Skilled nursing facility · CMS certification number 335328
Palm Gardens Center for Nursing and Rehabilitation
Brooklyn, New York · Medicare and Medicaid · 240 certified beds in Care Compare
Palm Gardens Center for Nursing and Rehabilitation: 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 March 4, 2026.
- Net patient revenue rose from $51.0M in fiscal year 2023 to $53.7M in fiscal year 2024.
- Its result from service to patients: $208K (2022), −$2.9M (2023), −$4.0M (2024).
- Its cost reports on file run from fiscal year 1996 to fiscal year 2024.
- Since its cost report for fiscal year 2024 was filed on March 4, 2026, no other change appears in the CMS files.
- Its net patient revenue of $53.7M ranks 48th of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
- 4 of the 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.
Palm Gardens Center for Nursing and Rehabilitation: 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 1448275 | 2023 · report 1405989 | 2022 · report 1370303 | 2021 · report 1346438 | 2020 · report 1312525 | 2019 · report 1282629 | 2018 · report 1245662 | 2017 · report 1213435 | 2016 · report 1183502 | 2015 · report 1153889 | 2014 · report 1120485 | 2013 · report 1088478 | 2012 · report 1057163 | 2011 · report 1016004 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Processed by CMS | March 4, 2026 | March 28, 2025 | December 12, 2023 | April 27, 2023 | March 18, 2022 | April 20, 2021 | November 14, 2019 | October 30, 2018 | February 8, 2018 | March 7, 2017 | March 15, 2016 | April 16, 2015 | March 20, 2014 | October 26, 2012 |
| Total patient revenue | $58,686,179 | $55,789,349 | $53,312,889 | $48,408,807 | $46,490,108 | $49,297,324 | $49,402,461 | $46,067,918 | $49,575,644 | $43,830,478 | $46,282,378 | $44,829,481 | $45,068,404 | $45,418,478 |
| Contractual allowances and discounts | $4,977,800 | $4,822,918 | $3,896,602 | $3,846,336 | $3,913,610 | $5,216,743 | $4,720,303 | $4,261,682 | $4,380,589 | $5,377,902 | $8,191,444 | $6,351,717 | $6,008,274 | $6,594,073 |
| Net patient revenue | $53,708,379 | $50,966,431 | $49,416,287 | $44,562,471 | $42,576,498 | $44,080,581 | $44,682,158 | $41,806,236 | $45,195,055 | $38,452,576 | $38,090,934 | $38,477,764 | $39,060,130 | $38,824,405 |
| Total operating expenses | $57,716,496 | $53,878,549 | $49,208,142 | $44,588,073 | $45,445,643 | $44,020,616 | $42,444,616 | $40,437,388 | $38,840,353 | $37,536,338 | $35,907,848 | $37,430,322 | $38,215,000 | $37,657,603 |
| Net income from service to patients | −$4,008,117 | −$2,912,118 | $208,145 | −$25,602 | −$2,869,145 | $59,965 | $2,237,542 | $1,368,848 | $6,354,702 | $916,238 | $2,183,086 | $1,047,442 | $845,130 | $1,166,802 |
| Total other income | $1,613,405 | −$409,164 | −$240,935 | $8,630,507 | $2,255,387 | $106,835 | $101,655 | $103,739 | $410,101 | $39,727 | $43,585 | $46,659 | $29,202 | $106,003 |
| Net income after other income | −$2,394,712 | −$3,321,282 | −$32,790 | $8,604,905 | −$613,758 | $166,800 | $2,339,197 | $1,472,587 | $6,764,803 | $955,965 | $2,226,671 | $1,094,101 | $874,332 | $1,272,805 |
| Net income | −$2,394,712 | −$3,321,282 | −$32,790 | $8,604,905 | −$613,758 | −$545,668 | $2,339,197 | $995,657 | $6,704,495 | $198,044 | $1,481,988 | $817,772 | $874,332 | $1,272,805 |
| Total facility beds, all components | 370 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 |
| Bed days available, all components | 135,420 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicare (Title XVIII) patient days | 20,765 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicaid (Title XIX) patient days | 47,777 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other-payer patient days | 15,629 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Total patient days, all components | 84,171 | 82,963 | 84,166 | 81,653 | 77,507 | 85,257 | 86,681 | 82,869 | 82,529 | 81,025 | 81,096 | 83,851 | 84,508 | 84,960 |
| Medicare discharges | 548 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicaid discharges | 346 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other-payer discharges | 266 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Total discharges, all components | 1,160 | 1,239 | 1,191 | 1,058 | 1,052 | 1,160 | 1,168 | 1,108 | 1,116 | 1,093 | 1,035 | 934 | 1,067 | 866 |
