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Gowanda Rehabilitation & Nursing Center
Nursing Home, Hospice Care, Palliative Care & Skilled Nursing · Gowanda, NY
CMS overall rating
3/5
CMS (the Centers for Medicare & Medicaid Services) is the federal agency that rates nursing home quality. Its Overall Rating runs from 1 to 5 stars, combining health inspections, staffing, and quality measures, with inspections weighted most heavily.
Nursing Home, Hospice Care, Palliative Care & Skilled Nursing · Gowanda, NY
CMS overall rating
3/5
CMS (the Centers for Medicare & Medicaid Services) is the federal agency that rates nursing home quality. Its Overall Rating runs from 1 to 5 stars, combining health inspections, staffing, and quality measures, with inspections weighted most heavily.
Gowanda Rehabilitation & Nursing Center accepts Medicare, Medicaid, and private pay.
Overview of Gowanda Rehabilitation & Nursing Center
If you’re looking at Gowanda Rehabilitation & Nursing Center, here’s what the numbers actually say. It’s a 160-bed nursing home on Miller Street in Gowanda, New York, run by GORNC Operating, LLC. The place offers nursing home care, hospice, palliative care, and skilled nursing, so it’s built for people who need real medical support, not just a place to live.
Right now 151 people call it home, which puts it at 94% full. Most residents stay around 105 days, so this isn’t a one-size-fits-all stay. Some people come for a few weeks of rehab after surgery or an illness. Others stay much longer because they need ongoing nursing care. The building offers rehab services, respite care, short-term rehab, a doctor on staff, and someone from the nursing team around the clock.
Two things stood out to me digging through this profile. First, there’s a Nurse Aide Training program right on-site, so staff can get state-certified without leaving the building. That matters because it means the facility is investing in growing its own trained aides instead of just hoping to hire experienced ones. Second, there’s an Active Resident Council. Residents actually meet regularly and have a real say in how things run, not just a suggestion box nobody checks.
On staffing, here’s the daily breakdown per resident: 29 minutes with an RN, 46 minutes with an LPN, and 2 hours and 2 minutes with a nurse aide. Add it up and that’s 4 hours and 9 minutes of nursing care every single day for each person living there.
Money-wise, Gowanda takes Medicare, Medicaid, and private pay. About a quarter of new residents come in on Medicare, usually for short rehab stints around 27 days. Almost 60% pay privately, often for stays of a month or two. The rest come in on Medicaid, typically for long-term care that lasts closer to a year.
New York’s Department of Health inspects the facility as part of routine oversight, and past inspections have touched on fire safety systems, emergency preparedness, and how hazardous materials get handled. That’s pretty standard territory for what state inspectors look at in nursing homes generally.
Gowanda is a working nursing facility juggling both short-term rehab patients and long-term residents, with structured programs like resident governance and in-house aide training that go a little beyond the basics.
Measured by Centers for Medicare & Medicaid Services (CMS)
Overall ratingThe Overall CMS Rating combines results from health inspections, staffing levels and quality measures. Health inspections carry the most weight. Staffing and quality scores can increase or decrease the final rating based on performance compared to state and national standards.
Health InspectionBased on the results of the facility's three most recent standard inspections and any complaint investigations. CMS reviews the number, scope, and severity of deficiencies, with more recent findings weighted more heavily.
StaffingMeasures average nursing staff hours per resident per day, including Registered Nurses (RNs) and total nursing staff. Ratings are adjusted based on the level of care residents require and are compared to state and national benchmarks.
Quality MeasuresBased on clinical and physical health indicators reported to CMS, such as hospital readmissions, falls, pressure ulcers, and improvements in mobility. These measures reflect how well residents' health needs are being managed.
Staffing hours
Daily nursing hours per resident by staff type, reported to CMS. Higher is generally better — compare this facility to state and national averages to see where staffing stands.
Hours per resident per day vs New York averages
Rank#70 / 399Nurse hours — State benchmarkedThis nursing home is ranked 70th out of 399 nursing homes we track in New York for nurse hours. Shows adjusted nurse hours per resident per day benchmarked to the New York average, with a ranking across 399 New York facilities. More hours mean more direct care. The national average is about 3.5 hrs; below 3.0 is a red flag.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
Total nursing care
This nursing home is ranked 70th out of 399 nursing homes we track in New York for nurse hours. Total adjusted nursing hours per resident per day, combining RN, LPN, and aide time. CMS adjusts this for case-mix so facilities can be fairly compared.
