Skilled nursing facility · CMS certification number 335155

WINDSOR PARK REHAB & NURSING CENTER

QUEENS VILLAGE, New York · Medicare and Medicaid · 70 certified beds in Care Compare

Download WINDSOR PARK REHAB & NURSING CENTER’s record (CSV, each figure with its worksheet, line and column)

In Care Compare’s provider information: Penalties: 1 · Fines: 1 · Fines, total amount: $306,240.00 · Payment denials: 0. The most recent penalty on file: June 30, 2024, Fine, $306,240. Every penalty on file ↓

WINDSOR PARK REHAB & NURSING CENTER: its citable report, full history — $295 · an email when it changes — $99/month

What stands out

Its latest cost report on file is for fiscal year 2024, covering January 1, 2024 to December 31, 2024 (365 days), and CMS processed it on August 28, 2025.
Net patient revenue fell from $11.1M in fiscal year 2023 to $10.8M in fiscal year 2024.
Its result from service to patients: −$688K (2022), −$30K (2023), −$12K (2024).
Its cost reports on file run from fiscal year 1996 to fiscal year 2024.
Its net patient revenue of $10.8M ranks 452nd of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
3 of the 5 nursing facilities in New York closest in size to it, whose latest cost report on file is fiscal year 2024, also report a loss on service to patients.

WINDSOR PARK REHAB & NURSING CENTER: Medicare cost reports

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

Cost reports on form CMS-2540-10, fiscal years 2011 to 2024
Form CMS-2540-10	2024 · report 1434789	2023 · report 1389813	2022 · report 1362235	2021 · report 1333106	2020 · report 1305386	2019 · report 1277725	2018 · report 1242105	2017 · report 1203033	2016 · report 1173732	2015 · report 1138220	2014 · report 1106483	2013 · report 1085521	2012 · report 1042233	2011 · report 1005922
Processed by CMS	August 28, 2025	July 19, 2024	August 15, 2023	September 20, 2022	November 24, 2021	December 29, 2020	August 23, 2019	July 26, 2018	August 18, 2017	July 26, 2016	August 3, 2015	February 6, 2015	July 23, 2013	September 17, 2012
Total patient revenue	$10,782,868	$11,123,133	$10,880,031	$9,714,475	$8,959,743	$8,527,584	$7,876,127	$7,808,222	—	$7,157,643	$7,336,503	$6,960,908	$6,073,906	$6,348,241
Contractual allowances and discounts	—	—	—	—	$478,607	$96,189	—	—	—	—	—	—	—	—
Net patient revenue	$10,782,868	$11,123,133	$10,880,031	$9,714,475	$8,481,136	$8,431,395	$7,876,127	$7,808,222	—	$7,157,643	$7,336,503	$6,960,908	$6,073,906	$6,348,241
Total operating expenses	$10,795,305	$11,153,279	$11,567,559	$9,798,519	$9,912,551	$8,070,679	$6,875,304	$6,803,732	—	$6,927,399	$6,867,512	$6,917,523	$6,405,952	$6,207,507
Net income from service to patients	−$12,437	−$30,146	−$687,528	−$84,044	−$1,431,415	$360,716	$1,000,823	$1,004,490	—	$230,244	$468,991	$43,385	−$332,046	$140,734
Total other income	$22,704	$40,641	$562,753	$2,359,358	$573,453	$99,230	$505,850	$533,681	—	—	—	$2,794	$26	$1,227
Net income after other income	$10,267	$10,495	−$124,775	$2,275,314	−$857,962	$459,946	$1,506,673	$1,538,171	—	$230,244	$468,991	$46,179	−$332,020	$141,961
Net income	$10,267	$10,495	−$124,775	$2,275,314	−$857,962	$459,946	$1,506,673	$1,538,171	—	$230,244	$468,991	$46,179	−$332,020	$141,961
Total facility beds, all components	70	70	70	70	70	70	70	70	—	70	70	70	70	70
Bed days available, all components	25,620	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicare (Title XVIII) patient days	1,718	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicaid (Title XIX) patient days	11,847	—	—	—	—	—	—	—	—	—	—	—	—	—
Other-payer patient days	8,175	—	—	—	—	—	—	—	—	—	—	—	—	—
Total patient days, all components	21,740	21,606	28,843	22,330	23,196	23,176	24,923	24,843	—	24,221	24,916	24,647	23,831	23,448
Medicare discharges	43	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicaid discharges	18	—	—	—	—	—	—	—	—	—	—	—	—	—
Other-payer discharges	17	—	—	—	—	—	—	—	—	—	—	—	—	—
Total discharges, all components	78	140	110	65	78	91	65	65	—	51	65	65	65	65
Average length of stay, Medicare, in days	39.95	72.88	63.13	155.17	192.05	59.21	34.57	48.55	—	72.93	55.29	54.02	52.43	40
Average length of stay, Medicaid, in days	658.17	191.75	519.17	767.39	684.39	604.5	918.09	878.52	—	885.09	946.61	933.83	907.83	911.91
Average length of stay, all patients, in days	278.72	154.33	262.21	343.54	297.38	254.68	383.43	382.2	—	474.92	383.32	379.18	366.63	360.74

