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Skilled nursing facility · CMS certification number 335410

Waters Edge at Port Jefferson for Rehabilitation a

Port Jefferson, New York · Medicare and Medicaid · 120 certified beds in Care Compare

Download Waters Edge at Port Jefferson for Rehabilitation a’s record (CSV, each figure with its worksheet, line and column)

In Care Compare’s provider information: Penalties: 1 · Fines: 1 · Fines, total amount: $153,911.00 · Payment denials: 0. The most recent penalty on file: August 11, 2025, Fine, $153,911. Every penalty on file ↓

Waters Edge at Port Jefferson for Rehabilitation a: 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 December 29, 2025.
  • Net patient revenue rose from $19.6M in fiscal year 2023 to $21.4M in fiscal year 2024.
  • Its result from service to patients: −$831K (2022), −$190K (2023), $750K (2024).
  • Its cost reports on file run from fiscal year 1996 to fiscal year 2024.
  • Its net patient revenue of $21.4M ranks 276th of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
  • 1 of the 5 nursing facilities in New York closest in size to it, whose latest cost report on file is fiscal year 2024, also reports a gain on service to patients.

Waters Edge at Port Jefferson for Rehabilitation a: Medicare cost reports

Form CMS-2540-10: every report is settled.

Cost reports on form CMS-2540-10, fiscal years 2011 to 2024
Form CMS-2540-102024 · report 14457382023 · report 13986792022 · report 13703062021 · report 13427522020 · report 13103582019 · report 12818382018 · report 12436422017 · report 12038382016 · report 11722962015 · report 11354392014 · report 11227292013 · report 10878182012 · report 10561302011 · report 1010990
Period beganJanuary 1, 2024January 1, 2023January 1, 2022January 1, 2021January 1, 2020March 1, 2019January 1, 2018January 1, 2017January 1, 2016January 1, 2015January 1, 2014January 1, 2013January 1, 2012January 1, 2011
Period endedDecember 31, 2024December 31, 2023December 31, 2022December 31, 2021December 31, 2020December 31, 2019December 31, 2018December 31, 2017December 31, 2016December 31, 2015December 31, 2014December 31, 2013December 31, 2012December 31, 2011
Processed by CMSDecember 29, 2025November 6, 2024December 12, 2023February 20, 2023February 14, 2022March 30, 2021September 19, 2019July 31, 2018August 8, 2017July 25, 2016April 27, 2016March 27, 2015February 28, 2014September 21, 2012
Total patient revenue$25,556,149$23,497,459$18,005,380$18,130,858$15,778,827$13,842,659$15,004,359$13,824,503$14,073,748$13,182,685$12,891,999$10,676,826$12,537,060$11,124,943
Contractual allowances and discounts$4,191,568$3,945,044————————————
Net patient revenue$21,364,581$19,552,415$18,005,380$18,130,858$15,778,827$13,842,659$15,004,359$13,824,503$14,073,748$13,182,685$12,891,999$10,676,826$12,537,060$11,124,943
Total operating expenses$20,614,099$19,742,270$18,836,414$17,223,097$16,430,463$14,215,646$13,744,650$12,601,834$14,481,049$12,803,808$12,567,672$12,762,696$12,033,786$11,656,429
Net income from service to patients$750,482−$189,855−$831,034$907,761−$651,636−$372,987$1,259,709$1,222,669−$407,301$378,877$324,327−$2,085,870$503,274−$531,486
Total other income$41,256$344,406$14,223$8,778$1,108,079$22,017$58,709$99,304$12,257$117,711$90,840$25,176$48,401$47,271
Net income after other income$791,738$154,551−$816,811$916,539$456,443−$350,970$1,318,418$1,321,973−$395,044$496,588$415,167−$2,060,694$551,675−$484,215
Net income$791,738$59,787−$816,811$916,539$456,443−$350,970$1,318,418$1,321,973−$395,044$496,588$415,167−$2,060,694$551,675−$484,215
Total facility beds, all components120120120120120120120120120120120120120120
Bed days available, all components43,920—————————————
Medicare (Title XVIII) patient days10,920—————————————
Medicaid (Title XIX) patient days23,598—————————————
Other-payer patient days7,014—————————————
Total patient days, all components41,53239,73839,08736,61235,08537,21541,57539,82239,94438,17536,54638,88736,21734,703
Medicare discharges272—————————————
Medicaid discharges95—————————————
Other-payer discharges151—————————————
Total discharges, all components518448439469424424404375422393417393390393
Average length of stay, Medicare, in days40.1549.0854.3942.6653.7440.9536.329.9726.2738.329.3235.5837.6524.11
Average length of stay, Medicaid, in days248.4402.17268319.73247.8221.26372.49720.38728.33590.05599.93636.48519.43543.02
Average length of stay, all patients, in days80.1888.789.0478.0682.7587.77102.91106.1994.6597.1487.6498.9592.8688.3

