Sonida Senior Living (SNDA) 10-Q 12 Nov 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2021	Nov. 08, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Document Transition Report	false
Entity File Number	1-13445
Entity Registrant Name	Capital Senior Living Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	75-2678809
Entity Address, Address Line One	16301 Quorum Drive
Entity Address, Address Line Two	Suite 160A
Entity Address, City or Town	Addison
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75001
City Area Code	972
Local Phone Number	770-5600
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	CSU
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		6,443,646
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Entity Central Index Key	0001043000
Current Fiscal Year End Date	--12-31

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 10,669	$ 17,885
Restricted cash	5,882	4,982
Accounts receivable, net	4,309	5,820
Federal and state income taxes receivable	0	76
Property tax and insurance deposits	6,276	7,637
Prepaid expenses and other	8,250	7,028
Total current assets	35,386	43,428
Property and equipment, net	635,405	655,731
Operating lease right-of-use assets, net	156	536
Other assets, net	3,233	3,138
Total assets	674,180	702,833
Current liabilities:
Accounts payable	13,859	14,967
Accrued expenses	43,594	48,515
Current portion of notes payable, net of deferred loan costs	159,977	304,164
Current portion of deferred income	3,482	3,984
Current portion of lease liabilities	173	421
Federal and state income taxes payable	384	249
Customer deposits	447	822
Total current liabilities	221,916	373,122
Lease liabilities, net of current portion	297	533
Other long-term liabilities	3,714	3,714
Notes payable, net of deferred loan costs and current portion	601,817	604,729
Commitments and contingencies
Shareholders’ deficit:
Preferred stock, authorized shares	0	0
Common stock, authorized shares	22	21
Additional paid-in capital	190,246	188,978
Retained deficit	(343,832)	(468,264)
Total shareholders’ deficit	(153,564)	(279,265)
Total liabilities and shareholders’ deficit	$ 674,180	$ 702,833

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value (in USD per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	15,000,000	15,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	4,333,000	4,333,000
Common stock, shares issued (in shares)	2,193,000	2,084,000
Common stock, shares outstanding (in shares)	2,193,000	2,084,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues:
Total revenues		$ 57,924	$ 96,053	$ 177,114	$ 303,659
Expenses:
Operating expenses (exclusive of facility lease expense and depreciation and amortization expense shown below)		40,668	65,165	114,994	211,874
General and administrative expenses		6,887	8,128	22,913	21,036
Facility lease expense		0	5,926	0	23,234
Stock-based compensation expense		586	421	1,269	1,494
Depreciation and amortization expense		9,503	15,547	27,811	47,584
Long-lived asset impairment		0	3,240	0	39,194
Community reimbursement expense		7,927	9,555	33,317	11,888
Total expenses		65,571	107,982	200,304	356,304
Other income (expense):
Interest income		0	14	5	83
Interest expense		(9,701)	(11,141)	(28,574)	(34,044)
Gain on facility lease modification and termination, net		0	(753)	0	10,487
Gain on extinguishment of debt		54,080	0	168,292	0
Loss on disposition of assets, net		(15)	(191,032)	(436)	(198,388)
Other income		0	9	8,703	2
Income (loss) from continuing operations before provision for income taxes		36,717	(214,832)	124,800	(274,505)
Provision for income taxes		(207)	(132)	(368)	(393)
Net income (loss)		$ 36,510	$ (214,964)	$ 124,432	$ (274,898)
Per share data:
Basic net income (loss) per share (in USD per share)	[1]	$ 17.71	$ (104.91)	$ 60.37	$ (134.82)
Diluted net income (loss) per share (in USD per share)	[1]	$ 17.48	$ (104.91)	$ 59.59	$ (134.82)
Weighted average shares outstanding — basic (in shares)	[1]	2,062	2,049	2,061	2,039
Weighted average shares outstanding — diluted (in shares)	[1]	2,089	2,049	2,088	2,039
Comprehensive income (loss)		$ 36,510	$ (214,964)	$ 124,432	$ (274,898)
Resident revenue
Revenues:
Total revenues		48,968	85,894	140,819	290,952
Management fees
Revenues:
Total revenues		1,029	604	2,978	819
Community reimbursement revenue
Revenues:
Total revenues		$ 7,927	$ 9,555	$ 33,317	$ 11,888
[1]	Prior period results and share amounts have been adjusted to reflect the fifteen-for-one Reverse Stock Split. See Note 9 - Equity.

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Income (Loss) (Parenthetical)	Dec. 09, 2020
Income Statement [Abstract]
Reverse stock split, conversion ratio	0.0667

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Deficit) - USD ($) shares in Thousands, $ in Thousands		Total	Common Stock	Additional Paid-In Capital	Retained Deficit	Treasury Stock
Beginning Balance (in shares) at Dec. 31, 2019	[1]		2,096
Beginning Balance at Dec. 31, 2019		$ 14,379	$ 319	$ 190,386	$ (172,896)	$ (3,430)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock awards (cancellations), net (in shares)	[1]		3
Stock-based compensation		597		597
Net income (loss)		(47,181)			(47,181)
Ending Balance (in shares) at Mar. 31, 2020	[1]		2,093
Ending Balance at Mar. 31, 2020		(32,205)	$ 319	190,983	(220,077)	(3,430)
Beginning Balance (in shares) at Dec. 31, 2019	[1]		2,096
Beginning Balance at Dec. 31, 2019		14,379	$ 319	190,386	(172,896)	(3,430)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		(274,898)
Ending Balance (in shares) at Sep. 30, 2020	[1]		2,096
Ending Balance at Sep. 30, 2020		(259,023)	$ 319	191,882	(447,794)	(3,430)
Beginning Balance (in shares) at Mar. 31, 2020	[1]		2,093
Beginning Balance at Mar. 31, 2020		(32,205)	$ 319	190,983	(220,077)	(3,430)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock awards (cancellations), net (in shares)	[1]		3
Stock-based compensation		478		478
Net income (loss)		(12,753)			(12,753)
Ending Balance (in shares) at Jun. 30, 2020	[1]		2,096
Ending Balance at Jun. 30, 2020		(44,480)	$ 319	191,461	(232,830)	(3,430)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation		421		421
Net income (loss)		(214,964)			(214,964)
Ending Balance (in shares) at Sep. 30, 2020	[1]		2,096
Ending Balance at Sep. 30, 2020		(259,023)	$ 319	191,882	(447,794)	(3,430)
Beginning Balance (in shares) at Dec. 31, 2020	[1]		2,084
Beginning Balance at Dec. 31, 2020		(279,265)	$ 21	188,978	(468,264)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock awards (cancellations), net (in shares)	[1]		98
Restricted stock awards (cancellations), net			$ 1	(1)
Stock-based compensation		166		166
Net income (loss)		38,844			38,844
Ending Balance (in shares) at Mar. 31, 2021	[1]		2,182
Ending Balance at Mar. 31, 2021		(240,255)	$ 22	189,143	(429,420)	0
Beginning Balance (in shares) at Dec. 31, 2020	[1]		2,084
Beginning Balance at Dec. 31, 2020		(279,265)	$ 21	188,978	(468,264)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)		124,432
Ending Balance (in shares) at Sep. 30, 2021	[1]		2,193
Ending Balance at Sep. 30, 2021		(153,564)	$ 22	190,246	(343,832)	0
Beginning Balance (in shares) at Mar. 31, 2021	[1]		2,182
Beginning Balance at Mar. 31, 2021		(240,255)	$ 22	189,143	(429,420)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock awards (cancellations), net (in shares)	[1]		12
Stock-based compensation		517		517
Net income (loss)		49,078			49,078
Ending Balance (in shares) at Jun. 30, 2021	[1]		2,194
Ending Balance at Jun. 30, 2021		(190,660)	$ 22	189,660	(380,342)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Restricted stock awards (cancellations), net (in shares)	[1]		1
Stock-based compensation		586		586
Net income (loss)		36,510			36,510
Ending Balance (in shares) at Sep. 30, 2021	[1]		2,193
Ending Balance at Sep. 30, 2021		$ (153,564)	$ 22	$ 190,246	$ (343,832)	$ 0
[1]	Prior period results and share amounts have been adjusted to reflect the fifteen-for-one Reverse Stock Split. See Note 9 - Equity.

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Deficit) (Parenthetical)	Dec. 09, 2020
Statement of Stockholders' Equity [Abstract]
Reverse stock split, conversion ratio	0.0667

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating Activities
Net income (loss)	$ 124,432	$ (274,898)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	27,811	47,584
Amortization of deferred financing charges	1,121	1,399
Deferred income	(119)	(217)
Operating lease expense adjustment	(256)	(18,460)
Loss on disposition of assets, net	436	198,388
Gain on facility lease modification and termination, net	0	(10,487)
Long-lived asset impairment	0	39,194
Gain on extinguishment of debt	(168,292)	0
Provision for bad debts	747	2,190
Stock-based compensation expense	1,269	1,494
Changes in operating assets and liabilities:
Accounts receivable	763	(3,616)
Property tax and insurance deposits	1,361	1,091
Prepaid expenses and other	369	911
Other assets	(95)	(2,056)
Accounts payable	972	1,101
Accrued expenses	4,227	11,317
Federal and state income taxes receivable/payable	211	(117)
Deferred resident revenue	(383)	1
Customer deposits	(375)	(189)
Net cash used in operating activities	(5,801)	(5,370)
Investing Activities
Capital expenditures	(7,096)	(11,211)
Proceeds from disposition of assets	0	6,396
Net cash used in investing activities	(7,096)	(4,815)
Financing Activities
Proceeds from notes payable	17,168	3,673
Repayments of notes payable	(10,513)	(11,901)
Cash payments for financing lease and financing obligations	(74)	(361)
Deferred financing charges paid	0	(14)
Net cash provided by (used in) financing activities	6,581	(8,603)
Decrease in cash and cash equivalents	(6,316)	(18,788)
Cash and cash equivalents and restricted cash at beginning of period	22,867	37,063
Cash and cash equivalents and restricted cash at end of period	16,551	18,275
Cash paid during the period for:
Interest	23,221	25,855
Property and equipment acquired with finance lease liabilities	148	0
Lease modification and termination	0	6,791
Income taxes	$ 309	$ 13

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	BASIS OF PRESENTATION Capital Senior Living Corporation, a Delaware corporation (together with its subsidiaries, the “Company”), is one of the leading owner-operators of senior housing communities in the United States in terms of resident capacity. The Company owns, operates, develops and manages senior housing communities throughout the United Sta tes. As of September 30, 2021, the Company operated 72 senior housing communities in 18 states with an aggregate capacity of approximately 7,000 residents, including 60 senior housing communities that the Company owned and 12 communities that the Company managed on behalf of third parties. As of September 30, 2021, the Company had 5 properties that the Company no longer operates that were in the process of transitioning legal ownership to Fannie Mae. The acc ompanying consolidated financial statements include the financial statements of Capital Senior Living Corporation and its wholly owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation. The accompanying Consolidated Balance Sheet, as of December 31, 2020, has been derived from audited consolidated financial statements of the Company for the year ended December 31, 2020, and the accompanying unaudited consolidated financial statements, as of and for the three and nine month periods ended September 30, 2021 and 2020, have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United States have not been included pursuant to those rules and regulations. For further information, refer to the financial statements and notes thereto for the year ended December 31, 2020, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2021. In the opinion of the Company, the accompanying consolidated financial statements contain all adjustments necessary to present fairly the Company’s financial position as of September 30, 2021, and results of operations and cash flows for the three and nine month periods ended September 30, 2021 and 2020. The results of operations for the three and nine month periods ended September 30, 2021 are not necessarily indicative of the results for the year ending December 31, 2021.

Recent Events And Transactions

Recent Events And Transactions	9 Months Ended
	Sep. 30, 2021
Investments, All Other Investments [Abstract]
Recent Events And Transactions	RECENT EVENTS AND TRANSACTIONS Investment Agreement On July 22, 2021, the Company entered into an investment agreement (the “Investment Agreement”) with Conversant Dallas Parkway (A) LP (“Investor A”) and Conversant Dallas Parkway (B) LP ("Investor B"), affiliates of Conversant Capital LLC (together with Investor A, the “Investors”), which was later amended, pursuant to which: (i) the Inv estors agreed to purchase from the Company, and the Company agreed to sell to the Investors, in a private placement pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”), 82,500 shares of newly designated Series A Convertible Preferred Stock, par value $0.01 per share (the “Series A Preferred Stock”) at a price per share equal to $1,000 (the “Private Placement”); and (ii) the Company intends to initiate a rights offering (the “Rights Offering”) to allow the holders of the outstanding shares of the Company’s common stock, par value $0.01 per share (“Common Stock”), the right to purchase at $32 per share (the “Subscription Price”), a number of shares of Common Stock that would result in gross cash proceeds to the Company of approximately $70 million. In addition, the Investors agreed to partially backstop the Rights Offering up to $42.5 million through the purchase of additional shares of Series A Preferred Stock (the “Backstop Commitment” and together with the Private Placement and the Rights Offering, the “Transactions”), in each case on the terms described in the Investment Agreement. The consummation of the transactions contemplated by the Investment Agreement was subject to stockholder approval and other customary closing conditions. On or after the closing date under the Investment Agreement, the Company may from time to time request additional investments from the Investors in shares of Series A Preferred Stock for future investment in accretive capital expenditures and acquisitions post-closing up to an aggregate amount equal to $25.0 million, subject to certain conditions. At the Closing, the Company and the Investors will enter into an Investor Rights Agreement, pursuant to which, among other things, the Investors will have the right to designate a number of directors to the Board of Directors, proportionate to its beneficial ownership of the Company. Simultaneously with the entry into the Investment Agreement, the Company and the Investors entered into a $17.3 million secured promissory note (the “Promissory Note”) to provide interim debt financing which matures in July 2022. In October 2021, subsequent to quarter end, the Promissory Note amount was later amended to $16.0 million and repaid upon closing of the transaction on November 3, 2021. See "Note 8- Notes Payable." At the Closing, all outstanding performance-based stock based compensation including restricted shares will be converted at target award levels to time-based restricted stock awards that will vest on the applicable scheduled vesting dates or the relevant award termination date applicable to such performance shares. Also in conjunction with the Conversant transaction, the Company has established a cash retention pool of $4.2 million in the aggregate pursuant to which cash retention awards will be paid to certain employees, including the Company's senior management team and certain field personnel. The Company also agreed in the retention agreements that following the Closing it will grant a total of 257,000 performance shares under the 2019 Plan to various individuals, subject to such individual’s continued employment through the grant date. An amendment to the 2019 Plan to increase the number of shares of common stock that the Company may issue under the plan was subject to shareholder approval. On October 1, 2021, subsequent to quarter-end, the Company entered into an Amended and Restated Investment Agreement (the "Amended Investment Agreement") with Investor A and Investor B. All Company proposals received shareholder approval at the special meeting and the amended transaction closed on November 3, 2021 with the Company receiving gross proceeds from the transaction of $154.8 million. See "Note 14- Subsequent Events."