Net income, fiscal years 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2015, 2014, 2013, 2012, 2011. Checked against the form’s own arithmetic: what that check shows.

None of these figures is carried on the report for fiscal year 2016.

Form CMS-2540-96: each report covers January 1 to December 31 of its year; every report is settled.

Cost reports on form CMS-2540-96, fiscal years 1996 to 2010
Form CMS-2540-96	2010 · report 416468	2009 · report 386878	2008 · report 355808	2007 · report 325110	2006 · report 310386	2005 · report 268330	2004 · report 234912	2003 · report 196207	2002 · report 160075	2001 · report 151519	2000 · report 115654	1999 · report 36326	1998 · report 77614	1997 · report 77612	1996 · report 77611
Processed by CMS	August 29, 2011	August 30, 2010	August 30, 2009	August 28, 2008	May 29, 2008	December 11, 2006	October 19, 2005	September 29, 2004	September 17, 2003	July 7, 2003	February 11, 2003	July 12, 2001	October 17, 2000	March 24, 1999	April 14, 1998
Net patient revenue	$5,998,656	$6,306,491	$6,197,291	$6,023,031	$6,366,470	$5,226,162	$5,558,682	$5,016,360	$5,141,329	$4,930,412	$4,748,482	$5,012,727	$4,598,371	$4,736,459	$4,667,615
Total operating expenses	$6,135,680	$6,406,643	$6,491,663	$6,133,114	$5,771,388	$5,349,324	$5,556,894	$5,118,556	$5,291,732	$4,754,550	$4,765,030	$4,627,381	$4,607,657	$4,616,266	$4,364,978
Net income from service to patients	−$137,024	−$100,152	−$294,372	−$110,083	$595,082	−$123,162	$1,788	−$102,196	−$150,403	$175,862	−$16,548	$385,346	−$9,286	$120,193	$302,637
Total other income	$9,264	$1,272	$162	$162	$8,342	$405	$562	$971	$7,714	$7,229	$6,964	$11,915	$8,959	$18,904	$24,673
Net income	−$127,760	−$98,880	−$294,210	−$109,921	$603,424	−$122,757	$2,350	−$101,225	−$142,689	$183,091	−$9,584	$397,261	−$327	$139,097	$327,310
Total facility beds, all components	70	70	70	70	70	70	70	70	70	70	70	70	70	70	70
Total patient days, all components	24,076	23,993	23,775	23,907	23,891	24,387	25,212	24,933	24,772	24,737	24,264	24,032	24,361	24,231	24,063
Total discharges, all components	65	46	44	44	45	48	31	43	43	43	33	43	87	85	83
Average length of stay, Medicare, in days	38.57	170	169.38	198.23	101	87.82	74.22	56.77	72.19	60.04	106.15	194.75	43.84	46.56	47.62
Average length of stay, Medicaid, in days	949.22	712.97	665.38	673.28	1,012	810.77	1,753.38	2,249.6	2,171.6	2,145.6	1,833.91	652.03	754.36	847.54	892.32
Average length of stay, all patients, in days	370.4	521.59	540.34	543.34	530.91	508.06	813.29	579.84	576.09	575.28	735.27	558.88	280.01	285.07	289.92

Net income, fiscal years 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, 2001, 2000, 1999, 1998, 1997, 1996. Checked against the form’s own arithmetic: what that check shows.

