Skilled nursing facility · CMS certification number 335287
Park Gardens Rehabilitation & Nursing Center LLC
Riverdale, New York · Medicare and Medicaid · 200 certified beds in Care Compare
Park Gardens Rehabilitation & Nursing Center LLC: 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 rose from $26.4M in fiscal year 2023 to $29.3M in fiscal year 2024.
- Its result from service to patients: −$666K (2022), −$32K (2023), $360K (2024).
- Its cost reports on file run from fiscal year 1996 to fiscal year 2024.
- Since its cost report for fiscal year 2024 was filed on August 28, 2025, no other change appears in the CMS files.
- Its net patient revenue of $29.3M ranks 191st of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
- 2 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 gain on service to patients.
Park Gardens Rehabilitation & Nursing Center LLC: Medicare cost reports
Form CMS-2540-10: each report covers January 1 to December 31 of its year; every report is settled.
| Form CMS-2540-10 | 2024 · report 1434799 | 2023 · report 1386427 | 2022 · report 1358312 | 2021 · report 1328906 | 2020 · report 1304279 | 2019 · report 1267651 | 2018 · report 1240770 | 2017 · report 1207505 | 2016 · report 1189157 | 2015 · report 1145911 | 2014 · report 1106040 | 2013 · report 1076313 | 2012 · report 1047514 | 2011 · report 1012537 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Processed by CMS | August 28, 2025 | June 25, 2024 | July 14, 2023 | August 4, 2022 | November 11, 2021 | September 15, 2020 | August 14, 2019 | August 21, 2018 | May 2, 2018 | November 4, 2016 | July 30, 2015 | August 18, 2014 | August 29, 2013 | September 27, 2012 |
| Total patient revenue | $35,814,351 | $35,872,046 | $32,549,209 | $27,619,701 | $27,199,026 | $29,494,678 | $30,419,619 | $28,700,056 | $28,097,889 | $27,760,723 | $25,264,215 | $27,584,811 | $27,703,408 | $27,892,723 |
| Contractual allowances and discounts | $6,563,084 | $9,488,989 | $9,338,184 | $4,242,751 | $5,415,869 | $5,768,052 | $7,376,311 | $6,163,006 | $6,333,521 | $6,928,397 | $5,228,871 | $5,403,086 | $5,177,974 | $4,963,684 |
| Net patient revenue | $29,251,267 | $26,383,057 | $23,211,025 | $23,376,950 | $21,783,157 | $23,726,626 | $23,043,308 | $22,537,050 | $21,764,368 | $20,832,326 | $20,035,344 | $22,181,725 | $22,525,434 | $22,929,039 |
| Total operating expenses | $28,891,666 | $26,415,036 | $23,877,104 | $23,434,486 | $23,094,435 | $22,976,412 | $22,539,732 | $22,607,862 | $21,744,390 | $20,969,478 | $20,103,404 | $22,193,147 | $22,527,502 | $22,917,258 |
| Net income from service to patients | $359,601 | −$31,979 | −$666,079 | −$57,536 | −$1,311,278 | $750,214 | $503,576 | −$70,812 | $19,978 | −$137,152 | −$68,060 | −$11,422 | −$2,068 | $11,781 |
| Total other income | — | $183 | $323,697 | $1,768,124 | $1,310,872 | $2,341 | $1,738 | $153,300 | $1,130 | $161,697 | $62,643 | $14,964 | $4,933 | $1,017 |
| Net income after other income | $359,601 | −$31,796 | −$342,382 | $1,710,588 | −$406 | $752,555 | $505,314 | $82,488 | $21,108 | $24,545 | −$5,417 | $3,542 | $2,865 | $12,798 |
| Net income | $271,414 | −$31,796 | −$342,382 | $1,710,588 | −$406 | $752,555 | $505,314 | $82,488 | $21,108 | $24,545 | −$5,417 | $3,542 | $2,865 | $12,798 |
| Total facility beds, all components | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 |
| Bed days available, all components | 73,200 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicare (Title XVIII) patient days | 7,502 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicaid (Title XIX) patient days | 56,445 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other-payer patient days | 6,760 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Total patient days, all components | 70,707 | 70,300 | 70,742 | 70,884 | 66,650 | 72,970 | 72,941 | 73,149 | 72,233 | 72,223 | 72,453 | 85,922 | 94,665 | 89,742 |
| Medicare discharges | 52 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Medicaid discharges | 153 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Other-payer discharges | 80 | — | — | — | — | — | — | — | — | — | — | — | — | — |
| Total discharges, all components | 285 | 226 | 279 | 287 | 338 | 203 | 134 | 198 | 199 | 218 | 157 | 143 | 131 | 156 |
| Average length of stay, Medicaid, in days | 368.92 | 393.68 | 333.45 | 363.58 | 365.57 | 665.75 | 697.04 | 491.37 | 672.83 | 507.95 | — | — | — | — |
Net income, fiscal years 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011. Checked against the form’s own arithmetic: what that check shows.
