Skilled nursing facility · CMS certification number 315293

WHITING GARDENS REHABILITATION AND NURSING CENTER

WHITING, New Jersey · Medicare and Medicaid

Certified beds, as filed in Care Compare: 200

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 16 June 2026.

Revenue and expenses, fiscal year 2024
Figure	As filed	Where it comes from
Total patient revenue	$23,115,683	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$2,282,635	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$20,833,048	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$19,716,813	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$1,116,235	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$169,020	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$1,285,255	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $1,285,255 (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	200	CMS-2540-10 worksheet S300001 line 800 column 100
Bed days available, all components	73,200	CMS-2540-10 worksheet S300001 line 800 column 200
Medicare (Title XVIII) patient days	7,967	CMS-2540-10 worksheet S300001 line 800 column 400
Medicaid (Title XIX) patient days	40,615	CMS-2540-10 worksheet S300001 line 800 column 500
Other-payer patient days	9,900	CMS-2540-10 worksheet S300001 line 800 column 600
Total patient days, all components	58,482	CMS-2540-10 worksheet S300001 line 800 column 700
Medicare discharges	157	CMS-2540-10 worksheet S300001 line 800 column 900
Medicaid discharges	86	CMS-2540-10 worksheet S300001 line 800 column 1000
Other-payer discharges	293	CMS-2540-10 worksheet S300001 line 800 column 1100
Total discharges, all components	536	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	50.75	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	472.27	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	109.11	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1450404, read from the public cost report file SNF10FY2024.zip.

Fiscal year 2023, ended 31 December 2023

Cost report for 18 October 2023 to 31 December 2023 — a reporting period of 74 days, not a full year, on form CMS-2540-10, settled, processed by CMS on 5 December 2025.

Revenue and expenses, fiscal year 2023
Figure	As filed	Where it comes from
Total patient revenue	$5,379,843	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$568,404	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$4,811,439	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$5,072,622	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$261,183	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	−$15,490	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$276,673	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$276,673 (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	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	13,835	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	197	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	42.9	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	432.83	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	70.23	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1443765, read from the public cost report file SNF10FY2024.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 16 October 2024.

Revenue and expenses, fiscal year 2022
Figure	As filed	Where it comes from
Total patient revenue	$13,335,481	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$917,213	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,418,268	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,225,771	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$807,503	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$13,152	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$794,351	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$794,351 (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	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	38,356	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	411	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	32.97	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	286.04	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	93.32	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1396529, 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 11 May 2023.

Revenue and expenses, fiscal year 2021
Figure	As filed	Where it comes from
Total patient revenue	$12,833,706	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$875,981	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$11,957,725	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,437,410	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,479,685	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$228,140	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$1,251,545	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,251,545 (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	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	37,048	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	409	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	28.39	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	4,157.83	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	90.58	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1347112, read from the public cost report file SNF10FY2021.zip.

Fiscal year 2020, ended 31 December 2020

Cost report for 1 May 2020 to 31 December 2020 — a reporting period of 244 days, not a full year, on form CMS-2540-10, settled, processed by CMS on 24 January 2023.

Revenue and expenses, fiscal year 2020
Figure	As filed	Where it comes from
Total patient revenue	$12,853,673	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$937,868	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$11,915,805	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,097,559	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,181,754	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,378,616	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$196,862	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $196,862 (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	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	24,432	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	207	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	45.49	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	325.51	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	118.03	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1340825, read from the public cost report file SNF10FY2020.zip.

Fiscal year 2019, ended 31 December 2019

Cost report for 1 January 2019 to 31 December 2019 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 16 September 2021.

Revenue and expenses, fiscal year 2019
Figure	As filed	Where it comes from
Total patient revenue	$18,902,490	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$5,799,583	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,102,907	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,760,713	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$657,806	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$417,173	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$240,633	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$240,633 (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 2019
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	40,566	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	495	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	23.38	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	269.17	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	81.95	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1300362, read from the public cost report file SNF10FY2019.zip.

Fiscal year 2018, ended 31 December 2018

Cost report for 1 January 2018 to 31 December 2018 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 6 August 2020.

