Skilled nursing facility · CMS certification number 335817

Garden Care Center

Franklin Square, New York · Medicare and Medicaid · 150 certified beds in Care Compare

Download Garden Care Center’s record (CSV, each figure with its worksheet, line and column)

Garden Care Center: 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 July 20, 2026.
Net patient revenue fell from $24.3M in fiscal year 2023 to $24.1M in fiscal year 2024.
Its result from service to patients: −$412K (2022), $4.3M (2023), $1.6M (2024).
Its cost reports on file run from fiscal year 1999 to fiscal year 2024.
Since its cost report for fiscal year 2024 was filed on July 20, 2026, no other change appears in the CMS files.
Its net patient revenue of $24.1M ranks 243rd of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
1 of the 5 nursing facilities in New York closest in size to it, whose latest cost report on file is fiscal year 2024, also reports a gain on service to patients.

Garden Care Center: Medicare cost reports

Form CMS-2540-10: each report covers January 1 to December 31 of its year; every report is settled.

Cost reports on form CMS-2540-10, fiscal years 2011 to 2024
Form CMS-2540-10	2024 · report 1450982	2023 · report 1390352	2022 · report 1372522	2021 · report 1342228	2020 · report 1311582	2019 · report 1281436	2018 · report 1248465	2017 · report 1213437	2016 · report 1183438	2015 · report 1155591	2014 · report 1122698	2013 · report 1083451	2012 · report 1059770	2011 · report 1012609
Processed by CMS	July 20, 2026	July 25, 2024	January 24, 2024	February 10, 2023	March 8, 2022	March 19, 2021	December 20, 2019	October 30, 2018	February 6, 2018	April 18, 2017	April 26, 2016	December 23, 2014	May 13, 2014	September 27, 2012
Total patient revenue	$25,446,221	$26,079,064	$19,890,347	$18,136,955	$20,467,783	$23,368,364	$31,598,932	$21,980,634	$19,676,948	$20,063,378	$18,410,720	$18,360,427	$18,435,320	$17,697,008
Contractual allowances and discounts	$1,320,054	$1,758,905	$1,295,730	$944,757	$1,480,102	$1,076,058	$11,218,443	$3,014,471	$1,912,799	$4,004,756	$3,023,482	$3,796,677	$2,691,252	$5,242,271
Net patient revenue	$24,126,167	$24,320,159	$18,594,617	$17,192,198	$18,987,681	$22,292,306	$20,380,489	$18,966,163	$17,764,149	$16,058,622	$15,387,238	$14,563,750	$15,744,068	$12,454,737
Total operating expenses	$22,514,786	$20,061,629	$19,006,764	$18,985,759	$17,020,869	$19,568,534	$18,606,905	$16,358,427	$15,441,166	$15,373,642	$13,049,845	$14,421,606	$14,198,394	$15,414,395
Net income from service to patients	$1,611,381	$4,258,530	−$412,147	−$1,793,561	$1,966,812	$2,723,772	$1,773,584	$2,607,736	$2,322,983	$684,980	$2,337,393	$142,144	$1,545,674	−$2,959,658
Total other income	$3,114	$2,462	$1,690,294	$2,904,625	$1,143,170	$714	$6,731	$9,749	$1,283	$15,253	$25,773	$17,504	$14,043	$9,897
Net income after other income	$1,614,495	$4,260,992	$1,278,147	$1,111,064	$3,109,982	$2,724,486	$1,780,315	$2,617,485	$2,324,266	$700,233	$2,363,166	$159,648	$1,559,717	−$2,949,761
Net income	$1,614,495	$4,260,992	$1,278,147	$1,111,064	$3,080,431	$2,724,486	$1,780,315	$2,617,485	$2,324,266	$700,233	$2,363,166	$159,648	$1,559,717	−$2,949,761
Total facility beds, all components	150	150	150	150	150	150	150	150	150	150	150	150	150	150
Bed days available, all components	54,900	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicare (Title XVIII) patient days	8,070	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicaid (Title XIX) patient days	32,564	—	—	—	—	—	—	—	—	—	—	—	—	—
Other-payer patient days	8,100	—	—	—	—	—	—	—	—	—	—	—	—	—
Total patient days, all components	48,734	48,155	37,672	35,919	38,432	50,440	51,329	51,441	51,441	51,235	50,495	49,591	48,663	51,739
Medicare discharges	155	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicaid discharges	63	—	—	—	—	—	—	—	—	—	—	—	—	—
Other-payer discharges	79	—	—	—	—	—	—	—	—	—	—	—	—	—
Total discharges, all components	297	309	260	189	229	252	227	237	311	332	337	450	471	363
Average length of stay, Medicare, in days	52.06	75.91	78.34	71.85	89.05	73.72	77.82	77.46	58.87	49.02	40.91	37.31	34.75	28.27
Average length of stay, Medicaid, in days	516.89	377.06	278.25	551.68	353.76	395.33	425.02	499.9	457.65	471.26	375.65	272.85	301.18	498.12
Average length of stay, all patients, in days	164.09	155.84	144.89	190.05	167.83	200.16	226.12	217.05	165.41	154.32	149.84	110.2	103.32	142.53

