Skilled nursing facility · CMS certification number 125067
Islands Skilled Nursing & Rehabilitation
Honolulu, Hawaii · Medicare and Medicaid
Certified beds, as filed in Care Compare: 42
Download this facility’s record (CSV)
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.
CMS lists this facility as a Special Focus Facility candidate (Care Compare Special Focus Status: SFF Candidate)
In Care Compare’s provider information: Penalties: 1 · Fines: 1 · Fines, total amount: $89,206.00 · Payment denials: 0. The most recent penalty on file: May 1, 2026, Fine, $12,500. 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, settled, processed by CMS on August 29, 2025.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $13,336,589 | CMS-2540-10 worksheet G300000 line 100 column 100 |
| Contractual allowances and discounts | $229,910 | CMS-2540-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $13,106,679 | CMS-2540-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $14,993,695 | CMS-2540-10 worksheet G300000 line 400 column 100 |
| Net income from service to patients | −$1,887,016 | CMS-2540-10 worksheet G300000 line 500 column 100 |
| Total other income | $16,902 | CMS-2540-10 worksheet G300000 line 2500 column 100 |
| Net income after other income | −$1,870,114 | CMS-2540-10 worksheet G300000 line 2600 column 100 |
Net income: −$1,870,114 (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%).
| Figure | As filed | Where it comes from |
|---|---|---|
| Total facility beds, all components | 42 | CMS-2540-10 worksheet S300001 line 800 column 100 |
| Bed days available, all components | 15,330 | CMS-2540-10 worksheet S300001 line 800 column 200 |
| Medicare (Title XVIII) patient days | 1,594 | CMS-2540-10 worksheet S300001 line 800 column 400 |
| Medicaid (Title XIX) patient days | 8,634 | CMS-2540-10 worksheet S300001 line 800 column 500 |
| Other-payer patient days | 2,600 | CMS-2540-10 worksheet S300001 line 800 column 600 |
| Total patient days, all components | 12,828 | CMS-2540-10 worksheet S300001 line 800 column 700 |
| Medicare discharges | 34 | CMS-2540-10 worksheet S300001 line 800 column 900 |
| Medicaid discharges | 42 | CMS-2540-10 worksheet S300001 line 800 column 1000 |
| Other-payer discharges | 121 | CMS-2540-10 worksheet S300001 line 800 column 1100 |
| Total discharges, all components | 197 | CMS-2540-10 worksheet S300001 line 800 column 1200 |
| Average length of stay, Medicare, in days | 46.88 | CMS-2540-10 worksheet S300001 line 800 column 1400 |
| Average length of stay, all patients, in days | 65.12 | CMS-2540-10 worksheet S300001 line 800 column 1600 |
CMS report record 1436537, 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, settled, processed by CMS on August 28, 2024.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $13,095,404 | CMS-2540-10 worksheet G300000 line 100 column 100 |
| Contractual allowances and discounts | $67,523 | CMS-2540-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $13,027,881 | CMS-2540-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $13,196,406 | CMS-2540-10 worksheet G300000 line 400 column 100 |
| Net income from service to patients | −$168,525 | CMS-2540-10 worksheet G300000 line 500 column 100 |
| Total other income | $486,997 | CMS-2540-10 worksheet G300000 line 2500 column 100 |
| Net income after other income | $318,472 | CMS-2540-10 worksheet G300000 line 2600 column 100 |
Net income: $318,472 (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%).
| Figure | As filed | Where it comes from |
|---|---|---|
| Total facility beds, all components | 42 | CMS-2540-10 worksheet S300001 line 800 column 100 |
| Total patient days, all components | 12,825 | CMS-2540-10 worksheet S300001 line 800 column 700 |
| Total discharges, all components | 125 | CMS-2540-10 worksheet S300001 line 800 column 1200 |
| Average length of stay, Medicare, in days | 39 | CMS-2540-10 worksheet S300001 line 800 column 1400 |
| Average length of stay, all patients, in days | 102.6 | CMS-2540-10 worksheet S300001 line 800 column 1600 |
CMS report record 1393299, read from the public cost report file SNF10FY2023.zip.