Revenue and expenses, fiscal year 2018
Figure	As filed	Where it comes from
Total patient revenue	$19,849,750	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$6,775,355	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,074,395	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,794,497	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$720,102	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$378,520	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$341,582	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$341,582 (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 2018
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	43,106	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	490	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	36.08	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	257.93	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	87.97	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1262434, read from the public cost report file SNF10FY2018.zip.

Fiscal year 2017, ended 31 December 2017

Cost report for 1 January 2017 to 31 December 2017 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 16 October 2019.

Revenue and expenses, fiscal year 2017
Figure	As filed	Where it comes from
Total patient revenue	$19,117,206	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$6,117,177	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,000,029	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$13,695,429	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$695,400	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$9,811	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$685,589	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,027,375 (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 2017
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	42,359	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	555	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	29.97	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	262.95	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	76.32	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1244337, read from the public cost report file SNF10FY2017.zip.

Fiscal year 2016, ended 31 December 2016

Cost report for 1 December 2015 to 31 December 2016 — a reporting period of 396 days, on form CMS-2540-10, settled, processed by CMS on 2 May 2018.

Revenue and expenses, fiscal year 2016
Figure	As filed	Where it comes from
Total patient revenue	$19,611,306	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$5,818,530	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,792,776	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$14,423,889	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$631,113	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$450,317	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$180,796	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$180,796 (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 2016
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	45,631	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	523	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	29.6	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	328.61	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	87.25	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1188587, read from the public cost report file SNF10FY2016.zip.

Fiscal year 2015, ended 30 November 2015

Cost report for 1 January 2015 to 30 November 2015 — a reporting period of 333 days, on form CMS-2540-10, settled, processed by CMS on 6 November 2017.

Revenue and expenses, fiscal year 2015
Figure	As filed	Where it comes from
Total patient revenue	$15,724,724	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$4,871,963	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$10,852,761	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$12,093,937	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,241,176	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$21,135	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$1,220,041	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,244,231 (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 2015
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	36,533	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	298	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	29.21	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	1,267.05	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	122.59	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1177958, read from the public cost report file SNF10FY2015.zip.

Fiscal year 2014, ended 31 December 2014

Cost report for 1 January 2014 to 31 December 2014 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 30 September 2016.

Revenue and expenses, fiscal year 2014
Figure	As filed	Where it comes from
Total patient revenue	$18,625,616	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$5,619,485	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,006,131	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$14,463,863	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,457,732	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$12,274	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$1,445,458	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,468,488 (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 2014
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	42,395	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	430	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	28.06	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	561.37	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	98.59	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1143721, read from the public cost report file SNF10FY2014.zip.

Fiscal year 2013, ended 31 December 2013

Cost report for 1 January 2013 to 31 December 2013 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 15 September 2014.

Revenue and expenses, fiscal year 2013
Figure	As filed	Where it comes from
Total patient revenue	$19,109,509	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$6,065,986	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,043,523	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$20,651,675	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$7,608,152	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$23,791	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$7,584,361	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$7,584,361 (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 2013
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	46,019	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	444	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	29.91	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	492.77	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	103.65	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1078063, read from the public cost report file SNF10FY2013.zip.

Fiscal year 2012, ended 31 December 2012

Cost report for 1 January 2012 to 31 December 2012 — a reporting period of 365 days, on form CMS-2540-10, settled, processed by CMS on 18 April 2014.

Revenue and expenses, fiscal year 2012
Figure	As filed	Where it comes from
Total patient revenue	$19,688,491	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$6,011,999	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$13,676,492	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$18,117,546	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$4,441,054	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$23,485	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$4,417,569	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$4,417,569 (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 2012
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	48,692	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	512	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	31.08	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	354.51	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	95.1	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1058487, read from the public cost report file SNF10FY2012.zip.

Fiscal year 2011, ended 31 December 2011

Cost report for 1 January 2011 to 31 December 2011 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on 28 June 2013.

