Skilled nursing facility · CMS certification number 125067

Islands Skilled Nursing & Rehabilitation

Honolulu, Hawaii · Medicare and Medicaid

Certified beds, as filed in Care Compare: 42

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 29 August 2025.

Revenue and expenses, fiscal year 2024
Figure	As filed	Where it comes from
Total patient revenue	$13,336,589	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$229,910	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,106,679	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$14,993,695	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,887,016	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$16,902	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$1,870,114	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,870,114 (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
Figure	As filed	Where it comes from
Total facility beds, all components	42	CMS-2540-10 worksheet S300001 line 800 column 100
Bed days available, all components	15,330	CMS-2540-10 worksheet S300001 line 800 column 200
Medicare (Title XVIII) patient days	1,594	CMS-2540-10 worksheet S300001 line 800 column 400
Medicaid (Title XIX) patient days	8,634	CMS-2540-10 worksheet S300001 line 800 column 500
Other-payer patient days	2,600	CMS-2540-10 worksheet S300001 line 800 column 600
Total patient days, all components	12,828	CMS-2540-10 worksheet S300001 line 800 column 700
Medicare discharges	34	CMS-2540-10 worksheet S300001 line 800 column 900
Medicaid discharges	42	CMS-2540-10 worksheet S300001 line 800 column 1000
Other-payer discharges	121	CMS-2540-10 worksheet S300001 line 800 column 1100
Total discharges, all components	197	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	46.88	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, all patients, in days	65.12	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1436537, 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 28 August 2024.

Revenue and expenses, fiscal year 2023
Figure	As filed	Where it comes from
Total patient revenue	$13,095,404	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$67,523	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,027,881	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,196,406	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$168,525	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$486,997	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$318,472	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $318,472 (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
Figure	As filed	Where it comes from
Total facility beds, all components	42	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	12,825	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	125	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	39	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, all patients, in days	102.6	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1393299, read from the public cost report file SNF10FY2023.zip.

Fiscal year 2022, ended 31 December 2022

Cost report for 1 January 2022 to 31 December 2022 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 24 August 2023.

Revenue and expenses, fiscal year 2022
Figure	As filed	Where it comes from
Total patient revenue	$11,306,574	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$430,148	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$10,876,426	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,383,373	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$506,947	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$603,855	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$96,908	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $96,908 (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
Figure	As filed	Where it comes from
Total facility beds, all components	42	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	11,513	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	147	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	42.57	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, all patients, in days	78.32	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1363042, 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 26 September 2022.

Revenue and expenses, fiscal year 2021
Figure	As filed	Where it comes from
Total patient revenue	$8,279,764	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$317,309	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$7,962,455	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$9,641,287	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,678,832	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,980,989	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$302,157	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $302,157 (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
Figure	As filed	Where it comes from
Total facility beds, all components	42	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	10,374	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	223	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	31.19	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, all patients, in days	46.52	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1333980, read from the public cost report file SNF10FY2021.zip.

Fiscal year 2020, ended 31 December 2020

Cost report for 30 April 2020 to 31 December 2020 — a reporting period of 245 days, not a full year, on form CMS-2540-10, settled, processed by CMS on 3 December 2021.

