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Skilled nursing facility · CMS certification number 106136

DE LUNA HEALTH AND REHABILITATION CENTER

PENSACOLA, Florida · Medicare and Medicaid

Certified beds, as filed in Care Compare: 90

Finances, as filed

From this facility’s Medicare cost reports on form CMS-2540, each figure with the worksheet, line and column it was read from.

Cost report for 1 January 2024 to 31 December 2024 — a reporting period of 365 days, on form CMS-2540-10, settled, processed by CMS on 7 May 2026.

Revenue and expenses, fiscal year 2024
FigureAs filedWhere it comes from
Total patient revenue$39,235,732CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts$21,590,205CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue$17,645,527CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses$15,642,798CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients$2,002,729CMS-2540-10 worksheet G300000 line 500 column 100
Total other income$1,350CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income$2,004,079CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $2,004,079 (CMS-2540-10 worksheet G300000 line 3100 column 100). As filed, net income for the period equals net income from service to patients plus total other income, less total other expenses (Worksheet G-3 lines 26 less 27 through 30) on 204,018 of the 204,018 reports filed on Form CMS-2540-10 in publication years 2011-2025 that file every line it is computed from (100%).

Beds, days and discharges, fiscal year 2024
FigureAs filedWhere it comes from
Total facility beds, all components90CMS-2540-10 worksheet S300001 line 800 column 100
Bed days available, all components32,850CMS-2540-10 worksheet S300001 line 800 column 200
Medicare (Title XVIII) patient days22,873CMS-2540-10 worksheet S300001 line 800 column 400
Medicaid (Title XIX) patient days669CMS-2540-10 worksheet S300001 line 800 column 500
Other-payer patient days7,243CMS-2540-10 worksheet S300001 line 800 column 600
Total patient days, all components30,785CMS-2540-10 worksheet S300001 line 800 column 700
Medicare discharges651CMS-2540-10 worksheet S300001 line 800 column 900
Medicaid discharges656CMS-2540-10 worksheet S300001 line 800 column 1000
Total discharges, all components1,307CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days35.14CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days1.02CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days23.55CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1449250, read from the public cost report file SNF10FY2024.zip.

Fiscal year 2023, ended 31 December 2023

Cost report for 1 January 2023 to 31 December 2023 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 29 August 2025.

Revenue and expenses, fiscal year 2023
FigureAs filedWhere it comes from
Total patient revenue$30,920,161CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts$15,200,762CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue$15,719,399CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses$15,212,230CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients$507,169CMS-2540-10 worksheet G300000 line 500 column 100
Total other income$5,591CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income$512,760CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $512,760 (CMS-2540-10 worksheet G300000 line 3100 column 100). As filed, net income for the period equals net income from service to patients plus total other income, less total other expenses (Worksheet G-3 lines 26 less 27 through 30) on 204,018 of the 204,018 reports filed on Form CMS-2540-10 in publication years 2011-2025 that file every line it is computed from (100%).

Beds, days and discharges, fiscal year 2023
FigureAs filedWhere it comes from
Total facility beds, all components90CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components29,392CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components1,015CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days35.56CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days44.71CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days28.96CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1436502, read from the public cost report file SNF10FY2023.zip.

Fiscal year 2022, ended 31 December 2022

Cost report for 1 April 2022 to 31 December 2022 — a reporting period of 274 days, not a full year, on form CMS-2540-10, settled, processed by CMS on 23 October 2024.

Revenue and expenses, fiscal year 2022
FigureAs filedWhere it comes from
Total patient revenue$20,201,316CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts$8,897,274CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue$11,304,042CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses$10,633,083CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients$670,959CMS-2540-10 worksheet G300000 line 500 column 100
Total other income$706CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income$671,665CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $671,665 (CMS-2540-10 worksheet G300000 line 3100 column 100). As filed, net income for the period equals net income from service to patients plus total other income, less total other expenses (Worksheet G-3 lines 26 less 27 through 30) on 204,018 of the 204,018 reports filed on Form CMS-2540-10 in publication years 2011-2025 that file every line it is computed from (100%).

Beds, days and discharges, fiscal year 2022
FigureAs filedWhere it comes from
Total facility beds, all components90CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components20,737CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components558CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days35.3CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days62.09CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days37.16CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1397788, read from the public cost report file SNF10FY2022.zip.