3h 57m
11% above state avg
This facilityState avg 3h 35m
Staff type
Hours / day / resident
vs state avg
Registered Nurse (RN)RNs hold the highest nursing license and can assess residents, interpret test results, and direct care plans. More RN hours per day often signals stronger clinical oversight and faster response to health changes.
41m
−3% State avg: 42m per day · National avg: 41m per day
LPN / LVNLicensed Practical Nurses (LPNs) or Licensed Vocational Nurses (LVNs) deliver routine hands-on care — medication administration, wound dressing, and monitoring vital signs. They work under RN supervision and make up a large share of daily bedside care.
55m
+20% State avg: 46m per day · National avg: 52m per day
Nurse AideCertified Nurse Aides (CNAs) provide the most direct day-to-day assistance: bathing, dressing, feeding, and mobility. Nurse aide hours are typically the largest staffing category and directly affect residents' quality of life.
2h 22m
+8% State avg: 2h 11m per day · National avg: 2h 20m per day
Weekend Total NursingCombined nursing hours (RN + LPN + Nurse Aide) per resident per day on weekends. Staffing often drops on weekends — this figure reveals whether the facility maintains adequate coverage outside of weekday hours.
3h 22m
+7% State avg: 3h 10m per day · National avg: 3h 26m per day
Physical TherapistHours per resident per day provided by licensed Physical Therapists (PTs) or PT Assistants. PT services help residents recover mobility after injury or illness and are especially important for post-acute (short-stay) rehabilitation.
4m
−43% State avg: 7m per day · National avg: 4m per day
Weekend RNRegistered nurse hours specifically on weekends. Facilities sometimes reduce RN presence on Saturdays and Sundays — a low weekend RN figure compared to weekday hours can indicate reduced clinical oversight when most administrative staff are absent.
16m
−43% State avg: 28m per day · National avg: 28m per day
3 of 6 metrics below state avg
By The Numbers
Community insights.
Bed count
A mid-sized community that may balance personal attention with shared amenities and social activities.160Rank#218 / 429Bed count — State benchmarkedThis nursing home is ranked 218th out of 429 nursing homes we track in New York for bed count. Shows this facility's certified or reported bed count compared to other New York facilities. Larger communities may offer more amenities, programs, and on-site services for residents and families.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
Medium-capacity home
· Offers a balance of services and community atmosphere.
Walk Score
Somewhat walkable. Some errands can be accomplished on foot, with a mix of nearby amenities.Rank#284 / 457Walk Score — State benchmarkedThis nursing home is ranked 284th out of 457 nursing homes we track in New York for walk score. Shows how walkable this facility's neighborhood is compared to the average walk score across New York facilities. Higher scores benefit residents, families, and staff.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
60/ 100
Occupancy rate
Occupancy between 85% and 95% suggests balanced demand.Rank#218 / 388Occupancy rate — State benchmarkedThis nursing home is ranked 218th out of 388 nursing homes we track in New York for occupancy. Shows this facility's occupancy rate versus the New York average, with its Statewide rank out of 388. Higher occupancy signals strong local demand and financial stability.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
93.8%This home usually has limited availability
Similar to the New York average: 90.6%
Occupied beds
150/ 160
Avg. Length of Stay
Average number of days residents stay at this facility, based on CMS cost report data. Shorter stays often reflect post-acute or rehab care; longer stays reflect long-term care.
105days
About this community
License Details
Facility TypeNursing Home
StatusActive
CountyCattaraugus
License Number0427303N
Ownership & Operating Entity
Gowanda Rehabilitation & Nursing Center is legally operated by GORNC Operating, LLC (For Profit).
Owner NameGORNC Operating, LLC (For Profit)
Payment & Insurance
1 service
Accept Medicare
Therapy & Rehabilitation
3 services
Rehabilitation Services
Respite Care
Short-Term Rehab
Staffing & Medical
2 services
Doctor on Staff
24-Hour Staffing
Additional Policies & Features
Pets not allowed
CMS Health Inspection History
ALM Inspection Grade
C
74 / 100
This is a proprietary Assisted Living Magazine grade.
Calculated from CMS inspection data for this community's nursing-home beds
How it compares
10 points below the New York average for CMS-certified facilities (84/100)
Category breakdown
CitationsTypical›
72 severity-weighted points (15 citations) · 67% higher than the typical CMS-certified NY facility (median: 43)
EnforcementConcern›
$61,162 in fines
PersistenceTypical›
52 days to fix issues · slower than the typical CMS-certified NY facility (median: 51)
Inspection grade: 74 out of 100, letter grade C.