Revenue and expenses, fiscal year 2020
Figure	As filed	Where it comes from
Total patient revenue	$4,770,898	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$316,158	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$4,454,740	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$5,939,364	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,484,624	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$109,592	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$1,375,032	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,375,032 (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
Figure	As filed	Where it comes from
Total facility beds, all components	42	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	5,546	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	137	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, all patients, in days	40.48	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1306143, 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 manager	Role	Type	Ownership percentage	Association
ACCORD HOLDINGS, LLC	5% OR GREATER INDIRECT OWNERSHIP INTEREST	Organization	100%	since 12/31/2020
ACCORD HOLDINGS, LLC	ADP OF THE SNF	Organization	NOT APPLICABLE	since 02/19/2025
MANUMALEUNA, EATHYN	ADP OF THE SNF	Individual	NOT APPLICABLE	since 02/19/2025
YAZAWA, KIYOTAKA	ADP OF THE SNF	Individual	NOT APPLICABLE	since 09/01/2019
LACKNER, CHRISTOPHER	CORPORATE OFFICER	Individual	NOT APPLICABLE	since 02/26/2020
SMITH, NICOLE	CORPORATE OFFICER	Individual	NOT APPLICABLE	since 02/26/2020
PACIFIC HEALTHCARE VENTURES LLC	DIRECT OWNERSHIP INTEREST	Organization	NOT APPLICABLE	since 12/31/2020
ACCORD HOLDINGS, LLC	GENERAL PARTNERSHIP INTEREST	Organization	NOT APPLICABLE	since 12/31/2020
ACCORD HOLDINGS, LLC	LIMITED PARTNERSHIP INTEREST	Organization	NOT APPLICABLE	since 12/31/2020
MANUMALEUNA, EATHYN	OPERATIONAL/MANAGERIAL CONTROL	Individual	NOT APPLICABLE	since 07/24/2023
YAZAWA, KIYOTAKA	OPERATIONAL/MANAGERIAL CONTROL	Individual	NOT APPLICABLE	since 09/01/2019

Medicare enrollment

As filed in the CMS file dated 1 August 2026 (Medicare enrollment ownership), under the enrollment of ISLANDS SKILLED NURSING AND REHABILITATION, LLC (enrollment ID O20200408001327).

Owner	Individual or organization	Role	Ownership percentage	Association date	Described in the filing as
PACIFIC HEALTHCARE VENTURES LLC	Organization	5% OR GREATER DIRECT OWNERSHIP INTEREST	0	2/26/2020	Private equity company: No Real estate investment trust: No Holding company: Yes
ACCORD HOLDINGS, LLC	Organization	5% OR GREATER INDIRECT OWNERSHIP INTEREST	100	12/31/2020	Private equity company: No Real estate investment trust: No Holding company: Yes
ACCORD HOLDINGS, LLC	Organization	ADP OF THE SNF	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.	2/19/2025	Private equity company: No Real estate investment trust: No Holding company: Yes
EATHYN MANUMALEUNA	Individual	ADP OF THE SNF	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.	2/19/2025	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.
KIYOTAKA A YAZAWA	Individual	ADP OF THE SNF	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.	9/1/2019	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.
CHRISTOPHER LACKNER	Individual	CORPORATE OFFICER	0	2/26/2020	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.
NICOLE R SMITH	Individual	CORPORATE OFFICER	0	2/26/2020	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.
PACIFIC HEALTHCARE VENTURES LLC	Organization	DIRECT OWNERSHIP INTEREST	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.	12/31/2020	Private equity company: No Real estate investment trust: No Holding company: Yes
ACCORD HOLDINGS, LLC	Organization	GENERAL PARTNERSHIP INTEREST	100	12/31/2020	Private equity company: No Real estate investment trust: No Holding company: Yes
ACCORD HOLDINGS, LLC	Organization	LIMITED PARTNERSHIP INTEREST	100	12/31/2020	Private equity company: No Real estate investment trust: No Holding company: Yes
EATHYN MANUMALEUNA	Individual	OPERATIONAL/MANAGERIAL CONTROL	100	7/24/2023	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.
KIYOTAKA A YAZAWA	Individual	OPERATIONAL/MANAGERIAL CONTROL	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.	9/1/2019	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

1 April 2025: EATHYN MANUMALEUNA no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: CHRIS LACKNER no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: PACIFIC HEALTHCARE VENTURES LLC appears as DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: EATHYN MANUMALEUNA appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: KIYOTAKA A YAZAWA appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: KIYOTAKA A YAZAWA appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: ACCORD HOLDINGS, LLC appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: ACCORD HOLDINGS, LLC appears as LIMITED PARTNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: ACCORD HOLDINGS, LLC appears as GENERAL PARTNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 July 2024: ABERGELDIE 201601, LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: STEVEN D NAWAHINE no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: STEVEN D NAWAHINE no longer appears as OFFICER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: EATHYN MANUMALEUNA appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: EATHYN MANUMALEUNA appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
30 November 2022: MARK BORNELEIT no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
30 November 2022: ACCORD HOLDINGS, LLC appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv

Recent changes on this record

29 August 2025: A cost report was filed for fiscal year 2024, on form CMS-2540-10. SNF10FY2024.zip
1 April 2025: EATHYN MANUMALEUNA no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: CHRIS LACKNER no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: PACIFIC HEALTHCARE VENTURES LLC appears as DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: EATHYN MANUMALEUNA appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: KIYOTAKA A YAZAWA appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: KIYOTAKA A YAZAWA appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: ACCORD HOLDINGS, LLC appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: ACCORD HOLDINGS, LLC appears as LIMITED PARTNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
1 April 2025: ACCORD HOLDINGS, LLC appears as GENERAL PARTNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
28 August 2024: A cost report was filed for fiscal year 2023, on form CMS-2540-10. SNF10FY2023.zip
1 July 2024: ABERGELDIE 201601, LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: STEVEN D NAWAHINE no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: STEVEN D NAWAHINE no longer appears as OFFICER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: EATHYN MANUMALEUNA appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
1 July 2024: EATHYN MANUMALEUNA appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
24 August 2023: A cost report was filed for fiscal year 2022, on form CMS-2540-10. SNF10FY2022.zip
30 November 2022: MARK BORNELEIT no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
30 November 2022: ACCORD HOLDINGS, LLC appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
26 September 2022: A cost report was filed for fiscal year 2021, on form CMS-2540-10. SNF10FY2021.zip
3 December 2021: A cost report was filed for fiscal year 2020, on form CMS-2540-10. SNF10FY2020.zip

Inspections

Inspection cycle	Health inspection	Fire safety inspection	Health deficiencies	Fire safety deficiencies
1	30 April 2025	30 April 2025	14	0
2	16 May 2024	16 May 2024	21	0
3	25 May 2023	25 May 2023	29	1