Fiscal year 2021, ended 31 December 2021

Cost report for 1 January 2021 to 31 December 2021 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 20 September 2023.

Revenue and expenses, fiscal year 2021
FigureAs filedWhere it comes from
Total patient revenue$12,178,220CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts$2,911,068CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue$9,267,152CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses$11,038,379CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients−$1,771,227CMS-2540-10 worksheet G300000 line 500 column 100
Total other income$515,030CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income−$1,256,197CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,256,197 (CMS-2540-10 worksheet G300000 line 3100 column 100). As filed, net income for the period equals net income from service to patients plus total other income, less total other expenses (Worksheet G-3 lines 26 less 27 through 30) on 204,018 of the 204,018 reports filed on Form CMS-2540-10 in publication years 2011-2025 that file every line it is computed from (100%).

Beds, days and discharges, fiscal year 2021
FigureAs filedWhere it comes from
Total facility beds, all components90CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components16,860CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components674CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days28.6CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days22.8CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days25.01CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1365037, read from the public cost report file SNF10FY2021.zip.

Fiscal year 2020, ended 31 December 2020

Cost report for 18 March 2020 to 31 December 2020 — a reporting period of 288 days, not a full year, on form CMS-2540-10, settled, processed by CMS on 16 September 2021.

Revenue and expenses, fiscal year 2020
FigureAs filedWhere it comes from
Total patient revenue$4,283,701CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts$605,514CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue$3,678,187CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses$7,118,875CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients−$3,440,688CMS-2540-10 worksheet G300000 line 500 column 100
Total other income$3,408,053CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income−$32,635CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$32,635 (CMS-2540-10 worksheet G300000 line 3100 column 100). As filed, net income for the period equals net income from service to patients plus total other income, less total other expenses (Worksheet G-3 lines 26 less 27 through 30) on 204,018 of the 204,018 reports filed on Form CMS-2540-10 in publication years 2011-2025 that file every line it is computed from (100%).

Beds, days and discharges, fiscal year 2020
FigureAs filedWhere it comes from
Total facility beds, all components90CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components6,720CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components314CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days23.42CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days16.67CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days21.4CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1299993, read from the public cost report file SNF10FY2020.zip.

Nurse staffing

Nurse staffing hours from the Payroll-Based Journal, quarter by quarter, are on this facility’s staffing page, each quarter with the file it came from.

The staffing record →

Ownership, as filed with CMS

Care Compare

As filed in the CMS file dated 1 August 2026 (Care Compare ownership).

Owner or managerRoleTypeOwnership percentageAssociation
DE LUNA OPERATING HOLDINGS LLC5% OR GREATER DIRECT OWNERSHIP INTERESTOrganization100%since 04/01/2022
DAWN OGC PANHANDLE PARTNERS LLC5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
DN OGC PANHANDLE VENTURA JV LLC5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
J & R OGC PANHANDLE FAMILY INVESTMENTS LLC5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
J & R OGC PANHANDLE FAMILY TRUST5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
L FRIEDMAN 2018 FAMILY TRUST5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
L FRIEDMAN FAMILY HOLDINGS LLC5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
M FRIEDMAN 2018 FAMILY TRUST5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
VENTURA P2 OPCO HOLDCO LC5% OR GREATER INDIRECT OWNERSHIP INTERESTOrganizationNO PERCENTAGE PROVIDEDsince 04/01/2022
BERUBE, SCOTTADP OF THE SNFIndividualNOT APPLICABLEsince 04/01/2022
BENGIO, JACOBCORPORATE OFFICERIndividualNOT APPLICABLEsince 04/01/2022
BENGIO, JACOBOPERATIONAL/MANAGERIAL CONTROLIndividualNOT APPLICABLEsince 04/01/2022

Medicare enrollment

As filed in the CMS file dated 1 August 2026 (Medicare enrollment ownership), under the enrollment of DE LUNA OPERATING INVESTMENTS, LLC (enrollment ID O20220630000684).