About
About the ALM Inspection Grade
The Inspection Grade is a proprietary Assisted Living Magazine grade — a
0–100 score (shown as a letter) of a facility's regulatory inspection record,
compared with other CMS-certified facilities in New York. It is built from several categories, each carrying a
weighted share — ranking better than the typical facility in your state raises the grade, worse
lowers it. Serious problems weigh more than clean marks, so one severe issue costs more than a good
record earns.
It is not a government rating. CMS and state health agencies publish the underlying
inspection records; the grade is our own calculation from them, and no regulator endorses or reviews it.
It can disagree with the CMS Health Inspection rating, which does not factor
in enforcement and persistence.
How the score is actually built — the categories, what share of the grade each one
carries, the exact measure behind it, and how the pieces combine — is set out in the
Methodology panel. This page covers what the grade is, what it is not, and when we
decline to publish one.
It covers inspections, and nothing else. This grade reads a facility's regulatory
inspection record. It does not measure staffing levels, clinical quality, food, activities, or what
residents and families think of the place. A facility with a strong inspection record can still be
a poor fit, and a weaker record is a reason to ask questions rather than a verdict.
Not every facility is graded on the same categories. Which categories exist at all
depends on what a facility's regulator publishes — fines and problem-resolution data, for instance, are
collected only at the federal level, so they are never part of a state-licensed facility's grade. A
grade can even rest on a single category when that is the only inspection data on
record. It reflects what we can actually verify, and a facility is never marked down for data that
does not exist for it. The Methodology panel lists the categories this facility is
graded on.
The period we look at. Where a state publishes its own inspection record, the grade
follows that record and the period the state reports on. Where we grade from inspection reports we have read
ourselves, the grade covers the last five years. CMS-certified
nursing homes are graded on the current records CMS publishes. Either way, old findings age out: a
facility isn't judged forever on a problem it has long since fixed.
Data quality. We weigh every category by how much verified data we actually have —
federal CMS inspection records count fully, a state's own published record counts nearly as much, and reports read by our AI count for less. When a
record is thin, we grade more cautiously and won't publish a damaging grade we can't stand behind.
The scale. It's set so a typical facility lands around a B+. Most homes are fine;
C, D, or F is a genuine warning flag worth a closer look.
Methodology
How the grade is built for CMS-certified facilities
Every measure below is compared against other CMS-certified facilities in New York — a facility's
position among its peers, not a fixed target. Each category starts at
78, the neutral point, and a measure
moves it up or down according to where the facility ranks.
The score that comes out of those measures is turned into a letter on one
national scale, built from every CMS-certified facility in the country.
The federal inspection record is the same measurement in every state, so a B+ in
New York means what it means anywhere.
Citations50% of grade
All citations, weighted by severity and recencyEvery citation is scored by how serious it was and how widespread, using CMS's own scale — from 4 points for a minor finding up to 150 for widespread immediate jeopardy. The points are then added up across the last three inspection cycles, with the most recent counted three times as heavily as the two before it, so a recent bad inspection weighs more than an old one. Lower is better.100% of this category · can add or subtract
Enforcement35% of grade
FinesThe total federal fines on record. Not divided by the number of beds — a fine is a sum the regulator levied on the facility, and Medicare does not scale it by size either.50% of this category · can only subtract — a clean record here earns nothing
Enforcement actionsThe count of payment denials and other enforcement actions on record.50% of this category · can only subtract — a clean record here earns nothing
Persistence15% of grade
Time to correct a findingThe average number of days between a citation and its correction. Medicare's own health inspection score does not measure this at all, so it is the one category here that says something the federal rating cannot.100% of this category · can add or subtract
The categories are averaged, each weighted by the share shown above, giving a score out of 100.
Those shares assume every category has data behind it: where one is missing — because the
regulator publishes nothing for it — that category is left out and the remaining ones take its
share, rather than the facility being marked down for the gap.
A result above 78 is then pulled back toward it in
proportion to how complete the facility's record is, so a high grade cannot rest on thin evidence.
A recent serious finding can cap the result regardless of the categories. The number is finally
published on a 0–100 scale where a typical facility sits in the 70s and 80s.
The measures above compare this facility with CMS-certified facilities in New York;
the letter itself comes from the national scale described above.