COVID-19 Pandemic

COVID-19 Pandemic	9 Months Ended
	Sep. 30, 2021
Unusual or Infrequent Items, or Both [Abstract]
COVID-19 Pandemic	COVID-19 PANDEMIC The United States broadly continues to experience the pandemic caused by COVID-19, which significantly disrupted the nation’s economy, the senior living industry, and the Company’s business. The COVID-19 pandemic caused a decline in the occupancy levels at the Company’s communities, which has negatively impacted the Company’s revenues and operating results, which depend significantly on such occupancy levels. In an effort to protect its residents and employees and slow the spread of COVID-19 and in response to quarantines, shelter-in-place orders and other limitations imposed by federal, state and local governments, the Company had previously restricted or limited access to its comm unities, including limitations on in-person prospective resident tours and, in certain cases, new resident admissions. As of September 30, 2021, all of the Company's senior living communities were open for new resident move-ins. Although vaccines are now widely ava ilable, we cannot predict the duration of the pandemic or its ongoing impact on our business. If the COVID-19 pandemic worsens, including the risk of transmission of highly contagious variants of the COVID-19 virus, the Company may have to impose or revert to restricted or limited access to its communities. The outbreak of COVID-19 has required the Company to incur significant additional operating costs and expenses in order to implement enhanced infection control protocols and otherwise care for its residents, including increased costs and expenses relating to supplies and personal protective equipment, testing of the Company’s residents and employees, labor and specialized disinfecting and cleaning services, which has increased the costs of caring for the residents and resulted in reduced occupancy at such communities. During the three and nine months ended September 30, 2021 the Company incurred $0.4 million and $1.7 million , respectively, in direct costs related to the COVID-19 pandemic and during the three a nd nine months e nded September 30, 2020 the Company incurred $1.4 million and $4.6 million, respectively, in costs related to the COVID-19 pandemic. In November 2020 and January 2021, the Company accepted $8.1 million and $8.7 million, respectively, of cash for grants from the Public Health and Social Services Emergency Fund’s (the “Provider Relief Fund”) Phase 2 and 3 General Distribution, which was expanded by the Coronavirus Aid, Relief, and Economic Security Act of 2020 ("CARES Act") to provide grants or other funding mech anisms to eligible healthcare providers for healthcare related expenses or lost revenues attributable to COVID-19. The $8.7 million Phase 3 Provider Relief Funds were recorded as other income in the nine months ended September 30, 2021. Th e CARES Act Phase 2 and Phase 3 funds are grants that do not have to be repaid, provided the Company satisfies the terms and conditions of the CARES Act. In addition, the Company had received approximately $1.9 million in relief from state agencies in the year ended December 31, 2020. The Company has also applied for additional grants pursuant to the Provider Relief Fund’s Phase 4 General Distribution, for which the U.S. Department of Health and Human Services (“HHS”) allocated up to $25.5 billion to provide additional funding to certain healthcare providers, including assisted living operators. Additional funding is available for providers operating in rural communities. The Company has elected to utilize the CARES Act payroll tax deferral program to delay payment of a portion of its payroll taxes incurred from April 2020 through December 2020. One-half of the deferral amount will become due on each of December 31, 2021 and December 31, 2022. At September 30, 2021, the Company had $7.4 million in deferred payroll taxes, of which, $3.7 million is included in accrued expenses, and the remaining $3.7 million is included in other long-term liabilities in the Company’s Consolidated Balance Sheets.

Going Concern Uncertainty

Going Concern Uncertainty	9 Months Ended
	Sep. 30, 2021
Risks and Uncertainties [Abstract]
Going Concern Uncertainty	GOING CONCERN UNCERTAINTY Accounting Standards Codification (“ASC”) 205-40, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” requires an evaluation of whether there are conditions or events, considered in the aggregate, that raise substantial doubt about an entity’s ability to continue as a going concern within one year after the date the financial statements are issued. Initially, this evaluation does not consider the potential mitigating effect of management’s plans that have not been fully implemented. When substantial doubt exists, management evaluates the mitigating effect of its plans to determine if it is probable that (1) the plans will be effectively implemented within one year after the date the financial statements are issued, and (2) when implemented, the plans will mitigate the relevant conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. In complying with the requirements under ASC 205-40 to complete an evaluation without considering mitigating factors, the Company considered several conditions or events including (1) uncertainty around the continued impact of the COVID-19 pandemic on the Company’s operation s and financial results, (2) $99.3 million of debt maturing in the next 12 months, which includes $31.5 million due in December 2021, $36.7 million due in the second quarter of fiscal 2022, $16.0 million Promissory Note, as amended, due to Conversant in July 2022 and $15.1 million of debt service payments, (3) the Company's working capital deficiency and (4) noncompliance with certain financial covenants of its loan agreements with Fifth Third Bank covering two properties at September 30, 2021, June 30, 2021, March 31, 2021, Decemb er 31, 2020 and September 30, 2020. The above conditions raise substantial doubt about the Company’s ability to continue as a going concern for the 12-month period following the date that the interim September 30, 2021 financial statements are issued. The Company has implemented plans as discussed below, which includes strategic and cash-preservation initiatives designed to provide the Company with adequate liquidity to meet its obligations for at least the twelve-month period following the date its interim September 30, 2021 financial statements are issued. The Company’s primary sources of near- and medium-term liquidity are expected to be cash from the Amended Investment Agreement and related rights offering as discussed below and debt refinancings or extensions, to the extent available on acceptable terms. Strategic and Cash Preservation Initiatives The Company has taken or intends to take the following actions, among others, to improve its liquidity position and to address uncertainty ab out its ability to operate as a going concern: • As discussed in "Note 2- Recent Events and Transactions" and "Note 14- Subsequent Events," the Company entered into the Amended Investment Agreement with Investor A and Investor B in October 2021. Under the terms of the Amended Investment Agreement and related rights offering, the Company raised gross proceeds of $154.8 million, a portion of which will repay the Promissory Note, pay down or pay off debt and fund working capital needs and accretive growth projects. The transaction closed on November 3, 2021, subsequent to quarter end, and resulted in net proceeds to the Company of $128.5 million after repaying the $16.0 million Promissory Note and paying customary transaction and closing costs. • In August 2021, the Company executed a one year extension of the Company's $40.5 million loan with BBVA covering three of the Company's properties, with an option to extend an additional six months. The loan agreement extension includes a waiver for non-compliance with certain financial ratios on December 31, 2020, and eliminates the compliance requirements for minimum financial ratios. The extension requires principal payments totaling $5.3 million which will be paid in installments over the term of the extension. • The Company is in discussions with potential lenders to refinance debt maturing in the next 12 months including $36.7 million due in the second quarter of fiscal 2022. • The Company is in discussions with Fifth Third Bank to resolve its noncompliance with financial covenants at September 30, 2021, June 30, 2021, March 31, 2021, December 31, 2020 and September 30, 2020 for debt totaling $31.5 million at September 30, 2021, included in current portion of notes payable, net of deferred loan costs on the Consolidated Balance Sheets. As a result of these defaults, in May 2021, Fifth Third Bank issued a notice of default letter and the Fifth Third bridge loan is callable. In the event that this loan is accelerated there is 25% recourse to Capital Senior Living Corporation. In November 2021, subsequent to quarter end, the Company gave Fifth Third Bank the Company’s 30 day notice of its intention to repay the outstanding $31.5 million bridge loan. See "Note 14- Subsequent Events." • In July 2020, the Company initiated a process that is intended to transfer the operations and ownership of 18 communities that were either underperforming or were in underperforming loan pools to Fannie Mae, the holder of non-recourse debt on such communities. See “Note 8- Notes Payable.” When legal ownership of the properties transfers to Fannie Mae or its designees and the liabilities relating to such communities are extinguished, the Company expects to recognize a gain related to the extinguishment in accordance with ASC 470, “Debt.” During the three and nine months ended September 30, 2021, Fannie Mae completed the transition of legal ownership of four and thirteen of the Company's properties, respectively, and the Company recorded a gain on extinguishment of debt of $54.1 million and $168.3 million, respectively. At September 30, 2021, the Company included $62.0 million in outstanding debt in the current portion of notes payable, net of deferred loan costs, and $4.6 million of accrued interest in accrued expenses on the Company’s Consolidated Balance Sheets related to these properties . The Company’s plans are designed to provide the Company with adequate liquidity to meet its obligations for at least the 12 month period following the date its interim September 30, 2021 financial statements are filed. Management concluded that it is probable that the remediation plan will mitigate the relevant conditions or events that raise substantial doubt about the Company's ability to continue as a going concern for at least the 12 month period following the date its interim September 30, 2021 financial statements are filed. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates continuity of operations, realization of assets and the satisfaction of liabilities in the normal course of business for the 12-month period following the date the financial statements are issued. As such, the accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets and their carrying amounts, or the amount and classification of liabilities that may result should the Company be unable to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents and Restricted Cash The Company considers all highly liquid investments with original maturities of three months or less at the date of acquisition to be cash equivalents. The Company has deposits in banks that exceed Federal Deposit Insurance Corporation insurance limits. Management believes that credit risk related to these deposits is minimal. Restricted cash consists of deposits required by certain counterparties as collateral pursuant to letters of credit. The deposit must remain so long as the letters of credit, which are subject to renewal annually, is outstanding. In August 2021, the Company executed a one year extension of the Company's loan agreement with BBVA, which extended the maturity date to December 10, 2022. BBVA required a debt service reserve of $0.9 million as part of this extension, which is included in the restricted cash balances as of September 30, 2021. The following table sets forth the Company’s cash and cash equivalents and restricted cash (in thousands): September 30, 2021 2020 Cash and cash equivalents $ 10,669 $ 14,293 Restricted cash 5,882 3,982 $ 16,551 $ 18,275 Long-Lived Assets and Impairment Property and equipment are stated at cost and depreciated on a straight-line basis over the estimated useful lives of the assets. At each balance sheet date, the Company reviews the carrying value of its property and equipment to determine if facts and circumstances suggest that they may be impaired or that the depreciation period may need to be changed. The Company considers internal factors such as net operating losses along with external factors relating to each asset, including contract changes, local market developments, and other publicly available information to determine whether impairment indicators exist. If an indicator of impairment is identified, recoverability of an asset group is assessed by comparing its carrying amount to the estimated future undiscounted net cash flows expected to be generated by the asset group through operation or disposition, calculated utilizing the lowest level of identifiable cash flows. If this comparison indicates that the carrying amount of an asset group is not recoverable, we estimate fair value of the asset group and record an impairment loss when the carrying amount exceeds fair value. Off-Balance Sheet Arrangements The Company had no material off-balance sheet arrangements at September 30, 2021 or December 31, 2020. Revenue Recognition Resident revenue consists of fees for basic housing and certain support services and fees associated with additional housing and expanded support requirements such as assisted living care, memory care, and ancillary services. Basic housing and certain support services revenue is recorded when services are rendered and amounts billed are due from residents in the period in which the rental and other services are provided, which totaled approxi mately $48.2 million and $138.7 million for the three and nine months ended September 30, 2021, respectively and approximately $84.7 million and $286.1 million for the three and nine months ended September 30, 2020, respectively. The Company's residency agreements are generally short term in nature, with durations of one year or less, and are typically terminable by either party, under certain circumstances, upon providing 30 days’ notice, unless state law provides otherwise, with resident fees billed monthly in advance. At September 30, 2021 and December 31, 2020, the Company had contract liabilities for deferred fees paid by its residents prior to the month housing and support services were to be provided totaling approximately $2.7 million and $3.3 million , respectively, which are included as a component of deferred income within current liabilities of the Company’s Consolidated Balance Sheets. Revenue for certain ancillary services is recognized as services are provided and includes fees for certain services, such as medication management, daily living activities, beautician/barber, laundry, television, guest meals, pets, and parking, which are generally billed monthly in arrears and totaled approxima tely $0.3 million and $0.9 million f or the three and nine months ended September 30, 2021, respectively, and approximately $0.1 million and $1.6 million for the three and nine months ended September 30, 2020, respectively, as a component of resident revenue within the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The Company's senior housing communities have residency agreements that generally require the resident to pay a community fee prior to moving into the community and are recorded initially by the Company as deferred revenue. At September 30, 2021 and December 31, 2020, the Company had contract liabilities for deferred community fees totaling approximately $0.8 million and $0.9 million, respectively which are included as a component of deferred income within current liabilities of the Company’s Consolidated Balance Sheets. The Company recognized community fees as a component of resident revenue within the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) of approximately $0.4 million and $1.2 million d uring the three and nine months ended September 30, 2021, respectively and $1.0 million and $3.2 million during the three and nine months ended September 30, 2020, respectively. The Company has management agreements whereby it manages certain communities on behalf of third party owners under a contract that provides for periodic management fee payments to the Company. The Company recognized revenue from management fees of $1.0 million and $3.0 million during the three and nine months ended September 30, 2021, respectively and $0.6 million and $0.8 million for the three and nine months ended September 30, 2020, respectively. The Company has determined that all community management activities are a single performance obligation, which is satisfied over time as the services are rendered. The Company’s estimate of the transaction price for management services also includes the amount of reimbursement due from the owners of the communities for services provided and related costs incurred. Such revenue is included in “community reimbursement revenue” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The related costs are included in “community reimbursement expense” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The Company recognized community reimbursement revenue and expense of $7.9 million and $33.3 million during the three and nine months ended September 30, 2021, respectively and $9.6 million and $11.9 million during the three and nine months ended September 30, 2020, respectively. Lease Accounting Management determines if a contract is or contains a lease at inception or modification of a contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control over the use of the identified asset means the lessee has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset. Operating lease right-of-use assets and liabilities are recognized based on the present value of future minimum lease payments over the expected lease term on the lease commencement date. When the implicit lease rate is not determinable, management uses the Company’s incremental borrowing rate based on the information available at the lease commencement date in determining the present value of future minimum lease payments. The expected lease terms include options to extend or terminate the lease when it is reasonably certain the Company will exercise such options. Lease expense for minimum lease payments is recognized on a straight-line basis over the expected lease terms. Financing lease right-of-use assets are recognized within property, plant and equipment and leasehold improvements, net on the Company's Consolidated Balance Sheets. The Company recognizes interest expense on the financing lease liabilities utilizing the effective interest method. The right-of-use asset is generally amortized to depreciation and amortization expense on a straight-line basis over the lease term. Modifications to existing lease agreements, including changes to the lease term or payment amounts, are reviewed to determine whether they result in a separate contract. For modifications that do not result in a separate contract, management reviews the lease classification and re-measures the related right-of-use assets and liabilities at the effective date of the modification. Certain of the Company’s lease arrangements have lease and non-lease components. The Company accounts for the lease components and non-lease components as a single lease component for all classes of underlying assets. Leases with an expected lease term of 12 months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the expected lease term. Credit Risk and Allowance for Doubtful Accounts The Company’s resident receivables are generally due within 30 days from the date billed. Accounts receivable are reported net of an allowance for doubtful accounts of $5.1 million and $6.1 million at September 30, 2021, and December 31, 2020, respectively, and represent the Company’s estimate of the amount that ultimately will be collected. The adequacy of the Company’s allowance for doubtful accounts is reviewed on an ongoing basis, using historical payment trends, write-off experience, analyses of receivable portfolios by payor source and aging of receivables, as well as a review of specific accounts, and adjustments are made to the allowance as necessary. Credit losses on resident receivables have historically been within management’s estimates, and management believes that the allowance for doubtful accounts adequately provides for expected losses. Self-Insurance Liability Accruals The Company offers full-time employees an option to participate in its health and dental plans. The Company is self-insured up to certain limits and is insured if claims in excess of these limits are incurred. The cost of employee health and dental benefits, net of employee contributions, is shared between the corporate office and the senior housing communities based on the respective number of plan participants. Funds collected are used to pay the actual program costs, including estimated annual claims, third-party administrative fees, network provider fees, communication costs, and other related administrative costs incurred by the plans. Claims are paid as they are submitted to the Company’s third-party administrator. The Company records a liability for outstanding claims and claims that have been incurred but not yet reported. This liability is based on the historical claim reporting lag and payment trends of health insurance claims. Additionally, the Company may be liable for an Employee Shared Responsibility Payment (“ESRP”) pursuant to the Patient Protection and Affordable Care Act. The ESRP is applicable to employers that (i) had 50 or more full-time equivalent employees, (ii) did not offer minimum essential coverage (“MEC”) to at least 70% of full-time employees and their dependents, or (iii) did offer MEC to at least 70% of full-time employees and their dependents that did not meet the affordable or minimum value criteria and had one or more full-time employees certified as being allowed the premium tax credit. The IRS determines the amount of the proposed ESRP from information returns completed by employers and from income tax returns completed by such employers' employees. Management believes that the liabilities recorded and reserves established for outstanding losses and expenses are adequate to cover the ultimate cost of losses and expenses incurred at September 30, 2021; however, it is possible that actual claims and expenses may differ. Any subsequent changes in estimates are recorded in the period in which they are determined. The Company uses a combination of insurance and self-insurance for workers’ compensation. Determining the reserve for workers’ compensation losses and costs that the Company has incurred as of the end of a reporting period involves significant judgments based on projected future events, including among other factors, potential settlements for pending claims, known incidents which may result in claims, estimates of incurred but not yet reported claims, changes in insurance premiums, estimated litigation costs. The Company regularly adjusts these estimates to reflect changes in the foregoing factors. However, since this reserve is based on estimates, it is possible the actual expenses incurred may differ from the amounts reserved. Any subsequent changes in estimates are recorded in the period in which they are determined. Income Taxes Income taxes are computed using the asset and liability method and current income taxes are recorded based on amounts refundable or payable in the current year. The effective tax rates for the three and nine months ended September 30, 2021 and 2020 differ from the statutory tax rates du e to state income taxes, permanent tax differences, and changes in the deferred tax asset valuation allowance. The Company is impacted by the Texas Margin Tax (“TMT”), which effectively imposes tax on modified gross revenues for communities within the State of Texas. The Company consolidated 16 and 38 Texas communities for purposes of the TMT for the nine months ended September 30, 2021 and 2020, respectively, which contributes to the overall provision for income taxes. Deferred income taxes are recorded based on the estimated future tax effects of loss carryforwards and temporary differences between financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates that are expected to apply to taxable income in the years in which the Company expects those carryforwards and temporary differences to be recovered or settled. Management regularly evaluates the future realization of deferred tax assets and provides a valuation allowance, if considered necessary, based on such evaluation. As part of the evaluation, management has evaluated taxable income in carryback years, future reversals of taxable temporary differences, feasible tax planning strategies, and future expectations of income. As of December 31, 2020, the Company had a three-year cumulative operating loss for its U.S. operations and accordingly, has provided a full valuation allowance on its U.S. and state net deferred tax assets. The valuation allowance reduces the Company’s net deferred tax assets to the amount that is “more likely than not” (i.e., a greater than 50% likelihood) to be realized. However, in the event that the Company were to ultimately determine that it would be more likely than not that the Company would realize the benefit of deferred tax assets in the future in excess of their net recorded amounts, adjustments to deferred tax assets would increase net income in the period such determination was made. The benefits of the net deferred tax assets might not be realized if actual results differ from expectations. The Company evaluates uncertain tax positions through consideration of accounting and reporting guidance on criteria, measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition that is intended to provide enhanced financial statement comparability among different co mpanies. The Company is required to recognize a tax benefit in its financial statements for an uncertain tax position only if management’s assessment is that such position is “more likely than not” to be upheld on audit based solely on the technical merits of the tax position. The Company’s policy is to recognize interest related to unrecognized tax benefits as interest expense and penalties as income tax expense. The Company is generally no longer subject to federal and state tax audits for years prior to 2017 with the exception for net operating losses originating from 2013. Net Income (Loss) Per Share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Potentially dilutive securities consist of unvested restricted shares and shares that could be issued under outstanding stock options. Potentially dilutive securities are excluded from the computation of net income (loss) per common share if their effect is antidilutive. The following table sets forth the computation of basic and diluted net loss per share (in thousands, except for per share amounts): Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 Net income (loss) $ 36,510 $ (214,964) $ 124,432 $ (274,898) Weighted average shares outstanding: Basic (1) 2,062 2,049 2,061 2,039 Effects of dilutive securities: Employee equity compensation plans 27 — 27 — Diluted (1) 2,089 2,049 2,088 2,039 Basic net income (loss) per share – common shareholders $ 17.71 $ (104.91) $ 60.37 $ (134.82) Diluted net income (loss) per share – common shareholders $ 17.48 $ (104.91) $ 59.59 $ (134.82) (1) Prior period results and share amounts have been adjusted to reflect the fifteen-for-one Reverse Stock Split. See Note 9 - Equity. Awards of unvested restricted stock and restricted stock units representing approxim ately 65,118 shares and 9,816 sto ck options were antidilutive for the three and nine months ended September 30, 2021 . Awards of unvested restricted stock and restricted stock units representing approximately 45,667 shares and approximately 9,800 stock options were antidilutive as a result of the net loss reported by the Company for the three and nine months ended September 30, 2020. Accordingly, such shares and options were not included in the calculation of diluted weighted average shares outstanding for the three and nine months ended September 30, 2021 and 2020, respectively . Recently Issued Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments. Current U.S. generally accepted accounting principles require an “incurred loss” methodology for recognizing credit losses that delays recognition until it is probable a loss has been incurred. ASU 2016-13 replaces the current incurred loss methodology for credit losses and removes the thresholds that companies apply to measure credit losses on financial statements measured at amortized cost, such as loans, receivables, and held-to-maturity debt securities with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to form credit loss estimates. For smaller reporting companies, ASU 2016-13 is effective for fiscal years and for interim periods within those fiscal years beginning after December 15, 2022. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on its consolidated financial statements and disclosures. In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on contracts, hedging relationships, and other transactions that reference the London Inter-Bank Offered Rate. The provisions of this standard are available for election through December 31, 2022. The Company is currently evaluating its contracts and the optional expedients provided by ASU 2020-04.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets	9 Months Ended
	Sep. 30, 2021
Asset Impairment Charges [Abstract]
Impairment of Long-Lived Assets	IMPAIRMENT OF LONG-LIVED ASSETS There were no impairments of long-lived assets during the three and nine months ended September 30, 2021. During the first quarter of 2020, the Company determined that the modifications of certain of its master lease agreements (see “Note 7- Dispositions and Other Significant Transactions”) and adverse impacts on the Company’s operating results resulting from the COVID-19 pandemic were indicators of potential impairment of its long-lived assets. As such, the Company evaluated its long-lived asset groups for impairment and identified communities with a carrying amount of the assets in excess of the estimated future undiscounted net cash flows expected to be generated by the assets.