| Average length of stay, Medicare, in days | 37.89 | 37.16 | 40.15 | 43.72 | 42.15 | 35.44 | 31.43 | 32 | 31.59 | 33.01 | 34.08 | 37.34 | 31.74 | 43.06 |
| Average length of stay, Medicaid, in days | 138.08 | 116.12 | 118.93 | 145.85 | 137.91 | 157.08 | 161.1 | 160.65 | 161.63 | 146.82 | 180.18 | 192.79 | 187.7 | 212.51 |
| Average length of stay, all patients, in days | 72.56 | 66.96 | 70.67 | 77.18 | 73.68 | 73.5 | 74.21 | 74.79 | 73.95 | 74.13 | 78.35 | 89.78 | 79.2 | 98.11 |
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 | 2010 · report 428624 | 2009 · report 407861 | 2008 · report 368891 | 2007 · report 332741 | 2006 · report 303410 | 2005 · report 284735 | 2004 · report 239212 | 2003 · report 197288 | 2002 · report 160583 | 2001 · report 155956 | 2000 · report 37004 | 1999 · report 37003 | 1998 · report 78028 | 1997 · report 78025 | 1996 · report 78023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period began | January 1, 2010 | January 1, 2009 | January 1, 2008 | January 1, 2007 | January 1, 2006 | July 3, 2005 | January 1, 2004 | January 1, 2003 | January 1, 2002 | January 1, 2001 | January 1, 2000 | January 1, 1999 | January 1, 1998 | January 1, 1997 | January 1, 1996 |
| Period ended | December 31, 2010 | December 31, 2009 | December 31, 2008 | December 31, 2007 | December 31, 2006 | December 31, 2005 | December 31, 2004 | December 31, 2003 | December 31, 2002 | December 31, 2001 | December 31, 2000 | December 31, 1999 | December 31, 1998 | December 31, 1997 | December 31, 1996 |
| Days, where not a full year | — | — | — | — | — | 181 | — | — | — | — | — | — | — | — | — |
| Report status | settled | settled | settled | settled | settled | settled with audit | settled | settled | settled | settled | settled | settled | settled | reopened | reopened |
| Processed by CMS | May 4, 2012 | June 24, 2011 | May 5, 2010 | January 27, 2009 | March 3, 2008 | June 18, 2007 | December 14, 2005 | October 15, 2004 | September 24, 2003 | August 4, 2003 | January 9, 2002 | July 24, 2001 | October 11, 2000 | December 12, 2000 | February 1, 1999 |
| Net patient revenue | $37,892,302 | $35,204,767 | $35,898,129 | $33,085,208 | $31,401,681 | $14,628,068 | $28,143,149 | $28,765,118 | $26,861,493 | $25,396,624 | $23,235,406 | $20,192,921 | $18,599,282 | $17,812,422 | $16,691,548 |
| Total operating expenses | $35,935,045 | $34,837,452 | $36,003,145 | $31,215,563 | $33,201,337 | $15,957,219 | $30,991,720 | $30,387,867 | $29,384,186 | $26,336,967 | $23,667,915 | $19,804,760 | $18,259,397 | $17,266,054 | $15,869,452 |
| Net income from service to patients | $1,957,257 | $367,315 | −$105,016 | $1,869,645 | −$1,799,656 | −$1,329,151 | −$2,848,571 | −$1,622,749 | −$2,522,693 | −$940,343 | −$432,509 | $388,161 | $339,885 | $546,368 | $822,096 |
| Total other income | $125,731 | $199,618 | $158,774 | $267,880 | $399,622 | $2,487,328 | $270,599 | $466,099 | $21,686 | $20,766 | $18,715 | $33,157 | $61,148 | $49,672 | $15,695 |
| Total other expenses | $24,775 | — | — | — | $13,571 | — | — | — | — | — | — | — | — | — | — |
| Net income | $2,058,213 | $566,933 | $53,758 | $2,137,525 | −$1,413,605 | $1,158,177 | −$2,577,972 | −$1,156,650 | −$2,501,007 | −$919,577 | −$413,794 | $421,318 | $401,033 | $596,040 | $837,791 |
| Total facility beds, all components | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 | 240 |
| Total patient days, all components | 84,411 | 84,394 | 85,444 | 85,254 | 83,166 | 40,128 | 78,113 | 80,387 | 78,288 | 80,735 | 82,715 | 83,414 | 87,070 | 84,359 | 83,570 |
| Total discharges, all components | 938 | 920 | 789 | 1,087 | 1,072 | 279 | 692 | 1,138 | 471 | 563 | 358 | 210 | 255 | 255 | 338 |
| Average length of stay, Medicare, in days | 31.24 | 29.28 | 29.16 | 31.67 | 31.49 | 65.65 | 29.07 | 35.35 | 82.96 | 65.01 | 232.23 | 500.81 | 52.64 | 59.54 | 52.34 |
| Average length of stay, Medicaid, in days | 229.95 | 308.08 | 402.06 | 187.97 | 187.02 | 301.86 | 293.35 | 164.12 | 275.85 | 235.12 | 568.18 | 476.28 | 936.79 | 765.94 | 811.14 |
| Average length of stay, all patients, in days | 89.99 | 91.73 | 108.29 | 78.43 | 77.58 | 143.83 | 112.88 | 70.64 | 166.22 | 143.4 | 231.05 | 397.21 | 341.45 | 330.82 | 247.25 |
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.
