Skilled nursing facility · CMS certification number 335310
Forest View Center for Rehabilitation & Nursing
Forest Hills, New York · Medicare and Medicaid · 160 certified beds in Care Compare
Forest View Center for Rehabilitation & Nursing: its citable report, full history — $295 · an email when it changes — $99/month
What stands out
- Its latest cost report on file is for fiscal year 2024, covering January 1, 2024 to December 31, 2024 (365 days), and CMS processed it on August 28, 2025.
- Net patient revenue rose from $22.6M in fiscal year 2023 to $23.2M in fiscal year 2024.
- Its result from service to patients: $779K (2022), −$2.0M (2023), −$2.1M (2024).
- Its cost reports on file run from fiscal year 1996 to fiscal year 2024.
- Its net patient revenue of $23.2M ranks 256th of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
- All 5 nursing facilities in New York closest in size to it, whose latest cost report on file is fiscal year 2024, also report a loss on service to patients.
Forest View Center for Rehabilitation & Nursing: Medicare cost reports
Form CMS-2540-10: each report covers January 1 to December 31 of its year; every report is settled.
| Form CMS-2540-10 | 2024 · report 1434802 | 2023 · report 1387035 | 2022 · report 1353443 | 2021 · report 1331190 | 2020 · report 1300365 | 2019 · report 1273854 | 2018 · report 1237076 | 2017 · report 1212220 | 2016 · report 1173486 | 2015 · report 1154116 | 2014 · report 1108154 | 2013 · report 1087278 | 2012 · report 1057999 | 2011 · report 1010716 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Processed by CMS | August 28, 2025 | June 27, 2024 | June 22, 2023 | September 16, 2022 | September 16, 2021 | November 17, 2020 | July 16, 2019 | September 25, 2018 | August 16, 2017 | March 9, 2017 | August 18, 2015 | March 17, 2015 | April 18, 2014 | September 20, 2012 |
| Total patient revenue | $34,701,642 | $34,191,062 | $32,065,661 | $29,493,176 | $28,835,030 | $33,092,080 | $32,091,112 | $31,292,547 | $32,025,284 | $32,427,917 | $32,561,330 | $33,507,865 | $33,301,738 | $32,940,895 |
| Contractual allowances and discounts | $11,518,006 | $11,625,872 | $9,097,559 | $8,248,553 | $7,190,932 | $6,444,551 | $6,494,366 | $6,554,175 | $7,583,737 | $9,277,924 | $8,772,045 | $8,819,156 | $7,878,388 | $6,661,987 |
| Net patient revenue | $23,183,636 | $22,565,190 | $22,968,102 | $21,244,623 | $21,644,098 | $26,647,529 | $25,596,746 | $24,738,372 | $24,441,547 | $23,149,993 | $23,789,285 | $24,688,709 | $25,423,350 | $26,278,908 |
| Total operating expenses | $25,266,756 | $24,598,612 | $22,188,766 | $19,602,842 | $21,212,413 | $25,079,826 | $24,434,592 | $25,289,058 | $24,508,621 | $25,079,939 | $24,031,553 | $24,693,607 | $24,084,920 | $25,172,779 |
| Net income from service to patients | −$2,083,120 | −$2,033,422 | $779,336 | $1,641,781 | $431,685 | $1,567,703 | $1,162,154 | −$550,686 | −$67,074 | −$1,929,946 | −$242,268 | −$4,898 | $1,338,430 | $1,106,129 |
| Total other income | $522,100 | $3,446,960 | $282,885 | $4,788,800 | $1,436,701 | $454,324 | $163,243 | $157,224 | $90,228 | $150,794 | $255,268 | $633,586 | $78,029 | $56,067 |
| Net income after other income | −$1,561,020 | $1,413,538 | $1,062,221 | $6,430,581 | $1,868,386 | $2,022,027 | $1,325,397 | −$393,462 | $23,154 | −$1,779,152 | $13,000 | $628,688 | $1,416,459 | $1,162,196 |
| Net income | −$1,561,020 | $1,413,538 | $1,062,221 | $5,834,872 | $1,846,495 | $2,022,027 | $1,325,397 | −$393,462 | −$646,577 | −$1,782,529 | $12,695 | $628,688 | $1,416,459 | $424,419 |
| Total facility beds, all components | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 |
| Bed days available, all components | 58,560 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicare (Title XVIII) patient days | 10,835 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicaid (Title XIX) patient days | 30,652 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other-payer patient days | 15,290 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Total patient days, all components | 56,777 | 56,451 | 56,502 | 51,430 | 49,115 | 56,915 | 57,117 | 56,021 | 55,906 | 56,457 | 55,331 | 56,020 | 56,050 | 55,793 |