Form CMS-2540-96: each report covers January 1 to December 31 of its year.
| Form CMS-2540-96 | 2010 · report 414810 | 2009 · report 386083 | 2008 · report 355862 | 2007 · report 338338 | 2006 · report 302914 | 2005 · report 277754 | 2004 · report 236353 | 2003 · report 197285 | 2002 · report 161380 | 2001 · report 160068 | 2000 · report 36821 | 1999 · report 36820 | 1998 · report 77944 | 1997 · report 77941 | 1996 · report 77938 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Report status | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | settled | reopened | reopened |
| Processed by CMS | August 8, 2011 | August 23, 2010 | August 30, 2009 | May 1, 2009 | February 26, 2008 | May 2, 2007 | November 8, 2005 | October 15, 2004 | October 28, 2003 | September 17, 2003 | January 10, 2002 | July 12, 2001 | April 12, 2000 | April 12, 2000 | March 24, 1999 |
| Net patient revenue | $22,092,320 | $21,157,862 | $21,542,009 | $19,853,182 | $19,182,577 | $18,800,857 | $17,792,179 | $16,469,485 | $16,025,211 | $14,167,830 | $12,758,367 | $12,412,250 | $12,932,637 | $12,966,496 | $12,321,456 |
| Total operating expenses | $22,094,503 | $21,128,722 | $21,634,624 | $20,122,919 | $19,444,255 | $18,724,760 | $17,734,889 | $16,437,723 | $16,023,359 | $14,212,600 | $11,873,506 | $11,735,311 | $11,916,519 | $11,742,302 | $11,657,292 |
| Net income from service to patients | −$2,183 | $29,140 | −$92,615 | −$269,737 | −$261,678 | $76,097 | $57,290 | $31,762 | $1,852 | −$44,770 | $884,861 | $676,939 | $1,016,118 | $1,224,194 | $664,164 |
| Total other income | $52,022 | $6,485 | $120,446 | $294,834 | $288,587 | — | $206 | $22,303 | $51,754 | $46,190 | $51,211 | $57,531 | $27,360 | $7,815 | $3,652 |
| Net income | $49,839 | $35,625 | $27,831 | $25,097 | $26,909 | $76,097 | $57,496 | $54,065 | $53,606 | $1,420 | $936,072 | $734,470 | $1,043,478 | $1,232,009 | $667,816 |
| Total facility beds, all components | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 | 200 |
| Total patient days, all components | 70,674 | 70,156 | 69,774 | 70,087 | 66,979 | 66,934 | 68,473 | 69,783 | 70,472 | 70,044 | 69,259 | 69,415 | 68,033 | 68,302 | 68,738 |
| Total discharges, all components | 119 | 100 | 105 | 112 | 113 | 127 | 92 | 107 | 87 | 94 | 101 | 103 | 249 | 211 | 356 |
| Average length of stay, Medicare, in days | 1,654 | 5,422 | 6,460 | 179.66 | 220.6 | 202.8 | 289.73 | 210.32 | 167.85 | 218.86 | 1,065.5 | 902.75 | 60.72 | 62.08 | 71.29 |
| Average length of stay, Medicaid, in days | 599.72 | 717.83 | 628.41 | 1,026.29 | 776.55 | 692.35 | 938.17 | 837.11 | 1,080.08 | 933.88 | 732.52 | 731.76 | 464.66 | 664.2 | 245 |
| Average length of stay, all patients, in days | 593.9 | 701.56 | 664.51 | 625.78 | 592.73 | 527.04 | 744.27 | 652.18 | 810.02 | 745.15 | 685.73 | 673.93 | 273.22 | 323.71 | 193.08 |
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.
Park Gardens Rehabilitation & Nursing Center LLC: nurse staffing hours by quarter →
Who owns Park Gardens Rehabilitation & Nursing Center LLC, as filed with CMS
Care Compare
- GENERAL PARTNERSHIP INTEREST: ABRAMCZYK, SOLOMON (individual), since 01/01/2002; GOLDENBERG, LEON (individual), since 01/01/2002; KAHAN, STEVE (individual), since 01/01/2002
- OPERATIONAL/MANAGERIAL CONTROL: ABRAMCZYK, SOLOMON (individual), since 09/21/2011
Ownership percentage for each: NOT APPLICABLE.