InspectionsSince 2021 · 5 years of data
Includes all CMS health inspection records for this property, which could include management/ownership changes.
Total health inspections4
New York average4.2
Last Health inspection on May 2026
Total health citations
15Rank#149 / 402Health citations — State benchmarkedThis nursing home is ranked 149th out of 402 nursing homes we track in New York for health citations. Shows this facility's total health deficiency citations benchmarked to the New York State average, with a ranking across all 402 NY facilities. Lower citation counts earn a better rank.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
New York average20.1
Citations per inspection
3.75Rank#141 / 402Citations per inspection — State benchmarkedThis nursing home is ranked 141st out of 402 nursing homes we track in New York for citations per inspection. Shows average deficiency citations per CMS inspection for this facility versus the New York mean across 402 facilities with citation data. Lower is better.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
New York average4.77
Health citations are formal notices following inspections when they fail to comply with safety and care standards.
11 of 15 citations resulted from standard inspections; 1 of 15 resulted from complaint investigations; and 3 of 15 came from combined inspections (standard and complaint).
How this facility protects residents through staff vaccination policies and immunization practices.
Employee Flu Vaccination Rate: 60%
Percentage of facility employees vaccinated against influenza.
Lawsuit overview for Gowanda Rehabilitation & Nursing Center
Summary of court-record activity tied to this facility, compiled from publicly available case dockets.
Source: State court e-filing records
Total CasesEvery lawsuit on record involving this facility since the earliest filing. Long-term volume signals overall legal exposure.26
Active CasesLawsuits still moving through the courts. Active claims can affect day-to-day operations, settlement risk, and insurance posture.8
ClosedCases that have been disposed of — dismissed, settled, or decided. Shows how the facility has historically resolved disputes.18
SinceYear of the earliest case on record. A long history with steady filings suggests persistent issues; a recent first filing means newer exposure.2017
Most RecentMost recent filing on record. Recent activity means legal disputes are still being raised against this facility.2025
Last Scheduled Court DateMost recent court appearance scheduled on record. Court dates are captured when the report is compiled and are not updated as dockets move, so later hearings may have been set since.Jul 17, 2026
Federal penalties imposed by CMS for regulatory violations, including civil money penalties (fines)
and denials of payment for new Medicare/Medicaid admissions.
Source: CMS Penalties Database
(Data as of Jan 2026)
Total fines amount
$61K Rank#359 / 402Federal fines — State benchmarkedThis nursing home is ranked 359th out of 402 nursing homes we track in New York for federal fines. Shows this facility's cumulative CMS federal fine dollars versus the New York average among facilities with fines, and where it ranks among 402 facilities in the pool. Lower total dollars mean a better rank.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.Click the rank badge to see the full State ranking.Click here to see the full State ranking.
8% lower than New York average
New York average: $66K
Number of fines
1
51% fewer fines than New York average
New York average: 2.0
Payment DenialsSerious action where Medicare and/or Medicaid temporarily stops payments for new residents until issues are fixed.
0
100% fewer payment denials than New York average
New York average: 0.1
Fines amount comparison
Fines amount comparison
This facility$61K
New York average$66K
No penalties in the past 3 years
No civil money penalties or payment denials were reported in the last 3 years.
Quality of care over time
These measures show how residents usually do over time at this home, based on health outcomes and preventive care.
High-risk clinical events scoreA composite score based on pressure ulcers, falls with injury, weight loss, walking ability decline, and activities of daily living decline.11.7
19% worse than New York average
New York average: 9.8
Functional decline scoreA composite score based on activities of daily living decline, walking ability decline, and incontinence.22.6
25% worse than New York average
New York average: 18.1
Long-stay resident measures
Above averageCMS star rating based on long-stay quality measure performance. 5 stars = significantly above average, 1 star = significantly below average.