| Medicare discharges | 218 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicaid discharges | 70 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other-payer discharges | 247 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Total discharges, all components | 535 | 523 | 586 | 554 | 560 | 547 | 573 | 473 | 461 | 515 | 544 | 577 | 395 | 603 |
| Average length of stay, Medicare, in days | 49.7 | 49.47 | 47.08 | 48.26 | 51.16 | 43.57 | 38.52 | 35.88 | 20.73 | 35.89 | 36.26 | 35.65 | 30.92 | 20.72 |
| Average length of stay, Medicaid, in days | 437.89 | 401.33 | 303.03 | 274.05 | 250.78 | 173.88 | 221.27 | 411.67 | 636.69 | 255.69 | 535 | 496.18 | 431.85 | 313.27 |
| Average length of stay, all patients, in days | 106.13 | 107.94 | 96.42 | 92.83 | 87.71 | 104.05 | 99.68 | 118.44 | 121.27 | 109.63 | 101.71 | 97.09 | 141.9 | 92.53 |
Net income, fiscal years 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011. Checked against the form’s own arithmetic: what that check shows.
Form CMS-2540-96: each report covers January 1 to December 31 of its year.
| Form CMS-2540-96 | 2010 · report 415176 | 2009 · report 385280 | 2008 · report 355339 | 2007 · report 331429 | 2006 · report 301950 | 2005 · report 265044 | 2004 · report 238603 | 2003 · report 217931 | 2002 · report 169945 | 2001 · report 128288 | 2000 · report 36924 | 1999 · report 36923 | 1998 · report 77984 | 1997 · report 77982 | 1996 · report 77979 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Report status | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | reopened | settled | reopened |
| Processed by CMS | August 11, 2011 | August 12, 2010 | August 25, 2009 | January 20, 2009 | February 8, 2008 | October 23, 2006 | December 8, 2005 | May 25, 2005 | March 3, 2004 | February 13, 2003 | January 9, 2002 | July 24, 2001 | September 5, 2000 | February 1, 1999 | May 13, 1998 |
| Net patient revenue | $26,183,537 | $26,554,457 | $26,053,752 | $22,031,529 | $24,406,514 | $23,459,623 | $23,656,391 | $20,857,991 | $20,899,455 | $18,916,557 | $17,255,124 | $17,868,115 | $12,084,210 | $10,048,570 | $10,217,844 |
| Total operating expenses | $24,783,998 | $24,796,665 | $25,448,199 | $24,347,805 | $24,214,620 | $23,029,614 | $22,937,870 | $21,001,804 | $20,162,064 | $18,800,320 | $16,953,257 | $17,178,343 | $11,626,063 | $9,692,066 | $10,045,440 |
| Net income from service to patients | $1,399,539 | $1,757,792 | $605,553 | −$2,316,276 | $191,894 | $430,009 | $718,521 | −$143,813 | $737,391 | $116,237 | $301,867 | $689,772 | $458,147 | $356,504 | $172,404 |
| Total other income | $33,951 | $45,584 | $57,768 | $780,242 | $247,881 | $88,446 | $13,609 | $65,055 | $5,911 | $21,554 | $33,559 | $38,539 | $27,387 | $27,132 | $53,113 |
| Total other expenses | $18,006 | — | — | — | — | — | — | — | — | — | — | — | — | $290,606 | — |
| Net income | $1,415,484 | $1,803,376 | $663,321 | −$1,536,034 | $439,775 | $518,455 | $732,130 | −$78,758 | $743,302 | $137,791 | $335,426 | $728,311 | $485,534 | $93,030 | $225,517 |
| Total facility beds, all components | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 | 160 |
| Total patient days, all components | 56,285 | 54,777 | 55,475 | 54,106 | 51,986 | 53,495 | 53,802 | 54,364 | 54,046 | 54,319 | 53,490 | 54,898 | 55,461 | 56,451 | 56,365 |
| Total discharges, all components | 614 | 637 | 660 | 585 | 637 | 620 | 516 | 378 | 306 | 247 | 206 | 338 | 348 | 163 | 297 |
| Average length of stay, Medicare, in days | 19.48 | 33.19 | 37.42 | 38.26 | 29.94 | 30.4 | 35.85 | 37.95 | 40.64 | 39.56 | 37.31 | 41.86 | 43.92 | 62.33 | 66.39 |
| Average length of stay, Medicaid, in days | 289.37 | 357.12 | 438.33 | 498.95 | 454.28 | 380.16 | 420.63 | 493.6 | 421.94 | 477.63 | 569.3 | 458.26 | 255.86 | 908.78 | 258.06 |
| Average length of stay, all patients, in days | 91.67 | 85.99 | 84.05 | 92.49 | 81.61 | 86.28 | 104.27 | 143.82 | 176.62 | 219.91 | 259.66 | 162.42 | 159.37 | 346.33 | 189.78 |
Net income, fiscal years 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998, 1997, 1996. Checked against the form’s own arithmetic: what that check shows.