WINDSOR PARK REHAB & NURSING CENTER: nurse staffing hours by quarter →

Who owns WINDSOR PARK REHAB & NURSING CENTER, as filed with CMS

Care Compare

5% OR GREATER DIRECT OWNERSHIP INTEREST: ESTATE OF ZVI KUPFER (organization), 10%%, since 12/04/2021; KUPFER, JOYCE (individual), 10%%, since 06/01/1986; LANDA, DAVID (individual), 29%%, since 06/01/1986; RE, ROBERT (individual), 10%%, since 06/01/1986; RUBIN, SUSAN (individual), 15%%, since 10/01/2010; SALAMON, MENAJEM (individual), 8%%, since 01/01/2022; SALAMON, TIRTZA (individual), 6%%, since 09/19/2023; UNGER, KEVIN (individual), 5%%, since 10/01/2010; UNGER, TODD (individual), 5%%, since 10/01/2010
CORPORATE DIRECTOR: GEWIRTZ, JONATHAN (individual), NOT APPLICABLE, since 01/01/2023
GENERAL PARTNERSHIP INTEREST: GOLDMAN-ABRAMCHIK, DAVID (individual), NOT APPLICABLE, since 09/19/2023
OPERATIONAL/MANAGERIAL CONTROL: GEWIRTZ, JONATHAN (individual), NOT APPLICABLE, since 01/01/2022; LANDA, DAVID (individual), NOT APPLICABLE, since 06/01/1986
W-2 MANAGING EMPLOYEE: GEWIRTZ, JONATHAN (individual), NOT APPLICABLE, since 06/15/2014

Medicare enrollment

As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of WINDSOR PARK NURSING HOME, INC. (enrollment ID O20111206000130).

5% OR GREATER DIRECT OWNERSHIP INTEREST: DAVID LANDA (individual), 28.50%, since 06/01/1986; ESTATE OF ZVI KUPFER (organization), 10.00%, since 12/04/2021; JOYCE KUPFER (individual), 10.00%, since 06/01/1986; KEVIN UNGER (individual), 5.00%, since 10/01/2010; MENAJEM SALAMON (individual), 7.50%, since 01/01/2022; ROBERT RE (individual), 10.00%, since 06/01/1986; SUSAN RUBIN (individual), 15.00%, since 10/01/2010; TIRTZA SALAMON (individual), 6.00%, since 09/19/2023; TODD UNGER (individual), 5.00%, since 10/01/2010
CORPORATE DIRECTOR: JONATHAN GEWIRTZ (individual), 5.00%, since 01/01/2023
GENERAL PARTNERSHIP INTEREST: DAVID GOLDMAN-ABRAMCHIK (individual), 3.00%, since 09/19/2023
OPERATIONAL/MANAGERIAL CONTROL: DAVID LANDA (individual), 100.00%, since 06/01/1986; JONATHAN GEWIRTZ (individual), 5.00%, since 01/01/2022
W-2 MANAGING EMPLOYEE: JONATHAN GEWIRTZ (individual), 5.00%, since 06/15/2014

Paused by CMS: Form CMS-855A, December 11, 2025.

Private equity company, real estate investment trust and holding company: Paused by CMS: DAVID LANDA; JOYCE KUPFER; KEVIN UNGER; MENAJEM SALAMON; ROBERT RE; SUSAN RUBIN; TIRTZA SALAMON; TODD UNGER; JONATHAN GEWIRTZ; DAVID GOLDMAN-ABRAMCHIK; DAVID LANDA; JONATHAN GEWIRTZ; JONATHAN GEWIRTZ.

Private equity company, real estate investment trust and holding company: No: ESTATE OF ZVI KUPFER.

Changes in ownership

February 1, 2024, enrollment ownership file; first listed: DAVID GOLDMAN-ABRAMCHIK (GENERAL PARTNERSHIP INTEREST), associated since September 19, 2023; TIRTZA SALAMON (5% OR GREATER DIRECT OWNERSHIP INTEREST), associated since September 19, 2023; ESTATE OF ZVI KUPFER (5% OR GREATER DIRECT OWNERSHIP INTEREST), associated since December 4, 2021; JONATHAN GEWIRTZ (OPERATIONAL/MANAGERIAL CONTROL), associated since January 1, 2022; JONATHAN GEWIRTZ (W-2 MANAGING EMPLOYEE), associated since June 15, 2014; JONATHAN GEWIRTZ (DIRECTOR), associated since January 1, 2023. Skilled_Nursing_Facility_All_Owners_:_2024-02-01.csv
January 5, 2024, enrollment ownership file; no longer listed: PAUL GOLDFARB (5% OR GREATER DIRECT OWNERSHIP INTEREST). Skilled_Nursing_Facility_All_Owners_:_2024-01-05.csv
October 31, 2022, enrollment ownership file; no longer listed: YOJEVEDT SALAMON (5% OR GREATER DIRECT OWNERSHIP INTEREST); ZVI KUPFER (5% OR GREATER DIRECT OWNERSHIP INTEREST); first listed: MENAJEM SALAMON (5% OR GREATER DIRECT OWNERSHIP INTEREST), associated since January 1, 2022. Skilled_Nursing_Facility_All_Owners_:_2022-10-31.csv

