Supplemental Guarantor and Non-Guarantor Financial Information (Tables)

9 Months Ended

Sep. 30, 2013

Supplemental Guarantor and Non-Guarantor Financial Information [Abstract]

September 30, 2013

(In thousands)



	Gentiva Health Services, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated Total
ASSETS
Current assets:
Cash and cash equivalents	$	142,345	$	—	$	40,949	$	—		$	183,294
Receivables, net	—		237,240		24,741		(19,523		)	242,458
Deferred tax assets, net	—		6,069		2,407		—			8,476
Prepaid expenses and other current assets	—		34,330		10,497		—			44,827
Total current assets	142,345		277,639		78,594		(19,523		)	479,055
Notes receivable from CareCentrix	—		28,471		—		—			28,471
Fixed assets, net	—		40,858		567		—			41,425
Intangible assets, net	—		190,635		2,600		—			193,235
Goodwill	—		432,372		6,064		—			438,436
Investment in subsidiaries	811,716		28,234		—		(839,950		)	—
Other assets	—		71,441		5		—			71,446
Total assets	$	954,061	$	1,069,650	$	87,830	$	(859,473	)	$	1,252,068
LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt	$	18,750	$	—	$	—	$	—		$	18,750
Accounts payable	—		11,451		523		—			11,974
Other current liabilities	—		172,899		56,072		(19,523		)	209,448
Total current liabilities	18,750		184,350		56,595		(19,523		)	240,172
Long-term debt	891,432		—		—		—			891,432
Deferred tax liabilities, net	—		31,734		—		—			31,734
Other liabilities	—		41,850		1		—			41,851
Total Gentiva shareholders’ equity	43,879		811,716		28,234		(839,950		)	43,879
Noncontrolling interests	—		—		3,000		—			3,000
Total equity	43,879		811,716		31,234		(839,950		)	46,879
Total liabilities and equity	$	954,061	$	1,069,650	$	87,830	$	(859,473	)	$	1,252,068

Condensed Consolidating Balance Sheet

December 31, 2012

(In thousands)



	Gentiva Health Services, Inc.		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated Total
ASSETS
Current assets:
Cash and cash equivalents	$	166,140	$	—	$	40,912	$	—		$	207,052
Receivables, net	—		245,191		19,744		(13,855		)	251,080
Deferred tax assets, net	—		10,280		1,983		—			12,263
Prepaid expenses and other current assets	—		36,899		8,733		—			45,632
Total current assets	166,140		292,370		71,372		(13,855		)	516,027
Notes receivable from CareCentrix	—		28,471		—		—			28,471
Fixed assets, net	—		41,066		348		—			41,414
Intangible assets, net	—		193,513		100		—			193,613
Goodwill	—		650,300		6,064		—			656,364
Investment in subsidiaries	1,002,204		27,210		—		(1,029,414		)	—
Other assets	—		75,039		6		—			75,045
Total assets	$	1,168,344	$	1,307,969	$	77,890	$	(1,043,269	)	$	1,510,934
LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt	$	25,000	$	—	$	—	$	—		$	25,000
Accounts payable	—		27,300		—		(13,855		)	13,445
Other current liabilities	—		202,321		49,133		—			251,454
Total current liabilities	25,000		229,621		49,133		(13,855		)	289,899
Long-term debt	910,182		—		—		—			910,182
Deferred tax liabilities, net	—		42,165		—		—			42,165
Other liabilities	—		33,979		9		—			33,988
Total Gentiva shareholders’ equity	233,162		1,002,204		27,210		(1,029,414		)	233,162
Noncontrolling interests	—		—		1,538		—			1,538
Total equity	233,162		1,002,204		28,748		(1,029,414		)	234,700
Total liabilities and equity	$	1,168,344	$	1,307,969	$	77,890	$	(1,043,269	)	$	1,510,934