Forest View Center for Rehabilitation & Nursing: nurse staffing hours by quarter →
Who owns Forest View Center for Rehabilitation & Nursing, as filed with CMS
Care Compare
- 5% OR GREATER DIRECT OWNERSHIP INTEREST: DEUTSCH, JACK (individual), 50%%, since 10/01/2009; ESTATE OF ESTHER FRIEDMAN (organization), 13%%, since 10/25/2023; GOLDBAUM, SAUL (individual), 13%%, since 01/01/2022; LIEBERMAN, GLORIA (individual), 13%%, since 10/01/2009; SOLOMON, ESTHER (individual), 13%%, since 10/01/2009
- ADP OF THE SNF: FELDSTEIN, JACK (individual), NOT APPLICABLE, since 10/22/2021; KHURANA, MUKUL (individual), NOT APPLICABLE, since 02/17/2025
- CORPORATE OFFICER: DEUTSCH, JACK (individual), NOT APPLICABLE, since 10/01/2009; DEUTSCH, MOISHE (individual), NOT APPLICABLE, since 11/26/2014; SOLOMON, ESTHER (individual), NOT APPLICABLE, since 10/01/2009
- OPERATIONAL/MANAGERIAL CONTROL: FELDSTEIN, JACK (individual), NOT APPLICABLE, since 10/22/2021; KHURANA, MUKUL (individual), NOT APPLICABLE, since 12/01/2024
Medicare enrollment
As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of FOREST VIEW NURSING HOME, INC. (enrollment ID O20091015000400).
- 5% OR GREATER DIRECT OWNERSHIP INTEREST: ESTATE OF ESTHER FRIEDMAN (organization), 12.50%, since 10/25/2023; ESTHER SOLOMON (individual), 12.50%, since 10/01/2009; GLORIA LIEBERMAN (individual), 12.50%, since 10/01/2009; JACK DEUTSCH (individual), 50.00%, since 10/01/2009; SAUL GOLDBAUM (individual), 12.50%, since 01/01/2022
- ADP OF THE SNF: JACK FELDSTEIN (individual), since 10/22/2021; MUKUL KHURANA (individual), since 02/17/2025
- CORPORATE OFFICER: ESTHER SOLOMON (individual), 12.50%, since 10/01/2009; JACK DEUTSCH (individual), 50.00%, since 10/01/2009
- OFFICER: MOISHE DEUTSCH (individual), since 11/26/2014
- OPERATIONAL/MANAGERIAL CONTROL: JACK FELDSTEIN (individual), since 10/22/2021; MUKUL KHURANA (individual), since 12/01/2024
Paused by CMS: Form CMS-855A, December 11, 2025.
Private equity company, real estate investment trust and holding company: No: ESTATE OF ESTHER FRIEDMAN.
Private equity company, real estate investment trust and holding company: Paused by CMS: ESTHER SOLOMON; GLORIA LIEBERMAN; JACK DEUTSCH; SAUL GOLDBAUM; JACK FELDSTEIN; MUKUL KHURANA; ESTHER SOLOMON; JACK DEUTSCH; MOISHE DEUTSCH; JACK FELDSTEIN; MUKUL KHURANA.