Medicare enrollment
As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of PARK GARDENS REHABILITATION AND NURSING CENTER LLC (enrollment ID O20111004000523).
- GENERAL PARTNERSHIP INTEREST: LEON GOLDENBERG (individual), 26.00%, since 01/01/2002; SOLOMON H ABRAMCZYK (individual), 67.00%, since 01/01/2002; STEVE KAHAN (individual), 5.00%, since 01/01/2002
- OPERATIONAL/MANAGERIAL CONTROL: SOLOMON H ABRAMCZYK (individual), 67.00%, since 09/21/2011
Private equity company, real estate investment trust and holding company: “Paused by CMS” for every owner listed here. Paused by CMS: Form CMS-855A, December 11, 2025.
Inspections of Park Gardens Rehabilitation & Nursing Center LLC
- Cycle 1: health February 17, 2026 (5 deficiencies), fire safety February 17, 2026 (1)
- Cycle 2: health July 26, 2023 (4 deficiencies), fire safety July 26, 2023 (3)
- Cycle 3: health April 21, 2021 (8 deficiencies), fire safety April 21, 2021 (2)
Deficiencies cited at Park Gardens Rehabilitation & Nursing Center LLC
17 deficiencies on file, by tag, newest citation first
every one from a health inspection; every one marked “Deficient, Provider has date of correction”; none cited from a complaint. Letter after a date: scope and severity grade.
- F 0557, resident rights: February 17, 2026 (D, corrected April 15, 2026).
- F 0658, resident assessment and care planning: February 17, 2026 (D, corrected April 15, 2026).
- F 0684, quality of life and care: February 17, 2026 (D, corrected April 15, 2026).
- F 0711, nursing and physician services: February 17, 2026 (D, corrected April 15, 2026).
- F 0756, pharmacy service: February 17, 2026 (D, corrected April 15, 2026).
- F 0655, resident assessment and care planning: July 26, 2023 (D, corrected September 11, 2023).
- F 0656, resident assessment and care planning: July 26, 2023 (D, corrected September 11, 2023).
- F 0657, resident assessment and care planning: July 26, 2023 (D, corrected September 11, 2023).
- F 0761, pharmacy service: July 26, 2023 (D, corrected September 11, 2023); April 21, 2021 (D, corrected May 28, 2021).
- F 0577, resident rights: April 21, 2021 (E, corrected May 12, 2021).
- F 0584, resident rights: April 21, 2021 (E, corrected May 12, 2021).
- F 0641, resident assessment and care planning: April 21, 2021 (D, corrected May 6, 2021).
- F 0677, quality of life and care: April 21, 2021 (D, corrected May 28, 2021).
- F 0842, resident assessment and care planning: April 21, 2021 (D, corrected May 28, 2021).
- F 0880, infection control: April 21, 2021 (E, corrected May 28, 2021).
- F 0921, environmental: April 21, 2021 (E, corrected May 12, 2021).
Park Gardens Rehabilitation & Nursing Center LLC in Care Compare
- Ownership Type: For profit - Limited Liability company
- Legal Business Name: PARK GARDENS REHABILITATION AND NURSING CENTER LLC
- Date First Approved to Provide Medicare and Medicaid Services: 1972-12-31
- Provider Resides in Hospital: N
- Continuing Care Retirement Community: N
- Urban: Y
- County/Parish: Bronx
- Telephone Number: 7185492200
- Provider Changed Ownership in Last 12 Months: N
- With a Resident and Family Council: Resident
- Automatic Sprinkler Systems in All Required Areas: Yes
- Average Number of Residents per Day: 191.0
- Overall Rating: 4
- Health Inspection Rating: 4
- QM Rating: 4
- Long-Stay QM Rating: 4
- Short-Stay QM Rating: 5
Care Compare, October 1, 2026: provider information NH_ProviderInfo_Oct2026.csv · inspections NH_SurveySummary_Oct2026.csv · citations NH_HealthCitations_Oct2026.csv · ownership NH_Ownership_Oct2026.csv.
Nothing on file for Park Gardens Rehabilitation & Nursing Center LLC: no penalty in Care Compare; no change in ownership since September 20, 2022.
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Report a figure on Park Gardens Rehabilitation & Nursing Center LLC’s record that differs from its CMS file, quoting 335287.