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	398,047		$	16,429		$	(3,984	)	$	410,492
Cost of services sold	—			212,543			11,919			(3,984		)	220,478
Gross profit	—			185,504			4,510			—			190,014
Selling, general and administrative expenses	—			(155,861		)	(4,959		)	—			(160,820		)
Interest (expense) and other, net	(22,355		)	—			13			—			(22,342		)
Equity in earnings of subsidiaries	16,144			(459		)	—			(15,685		)	—
(Loss) income before income taxes	(6,211		)	29,184			(436		)	(15,685		)	6,852
Income tax benefit (expense)	9,931			(13,040		)	65			—			(3,044		)
Net income	3,720			16,144			(371		)	(15,685		)	3,808
Noncontrolling interests	—			—			(88		)	—			(88		)
Net income attributable to Gentiva shareholders	$	3,720		$	16,144		$	(459	)	$	(15,685	)	$	3,720
Comprehensive income	$	3,720		$	16,144		$	(371	)	$	(15,685	)	$	3,808

Condensed Consolidating Statement of Comprehensive Income

For the Three Months Ended September 30, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	412,963		$	14,186		$	(2,705	)	$	424,444
Cost of services sold	—			217,767			8,827			(2,705		)	223,889
Gross profit	—			195,196			5,359			—			200,555
Selling, general and administrative expenses	—			(156,771		)	(4,436		)	—			(161,207		)
Goodwill, intangibles and other long-lived asset impairment	—			(19,132		)	—			—			(19,132		)
Interest (expense) and other, net	(22,917		)	—			23			—			(22,894		)
Equity in earnings of subsidiaries	12,563			243			—			(12,806		)	—
(Loss) income before income taxes and equity in net earnings of CareCentrix	(10,354		)	19,536			946			(12,806		)	(2,678		)
Income tax benefit (expense)	9,831			(7,979		)	(555		)	—			1,297
Equity in net earnings of CareCentrix	—			1,006			—			—			1,006
Net (loss) income	(523		)	12,563			391			(12,806		)	(375		)
Noncontrolling interests	—			—			(148		)	—			(148		)
Net (loss) income attributable to Gentiva shareholders	$	(523	)	$	12,563		$	243		$	(12,806	)	$	(523	)
Comprehensive (loss) income	$	(523	)	$	12,563		$	391		$	(12,806	)	$	(375	)

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	1,203,258		$	48,498		$	(11,249	)	$	1,240,507
Cost of services sold	—			638,418			33,829			(11,249		)	660,998
Gross profit	—			564,840			14,669			—			579,509
Selling, general and administrative expenses	—			(468,270		)	(14,364		)	—			(482,634		)
Goodwill and other long-lived asset impairment	—			(224,320		)	—			—			(224,320		)
Interest (expense) and other, net	(66,829		)	—			46			—			(66,783		)
Equity in earnings of subsidiaries	(156,813		)	(7		)	—			156,820			—
(Loss) income before income taxes	(223,642		)	(127,757		)	351			156,820			(194,228		)
Income tax benefit (expense)	26,532			(29,056		)	67			—			(2,457		)
Net (loss) income	(197,110		)	(156,813		)	418			156,820			(196,685		)
Noncontrolling interests	—			—			(425		)	—			(425		)
Net (loss) income attributable to Gentiva shareholders	$	(197,110	)	$	(156,813	)	$	(7	)	$	156,820		$	(197,110	)
Comprehensive (loss) income	$	(197,110	)	$	(156,813	)	$	418		$	156,820		$	(196,685	)

