Skilled nursing facility · CMS certification number 335684

Sapphire Nursing And Rehab At Goshen

Goshen, New York · Medicare and Medicaid · 24 certified beds in Care Compare

Download Sapphire Nursing And Rehab At Goshen’s record (CSV, each figure with its worksheet, line and column)

Sapphire Nursing And Rehab At Goshen: 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 November 14, 2025.
Net patient revenue rose from $20.0M in fiscal year 2023 to $20.2M in fiscal year 2024.
Its result from service to patients: −$766K (2022), −$698K (2023), −$1.4M (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 November 14, 2025, 1 change is listed on this record: a deficiency.
Its net patient revenue of $20.2M ranks 289th of the 539 nursing facilities in New York whose latest cost report on file is fiscal year 2024.
All 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.

Sapphire Nursing And Rehab At Goshen: 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-2540-10	2024 · report 1442435	2023 · report 1401921	2022 · report 1371737	2021 · report 1342569	2020 · report 1313475	2019 · report 1282479	2018 · report 1249479	2017 · report 1209869	2016 · report 1174355	2015 · report 1151814	2014 · report 1116588	2013 · report 1085576	2012 · report 1052863	2011 · report 1012422
Period began	January 1, 2024	January 1, 2023	January 1, 2022	January 1, 2021	January 1, 2020	January 1, 2019	January 1, 2018	September 1, 2017	January 1, 2016	January 1, 2015	January 1, 2014	January 1, 2013	January 1, 2012	January 1, 2011
Period ended	December 31, 2024	December 31, 2023	December 31, 2022	December 31, 2021	December 31, 2020	December 31, 2019	December 31, 2018	December 31, 2017	December 31, 2016	December 31, 2015	December 31, 2014	December 31, 2013	December 31, 2012	December 31, 2011
Days, where not a full year	—	—	—	—	—	—	—	121	—	—	—	—	—	—
Processed by CMS	November 14, 2025	January 7, 2025	January 16, 2024	February 16, 2023	April 21, 2022	April 15, 2021	January 16, 2020	August 21, 2018	August 22, 2017	January 24, 2017	December 29, 2015	February 9, 2015	December 19, 2013	September 26, 2012
Total patient revenue	$26,100,202	$25,729,958	$26,863,209	$23,211,871	$21,713,327	$22,011,683	$21,565,546	$7,608,768	$17,870,798	$19,240,911	$21,243,513	$21,049,130	$20,541,282	$22,144,135
Contractual allowances and discounts	$5,850,692	$5,761,030	$7,918,571	$7,697,521	$5,544,754	$6,643,961	$6,795,782	$2,079,338	—	—	—	—	—	$1
Net patient revenue	$20,249,510	$19,968,928	$18,944,638	$15,514,350	$16,168,573	$15,367,722	$14,769,764	$5,529,430	$17,870,798	$19,240,911	$21,243,513	$21,049,130	$20,541,282	$22,144,134
Total operating expenses	$21,603,868	$20,667,368	$19,711,057	$16,865,697	$16,749,408	$16,500,051	$15,414,152	$6,009,733	$19,989,916	$20,774,110	$20,459,299	$21,666,392	$20,300,673	$19,982,768
Net income from service to patients	−$1,354,358	−$698,440	−$766,419	−$1,351,347	−$580,835	−$1,132,329	−$644,388	−$480,303	−$2,119,118	−$1,533,199	$784,214	−$617,262	$240,609	$2,161,366
Total other income	$325,749	$1,116,539	$1,316,424	$4,637,596	$1,081,484	$1,409	$146	$329	$82,606	$1,112,973	$118,832	$36,539	$148,865	$274,076
Net income after other income	−$1,028,609	$418,099	$550,005	$3,286,249	$500,649	−$1,130,920	−$644,242	−$479,974	−$2,036,512	−$420,226	$903,046	−$580,723	$389,474	$2,435,442
Net income	−$1,028,609	−$894,131	$550,005	$3,286,249	$473,696	−$1,259,140	−$903,617	−$479,974	−$2,036,512	−$420,226	$903,046	−$580,723	$389,474	$2,435,442
Total facility beds, all components	160	160	160	160	160	160	160	160	120	120	120	120	120	120
Bed days available, all components	58,560	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicare (Title XVIII) patient days	12,783	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicaid (Title XIX) patient days	24,422	—	—	—	—	—	—	—	—	—	—	—	—	—
Other-payer patient days	5,470	—	—	—	—	—	—	—	—	—	—	—	—	—
Total patient days, all components	42,675	42,230	29,500	51,761	38,524	41,048	40,570	14,659	41,600	42,859	51,004	58,788	86,277	113,143
Medicare discharges	217	—	—	—	—	—	—	—	—	—	—	—	—	—
Medicaid discharges	63	—	—	—	—	—	—	—	—	—	—	—	—	—
Other-payer discharges	79	—	—	—	—	—	—	—	—	—	—	—	—	—
Total discharges, all components	359	363	377	288	310	411	429	155	411	450	436	721	419	413
Average length of stay, Medicare, in days	—	—	—	—	—	—	—	—	39.41	41.52	—	—	—	—
Average length of stay, Medicaid, in days	—	—	—	—	—	—	—	—	376.33	387.6	431.24	616.51	613	519.57
Average length of stay, all patients, in days	—	—	—	—	—	—	—	—	101.22	—	—	—	—	—