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.

Cost reports on form CMS-2540-96, fiscal years 1996 to 2010
Form CMS-2540-962010 · report 4135002009 · report 3860572008 · report 3712742007 · report 3314352006 · report 3110762005 · report 2646072004 · report 2313742003 · report 1947342002 · report 1610862001 · report 1280172000 · report 373941999 · report 373931998 · report 373921997 · report 781391996 · report 78137
Report statussettledsettledsettledsettledsettledsettledsettledsettledsettledsettledsettledsettledreopenedsettledreopened
Processed by CMSJuly 28, 2011August 23, 2010May 28, 2010January 20, 2009June 3, 2008October 16, 2006August 22, 2005September 21, 2004September 30, 2003February 13, 2003February 11, 2002July 24, 2001August 21, 2001July 21, 1999July 21, 1999
Net patient revenue$12,420,129$13,411,483$13,326,724$12,657,389$13,274,826$12,781,591$11,104,859$11,388,336$11,513,047$12,167,676$12,157,629$11,396,962$12,097,748$11,578,018$9,211,601
Total operating expenses$12,270,784$12,607,503$14,049,283$13,336,157$13,611,380$12,794,508$13,123,610$12,456,579$12,672,333$14,592,381$14,008,073$12,461,378$12,618,125$11,089,067$9,366,054
Net income from service to patients$149,345$803,980−$722,559−$678,768−$336,554−$12,917−$2,018,751−$1,068,243−$1,159,286−$2,424,705−$1,850,444−$1,064,416−$520,377$488,951−$154,453
Total other income$28,850$22,843$495,670$328,015$362,972$445,408$107,751$140,564$138,654$194,891$237,256$321,617$265,876$237,323$310,478
Net income$178,195$826,823−$226,889−$350,753$26,418$432,491−$1,911,000−$927,679−$1,020,632−$2,229,814−$1,613,188−$742,799−$254,501$726,274$156,025
Total facility beds, all components120120120120120120120120120120120120120120120
Total patient days, all components40,75941,96142,01442,22442,26242,50440,63141,01340,57639,74540,14136,01338,20739,93740,587
Total discharges, all components392392520369477392534598588807798841887687363
Average length of stay, Medicare, in days34.2331.5831.6935.831.8333.483232.4531.9130.0534.0131.1231.4734.1741.03
Average length of stay, Medicaid, in days708.1658.61258.41366.56240.95731.73249.74195.38239.99255.38379.58331.45457.17578.81576.26
Average length of stay, all patients, in days103.98107.0480.8114.4388.6108.4376.0968.5869.0149.2550.342.8243.0758.13111.81

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.

Waters Edge at Port Jefferson for Rehabilitation a: nurse staffing hours by quarter →

Who owns Waters Edge at Port Jefferson for Rehabilitation a, as filed with CMS

Care Compare

  • 5% OR GREATER DIRECT OWNERSHIP INTEREST: EINHORN, NEAL (individual), 44%%, since 08/10/2017; FRIEDMAN, MARK (individual), 44%%, since 08/10/2017; RUDNER, AKIVA (individual), NO PERCENTAGE PROVIDED, since 08/10/2017; SAX, STEVEN (individual), NO PERCENTAGE PROVIDED, since 08/10/2017
  • ADP OF THE SNF: MANDELBAUM, JEFFREY (individual), NOT APPLICABLE, since 11/24/2025; MARCENA, NADGEFFRENA (individual), NOT APPLICABLE, since 09/17/2024; WHANG, SUNG (individual), NOT APPLICABLE, since 06/01/2021; ZUCKER, YOSSIE (individual), NOT APPLICABLE, since 08/22/2017
  • MANAGING CONTROL - GOVERNING BODY: EINHORN, NEAL (individual), NOT APPLICABLE, since 08/10/2017; FRIEDMAN, MARK (individual), NOT APPLICABLE, since 08/10/2017
  • OPERATIONAL/MANAGERIAL CONTROL: MANDELBAUM, JEFFREY (individual), NOT APPLICABLE, since 11/24/2025; MARCENA, NADGEFFRENA (individual), NOT APPLICABLE, since 09/17/2024; WHANG, SUNG (individual), NOT APPLICABLE, since 06/01/2021