Fiscal year 2022, ended December 31, 2022
Cost report for January 1, 2022 to December 31, 2022 — a reporting period of 364 days, on form CMS-2540-10, settled, processed by CMS on August 24, 2023.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $11,306,574 | CMS-2540-10 worksheet G300000 line 100 column 100 |
| Contractual allowances and discounts | $430,148 | CMS-2540-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $10,876,426 | CMS-2540-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $11,383,373 | CMS-2540-10 worksheet G300000 line 400 column 100 |
| Net income from service to patients | −$506,947 | CMS-2540-10 worksheet G300000 line 500 column 100 |
| Total other income | $603,855 | CMS-2540-10 worksheet G300000 line 2500 column 100 |
| Net income after other income | $96,908 | CMS-2540-10 worksheet G300000 line 2600 column 100 |
Net income: $96,908 (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%).
| Figure | As filed | Where it comes from |
|---|---|---|
| Total facility beds, all components | 42 | CMS-2540-10 worksheet S300001 line 800 column 100 |
| Total patient days, all components | 11,513 | CMS-2540-10 worksheet S300001 line 800 column 700 |
| Total discharges, all components | 147 | CMS-2540-10 worksheet S300001 line 800 column 1200 |
| Average length of stay, Medicare, in days | 42.57 | CMS-2540-10 worksheet S300001 line 800 column 1400 |
| Average length of stay, all patients, in days | 78.32 | CMS-2540-10 worksheet S300001 line 800 column 1600 |
CMS report record 1363042, 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 September 26, 2022.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $8,279,764 | CMS-2540-10 worksheet G300000 line 100 column 100 |
| Contractual allowances and discounts | $317,309 | CMS-2540-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $7,962,455 | CMS-2540-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $9,641,287 | CMS-2540-10 worksheet G300000 line 400 column 100 |
| Net income from service to patients | −$1,678,832 | CMS-2540-10 worksheet G300000 line 500 column 100 |
| Total other income | $1,980,989 | CMS-2540-10 worksheet G300000 line 2500 column 100 |
| Net income after other income | $302,157 | CMS-2540-10 worksheet G300000 line 2600 column 100 |
Net income: $302,157 (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%).
| Figure | As filed | Where it comes from |
|---|---|---|
| Total facility beds, all components | 42 | CMS-2540-10 worksheet S300001 line 800 column 100 |
| Total patient days, all components | 10,374 | CMS-2540-10 worksheet S300001 line 800 column 700 |
| Total discharges, all components | 223 | CMS-2540-10 worksheet S300001 line 800 column 1200 |
| Average length of stay, Medicare, in days | 31.19 | CMS-2540-10 worksheet S300001 line 800 column 1400 |
| Average length of stay, all patients, in days | 46.52 | CMS-2540-10 worksheet S300001 line 800 column 1600 |
CMS report record 1333980, read from the public cost report file SNF10FY2021.zip.
Fiscal year 2020, ended December 31, 2020
Cost report for April 30, 2020 to December 31, 2020 — a reporting period of 245 days, not a full year, on form CMS-2540-10, settled, processed by CMS on December 3, 2021.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $4,770,898 | CMS-2540-10 worksheet G300000 line 100 column 100 |
| Contractual allowances and discounts | $316,158 | CMS-2540-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $4,454,740 | CMS-2540-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $5,939,364 | CMS-2540-10 worksheet G300000 line 400 column 100 |
| Net income from service to patients | −$1,484,624 | CMS-2540-10 worksheet G300000 line 500 column 100 |
| Total other income | $109,592 | CMS-2540-10 worksheet G300000 line 2500 column 100 |
| Net income after other income | −$1,375,032 | CMS-2540-10 worksheet G300000 line 2600 column 100 |
Net income: −$1,375,032 (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%).
| Figure | As filed | Where it comes from |
|---|---|---|
| Total facility beds, all components | 42 | CMS-2540-10 worksheet S300001 line 800 column 100 |
| Total patient days, all components | 5,546 | CMS-2540-10 worksheet S300001 line 800 column 700 |
| Total discharges, all components | 137 | CMS-2540-10 worksheet S300001 line 800 column 1200 |
| Average length of stay, all patients, in days | 40.48 | CMS-2540-10 worksheet S300001 line 800 column 1600 |
CMS report record 1306143, read from the public cost report file SNF10FY2020.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.
