Velarion Records

Rehabilitation hospital · Miami, Florida · 90 beds · CMS certification number 103036

West Gables Rehabilitation Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 10, 2026. 29 years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$68.8M
$68,786,493 · G-3 line 3
Operating expenses
$53.6M
$53,552,566 · G-3 line 4
Result from patient care
$15.2M
$15,233,927 · G-3 line 5
Margin on patient care
22.1%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $12.8M in its first year on file (1997) to $68.8M in 2025.
  • Its result from patient care: $8.4M (2023), $9.6M (2024), $15.2M (2025).
  • All 5 rehabilitation hospital peers below with a margin on file also report a gain on patient care for fiscal year 2025.
  • SELECT MEDICAL CORPORATION holds 100% of it, on its Medicare enrollment.

Every statement is drawn from figures on this page; nothing is estimated.

29 years of filings

Net patient revenue against operating expenses, each year as filed.

Net patient revenueOperating expenses
1997
reopened
$12.8M
$12.8M
1998
as submitted
$13.0M
$13.0M
1999
settled with audit
$16.1M
$13.1M
2000
as submitted
$11.0M
$12.9M
2001
settled
$14.5M
$14.8M
2002
settled
$18.1M
$15.0M
2003
settled
$16.9M
$16.1M
2004
reopened
$17.6M
$16.3M
2005
reopened
$5.2M
$5.9M
2006
reopened
$14.6M
$15.6M
2007
settled with audit
$15.9M
$16.7M
2008
settled
$19.6M
$19.6M
2009
settled
$18.9M
$19.7M
2010
settled
$17.6M
$19.4M
2011
reopened
$20.5M
$20.5M
2012
settled
$19.9M
$21.1M
2013
reopened
$20.2M
$20.7M
2014
settled
$21.5M
$20.9M
2015
settled
$22.7M
$21.8M
2016
settled
$23.3M
$22.2M
2017
settled with audit
$26.5M
$23.0M
2018
reopened
$30.3M
$25.2M
2019
reopened
$32.8M
$26.2M
2020
reopened
$28.0M
$26.2M
2021
settled
$36.0M
$31.2M
2022
settled
$43.6M
$42.8M
2023
settled with audit
$54.0M
$45.6M
2024
amended
$58.2M
$48.5M
2025
as submitted
$68.8M
$53.6M

Beside its peers

Rehabilitation hospitals in Florida with 50 to 99 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
West Gables Rehabilitation Hospital90$68,786,493$53,552,56622.1%
Encompass Health Rehabilitation Hospital of Treasure Coast, Vero Beach80$39,967,526$32,350,79619.1%
Encompass Health Rehabilitation Hospital of Spring Hill, Brooksville80$39,803,945$32,400,42518.6%
Encompass Health Rehabilitation Hospital, an Affiliate of Martin Healt, Stuart80$56,704,746$35,281,75237.8%
Pam Rehabilitation Hospital of Tavares, Tavares89$49,855,491$49,107,1441.5%
Sea Pines Rehabilitation Hospital, an Affiliate of Encompass Health, Melbourne90$51,009,431$35,083,23031.2%

Patients and payers

Discharges
1,983
S-3 line 14, col 15
Inpatient days
31,880
S-3 line 14, col 8
Beds in use, on an average day
87.6
days ÷ days in year
Occupancy
97.0%
days ÷ bed days
Medicare share of days
55.0%
S-3 cols 6 ÷ 8

Who owns it

  • SELECT MEDICAL CORPORATION100%
  • SELECT SPECIALTY HOSPITALS INC100%
  • SPORTS AND ORTHOPEDIC REHABILITATION SERVICES INC100%
  • VICTORIA HEALTHCARE INC100%

Related organizations on its own cost report: SPORTS & ORTHOPEDIC REHAB SERVICES, healthcare.

Other hospitals with the same owner: Select Specialty Hospital - Birmingham (AL), Select Specialty Hospital - Phoenix (AZ), Select Specialty Hospital - Tucson Northwest (AZ), Select Specialty Hospital-Arizona (AZ), Honorhealth Rehabilitation Hospital (AZ), Banner Rehabilitation Hospital (AZ), Regency Hospital of Springdale (AR), Select Specialty Hospital-San Diego (CA), California Rehabilitation Institute (CA), Select Specialty Hospital - Wilmington (DE), Select Specialty Hospital - Miami (FL).

Type of control on its cost report: proprietary, corporation.

Owners of 5% or more, from CMS’s hospital ownership file (Medicare enrollment, October 1, 2026).

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 103036. Patients and payers: worksheet S-3 Part I of the same filing. Ownership: CMS Hospital All Owners and Hospital Enrollments.

How this page was built: the CMS Medicare cost report, file HOSP10FY2025.ZIP, read June 10, 2026.