Medicare enrollment

As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of PORT JEFFERSON OPERATING LLC (enrollment ID O20190318001806).

  • 5% OR GREATER DIRECT OWNERSHIP INTEREST: AKIVA RUDNER (individual), 4.00%, since 08/10/2017; MARK FRIEDMAN (individual), 43.50%, since 08/10/2017; NEAL EINHORN (individual), 43.50%, since 08/10/2017; STEVEN SAX (individual), 4.00%, since 08/10/2017; YOSSIE ZUCKER (individual), 5.00%, since 08/22/2017
  • ADP OF THE SNF: JEFFREY MANDELBAUM (individual), since 11/24/2025; NADGEFFRENA MARCENA (individual), since 09/17/2024; SUNG WHANG (individual), since 06/01/2021; YOSSIE ZUCKER (individual), since 08/22/2017; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 03/01/2019; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (organization), since 07/09/2025; No owner named in the filing (individual), since 08/18/2025
  • MANAGING CONTROL - GOVERNING BODY: MARK FRIEDMAN (individual), since 08/10/2017; NEAL EINHORN (individual), since 08/10/2017
  • OPERATIONAL/MANAGERIAL CONTROL: JEFFREY MANDELBAUM (individual), since 11/24/2025; NADGEFFRENA MARCENA (individual), since 09/17/2024; SUNG WHANG (individual), since 06/01/2021

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

Private equity company, real estate investment trust and holding company: Paused by CMS: AKIVA RUDNER; MARK FRIEDMAN; NEAL EINHORN; STEVEN SAX; YOSSIE ZUCKER; JEFFREY MANDELBAUM; NADGEFFRENA MARCENA; SUNG WHANG; YOSSIE ZUCKER; No owner named in the filing; MARK FRIEDMAN; NEAL EINHORN; JEFFREY MANDELBAUM; NADGEFFRENA MARCENA; SUNG WHANG.

Private equity company, real estate investment trust and holding company: No: No owner named in the filing; No owner named in the filing; No owner named in the filing; No owner named in the filing; No owner named in the filing; No owner named in the filing; No owner named in the filing; No owner named in the filing; No owner named in the filing.

Changes in ownership

  • January 1, 2026, enrollment ownership file; no longer listed: ANDREA RULAND (ADP OF THE SNF); ANDREA RULAND (OPERATIONAL/MANAGERIAL CONTROL); first listed: JEFFREY MANDELBAUM (ADP OF THE SNF), associated since November 24, 2025; JEFFREY MANDELBAUM (OPERATIONAL/MANAGERIAL CONTROL), associated since November 24, 2025. Skilled_Nursing_Facility_All_Owners_:_2026-01-01.csv
  • November 1, 2025, enrollment ownership file; no longer listed: NEAL EINHORN (CORPORATE OFFICER); DAVID SIMCHA ROLL (W-2 MANAGING EMPLOYEE); MARK FRIEDMAN (CORPORATE OFFICER); first listed: NADGEFFRENA MARCENA (ADP OF THE SNF), associated since September 17, 2024; NADGEFFRENA MARCENA (OPERATIONAL/MANAGERIAL CONTROL), associated since September 17, 2024; SUNG WHANG (ADP OF THE SNF), associated since June 1, 2021; SUNG WHANG (OPERATIONAL/MANAGERIAL CONTROL), associated since June 1, 2021; ANDREA RULAND (ADP OF THE SNF), associated since June 16, 2025; ANDREA RULAND (OPERATIONAL/MANAGERIAL CONTROL), associated since June 16, 2025; YOSSIE ZUCKER (ADP OF THE SNF), associated since August 22, 2017; NEAL EINHORN (MANAGING CONTROL - GOVERNING BODY), associated since August 10, 2017; a listing under ADP OF THE SNF with no owner named, associated since July 9, 2025; MARK FRIEDMAN (MANAGING CONTROL - GOVERNING BODY), associated since August 10, 2017. Skilled_Nursing_Facility_All_Owners_:_2025-11-01.csv

