Skilled nursing facility · CMS certification number 105751

SPECIALTY HEALTH AND REHABILITATION CENTER

PENSACOLA, Florida · Medicare and Medicaid

Certified beds, as filed in Care Compare: 120

A CSV file of this facility’s record: its name and location, its Medicare cost-report finances year by year, its ownership, its inspections, deficiencies and penalties, and the Care Compare provider information — each figure with the worksheet, line and column or file it came from.

In Care Compare’s provider information: Penalties: 0 · Fines: 0 · Fines, total amount: $0.00 · Payment denials: 0. Every penalty on file ↓

For this facility: the citable document with full history — $295 · an email when this record changes — $99/month

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 January 1, 2024 to December 31, 2024 — a reporting period of 365 days, on form CMS-2540-10, as submitted, processed by CMS on May 28, 2025.

Revenue and expenses, fiscal year 2024
Figure	As filed	Where it comes from
Total patient revenue	$13,270,637	CMS-2540-10 worksheet G300000 line 100 column 100
Net patient revenue	$13,270,637	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$14,435,923	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,165,286	CMS-2540-10 worksheet G300000 line 500 column 100
Net income after other income	−$1,165,286	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,165,286 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Bed days available, all components	43,920	CMS-2540-10 worksheet S300001 line 800 column 200
Medicare (Title XVIII) patient days	4,033	CMS-2540-10 worksheet S300001 line 800 column 400
Medicaid (Title XIX) patient days	26,070	CMS-2540-10 worksheet S300001 line 800 column 500
Other-payer patient days	10,830	CMS-2540-10 worksheet S300001 line 800 column 600
Total patient days, all components	40,933	CMS-2540-10 worksheet S300001 line 800 column 700
Medicare discharges	110	CMS-2540-10 worksheet S300001 line 800 column 900
Medicaid discharges	185	CMS-2540-10 worksheet S300001 line 800 column 1000
Other-payer discharges	341	CMS-2540-10 worksheet S300001 line 800 column 1100
Total discharges, all components	636	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	36.66	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	140.92	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	64.36	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1423420, read from the public cost report file SNF10FY2024.zip.

Fiscal year 2023, ended December 31, 2023

Cost report for January 1, 2023 to December 31, 2023 — a reporting period of 364 days, on form CMS-2540-10, reopened, processed by CMS on January 16, 2026.

Revenue and expenses, fiscal year 2023
Figure	As filed	Where it comes from
Total patient revenue	$12,902,065	CMS-2540-10 worksheet G300000 line 100 column 100
Net patient revenue	$12,902,065	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$14,139,713	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$1,237,648	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,373	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$1,236,275	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$1,236,275 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	39,252	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	621	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	44.34	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	131.72	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	63.21	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1446669, read from the public cost report file SNF10FY2023.zip.

Fiscal year 2022, ended December 31, 2022

Cost report for April 1, 2022 to December 31, 2022 — a reporting period of 274 days, not a full year, on form CMS-2540-10, settled, processed by CMS on October 17, 2024.

Revenue and expenses, fiscal year 2022
Figure	As filed	Where it comes from
Total patient revenue	$8,534,030	CMS-2540-10 worksheet G300000 line 100 column 100
Net patient revenue	$8,534,030	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$9,406,553	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$872,523	CMS-2540-10 worksheet G300000 line 500 column 100
Net income after other income	−$872,523	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$872,523 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	25,811	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	222	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	60.04	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	810.56	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	116.27	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1397411, read from the public cost report file SNF10FY2022.zip.

Fiscal year 2021, ended December 31, 2021

Cost report for January 1, 2021 to December 31, 2021 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on July 19, 2023.

Revenue and expenses, fiscal year 2021
Figure	As filed	Where it comes from
Total patient revenue	$10,401,223	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$246,283	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$10,154,940	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$10,972,168	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$817,228	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$224,872	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$592,356	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$592,356 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	31,882	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	433	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	29.42	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	236.78	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	73.63	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1359178, read from the public cost report file SNF10FY2021.zip.

Fiscal year 2020, ended December 31, 2020

Cost report for January 1, 2020 to December 31, 2020 — a reporting period of 365 days, on form CMS-2540-10, settled, processed by CMS on January 31, 2023.