Changes in ownership
- July 1, 2025, enrollment ownership file; no longer listed: MOISHE DEUTSCH (W-2 MANAGING EMPLOYEE); JACK FELDSTEIN (W-2 MANAGING EMPLOYEE); FLAVIO CRISARI (CONTRACTED MANAGING EMPLOYEE); first listed: JACK FELDSTEIN (ADP OF THE SNF), associated since October 22, 2021; JACK FELDSTEIN (OPERATIONAL/MANAGERIAL CONTROL), associated since October 22, 2021; MUKUL KHURANA (ADP OF THE SNF), associated since February 17, 2025; MUKUL KHURANA (OPERATIONAL/MANAGERIAL CONTROL), associated since December 1, 2024. Skilled_Nursing_Facility_All_Owners_:_2025-07-01.csv
- March 1, 2024, enrollment ownership file; no longer listed: ELIZABETH GOLDBAUM (5% OR GREATER DIRECT OWNERSHIP INTEREST); first listed: SAUL GOLDBAUM (5% OR GREATER DIRECT OWNERSHIP INTEREST), associated since January 1, 2022; JACK FELDSTEIN (W-2 MANAGING EMPLOYEE), associated since October 13, 2021; FLAVIO CRISARI (CONTRACTED MANAGING EMPLOYEE), associated since July 1, 2017; ESTATE OF ESTHER FRIEDMAN (5% OR GREATER DIRECT OWNERSHIP INTEREST), associated since October 25, 2023. Skilled_Nursing_Facility_All_Owners_:_2024-03-01.csv
- January 5, 2024, enrollment ownership file; no longer listed: ESTHER FRIEDMAN (5% OR GREATER DIRECT OWNERSHIP INTEREST). Skilled_Nursing_Facility_All_Owners_:_2024-01-05.csv
Recent changes on this record
- April 16, 2026: An inspection was recorded in inspection cycle 1. NH_SurveySummary_Sep2026_2.csv
Inspections of Forest View Center for Rehabilitation & Nursing
- Cycle 1: health April 16, 2026 (0 deficiencies), fire safety April 16, 2026 (16)
- Cycle 2: health May 6, 2024 (2 deficiencies), fire safety May 6, 2024 (2)
- Cycle 3: health April 21, 2022 (4 deficiencies), fire safety April 21, 2022 (17)
- Cycle 3: health July 12, 2019 (3 deficiencies), fire safety July 12, 2019 (5)
Deficiencies cited at Forest View Center for Rehabilitation & Nursing
9 deficiencies on file, by tag, newest citation first
every one from a health inspection; every one marked “Deficient, Provider has date of correction”; 1 cited from a complaint, marked below. Letter after a date: scope and severity grade.
- F 0609, freedom from abuse, neglect, and exploitation: May 6, 2024 (D, from a complaint, corrected May 31, 2024).
- F 0641, resident assessment and care planning: May 6, 2024 (B, corrected May 31, 2024); April 21, 2022 (D, corrected May 6, 2022).
- F 0610, freedom from abuse, neglect, and exploitation: April 21, 2022 (D, corrected May 11, 2022).
- F 0657, resident assessment and care planning: April 21, 2022 (D, corrected May 11, 2022).
- F 0679, quality of life and care: April 21, 2022 (D, corrected June 3, 2022).
- F 0656, resident assessment and care planning: July 12, 2019 (D, corrected July 31, 2019).
- F 0758, pharmacy service: July 12, 2019 (D, corrected July 31, 2019).
- F 0880, infection control: July 12, 2019 (D, corrected July 31, 2019).
Forest View Center for Rehabilitation & Nursing in Care Compare
- Ownership Type: For profit - Corporation
- Legal Business Name: FOREST VIEW NURSING HOME, INC.
- Date First Approved to Provide Medicare and Medicaid Services: 1971-06-04
- Provider Resides in Hospital: N
- Continuing Care Retirement Community: N
- Urban: Y
- County/Parish: Queens
- Telephone Number: 7187933200
- Provider Changed Ownership in Last 12 Months: N
- With a Resident and Family Council: Resident
- Automatic Sprinkler Systems in All Required Areas: Yes
- Average Number of Residents per Day: 152.6
- Overall Rating: 5
- Health Inspection Rating: 5
- QM Rating: 5
- Long-Stay QM Rating: 5
- Short-Stay QM Rating: 5
Care Compare, October 1, 2026: provider information NH_ProviderInfo_Oct2026.csv · inspections NH_SurveySummary_Oct2026.csv · citations NH_HealthCitations_Oct2026.csv · ownership NH_Ownership_Oct2026.csv.
Nothing on file for Forest View Center for Rehabilitation & Nursing: no penalty in Care Compare.
Other nursing facilities in Forest Hills and New York
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- ROSCOE REGIONAL REHAB & RESIDENTIAL H C F ROSCOE
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Report a figure on Forest View Center for Rehabilitation & Nursing’s record that differs from its CMS file, quoting 335310.