Need for Help with Daily Activities Increased Percent of long-stay residents whose need for help with daily activities has increased22.7%
38% worse than New York average
New York average: 16.4%
Walking Ability Worsened Percent of long-stay residents whose ability to move independently worsened23.8%
43% worse than New York average
New York average: 16.6%
Low Risk Residents with Bowel/Bladder Incontinence Percent of low risk long-stay residents who lose control of their bowels or bladder21.3%
In line with New York average
New York average: 21.4%
Falls with Major Injury Percent of long-stay residents experiencing one or more falls with major injury1.3%
55% better than New York average
New York average: 3.0%
High Risk Residents with Pressure Ulcers Percent of long-stay high risk residents with pressure ulcers4.5%
37% better than New York average
New York average: 7.2%
Urinary Tract Infection Percent of long-stay residents with a urinary tract infection0.6%
58% better than New York average
New York average: 1.4%
Lost Too Much Weight Percent of long-stay residents who lose too much weight6.3%
In line with New York average
New York average: 6.1%
Depressive Symptoms Percent of long-stay residents who have depressive symptoms0.0%
100% better than New York average
New York average: 18.1%
Antipsychotic Use Percent of long-stay residents who received an antipsychotic medication11.1%
11% better than New York average
New York average: 12.6%
Pneumococcal Vaccine Percent of long-stay residents assessed and appropriately given the pneumococcal vaccine99.2%
9% better than New York average
New York average: 91.4%
Influenza Vaccine Percent of long-stay residents assessed and appropriately given the seasonal influenza vaccine98.6%
In line with New York average
New York average: 95.2%
Hospitalizations per 1,000 days Number of hospitalizations per 1,000 long-stay resident days.1.89
11% worse than New York average
New York average: 1.71
ED visits per 1,000 days Number of outpatient emergency department visits per 1,000 long-stay resident days.1.74
29% worse than New York average
New York average: 1.35
Short-stay resident measures
Significantly below averageCMS star rating based on short-stay quality measure performance. 5 stars = much above average, 1 star = much below average.
Pneumococcal VaccinePercent of short-stay residents assessed and appropriately given the pneumococcal vaccine85.6%
12% better than New York average
New York average: 76.6%
Antipsychotic medication increasePercent of short-stay residents who newly received an antipsychotic medication1.8%
40% worse than New York average
New York average: 1.3%
Influenza VaccinePercent of short-stay residents assessed and appropriately given the seasonal influenza vaccine89.6%
14% better than New York average
New York average: 78.8%
Re-hospitalized after SNF stayPercentage of short-stay residents who were re-hospitalized after their nursing home admission.25.8%
25% worse than New York average
New York average: 20.6%
Emergency department visitsPercentage of short-stay residents who had an outpatient emergency department visit.8.9%
8% better than New York average
New York average: 9.7%
Falls with major injuryPercentage of SNF residents who experience falls with major injury during their stay.0.0%
100% better than New York average
New York average: 0.8%
Ability to care for self at dischargePercentage of residents at or above expected ability to care for themselves at discharge.57.1%
6% better than New York average
New York average: 53.7%
Successful return to home or communityRate of successful return to home or community from a skilled nursing facility.39.4%
22% worse than New York average
New York average: 50.6%
Breakdown by payment type
Medicare
24% of new residents, usually for short-term rehab.
Typical stay27 days
Private pay
59% of new residents, often for short stays.
Typical stay1 - 2 months
Medicaid
17% of new residents, often for long-term daily care.
Typical stay1 years
Facility Characteristics
Source: CMS Long-Term Care Facility Characteristics
(Data as of Jan 2026)
Total residents151
Medicare
9
6% of residents
Medicaid
139
92.1% of residents
Private pay or other
3
2% of residents
Programs & Services
Residents Group
Residents meet regularly to discuss policies, care quality, and activities
Nurse Aide Training
State-approved Nurse Aide Training and Competency Evaluation Program on-site
Active Resident Council
Organized group of residents that meets regularly to discuss facility policies, quality of life, and activities.
Financial Trends
Historical financial and operational data for Gowanda Rehabilitation & Nursing Center from 2011–2023, based on CMS SNF Cost Reports.
Includes all financial data for this property, which could include management/ownership changes.
Key figures below are for fiscal year ending in 12/2023.
Net Patient Income$401.1K↑ ~$975.1K vs 2022
Payroll Costs$7.7M↑ ~$1.2M vs 2022
Operating Margin2.7%↑ 7.3pp vs 2022
Financial Performance
Net patient revenueOperating expensesNet patient income
Payroll & Labor Costs
SalariesStaff salaries from the home's own payroll records.Wage CostsWage-related costs — benefits such as payroll taxes, health insurance and retirement. Together with salaries, these make up payroll.Contract LaborPay for temporary or agency staff. Counted under other operating costs, not payroll.