Palm Gardens Center for Nursing and Rehabilitation: nurse staffing hours by quarter →
Who owns Palm Gardens Center for Nursing and Rehabilitation, as filed with CMS
Care Compare
- 5% OR GREATER DIRECT OWNERSHIP INTEREST: LEFKOWITZ, SHIMON (individual), 100%%, since 12/06/2007
- OPERATIONAL/MANAGERIAL CONTROL: LEFKOWITZ, SHIMON (individual), NOT APPLICABLE, since 12/06/2007
Medicare enrollment
As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of PALM GARDENS CARE CENTER LLC (enrollment ID O20080325000301).
- 5% OR GREATER DIRECT OWNERSHIP INTEREST: SHIMON LEFKOWITZ (individual), 100.00%, since 12/06/2007
- OPERATIONAL/MANAGERIAL CONTROL: SHIMON LEFKOWITZ (individual), 100.00%, since 12/06/2007
Private equity company, real estate investment trust and holding company: “Paused by CMS” for every owner listed here. Paused by CMS: Form CMS-855A, December 11, 2025.
Inspections of Palm Gardens Center for Nursing and Rehabilitation
- Cycle 1: health December 3, 2025 (7 deficiencies), fire safety December 3, 2025 (5)
- Cycle 2: health August 31, 2023 (6 deficiencies), fire safety August 31, 2023 (4)
- Cycle 3: health June 18, 2021 (1 deficiencies), fire safety June 18, 2021 (3)
Deficiencies cited at Palm Gardens Center for Nursing and Rehabilitation
16 deficiencies on file, by tag, newest citation first
every one from a health inspection; every one marked “Deficient, Provider has date of correction”; 2 cited from a complaint, marked below. Letter after a date: scope and severity grade.
- F 0550, resident rights: December 3, 2025 (D, corrected January 29, 2026).
- F 0577, resident rights: December 3, 2025 (C, corrected January 29, 2026).
- F 0695, quality of life and care: December 3, 2025 (D, corrected January 29, 2026).
- F 0725, nursing and physician services: December 3, 2025 (E, corrected January 29, 2026).
- F 0732, nursing and physician services: December 3, 2025 (C, corrected January 29, 2026).
- F 0756, pharmacy service: December 3, 2025 (D, corrected January 29, 2026); August 31, 2023 (D, corrected October 23, 2023).
- F 0812, nutrition and dietary: December 3, 2025 (E, corrected January 29, 2026).
- F 0570, resident rights: August 31, 2023 (F, corrected October 23, 2023).
- F 0641, resident assessment and care planning: August 31, 2023 (D, corrected October 23, 2023).
- F 0688, quality of life and care: August 31, 2023 (D, corrected October 23, 2023).
- F 0755, pharmacy service: August 31, 2023 (D, corrected October 23, 2023).
- F 0758, pharmacy service: August 31, 2023 (D, corrected October 23, 2023).
- F 0609, freedom from abuse, neglect, and exploitation: August 30, 2023 (E, from a complaint, corrected October 8, 2023).
- F 0836, administration: August 30, 2023 (E, from a complaint, corrected October 8, 2023).
- F 0761, pharmacy service: June 18, 2021 (D, corrected August 12, 2021).
Palm Gardens Center for Nursing and Rehabilitation in Care Compare
- Ownership Type: For profit - Limited Liability company
- Legal Business Name: PALM GARDENS CARE CENTER LLC
- Date First Approved to Provide Medicare and Medicaid Services: 1971-06-01
- Provider Resides in Hospital: N
- Continuing Care Retirement Community: N
- Urban: Y
- County/Parish: Kings
- Telephone Number: 7186333300
- Chain Name: SHIMON LEFKOWITZ
- Chain ID: 795
- 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: 230.8
- Overall Rating: 2
- Health Inspection Rating: 3
- QM Rating: 1
- Long-Stay QM Rating: 2
- Short-Stay QM Rating: 1
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 Palm Gardens Center for Nursing and Rehabilitation: no penalty in Care Compare; no change in ownership since September 20, 2022.
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Report a figure on Palm Gardens Center for Nursing and Rehabilitation’s record that differs from its CMS file, quoting 335328.