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 |
|---|---|---|---|---|
| ACCORD HOLDINGS, LLC | 5% OR GREATER INDIRECT OWNERSHIP INTEREST | Organization | 100% | since 12/31/2020 |
| ACCORD HOLDINGS, LLC | ADP OF THE SNF | Organization | NOT APPLICABLE | since 02/19/2025 |
| MANUMALEUNA, EATHYN | ADP OF THE SNF | Individual | NOT APPLICABLE | since 02/19/2025 |
| YAZAWA, KIYOTAKA | ADP OF THE SNF | Individual | NOT APPLICABLE | since 09/01/2019 |
| LACKNER, CHRISTOPHER | CORPORATE OFFICER | Individual | NOT APPLICABLE | since 02/26/2020 |
| SMITH, NICOLE | CORPORATE OFFICER | Individual | NOT APPLICABLE | since 02/26/2020 |
| PACIFIC HEALTHCARE VENTURES LLC | DIRECT OWNERSHIP INTEREST | Organization | NOT APPLICABLE | since 12/31/2020 |
| ACCORD HOLDINGS, LLC | GENERAL PARTNERSHIP INTEREST | Organization | NOT APPLICABLE | since 12/31/2020 |
| ACCORD HOLDINGS, LLC | LIMITED PARTNERSHIP INTEREST | Organization | NOT APPLICABLE | since 12/31/2020 |
| MANUMALEUNA, EATHYN | OPERATIONAL/MANAGERIAL CONTROL | Individual | NOT APPLICABLE | since 07/24/2023 |
| YAZAWA, KIYOTAKA | OPERATIONAL/MANAGERIAL CONTROL | Individual | NOT APPLICABLE | since 09/01/2019 |
Medicare enrollment
As filed in the CMS file dated August 1, 2026 (Medicare enrollment ownership), under the enrollment of ISLANDS SKILLED NURSING AND REHABILITATION, LLC (enrollment ID O20200408001327).
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 |
|---|---|---|---|---|---|
| PACIFIC HEALTHCARE VENTURES LLC | Organization | 5% OR GREATER DIRECT OWNERSHIP INTEREST | 0 | 2/26/2020 | Private equity company: No Real estate investment trust: No Holding company: Yes |
| ACCORD HOLDINGS, LLC | Organization | 5% OR GREATER INDIRECT OWNERSHIP INTEREST | 100 | 12/31/2020 | Private equity company: No Real estate investment trust: No Holding company: Yes |
| ACCORD HOLDINGS, LLC | Organization | ADP OF THE SNF | Not stated in the filing | 2/19/2025 | Private equity company: No Real estate investment trust: No Holding company: Yes |
| EATHYN MANUMALEUNA | Individual | ADP OF THE SNF | Not stated in the filing | 2/19/2025 | Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS |
| KIYOTAKA A YAZAWA | Individual | ADP OF THE SNF | Not stated in the filing | 9/1/2019 | Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS |
| CHRISTOPHER LACKNER | Individual | CORPORATE OFFICER | 0 | 2/26/2020 | Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS |
| NICOLE R SMITH | Individual | CORPORATE OFFICER | 0 | 2/26/2020 | Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS |
| PACIFIC HEALTHCARE VENTURES LLC | Organization | DIRECT OWNERSHIP INTEREST | Not stated in the filing | 12/31/2020 | Private equity company: No Real estate investment trust: No Holding company: Yes |
| ACCORD HOLDINGS, LLC | Organization | GENERAL PARTNERSHIP INTEREST | 100 | 12/31/2020 | Private equity company: No Real estate investment trust: No Holding company: Yes |
| ACCORD HOLDINGS, LLC | Organization | LIMITED PARTNERSHIP INTEREST | 100 | 12/31/2020 | Private equity company: No Real estate investment trust: No Holding company: Yes |
| EATHYN MANUMALEUNA | Individual | OPERATIONAL/MANAGERIAL CONTROL | 100 | 7/24/2023 | Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS |
| KIYOTAKA A YAZAWA | Individual | OPERATIONAL/MANAGERIAL CONTROL | Not stated in the filing | 9/1/2019 | Private equity company: Paused by CMS Real estate investment trust: Paused by CMS Holding company: Paused by CMS |
Changes in ownership
- April 1, 2025: EATHYN MANUMALEUNA no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: CHRIS LACKNER no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: PACIFIC HEALTHCARE VENTURES LLC (DIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: EATHYN MANUMALEUNA (ADP OF THE SNF) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since February 19, 2025. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: KIYOTAKA A YAZAWA (ADP OF THE SNF) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since September 1, 2019. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: KIYOTAKA A YAZAWA (OPERATIONAL/MANAGERIAL CONTROL) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since September 1, 2019. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: ACCORD HOLDINGS, LLC (ADP OF THE SNF) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since February 19, 2025. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: ACCORD HOLDINGS, LLC (LIMITED PARTNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: ACCORD HOLDINGS, LLC (GENERAL PARTNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- July 1, 2024: ABERGELDIE 201601, LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: STEVEN D NAWAHINE no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: STEVEN D NAWAHINE no longer appears as OFFICER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: EATHYN MANUMALEUNA (OPERATIONAL/MANAGERIAL CONTROL) first listed in CMS’s Medicare enrollment ownership file on July 1, 2024; associated with this enrollment since July 24, 2023. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: EATHYN MANUMALEUNA (W-2 MANAGING EMPLOYEE) first listed in CMS’s Medicare enrollment ownership file on July 1, 2024; associated with this enrollment since July 24, 2023. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- November 30, 2022: MARK BORNELEIT no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
- November 30, 2022: ACCORD HOLDINGS, LLC (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on November 30, 2022; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
Recent changes on this record
- May 1, 2026: A penalty was recorded: Fine. NH_Penalties_Sep2026_2.csv
- August 29, 2025: A cost report was filed for fiscal year 2024, on form CMS-2540-10. SNF10FY2024.zip
- April 1, 2025: EATHYN MANUMALEUNA no longer appears as W-2 MANAGING EMPLOYEE in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: CHRIS LACKNER no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: PACIFIC HEALTHCARE VENTURES LLC (DIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: EATHYN MANUMALEUNA (ADP OF THE SNF) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since February 19, 2025. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: KIYOTAKA A YAZAWA (ADP OF THE SNF) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since September 1, 2019. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: KIYOTAKA A YAZAWA (OPERATIONAL/MANAGERIAL CONTROL) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since September 1, 2019. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: ACCORD HOLDINGS, LLC (ADP OF THE SNF) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since February 19, 2025. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: ACCORD HOLDINGS, LLC (LIMITED PARTNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- April 1, 2025: ACCORD HOLDINGS, LLC (GENERAL PARTNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on April 1, 2025; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2025-04-01.csv
- August 28, 2024: A cost report was filed for fiscal year 2023, on form CMS-2540-10. SNF10FY2023.zip
- July 1, 2024: ABERGELDIE 201601, LLC no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: STEVEN D NAWAHINE no longer appears as OPERATIONAL/MANAGERIAL CONTROL in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: STEVEN D NAWAHINE no longer appears as OFFICER in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: EATHYN MANUMALEUNA (OPERATIONAL/MANAGERIAL CONTROL) first listed in CMS’s Medicare enrollment ownership file on July 1, 2024; associated with this enrollment since July 24, 2023. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- July 1, 2024: EATHYN MANUMALEUNA (W-2 MANAGING EMPLOYEE) first listed in CMS’s Medicare enrollment ownership file on July 1, 2024; associated with this enrollment since July 24, 2023. Skilled_Nursing_Facility_All_Owners_:_2024-07-01.csv
- August 24, 2023: A cost report was filed for fiscal year 2022, on form CMS-2540-10. SNF10FY2022.zip
- November 30, 2022: MARK BORNELEIT no longer appears as 5% OR GREATER INDIRECT OWNERSHIP INTEREST in the Medicare enrollment ownership file. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
- November 30, 2022: ACCORD HOLDINGS, LLC (5% OR GREATER INDIRECT OWNERSHIP INTEREST) first listed in CMS’s Medicare enrollment ownership file on November 30, 2022; associated with this enrollment since December 31, 2020. Skilled_Nursing_Facility_All_Owners_:_2022-11-30.csv
- September 26, 2022: A cost report was filed for fiscal year 2021, on form CMS-2540-10. SNF10FY2021.zip
- December 3, 2021: A cost report was filed for fiscal year 2020, on form CMS-2540-10. SNF10FY2020.zip
Inspections
| Inspection cycle | Health inspection | Fire safety inspection | Health deficiencies | Fire safety deficiencies |
|---|---|---|---|---|
| 1 | April 30, 2025 | April 30, 2025 | 14 | 0 |
| 2 | May 16, 2024 | May 16, 2024 | 21 | 0 |
| 3 | May 25, 2023 | May 25, 2023 | 29 | 1 |
From the Care Compare inspection summary file NH_SurveySummary_Sep2026_2.csv, processed on September 1, 2026.