Payer Mix (percentage)
MedicareMedicaidPrivate Pay/Other
Metric
2011
2012
2013
2014
2015
2016
2017
2019
2020
2021
2022
2023
Occupancy %
97.1%
95.3%
95.3%
95.3%
81.7%
96.2%
96.1%
79.1%
73.7%
66.9%
72.2%
80.6%
Beds
160
160
160
160
160
160
160
160
160
160
160
160
Net Income
$2,844,200
$19,499
$1,493,733
-$379,439
$246,481
$118,827
$554,178
$626,617
-$722,932
-$3,169,067
-$521,472
$125,243
Gross Revenue
$40,607,342
$46,665,064
$46,614,898
$43,283,311
$46,652,610
$46,983,180
$46,396,789
$15,362,570
$13,977,553
$16,544,210
$19,487,697
$23,392,959
Operating Expenses
$16,501,272
$17,129,078
$16,975,516
$17,381,844
$17,984,064
$18,033,719
$17,688,432
$13,608,246
$13,919,158
$16,571,488
$13,049,718
$14,731,076
Net Patient Income
$2,565,578
$11,185
$1,491,049
-$625,399
$251,174
$114,493
-$626,646
$605,373
-$1,892,918
-$5,618,105
-$574,030
$401,070
Net Patient Revenue
$19,066,850
$17,140,263
$18,466,565
$16,756,445
$18,235,238
$18,148,212
$17,061,786
$14,213,619
$12,026,240
$10,953,383
$12,475,688
$15,132,146
Payroll Costs
$9,644,795
$10,063,683
$8,964,108
$9,233,252
$9,377,969
$9,439,262
$9,503,588
$7,415,011
$7,005,176
$6,268,431
$6,448,105
$7,687,935
Operating Margin %
13.5%
0.1%
8.1%
-3.7%
1.4%
0.6%
-3.7%
4.3%
-15.7%
-51.3%
-4.6%
2.7%
Medicare %
26.5%
24.3%
20.4%
19.3%
22.8%
20.8%
20.8%
8.5%
7.6%
7.7%
7.9%
6.4%
Medicaid %
63.6%
67.4%
67.4%
65.1%
69.4%
62.1%
51.9%
50.4%
60.6%
75.3%
72.5%
72.3%
Private %
9.9%
8.3%
12.2%
15.7%
7.7%
17.2%
27.3%
41.1%
31.8%
17.0%
19.5%
21.3%
Net Patient Revenue/Day
$336
$307
$332
$301
$382
$322
$304
$308
$279
$280
$296
$321
Cost/Day
$291
$307
$305
$312
$377
$320
$315
$295
$322
$424
$309
$313
Avg Length of Stay
107.3 days
110.5 days
122.3 days
114.3 days
112.0 days
104.7 days
90.4 days
104.1 days
123.3 days
128.2 days
125.1 days
105.0 days
Finances and operations
Based on CMS SNF Cost Report for fiscal year ending in 12/2023.
For-profit
Operated by a limited liability company.
Net patient revenueNet patient revenue — what the home actually collects for resident care, after contractual allowances, bad debt and discounts are subtracted from its gross charges (CMS cost report, Worksheet G-3). It covers resident care only; money the home earns from other sources is shown separately as "Other income."
$15.1M
Net patient incomeNet patient income: net patient revenue minus the home's total operating expenses. A positive figure means it earns more from resident care than it spends to deliver it; a negative figure means the opposite. It excludes non-operating "other income."
$401.1K
For-profit Operated by a limited liability company.
Net patient revenueNet patient revenue — what the home actually collects for resident care, after contractual allowances, bad debt and discounts are subtracted from its gross charges (CMS cost report, Worksheet G-3). It covers resident care only; money the home earns from other sources is shown separately as "Other income."
$15.1M Rank#289 / 387Net patient revenue — State benchmarkedThis nursing home is ranked 289th out of 387 nursing homes we track in New York. Shows this facility's net patient revenue compared to the New York average, among facilities reporting a recent fiscal year. Higher revenue generally means more resources for staffing and capital — read alongside Payroll %.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.
Net patient incomeNet patient income: net patient revenue minus the home's total operating expenses. A positive figure means it earns more from resident care than it spends to deliver it; a negative figure means the opposite. It excludes non-operating "other income."
$401.1K
Other incomeMoney the home earns outside of resident care — such as investments, grants, rentals and other non-operating sources (CMS cost report, Worksheet G-3). It is tracked separately from net patient revenue: it is not part of that figure, and it is not included in net patient income.