Revenue and expenses, fiscal year 2020
Figure	As filed	Where it comes from
Total patient revenue	$12,266,517	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$417,136	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$11,849,381	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,399,112	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$450,269	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,327,723	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$1,777,992	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $1,777,992 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	37,842	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	497	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	31.77	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	392.3	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	76.14	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1341303, read from the public cost report file SNF10FY2020.zip.

Fiscal year 2019, ended December 31, 2019

Cost report for January 1, 2019 to December 31, 2019 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on March 8, 2022.

Revenue and expenses, fiscal year 2019
Figure	As filed	Where it comes from
Total patient revenue	$14,800,994	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$2,559,788	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,241,206	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,382,747	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$858,459	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$7,845	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$866,304	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $866,304 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,474	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	471	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	27.09	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	465.23	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	88.06	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1311539, read from the public cost report file SNF10FY2019.zip.

Fiscal year 2018, ended December 31, 2018

Cost report for January 1, 2018 to December 31, 2018 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on March 26, 2020.

Revenue and expenses, fiscal year 2018
Figure	As filed	Where it comes from
Total patient revenue	$15,415,844	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,296,352	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,119,492	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,263,179	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$856,313	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$2,593	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$858,906	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $858,906 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,269	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	602	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	22.44	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	470.8	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	68.55	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1253250, read from the public cost report file SNF10FY2018.zip.

Fiscal year 2017, ended December 31, 2017

Cost report for January 1, 2017 to December 31, 2017 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on April 17, 2019.

Revenue and expenses, fiscal year 2017
Figure	As filed	Where it comes from
Total patient revenue	$16,704,004	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,930,883	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,773,121	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$12,222,692	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$550,429	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$8,612	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$559,041	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $559,041 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,696	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	645	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	24	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	497.2	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	64.64	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1222700, read from the public cost report file SNF10FY2017.zip.

Fiscal year 2016, ended December 31, 2016

Cost report for January 1, 2016 to December 31, 2016 — a reporting period of 365 days, on form CMS-2540-10, settled, processed by CMS on May 29, 2018.

Revenue and expenses, fiscal year 2016
Figure	As filed	Where it comes from
Total patient revenue	$16,533,137	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,906,906	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,626,231	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$12,081,546	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$544,685	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$3,262	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$547,947	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $547,947 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,223	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	579	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	24.21	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	871.53	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	71.2	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1190148, read from the public cost report file SNF10FY2016.zip.

Fiscal year 2015, ended December 31, 2015

Cost report for January 1, 2015 to December 31, 2015 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on June 1, 2017.

Revenue and expenses, fiscal year 2015
Figure	As filed	Where it comes from
Total patient revenue	$15,691,981	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,059,511	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,632,470	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,985,245	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$647,225	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,440	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$648,665	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $648,665 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,555	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	511	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	26.54	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	874.1	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	81.32	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1159078, read from the public cost report file SNF10FY2015.zip.

Fiscal year 2014, ended December 31, 2014

Cost report for January 1, 2014 to December 31, 2014 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on December 16, 2015.

Revenue and expenses, fiscal year 2014
Figure	As filed	Where it comes from
Total patient revenue	$15,491,515	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,569,062	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$11,922,453	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$12,017,065	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	−$94,612	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,218	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	−$93,394	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: −$93,394 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,166	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	485	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	27.53	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	729.37	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	84.88	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1115194, read from the public cost report file SNF10FY2014.zip.

Fiscal year 2013, ended December 31, 2013

Cost report for January 1, 2013 to December 31, 2013 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on October 29, 2014.

Revenue and expenses, fiscal year 2013
Figure	As filed	Where it comes from
Total patient revenue	$15,276,135	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,421,891	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$11,854,244	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,516,834	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$337,410	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,118	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$338,528	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $338,528 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,374	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	449	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	34.89	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	370.57	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	92.15	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1079551, read from the public cost report file SNF10FY2013.zip.

Fiscal year 2012, ended December 31, 2012

Cost report for January 1, 2012 to December 31, 2012 — a reporting period of 365 days, on form CMS-2540-10, settled, processed by CMS on November 18, 2013.

