Supplemental Guarantor and Non-Guarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 2013

Supplemental Guarantor and Non-Guarantor Financial Information [Abstract]

December 31, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			Consolidated Total
ASSETS
Current assets:
Cash and cash equivalents	$	55,076		$	—	$	31,881	$	—		$	86,957
Receivables, net	—			284,379		34,136		(28,610		)	289,905
Deferred tax assets, net	—			25,845		2,308		—			28,153
Prepaid expenses and other current assets	—			50,890		13,856		—			64,746
Total current assets	55,076			361,114		82,181		(28,610		)	469,761
Notes receivable from CareCentrix	—			28,471		—		—			28,471
Fixed assets, net	—			48,824		551		—			49,375
Intangible assets, net	—			253,682		2,600		—			256,282
Goodwill	—			384,017		6,064		—			390,081
Investment in subsidiaries	790,589			28,382		—		(818,971		)	—
Other assets	28,266			40,370		11		—			68,647
Total assets	$	873,931		$	1,144,860	$	91,407	$	(847,581	)	$	1,262,617
LIABILITIES AND EQUITY
Current liabilities:
Current portion of long-term debt	$	45,325		$	—	$	—	$	—		$	45,325
Accounts payable	—			15,377		282		—			15,659
Other current liabilities	—			283,228		59,868		(28,610		)	314,486
Total current liabilities	45,325			298,605		60,150		(28,610		)	375,470
Long-term debt	1,124,432			—		—		—			1,124,432
Deferred tax liabilities, net	—			9,825		—		—			9,825
Other liabilities	7,243			45,841		—		—			53,084
Total Gentiva shareholders’ equity	(303,069		)	790,589		28,382		(818,971		)	(303,069		)
Noncontrolling interests	—			—		2,875		—			2,875
Total equity	(303,069		)	790,589		31,257		(818,971		)	(300,194		)
Total liabilities and equity	$	873,931		$	1,144,860	$	91,407	$	(847,581	)	$	1,262,617

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
Note 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	44,219		30,820		6		—			75,045
Total assets	$	1,212,563	$	1,263,750	$	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	277,381		957,985		27,210		(1,029,414		)	233,162
Noncontrolling interests	—		—		1,538		—			1,538
Total equity	277,381		957,985		28,748		(1,029,414		)	234,700
Total liabilities and equity	$	1,212,563	$	1,263,750	$	77,890	$	(1,043,269	)	$	1,510,934

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2013

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	1,676,888		$	64,989		$	(15,233	)	$	1,726,644
Cost of services sold	—			905,261			52,152			(15,233		)	942,180
Gross profit	—			771,627			12,837			—			784,464
Selling, general and administrative expenses	—			(682,262		)	(19,454		)	—			(701,716		)
Goodwill, intangibles and other long-lived asset impairment	—			(610,436		)	—			—			(610,436		)
Interest (expense) and other, net	(110,477		)	—			93			—			(110,384		)
Equity in earnings of subsidiaries	(530,697		)	(4,561		)	—			535,258			—
(Loss) income before income taxes	(641,174		)	(525,632		)	(6,524		)	535,258			(638,072		)
Income tax benefit (expense)	42,180			(5,065		)	2,450			—			39,565
Net (loss) income	(598,994		)	(530,697		)	(4,074		)	535,258			(598,507		)
Noncontrolling interests	—			—			(487		)	—			(487		)
Net (loss) income attributable to Gentiva shareholders	$	(598,994	)	$	(530,697	)	$	(4,561	)	$	535,258		$	(598,994	)
Comprehensive (loss) income	$	(598,994	)	$	(530,697	)	$	(4,074	)	$	535,258		$	(598,507	)