Dispositions and Other Signific

Dispositions and Other Significant Transactions	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Dispositions and Other Significant Transactions	DISPOSITIONS AND OTHER SIGNIFICANT TRANSACTIONS Disposition of Boca Raton, Florida Community Effective January 15, 2020, the Company’s leased senior living community located in Boca Raton, Florida, transitioned to a new operator. In conjunction with the transition, the Company paid the lessor, Healthpeak Properties, Inc. ("Healthpeak"), a one-time $0.3 million termination payment as a prepayment against the remaining lease payments and was relieved of any additional obligation to Healthpeak with regard to that property and the lease was terminated as to this property. The Company recorded a gain of approximately $1.8 million on the transaction, which is included in gain on facility lease modification and termination, net on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended September 30, 2020. Disposition of Merrillville, Indiana Community Effective March 31, 2020, the Company sold one community located in Merrillville, Indiana for a total purchase price of $7.0 million and received approximately $6.9 million in cash proceeds after paying customary closing costs. The community was unencumbered by any mortgage debt. The Company recognized a loss of $7.4 million on the disposition, which is included in loss on disposition of assets, net on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended September 30, 2020. Early Termination of Master Lease Agreements As of December 31, 2020, the Company had exited all of its master lease agreements. As of December 31, 2019, the Company leased 46 senior housing communities from certain real estate investment trusts (“REITs”). The Company transitioned one community to a different operator effective January 15, 2020. During the first quarter of 2020, the Company entered into agreements that restructured or terminated certain of its master lease agreements with each of its landlords as further described below. The Company was not subject to any master lease agreements during the nine months ended September 30, 2021 . Ventas As of December 31, 2019, the Company leased seven senior housing communities from Ventas. The term of the Ventas lease agreement was scheduled to expire on September 30, 2025. On March 10, 2020, the Company entered into an agreement with Ventas (as amended, the “Ventas Agreement”), providing for the early termination of its master lease agreement with Ventas (the "Ventas Master Lease Agreement") covering all seven communities. Pursuant to the Ventas Agreement, among other things, from February 1, 2020 through December 31, 2020, the Company agreed to pay Ventas rent of approximately $1.0 million per month for such communities as compared to approximately $1.3 million per month that would otherwise have been due and payable under the Ventas Master Lease Agreement. In addition, the Ventas Agreement provided that the Company would not be required to comply with certain financial covenants of the Ventas Master Lease Agreement during the forbearance period, which terminated on December 31, 2020. In conjunction with the Ventas Agreement, the Company released to Ventas $4.1 million in security deposits and $2.5 million in escrow deposits held by Ventas, and Ventas reduced the amounts and term of the Company’s lease payments, and effectively eliminated the Company’s lease termination obligation, which was $11.4 million at December 31, 2019. The Ventas Master Lease Agreement terminated on December 31, 2020. In accordance with ASC Topic 842, the reduction in the monthly minimum rent payable to Ventas and modification of the lease term pursuant to the Ventas Agreement was determined to be a modification of the Ventas Master Lease Agreement. As such, the Company reassessed the classification of the Ventas Master Lease Agreement with Ventas based on the modified terms and determined that the lease continued to be classified as an operating lease until the communities transitioned to a different operator or management agreement, at which time the lease would terminate. The modification resulted in a reduction to the lease termination obligation, lease liability and operating lease right-of-use asset recorded in the Company's Consolidated Balance Sheets by approximately $11.4 million, $51.6 million, and $47.8 million, respectively, during the first quarter of 2020. The Company recognized a net gain of approximately $8.4 million on the transaction, which is included in gain on facility lease modification and termination, net on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended September 30, 2020 and was primarily due to the impact of the change in lease term on certain of the right-of-use asset balances. As a result of the lease modification, the Company assessed the operating lease right-of-use assets for impairment during the first quarter of 2020. See “Note 6- Impairment of Long-Lived Assets.” Under the terms of the Ventas Agreement, Ventas elected to enter into a property management agreement on December 31, 2020 with the Company as manager of the seven properties for a management fee based on gross revenues of the applicable community payable to the Company and other customary terms and conditions. As a result of these transactions, the Company had no remaining lease agreements with Ventas on January 1, 2021. At September 30, 2021, the Company managed these seven communities on behalf of Ventas. Welltower As of December 31, 2019, the Company leased 24 senior housing communities from Welltower. The initial terms of the Welltower master lease agreements ("the Welltower Master Lease Agreements") were scheduled to expire on various dates from April 2025 through April 2026. On March 15, 2020, the Company entered into an agreement with Welltower (the “Welltower Agreement”), providing for the early termination of three Welltower Master Lease Agreements covering all 24 communities. Pursuant to the Welltower Agreement, among other things, from February 1, 2020 through December 31, 2020, the Company agreed to pay Welltower rent of approximately $2.2 million per month for such communities as compared to approximately $2.8 million per month that would otherwise have been due and payable under the Welltower Master Lease Agreements. In addition, the Welltower Agreement provided that the Company would not be required to comply with certain financial covenants of the Welltower Master Lease Agreements during the forbearance period, which terminated on December 31, 2020. In conjunction with the Welltower Agreement, the Company agreed to release $6.5 million in letters of credit to Welltower, which were released during the three months ended September 30, 2020 . The Welltower Master Lease Agreement terminated on December 31, 2020. Upon termination, Welltower elected to enter into a property management agreement with the Company as manager for the remaining properties that had not been transitioned to other operators. In accordance with ASC Topic 842, the reduction in the monthly minimum rent payable to Welltower under the then- existing Welltower Master Lease Agreements and modification to the lease term pursuant to the Welltower Agreement was determined to be a modification of the Welltower Master Lease Agreements. As such, the Company reassessed the classification of the Welltower Master Lease Agreements based on the modified terms and determined that the each of the leases continued to be classified as an operating lease until the applicable communities transitioned to a different operator or management agreement, at which time such lease would terminate. The modification resulted in a reduction to the lease liability and operating lease right-of-use asset recorded in the Company's Consolidated Balance Sheets by approximately $129.9 million , and $121.9 million, respectively, during the first quarter of 2020. The Compan y recognized a gain of approximately $8.0 million on the transaction, which is included in gain on facility lease modification and termination, net on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended September 30, 2020. As a result of the lease modification, the Company assessed the operating lease right-of-use assets for impairment during the first quarter of 2020. See “Note 6- Impairment of Long-Lived Assets.” Under the terms of the Welltower Agreement, on December 31, 2020, Welltower elected to enter into a property management agreement with the Company as manager of the remaining properties that had not been transitioned to other operators for a management fee based on gross revenues of the applicable community payable to the Company and other customary terms and conditions. At September 30, 2021, the Company managed four communities on behalf of Welltower. Healthpeak On March 1, 2020, the Company entered into an agreement with Healthpeak (the "Healthpeak Agreement”), effective February 1, 2020, providing for the early termination of one of its Master Lease Agreements with Healthpeak (the "Healthpeak Master Lease Agreement"), which was previously scheduled to mature in April 2026. The Healthpeak Master Lease Agreement terminated and was converted into a management agreement under a structure permitted by the REIT Investment Diversification and Empowement Act of 2007 (the "Healthpeak Management Agreement"), pursuant to which the Company agreed to manage the six communities that were subject to the Healthpeak Master Lease Agreement until such communities are sold by Healthpeak. Pursuant to the Healthpeak Management Agreement, the Company received a management fee equal to 5% of gross revenues realized at the applicable senior living communities plus reimbursement for its direct costs and expenses related to such communities. In conjunction with the Healthpeak Agreement, the Company released to Healthpeak approximately $2.6 million of security deposits held by Healthpeak. The Company recognized a net loss of $7.0 million on the transaction, which is included in gain on facility lease modification and termination, net on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) for the nine months ended September 30, 2020 . In January 2021, Healthpeak sold the six properties and terminated all agreements with the Company related to those six properties. On May 20, 2020, the Company entered into an additional agreement with Healthpeak, effective April 1, 2020 until the end of the lease term. Pursuant to such agreement, the Company began paying Healthpeak rent of approximately $0.7 million per month for eight senior housing communities subject to a Master Lease Agreement with Healthpeak in lieu of approximately $0.9 million of monthly rent due and payable under the Master Lease Agreement covering such communities. The rents paid to Healthpeak represent approximately 75% of their scheduled rates, with the remaining rent being subject to payment by the Company pursuant to a three-year note payable with final payment including accrued interest from November 1, 2021, to be made on or before November 1, 2023. Given that the total minimum lease payments and the lease term remain unchanged, the Company has elected not to evaluate the deferral as a rent concession and will not account for the deferral as a modification to the existing lease agreement. The Company concluded the concessions provided to the Company were not contemplated by the existing lease. The Company accounted for the concession in the form of a deferral as if the lease terms were unchanged. Accordingly, once interest begins to accrue on the deferral amount, the Company will record interest expense and accrued interest payable on the portion of the deferral amount that has yet to be paid on a monthly basis until such interest payments become du e. At September 30, 2021 , the Company had deferred $2.1 million in rent payments, which is included in notes payable, net of deferred loan costs and current portion on the Company’s Consolidated Balance Sheets. In November 2020, upon the expiration of the other Master Lease Agreement with Healthpeak, the Company entered into a short-term excess cash flow lease amendment pursuant to which the Company agreed to manage the seven communities that were then subject to the other Master Lease Agreement until the earlier of such time that the communities are sold by Healthpeak or until April 30, 2021. Pursuant to such agreement, the Company began paying Healthpeak monthly rent of any excess cash flow of the communities and earning a management fee for management of the seven communiti es.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Note Payable	NOTES PAYABLE Notes payable consists of the following (in thousands): September 30, December 31, 2021 2020 Fixed mortgage notes payable $ 625,545 $ 787,029 Variable mortgage notes 121,660 122,742 Notes payable - insurance 1,218 3,887 Notes payable - other 18,141 2,121 Notes payable, excluding deferred financing costs $ 766,564 $ 915,779 Deferred financing costs, net 4,770 6,886 Total long-term debt $ 761,794 $ 908,893 Less current portion 159,977 304,164 Total long-term debt, less current portion $ 601,817 $ 604,729 Deferred Financing Charges At September 30, 2021 and December 31, 2020, the Company had gross deferred loan costs of approximately $11.8 million and $14.0 million, respectively. Accumulated amortization was approximately $7.0 million and $7.1 million at September 30, 2021 and December 31, 2020, respectively. Notes Payable - Other In August 2021, simultaneously with the entry into the Investment Agreement, the Company and the Investors entered into a $17.3 million secured Promissory Note to provide interim debt financing to the Company and received proceeds of $16.0 million. The Promissory Note will bear interest at a rate of 15.0% per annum, provided that $2.3 million of the Promissory Note which is applied to the payment of fees and expenses in connection with the Promissory Note and the Transactions will bear interest at a rate of 0% until the Outside Date (as defined in the Investment Agreement) and 15% from and after the Outside Date. Interest payments may be made, at the option of the Company, in cash or in kind (“PIK Interest”). In addition, the Promissory Note provides for a payment premium payable on the loans thereunder (other than the $2.3 million earmarked for the payment of fees and expenses) in an amount equal to either (i) 5% of the initial principal amount of the loans (less the amount of any interest paid or accrued on such loans), if the loans are repaid on the Closing Date or (ii) 20% of the initial principal amount of the loans (less the amount of any interest paid or accrued on such loans), if the loans are not repaid on the Closing Date. The Promissory Note is secured by certain assets of the Company. The Promissory Note will mature upon the earlier of (a) the Closing Date or (b) July 22, 2022. The interest rate on the Promissory Note will increase by an additional 3% if an Event of Default (as defined in the Promissory Note) occurs. If an Event of Default occurs, the Investors may, at their option, declare the entire unpaid principal sum (including PIK Interest), and accrued interest immediately due and payable in full. On October 22, 2021, subsequent to quarter end, upon approval of the Amended Investment Agreement, the Promissory Note was amended to reduce the aggregate indebtedness outstanding by $1.3 million, resulting in an amended secured promissory note in the amount of $16.0 million. On November 3, 2021, in conjunction with the Closing of the Amended Investment Agreement, the total principal amount of $16.0 million Promissory Note was repaid. On May 20, 2020, the Company entered into an agreement with Healthpeak (“the Healthpeak Forbearance”), effective April 1, 2020, through the lease term ending October 31, 2020, to defer a percentage of rent payments. At September 30, 2021, the Company had deferred $2.1 million in rent payments, which is included in notes payable, net of deferred loan costs and current portion on the Company’s Consolidated Balance Sheets. See “Note 7- Dispositions and Other Significant Transactions.” Insurance Notes Payable In June 2021, the Company renewed certain insurance policies and entered into a finance agreement totaling approximately $1.5 million. The finance agreement has a fixed interest rate of 4.45% with the principal being