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-2540-96	2010 · report 414688	2009 · report 395829	2008 · report 355417	2007 · report 337951	2006 · report 303415	2005 · report 266248	2004 · report 237508	2003 · report 187173	2002 · report 150909	2001 · report 161227	2000 · report 128013	1999 · report 38906	1998 · report 78552	1997 · report 78549	1996 · report 78547
Report status	settled	settled	settled	settled	settled	settled	settled	as submitted	as submitted	settled	settled	settled	settled	reopened	reopened
Processed by CMS	August 5, 2011	March 17, 2011	August 25, 2009	April 29, 2009	March 3, 2008	November 13, 2006	November 29, 2005	July 16, 2004	July 3, 2003	October 1, 2003	February 13, 2003	September 25, 2001	September 29, 2000	December 12, 2000	April 12, 2000
Net patient revenue	$21,114,156	$19,573,116	$20,256,388	$19,718,489	$18,972,051	$18,505,558	$17,576,211	$15,681,538	$15,517,519	$9,120,293	$8,499,560	$7,932,023	$7,940,633	$9,998,830	$7,457,495
Total operating expenses	$19,833,010	$20,017,307	$20,099,692	$19,908,064	$20,074,002	$18,022,148	$16,789,781	$15,841,408	$15,654,189	$15,559,141	$14,187,968	$10,776,535	$9,798,312	$9,160,653	$8,659,156
Net income from service to patients	$1,281,146	−$444,191	$156,696	−$189,575	−$1,101,951	$483,410	$786,430	−$159,870	−$136,670	−$6,438,848	−$5,688,408	−$2,844,512	−$1,857,679	$838,177	−$1,201,661
Total other income	$143,217	$24,257	$318,899	$344,448	$256,273	$166,477	$158,917	$198,603	$209,038	$6,298,387	$5,978,033	$5,711,128	$5,286,272	$4,220,027	$3,429,149
Total other expenses	—	—	—	$260,587	$228,756	—	—	—	—	—	—	$3,189,017	$2,730,287	$2,265,689	$2,110,142
Net income	$1,424,363	−$419,934	$475,595	−$105,714	−$1,074,434	$649,887	$945,347	$38,733	$72,368	−$140,461	$289,625	−$322,401	$698,306	$2,792,515	$117,346
Total facility beds, all components	120	120	120	120	120	120	120	120	120	120	120	120	120	120	120
Total patient days, all components	41,969	42,685	42,895	42,659	42,810	42,708	42,448	42,320	42,577	43,314	43,542	43,650	43,711	43,723	43,746
Total discharges, all components	413	359	305	278	303	287	194	144	86	90	69	57	102	107	101
Average length of stay, Medicare, in days	43.85	36.78	47.11	47.01	32.96	33.86	65.92	88.22	128.36	117.43	167.5	219.21	64.9	73.6	66.43
Average length of stay, Medicaid, in days	524.23	683.41	954.83	533.95	785.07	832.63	1,080.48	—	—	—	—	—	—	1,010.4	1,406.63
Average length of stay, all patients, in days	101.62	118.9	140.64	153.45	141.29	148.81	218.8	293.89	495.08	481.27	631.04	765.79	428.54	408.63	433.13

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.

Sapphire Nursing And Rehab At Goshen: nurse staffing hours by quarter →

Who owns Sapphire Nursing And Rehab At Goshen, as filed with CMS

Care Compare

5% OR GREATER DIRECT OWNERSHIP INTEREST: GOSHEN OPERATIONS LLC (organization), 100%%, since 09/01/2017
5% OR GREATER INDIRECT OWNERSHIP INTEREST: ABRAMCZYK, MACHLA (individual), 20%%, since 09/01/2017; FARKOWITZ, ESTHER (individual), 33%%, since 09/01/2017; SCHUCK, ROBERT (individual), 13%%, since 09/01/2017
OPERATIONAL/MANAGERIAL CONTROL: PLATSCHEK, RICHARD (individual), NOT APPLICABLE, since 09/01/2017

Medicare enrollment

As filed in the CMS file dated October 1, 2026 (Medicare enrollment ownership), under the enrollment of GOSHEN OPERATIONS LLC (enrollment ID O20171019000505).

