Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Taxes

Schedule of deferred tax assets and liabilities

	2013			2012
Current deferred tax assets:
Continuing care contracts	$	134		$	607
Allowance for doubtful accounts		2,376			1,559
Deferred gains on sale lease back transactions		1,383			1,278
Insurance reserves		1,188			1,015
Tax credits		352			465
Tax loss carry forwards		6,679			9,190
Other		1,746			1,220
Total current deferred tax assets before valuation allowance		13,858			15,334
Valuation allowance:		(454	)		(297	)
Total current deferred tax assets		13,404			15,037
Non-current deferred tax assets:
Continuing care contracts		592			228
Deferred gains on sale lease back transactions		735			981
Insurance reserves		2,880			2,919
Tax credits		14,883			11,264
Tax loss carry forwards		32,139			26,592
Impairment of securities		470			501
Depreciable assets		5,990			—
Other		1,054			1,431
Total non-current deferred tax assets before valuation allowance		58,743			43,916
Valuation allowance:		(3,149	)		(1,891	)
Total non-current deferred tax assets		55,594			42,025
Current deferred tax liabilities:
Employee stock grants		(115	)		(130	)
Non-current deferred tax liabilities:
Depreciable assets		—			(1,674	)
Lease expense		(11,401	)		(696	)
Goodwill		(1,173	)		(1,087	)
Identifiable intangibles/other liabilities		(1,190	)		(1,008	)
Total non-current deferred tax liabilities		(13,764	)		(4,465	)
Net deferred tax asset	$	55,119		$	52,467

Schedule of movement in valuation allowance

	Balance at Beginning of Period		Amounts Charged/ (Credited) To Expense			Amounts Charged Off, Net of Recoveries		Balance at End of Period
Year Ended December 31, 2011	$	59,238	$	(55,875	)	$	—	$	3,363
Year Ended December 31, 2012	$	3,363	$	(1,175	)	$	—	$	2,188
Year Ended December 31, 2013	$	2,188	$	1,415		$	—	$	3,603

Schedule of provision (benefit) for income taxes from continuing operations

	Years Ended December 31,
	2013			2012		2011
Current tax provision:
State	$	1,141		$	1,183	$	1,047
Total current tax provision		1,141			1,183		1,047
Deferred tax (benefit) provision:
Federal		(1,042	)		4,775		(44,384	)
State		1,817			1,140		(15,052	)
Total deferred tax provision (benefit)		775			5,915		(59,436	)
Total tax provision (benefit)	$	1,916		$	7,098	$	(58,389	)

Schedule of difference between effective tax (benefit) rate on continuing operations and the U.S. Federal statutory income tax (benefit) rate

	For the years ended December 31,
	2013		2012		2011
Taxes at statutory U.S. federal income tax rate		35.0%		35.0%		35.0%
State and local income taxes, net of federal tax benefit		35.9%		8.7%		(12.9)%
Tax credits		(42.1)%		(4.2)%		(15.7)%
Change in valuation allowance		2.6%		0.1%		(348.1)%
Nondeductible meals and entertainment		1.7%		0.5%		0.5%
Nondeductible penalties		1.7%		0.7%		1.0%
Dividend received deduction		(1.1)%		(0.8)%		(0.9)%
Executive compensation		1.6%		0.3%		0.0%
Stock-based compensation		0.6%		0.1%		(1.2)%
Other differences, net		(0.2)%		(0.3)%		2.2%
Effective tax rate		35.7%		40.1%		(340.1)%

Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits

	For the years ended December 31,
	2013		2012		2011
Unrecognized tax benefits at January 1	$	1,086	$	893	$	—
Additions for tax positions of prior years		—		—		717
Additions for tax positions of current year		159		193		176
Unrecognized tax benefits at December 31	$	1,245	$	1,086	$	893