repaid over a 10-month term. Loan Extension and Debt Forbearance Agreement on BBVA Loan In August 2021, the Company executed a one year extension of the Company's $40.5 million loan agreement with BBVA, which extended the maturity date to December 10, 2022. The extension also included an additional six months extension option if certain financial criteria are met. The loan agreement extension includes a waiver for non-compliance with certain financial ratios on December 31, 2020, and eliminates the compliance requirements for minimum financial ratios. The extension requires monthly principal payments of $0.2 million, an additional principal payment of $1.0 million in December 2021 and quarterly principal payments of $0.5 million beginning in March 2022 unless a certain financial ratio is attained. In the second quarter of fiscal 2020, the Company entered into a loan amendment with BBVA, pursuant to which the Company deferred monthly debt service payments for April, May and June 2020, which deferred payments were added to principal. The deferred monthly debt service payments were paid by the Company in June 2021. At September 30, 2021 no deferred payments remained outstanding. Transactions Involving Certain Fannie Mae Loans The CARES Act, among other things, permitted borrowers with mortgages from Government Sponsored Enterprises who experienced a financial hardship related to the COVID-19 pandemic t o obtain forbearance of their loans for up to 90 days . On May 7, 2020, the Company entered into forbearance agreements with Berkadia Commercial Mortgage LLC, as servicer of 23 of its Fannie Mae loans covering 20 of the Company's properties. On May 9, 2020, the Company entered into a forbearance agreement with Wells Fargo Bank (“Wells Fargo”), as servicer of one Fannie Mae loan covering one of the Company's properties. On May 20, 2020, the Company entered into forbearance agreements with KeyBank, as servicer of three Fannie Mae loans covering two of the Company's properties. The forbearance agreements allowed the Company to withhold the loan payments due under the loan agreements for the months of April, May and June 2020 and Fannie Mae agreed to forbear in exercising its rights and remedies during such three month period. During this three-month loan payment forbearance, the Company agreed to pay to Fannie Mae monthly net operating income, if any, as defined in the forbearance agreement, for the properties receiving forbearance. On July 8, 2020, the Company entered into forbearance extension agreements with Fannie Mae, which provided for a one month extension of the forbearance agreements between the Company and Fannie Mae covering 23 of the Company's properties. The forbearance extension agreements extended the forbearance period until July 31, 2020, and Fannie Mae agreed to forbear in exercising its rights and remedies during such period. By July 31, 2020, the Company was required to repay to Fannie Mae the deferred payments, less any payments made during the forbearance period. On July 31, 2020, the Company made required payments to Fannie Mae totaling $0.6 million, which included the deferred payments, less payments made during the forbearance period, for five of the Company's properties with forbearance agreements. The Company elected not to pay $3.9 million on the loans for the remaining 18 properties as of that date as it initiated a process intended to transfer the operations and ownership of such properties to Fannie Mae. Therefore, the Company was in default on such loans. As a result of the default, Fannie Mae filed a motion with the United States District Court (the "District Court") requesting that a receiver be appointed over the 18 properties, which was approved by the District Court. The Company agreed to continue to manage the 18 communities, subject to earning a management fee, until management of the community is transitioned to a successor operator or legal ownership of the properties is transferred to Fannie Mae or its designee. Management fees earned from the properties are recognized as revenue when earned. In conjunction with the receivership order, the Company must obtain approval from the receiver for all payments, but will receive reimbursements from Fannie Mae for reasonable operating expenses incurred on behalf of any of the 18 communities under the receivership order. As a result of the events of default and receivership order, the Company discontinued recognizing revenues and expenses related to the 18 properties effective August 1, 2020, which was the date of default. In addition, the Company concluded it was no longer entitled to receive any existing accounts receivable or revenue related to the properties, all amounts held in escrow by Fannie Mae were forfeited, and that the Company no longer has control of the properties in accordance ASC 610-20. During the three and nine months ended September 30, 2021, Fannie Mae completed the transition of legal ownership of four and thirteen of the Company's properties, respectively, and the Company recorded a gain on extinguishment of debt of $54.1 million and $168.3 million, respectively, which is included in gain on extinguishment of debt in the Company's Consolidated Statement of Operations and Comprehensive Income (Loss). At September 30, 2021, the Company included $62.0 million in outstanding debt in current portion of notes payable, net of deferred loan costs, and $4.6 million of accrued interest in accrued expenses on the Company’s Consolidated Balance Sheets related to the remaining four properties. At September 30, 2021, the Company did not manage any properties on behalf of Fannie Mae. Debt Forbearance Agreement on HUD Loan The Company also entered into a debt forbearance agreement with ORIX Real Estate Capital, LLC (“ORIX”), related to a U.S. Department of Housing and Urban Development (“HUD”) loan covering one of the Company's properties pursuant to which the Company deferred monthly debt service payments for April, May and June 2020, which deferred payments were added to the regularly scheduled payments in equal installments for one year following the forbearance period and were paid in the nine months ended September 30, 2021. At September 30, 2021, no deferred payments remained outstanding. Protective Life Amendments to Loan Agreements and Loan Modification and Temporary Deferral Agreements On May 21, 2020, the Company entered into amendments to its loan agreements with one of its lenders, Protective Life Insurance Company (“Protective Life”), related to loans (the "Protective Life Loans") covering ten of the Company's properties. These amendments allowed the Company to defer principal and interest payments for April, May and June 2020 and to defer principal payments for July 2020 through September 2021, with such deferral amounts being added to principal due at maturity in either 2025 or 2026, depending upon the loan. At September 30, 2021, the Company had deferred payments of $7.2 million related to the Protective Life Loans, of which $2.6 million was included in accrued expenses in the Company’s Consolidated Balance Sheets. The remaining $4.6 million is included in notes payable, net of deferred loan costs and current portion on the Company’s Consolidated Balance Sheets. Letters of Credit The Company previously issued standby letters of credit with Wells Fargo, totaling approximately $1.0 million, for the benefit of Calpine Corporation in connection with certain of its energy provider agreements, which remained outstanding at September 30, 2021. The Company previously issued standby letters of credit with Wells Fargo, totaling approximately $3.4 million, for the benefit of Hartford Financial Services in connection with the administration of workers’ compensation. On August 27, 2020, the available letters of credit were increased to $4.0 million, which remained outstanding at September 30, 2021. The Company previously issued standby letters of credit with JP Morgan Chase Bank (“Chase”), totaling approximately $6.5 million, for the benefit of Welltower, in connection with certain leases between Welltower and the Company. The letters of credit were surrendered and paid to Welltower in conjunction with the Welltower Agreement during the quarter ended June 30, 2020. The Company previously issued standby letters of credit with Chase, totaling approximately $2.9 million, for the benefit of Healthpeak in connection with certain leases between Healthpeak and the Company. The letters of credit were released to the Company during the first quarter of 2020 and were included in cash and cash equivalents on the Company’s September 30, 2020 Consolidated Balance Sheets. Debt Covenant Compliance The Company was not in compliance with a certain financial covenant under its loan agreement with Fifth Third Bank, covering two of the Company's properties, as of September 30, 2021, June 30, 2021, March 31, 2021, December 31, 2020 and September 30, 2020, in which a minimum debt service coverage ratio must be maintained, which constituted a default. In May 2021, Fifth Third Bank issued a notice of default. In the event that this loan for $31.5 million is accelerated, the loan has 25% recourse to Capital Senior Living Corporation. In November 2021, subsequent to quarter end, the Company gave Fifth Third Bank the Company’s 30 day notice of its intention to repay the outstanding $31.5 million bridge loan. "Note 14- Subsequent Events." The Company included $31.5 million in outstanding debt related to those properties in current portion of notes payable, net of deferred loan costs, on the Company’s Consolidated Balance Sheets at September 30, 2021. Except as noted above, the Company was in compliance with all other aspects of its outstanding indebtedness at September 30, 2021.

Equity

Equity	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Equity	EQUITY Reverse Stock Split On December 9, 2020, the Company’s Board of Directors approved and effected a Reverse Stock Split of the Company’s common stock at a ratio of 15-for-1 (the "Reverse Stock Split"). The Reverse Stock Split reduced the number of the Company's issued and outstanding shares of common stock from approximately 31,268,943 shares to approximately 2,084,596 shares. The authorized number of shares of common stock was also proportionately reduced from 65,000,000 shares to 4,333,334 shares. All share amounts for the three and nine months ended September 30, 2020 have been recast to give effect to the 15-for-1 Reverse Stock Split. Treasury Stock The Company accounts for treasury stock under the cost method and includes treasury stock as a component of shareholders’ equity (deficit). All shares acquired by the Company have been purchased in open-market transactions. There were no repurchases of the Company’s common stock during the three and nine months ended September 30, 2021 or 2020. In conjunction with the Reverse Stock Split in December 2020, the Company retired all of the Treasury stock to available for issuance and recorded a reduction to additional paid in capital of $3.4 million in the fourth quarter of fiscal 2020.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION The Company recognizes compensation expense for share-based stock awards to certain employees and directors, including grants of employee stock options and awards of restricted stock, in the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) based on their fair values. On May 14, 2019, the Company’s stockholders approved the 2019 Omnibus Stock and Incentive Plan for Capital Senior Living Corporation (the “2019 Plan”), which replaced the 2007 Omnibus Stock and Incentive Plan for Capital Senior Living Corporation (as amended, the “2007 Plan”). The 2019 Plan provides for, among other things, the grant of restricted stock awards, restricted stock units and stock options to purchase shares of the Company’s common stock. The 2019 Plan authorizes the Company to issue up to 150,000 shares of common stock plus reserved shares not issued or subject to outstanding awards under the 2007 Plan, and the Company has reserved shares of common stock for future issuance pursuant to awards under the 2019 Plan. Effective March 26, 2019, the 2007 Plan was terminated and no additional awards will be granted under the 2007 Plan. Subsequent to quarter-end, the 2019 Plan was amended. See "Note 14- Subsequent Events." Stock Options The Company may periodically grant stock options as a long-term retention tool that is intended to attract, retain and provide incentives for employees, officers and directors and to more closely align stockholder interests with those of our employees and directors. The Company’s stock options generally vest over a period of one Outstanding at Granted Exercised Cancelled Outstanding at Options 9,816 — — — 9,816 At September 30, 2021, the options outstanding had no intrinsic value, a weighted-average remaining contractual life of 7.25 years, and a weighted average exercise price of $111.90. At September 30, 2021, there was approximately $0.0 million of total unrecognized compensation expense, which is expected to be recognized over a weighted average period of 0.25 years. At September 30, 2021, 6,479 options were exercisable and the remaining options were unvested. There were no stock options granted during the nine months ended September 30, 2021. Restricted Stock The Company periodically grants restricted stock awards and units to employees, officers, and directors in order to attract, retain, and provide incentives for such individuals and to more closely align stockholder and employee interests. For restricted stock awards and units without performance and market-based vesting conditions, the Company records compensation expense for the entire award on a straight-line basis over the requisite service period, which is generally a period of three years, unless the award is subject to certain accelerated vesting requirements. Restricted stock awards are considered outstanding at the time of grant since the holders thereof are entitled to dividends, upon vesting, and voting rights. For restricted stock awards with performance and market-based vesting conditions, total compensation expense is recognized over the requisite service period for each separately vesting tranche of the award as if the award is, in substance, multiple awards once the performance target is deemed probable of achievement. Performance goals are evaluated periodically, and if such goals are not ultimately met or it is not probable the goals will be achieved, no compensation expense is recognized and any previously recognized compensation expense is reversed for performance-based awards. The Company recognizes compensation expense of a restricted stock award over its respective vesting or performance period based on the fair value of the award on the grant date, net of actual forfeitures. A summary of the Company’s restricted stock awards activity and related information for the nine months ended September 30, 2021 is presented below: Outstanding at Granted Vested Cancelled Outstanding at Shares 33,504 114,041 (6,659) (4,862) 136,024 The restricted stock outstanding at September 30, 2021 had an intrinsic value of approximately $4.8 million. There were no grants awarded during the three months ended September 30, 2021, During the nine months ended September 30, 2021, the Company awarded 114,041 shares of restricted common stock to certain employees of the Company, of which 60,618 shares were subject to performance vesting conditions. The weighted average market value of the common stock on the date of grant was $37.95 per share. These awards of restricted stock vest over a three-year period and had an intrinsic value of approximately $4.3 million on the date of grant. The Company recognized $0.6 million and $1.3 million in stock-based compensation expense during the three and nine months ended September 30, 2021, respectively, an d $0.4 million and $1.5 million during the three and nine months ended September 30, 2020, respectively, which is primarily associa ted with employees whose corresponding salaries and wages are included within general and administrative expenses within the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). Unrecognized stock-based compensation expense was $3.7 million as of September 30, 2021. If all awards granted are earned, the Company expects this expense to be recognized over a one one