Revenue and expenses, fiscal year 2011
Figure	As filed	Where it comes from
Total patient revenue	$20,209,333	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$5,162,511	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$15,046,822	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$19,272,885	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$4,226,063	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$20,627	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$4,205,436	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$4,205,436 (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 2011
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	52,582	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	483	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	29.57	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	1,283.26	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	108.87	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1040271, read from the public cost report file SNF10FY2011.zip.

Fiscal year 2010, ended 31 December 2010

Cost report for 1 January 2010 to 31 December 2010 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 20 June 2012.

Revenue and expenses, fiscal year 2010
Figure	As filed	Where it comes from
Net patient revenue	$15,139,116	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$15,579,966	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$440,850	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$25,789	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: −$415,061 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2010
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	53,686	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	550	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	29.1	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	670.87	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	97.61	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 430742, read from the public cost report file SNFFY2010.zip.

Fiscal year 2009, ended 31 December 2009

Cost report for 1 January 2009 to 31 December 2009 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 21 December 2010.

Revenue and expenses, fiscal year 2009
Figure	As filed	Where it comes from
Net patient revenue	$16,235,047	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$18,124,043	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$1,888,996	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$27,900	CMS-2540-96 worksheet G300000 line 2600 column 100
Total other expenses	$3,145	CMS-2540-96 worksheet G300000 line 3100 column 100

Net income, stated at moderate confidence: −$1,864,241 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2009
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	57,376	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	621	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	25.85	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	434.49	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	92.39	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 391619, read from the public cost report file SNFFY2009.zip.

Fiscal year 2008, ended 31 December 2008

Cost report for 1 January 2008 to 31 December 2008 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on 15 March 2010.

Revenue and expenses, fiscal year 2008
Figure	As filed	Where it comes from
Net patient revenue	$16,524,373	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$16,686,408	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$162,035	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$13,135	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: −$148,900 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2008
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	61,612	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	516	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	25.47	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	3,130.54	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	119.4	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 365905, read from the public cost report file SNFFY2008.zip.

Fiscal year 2007, ended 31 December 2007

Cost report for 1 January 2007 to 31 December 2007 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 28 May 2009.

Revenue and expenses, fiscal year 2007
Figure	As filed	Where it comes from
Net patient revenue	$17,674,484	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$16,901,120	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$773,364	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$48,871	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: $822,235 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2007
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	67,132	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	822	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	22.42	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	522.27	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	81.67	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 340581, read from the public cost report file SNFFY2007.zip.

Fiscal year 2006, ended 31 December 2006

Cost report for 15 June 2006 to 31 December 2006 — a reporting period of 199 days, not a full year, on form CMS-2540-96, settled, processed by CMS on 21 September 2007.

Revenue and expenses, fiscal year 2006
Figure	As filed	Where it comes from
Net patient revenue	$8,468,675	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$8,829,271	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$360,596	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$11,034	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: −$349,562 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2006
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	32,861	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	349	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	32.87	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	375.25	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	94.16	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 294109, read from the public cost report file SNFFY2006.zip.

Fiscal year 2005, ended 31 July 2005

Cost report for 1 August 2004 to 31 July 2005 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 27 December 2006.

Revenue and expenses, fiscal year 2005
Figure	As filed	Where it comes from
Net patient revenue	$14,271,080	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$13,997,847	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$273,233	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$13,062	CMS-2540-96 worksheet G300000 line 2600 column 100
Total other expenses	$3,697	CMS-2540-96 worksheet G300000 line 3100 column 100

Net income, stated at moderate confidence: $282,598 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2005
Figure	As filed	Where it comes from
Total facility beds, all components	200	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	62,113	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	941	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	17.26	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	396.39	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	66.01	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 269684, read from the public cost report file SNFFY2004.zip.

Fiscal year 2004, ended 31 July 2004

Cost report for 1 August 2003 to 31 July 2004 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on 15 March 2005.

Revenue and expenses, fiscal year 2004
Figure	As filed	Where it comes from
Net patient revenue	$13,480,314	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$13,530,836	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$50,522	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$23,073	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: −$27,449 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2004
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	62,024	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	892	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	17.1	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	388.54	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	69.53	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 210960, read from the public cost report file SNFFY2003.zip.