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

Deficiencies cited

64 deficiencies on file, newest inspection first

Inspection date	Inspection type	Tag	Category	What was cited	Scope and severity	Complaint	Corrected	Correction date
30 April 2025	Health	F 0550	Resident Rights Deficiencies	Honor the resident's right to a dignified existence, self-determination, communication, and to exercise his or her rights.	E	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0584	Resident Rights Deficiencies	Honor the resident's right to a safe, clean, comfortable and homelike environment, including but not limited to receiving treatment and supports for daily living safely.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0641	Resident Assessment and Care Planning Deficiencies	Ensure each resident receives an accurate assessment.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0655	Resident Assessment and Care Planning Deficiencies	Create and put into place a plan for meeting the resident's most immediate needs within 48 hours of being admitted	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0656	Resident Assessment and Care Planning Deficiencies	Develop and implement a complete care plan that meets all the resident's needs, with timetables and actions that can be measured.	E	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0684	Quality of Life and Care Deficiencies	Provide appropriate treatment and care according to orders, resident’s preferences and goals.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0689	Quality of Life and Care Deficiencies	Ensure that a nursing home area is free from accident hazards and provides adequate supervision to prevent accidents.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0756	Pharmacy Service Deficiencies	Ensure a licensed pharmacist perform a monthly drug regimen review, including the medical chart, following irregularity reporting guidelines in developed policies and procedures.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0761	Pharmacy Service Deficiencies	Ensure 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.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0812	Nutrition and Dietary Deficiencies	Procure food from sources approved or considered satisfactory and store, prepare, distribute and serve food in accordance with professional standards.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0842	Resident Assessment and Care Planning Deficiencies	Safeguard resident-identifiable information and/or maintain medical records on each resident that are in accordance with accepted professional standards.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0851	Administration Deficiencies	Electronically submit to CMS complete and accurate direct care staffing information, based on payroll and other verifiable and auditable data.	F	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0880	Infection Control Deficiencies	Provide and implement an infection prevention and control program.	D	No	Deficient, Provider has date of correction	27 June 2025
30 April 2025	Health	F 0921	Environmental Deficiencies	Make sure that the nursing home area is safe, easy to use, clean and comfortable for residents, staff and the public.	F	No	Deficient, Provider has date of correction	27 June 2025
18 July 2024	Health	F 0622	Resident Rights Deficiencies	Not transfer or discharge a resident without an adequate reason; and must provide documentation and convey specific information when a resident is transferred or discharged.	D	Yes	Deficient, Provider has date of correction	5 September 2024
18 July 2024	Health	F 0623	Resident Rights Deficiencies	Provide timely notification to the resident, and if applicable to the resident representative and ombudsman, before transfer or discharge, including appeal rights.	D	Yes	Deficient, Provider has date of correction	5 September 2024
18 July 2024	Health	F 0626	Resident Rights Deficiencies	Permit a resident to return to the nursing home after hospitalization or therapeutic leave that exceeds bed-hold policy.	D	Yes	Deficient, Provider has date of correction	5 September 2024
18 July 2024	Health	F 0657	Resident Assessment and Care Planning Deficiencies	Develop the complete care plan within 7 days of the comprehensive assessment; and prepared, reviewed, and revised by a team of health professionals.	D	Yes	Deficient, Provider has date of correction	5 September 2024
18 July 2024	Health	F 0713	Nursing and Physician Services Deficiencies	Provide or arrange emergency care by a doctor 24 hours a day.	D	Yes	Deficient, Provider has date of correction	5 September 2024
18 July 2024	Health	F 0726	Nursing and Physician Services Deficiencies	Ensure that nurses and nurse aides have the appropriate competencies to care for every resident in a way that maximizes each resident's well being.	G	Yes	Deficient, Provider has date of correction	13 September 2024
16 May 2024	Health	F 0550	Resident Rights Deficiencies	Honor the resident's right to a dignified existence, self-determination, communication, and to exercise his or her rights.	D	No	Deficient, Provider has date of correction	1 July 2024
16 May 2024	Health	F 0551	Resident Rights Deficiencies	Give the resident's representative the ability to exercise the resident's rights.	D	No	Deficient, Provider has date of correction	30 June 2024
16 May 2024	Health	F 0582	Resident Rights Deficiencies	Give residents notice of Medicaid/Medicare coverage and potential liability for services not covered.	D	No	Deficient, Provider has date of correction	30 June 2024
16 May 2024	Health	F 0609	Freedom from Abuse, Neglect, and Exploitation Deficiencies	Timely report suspected abuse, neglect, or theft and report the results of the investigation to proper authorities.	D	Yes	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0610	Freedom from Abuse, Neglect, and Exploitation Deficiencies	Respond appropriately to all alleged violations.	D	Yes	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0623	Resident Rights Deficiencies	Provide timely notification to the resident, and if applicable to the resident representative and ombudsman, before transfer or discharge, including appeal rights.	D	No	Deficient, Provider has date of correction	30 June 2024
16 May 2024	Health	F 0641	Resident Assessment and Care Planning Deficiencies	Ensure each resident receives an accurate assessment.	D	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0655	Resident Assessment and Care Planning Deficiencies	Create and put into place a plan for meeting the resident's most immediate needs within 48 hours of being admitted	D	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0656	Resident Assessment and Care Planning Deficiencies	Develop and implement a complete care plan that meets all the resident's needs, with timetables and actions that can be measured.	E	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0657	Resident Assessment and Care Planning Deficiencies	Develop the complete care plan within 7 days of the comprehensive assessment; and prepared, reviewed, and revised by a team of health professionals.	E	No	Deficient, Provider has date of correction	30 June 2024
16 May 2024	Health	F 0677	Quality of Life and Care Deficiencies	Provide care and assistance to perform activities of daily living for any resident who is unable.	D	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0684	Quality of Life and Care Deficiencies	Provide appropriate treatment and care according to orders, resident’s preferences and goals.	E	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0695	Quality of Life and Care Deficiencies	Provide safe and appropriate respiratory care for a resident when needed.	D	No	Deficient, Provider has date of correction	4 July 2024
16 May 2024	Health	F 0732	Nursing and Physician Services Deficiencies	Post nurse staffing information every day.	F	No	Deficient, Provider has date of correction	8 July 2024