Revenue and expenses, fiscal year 2012
Figure	As filed	Where it comes from
Total patient revenue	$15,306,805	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$3,676,600	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$11,630,205	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,057,466	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$572,739	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$780	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$573,519	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $573,519 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,847	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	393	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	35.07	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	334.32	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	106.48	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1050767, read from the public cost report file SNF10FY2012.zip.

Fiscal year 2011, ended December 31, 2011

Cost report for January 1, 2011 to December 31, 2011 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on April 30, 2013.

Revenue and expenses, fiscal year 2011
Figure	As filed	Where it comes from
Total patient revenue	$17,786,976	CMS-2540-10 worksheet G300000 line 100 column 100
Contractual allowances and discounts	$5,115,247	CMS-2540-10 worksheet G300000 line 200 column 100
Net patient revenue	$12,671,729	CMS-2540-10 worksheet G300000 line 300 column 100
Total operating expenses	$11,869,708	CMS-2540-10 worksheet G300000 line 400 column 100
Net income from service to patients	$802,021	CMS-2540-10 worksheet G300000 line 500 column 100
Total other income	$1,631	CMS-2540-10 worksheet G300000 line 2500 column 100
Net income after other income	$803,652	CMS-2540-10 worksheet G300000 line 2600 column 100

Net income: $803,652 (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	120	CMS-2540-10 worksheet S300001 line 800 column 100
Total patient days, all components	41,771	CMS-2540-10 worksheet S300001 line 800 column 700
Total discharges, all components	491	CMS-2540-10 worksheet S300001 line 800 column 1200
Average length of stay, Medicare, in days	33.12	CMS-2540-10 worksheet S300001 line 800 column 1400
Average length of stay, Medicaid, in days	257.85	CMS-2540-10 worksheet S300001 line 800 column 1500
Average length of stay, all patients, in days	85.07	CMS-2540-10 worksheet S300001 line 800 column 1600

CMS report record 1028298, read from the public cost report file SNF10FY2011.zip.

Fiscal year 2010, ended December 31, 2010

Cost report for January 1, 2010 to December 31, 2010 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on October 31, 2011.

Revenue and expenses, fiscal year 2010
Figure	As filed	Where it comes from
Net patient revenue	$12,562,502	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$12,165,556	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$396,946	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$13,606	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $410,552 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	41,777	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	32.16	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	411	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	80.96	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 419619, read from the public cost report file SNFFY2010.zip.

Fiscal year 2009, ended December 31, 2009

Cost report for August 1, 2009 to December 31, 2009 — a reporting period of 152 days, not a full year, on form CMS-2540-96, settled, processed by CMS on March 1, 2011.

Revenue and expenses, fiscal year 2009
Figure	As filed	Where it comes from
Net patient revenue	$4,802,905	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$4,553,653	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$249,252	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$6,243	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $255,495 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	17,624	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	171	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	35.37	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	1,163.22	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	103.06	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 394809, read from the public cost report file SNFFY2009.zip.

Fiscal year 2008, ended July 31, 2008

Cost report for August 1, 2007 to July 31, 2008 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on September 17, 2009.

Revenue and expenses, fiscal year 2008
Figure	As filed	Where it comes from
Net patient revenue	$9,793,541	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$9,806,195	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$12,654	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$16,442	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $3,788 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	41,914	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	382	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	35.18	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	674.97	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	109.72	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 356825, read from the public cost report file SNFFY2007.zip.

Fiscal year 2007, ended July 31, 2007

Cost report for August 1, 2006 to July 31, 2007 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on January 24, 2008.

Revenue and expenses, fiscal year 2007
Figure	As filed	Where it comes from
Net patient revenue	$9,583,707	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$9,327,147	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$256,560	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$13,178	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $269,738 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,371	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	316	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	40.9	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	1,001.88	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	134.09	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 300665, read from the public cost report file SNFFY2006.zip.

Fiscal year 2006, ended July 31, 2006

Cost report for August 1, 2005 to July 31, 2006 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on August 24, 2007.

Revenue and expenses, fiscal year 2006
Figure	As filed	Where it comes from
Net patient revenue	$9,050,897	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$8,693,211	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$357,686	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$12,638	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $370,324 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,407	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	421	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	39.8	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	275.94	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	100.73	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 292636, read from the public cost report file SNFFY2005.zip.