Contingencies

Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies	CONTINGENCIESThe Company has claims incurred in the normal course of its business. Most of these claims are believed by management to be covered by insurance, subject to normal reservations of rights by the insurance companies and possibly subject to certain exclusions in the applicable insurance policies. Whether or not covered by insurance, these claims, in the opinion of management, based on advice of legal counsel, should not have a material detrimental impact on the consolidated financial statements of the Company.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS Financial instruments The carrying amounts and fair values of financial instruments at September 30, 2021 and December 31, 2020, are as follows (in thousands): September 30, 2021 December 31, 2020 Carrying Fair Value Carrying Fair Value Cash and cash equivalents $ 10,669 $ 10,669 $ 17,885 $ 17,885 Restricted cash $ 5,882 $ 5,882 $ 4,982 $ 4,982 Notes payable, excluding deferred loan costs $ 766,564 $ 694,237 $ 915,779 $ 846,134 The following methods and assumptions were used in estimating the Company’s fair value disclosures for financial instruments: Cash and cash equivalents and Restricted cash: The carrying amounts reported in the Company’s Consolidated Balance Sheets for cash and cash equivalents and restricted cash approximate fair value, which represent level 1 inputs as defined in the accounting standards codification. Notes payable, excluding deferred loan costs: The fair value of notes payable, excluding deferred loan costs, is estimated using discounted cash flow analysis, based on current incremental borrowing rates for similar types of borrowing arrangements, which represent level 2 inputs as defined in the accounting standards codification. Operating lease right-of-use assets The Company recorded non-cash impairment charges to operating lease right-of-use assets, net of $1.3 million and $7.5 million for the three and nine months ended September 30, 2020, respectively. The Company recognized impaired operating lease right-of-use assets, net at their fair values of $14.6 million and $0.5 million at March 31, 2020 and September 30, 2020 respectively. The fair values of the right-of-use assets were estimated, using level 3 inputs as defined in the accounting standards codification, utilizing a discounted cash flow approach based upon historical and projected cash flows and market data, including management fees and a market supported lease coverage ratio of 1.1. The range of discount rates utilized was 7.7% to 10.3%, depending upon th e property type and geographical location of the respective community. See “Note 6- Impairment of Long-Lived Assets.” There were no non-cash impairment charges to operating lease right-of-use assets during the three and nine months ended September 30, 2021. Property and equipment, net During the three and nine months ended September 30, 2020, the Company recorded non-cash impairment charges of $1.9 million and $31.7 million to property and equipment, net, respectively. The fair value of the impaired assets was $10.5 million and $12.5 million at March 31, 2020 and September 30, 2020, respectively. At March 31, 2020, the fair values of the property and equipment, net of these communities were primarily determined utilizing the cost approach, which determines the current replacement cost of the property being appraised and then deducts for the loss in value caused by physical deterioration, functional obsolescence, and economic obsolescence the amount required to replace the asset as if new and adjusts to reflect usage. At September 30, 2020, the fair value of the property and equipment, net of the owned community was determined using the sales comparison approach, which utilizes the sales of comparable properties, and the income capitalization approach, which reflects the property’s income-producing capabilities. The fair values of the property and equipment, net of the leased communities were primarily determined utilizing a discounted cash flow approach considering stabilized facility operating income and market capitalization rates. All of the aforementioned fair value measurements are considered Level 3 measurements within the valuation hierarchy. There were no non-cash impairment charges to property and equipment, net during the three and nine months ended September 30, 2021. The estimated fair value of these assets and liabilities could be affected by market changes and this effect could be material. As of September 30, 2021, there was a wide range of possible outcomes as a result of the COVID-19 pandemic, as there was a high degree of uncertainty about the duration and extent of its ultimate impacts. Management’s estimates of the impacts of the COVID-19 pandemic are highly dependent on variables that are difficult to predict, including the duration, severity, and geographic concentrations of the pandemic and any resurgence of the disease, the duration and degree to which visitors are restricted from the Company's communities, the effect of the pandemic on the demand for senior living communities, the degree to which the Company may receive government financial relief and the timing thereof, and the duration, costs and effectiveness of the Company’s response efforts. Future events may indicate differences from management's current judgments and estimates which could, in turn, result in future impairments.

Leases

Leases	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Leases	LEASES As of December 31, 2020, the Company had exited all master lease agreements under which the Company was previously responsible for all operating costs, maintenance and repairs, insurance and property taxes . At September 30, 2020, the Company leased 39 senior housing communities from certain REITs. Under these facility lease agreements, the Company was previously responsible for all operating costs, maintenance and repairs, insuran ce and property taxes. A summary of operating and financing lease expense including the respective presentation on the consolidated statement of operations and comprehensive income (loss) and cash flows from leasing transactions is as follows (in thousands): Nine Months Ended September 30, Operating Leases 2021 2020 Facility lease expense $ — $ 23,234 General and administrative expenses 113 495 Operating expenses, including variable lease expense of $0 and $4,499 in 2021 and 2020, respectively 70 4,760 Total operating lease costs $ 183 $ 28,489 Operating lease expense adjustment 256 18,460 Operating cash flows from operating leases $ 439 $ 46,949 Nine Months Ended September 30, Financing Leases 2021 2020 Depreciation and amortization $ 74 $ 110 Interest expense: financing lease obligations 14 25 Total financing lease costs $ 88 $ 135 Operating cash flows from financing leases 14 110 Financing cash flows from financing leases 74 25 Total cash flows from financing leases $ 88 $ 135 Future minimum lease payments associated with operating lease liabilities recognized on the Company’s Consolidated Balance Sheets as of September 30, 2021 are as follows (in thousands): Year Ending December 31, Operating Leases Financing Remainder 2021 $ 23 $ 30 2022 68 121 2023 43 116 2024 30 37 2025 2 34 Thereafter — 11 Total $ 166 $ 349 Less: Amount representing interest (present value discount) (13) (32) Present value of lease liabilities $ 153 $ 317 Less: Current portion of lease liabilities (69) (104) Lease liabilities, net of current portion $ 84 $ 213
Leases	LEASES As of December 31, 2020, the Company had exited all master lease agreements under which the Company was previously responsible for all operating costs, maintenance and repairs, insurance and property taxes . At September 30, 2020, the Company leased 39 senior housing communities from certain REITs. Under these facility lease agreements, the Company was previously responsible for all operating costs, maintenance and repairs, insuran ce and property taxes. A summary of operating and financing lease expense including the respective presentation on the consolidated statement of operations and comprehensive income (loss) and cash flows from leasing transactions is as follows (in thousands): Nine Months Ended September 30, Operating Leases 2021 2020 Facility lease expense $ — $ 23,234 General and administrative expenses 113 495 Operating expenses, including variable lease expense of $0 and $4,499 in 2021 and 2020, respectively 70 4,760 Total operating lease costs $ 183 $ 28,489 Operating lease expense adjustment 256 18,460 Operating cash flows from operating leases $ 439 $ 46,949 Nine Months Ended September 30, Financing Leases 2021 2020 Depreciation and amortization $ 74 $ 110 Interest expense: financing lease obligations 14 25 Total financing lease costs $ 88 $ 135 Operating cash flows from financing leases 14 110 Financing cash flows from financing leases 74 25 Total cash flows from financing leases $ 88 $ 135 Future minimum lease payments associated with operating lease liabilities recognized on the Company’s Consolidated Balance Sheets as of September 30, 2021 are as follows (in thousands): Year Ending December 31, Operating Leases Financing Remainder 2021 $ 23 $ 30 2022 68 121 2023 43 116 2024 30 37 2025 2 34 Thereafter — 11 Total $ 166 $ 349 Less: Amount representing interest (present value discount) (13) (32) Present value of lease liabilities $ 153 $ 317 Less: Current portion of lease liabilities (69) (104) Lease liabilities, net of current portion $ 84 $ 213

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Amended Investment Agreement and Related Transactions On October 1, 2021, subsequent to quarter-end, the Company entered into an Amended and Restated Investment Agreement (the "Amended Investment Agreement") with the Investors. Under the terms of the Amended Investment Agreement, which replaces, in its entirety, the previously announced Investment Agreement with Conversant, the Company will raise up to $154.8 million through the combination of (a) $82.5 million private placement to Conversant consisting of $41.25 million of common stock at $25 per share and $41.25 million of newly designated Series A Convertible Preferred Stock ("Convertible Preferred Stock"), (b) warrants to Conversant to purchase approximately one million shares of common stock at $40 per share with an expiration date of five years after closing; (c) up to $72.3 million common stock rights offering to its existing stockholders, with a revised subscription price of $30 per share; and (d) an incremental $25.0 million accordion from Conversant for future investment at the Company’s option, subject to certain conditions (collectively, the “Amended Transactions”). Conversant agreed to backstop up to $50.5 million through the purchase of additional shares of the Company's common stock at $30 per share. In conjunction with the proposed transaction, the Promissory Note was amended to reduce the aggregate indebtedness outstanding by $1.3 million, resulting in an amended secured promissory note in the amount of $16.0 million. The proposed transaction rece ived shareholder approval on October 22, 2021 and the shareholders rights offering expired on October 27, 2021 with subscription rights to purchase 1,133,941 shares exercised. The transaction closed on November 3, 2021 and resulted in net proceeds to the Company of $128.5 million after repaying the $16.0 million Promissory Note and paying customary transaction and closing costs. At the Closing, the Company and the Investors entered into an Investor Rights Agreement, pursuant to which, among other things, the Company's Board was reconstituted to six new Directors and three continuing Directors. At the Closing, all outstanding performance-based stock based compensation including restricted shares were converted at target award levels to time-based restricted stock awards that will vest on the applicable scheduled vesting dates or the relevant award termination date applicable to such performance shares. Transactions Involving Certain Fannie Mae Loans In the fourth quarter of 2021, subsequent to quarter end, Fannie Mae completed the transfer of ownership on one of the Company's properties. As discussed in “Note 8- Notes Payable,” In the third quarter of fiscal 2020, the Company concluded it was no longer entitled to receive any existing accounts receivable or revenue related to the properties, all amounts held in escrow by Fannie Mae were forfeited, and that the Company no longer had control of the properties in accordance ASC 610-20. Accordingly, the Company disposed of all assets related to these properties in the year ended December 31, 2020. As a result of the change in legal ownership, the Company will de-recognize all of the debt and related liabilities for these properties in the fourth quarter of fiscal 2021. Corporate Name Change On November 9, 2021, the Company filed a Certificate of Amendment to the Company’s Amended and Restated Certificate of Incorporation, as amended, with the Delaware Secretary of State to effect the previously announced change of the Company’s name to “Sonida Senior Living, Inc.” effective as of November 15, 2021 (the “Name Change”). In addition, the Company’s board of directors adopted an amendment to the Company’s Second Amended and Restated Bylaws to reflect the Company’s new legal name, effective as of November 15, 2021. Following the effectiveness of the Name Change, the ticker symbol of the Company’s common stock on the New York Stock Exchange will change to “SNDA”. The CUSIP number for the Company’s common stock following the effectiveness of the Name Change will remain unchanged. Fifth Third Bridge Loan