OwnerIndividual or organizationRoleOwnership percentageAssociation dateDescribed in the filing as
DE LUNA OPERATING HOLDINGS LLCOrganization5% OR GREATER DIRECT OWNERSHIP INTEREST1004/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: Yes
DANIEL SCHAFFERIndividual5% OR GREATER INDIRECT OWNERSHIP INTEREST134/1/2022
Private equity company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Real estate investment trust: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Holding company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
DAWN OGC PANHANDLE PARTNERS LLCOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST504/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: Yes
DN OGC PANHANDLE VENTURA JV LLCOrganization5% OR GREATER INDIRECT OWNERSHIP INTERESTCMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.4/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
J & R OGC PANHANDLE FAMILY INVESTMENTS LLCOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST24.754/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
J & R OGC PANHANDLE FAMILY TRUSTOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST23.534/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
L FRIEDMAN 2018 FAMILY TRUSTOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST12.254/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
L FRIEDMAN FAMILY HOLDINGS LLCOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST24.754/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
M FRIEDMAN 2018 FAMILY TRUSTOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST12.254/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
PHILIPSON FAMILY LIMITED LIABILITY COMPANY, LLCOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST354/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: No
VENTURA P2 OPCO HOLDCO LCOrganization5% OR GREATER INDIRECT OWNERSHIP INTEREST504/1/2022
Private equity company: No
Real estate investment trust: No
Holding company: Yes
SCOTT BERUBEIndividualADP OF THE SNFCMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.4/1/2022
Private equity company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Real estate investment trust: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Holding company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
JACOB BENGIOIndividualCORPORATE OFFICER1004/1/2022
Private equity company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Real estate investment trust: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Holding company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
JACOB BENGIOIndividualOPERATIONAL/MANAGERIAL CONTROLCMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.4/1/2022
Private equity company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Real estate investment trust: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.
Holding company: CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; this field has not been filed under the current cycle.

Changes in ownership

Recent changes on this record

Inspections

Inspection cycleHealth inspectionFire safety inspectionHealth deficienciesFire safety deficiencies
11 May 20251 May 202511
228 March 202428 March 202400
320 January 202320 January 202303

From the Care Compare inspection summary file NH_SurveySummary_Aug2026.csv, processed on 1 August 2026.

Deficiencies cited

1 deficiency on file, newest inspection first
Inspection dateInspection typeTagCategoryWhat was citedScope and severityComplaintCorrectedCorrection date
1 May 2025HealthF 0761Pharmacy Service DeficienciesEnsure drugs and biologicals used in the facility are labeled in accordance with currently accepted professional principles; and all drugs and biologicals must be stored in locked compartments, separately locked, compartments for controlled drugs.BNoDeficient, Provider has date of correction16 May 2025

From the Care Compare health citations file NH_HealthCitations_Aug2026.csv, processed on 1 August 2026.

Penalties

Not yet extracted for this facility.

Care Compare provider information

FieldAs filed
Provider TypeMedicare and Medicaid
Ownership TypeFor profit - Limited Liability company
Legal Business NameDE LUNA OPERATING INVESTMENTS, LLC
Date First Approved to Provide Medicare and Medicaid Services2020-03-18
Provider Resides in HospitalN
Continuing Care Retirement CommunityN
UrbanY
County/ParishEscambia
Telephone Number9417803581
Provider Changed Ownership in Last 12 MonthsN
With a Resident and Family CouncilResident
Automatic Sprinkler Systems in All Required AreasYes
Number of Certified Beds90
Average Number of Residents per Day83.7
Overall Rating5
Health Inspection Rating5
QM Rating3
Short-Stay QM Rating3
Processing Date2026-08-01

From the Care Compare Provider Information file NH_ProviderInfo_Aug2026.csv, processed on 1 August 2026.

Get an email when this record changes

One email a day naming what moved on DE LUNA HEALTH AND REHABILITATION CENTER: the field, the value before, the value after, and the date of the file that first showed it.

The facility alert follows this one record: a cost report filed or a figure on one changed, an inspection, a deficiency or a penalty recorded, an owner added or removed. The certification number arrives filled in.

On 1 July 2026: SCOTT BERUBE no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. That is one line of the alert.

What the alerts are, and what a day of them looks like, is on the alerts page.

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The citable document for DE LUNA HEALTH AND REHABILITATION CENTER

This page shows the record as it stands today. The report is the citable document: the same figures with the cell each came from, and beyond this page — five facilities of a similar size in Florida at the same fiscal year, listed by name; every change on the record rather than the recent ones below; the inspection and staffing history in blocks of their own; and a citation block naming every CMS file it was read from.

Read the citable document for this facility →

Every figure on this page is printed as it appears in the CMS file named beside it. A figure that does not match its file? Tell us on the corrections page, quoting certification number 106136.