v3.26.1
SEGMENT INFORMATION (Tables)
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Summary information by reportable business segment
Summary information by reportable segment is as follows (dollars in thousands):

For the Three Months Ended March 31, 2026
SHOP
OM&R
NNN
Non-Segment
Total
Revenues
 
 
 
 
 
Rental income
$
— 
$
230,104 
$
123,071 
$
— 
$
353,175 
Resident fees and services
1,292,790 
— 
— 
— 
1,292,790 
Third-party capital management revenues
— 
800 
3,611 
4,411 
Income from loans and investments
— 
— 
— 
4,069 
4,069 
Interest and other income
— 
— 
— 
2,499 
2,499 
Total revenues
$
1,292,790 
$
230,904 
$
123,071 
$
10,179 
$
1,656,944 
Total revenues
$
1,292,790 
$
230,904 
$
123,071 
$
10,179 
$
1,656,944 
Less:
 
 
 
 
 
Interest and other income
— 
— 
— 
2,499 
2,499 
Labor (1)
513,961 
— 
— 
— 
513,961 
Management fees
67,563 
— 
— 
— 
67,563 
Other segment expenses (2)
336,808 
80,301 
2,901 
— 
420,010 
Property-level operating expenses
918,332 
80,301 
2,901 
— 
1,001,534 
Third-party capital management expenses
— 
— 
— 
1,833
1,833 
NOI
$
374,458 
$
150,603 
$
120,170 
$
5,847 
651,078 
Interest and other income
 
 
 
 
2,499 
Interest expense
 
 
 
 
(156,142)
Depreciation and amortization
 
 
 
 
(382,468)
General, administrative and professional fees
 
 
 
 
(62,746)
Loss on extinguishment of debt, net
(449)
Transaction, transition and restructuring costs
 
 
 
 
(6,659)
Other expense
 
 
 
 
(9,700)
Loss from unconsolidated entities
(7,350)
Gain on real estate dispositions
15,046 
Income tax benefit
 
 
 
 
15,937 
Net income
59,046 
Net income attributable to noncontrolling interests
3,134 
Net income attributable to common stockholders
$
55,912 
______________________________
(1)     Labor expense primarily includes salaries, benefits and related taxes.
(2)    Other segment expenses include:
SHOP — food, utilities, real estate taxes, insurance, repairs and maintenance, marketing, supplies and other expenses.
OM&R — utilities, real estate taxes, insurance, repairs and maintenance, cleaning, roads and grounds expense and other expenses.
NNN — real estate taxes and insurance.
The CODM does not regularly receive significant expense details for the OM&R or the NNN segments and focuses on monitoring revenues and NOI because a significant majority or all of the property-level operating expenses are recovered from the tenants.
For the Three Months Ended March 31, 2025
SHOP
OM&R
NNN
Non-Segment
Total
Revenues
 
 
 
 
 
Rental income
$
— 
$
221,319 
$
156,113 
$
— 
$
377,432 
Resident fees and services
968,904 
— 
— 
— 
968,904 
Third-party capital management revenues
— 
680 
— 
3,656 
4,336 
Income from loans and investments
— 
— 
— 
4,324 
4,324 
Interest and other income
— 
— 
— 
3,078 
3,078 
Total revenues
$
968,904 
$
221,999 
$
156,113 
$
11,058 
$
1,358,074 
Total revenues
$
968,904 
$
221,999 
$
156,113 
$
11,058 
$
1,358,074 
Less:
 
 
 
 
 
Interest and other income
— 
— 
— 
3,078 
3,078 
Labor (1)
392,624 
— 
— 
— 
392,624 
Management fees
50,611 
— 
— 
— 
50,611 
Other segment expenses (2)
261,165 
75,957 
3,527 
— 
340,649 
Property-level operating expenses
704,400 
75,957 
3,527 
— 
783,884 
Third-party capital management expenses
— 
— 
— 
1,825 
1,825 
NOI
$
264,504 
$
146,042 
$
152,586 
$
6,155 
569,287 
Interest and other income
 
 
 
 
3,078 
Interest expense
 
 
 
 
(149,356)
Depreciation and amortization
 
 
 
 
(321,525)
General, administrative and professional fees
 
 
 
 
(53,149)
Transaction, transition and restructuring costs
 
 
 
 
(5,982)
Other expense
 
 
 
 
(1,412)
Loss from unconsolidated entities
(3,311)
Gain on real estate dispositions
169 
Income tax benefit
 
 
 
 
10,557 
Net income
48,356 
Net income attributable to noncontrolling interests
1,488 
Net income attributable to common stockholders
$
46,868 
______________________________
(1)     Labor expense primarily includes salaries, benefits and related taxes.
(2)    Other segment expenses include:
SHOP — food, utilities, real estate taxes, insurance, repairs and maintenance, marketing, supplies and other expenses.
OM&R — utilities, real estate taxes, insurance, repairs and maintenance, cleaning, roads and grounds expense and other expenses.
NNN — real estate taxes and insurance.
The CODM does not regularly receive significant expense details for the OM&R or the NNN segments and focuses on monitoring revenues and NOI because a significant majority or all of the property-level operating expenses are recovered from the tenants.