Fiscal year 2005, ended July 31, 2005

Cost report for August 1, 2004 to July 31, 2005 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on January 19, 2007.

Revenue and expenses, fiscal year 2005
Figure	As filed	Where it comes from
Net patient revenue	$8,137,336	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$8,222,775	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$85,439	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$13,677	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: −$71,762 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	41,901	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	301	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	45.23	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	540.29	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	139.21	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 270754, read from the public cost report file SNFFY2004.zip.

Fiscal year 2004, ended July 31, 2004

Cost report for August 1, 2003 to July 31, 2004 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on December 8, 2005.

Revenue and expenses, fiscal year 2004
Figure	As filed	Where it comes from
Net patient revenue	$7,863,969	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$7,809,141	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$54,828	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$10,466	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $65,294 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,406	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	318	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	40.37	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	795.11	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	133.35	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 238622, read from the public cost report file SNFFY2003.zip.

Fiscal year 2003, ended July 31, 2003

Cost report for August 1, 2002 to July 31, 2003 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on September 1, 2004.

Revenue and expenses, fiscal year 2003
Figure	As filed	Where it comes from
Net patient revenue	$7,328,141	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$7,079,888	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$248,253	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$10,884	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $259,137 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,440	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	251	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	48.49	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	899.42	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	169.08	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 191803, read from the public cost report file SNFFY2002.zip.

Fiscal year 2002, ended July 31, 2002

Cost report for August 1, 2001 to July 31, 2002 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on March 23, 2004.

Revenue and expenses, fiscal year 2002
Figure	As filed	Where it comes from
Net patient revenue	$6,794,193	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$6,865,313	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	−$71,120	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$12,847	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: −$58,273 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,935	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	212	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	66.44	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	448.78	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	202.52	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 171442, read from the public cost report file SNFFY2001.zip.

Fiscal year 2001, ended July 31, 2001

Cost report for August 1, 2000 to July 31, 2001 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on May 12, 2003.

Revenue and expenses, fiscal year 2001
Figure	As filed	Where it comes from
Net patient revenue	$6,358,866	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$6,039,697	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$319,169	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$13,039	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $332,208 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,743	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	223	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	37.82	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	704.95	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	191.67	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 144486, read from the public cost report file SNFFY2000.zip.

Fiscal year 2000, ended July 31, 2000

Cost report for August 1, 1999 to July 31, 2000 — a reporting period of 365 days, on form CMS-2540-96, settled, processed by CMS on February 12, 2003.

Revenue and expenses, fiscal year 2000
Figure	As filed	Where it comes from
Net patient revenue	$5,874,249	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$5,397,425	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$476,824	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$15,154	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $491,978 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	43,069	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	185	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	39.88	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	801.25	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	232.81	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 124445, read from the public cost report file SNFFY1999.zip.

Fiscal year 1999, ended July 31, 1999

Cost report for August 1, 1998 to July 31, 1999 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on September 18, 2001.

Revenue and expenses, fiscal year 1999
Figure	As filed	Where it comes from
Net patient revenue	$5,731,520	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$5,484,392	CMS-2540-96 worksheet G200002 line 1500 column 200
Net income from service to patients	$247,128	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$15,601	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $262,729 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	42,532	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	209	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	37.35	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	1,051.66	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	203.5	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 10387, read from the public cost report file SNFFY1998.zip.

Fiscal year 1998, ended May 31, 1998

Cost report for June 1, 1997 to May 31, 1998 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on October 18, 2000.

Revenue and expenses, fiscal year 1998
Figure	As filed	Where it comes from
Net patient revenue	$5,372,388	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$5,132,781	CMS-2540-96 worksheet G200002 line 1500 column 100
Net income from service to patients	$239,607	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$112,515	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: $352,122 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	41,042	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	189	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	36.39	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	1,221.92	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	217.15	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 64196, read from the public cost report file SNFFY1997.zip.

Fiscal year 1997, ended May 31, 1997

Cost report for June 1, 1996 to May 31, 1997 — a reporting period of 364 days, on form CMS-2540-96, settled, processed by CMS on July 8, 1999.