Fiscal year 2003, ended 31 July 2003

Cost report for 1 August 2002 to 31 July 2003 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 9 June 2005.

Revenue and expenses, fiscal year 2003
Figure	As filed	Where it comes from
Net patient revenue	$12,308,169	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$12,661,307	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$353,138	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$12,307	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: −$340,831 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2003
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	63,081	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	890	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	18.12	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	221.17	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	70.88	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 221069, read from the public cost report file SNFFY2002.zip.

Fiscal year 2002, ended 31 July 2002

Cost report for 1 August 2001 to 31 July 2002 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 29 September 2004.

Revenue and expenses, fiscal year 2002
Figure	As filed	Where it comes from
Net patient revenue	$13,200,578	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$13,232,659	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$32,081	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$14,951	CMS-2540-96 worksheet G300000 line 2600 column 100
Total other expenses	$11	CMS-2540-96 worksheet G300000 line 3100 column 100

Net income, stated at moderate confidence: −$17,141 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2002
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	60,611	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	708	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	19.03	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	425.78	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	85.61	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 196245, read from the public cost report file SNFFY2001.zip.

Fiscal year 2001, ended 31 July 2001

Cost report for 1 August 2000 to 31 July 2001 — a reporting period of 364 days, on form CMS-2540-96, as submitted, processed by CMS on 3 June 2003.

Revenue and expenses, fiscal year 2001
Figure	As filed	Where it comes from
Net patient revenue	$11,833,387	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$12,053,638	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$220,251	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$24,815	CMS-2540-96 worksheet G300000 line 2600 column 100
Total other expenses	−$4	CMS-2540-96 worksheet G300000 line 3100 column 100

Net income, stated at moderate confidence: −$195,432 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2001
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	61,990	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	374	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	39.49	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	464.97	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	165.75	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 147136, read from the public cost report file SNFFY2000.zip.

Fiscal year 2000, ended 31 July 2000

Cost report for 1 August 1999 to 31 July 2000 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on 26 December 2001.

Revenue and expenses, fiscal year 2000
Figure	As filed	Where it comes from
Net patient revenue	$11,732,002	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$10,808,669	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$923,333	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$24,271	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: $947,604 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 2000
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	65,900	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	374	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	27.22	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	524.99	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	176.2	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 92208, read from the public cost report file SNFFY1999.zip.

Fiscal year 1999, ended 31 July 1999

Cost report for 1 August 1998 to 31 July 1999 — a reporting period of 364 days, on form CMS-2540-96, as submitted, processed by CMS on 28 February 2002.

Revenue and expenses, fiscal year 1999
Figure	As filed	Where it comes from
Net patient revenue	$11,687,964	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$12,355,992	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$668,028	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$25,692	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: −$642,336 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 1999
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	64,040	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	477	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	24.8	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	495.42	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	134.26	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 92207, read from the public cost report file SNFFY1998.zip.

Fiscal year 1998, ended 31 July 1998

Cost report for 1 August 1997 to 31 July 1998 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 1 November 2000.

Revenue and expenses, fiscal year 1998
Figure	As filed	Where it comes from
Net patient revenue	$11,834,523	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$11,845,442	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$10,919	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$43,639	CMS-2540-96 worksheet G300000 line 2600 column 100
Total other expenses	−$3	CMS-2540-96 worksheet G300000 line 3100 column 100

Net income, stated at moderate confidence: $32,723 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 1998
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	65,190	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	254	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	71.3	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	620.01	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	256.65	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 92205, read from the public cost report file SNFFY1997.zip.

Fiscal year 1997, ended 31 July 1997

Cost report for 1 August 1996 to 31 July 1997 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on 9 June 1999.

Revenue and expenses, fiscal year 1997
Figure	As filed	Where it comes from
Net patient revenue	$10,874,508	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$13,607,297	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$2,732,789	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$4,107,285	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income, stated at moderate confidence: $1,374,496 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 1997
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	65,748	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	442	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	34.07	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	338.74	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	148.75	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 92203, read from the public cost report file SNFFY1996.zip.

Fiscal year 1996, ended 31 July 1996

Cost report for 1 August 1995 to 31 July 1996 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on 11 September 1998.

