 17 - Massachusetts and New Hampshire Skilled Nursing Facilities	9 Months Ended
Sep. 30, 2022
Notes to Financial Statements
Facilities to be Transferred [Text Block]	Note 17 – Massachusetts and New Hampshire Skilled Nursing Facilities On September 1, 2022, we transferred the operations of seven skilled nursing facilities located in Massachusetts and New Hampshire to a third-party operator. NHC leased the real property of these seven facilities from NHI. In conjunction with the transfer of the operations to a third party, we terminated our lease agreement with NHI for the seven skilled nursing facilities and amended our master lease agreement with NHI, see Note 8 – Long-Term Leases. The seven skilled nursing facilities had net patient revenues of $13,214,000 and $17,907,000 for the three months ended September 30, 2022 and 2021, respectively. The seven skilled nursing facilities had net patient revenues of $48,697,000 and $50,149,000 for the nine months ended September 30, 2022 and 2021, respectively. Excluding stimulus funds, the seven skilled nursing facilities had losses before income taxes of $259,000 and $1,360,000 for the three months ended September 30, 2022 and 2021, respectively. Excluding stimulus funds, the seven skilled nursing facilities had losses before income taxes of $2,831,000 and $7,257,000 for the nine months ended September 30, 2022 and 2021, respectively.

Note 17 - Massachusetts and New Hampshire Skilled Nursing Facilities

9 Months Ended

Sep. 30, 2022

Facilities to be Transferred [Text Block]

Note 17 – Massachusetts and New Hampshire Skilled Nursing Facilities

On September 1, 2022, we transferred the operations of seven skilled nursing facilities located in Massachusetts and New Hampshire to a third-party operator. NHC leased the real property of these seven facilities from NHI. In conjunction with the transfer of the operations to a third party, we terminated our lease agreement with NHI for the seven skilled nursing facilities and amended our master lease agreement with NHI, see Note 8 – Long-Term Leases.

The seven skilled nursing facilities had net patient revenues of $13,214,000 and $17,907,000 for the three months ended September 30, 2022 and 2021, respectively. The seven skilled nursing facilities had net patient revenues of $48,697,000 and $50,149,000 for the nine months ended September 30, 2022 and 2021, respectively. Excluding stimulus funds, the seven skilled nursing facilities had losses before income taxes of $259,000 and $1,360,000 for the three months ended September 30, 2022 and 2021, respectively. Excluding stimulus funds, the seven skilled nursing facilities had losses before income taxes of $2,831,000 and $7,257,000 for the nine months ended September 30, 2022 and 2021, respectively.