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: every report is settled.

Cost reports on form CMS-2540-96, fiscal years 1999 to 2010
Form CMS-2540-96	2010 · report 426867	2009 · report 397548	2008 · report 370297	2007 · report 339690	2006 · report 301205	2005 · report 266263	2004 · report 231408	2003 · report 196181	2002 · report 202858	2001 · report 161353	2000 · report 113835	1999 · report 39522
Period began	January 1, 2010	January 1, 2009	January 1, 2008	January 1, 2007	January 1, 2006	January 1, 2005	January 1, 2004	January 1, 2003	January 1, 2002	January 1, 2001	January 1, 2000	August 12, 1999
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
Days, where not a full year	—	—	—	—	—	—	—	—	—	—	—	141
Processed by CMS	March 29, 2012	April 20, 2011	May 21, 2010	May 20, 2009	January 25, 2008	November 13, 2006	August 22, 2005	September 29, 2004	December 17, 2004	October 28, 2003	February 11, 2003	September 24, 2001
Net patient revenue	$16,980,503	$16,968,846	$16,788,865	$16,240,428	$15,751,323	$15,342,684	$15,173,238	$13,091,747	$15,799,246	$11,084,075	$10,563,386	$1,990,729
Total operating expenses	$16,442,112	$16,325,627	$15,973,753	$15,511,467	$14,225,332	$15,143,652	$14,341,063	$12,146,532	$11,433,468	$10,788,720	$10,579,962	$1,956,347
Net income from service to patients	$538,391	$643,219	$815,112	$728,961	$1,525,991	$199,032	$832,175	$945,215	$4,365,778	$295,355	−$16,576	$34,382
Total other income	$19,809	$18,688	$14,912	$22,340	$17,030	$60	$30,871	—	$3,521	$42	$24,224	—
Total other expenses	$320,925	—	—	—	—	—	—	—	—	—	—	—
Net income	$237,275	$661,907	$830,024	$751,301	$1,543,021	$199,092	$863,046	$945,215	$4,369,299	$295,397	$7,648	$34,382
Total facility beds, all components	150	150	150	150	150	150	150	150	150	150	150	150
Total patient days, all components	50,273	47,160	50,763	49,964	49,511	47,593	47,650	48,335	49,793	50,477	48,999	9,022
Total discharges, all components	498	474	483	547	577	388	602	550	414	248	340	90
Average length of stay, Medicare, in days	23.37	26.38	33.38	25.29	33.94	43.47	30.87	29.55	37.38	45.5	62.31	45.19
Average length of stay, Medicaid, in days	314.87	313.44	360.77	353.39	236.14	609.04	206.37	241.3	309.84	462.83	297.06	347.07
Average length of stay, all patients, in days	100.95	99.49	105.1	91.34	85.81	122.66	79.15	87.88	120.27	203.54	144.11	100.24

Net income, fiscal years 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999. Checked against the form’s own arithmetic: what that check shows.