Revenue and expenses, fiscal year 1996
Figure	As filed	Where it comes from
Net patient revenue	$11,003,322	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$11,027,537	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$24,215	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$486,900	CMS-2540-96 worksheet G300000 line 2600 column 100
Total other expenses	−$5	CMS-2540-96 worksheet G300000 line 3100 column 100

Net income, stated at moderate confidence: $462,690 (CMS-2540-96 worksheet G300000 line 3200 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 5 plus 26 less 31) on 192,460 of the 192,462 reports filed on Form CMS-2540-96 in publication years 1995-2012 that file every line it is computed from (99.99%); on 2 of them the filed figure and that arithmetic differ, by a median of $46,907, and those figures are not shown. A further 2,252 reports file net income without filing net income from service to patients (Worksheet G-3 line 5), so the arithmetic cannot be applied to them and their figure is shown as filed.

Beds, days and discharges, fiscal year 1996
Figure	As filed	Where it comes from
Total facility beds, all components	190	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	65,134	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	393	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	35	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	343.15	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	165.74	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 92202, read from the public cost report file SNFFY1995.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
ABRAMCZYK, JACOB	5% OR GREATER DIRECT OWNERSHIP INTEREST	Individual	52%	since 10/18/2023
ABRAMCZYK, JOSEPH	5% OR GREATER DIRECT OWNERSHIP INTEREST	Individual	14%	since 10/18/2023
ABRAMCZYK, NAFTOLI	5% OR GREATER DIRECT OWNERSHIP INTEREST	Individual	17%	since 10/18/2023
SHAPIRO, BRADLEY	5% OR GREATER DIRECT OWNERSHIP INTEREST	Individual	17%	since 10/18/2023
NEWPOINT REAL ESTATE CAPITAL LLC	5% OR GREATER MORTGAGE INTEREST	Organization	NOT APPLICABLE	since 12/18/2024
ABRAMCZYK, JOSEPH	ADP OF THE SNF	Individual	NOT APPLICABLE	since 03/10/2023
ABRAMCZYK, NAFTOLI	ADP OF THE SNF	Individual	NOT APPLICABLE	since 10/18/2023
SHAPIRO, BRADLEY	ADP OF THE SNF	Individual	NOT APPLICABLE	since 03/10/2023
SHAPIRO, SIMA	ADP OF THE SNF	Individual	NOT APPLICABLE	since 03/10/2023
TTYY LLC	ADP OF THE SNF	Organization	NOT APPLICABLE	since 03/10/2023
WHITING GARDENS REHABILITATION AND NURSING CENTER LLC	ADP OF THE SNF	Organization	NOT APPLICABLE	since 03/10/2023
ABRAMCZYK, NAFTOLI	OPERATIONAL/MANAGERIAL CONTROL	Individual	NOT APPLICABLE	since 10/18/2023

Medicare enrollment

As filed in the CMS file dated 1 August 2026 (Medicare enrollment ownership), under the enrollment of WHITING GARDENS REHABILITATION AND NURSING CENTER LLC (enrollment ID O20240219002028).

Owner	Individual or organization	Role	Ownership percentage	Association date	Described in the filing as
BRADLEY SHAPIRO	Individual	5% OR GREATER DIRECT OWNERSHIP INTEREST	17	10/18/2023	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.
JACOB ABRAMCZYK	Individual	5% OR GREATER DIRECT OWNERSHIP INTEREST	52	10/18/2023	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.
JOSEPH ABRAMCZYK	Individual	5% OR GREATER DIRECT OWNERSHIP INTEREST	14	10/18/2023	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.
NAFTOLI ABRAMCZYK	Individual	5% OR GREATER DIRECT OWNERSHIP INTEREST	17	10/18/2023	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.
NEWPOINT REAL ESTATE CAPITAL LLC	Organization	5% OR GREATER MORTGAGE INTEREST	75	12/18/2024	Private equity company: No Real estate investment trust: No Holding company: No
BRADLEY SHAPIRO	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.	3/10/2023	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.
JOSEPH ABRAMCZYK	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.	3/10/2023	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.
NAFTOLI ABRAMCZYK	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.	10/18/2023	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.
SIMA SHAPIRO	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.	3/10/2023	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.
TTYY 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.	3/10/2023	Private equity company: No Real estate investment trust: No Holding company: No
WHITING GARDENS REHABILITATION AND NURSING CENTER 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.	3/10/2023	Private equity company: No Real estate investment trust: No Holding company: No
NAFTOLI ABRAMCZYK	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.	10/18/2023	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.