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	1,666,368		$	61,656		$	(15,220	)	$	1,712,804
Cost of services sold	—			884,903			39,058			(15,220		)	908,741
Gross profit	—			781,465			22,598			—			804,063
Selling, general and administrative expenses	—			(638,975		)	(16,791		)	—			(655,766		)
Goodwill, intangibles and other long-lived asset impairment	—			(19,132		)	—			—			(19,132		)
Gain on sale of assets and businesses, net	—			8,014			—			—			8,014
Interest (expense) and other, net	(90,054		)	—			107			—			(89,947		)
Equity in earnings of subsidiaries	79,622			3,038			—			(82,660		)	—
(Loss) income before income taxes and equity in net (loss) earnings of CareCentrix	(10,432		)	134,410			5,914			(82,660		)	47,232
Income tax benefit (expense)	37,228			(52,487		)	(1,992		)	—			(17,251		)
Equity in net (loss) earnings of CareCentrix	—			(2,301		)	—			—			(2,301		)
Net income	26,796			79,622			3,922			(82,660		)	27,680
Noncontrolling interests	—			—			(884		)	—			(884		)
Net income attributable to Gentiva shareholders	$	26,796		$	79,622		$	3,038		$	(82,660	)	$	26,796
Comprehensive income	$	26,796		$	79,622		$	3,922		$	(82,660	)	$	27,680

Condensed Consolidating Statement of Comprehensive Income

For the Year Ended December 31, 2011

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Consolidated Total
Net revenues	$	—		$	1,757,459		$	52,404		$	(11,085	)	$	1,798,778
Cost of services sold	—			921,826			37,714			(11,085		)	948,455
Gross profit	—			835,633			14,690			—			850,323
Selling, general and administrative expenses	—			(715,343		)	(15,064		)	—			(730,407		)
Goodwill, intangibles and other long-lived asset impairment	—			(643,305		)	—			—			(643,305		)
Gain on sale of assets and businesses, net	—			1,061			—			—			1,061
Dividend income	—			8,590			—			—			8,590
Interest (expense) and other, net	(88,665		)	—			55			—			(88,610		)
Equity in earnings of subsidiaries	(380,176		)	221			—			379,955			—
Loss from continuing operations before income taxes and equity in net earnings of CareCentrix	(468,841		)	(513,143		)	(319		)	379,955			(602,348		)
Income tax benefit (expense)	18,316			56,637			815			—			75,768
Equity in net earnings of CareCentrix	—			68,381			—			—			68,381
(Loss) income from continuing operations	(450,525		)	(388,125		)	496			379,955			(458,199		)
Discontinued operations, net of tax	—			7,949			366			—			8,315
Net (loss) income	(450,525		)	(380,176		)	862			379,955			(449,884		)
Noncontrolling interests	—			—			(641		)	—			(641		)
Net (loss) income attributable to Gentiva shareholders	$	(450,525	)	$	(380,176	)	$	221		$	379,955		$	(450,525	)
Comprehensive (loss) income	$	(451,003	)	$	(380,176	)	$	862		$	379,955		$	(450,362	)

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 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	$	(29,406	)	$	80,742		$	(10,194	)	$	(4,037	)	$	37,105
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(18,690		)	(385		)	—			(19,075		)
Proceeds from sale of businesses	—			508			—			—			508
Proceeds from the sale of assets	—			203			—			—			203
(Payments to) proceeds from affiliates	—			(7,400		)	—			7,400			—
Acquisition of businesses	—			(356,935		)	(2,500		)	—			(359,435		)
Net cash (used in) provided by investing activities	—			(382,314		)	(2,885		)	7,400			(377,799		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	3,231			—			—			—			3,231
Windfall tax benefits associated with equity-based compensation	119			—			—			—			119
Payment of contingent consideration accrued at acquisition date	—			(1,675		)	—			—			(1,675		)
Proceeds from issuance of debt	817,525			—			—			—			817,525
Borrowings under revolving credit facility	27,000			—			—			—			27,000
Intercompany dividend	—			—			(2,300		)	2,300			—
Repayment of long-term debt	(610,182		)	—			—			—			(610,182		)
Debt issuance costs	(15,187		)	—			—			—			(15,187		)
Investment in affiliate	—			—			5,000			(5,000		)	—
Minority interest capital contribution	—			—			1,600			—			1,600
Majority interest capital contribution	—			—			2,400			(2,400		)	—
Distribution to minority interests	—			—			(750		)	—			(750		)
Distribution to majority interests	—			—			(1,737		)	1,737			—
Other	(889		)	(28		)	(165		)	—			(1,082		)
Net payments related to intercompany financing	(303,275		)	303,275			—			—			—
Net cash provided by (used in) financing activities	(81,658		)	301,572			4,048			(3,363		)	220,599
Net change in cash and cash equivalents	(111,064		)	—			(9,031		)	—			(120,095		)
Cash and cash equivalents at beginning of period	166,140			—			40,912			—			207,052
Cash and cash equivalents at end of period	$	55,076		$	—		$	31,881		$	—		$	86,957