Inspections of Waters Edge at Port Jefferson for Rehabilitation a

  • Cycle 1: health August 11, 2025 (9 deficiencies), fire safety August 11, 2025 (2)
  • Cycle 2: health February 15, 2024 (8 deficiencies), fire safety February 15, 2024 (9)
  • Cycle 3: health February 28, 2022 (6 deficiencies), fire safety February 28, 2022 (2)

Deficiencies cited at Waters Edge at Port Jefferson for Rehabilitation a

23 deficiencies on file, by tag, newest citation first

every one from a health inspection; every one marked “Deficient, Provider has date of correction”; 6 cited from a complaint, marked below. Letter after a date: scope and severity grade.

  • F 0558, resident rights: August 11, 2025 (D, corrected September 26, 2025).
  • F 0658, resident assessment and care planning: August 11, 2025 (D, corrected September 26, 2025); February 28, 2022 (D, corrected April 11, 2022).
  • F 0677, quality of life and care: August 11, 2025 (D, corrected September 26, 2025).
  • F 0686, quality of life and care: August 11, 2025 (D, corrected September 26, 2025); February 28, 2022 (E, corrected April 11, 2022).
  • F 0695, quality of life and care: August 11, 2025 (K, corrected September 26, 2025).
  • F 0761, pharmacy service: August 11, 2025 (D, corrected September 26, 2025).
  • F 0812, nutrition and dietary: August 11, 2025 (E, corrected September 26, 2025).
  • F 0835, administration: August 11, 2025 (E, corrected September 26, 2025).
  • F 0880, infection control: August 11, 2025 (D, corrected September 26, 2025).
  • F 0580, resident rights: February 21, 2025 (D, from a complaint, corrected April 1, 2025); February 28, 2022 (D, corrected April 11, 2022).
  • F 0684, quality of life and care: February 21, 2025 (J, from a complaint, corrected April 1, 2025); January 22, 2025 (E, from a complaint, corrected February 1, 2025).
  • F 0689, quality of life and care: February 21, 2025 (E, from a complaint, corrected April 1, 2025).
  • F 0711, nursing and physician services: February 21, 2025 (E, from a complaint, corrected April 1, 2025).
  • F 0725, nursing and physician services: February 15, 2024 (E, from a complaint, corrected April 3, 2024).
  • F 0755, pharmacy service: February 15, 2024 (E, corrected April 3, 2024).
  • F 0842, resident assessment and care planning: February 15, 2024 (E, corrected April 3, 2024).
  • F 0610, freedom from abuse, neglect, and exploitation: February 28, 2022 (D, corrected April 11, 2022).
  • F 0640, resident assessment and care planning: February 28, 2022 (B, corrected April 11, 2022).
  • F 0710, nursing and physician services: February 28, 2022 (D, corrected April 11, 2022).

Penalties

Penalty dateTypeFine amountPayment denial beganPayment denial, daysFine ID
August 11, 2025Fine$153,911135159

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

Waters Edge at Port Jefferson for Rehabilitation a in Care Compare

  • Ownership Type: For profit - Limited Liability company
  • Legal Business Name: PORT JEFFERSON OPERATING LLC
  • Date First Approved to Provide Medicare and Medicaid Services: 1974-12-01
  • Provider Resides in Hospital: N
  • Continuing Care Retirement Community: N
  • Urban: Y
  • County/Parish: Suffolk
  • Telephone Number: 6314735400
  • Chain Name: CARERITE CENTERS
  • Chain ID: 110
  • 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: 107.5
  • Overall Rating: 2
  • Health Inspection Rating: 1
  • QM Rating: 5
  • Long-Stay QM Rating: 5
  • 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 · penalties NH_Penalties_Oct2026.csv · ownership NH_Ownership_Oct2026.csv.

Other nursing facilities in New York

Report a figure on Waters Edge at Port Jefferson for Rehabilitation a’s record that differs from its CMS file, quoting 335410.