Revenue and expenses, fiscal year 1997
Figure	As filed	Where it comes from
Net patient revenue	$5,179,000	CMS-2540-96 worksheet G300000 line 300 column 100
Total operating expenses	$5,421,069	CMS-2540-96 worksheet G200002 line 1500 column 100
Net income from service to patients	−$242,069	CMS-2540-96 worksheet G300000 line 500 column 100
Total other income	$8,624	CMS-2540-96 worksheet G300000 line 2600 column 100

Net income: −$233,445 (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	120	CMS-2540-96 worksheet S300001 line 900 column 100
Total patient days, all components	40,595	CMS-2540-96 worksheet S300001 line 900 column 700
Total discharges, all components	231	CMS-2540-96 worksheet S300001 line 900 column 1200
Average length of stay, Medicare, in days	33.15	CMS-2540-96 worksheet S300001 line 900 column 1400
Average length of stay, Medicaid, in days	560.22	CMS-2540-96 worksheet S300001 line 900 column 1500
Average length of stay, all patients, in days	175.74	CMS-2540-96 worksheet S300001 line 900 column 1600

CMS report record 64194, read from the public cost report file SNFFY1996.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 September 1, 2026 (Care Compare ownership).

Owner or manager	Role	Type	Ownership percentage	Association
SPECIALTY OPERATING HOLDINGS LLC	5% OR GREATER DIRECT OWNERSHIP INTEREST	Organization	100%	since 12/06/2021
FISCHEL, MAYER	5% OR GREATER INDIRECT OWNERSHIP INTEREST	Individual	10%	since 04/01/2022
FLNHO CAPITAL GROUP LLC	5% OR GREATER INDIRECT OWNERSHIP INTEREST	Organization	53%	since 04/01/2022
VARGHESE, MATHEW	5% OR GREATER INDIRECT OWNERSHIP INTEREST	Individual	10%	since 04/01/2022
ZBL PANHANDLE 7 LLC	5% OR GREATER INDIRECT OWNERSHIP INTEREST	Organization	27%	since 04/01/2022
VARGHESE, MATHEW	OPERATIONAL/MANAGERIAL CONTROL	Individual	NOT APPLICABLE	since 04/01/2022
KEIEK, RENEE	W-2 MANAGING EMPLOYEE	Individual	NOT APPLICABLE	since 04/01/2022

Medicare enrollment

As filed in the CMS file dated August 1, 2026 (Medicare enrollment ownership), under the enrollment of SPECIALTY OPERATING INVESTMENTS LLC (enrollment ID O20220711003059).

CMS paused the expanded ownership disclosure on Form CMS-855A in guidance dated December 11, 2025; where the private equity, real estate investment trust or holding company field below has not been filed under the current cycle, it reads “Paused by CMS”.

Owner	Individual or organization	Role	Ownership percentage	Association date	Described in the filing as
SPECIALTY OPERATING HOLDINGS LLC	Organization	5% OR GREATER DIRECT OWNERSHIP INTEREST	100	12/6/2021	Private equity company: No Real estate investment trust: No Holding company: Yes
BENJAMIN LANDA	Individual	5% OR GREATER INDIRECT OWNERSHIP INTEREST	53.33	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
CHESKEL DAVID BERKOWITZ	Individual	5% OR GREATER INDIRECT OWNERSHIP INTEREST	8.9	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
FLNHO CAPITAL GROUP LLC	Organization	5% OR GREATER INDIRECT OWNERSHIP INTEREST	53.33	4/1/2022	Private equity company: No Real estate investment trust: No Holding company: No
JOEL LEIFER	Individual	5% OR GREATER INDIRECT OWNERSHIP INTEREST	8.9	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
JOEL ZUPNICK	Individual	5% OR GREATER INDIRECT OWNERSHIP INTEREST	8.9	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
MATHEW K VARGHESE	Individual	5% OR GREATER INDIRECT OWNERSHIP INTEREST	10	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
MAYER FISCHEL	Individual	5% OR GREATER INDIRECT OWNERSHIP INTEREST	10	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
ZBL PANHANDLE 7 LLC	Organization	5% OR GREATER INDIRECT OWNERSHIP INTEREST	26.66	4/1/2022	Private equity company: No Real estate investment trust: No Holding company: No
MATHEW K VARGHESE	Individual	OPERATIONAL/MANAGERIAL CONTROL	100	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS
RENEE KEIEK	Individual	W-2 MANAGING EMPLOYEE	100	4/1/2022	Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS

Changes in ownership

October 31, 2022: BSREF III PARALLEL INVESTOR III LP no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: DESCENDANTS DELTA GST TR no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: JS DELTA GST TR no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BSREF III PARALLEL INVESTOR I LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: ALBERT SCHWARTZBERG no longer appears as OTHER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: GULF COAST HEALTH CARE HOLDINGS LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SOUTHEAST MASTER HOLDINGS LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: ALAN WITT no longer appears as OTHER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: HS DELTA GST TRUST #1 no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SOUTHEAST US HOLDINGS LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: RENEE KEIEK no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: HUD FACILITIES, LLC no longer appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SHERYL A WOLF no longer appears as OFFICER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BSREF III PARALLEL INVESTOR II LP no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: HS DELTA GST TRUST #2 no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: GCH MANAGEMENT SERVICES LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: GULF COAST HEALTH CARE LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BARROW STREET REAL ESTATE FUND III, LP no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: FLNHO CAPITAL GROUP LLC (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: JOEL LEIFER (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BENJAMIN LANDA (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: JOEL ZUPNICK (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SPECIALTY OPERATING HOLDINGS LLC (5% OR GREATER DIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since December 6, 2021. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: MATHEW K VARGHESE (OPERATIONAL/MANAGERIAL CONTROL) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: MATHEW K VARGHESE (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: ZBL PANHANDLE 7 LLC (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: RENEE KEIEK (W-2 MANAGING EMPLOYEE) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: CHESKEL DAVID BERKOWITZ (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: MAYER FISCHL (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv

Recent changes on this record

January 16, 2026: A cost report was filed for fiscal year 2023, on form CMS-2540-10. SNF10FY2023.zip
May 28, 2025: A cost report was filed for fiscal year 2024, on form CMS-2540-10. SNF10FY2024.zip
October 17, 2024: A cost report was filed for fiscal year 2022, on form CMS-2540-10. SNF10FY2022.zip
July 19, 2023: A cost report was filed for fiscal year 2021, on form CMS-2540-10. SNF10FY2021.zip
January 31, 2023: A cost report was filed for fiscal year 2020, on form CMS-2540-10. SNF10FY2020.zip
December 2, 2022: A cost report was filed for fiscal year 2022, on form CMS-2540-10. SNF10FY2022.zip
October 31, 2022: BSREF III PARALLEL INVESTOR III LP no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: DESCENDANTS DELTA GST TR no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: JS DELTA GST TR no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BSREF III PARALLEL INVESTOR I LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: ALBERT SCHWARTZBERG no longer appears as OTHER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: GULF COAST HEALTH CARE HOLDINGS LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SOUTHEAST MASTER HOLDINGS LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: ALAN WITT no longer appears as OTHER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: HS DELTA GST TRUST #1 no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SOUTHEAST US HOLDINGS LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: RENEE KEIEK no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: HUD FACILITIES, LLC no longer appears as 5% OR GREATER DIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SHERYL A WOLF no longer appears as OFFICER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BSREF III PARALLEL INVESTOR II LP no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: HS DELTA GST TRUST #2 no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: GCH MANAGEMENT SERVICES LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: GULF COAST HEALTH CARE LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BARROW STREET REAL ESTATE FUND III, LP no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: FLNHO CAPITAL GROUP LLC (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: JOEL LEIFER (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: BENJAMIN LANDA (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: JOEL ZUPNICK (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: SPECIALTY OPERATING HOLDINGS LLC (5% OR GREATER DIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since December 6, 2021. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: MATHEW K VARGHESE (OPERATIONAL/MANAGERIAL CONTROL) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: MATHEW K VARGHESE (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: ZBL PANHANDLE 7 LLC (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: RENEE KEIEK (W-2 MANAGING EMPLOYEE) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: CHESKEL DAVID BERKOWITZ (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
October 31, 2022: MAYER FISCHL (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on October 31, 2022; associated with this enrollment since April 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv
March 8, 2022: A cost report was filed for fiscal year 2019, on form CMS-2540-10. SNF10FY2019.zip
March 26, 2020: A cost report was filed for fiscal year 2018, on form CMS-2540-10. SNF10FY2018.zip
April 17, 2019: A cost report was filed for fiscal year 2017, on form CMS-2540-10. SNF10FY2017.zip
May 29, 2018: A cost report was filed for fiscal year 2016, on form CMS-2540-10. SNF10FY2016.zip
June 1, 2017: A cost report was filed for fiscal year 2015, on form CMS-2540-10. SNF10FY2015.zip