Deficiencies cited
64 deficiencies on file, newest inspection first
| Inspection date | Inspection type | Tag | Category | What was cited | Scope and severity | Complaint | Corrected | Correction date |
|---|---|---|---|---|---|---|---|---|
| April 30, 2025 | Health | F 0550 | Resident Rights Deficiencies | Honor the resident's right to a dignified existence, self-determination, communication, and to exercise his or her rights. | E | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0584 | Resident Rights Deficiencies | Honor the resident's right to a safe, clean, comfortable and homelike environment, including but not limited to receiving treatment and supports for daily living safely. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0641 | Resident Assessment and Care Planning Deficiencies | Ensure each resident receives an accurate assessment. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0655 | Resident Assessment and Care Planning Deficiencies | Create and put into place a plan for meeting the resident's most immediate needs within 48 hours of being admitted | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 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. | E | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0684 | Quality of Life and Care Deficiencies | Provide appropriate treatment and care according to orders, resident’s preferences and goals. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0689 | Quality of Life and Care Deficiencies | Ensure that a nursing home area is free from accident hazards and provides adequate supervision to prevent accidents. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0756 | Pharmacy Service Deficiencies | Ensure a licensed pharmacist perform a monthly drug regimen review, including the medical chart, following irregularity reporting guidelines in developed policies and procedures. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0761 | Pharmacy Service Deficiencies | Ensure drugs and biologicals used in the facility are labeled in accordance with currently accepted professional principles; and all drugs and biologicals must be stored in locked compartments, separately locked, compartments for controlled drugs. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0812 | Nutrition and Dietary Deficiencies | Procure food from sources approved or considered satisfactory and store, prepare, distribute and serve food in accordance with professional standards. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | 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 | June 27, 2025 |
| April 30, 2025 | Health | F 0851 | Administration Deficiencies | Electronically submit to CMS complete and accurate direct care staffing information, based on payroll and other verifiable and auditable data. | F | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0880 | Infection Control Deficiencies | Provide and implement an infection prevention and control program. | D | No | Deficient, Provider has date of correction | June 27, 2025 |
| April 30, 2025 | Health | F 0921 | Environmental Deficiencies | Make sure that the nursing home area is safe, easy to use, clean and comfortable for residents, staff and the public. | F | No | Deficient, Provider has date of correction | June 27, 2025 |
| July 18, 2024 | Health | F 0622 | Resident Rights Deficiencies | Not transfer or discharge a resident without an adequate reason; and must provide documentation and convey specific information when a resident is transferred or discharged. | D | Yes | Deficient, Provider has date of correction | September 5, 2024 |
| July 18, 2024 | Health | F 0623 | Resident Rights Deficiencies | Provide timely notification to the resident, and if applicable to the resident representative and ombudsman, before transfer or discharge, including appeal rights. | D | Yes | Deficient, Provider has date of correction | September 5, 2024 |
| July 18, 2024 | Health | F 0626 | Resident Rights Deficiencies | Permit a resident to return to the nursing home after hospitalization or therapeutic leave that exceeds bed-hold policy. | D | Yes | Deficient, Provider has date of correction | September 5, 2024 |
| July 18, 2024 | Health | F 0657 | Resident Assessment and Care Planning Deficiencies | Develop the complete care plan within 7 days of the comprehensive assessment; and prepared, reviewed, and revised by a team of health professionals. | D | Yes | Deficient, Provider has date of correction | September 5, 2024 |
