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INVESTMENTS IN UNCONSOLIDATED ENTITIES (Tables)
12 Months Ended
Dec. 31, 2025
INVESTMENTS IN UNCONSOLIDATED ENTITIES [Abstract]  
Schedule of equity method investments

Omega owns an interest in a number of entities which generally invest in the long-term healthcare industry. The following is a summary of our investments in unconsolidated entities (dollars in thousands):

Carrying Amount

Ownership

Facility

Facility

December 31, 

December 31, 

Entity

% (1)

Type

Count (1)

2025

  ​ ​ ​

2024

SHH Holdings, LLC

49%

Various

65

$

222,161

$

In Substance Real Estate Investments(2)

N/A

ALF

12

75,353

Lakeway Realty, L.L.C.(3)

51%

Specialty facility

1

64,699

67,541

Liberty JVs

49%

CCRC

1

42,754

Other Healthcare JVs(4)(5)

9% – 25%

N/A

N/A

7,429

7,317

Other Real Estate JVs(4)(6)(7)

20% – 50%

Various

6

 

1,731

  ​

6,736

Second Spring Healthcare Investment

15%

N/A

  ​

7,117

$

414,127

$

88,711

(1)Ownership percentages and facility counts are as of December 31, 2025.
(2)During the third quarter of 2025, we entered into three mortgage loan agreements with maximum borrowings of $77.7 million that are secured by 12 facilities. Under the three mortgage loan agreements, we are able to participate in the residual profits of the facilities, subject to the mortgage, upon a sale or refinancing. We evaluated the characteristics of these three investments, including the associated risks and rewards, and have determined they are more similar to those associated with an investment in real estate than a loan. Arrangements with characteristics in line with real estate JVs are treated as in substance real estate investments and accounted for using the equity method. We have determined that the three borrowers under the mortgage loans are VIEs but we have not consolidated the borrowers because we are not the primary beneficiary.
(3)The JV owns the Lakeway Regional Medical Center (the “Lakeway Hospital”) in Lakeway, Texas. Our initial basis difference of approximately $69.9 million is being amortized on a straight-line basis over 40 years to income (loss) from unconsolidated entities in the Consolidated Statements of Operations. The lessee of the Lakeway Hospital has an option to purchase the facility from the JV. The lessee also has a right of first refusal and a right of first offer in the event the JV intends to sell or otherwise transfer Lakeway Hospital.
(4)As of December 31, 2025 and 2024, we had an aggregate of $22.0 million and $18.5 million, respectively, of loans outstanding with these JVs.
(5)As of December 31, 2025, includes six JVs engaged in business that support the long-term healthcare industry and our operators.  
(6)As of December 31, 2025, includes two JVs formed for the purpose of owning or providing financing for SNFs or ALFs.
(7)During the third quarter of 2024, one of the other real estate JVs, OMG Senior Holdings, LLC, sold one specialty facility to an unrelated third party for approximately $40.7 million in net cash proceeds and recognized a gain on sale of approximately $12.9 million ($6.5 million of which represents the Company’s share of the gain).