Inspections

Inspection cycle	Health inspection	Fire safety inspection	Health deficiencies	Fire safety deficiencies
1	October 2, 2025	October 2, 2025	4	4
2	July 11, 2024	July 11, 2024	1	0
3	April 27, 2023	April 27, 2023	0	0

From the Care Compare inspection summary file NH_SurveySummary_Sep2026_2.csv, processed on September 1, 2026.

Deficiencies cited

5 deficiencies on file, newest inspection first

Inspection date	Inspection type	Tag	Category	What was cited	Scope and severity	Complaint	Corrected	Correction date
June 22, 2026	Health	F 0880	Infection Control Deficiencies	Provide and implement an infection prevention and control program.	D	Yes	Deficient, Provider has date of correction	August 4, 2026
October 2, 2025	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	No	Deficient, Provider has date of correction	November 27, 2025
October 2, 2025	Health	F 0757	Pharmacy Service Deficiencies	Ensure each resident’s drug regimen must be free from unnecessary drugs.	D	No	Deficient, Provider has date of correction	November 27, 2025
October 2, 2025	Health	F 0919	Environmental Deficiencies	Make sure that a working call system is available in each resident's bathroom and bathing area.	D	No	Deficient, Provider has date of correction	November 27, 2025
July 11, 2024	Health	F 0842	Resident Assessment and Care Planning Deficiencies	Safeguard resident-identifiable information and/or maintain medical records on each resident that are in accordance with accepted professional standards.	D	No	Deficient, Provider has date of correction	July 26, 2024

From the Care Compare health citations file NH_HealthCitations_Sep2026_2.csv, processed on September 1, 2026.

Penalties

No penalty on file for this facility in CMS’s Care Compare penalties data.

Care Compare provider information

Field	As filed
Provider Type	Medicare and Medicaid
Ownership Type	For profit - Limited Liability company
Legal Business Name	SPECIALTY OPERATING INVESTMENTS LLC
Date First Approved to Provide Medicare and Medicaid Services	1991-12-16
Provider Resides in Hospital	N
Continuing Care Retirement Community	N
Urban	Y
County/Parish	Escambia
Telephone Number	8504303400
Chain Name	BENJAMIN LANDA
Chain ID	646
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	120
Average Number of Residents per Day	112.2
Overall Rating	4
Health Inspection Rating	4
QM Rating	3
Long-Stay QM Rating	4
Short-Stay QM Rating	2
Processing Date	2026-09-01

From the Care Compare Provider Information file NH_ProviderInfo_Sep2026_3.csv, processed on September 1, 2026.

Get an email when this record changes

One email a day naming what moved on SPECIALTY HEALTH AND REHABILITATION CENTER: the field, the value before, the value after, and the date of the file that first showed it.

The facility alert follows this one record: a cost report filed or a figure on one changed, an inspection, a deficiency or a penalty recorded, an owner added or removed. The certification number arrives filled in.

On January 16, 2026: A cost report was filed for fiscal year 2023, on form CMS-2540-10. That is one line of the alert.

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The citable document for SPECIALTY HEALTH AND REHABILITATION CENTER

This page shows the record as it stands today. The report is the citable document: the same figures with the cell each came from, and beyond this page — five facilities of a similar size in Florida at the same fiscal year, listed by name; every change on the record rather than the recent ones below; the inspection and staffing history in blocks of their own; and a citation block naming every CMS file it was read from.

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Every figure on this page is printed as it appears in the CMS file named beside it. A figure that does not match its file? Tell us on the corrections page, quoting certification number 105751.