| July 18, 2024 | Health | F 0713 | Nursing and Physician Services Deficiencies | Provide or arrange emergency care by a doctor 24 hours a day. | D | Yes | Deficient, Provider has date of correction | September 5, 2024 |
| July 18, 2024 | Health | F 0726 | Nursing and Physician Services Deficiencies | Ensure that nurses and nurse aides have the appropriate competencies to care for every resident in a way that maximizes each resident's well being. | G | Yes | Deficient, Provider has date of correction | September 13, 2024 |
| May 16, 2024 | Health | F 0550 | Resident Rights Deficiencies | Honor the resident's right to a dignified existence, self-determination, communication, and to exercise his or her rights. | D | No | Deficient, Provider has date of correction | July 1, 2024 |
| May 16, 2024 | Health | F 0551 | Resident Rights Deficiencies | Give the resident's representative the ability to exercise the resident's rights. | D | No | Deficient, Provider has date of correction | June 30, 2024 |
| May 16, 2024 | Health | F 0582 | Resident Rights Deficiencies | Give residents notice of Medicaid/Medicare coverage and potential liability for services not covered. | D | No | Deficient, Provider has date of correction | June 30, 2024 |
| May 16, 2024 | Health | F 0609 | Freedom from Abuse, Neglect, and Exploitation Deficiencies | Timely report suspected abuse, neglect, or theft and report the results of the investigation to proper authorities. | D | Yes | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0610 | Freedom from Abuse, Neglect, and Exploitation Deficiencies | Respond appropriately to all alleged violations. | D | Yes | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0623 | Resident Rights Deficiencies | Provide timely notification to the resident, and if applicable to the resident representative and ombudsman, before transfer or discharge, including appeal rights. | D | No | Deficient, Provider has date of correction | June 30, 2024 |
| May 16, 2024 | Health | F 0641 | Resident Assessment and Care Planning Deficiencies | Ensure each resident receives an accurate assessment. | D | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0655 | Resident Assessment and Care Planning Deficiencies | Create and put into place a plan for meeting the resident's most immediate needs within 48 hours of being admitted | D | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | 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. | E | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0657 | Resident Assessment and Care Planning Deficiencies | Develop the complete care plan within 7 days of the comprehensive assessment; and prepared, reviewed, and revised by a team of health professionals. | E | No | Deficient, Provider has date of correction | June 30, 2024 |
| May 16, 2024 | Health | F 0677 | Quality of Life and Care Deficiencies | Provide care and assistance to perform activities of daily living for any resident who is unable. | D | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0684 | Quality of Life and Care Deficiencies | Provide appropriate treatment and care according to orders, resident’s preferences and goals. | E | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0695 | Quality of Life and Care Deficiencies | Provide safe and appropriate respiratory care for a resident when needed. | D | No | Deficient, Provider has date of correction | July 4, 2024 |
| May 16, 2024 | Health | F 0732 | Nursing and Physician Services Deficiencies | Post nurse staffing information every day. | F | No | Deficient, Provider has date of correction | July 8, 2024 |
| May 16, 2024 | Health | F 0756 | Pharmacy Service Deficiencies | Ensure a licensed pharmacist perform a monthly drug regimen review, including the medical chart, following irregularity reporting guidelines in developed policies and procedures. | E | No | Deficient, Provider has date of correction | June 25, 2024 |
| May 16, 2024 | Health | F 0758 | Pharmacy Service Deficiencies | Implement gradual dose reductions(GDR) and non-pharmacological interventions, unless contraindicated, prior to initiating or instead of continuing psychotropic medication; and PRN orders for psychotropic medications are only used when the medication is necessary and PRN use is limited. | E | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0759 | Pharmacy Service Deficiencies | Ensure medication error rates are not 5 percent or greater. | E | No | Deficient, Provider has date of correction | August 2, 2024 |