5% OR GREATER DIRECT OWNERSHIP INTEREST: GOSHEN OPERATIONS LLC (organization), 100.00%, since 09/01/2017
5% OR GREATER INDIRECT OWNERSHIP INTEREST: ESTHER FARKOWITZ (individual), 33.33%, since 09/01/2017; MACHLA ABRAMCZYK (individual), 20.00%, since 09/01/2017; RICHARD PLATSCHEK (individual), 33.34%, since 09/01/2017; ROBERT SCHUCK (individual), 13.33%, since 09/01/2017
OPERATIONAL/MANAGERIAL CONTROL: RICHARD PLATSCHEK (individual), 100.00%, since 09/01/2017

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

Private equity company, real estate investment trust and holding company: No: GOSHEN OPERATIONS LLC.

Private equity company, real estate investment trust and holding company: Paused by CMS: ESTHER FARKOWITZ; MACHLA ABRAMCZYK; RICHARD PLATSCHEK; ROBERT SCHUCK; RICHARD PLATSCHEK.

Recent changes on this record

August 19, 2026: A deficiency was cited under tag F 0645, scope and severity D. NH_HealthCitations_Oct2026.csv

Inspections of Sapphire Nursing And Rehab At Goshen

Cycle 1: health April 16, 2025 (4 deficiencies), fire safety April 16, 2025 (5)
Cycle 2: health February 7, 2023 (6 deficiencies), fire safety February 7, 2023 (7)
Cycle 3: health December 10, 2019 (8 deficiencies), fire safety December 10, 2019 (6)

Deficiencies cited at Sapphire Nursing And Rehab At Goshen

18 deficiencies on file, by tag, newest citation first

every one from a health inspection; 3 cited from a complaint, marked below. Letter after a date: scope and severity grade.

F 0645, resident assessment and care planning: August 19, 2026 (D, from a complaint, Deficient, Provider has no plan of correction).
F 0657, resident assessment and care planning: April 16, 2025 (D, Deficient, Provider has date of correction, corrected June 9, 2025); December 10, 2019 (D, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0812, nutrition and dietary: April 16, 2025 (D, Deficient, Provider has date of correction, corrected June 9, 2025); December 10, 2019 (E, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0880, infection control: April 16, 2025 (D, Deficient, Provider has date of correction, corrected June 9, 2025); December 10, 2019 (D, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0690, quality of life and care: December 10, 2024 (D, from a complaint, Deficient, Provider has date of correction, corrected February 3, 2025).
F 0711, nursing and physician services: December 10, 2024 (D, from a complaint, Deficient, Provider has date of correction, corrected February 3, 2025).
F 0584, resident rights: February 7, 2023 (D, Deficient, Provider has date of correction, corrected April 11, 2023).
F 0684, quality of life and care: February 7, 2023 (D, Deficient, Provider has date of correction, corrected April 11, 2023); December 10, 2019 (D, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0689, quality of life and care: February 7, 2023 (D, Deficient, Provider has date of correction, corrected April 11, 2023).
F 0725, nursing and physician services: February 7, 2023 (E, Deficient, Provider has date of correction, corrected April 11, 2023).
F 0623, resident rights: December 10, 2019 (B, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0656, resident assessment and care planning: December 10, 2019 (D, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0692, quality of life and care: December 10, 2019 (D, Deficient, Provider has date of correction, corrected February 4, 2020).
F 0758, pharmacy service: December 10, 2019 (D, Deficient, Provider has date of correction, corrected February 4, 2020).

Sapphire Nursing And Rehab At Goshen in Care Compare

Ownership Type: For profit - Individual
Legal Business Name: GOSHEN OPERATIONS LLC
Date First Approved to Provide Medicare and Medicaid Services: 1985-09-18
Provider Resides in Hospital: N
Continuing Care Retirement Community: N
Urban: Y
County/Parish: Orange
Telephone Number: 8453601200
Chain Name: SAPPHIRE CARE GROUP
Chain ID: 590
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: 110.8
Overall Rating: 5
Health Inspection Rating: 4
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 · ownership NH_Ownership_Oct2026.csv.

Nothing on file for Sapphire Nursing And Rehab At Goshen: no penalty in Care Compare; no change in ownership since September 20, 2022.

Other nursing facilities in Goshen and New York

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