Changes in ownership

1 July 2025: SHALOM STEIN no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: SHALOM STEIN no longer appears as CORPORATE DIRECTOR in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: SHALOM STEIN no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: BENNY SCHLAFF no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: EEF CAPITAL LLC no longer appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: PEACE CAPITAL LLC no longer appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NACHUM SCHLAFF no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: TTYY LLC appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: SIMA SHAPIRO appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NAFTOLI ABRAMCZYK appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NAFTOLI ABRAMCZYK appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NAFTOLI ABRAMCZYK appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: JOSEPH ABRAMCZYK appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: JOSEPH ABRAMCZYK appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: JACOB ABRAMCZYK appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: WHITING GARDENS REHABILITATION AND NURSING CENTER LLC appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NEWPOINT REAL ESTATE CAPITAL LLC appears as 5% OR GREATER MORTGAGE INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: BRADLEY SHAPIRO appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: BRADLEY SHAPIRO appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv

Recent changes on this record

16 June 2026: A cost report was filed for fiscal year 2024, on form CMS-2540-10. SNF10FY2024.zip
5 December 2025: A cost report was filed for fiscal year 2023, on form CMS-2540-10. SNF10FY2024.zip
26 November 2025: A cost report was filed for fiscal year 2023, on form CMS-2540-10. SNF10FY2023.zip
1 July 2025: SHALOM STEIN no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: SHALOM STEIN no longer appears as CORPORATE DIRECTOR in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: SHALOM STEIN no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: BENNY SCHLAFF no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: EEF CAPITAL LLC no longer appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: PEACE CAPITAL LLC no longer appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NACHUM SCHLAFF no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: TTYY LLC appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: SIMA SHAPIRO appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NAFTOLI ABRAMCZYK appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NAFTOLI ABRAMCZYK appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NAFTOLI ABRAMCZYK appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: JOSEPH ABRAMCZYK appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: JOSEPH ABRAMCZYK appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: JACOB ABRAMCZYK appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: WHITING GARDENS REHABILITATION AND NURSING CENTER LLC appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: NEWPOINT REAL ESTATE CAPITAL LLC appears as 5% OR GREATER MORTGAGE INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: BRADLEY SHAPIRO appears as ADP OF THE SNF in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: BRADLEY SHAPIRO appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
1 July 2025: enrollment_id changed from O20200618001623 to O20240219002028. Skilled_Nursing_Facility_Enrollments_:_2025-07-01.csv
16 October 2024: A cost report was filed for fiscal year 2022, on form CMS-2540-10. SNF10FY2022.zip
11 May 2023: A cost report was filed for fiscal year 2021, on form CMS-2540-10. SNF10FY2021.zip
24 January 2023: A cost report was filed for fiscal year 2020, on form CMS-2540-10. SNF10FY2020.zip
16 September 2021: A cost report was filed for fiscal year 2019, on form CMS-2540-10. SNF10FY2019.zip
23 October 2020: A cost report was filed for fiscal year 2020, on form CMS-2540-10. SNF10FY2020.zip
6 August 2020: A cost report was filed for fiscal year 2018, on form CMS-2540-10. SNF10FY2018.zip
16 October 2019: A cost report was filed for fiscal year 2017, on form CMS-2540-10. SNF10FY2017.zip
2 May 2018: A cost report was filed for fiscal year 2016, on form CMS-2540-10. SNF10FY2016.zip
6 November 2017: A cost report was filed for fiscal year 2015, on form CMS-2540-10. SNF10FY2015.zip
30 September 2016: A cost report was filed for fiscal year 2014, on form CMS-2540-10. SNF10FY2014.zip
15 September 2014: A cost report was filed for fiscal year 2013, on form CMS-2540-10. SNF10FY2013.zip
18 April 2014: A cost report was filed for fiscal year 2012, on form CMS-2540-10. SNF10FY2012.zip
28 June 2013: A cost report was filed for fiscal year 2011, on form CMS-2540-10. SNF10FY2011.zip
20 June 2012: A cost report was filed for fiscal year 2010, on form CMS-2540-96. SNFFY2010.zip
21 December 2010: A cost report was filed for fiscal year 2009, on form CMS-2540-96. SNFFY2009.zip
15 March 2010: A cost report was filed for fiscal year 2008, on form CMS-2540-96. SNFFY2008.zip
28 May 2009: A cost report was filed for fiscal year 2007, on form CMS-2540-96. SNFFY2007.zip