| May 16, 2024 | Health | F 0761 | Pharmacy Service Deficiencies | Ensure drugs and biologicals used in the facility are labeled in accordance with currently accepted professional principles; and all drugs and biologicals must be stored in locked compartments, separately locked, compartments for controlled drugs. | D | No | Deficient, Provider has date of correction | July 12, 2024 |
| May 16, 2024 | Health | F 0838 | Administration Deficiencies | Conduct and document a facility-wide assessment to determine what resources are necessary to care for residents competently during both day-to-day operations (including nights and weekends) and emergencies. | F | No | Deficient, Provider has date of correction | June 30, 2024 |
| May 16, 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 | August 2, 2024 |
| May 16, 2024 | Health | F 0880 | Infection Control Deficiencies | Provide and implement an infection prevention and control program. | E | No | Deficient, Provider has date of correction | July 25, 2024 |
| September 6, 2023 | Health | F 0883 | Infection Control Deficiencies | Develop and implement policies and procedures for flu and pneumonia vaccinations. | D | No | Deficient, Provider has date of correction | September 25, 2023 |
| September 6, 2023 | Health | F 0887 | Infection Control Deficiencies | Educate residents and staff on COVID-19 vaccination, offer the COVID-19 vaccine to eligible residents and staff after education, and properly document each resident and staff member's vaccination status. | D | No | Deficient, Provider has date of correction | September 25, 2023 |
| May 25, 2023 | Health | F 0550 | Resident Rights Deficiencies | Honor the resident's right to a dignified existence, self-determination, communication, and to exercise his or her rights. | E | No | Deficient, Provider has date of correction | June 30, 2023 |
| May 25, 2023 | Health | F 0561 | Resident Rights Deficiencies | Honor the resident's right to and the facility must promote and facilitate resident self-determination through support of resident choice. | D | No | Deficient, Provider has date of correction | June 9, 2023 |
| May 25, 2023 | Health | F 0577 | Resident Rights Deficiencies | Allow residents to easily view the nursing home's survey results and communicate with advocate agencies. | E | No | Deficient, Provider has date of correction | July 1, 2023 |
| May 25, 2023 | Health | F 0584 | Resident Rights Deficiencies | Honor the resident's right to a safe, clean, comfortable and homelike environment, including but not limited to receiving treatment and supports for daily living safely. | D | No | Deficient, Provider has date of correction | June 30, 2023 |
| May 25, 2023 | Health | F 0623 | Resident Rights Deficiencies | Provide timely notification to the resident, and if applicable to the resident representative and ombudsman, before transfer or discharge, including appeal rights. | E | No | Deficient, Provider has date of correction | June 30, 2023 |
| May 25, 2023 | Health | F 0625 | Resident Rights Deficiencies | Notify the resident or the resident’s representative in writing how long the nursing home will hold the resident’s bed in cases of transfer to a hospital or therapeutic leave. | E | No | Deficient, Provider has date of correction | July 7, 2023 |
| May 25, 2023 | 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 | July 7, 2023 |
| May 25, 2023 | Health | F 0657 | Resident Assessment and Care Planning Deficiencies | Develop the complete care plan within 7 days of the comprehensive assessment; and prepared, reviewed, and revised by a team of health professionals. | D | No | Deficient, Provider has date of correction | June 23, 2023 |
| May 25, 2023 | Health | F 0684 | Quality of Life and Care Deficiencies | Provide appropriate treatment and care according to orders, resident’s preferences and goals. | E | No | Deficient, Provider has date of correction | June 30, 2023 |
| May 25, 2023 | Health | F 0689 | Quality of Life and Care Deficiencies | Ensure that a nursing home area is free from accident hazards and provides adequate supervision to prevent accidents. | D | No | Deficient, Provider has date of correction | June 22, 2023 |
| May 25, 2023 | Health | F 0690 | Quality of Life and Care Deficiencies | Provide appropriate care for residents who are continent or incontinent of bowel/bladder, appropriate catheter care, and appropriate care to prevent urinary tract infections. | D | No | Deficient, Provider has date of correction | June 23, 2023 |
| May 25, 2023 | Health | F 0692 | Quality of Life and Care Deficiencies | Provide enough food/fluids to maintain a resident's health. | D | No | Deficient, Provider has date of correction | June 30, 2023 |