Condensed Consolidating Statement of Comprehensive Income

For the Nine Months Ended September 30, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	1,253,781		$	42,429		$	(8,423	)	$	1,287,787
Cost of services sold	—			661,151			26,759			(8,423		)	679,487
Gross profit	—			592,630			15,670			—			608,300
Selling, general and administrative expenses	—			(486,285		)	(12,557		)	—			(498,842		)
Goodwill, intangibles and other long-lived asset impairment	—			(19,132		)	—			—			(19,132		)
Gain on sale of businesses	—			5,449			(2		)	—			5,447
Interest (expense) and other, net	(67,138		)	—			87			—			(67,051		)
Equity in earnings of subsidiaries	50,166			1,260			—			(51,426		)	—
(Loss) income before income taxes and equity in net earnings of CareCentrix	(16,972		)	93,922			3,198			(51,426		)	28,722
Income tax benefit (expense)	35,198			(44,762		)	(1,314		)	—			(10,878		)
Equity in net earnings of CareCentrix	—			1,006			—			—			1,006
Net income	18,226			50,166			1,884			(51,426		)	18,850
Noncontrolling interests	—			—			(624		)	—			(624		)
Net income attributable to Gentiva shareholders	$	18,226		$	50,166		$	1,260		$	(51,426	)	$	18,226
Comprehensive income	$	18,226		$	50,166		$	1,884		$	(51,426	)	$	18,850

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities	$	(24,718	)	$	41,545		$	3,038		$	(1,296	)	$	18,569
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(13,872		)	(342		)	—			(14,214		)
Proceeds from sale of businesses	—			508			—			—			508
Acquisition of businesses	—			(4,538		)	(2,500		)	2,400			(4,638		)
Net cash (used in) provided by investing activities	—			(17,902		)	(2,842		)	2,400			(18,344		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	2,459			—			—			—			2,459
Windfall tax benefits associated with equity-based compensation	92			—			—			—			92
Payment of contingent consideration accrued at acquisition date	—			(1,675		)	—			—			(1,675		)
Intercompany dividend	2,300			—			(2,300		)	—			—
Repayment of long-term debt	(25,000		)	—			—			—			(25,000		)
Debt issuance costs	(449		)	—			—			—			(449		)
Minority interest capital contribution	—			—			1,600			—			1,600
Majority interest capital contribution	—			—			2,400			(2,400		)	—
Distribution to minority interests	—			—			(563		)	—			(563		)
Distribution to majority interests	—			—			(1,296		)	1,296			—
Other	(416		)	(31		)	—			—			(447		)
Net payments related to intercompany financing	21,937			(21,937		)	—			—			—
Net cash provided by (used in) financing activities	923			(23,643		)	(159		)	(1,104		)	(23,983		)
Net change in cash and cash equivalents	(23,795		)	—			37			—			(23,758		)
Cash and cash equivalents at beginning of period	166,140			—			40,912			—			207,052
Cash and cash equivalents at end of period	$	142,345		$	—		$	40,949		$	—		$	183,294

Condensed Consolidating Statement of Cash Flows

For the Nine Months Ended September 30, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Consolidated Total
OPERATING ACTIVITIES:
Net cash provided by operating activities	$	3,710		$	66,138		$	4,793		$	—	$	74,641
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(9,188		)	(47		)	—		(9,235		)
Proceeds from sale of businesses	—			5,720			—			—		5,720
Acquisition of businesses	—			(22,520		)	—			—		(22,520		)
Net cash used in investing activities	—			(25,988		)	(47		)	—		(26,035		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	2,421			—			—			—		2,421
Repayment of long-term debt	(50,000		)	—			—			—		(50,000		)
Debt issuance costs	(4,125		)	—			—			—		(4,125		)
Repurchase of common stock	(4,974		)	—			—			—		(4,974		)
Distribution to minority interests	—			—			(685		)	—		(685		)
Other	3,395			(28		)	(3,473		)	—		(106		)
Net payments related to intercompany financing	40,122			(40,122		)	—			—		—
Net cash used in financing activities	(13,161		)	(40,150		)	(4,158		)	—		(57,469		)
Net change in cash and cash equivalents	(9,451		)	—			588			—		(8,863		)
Cash and cash equivalents at beginning of period	124,101			—			40,811			—		164,912
Cash and cash equivalents at end of period	$	114,650		$	—		$	41,399		$	—	$	156,049