16 May 2024	Health	F 0756	Pharmacy Service Deficiencies	Ensure a licensed pharmacist perform a monthly drug regimen review, including the medical chart, following irregularity reporting guidelines in developed policies and procedures.	E	No	Deficient, Provider has date of correction	25 June 2024
16 May 2024	Health	F 0758	Pharmacy Service Deficiencies	Implement gradual dose reductions(GDR) and non-pharmacological interventions, unless contraindicated, prior to initiating or instead of continuing psychotropic medication; and PRN orders for psychotropic medications are only used when the medication is necessary and PRN use is limited.	E	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0759	Pharmacy Service Deficiencies	Ensure medication error rates are not 5 percent or greater.	E	No	Deficient, Provider has date of correction	2 August 2024
16 May 2024	Health	F 0761	Pharmacy Service Deficiencies	Ensure 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.	D	No	Deficient, Provider has date of correction	12 July 2024
16 May 2024	Health	F 0838	Administration Deficiencies	Conduct and document a facility-wide assessment to determine what resources are necessary to care for residents competently during both day-to-day operations (including nights and weekends) and emergencies.	F	No	Deficient, Provider has date of correction	30 June 2024
16 May 2024	Health	F 0842	Resident Assessment and Care Planning Deficiencies	Safeguard resident-identifiable information and/or maintain medical records on each resident that are in accordance with accepted professional standards.	D	No	Deficient, Provider has date of correction	2 August 2024
16 May 2024	Health	F 0880	Infection Control Deficiencies	Provide and implement an infection prevention and control program.	E	No	Deficient, Provider has date of correction	25 July 2024
6 September 2023	Health	F 0883	Infection Control Deficiencies	Develop and implement policies and procedures for flu and pneumonia vaccinations.	D	No	Deficient, Provider has date of correction	25 September 2023
6 September 2023	Health	F 0887	Infection Control Deficiencies	Educate residents and staff on COVID-19 vaccination, offer the COVID-19 vaccine to eligible residents and staff after education, and properly document each resident and staff member's vaccination status.	D	No	Deficient, Provider has date of correction	25 September 2023
25 May 2023	Health	F 0550	Resident Rights Deficiencies	Honor the resident's right to a dignified existence, self-determination, communication, and to exercise his or her rights.	E	No	Deficient, Provider has date of correction	30 June 2023
25 May 2023	Health	F 0561	Resident Rights Deficiencies	Honor the resident's right to and the facility must promote and facilitate resident self-determination through support of resident choice.	D	No	Deficient, Provider has date of correction	9 June 2023
25 May 2023	Health	F 0577	Resident Rights Deficiencies	Allow residents to easily view the nursing home's survey results and communicate with advocate agencies.	E	No	Deficient, Provider has date of correction	1 July 2023
25 May 2023	Health	F 0584	Resident Rights Deficiencies	Honor the resident's right to a safe, clean, comfortable and homelike environment, including but not limited to receiving treatment and supports for daily living safely.	D	No	Deficient, Provider has date of correction	30 June 2023
25 May 2023	Health	F 0623	Resident Rights Deficiencies	Provide timely notification to the resident, and if applicable to the resident representative and ombudsman, before transfer or discharge, including appeal rights.	E	No	Deficient, Provider has date of correction	30 June 2023
25 May 2023	Health	F 0625	Resident Rights Deficiencies	Notify the resident or the resident’s representative in writing how long the nursing home will hold the resident’s bed in cases of transfer to a hospital or therapeutic leave.	E	No	Deficient, Provider has date of correction	7 July 2023
25 May 2023	Health	F 0656	Resident Assessment and Care Planning Deficiencies	Develop and implement a complete care plan that meets all the resident's needs, with timetables and actions that can be measured.	D	No	Deficient, Provider has date of correction	7 July 2023
25 May 2023	Health	F 0657	Resident Assessment and Care Planning Deficiencies	Develop the complete care plan within 7 days of the comprehensive assessment; and prepared, reviewed, and revised by a team of health professionals.	D	No	Deficient, Provider has date of correction	23 June 2023
25 May 2023	Health	F 0684	Quality of Life and Care Deficiencies	Provide appropriate treatment and care according to orders, resident’s preferences and goals.	E	No	Deficient, Provider has date of correction	30 June 2023
25 May 2023	Health	F 0689	Quality of Life and Care Deficiencies	Ensure that a nursing home area is free from accident hazards and provides adequate supervision to prevent accidents.	D	No	Deficient, Provider has date of correction	22 June 2023
25 May 2023	Health	F 0690	Quality of Life and Care Deficiencies	Provide appropriate care for residents who are continent or incontinent of bowel/bladder, appropriate catheter care, and appropriate care to prevent urinary tract infections.	D	No	Deficient, Provider has date of correction	23 June 2023
25 May 2023	Health	F 0692	Quality of Life and Care Deficiencies	Provide enough food/fluids to maintain a resident's health.	D	No	Deficient, Provider has date of correction	30 June 2023
25 May 2023	Health	F 0693	Quality of Life and Care Deficiencies	Ensure that feeding tubes are not used unless there is a medical reason and the resident agrees; and provide appropriate care for a resident with a feeding tube.	D	No	Deficient, Provider has date of correction	28 June 2023
25 May 2023	Health	F 0725	Nursing and Physician Services Deficiencies	Provide enough nursing staff every day to meet the needs of every resident; and have a licensed nurse in charge on each shift.	E	No	Deficient, Provider has date of correction	29 June 2023
25 May 2023	Health	F 0756	Pharmacy Service Deficiencies	Ensure a licensed pharmacist perform a monthly drug regimen review, including the medical chart, following irregularity reporting guidelines in developed policies and procedures.	E	No	Deficient, Provider has date of correction	30 June 2023
25 May 2023	Health	F 0758	Pharmacy Service Deficiencies	Implement gradual dose reductions(GDR) and non-pharmacological interventions, unless contraindicated, prior to initiating or instead of continuing psychotropic medication; and PRN orders for psychotropic medications are only used when the medication is necessary and PRN use is limited.	D	No	Deficient, Provider has date of correction	5 July 2023
25 May 2023	Health	F 0761	Pharmacy Service Deficiencies	Ensure 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.	E	No	Deficient, Provider has date of correction	5 July 2023
25 May 2023	Health	F 0806	Nutrition and Dietary Deficiencies	Ensure each resident receives and the facility provides food that accommodates resident allergies, intolerances, and preferences, as well as appealing options.	D	No	Deficient, Provider has date of correction	19 June 2023
25 May 2023	Health	F 0812	Nutrition and Dietary Deficiencies	Procure food from sources approved or considered satisfactory and store, prepare, distribute and serve food in accordance with professional standards.	E	No	Deficient, Provider has date of correction	19 June 2023
25 May 2023	Health	F 0842	Resident Assessment and Care Planning Deficiencies	Safeguard resident-identifiable information and/or maintain medical records on each resident that are in accordance with accepted professional standards.	E	No	Deficient, Provider has date of correction	18 June 2023
25 May 2023	Health	F 0880	Infection Control Deficiencies	Provide and implement an infection prevention and control program.	E	No	Deficient, Provider has date of correction	30 June 2023