| May 25, 2023 | Health | F 0693 | Quality of Life and Care Deficiencies | Ensure that feeding tubes are not used unless there is a medical reason and the resident agrees; and provide appropriate care for a resident with a feeding tube. | D | No | Deficient, Provider has date of correction | June 28, 2023 |
| May 25, 2023 | Health | F 0725 | Nursing and Physician Services Deficiencies | Provide enough nursing staff every day to meet the needs of every resident; and have a licensed nurse in charge on each shift. | E | No | Deficient, Provider has date of correction | June 29, 2023 |
| May 25, 2023 | Health | F 0756 | Pharmacy Service Deficiencies | Ensure a licensed pharmacist perform a monthly drug regimen review, including the medical chart, following irregularity reporting guidelines in developed policies and procedures. | E | No | Deficient, Provider has date of correction | June 30, 2023 |
| May 25, 2023 | Health | F 0758 | Pharmacy Service Deficiencies | Implement gradual dose reductions(GDR) and non-pharmacological interventions, unless contraindicated, prior to initiating or instead of continuing psychotropic medication; and PRN orders for psychotropic medications are only used when the medication is necessary and PRN use is limited. | D | No | Deficient, Provider has date of correction | July 5, 2023 |
| May 25, 2023 | Health | F 0761 | Pharmacy Service Deficiencies | Ensure drugs and biologicals used in the facility are labeled in accordance with currently accepted professional principles; and all drugs and biologicals must be stored in locked compartments, separately locked, compartments for controlled drugs. | E | No | Deficient, Provider has date of correction | July 5, 2023 |
| May 25, 2023 | Health | F 0806 | Nutrition and Dietary Deficiencies | Ensure each resident receives and the facility provides food that accommodates resident allergies, intolerances, and preferences, as well as appealing options. | D | No | Deficient, Provider has date of correction | June 19, 2023 |
| May 25, 2023 | Health | F 0812 | Nutrition and Dietary Deficiencies | Procure food from sources approved or considered satisfactory and store, prepare, distribute and serve food in accordance with professional standards. | E | No | Deficient, Provider has date of correction | June 19, 2023 |
| May 25, 2023 | 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. | E | No | Deficient, Provider has date of correction | June 18, 2023 |
| May 25, 2023 | Health | F 0880 | Infection Control Deficiencies | Provide and implement an infection prevention and control program. | E | No | Deficient, Provider has date of correction | June 30, 2023 |
From the Care Compare health citations file NH_HealthCitations_Sep2026_2.csv, processed on September 1, 2026.
Penalties
| Penalty date | Type | Fine amount | Payment denial began | Payment denial, days | Fine ID |
|---|---|---|---|---|---|
| May 1, 2026 | Fine | $12,500 | 143615 | ||
| May 1, 2026 | Fine | $6,545 | 143633 | ||
| May 16, 2024 | Fine | $89,206 | 131604 |
From the Care Compare penalties file NH_Penalties_Sep2026_2.csv, processed on September 1, 2026.
Care Compare provider information
| Field | As filed |
|---|---|
| Provider Type | Medicare and Medicaid |
| Ownership Type | For profit - Limited Liability company |
| Legal Business Name | ISLANDS SKILLED NURSING AND REHABILITATION, LLC |
| Date First Approved to Provide Medicare and Medicaid Services | 2020-04-30 |
| Provider Resides in Hospital | N |
| Continuing Care Retirement Community | N |
| Urban | Y |
| County/Parish | Honolulu |
| Telephone Number | 8087738700 |
| Special Focus Status | SFF Candidate |
| 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 | 42 |
| Average Number of Residents per Day | 36.4 |
| Overall Rating | 1 |
| Health Inspection Rating | 1 |
| QM Rating | 3 |
| Long-Stay QM Rating | 3 |
| Processing Date | 2026-08-01 |
From the Care Compare Provider Information file NH_ProviderInfo_Aug2026.csv, processed on August 1, 2026.
Get an email when this record changes
One email a day naming what moved on Islands Skilled Nursing & Rehabilitation: 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 May 1, 2026: A penalty was recorded: Fine. That is one line of the alert.
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The citable document for Islands Skilled Nursing & Rehabilitation
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 Hawaii 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 125067.