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Cash and Cash Equivalents and Restricted Cash	Cash and Cash Equivalents and Restricted Cash The Company considers all highly liquid investments with original maturities of three months or less at the date of acquisition to be cash equivalents. The Company has deposits in banks that exceed Federal Deposit Insurance Corporation insurance limits. Management believes that credit risk related to these deposits is minimal. Restricted cash consists of deposits required by certain counterparties as collateral pursuant to letters of credit. The deposit must remain so long as the letters of credit, which are subject to renewal annually, is outstanding. In August 2021, the Company executed a one year extension of the Company's loan agreement with BBVA, which extended the maturity date to December 10, 2022. BBVA required a debt service reserve of $0.9 million as part of this extension, which is included in the restricted cash balances as of September 30, 2021. The following table sets forth the Company’s cash and cash equivalents and restricted cash (in thousands): September 30, 2021 2020 Cash and cash equivalents $ 10,669 $ 14,293 Restricted cash 5,882 3,982 $ 16,551 $ 18,275
Long-Lived Assets and Impairment	Long-Lived Assets and Impairment Property and equipment are stated at cost and depreciated on a straight-line basis over the estimated useful lives of the assets. At each balance sheet date, the Company reviews the carrying value of its property and equipment to determine if facts and circumstances suggest that they may be impaired or that the depreciation period may need to be changed. The Company considers internal factors such as net operating losses along with external factors relating to each asset, including contract changes, local market developments, and other publicly available information to determine whether impairment indicators exist. If an indicator of impairment is identified, recoverability of an asset group is assessed by comparing its carrying amount to the estimated future undiscounted net cash flows expected to be generated by the asset group through operation or disposition, calculated utilizing the lowest level of identifiable cash flows. If this comparison indicates that the carrying amount of an asset group is not recoverable, we estimate fair value of the asset group and record an
Off-Balance Sheet Arrangements	Off-Balance Sheet Arrangements The Company had no material off-balance sheet arrangements at September 30, 2021 or December 31, 2020.
Revenue Recognition	Revenue Recognition Resident revenue consists of fees for basic housing and certain support services and fees associated with additional housing and expanded support requirements such as assisted living care, memory care, and ancillary services. Basic housing and certain support services revenue is recorded when services are rendered and amounts billed are due from residents in the period in which the rental and other services are provided, which totaled approxi mately $48.2 million and $138.7 million for the three and nine months ended September 30, 2021, respectively and approximately $84.7 million and $286.1 million for the three and nine months ended September 30, 2020, respectively. The Company's residency agreements are generally short term in nature, with durations of one year or less, and are typically terminable by either party, under certain circumstances, upon providing 30 days’ notice, unless state law provides otherwise, with resident fees billed monthly in advance. At September 30, 2021 and December 31, 2020, the Company had contract liabilities for deferred fees paid by its residents prior to the month housing and support services were to be provided totaling approximately $2.7 million and $3.3 million , respectively, which are included as a component of deferred income within current liabilities of the Company’s Consolidated Balance Sheets. Revenue for certain ancillary services is recognized as services are provided and includes fees for certain services, such as medication management, daily living activities, beautician/barber, laundry, television, guest meals, pets, and parking, which are generally billed monthly in arrears and totaled approxima tely $0.3 million and $0.9 million f or the three and nine months ended September 30, 2021, respectively, and approximately $0.1 million and $1.6 million for the three and nine months ended September 30, 2020, respectively, as a component of resident revenue within the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The Company's senior housing communities have residency agreements that generally require the resident to pay a community fee prior to moving into the community and are recorded initially by the Company as deferred revenue. At September 30, 2021 and December 31, 2020, the Company had contract liabilities for deferred community fees totaling approximately $0.8 million and $0.9 million, respectively which are included as a component of deferred income within current liabilities of the Company’s Consolidated Balance Sheets. The Company recognized community fees as a component of resident revenue within the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss) of approximately $0.4 million and $1.2 million d uring the three and nine months ended September 30, 2021, respectively and $1.0 million and $3.2 million during the three and nine months ended September 30, 2020, respectively. The Company has management agreements whereby it manages certain communities on behalf of third party owners under a contract that provides for periodic management fee payments to the Company. The Company recognized revenue from management fees of $1.0 million and $3.0 million during the three and nine months ended September 30, 2021, respectively and $0.6 million and $0.8 million for the three and nine months ended September 30, 2020, respectively. The Company has determined that all community management activities are a single performance obligation, which is satisfied over time as the services are rendered. The Company’s estimate of the transaction price for management services also includes the amount of reimbursement due from the owners of the communities for services provided and related costs incurred. Such revenue is included in “community reimbursement revenue” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The related costs are included in “community reimbursement expense” on the Company’s Consolidated Statements of Operations and Comprehensive Income (Loss). The Company recognized community reimbursement revenue and expense of $7.9 million and $33.3 million during the three and nine months ended September 30, 2021, respectively and $9.6 million and $11.9 million
Lease Accounting	Lease Accounting Management determines if a contract is or contains a lease at inception or modification of a contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control over the use of the identified asset means the lessee has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset. Operating lease right-of-use assets and liabilities are recognized based on the present value of future minimum lease payments over the expected lease term on the lease commencement date. When the implicit lease rate is not determinable, management uses the Company’s incremental borrowing rate based on the information available at the lease commencement date in determining the present value of future minimum lease payments. The expected lease terms include options to extend or terminate the lease when it is reasonably certain the Company will exercise such options. Lease expense for minimum lease payments is recognized on a straight-line basis over the expected lease terms. Financing lease right-of-use assets are recognized within property, plant and equipment and leasehold improvements, net on the Company's Consolidated Balance Sheets. The Company recognizes interest expense on the financing lease liabilities utilizing the effective interest method. The right-of-use asset is generally amortized to depreciation and amortization expense on a straight-line basis over the lease term. Modifications to existing lease agreements, including changes to the lease term or payment amounts, are reviewed to determine whether they result in a separate contract. For modifications that do not result in a separate contract, management reviews the lease classification and re-measures the related right-of-use assets and liabilities at the effective date of the modification. Certain of the Company’s lease arrangements have lease and non-lease components. The Company accounts for the lease components and non-lease components as a single lease component for all classes of underlying assets. Leases with an expected lease term of 12 months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the expected lease term.
Credit Risk and Allowance for Doubtful Accounts	Credit Risk and Allowance for Doubtful Accounts The Company’s resident receivables are generally due within 30 days from the date billed. Accounts receivable are reported net of an allowance for doubtful accounts of $5.1 million and $6.1 million at September 30, 2021, and December 31, 2020, respectively, and represent the Company’s estimate of the amount that ultimately will be collected. The adequacy of the Company’s allowance for doubtful accounts is reviewed on an ongoing basis, using historical payment trends, write-off experience, analyses of receivable portfolios by payor source and aging of receivables, as well as a review of specific accounts, and adjustments are made to the allowance as necessary. Credit losses on resident receivables have historically been within management’s estimates, and management believes that the allowance for doubtful accounts adequately provides for expected losses.
Self-Insurance Liability Accruals	Self-Insurance Liability Accruals The Company offers full-time employees an option to participate in its health and dental plans. The Company is self-insured up to certain limits and is insured if claims in excess of these limits are incurred. The cost of employee health and dental benefits, net of employee contributions, is shared between the corporate office and the senior housing communities based on the respective number of plan participants. Funds collected are used to pay the actual program costs, including estimated annual claims, third-party administrative fees, network provider fees, communication costs, and other related administrative costs incurred by the plans. Claims are paid as they are submitted to the Company’s third-party administrator. The Company records a liability for outstanding claims and claims that have been incurred but not yet reported. This liability is based on the historical claim reporting lag and payment trends of health insurance claims. Additionally, the Company may be liable for an Employee Shared Responsibility Payment (“ESRP”) pursuant to the Patient Protection and Affordable Care Act. The ESRP is applicable to employers that (i) had 50 or more full-time equivalent employees, (ii) did not offer minimum essential coverage (“MEC”) to at least 70% of full-time employees and their dependents, or (iii) did offer MEC to at least 70% of full-time employees and their dependents that did not meet the affordable or minimum value criteria and had one or more full-time employees certified as being allowed the premium tax credit. The IRS determines the amount of the proposed ESRP from information returns completed by employers and from income tax returns completed by such employers' employees. Management believes that the liabilities recorded and reserves established for outstanding losses and expenses are adequate to cover the ultimate cost of losses and expenses incurred at September 30, 2021; however, it is possible that actual claims and expenses may differ. Any subsequent changes in estimates are recorded in the period in which they are determined.
Income Taxes	Income Taxes Income taxes are computed using the asset and liability method and current income taxes are recorded based on amounts refundable or payable in the current year. The effective tax rates for the three and nine months ended September 30, 2021 and 2020 differ from the statutory tax rates du e to state income taxes, permanent tax differences, and changes in the deferred tax asset valuation allowance. The Company is impacted by the Texas Margin Tax (“TMT”), which effectively imposes tax on modified gross revenues for communities within the State of Texas. The Company consolidated 16 and 38 Texas communities for purposes of the TMT for the nine months ended September 30, 2021 and 2020, respectively, which contributes to the overall provision for income taxes. Deferred income taxes are recorded based on the estimated future tax effects of loss carryforwards and temporary differences between financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates that are expected to apply to taxable income in the years in which the Company expects those carryforwards and temporary differences to be recovered or settled. Management regularly evaluates the future realization of deferred tax assets and provides a valuation allowance, if considered necessary, based on such evaluation. As part of the evaluation, management has evaluated taxable income in carryback years, future reversals of taxable temporary differences, feasible tax planning strategies, and future expectations of income. As of December 31, 2020, the Company had a three-year cumulative operating loss for its U.S. operations and accordingly, has provided a full valuation allowance on its U.S. and state net deferred tax assets. The valuation allowance reduces the Company’s net deferred tax assets to the amount that is “more likely than not” (i.e., a greater than 50% likelihood) to be realized. However, in the event that the Company were to ultimately determine that it would be more likely than not that the Company would realize the benefit of deferred tax assets in the future in excess of their net recorded amounts, adjustments to deferred tax assets would increase net income in the period such determination was made. The benefits of the net deferred tax assets might not be realized if actual results differ from expectations. The Company evaluates uncertain tax positions through consideration of accounting and reporting guidance on criteria, measurement, derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition that is intended to provide enhanced financial statement comparability among different co mpanies. The Company is required to recognize a tax benefit in its financial statements for an uncertain tax position only if management’s assessment is that such position is “more likely than not” to be upheld on audit based solely on the technical merits of the tax position. The Company’s policy is to recognize interest related to unrecognized tax benefits as interest expense and penalties as income tax expense. The Company is generally no longer subject to federal and state tax audits for years prior to 2017 with the exception for net operating losses originating from 2013.
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Potentially dilutive securities consist of unvested restricted shares and shares that could be issued under outstanding stock options. Potentially dilutive securities are excluded from the computation of net income (loss) per common share if their effect is antidilutive. The following table sets forth the computation of basic and diluted net loss per share (in thousands, except for per share amounts): Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 Net income (loss) $ 36,510 $ (214,964) $ 124,432 $ (274,898) Weighted average shares outstanding: Basic (1) 2,062 2,049 2,061 2,039 Effects of dilutive securities: Employee equity compensation plans 27 — 27 — Diluted (1) 2,089 2,049 2,088 2,039 Basic net income (loss) per share – common shareholders $ 17.71 $ (104.91) $ 60.37 $ (134.82) Diluted net income (loss) per share – common shareholders $ 17.48 $ (104.91) $ 59.59 $ (134.82) (1) Prior period results and share amounts have been adjusted to reflect the fifteen-for-one Reverse Stock Split. See Note 9 - Equity. Awards of unvested restricted stock and restricted stock units representing approxim ately 65,118 shares and 9,816 sto ck options were antidilutive for the three and nine months ended September 30, 2021 . Awards of unvested restricted stock and restricted stock units representing approximately 45,667 shares and approximately 9,800 stock options were antidilutive as a result of the net loss reported by the Company for the three and nine months ended September 30, 2020. Accordingly, such shares and options were not included in the calculation of diluted weighted average shares outstanding for the three and nine months ended September 30, 2021 and 2020, respectively .
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments. Current U.S. generally accepted accounting principles require an “incurred loss” methodology for recognizing credit losses that delays recognition until it is probable a loss has been incurred. ASU 2016-13 replaces the current incurred loss methodology for credit losses and removes the thresholds that companies apply to measure credit losses on financial statements measured at amortized cost, such as loans, receivables, and held-to-maturity debt securities with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to form credit loss estimates. For smaller reporting companies, ASU 2016-13 is effective for fiscal years and for interim periods within those fiscal years beginning after December 15, 2022. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on its consolidated financial statements and disclosures. In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides optional guidance for a limited period of time to ease the potential burden in accounting for (or recognizing the effects of) reference rate reform on contracts, hedging relationships, and other transactions that reference the London Inter-Bank Offered Rate. The provisions of this standard are available for election through December 31, 2022. The Company is currently evaluating its contracts and the optional expedients provided by ASU 2020-04.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of Cash and Cash Equivalents and Restricted Cash	The following table sets forth the Company’s cash and cash equivalents and restricted cash (in thousands): September 30, 2021 2020 Cash and cash equivalents $ 10,669 $ 14,293 Restricted cash 5,882 3,982 $ 16,551 $ 18,275
Computation of Basic and Diluted Net Loss Per Share	The following table sets forth the computation of basic and diluted net loss per share (in thousands, except for per share amounts): Three Months Ended Nine Months Ended September 30, 2021 2020 2021 2020 Net income (loss) $ 36,510 $ (214,964) $ 124,432 $ (274,898) Weighted average shares outstanding: Basic (1) 2,062 2,049 2,061 2,039 Effects of dilutive securities: Employee equity compensation plans 27 — 27 — Diluted (1) 2,089 2,049 2,088 2,039 Basic net income (loss) per share – common shareholders $ 17.71 $ (104.91) $ 60.37 $ (134.82) Diluted net income (loss) per share – common shareholders $ 17.48 $ (104.91) $ 59.59 $ (134.82) (1) Prior period results and share amounts have been adjusted to reflect the fifteen-for-one Reverse Stock Split. See Note 9 - Equity.

Note Payable (Tables)

Note Payable (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of Notes Payable	Notes payable consists of the following (in thousands): September 30, December 31, 2021 2020 Fixed mortgage notes payable $ 625,545 $ 787,029 Variable mortgage notes 121,660 122,742 Notes payable - insurance 1,218 3,887 Notes payable - other 18,141 2,121 Notes payable, excluding deferred financing costs $ 766,564 $ 915,779 Deferred financing costs, net 4,770 6,886 Total long-term debt $ 761,794 $ 908,893 Less current portion 159,977 304,164 Total long-term debt, less current portion $ 601,817 $ 604,729

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2021
Share-based Payment Arrangement [Abstract]
Summary of Stock Option Activity and Related Information	A summary of the Company’s stock option activity and related information for the nine months ended September 30, 2021 is presented below: Outstanding at Granted Exercised Cancelled Outstanding at Options 9,816 — — — 9,816
Restricted Common Stock Awards Activity and Related Information	A summary of the Company’s restricted stock awards activity and related information for the nine months ended September 30, 2021 is presented below: Outstanding at Granted Vested Cancelled Outstanding at Shares 33,504 114,041 (6,659) (4,862) 136,024

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2021
Fair Value Disclosures [Abstract]
Carrying Amounts and Fair Values of Financial Instruments	The carrying amounts and fair values of financial instruments at September 30, 2021 and December 31, 2020, are as follows (in thousands): September 30, 2021 December 31, 2020 Carrying Fair Value Carrying Fair Value Cash and cash equivalents $ 10,669 $ 10,669 $ 17,885 $ 17,885 Restricted cash $ 5,882 $ 5,882 $ 4,982 $ 4,982 Notes payable, excluding deferred loan costs $ 766,564 $ 694,237 $ 915,779 $ 846,134

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Summary of Operating and Financing Lease Expense and Cash Flows from Leasing Transactions	A summary of operating and financing lease expense including the respective presentation on the consolidated statement of operations and comprehensive income (loss) and cash flows from leasing transactions is as follows (in thousands): Nine Months Ended September 30, Operating Leases 2021 2020 Facility lease expense $ — $ 23,234 General and administrative expenses 113 495 Operating expenses, including variable lease expense of $0 and $4,499 in 2021 and 2020, respectively 70 4,760 Total operating lease costs $ 183 $ 28,489 Operating lease expense adjustment 256 18,460 Operating cash flows from operating leases $ 439 $ 46,949 Nine Months Ended September 30, Financing Leases 2021 2020 Depreciation and amortization $ 74 $ 110 Interest expense: financing lease obligations 14 25 Total financing lease costs $ 88 $ 135 Operating cash flows from financing leases 14 110 Financing cash flows from financing leases 74 25 Total cash flows from financing leases $ 88 $ 135
Future Minimum Lease Payments of Operating Lease Liabilities	Future minimum lease payments associated with operating lease liabilities recognized on the Company’s Consolidated Balance Sheets as of September 30, 2021 are as follows (in thousands): Year Ending December 31, Operating Leases Financing Remainder 2021 $ 23 $ 30 2022 68 121 2023 43 116 2024 30 37 2025 2 34 Thereafter — 11 Total $ 166 $ 349 Less: Amount representing interest (present value discount) (13) (32) Present value of lease liabilities $ 153 $ 317 Less: Current portion of lease liabilities (69) (104) Lease liabilities, net of current portion $ 84 $ 213
Future Minimum Lease Payments of Finance Lease Liabilities	Future minimum lease payments associated with operating lease liabilities recognized on the Company’s Consolidated Balance Sheets as of September 30, 2021 are as follows (in thousands): Year Ending December 31, Operating Leases Financing Remainder 2021 $ 23 $ 30 2022 68 121 2023 43 116 2024 30 37 2025 2 34 Thereafter — 11 Total $ 166 $ 349 Less: Amount representing interest (present value discount) (13) (32) Present value of lease liabilities $ 153 $ 317 Less: Current portion of lease liabilities (69) (104) Lease liabilities, net of current portion $ 84 $ 213

Basis of Presentation (Details)

Basis of Presentation (Details) resident in Thousands	Sep. 30, 2021residentseniorHousingCommunitypropertystate	Jul. 31, 2020seniorHousingCommunity
Real Estate Properties [Line Items]
Number of senior housing communities	72
Number of states with senior housing communities | state	18
Aggregate capacity of residents in senior housing communities | resident	7
Wholly Owned Properties
Real Estate Properties [Line Items]
Number of senior housing communities	60
Partially Owned Properties, Transitioning Legal Ownership
Real Estate Properties [Line Items]
Number of senior housing communities	5	18
Managed On Behalf Of Third Parties
Real Estate Properties [Line Items]
Number of senior housing communities	12