Recent changes on this record

September 1, 2026: provider_name: Windsor Park Rehab & Nursing Center (capital letters changed). NH_ProviderInfo_Sep2026_3.csv

Inspections of WINDSOR PARK REHAB & NURSING CENTER

Cycle 1: health October 3, 2024 (3 deficiencies), fire safety October 3, 2024 (2)
Cycle 2: health September 1, 2022 (0 deficiencies), fire safety September 1, 2022 (4)
Cycle 3: health October 29, 2019 (11 deficiencies), fire safety October 29, 2019 (1)

Deficiencies cited at WINDSOR PARK REHAB & NURSING CENTER

14 deficiencies on file, by tag, newest citation first

every one from a health inspection; every one marked “Deficient, Provider has date of correction”; 11 cited from a complaint, marked below. Letter after a date: scope and severity grade.

F 0584, resident rights: October 3, 2024 (E, corrected November 27, 2024).
F 0732, nursing and physician services: October 3, 2024 (C, corrected November 27, 2024).
F 0880, infection control: October 3, 2024 (D, corrected November 27, 2024).
F 0550, resident rights: June 30, 2024 (K, from a complaint, corrected July 5, 2024).
F 0561, resident rights: June 30, 2024 (K, from a complaint, corrected July 5, 2024).
F 0578, resident rights: June 30, 2024 (K, from a complaint, corrected July 5, 2024).
F 0603, freedom from abuse, neglect, and exploitation: June 30, 2024 (K, from a complaint, corrected July 5, 2024).
F 0604, freedom from abuse, neglect, and exploitation: June 30, 2024 (K, from a complaint, corrected July 5, 2024).
F 0641, resident assessment and care planning: June 30, 2024 (E, from a complaint, corrected July 5, 2024).
F 0835, administration: June 30, 2024 (F, from a complaint, corrected July 5, 2024).
F 0841, nursing and physician services: June 30, 2024 (E, from a complaint, corrected July 5, 2024).
F 0600, freedom from abuse, neglect, and exploitation: October 24, 2023 (D, from a complaint, corrected December 11, 2023).
F 0609, freedom from abuse, neglect, and exploitation: October 24, 2023 (D, from a complaint, corrected December 11, 2023).
F 0758, pharmacy service: October 24, 2023 (D, from a complaint, corrected December 11, 2023).

Penalties

Penalty date	Type	Fine amount	Payment denial began	Payment denial, days	Fine ID
June 30, 2024	Fine	$306,240			22307

From the Care Compare penalties file NH_Penalties_Oct2026.csv, processed on October 1, 2026.

WINDSOR PARK REHAB & NURSING CENTER in Care Compare

Ownership Type: For profit - Corporation
Legal Business Name: WINDSOR PARK NURSING HOME, INC.
Date First Approved to Provide Medicare and Medicaid Services: 1967-07-13
Provider Resides in Hospital: N
Continuing Care Retirement Community: N
Urban: Y
County/Parish: Queens
Telephone Number: 7184680800
Provider Changed Ownership in Last 12 Months: N
With a Resident and Family Council: Both
Automatic Sprinkler Systems in All Required Areas: Yes
Average Number of Residents per Day: 66.7
Overall Rating: 2
Health Inspection Rating: 1
QM Rating: 3
Long-Stay QM Rating: 4
Short-Stay QM Rating: 3

Care Compare, October 1, 2026: provider information NH_ProviderInfo_Oct2026.csv · inspections NH_SurveySummary_Oct2026.csv · citations NH_HealthCitations_Oct2026.csv · penalties NH_Penalties_Oct2026.csv · ownership NH_Ownership_Oct2026.csv.

Other nursing facilities in New York

Report a figure on WINDSOR PARK REHAB & NURSING CENTER’s record that differs from its CMS file, quoting 335155.