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2012

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Consolidated Total
OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities	$	(18,089	)	$	138,316		$	5,741		$	—	$	125,968
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(11,609		)	(170		)	—		(11,779		)
Proceeds from sale of businesses	—			9,220			—			—		9,220
Acquisition of businesses	—			(22,335		)	—			—		(22,335		)
Net cash used in investing activities	—			(24,724		)	(170		)	—		(24,894		)
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	3,980			—			—			—		3,980
Windfall tax benefits associated with equity-based compensation	88			—			—			—		88
Repayment of long-term debt	(52,943		)	—			—			—		(52,943		)
Debt issuance costs	(4,125		)	—			—			—		(4,125		)
Repurchase of common stock	(4,974		)	—			—			—		(4,974		)
Repayment of capital lease obligations	(135		)	—			—			—		(135		)
Other	4,673			(28		)	(5,470		)	—		(825		)
Net payments related to intercompany financing	113,564			(113,564		)	—			—		—
Net cash provided by (used in) financing activities	60,128			(113,592		)	(5,470		)	—		(58,934		)
Net change in cash and cash equivalents	42,039			—			101			—		42,140
Cash and cash equivalents at beginning of period	124,101			—			40,811			—		164,912
Cash and cash equivalents at end of period	$	166,140		$	—		$	40,912		$	—	$	207,052

Condensed Consolidating Statement of Cash Flows

For the Year Ended December 31, 2011

(In thousands)



	Gentiva Health Services, Inc.			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations		Consolidated Total
OPERATING ACTIVITIES:
Net cash (used in) provided by operating activities	$	(46,730	)	$	51,221		$	650		$	—	$	5,141
INVESTING ACTIVITIES:
Purchase of fixed assets	—			(19,053		)	(178		)	—		(19,231		)
Proceeds from sale of businesses	—			146,261			54			—		146,315
Acquisition of businesses	—			(320		)	—			—		(320		)
Net cash provided by (used in) investing activities	—			126,888			(124		)	—		126,764
FINANCING ACTIVITIES:
Proceeds from issuance of common stock	7,901			—			—			—		7,901
Windfall tax benefits associated with equity-based compensation	192			—			—			—		192
Repayment of long-term debt	(63,438		)	—			—			—		(63,438		)
Debt issuance costs	(15,460		)	—			—			—		(15,460		)
Repayment of capital lease obligations	(267		)	—			—			—		(267		)
Other	—			(22		)	(651		)	—		(673		)
Net payments related to intercompany financing	178,087			(178,087		)	—			—		—
Net cash provided by (used in) financing activities	107,015			(178,109		)	(651		)	—		(71,745		)
Net change in cash and cash equivalents	60,285			—			(125		)	—		60,160
Cash and cash equivalents at beginning of period	63,816			—			40,936			—		104,752
Cash and cash equivalents at end of period	$	124,101		$	—		$	40,811		$	—	$	164,912