Garden Care Center: nurse staffing hours by quarter →

Who owns Garden Care Center, as filed with CMS

Care Compare

5% OR GREATER DIRECT OWNERSHIP INTEREST: GOTTLIEB, MIKOLS (individual), 53%%, since 07/27/1999
CORPORATE DIRECTOR: GOTTLIEB, ANNE (individual), NOT APPLICABLE, since 02/07/2005
W-2 MANAGING EMPLOYEE: GOTTLIEB, ANNE (individual), NOT APPLICABLE, since 02/07/2005

Medicare enrollment

As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of GARDEN CARE CENTER INC. (enrollment ID O20050207000228).

5% OR GREATER DIRECT OWNERSHIP INTEREST: BENJAMIN LANDA (individual), 47.25%, since 07/27/1999; MIKOLS GOTTLIEB (individual), 52.75%, since 07/27/1999
CORPORATE DIRECTOR: ANNE GOTTLIEB (individual), 0.00%, since 02/07/2005
W-2 MANAGING EMPLOYEE: ANNE GOTTLIEB (individual), 0.00%, since 02/07/2005

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 Garden Care Center

Cycle 1: health March 4, 2026 (3 deficiencies), fire safety March 4, 2026 (4)
Cycle 2: health August 30, 2024 (6 deficiencies), fire safety August 30, 2024 (3)
Cycle 3: health January 13, 2023 (10 deficiencies), fire safety January 13, 2023 (9)

Deficiencies cited at Garden Care Center

19 deficiencies on file, by tag, newest citation first

every one from a health inspection; 1 cited from a complaint, marked below. Letter after a date: scope and severity grade.

F 0725, nursing and physician services: March 4, 2026 (E, Deficient, Provider has date of correction, corrected April 21, 2026).
F 0761, pharmacy service: March 4, 2026 (D, Deficient, Provider has date of correction, corrected April 21, 2026).
F 0880, infection control: March 4, 2026 (D, Deficient, Provider has date of correction, corrected April 21, 2026); August 30, 2024 (D, Deficient, Provider has date of correction, corrected October 25, 2024).
F 0645, resident assessment and care planning: August 30, 2024 (D, Deficient, Provider has date of correction, corrected October 25, 2024).
F 0684, quality of life and care: August 30, 2024 (D, Deficient, Provider has date of correction, corrected October 25, 2024); January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0686, quality of life and care: August 30, 2024 (E, Deficient, Provider has date of correction, corrected October 25, 2024).
F 0689, quality of life and care: August 30, 2024 (D, Deficient, Provider has date of correction, corrected October 25, 2024); November 1, 2023 (D, from a complaint, Past Non-Compliance, corrected August 25, 2023); January 13, 2023 (G, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0695, quality of life and care: August 30, 2024 (D, Deficient, Provider has date of correction, corrected October 25, 2024).
F 0610, freedom from abuse, neglect, and exploitation: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0656, resident assessment and care planning: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0692, quality of life and care: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0710, nursing and physician services: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0883, infection control: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0886, infection control: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).
F 0921, environmental: January 13, 2023 (D, Deficient, Provider has date of correction, corrected March 14, 2023).

Garden Care Center in Care Compare

Ownership Type: For profit - Partnership
Legal Business Name: GARDEN CARE CENTER INC.
Date First Approved to Provide Medicare and Medicaid Services: 1999-08-12
Provider Resides in Hospital: N
Continuing Care Retirement Community: N
Urban: Y
County/Parish: Nassau
Telephone Number: 5167752100
Chain Name: BENJAMIN LANDA
Chain ID: 646
Provider Changed Ownership in Last 12 Months: N
With a Resident and Family Council: None
Automatic Sprinkler Systems in All Required Areas: Yes
Average Number of Residents per Day: 146.2
Overall Rating: 5
Health Inspection Rating: 4
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 Garden Care Center: no penalty in Care Compare; no change in ownership since September 20, 2022.

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