Recent Events And Transactions

Recent Events And Transactions (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 03, 2021	Oct. 01, 2021	Jul. 22, 2021	Oct. 22, 2021	Sep. 30, 2021	Aug. 31, 2021	Dec. 31, 2020	May 14, 2019
Other Investments [Line Items]
Preferred stock, par value (in USD per share)					$ 0.01		$ 0.01
Common stock, par value (in USD per share)					$ 0.01		$ 0.01
Cash retention pool			$ 4,200
Promissory Note Agreement | Secured Debt
Other Investments [Line Items]
Note principal amount						$ 17,300
Subsequent Event
Other Investments [Line Items]
Proceeds from sale of stock under agreement		$ 154,800
Subsequent Event | Promissory Note Agreement | Secured Debt
Other Investments [Line Items]
Repayments of debt	$ 16,000
Note principal amount				$ 16,000
2019 Omnibus Stock and Incentive Plan
Other Investments [Line Items]
Authorized shares of common stock (in shares)								150,000
Performance Shares | 2019 Omnibus Stock and Incentive Plan
Other Investments [Line Items]
Authorized shares of common stock (in shares)			257,000
Investors | Subsequent Event
Other Investments [Line Items]
Proceeds from sale of stock under agreement	$ 128,500	154,800
Investors | Private Placement | Subsequent Event
Other Investments [Line Items]
Proceeds from sale of stock under agreement		82,500
Investors | Over-Allotment Option | Subsequent Event
Other Investments [Line Items]
Proceeds from sale of stock under agreement		25,000
Investors | Convertible Preferred Stock | Private Placement
Other Investments [Line Items]
Shares issued under agreement (in shares)			82,500
Preferred stock, par value (in USD per share)			$ 0.01
Price per share of stock sold (in USD per share)			$ 1,000
Investors | Convertible Preferred Stock | Private Placement | Subsequent Event
Other Investments [Line Items]
Proceeds from sale of stock under agreement		$ 41,250
Investors | Convertible Preferred Stock | Over-Allotment Option
Other Investments [Line Items]
Proceeds from sale of stock under agreement			$ 42,500
Investors | Convertible Preferred Stock | Over-Allotment Option | Scenario, Plan
Other Investments [Line Items]
Proceeds from sale of stock under agreement			$ 25,000
Investors | Common Stock | Subsequent Event
Other Investments [Line Items]
Price per share of stock sold (in USD per share)		$ 30
Proceeds from sale of stock under agreement		$ 50,500
Investors | Common Stock | Private Placement | Subsequent Event
Other Investments [Line Items]
Price per share of stock sold (in USD per share)		$ 25
Proceeds from sale of stock under agreement		$ 41,250
Common stockholders | Private Placement
Other Investments [Line Items]
Common stock, par value (in USD per share)			$ 0.01
Common stockholders | Common Stock | Private Placement
Other Investments [Line Items]
Price per share of stock sold (in USD per share)			$ 32
Proceeds from sale of stock under agreement			$ 70,000

COVID-19 Pandemic (Details)

COVID-19 Pandemic (Details) - USD ($) $ in Millions	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 31, 2021	Nov. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Unusual or Infrequent Item, or Both [Line Items]
Proceeds CARES act	$ 8.7	$ 8.1			$ 8.7
Relief from state agencies							$ 1.9
Deferred payroll taxes			$ 7.4		7.4
Current deferred payroll taxes			3.7		3.7
Noncurrent deferred payroll taxes			3.7		3.7
COVID-19
Unusual or Infrequent Item, or Both [Line Items]
COVID-19 related costs incurred			$ 0.4	$ 1.4	$ 1.7	$ 4.6

Going Concern Uncertainty (Deta

Going Concern Uncertainty (Details) $ in Thousands

Nov. 03, 2021USD ($)

Oct. 01, 2021USD ($)

Aug. 13, 2021

Aug. 31, 2021USD ($)property

Nov. 15, 2021property

Sep. 30, 2021USD ($)propertyseniorHousingCommunity

Sep. 30, 2020USD ($)property

Sep. 30, 2021USD ($)propertyseniorHousingCommunity

Sep. 30, 2020USD ($)property

Oct. 22, 2021USD ($)

Jun. 30, 2021property

Mar. 31, 2021property

Dec. 31, 2020USD ($)property

Jul. 31, 2020seniorHousingCommunity

Going Concern Uncertainty [Line Items]

Debt

$ 761,794

$ 761,794

$ 908,893

Current portion of notes payable, net of deferred loan costs

$ 159,977

$ 159,977

$ 304,164

Number of senior housing communities | seniorHousingCommunity

72

72

Gain on extinguishment of debt

$ 54,080

$ 0

$ 168,292

$ 0

Subsequent Event

Going Concern Uncertainty [Line Items]

Proceeds from sale of stock under agreement

$ 154,800

Investors | Subsequent Event

Going Concern Uncertainty [Line Items]

Proceeds from sale of stock under agreement

$ 128,500

154,800

Investors | Subsequent Event | Private Placement

Going Concern Uncertainty [Line Items]

Proceeds from sale of stock under agreement

82,500

Investors | Common Stock | Subsequent Event

Going Concern Uncertainty [Line Items]

Proceeds from sale of stock under agreement

50,500

Investors | Common Stock | Subsequent Event | Private Placement

Going Concern Uncertainty [Line Items]

Proceeds from sale of stock under agreement

$ 41,250

Secured Debt | Promissory Note Agreement

Going Concern Uncertainty [Line Items]

Note principal amount

$ 17,300

Secured Debt | Promissory Note Agreement | Subsequent Event

Going Concern Uncertainty [Line Items]

Note principal amount

$ 16,000

Repayments of debt

$ 16,000

Fannie Mae

Going Concern Uncertainty [Line Items]

Number of properties transferred | property

4

13

Fannie Mae | Subsequent Event

Going Concern Uncertainty [Line Items]

Number of properties transferred | property

1

Partially Owned Properties, Transitioning Legal Ownership

Going Concern Uncertainty [Line Items]

Number of senior housing communities

5

5

18

Fifth Third Bank

Going Concern Uncertainty [Line Items]

Current portion of notes payable, net of deferred loan costs

$ 31,500

$ 31,500

Percentage of recourse

25.00%

25.00%

Fifth Third Bank | Notes payable - insurance

Going Concern Uncertainty [Line Items]

Debt

$ 99,300

$ 99,300

Debt service payments due

$ 15,100

Number of real estate properties not in compliance | property

2

2

2

2

2

2

2

Fifth Third Bank | Notes payable - insurance | Debt Instrument, Redemption, Period One

Going Concern Uncertainty [Line Items]

Debt

$ 31,500

$ 31,500

Fifth Third Bank | Notes payable - insurance | Debt Instrument, Redemption, Period Two

Going Concern Uncertainty [Line Items]

Debt

36,700

36,700

BBVA USA | Notes payable, noncompliance

Going Concern Uncertainty [Line Items]

Debt

$ 5,300

Number of real estate properties not in compliance | property

3

Term of extension

1 year

Current portion of notes payable, net of deferred loan costs

$ 40,500

Additional optional term of extension

6 months

6 months

Fannie Mae Loan

Going Concern Uncertainty [Line Items]

Current portion of notes payable, net of deferred loan costs

62,000

62,000

Accrued interest

$ 4,600

$ 4,600

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Cash and Cash Equivalents and Restricted Cash (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019
Accounting Policies [Abstract]
Cash and cash equivalents	$ 10,669	$ 17,885	$ 14,293
Restricted cash	5,882	4,982	3,982
Total cash and restricted cash	$ 16,551	$ 22,867	$ 18,275	$ 37,063

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Narrative (Detail) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 31, 2021	Sep. 30, 2021USD ($)seniorHousingCommunityshares	Sep. 30, 2020USD ($)seniorHousingCommunityshares	Sep. 30, 2021USD ($)seniorHousingCommunityshares	Sep. 30, 2020USD ($)seniorHousingCommunityshares	Dec. 31, 2020USD ($)
Accounting Policies [Line Items]
Debt service reserve		$ 5,882	$ 3,982	$ 5,882	$ 3,982	$ 4,982
Resident revenue		57,924	$ 96,053	177,114	$ 303,659
Contract liabilities for deferred fees paid		447		$ 447		822
Resident receivables due period				30 days
Allowance for doubtful accounts		$ 5,100		$ 5,100		6,100
Number of senior housing communities | seniorHousingCommunity		72		72
BBVA USA | Notes payable, noncompliance
Accounting Policies [Line Items]
Term of extension	1 year
Debt service reserve		$ 900		$ 900
Consolidated Properties | TEXAS
Accounting Policies [Line Items]
Number of senior housing communities | seniorHousingCommunity		16	38	16	38
Unvested Restricted Stock and Restricted Stock Units
Accounting Policies [Line Items]
Antidilutive shares excluded from earnings per share (in shares) | shares		65,118	45,667	65,118	45,667
Stock Options
Accounting Policies [Line Items]
Antidilutive shares excluded from earnings per share (in shares) | shares		9,816	9,800	9,816	9,800
Rental and Other Services
Accounting Policies [Line Items]
Resident revenue		$ 48,200	$ 84,700	$ 138,700	$ 286,100
Housing And Support Services
Accounting Policies [Line Items]
Contract liabilities for deferred fees paid		2,700		2,700		3,300
Ancillary Services
Accounting Policies [Line Items]
Resident revenue		300	100	900	1,600
Community Fees
Accounting Policies [Line Items]
Resident revenue		400	1,000	1,200	3,200
Contract liabilities for deferred fees paid		800		800		$ 900
Management fees
Accounting Policies [Line Items]
Resident revenue		1,029	604	2,978	819
Community reimbursement revenue
Accounting Policies [Line Items]
Resident revenue		$ 7,927	$ 9,555	$ 33,317	$ 11,888

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Computation of Basic and Diluted Net Loss Per Share (Detail) $ / shares in Units, shares in Thousands, $ in Thousands		Dec. 09, 2020	Sep. 30, 2021USD ($)$ / sharesshares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 30, 2021USD ($)$ / sharesshares	Sep. 30, 2020USD ($)$ / sharesshares
Accounting Policies [Abstract]
Net income (loss), basic | $			$ 36,510	$ (214,964)	$ 124,432	$ (274,898)
Net income (loss), diluted | $			$ 36,510	$ (214,964)	$ 124,432	$ (274,898)
Weighted average shares outstanding — basic (in shares)	[1]		2,062	2,049	2,061	2,039
Effects of dilutive securities:
Employee equity compensation plans (in shares)			27	0	27	0
Weighted average shares outstanding – diluted	[1]		2,089	2,049	2,088	2,039
Basic net income (loss) per share - common shareholders (in USD per share) | $ / shares	[1]		$ 17.71	$ (104.91)	$ 60.37	$ (134.82)
Diluted net income (loss) per share - common shareholders (in USD per share) | $ / shares	[1]		$ 17.48	$ (104.91)	$ 59.59	$ (134.82)
Reverse stock split, conversion ratio		0.0667
[1]	Prior period results and share amounts have been adjusted to reflect the fifteen-for-one Reverse Stock Split. See Note 9 - Equity.

Impairment of Long-Lived Asse_2

Impairment of Long-Lived Assets (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Impairments of long-lived assets	$ 0	$ 3,200,000		$ 0	$ 39,200,000
Non-cash impairment charges on operating right-of-use assets			$ 6,200,000
Non-cash impairment charge on property and equipment	$ 0	1,900,000	$ 29,800,000	$ 0	$ 31,700,000
15 Communities
Acquired Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charges on operating right-of-use assets		1,300,000
Non-cash impairment charge on property and equipment		1,100,000
One Community
Acquired Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charge on property and equipment		$ 800,000

Dispositions and Other Signif_2

Dispositions and Other Significant Transactions (Details) $ in Thousands	Sep. 30, 2021USD ($)seniorHousingCommunityproperty	Mar. 31, 2020USD ($)seniorHousingCommunity	Mar. 15, 2020USD ($)	Mar. 10, 2020USD ($)seniorHousingCommunity	Mar. 01, 2020USD ($)seniorHousingCommunity	Jan. 15, 2020USD ($)seniorHousingCommunity	Apr. 30, 2021property	Jan. 31, 2021property	Nov. 30, 2020seniorHousingCommunity	Apr. 30, 2020USD ($)seniorHousingCommunity	Sep. 30, 2021USD ($)seniorHousingCommunity	Sep. 30, 2020USD ($)seniorHousingCommunity	Sep. 30, 2021USD ($)seniorHousingCommunity	Sep. 30, 2020USD ($)seniorHousingCommunity	Dec. 31, 2020USD ($)property	Dec. 31, 2019USD ($)seniorHousingCommunity
Dispositions And Other Significant Transactions [Line Items]
Loss on disposition											$ 15	$ 191,032	$ 436	$ 198,388
Number of leased senior housing communities | seniorHousingCommunity												39		39
Rent expense													70	$ 4,760
Lease liability	$ 153										153		153
Operating lease right-of-use assets, net	$ 156										156		156		$ 536
Healthpeak
Dispositions And Other Significant Transactions [Line Items]
Number of senior living communities sold | property	3
Number of senior housing communities started rent payment | seniorHousingCommunity										8
Healthpeak | Current Portion of Notes Payable, Net of Deferred Loan Costs
Dispositions And Other Significant Transactions [Line Items]
Deferred rent payments	$ 2,100										$ 2,100		$ 2,100
Early Termination Agreement
Dispositions And Other Significant Transactions [Line Items]
Number of leased senior housing communities | seniorHousingCommunity																46
Number of community transitioned | seniorHousingCommunity						1
Ventas | ASC 842
Dispositions And Other Significant Transactions [Line Items]
Gain (loss) on facility lease modification and termination														8,400
Lease termination obligation		$ (11,400)
Lease liability		(51,600)
Operating lease right-of-use assets, net		(47,800)
Ventas | Early Termination Agreement
Dispositions And Other Significant Transactions [Line Items]
Number of leased senior housing communities	7			7							7		7		7	7
Rent expense due to early termination of lease				$ 1,000
Rent expense				1,300
Security deposits released				4,100
Escrow deposits held				$ 2,500
Lease termination obligation																$ 11,400
Welltower
Dispositions And Other Significant Transactions [Line Items]
Number of communities to be managed | seniorHousingCommunity													4
Welltower | ASC 842
Dispositions And Other Significant Transactions [Line Items]
Gain (loss) on facility lease modification and termination														8,000
Lease liability		(129,900)
Operating lease right-of-use assets, net		$ (121,900)
Welltower | Early Termination Agreement
Dispositions And Other Significant Transactions [Line Items]
Number of leased senior housing communities | seniorHousingCommunity																24
Rent expense due to early termination of lease			$ 2,200
Rent expense			$ 2,800
Welltower | Early Termination Agreement | Letter of Credit
Dispositions And Other Significant Transactions [Line Items]
Letter of credit released												$ 6,500		6,500
Healthpeak | Early Termination Agreement
Dispositions And Other Significant Transactions [Line Items]
Number of senior living communities sold | property								6
Security deposits released					$ 2,600
Number of communities to be managed					6		3		7
Management fee percentage					5.00%
Loss on transaction														7,000
Senior Living Boca Raton, Florida Community | Healthpeak
Dispositions And Other Significant Transactions [Line Items]
Transitioned property amount as a prepayment against the remaining lease payments						$ 300
Gain (loss) on facility lease modification and termination														1,800
Senior Housing Community Merrillville, Indiana Community
Dispositions And Other Significant Transactions [Line Items]
Number of senior living communities sold | seniorHousingCommunity		1
Purchase price for the sale of asset		$ 7,000
Cash proceeds from sale of assets		$ 6,900
Loss on disposition														$ 7,400
Senior Housing Community | Healthpeak
Dispositions And Other Significant Transactions [Line Items]
Monthly rental payments										$ 700
Monthly rent due and payable										$ 900
Percentage of scheduled rates of rent										75.00%
Remaining rent payment period										3 years