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

Penalties

Penalty date	Type	Fine amount	Payment denial began	Payment denial, days	Fine ID
16 May 2024	Fine	$89,206			131604

From the Care Compare penalties file NH_Penalties_Aug2026.csv, processed on 1 August 2026.

Care Compare provider information

Field	As filed
Provider Type	Medicare and Medicaid
Ownership Type	For profit - Limited Liability company
Legal Business Name	ISLANDS SKILLED NURSING AND REHABILITATION, LLC
Date First Approved to Provide Medicare and Medicaid Services	2020-04-30
Provider Resides in Hospital	N
Continuing Care Retirement Community	N
Urban	Y
County/Parish	Honolulu
Telephone Number	8087738700
Special Focus Status	SFF Candidate
Provider Changed Ownership in Last 12 Months	N
With a Resident and Family Council	Resident
Automatic Sprinkler Systems in All Required Areas	Yes
Number of Certified Beds	42
Average Number of Residents per Day	36.4
Overall Rating	1
Health Inspection Rating	1
QM Rating	3
Long-Stay QM Rating	3
Processing Date	2026-08-01

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

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On 29 August 2025: A cost report was filed for fiscal year 2024, on form CMS-2540-10. That is one line of the alert.

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The citable document for Islands Skilled Nursing & Rehabilitation

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