Details of Certain Balance Sheet Accounts (Tables)

3 Months Ended

Mar. 31, 2018

Details of Certain Balance Sheet Accounts [Abstract]

Schedule of Prepaid Expenses and Other Current Assets

	March 31, 2018		December 31, 2017
	(Amounts in Thousands)
Prepaid health insurance	$	1,393	$	2,901
Prepaid workers' compensation and liability
insurance		837		1,332
Prepaid rent		501		555
Workers' compensation insurance receivable		1,219		543
Other		3,300		3,048
	$	7,250	$	8,379

Schedule of Accrued Expenses

		March 31, 2018		December 31, 2017
	(Amounts in Thousands)
Accrued payroll	$	20,012	$	19,783
Accrued workers' compensation insurance		13,599		12,574
Accrued health insurance (1)		3,163		6,471
Accrued payroll taxes		1,309		1,065
Accrued professional fees		1,105		1,312
Accrued severance		506		562
Accrued restructuring (2)		1,055		1,077
Other		1,404		1,510
	$	42,153	$	44,354

(1)

The Company provides health insurance coverage to qualified union employees providing personal care services in Illinois through a Taft-Hartley multi-employer health and welfare plan under Section 302(c)(5) of the Labor Management Relations Act of 1947. The Company's insurance contributions equal the amount reimbursed by the State of Illinois. Contributions are due within five business days from the date the funds are received from the State of Illinois. Amounts due of $1.2 million and $2.3 million for health insurance reimbursements and contributions were reflected in prepaid insurance and accrued insurance as of March 31, 2018 and December 31, 2017, respectively.

(2)

Accrued restructuring includes reserves for lease commitments related to the closure of three adult day services centers in Illinois during the third quarter of 2016.