Inspections

Inspection cycle	Health inspection	Fire safety inspection	Health deficiencies	Fire safety deficiencies
1	23 January 2025	23 January 2025	16	16
2	9 March 2023	9 March 2023	23	0
3	19 March 2021	19 March 2021	1	0

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

Deficiencies cited

40 deficiencies on file, newest inspection first

Inspection date	Inspection type	Tag	Category	What was cited	Scope and severity	Complaint	Corrected	Correction date
10 February 2026	Health	F 0755	Pharmacy Service Deficiencies	Provide pharmaceutical services to meet the needs of each resident and employ or obtain the services of a licensed pharmacist.	D	Yes	Deficient, Provider has date of correction	4 March 2026
5 February 2026	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.	J	Yes	Deficient, Provider has date of correction	25 February 2026
5 February 2026	Health	F 0835	Administration Deficiencies	Administer the facility in a manner that enables it to use its resources effectively and efficiently.	F	Yes	Deficient, Provider has date of correction	25 February 2026
5 February 2026	Health	F 0836	Administration Deficiencies	Ensure the facility is licensed under applicable State and local law and operates and provides services in compliance with all applicable Federal, State, and local laws, regulations, and codes, and with accepted professional standards.	F	Yes	Deficient, Provider has date of correction	25 February 2026
6 November 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.	G	Yes	Deficient, Provider has date of correction	19 December 2025
2 April 2025	Health	F 0600	Freedom from Abuse, Neglect, and Exploitation Deficiencies	Protect each resident from all types of abuse such as physical, mental, sexual abuse, physical punishment, and neglect by anybody.	J	Yes	Deficient, Provider has date of correction	2 May 2025
2 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.	J	Yes	Deficient, Provider has date of correction	2 May 2025
23 January 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.	D	No	Deficient, Provider has date of correction	14 February 2025
23 January 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	14 February 2025
23 January 2025	Health	F 0658	Resident Assessment and Care Planning Deficiencies	Ensure services provided by the nursing facility meet professional standards of quality.	D	No	Deficient, Provider has date of correction	14 February 2025
23 January 2025	Health	F 0688	Quality of Life and Care Deficiencies	Provide appropriate care for a resident to maintain and/or improve range of motion (ROM), limited ROM and/or mobility, unless a decline is for a medical reason.	D	No	Deficient, Provider has date of correction	14 February 2025
23 January 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.	E	No	Deficient, Provider has date of correction	14 February 2025
23 January 2025	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	14 February 2025
23 January 2025	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	14 February 2025
23 January 2025	Health	F 0698	Quality of Life and Care Deficiencies	Provide safe, appropriate dialysis care/services for a resident who requires such services.	D	No	Deficient, Provider has date of correction	14 February 2025
23 January 2025	Health	F 0712	Nursing and Physician Services Deficiencies	Ensure that the resident and his/her doctor meet face-to-face at all required visits.	E	No	Deficient, Provider has date of correction	14 February 2025
23 January 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.	E	No	Deficient, Provider has date of correction	14 February 2025
23 January 2025	Health	F 0849	Administration Deficiencies	Arrange for the provision of hospice services or assist the resident in transferring to a facility that will arrange for the provision of hospice services.	D	No	Deficient, Provider has date of correction	14 February 2025