Note Payable - Schedule of Note

Note Payable - Schedule of Notes Payable (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Notes payable, excluding deferred financing costs	$ 766,564	$ 915,779
Deferred financing costs, net	4,770	6,886
Total long-term debt	761,794	908,893
Less current portion	159,977	304,164
Total long-term debt, less current portion	601,817	604,729
Fixed mortgage notes payable
Debt Instrument [Line Items]
Notes payable, excluding deferred financing costs	625,545	787,029
Variable mortgage notes
Debt Instrument [Line Items]
Notes payable, excluding deferred financing costs	121,660	122,742
Notes payable - insurance
Debt Instrument [Line Items]
Notes payable, excluding deferred financing costs	1,218	3,887
Notes payable - other
Debt Instrument [Line Items]
Notes payable, excluding deferred financing costs	$ 18,141	$ 2,121

Note Payable - Narrative (Detai

Note Payable - Narrative (Detail) $ in Thousands

Nov. 03, 2021USD ($)

Oct. 22, 2021USD ($)

Aug. 13, 2021

Jul. 31, 2020USD ($)propertyseniorHousingCommunity

Jul. 08, 2020property

May 21, 2020property

May 20, 2020loanproperty

May 09, 2020loanproperty

May 07, 2020propertyloan

Mar. 31, 2022USD ($)

Aug. 31, 2021USD ($)property

Jun. 30, 2021USD ($)property

Nov. 15, 2021property

Sep. 30, 2021USD ($)propertyseniorHousingCommunity

Sep. 30, 2020USD ($)property

Jun. 30, 2020USD ($)

Sep. 30, 2021USD ($)propertyseniorHousingCommunity

Sep. 30, 2020USD ($)property

Mar. 31, 2021property

Dec. 31, 2020USD ($)property

Aug. 27, 2020USD ($)

Aug. 26, 2020USD ($)

Jul. 31, 2020property

Debt Instrument [Line Items]

Deferred financing cost

$ 11,800

$ 11,800

$ 14,000

Accumulated amortization

7,000

7,000

7,100

Current portion of notes payable

$ 159,977

$ 159,977

$ 304,164

Number of properties | seniorHousingCommunity

72

72

Gain on extinguishment of debt

$ 54,080

$ 0

$ 168,292

$ 0

Fannie Mae

Debt Instrument [Line Items]

Number of properties transferred | property

4

13

Fannie Mae | Subsequent Event

Debt Instrument [Line Items]

Number of properties transferred | property

1

Promissory Note Agreement | Secured Debt

Debt Instrument [Line Items]

Finance agreement amount

$ 17,300

Proceeds from finance agreement

$ 16,000

Percent of principal as premium payable under agreement, if repaid on closing date

0.05

Percent of principal as premium payable under agreement, if not repaid on closing date

0.20

Increase in stated interest rate if an event of default

0.03

Promissory Note Agreement | Secured Debt | Subsequent Event

Debt Instrument [Line Items]

Finance agreement amount

$ 16,000

Reduction to aggregate indebtedness outstanding

$ 1,300

Repayments of debt

$ 16,000

Promissory Note Agreement, 15% Interest Rate | Secured Debt

Debt Instrument [Line Items]

Finance agreement interest rate

15.00%

Promissory Note Agreement, 0% Interest Rate | Secured Debt

Debt Instrument [Line Items]

Finance agreement amount

$ 2,300

Finance agreement interest rate

0.00%

Current Portion of Notes Payable, Net of Deferred Loan Costs | Healthpeak

Debt Instrument [Line Items]

Deferred rent payments

$ 2,100

$ 2,100

Notes payable - insurance | Insurance Note Payable

Debt Instrument [Line Items]

Finance agreement amount

$ 1,500

Finance agreement interest rate

4.45%

Finance agreement term

10 months

Calpine

Debt Instrument [Line Items]

Letters of credit remain outstanding

1,000

1,000

Hartford Financial Services

Debt Instrument [Line Items]

Letters of credit remain outstanding

$ 4,000

$ 3,400

Welltower

Debt Instrument [Line Items]

Letters of credit amount surrendered and paid

$ 6,500

Healthpeak

Debt Instrument [Line Items]

Letters of credit remain outstanding

$ 2,900

$ 2,900

ORIX | Forbearance Agreements

Debt Instrument [Line Items]

Number of properties covered under loan | property

1

Fannie Mae Loan

Debt Instrument [Line Items]

Current portion of notes payable

62,000

62,000

Accrued interest

4,600

4,600

Fannie Mae Loan | Forbearance Agreements

Debt Instrument [Line Items]

Number of properties covered under loan | property

23

Deferred payments

$ 600

Number of properties under loan default | property

5

Unpaid loans

$ 3,900

Number of properties

18

18

Berkadia | Fannie Mae Loan | Forbearance Agreements

Debt Instrument [Line Items]

Number of properties covered under loan | property

20

Number of mortgage loans | loan

23

Wells Fargo | Fannie Mae Loan | Forbearance Agreements

Debt Instrument [Line Items]

Number of properties covered under loan | property

1

Number of mortgage loans | loan

1

KeyBank | Fannie Mae Loan | Forbearance Agreements

Debt Instrument [Line Items]

Number of properties covered under loan | property

2

Number of mortgage loans | loan

3

Fifth Third Bank

Debt Instrument [Line Items]

Current portion of notes payable

$ 31,500

$ 31,500

Percentage of recourse

25.00%

25.00%

Fifth Third Bank | Notes payable - insurance

Debt Instrument [Line Items]

Number of real estate properties not in compliance | property

2

2

2

2

2

2

2

BBVA USA | Notes payable, noncompliance

Debt Instrument [Line Items]

Term of extension

1 year

Current portion of notes payable

$ 40,500

Additional optional term of extension

6 months

6 months

Debt periodic principal payments

$ 200

Required principal payment

$ 1,000

Number of real estate properties not in compliance | property

3

BBVA USA | Notes payable, noncompliance | Forecast

Debt Instrument [Line Items]

Debt periodic principal payments

$ 500

Protective Life | Loans Payable

Debt Instrument [Line Items]

Number of properties covered under loan | property

10

Deferred payments

$ 7,200

Protective Life | Loans Payable | Accrued Liabilities, Current

Debt Instrument [Line Items]

Deferred payments

2,600

Protective Life | Loans Payable | Notes And Loans Payable, Current

Debt Instrument [Line Items]

Deferred payments

$ 4,600

Equity (Detail)

Equity (Detail) $ in Millions	Dec. 09, 2020shares	Sep. 30, 2021shares	Dec. 31, 2020USD ($)shares	Sep. 30, 2020shares	Sep. 30, 2021shares	Sep. 30, 2020shares	Dec. 08, 2020shares
Equity, Class of Treasury Stock [Line Items]
Common stock, shares issued (in shares)	2,084,596	2,193,000	2,084,000		2,193,000		31,268,943
Common stock, shares authorized (in shares)	4,333,334	4,333,000	4,333,000		4,333,000		65,000,000
Repurchase of common stock (in shares)		0		0	0	0
Reverse stock split, conversion ratio	0.0667
Additional Paid-In Capital
Equity, Class of Treasury Stock [Line Items]
Reduction to additional paid in capital | $			$ 3.4

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - USD ($)	Mar. 26, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	May 14, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding, intrinsic value		$ 0		$ 0
Stock options outstanding, weighted-average remaining contractual life				7 years 3 months
Stock options outstanding, weighted average exercise price (in dollars per share)		$ 111.90		$ 111.90
Total unrecognized compensation expense		$ 0		$ 0
Stock options exercisable (in shares)		6,479		6,479
Number of options granted during period (in shares)				0
Stock-based compensation expense		$ 586,000	$ 421,000	$ 1,269,000	$ 1,494,000
Unrecognized stock based compensation expense, net of estimated forfeitures		3,700,000		$ 3,700,000
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected period of expenses				3 months
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service period				3 years
Restricted stock outstanding, intrinsic value		$ 4,800,000		$ 4,800,000
Number of restricted stock awards or restricted stock units granted during period (in shares)		0		114,041
Performance and Market Based Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				3 years
Restricted stock outstanding, intrinsic value		$ 4,300,000		$ 4,300,000
Number of restricted stock awards or restricted stock units granted during period (in shares)				60,618
Average market value of common stock on date of grant (in dollars per share)				$ 37.95
Minimum | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				1 year
Minimum | Nonperformance Based Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected period of expenses				1 year
Minimum | Performance and Market Based Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected period of expenses				1 year
Maximum | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period				5 years
Maximum | Nonperformance Based Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected period of expenses				3 years
Maximum | Performance and Market Based Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected period of expenses				3 years
2019 Omnibus Stock and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized shares of common stock (in shares)						150,000
2007 Omnibus Stock and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of additional shares granted under the plan (in shares)	0

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Stock Option Activity and Related Information (Detail)	9 Months Ended
	Sep. 30, 2021shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Options, Outstanding at Beginning of Period (in shares)	9,816
Options, Granted (in shares)	0
Options, Exercised (in shares)	0
Options, Cancelled (in shares)	0
Options, Outstanding at End of Period (in shares)	9,816

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock Awards Activity and Related Information (Detail) - Restricted Stock - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Outstanding at Beginning of Period (in shares)		33,504
Shares, Granted (in shares)	0	114,041
Shares, Vested (in shares)		(6,659)
Shares, Cancelled (in shares)		(4,862)
Outstanding at End of Period (in shares)	136,024	136,024

Fair Value Measurements - Carry

Fair Value Measurements - Carrying Amounts and Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Restricted cash	$ 5,882	$ 4,982	$ 3,982
Notes payable, excluding deferred loan costs	761,794	908,893
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	10,669	17,885,000
Restricted cash	5,882	4,982,000
Notes payable, excluding deferred loan costs	766,564	915,779,000
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	10,669	17,885,000
Restricted cash	5,882	4,982,000
Notes payable, excluding deferred loan costs	$ 694,237,000	$ 846,134,000

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Detail)	3 Months Ended			9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment charge on operating lease right-of-use assets	$ 0	$ 1,300,000		$ 0	$ 7,500,000
Fair value of impaired operating lease right-of-use assets		$ 500,000	$ 14,600,000		500,000
Management fees and a market supported lease coverage ratio		110.00%	110.00%
Non-cash impairment charge on property and equipment	$ 0	$ 1,900,000	$ 29,800,000	$ 0	31,700,000
Fair value of impaired property and equipment		$ 12,500,000	$ 10,500,000		$ 12,500,000
Discount Rate | Minimum | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range of discount rates utilized		0.077	0.077		0.077
Discount Rate | Maximum | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Range of discount rates utilized		0.103	0.103		0.103

Leases - Narrative (Details)

Leases - Narrative (Details)	Sep. 30, 2020seniorHousingCommunity
Leases [Abstract]
Number of leased senior housing communities	39

Leases - Summary of Operating a

Leases - Summary of Operating and Financing Lease Expense and Cash Flows from Leasing Transactions (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating Leases
Facility lease expense	$ 0	$ 23,234
General and administrative expenses	113	495
Operating expenses, including variable lease expense of $0 and $4,499 in 2021 and 2020, respectively	70	4,760
Total operating lease costs	183	28,489
Operating lease expense adjustment	256	18,460
Operating cash flows from operating leases	439	46,949
Variable lease expense	0	4,499
Financing Leases
Depreciation and amortization	74	110
Interest expense: financing lease obligations	14	25
Total financing lease costs	88	135
Operating cash flows from financing leases	14	110
Financing cash flows from financing leases	74	25
Total cash flows from financing leases	$ 88	$ 135

Leases - Future Minimum Lease P

Leases - Future Minimum Lease Payments of Operating Lease Liabilities (Detail) $ in Thousands	Sep. 30, 2021USD ($)
Operating Leases
Remainder 2021	$ 23
2022	68
2023	43
2024	30
2025	2
Thereafter	0
Total	166
Less: Amount representing interest (present value discount)	(13)
Present value of lease liabilities	153
Less: Current portion of lease liabilities	(69)
Lease liabilities, net of current portion	$ 84
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of lease liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Lease liabilities, net of current portion
Financing Leases
Remainder 2021	$ 30
2022	121
2023	116
2024	37
2025	34
Thereafter	11
Total	349
Less: Amount representing interest (present value discount)	(32)
Present value of lease liabilities	317
Less: Current portion of lease liabilities	(104)
Lease liabilities, net of current portion	$ 213
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Current portion of lease liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Lease liabilities, net of current portion

Subsequent Events (Details)

Subsequent Events (Details) $ / shares in Units, $ in Thousands	Nov. 03, 2021USD ($)newDirector	Oct. 27, 2021shares	Oct. 22, 2021USD ($)	Oct. 01, 2021USD ($)$ / sharesshares	Jul. 22, 2021USD ($)$ / sharesshares	Nov. 15, 2021property	Sep. 30, 2021USD ($)property	Sep. 30, 2021USD ($)property	Nov. 03, 2021continuingDirector	Aug. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Subsequent Event [Line Items]
Current portion of notes payable, net of deferred loan costs							$ 159,977	$ 159,977			$ 304,164
Fifth Third Bank
Subsequent Event [Line Items]
Current portion of notes payable, net of deferred loan costs							$ 31,500	$ 31,500
Fannie Mae
Subsequent Event [Line Items]
Number of properties transferred | property							4	13
Promissory Note Agreement | Secured Debt
Subsequent Event [Line Items]
Note principal amount										$ 17,300
Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				$ 154,800
Number of individuals on Board of Directors	6								3
Subsequent Event | Fannie Mae
Subsequent Event [Line Items]
Number of properties transferred | property						1
Subsequent Event | Promissory Note Agreement | Secured Debt
Subsequent Event [Line Items]
Reduction to aggregate indebtedness outstanding			$ 1,300
Note principal amount			$ 16,000
Repayments of debt	$ 16,000
Subsequent Event | Private Placement - Existing Stockholders
Subsequent Event [Line Items]
Shares issued under agreement (in shares) | shares		1,133,941
Investors | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement	$ 128,500			154,800
Investors | Subsequent Event | Private Placement
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				82,500
Investors | Subsequent Event | Over-Allotment Option
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				25,000
Investors | Common Stock | Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				$ 50,500
Price per share of stock sold (in USD per share) | $ / shares				$ 30
Investors | Common Stock | Subsequent Event | Private Placement
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				$ 41,250
Price per share of stock sold (in USD per share) | $ / shares				$ 25
Investors | Common Stock | Subsequent Event | Note Warrant
Subsequent Event [Line Items]
Price per share of stock sold (in USD per share) | $ / shares				$ 40
Shares issued under agreement (in shares) | shares				1,000,000
Investors | Common Stock | Subsequent Event | Private Placement - Existing Stockholders
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				$ 72,300
Price per share of stock sold (in USD per share) | $ / shares				$ 30
Investors | Convertible Preferred Stock | Private Placement
Subsequent Event [Line Items]
Price per share of stock sold (in USD per share) | $ / shares					$ 1,000
Shares issued under agreement (in shares) | shares					82,500
Investors | Convertible Preferred Stock | Over-Allotment Option
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement					$ 42,500
Investors | Convertible Preferred Stock | Subsequent Event | Private Placement
Subsequent Event [Line Items]
Proceeds from sale of stock under agreement				$ 41,250