11 October 2024	Health	F 0600	Freedom from Abuse, Neglect, and Exploitation Deficiencies	Protect each resident from all types of abuse such as physical, mental, sexual abuse, physical punishment, and neglect by anybody.	J	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	Health	F 0603	Freedom from Abuse, Neglect, and Exploitation Deficiencies	Protect each resident from separation (from other residents, his/her room, or confinement to his/her room).	G	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 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.	E	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	Health	F 0610	Freedom from Abuse, Neglect, and Exploitation Deficiencies	Respond appropriately to all alleged violations.	H	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	Health	F 0684	Quality of Life and Care Deficiencies	Provide appropriate treatment and care according to orders, resident’s preferences and goals.	G	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	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.	G	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	Health	F 0727	Nursing and Physician Services Deficiencies	Have a registered nurse on duty 8 hours a day; and select a registered nurse to be the director of nurses on a full time basis.	D	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	Health	F 0730	Nursing and Physician Services Deficiencies	Observe each nurse aide's job performance and give regular training.	F	Yes	Deficient, Provider has date of correction	14 November 2024
11 October 2024	Health	F 0835	Administration Deficiencies	Administer the facility in a manner that enables it to use its resources effectively and efficiently.	H	Yes	Deficient, Provider has date of correction	14 November 2024
25 September 2024	Health	F 0580	Resident Rights Deficiencies	Immediately tell the resident, the resident's doctor, and a family member of situations (injury/decline/room, etc.) that affect the resident.	D	Yes	Deficient, Provider has date of correction	14 October 2024
25 September 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.	D	Yes	Deficient, Provider has date of correction	14 October 2024
9 March 2023	Health	F 0578	Resident Rights Deficiencies	Honor the resident's right to request, refuse, and/or discontinue treatment, to participate in or refuse to participate in experimental research, and to formulate an advance directive.	D	No	Deficient, Provider has date of correction	10 April 2023
9 March 2023	Health	F 0580	Resident Rights Deficiencies	Immediately tell the resident, the resident's doctor, and a family member of situations (injury/decline/room, etc.) that affect the resident.	D	No	Deficient, Provider has date of correction	10 April 2023
9 March 2023	Health	F 0641	Resident Assessment and Care Planning Deficiencies	Ensure each resident receives an accurate assessment.	D	No	Deficient, Provider has date of correction	10 April 2023
9 March 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	10 April 2023
9 March 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.	D	No	Deficient, Provider has date of correction	10 April 2023
9 March 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	10 April 2023
9 March 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.	F	No	Deficient, Provider has date of correction	10 April 2023
9 March 2023	Health	F 0867	Administration Deficiencies	Set up an ongoing quality assessment and assurance group to review quality deficiencies and develop corrective plans of action.	F	No	Deficient, Provider has date of correction	10 April 2023
9 March 2023	Health	F 0880	Infection Control Deficiencies	Provide and implement an infection prevention and control program.	D	No	Deficient, Provider has date of correction	4 April 2023
9 March 2023	Health	F 0883	Infection Control Deficiencies	Develop and implement policies and procedures for flu and pneumonia vaccinations.	F	No	Deficient, Provider has date of correction	10 April 2023
19 March 2021	Health	F 0880	Infection Control Deficiencies	Provide and implement an infection prevention and control program.	D	No	Deficient, Provider has date of correction	30 May 2021

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

Penalties

Penalty date	Type	Fine amount	Fine ID
9 July 2026	Fine	$70,637	142272
5 February 2026	Fine	$16,575	137361
6 November 2025	Fine	$61,770	136768
2 April 2025	Fine	$91,176	134758
11 October 2024	Fine	$66,043	18030

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	WHITING GARDENS REHABILITATION AND NURSING CENTER LLC
Date First Approved to Provide Medicare and Medicaid Services	1990-03-30
Provider Resides in Hospital	N
Continuing Care Retirement Community	N
Urban	Y
County/Parish	Ocean
Telephone Number	7328494400
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	200
Average Number of Residents per Day	151.4
Overall Rating	1
Health Inspection Rating	1
QM Rating	1
Long-Stay QM Rating	1
Short-Stay QM Rating	2
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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