$228
Payroll costsStaff salaries plus wage-related costs — benefits such as payroll taxes, health insurance and retirement — from the home's own accounting records (CMS cost report, Worksheet A). Contract or agency labor is counted separately, under other operating costs.Rank#299 / 387Payroll costs — State benchmarkedThis nursing home is ranked 299th out of 387 nursing homes we track in New York. Shows total staff payroll — salaries plus wage-related benefits — benchmarked to the New York average, among facilities reporting a recent fiscal year. Higher payroll relative to peers often signals better staffing and less reliance on contract labor.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.
$7.7M
50.8% of net patient revenue
Payroll as a share of revenue: staff salaries and wage-related benefits divided by net patient revenue. A higher figure means more of each revenue dollar goes to staff pay.Rank#207 / 386Payroll % of net patient revenue — State benchmarkedThis nursing home is ranked 207th out of 386 nursing homes we track in New York. Shows payroll as a percentage of net patient revenue versus the New York average, among facilities reporting a recent fiscal year. Below 25% may signal understaffing or heavy agency use — read with Staffing ratings.Communities with the same value for a metric share the same rank. Rankings compare like with like: every nursing home we track in New York that reports data for that category. Nursing homes without available data are excluded, so the pool size varies from metric to metric.
Other operating costsEverything it costs to run the home apart from payroll — food, utilities, supplies, maintenance, contract labor and administration. Calculated as total operating expense minus payroll (staff salaries and wage-related benefits).
$7.0M
Total costsThe home's total operating expense for the year — all the costs of running it, salaries included (CMS cost report, Worksheet G-3).
$14.7M
Certification details
License Number:335642
Owner Name:GORNC Operating, LLC (For Profit)
Rural vs. Urban:Rural
County:Cattaraugus
Type of Control:For-profit — Operated by a limited liability company.
Source: Centers for Medicare & Medicaid Services (CMS) and State data
How we calculate these figures
We use the home's most recent CMS SNF Cost Report — the annual financial statement every Medicare- and Medicaid-certified nursing home is required to file — to show how it earns and spends on resident care.
This includes
Net patient revenue — what the home collects for resident care after contractual allowances, bad debt and discounts.
Payroll — staff salaries plus wage-related benefits. Contract and agency labor is counted separately, under other operating costs.
Net patient income — what's left after the home's total operating expenses.
How we calculate net patient income and payroll %
Net patient income is net patient revenue minus the home's total operating expenses. Payroll % is payroll divided by net patient revenue — the share of each revenue dollar that goes to staff pay.
Net patient revenue vs. other income
Net patient revenue is money earned from resident care only. Anything the home earns outside of care — investments, grants, rentals and other non-operating sources — is reported separately as other income. Other income is not part of net patient revenue, and it is not included in net patient income.
Who this home usually serves
TYPE OF STAY
Mix of rehab and long-term care
This home supports both short-term rehab and long-term care, with residents staying for a wide range of durations.
Most new residents arrive under private pay (59% of admissions), and a typical private pay stay runs around 1 - 2 months.
Admissions
471 total
Coverage residents most often arrive under.
Medicare24%
Private pay59%
Medicaid17%
Discharges
449 total
Coverage residents most often leave under.
Medicare16%
Private pay52%
Medicaid32%
How we assess these insights
We analyze official CMS data on admissions and discharges to understand the types of residents a nursing home most often serves.
This includes
Medicare, Medicaid, and private-pay admissions and discharges
Number of nights covered by each payment type
Typical length of stay
How we calculate length of stay
We calculate length of stay separately for each payment type (Medicare, Medicaid and private) by dividing total number of nights by total number of admissions.
Places of interest near Gowanda Rehabilitation & Nursing Center
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Info below is compiled from CMS reports & the NY State Dept. of Health (NYSDOH), senior community websites & trusted data sources such as Walk Score & BBB.
Communities are listed from highest-ranked to lowest-ranked based on our methodology.
The facility name. Click to view the full profile page on Assisted Living Magazine, including photos, services, and contact info.
CMS (Centers for Medicare & Medicaid Services, the federal agency that regulates nursing homes) Overall 5-star rating — a composite of Health Inspection, Staffing, and Quality Measures scores. 5 stars = top 10% nationally. 1 star = bottom 10%. The single most important number to start with when comparing facilities.
Care Types in This TableAL (Assisted Living):
Housing with help for daily activities like bathing, dressing, and medication, without 24-hour skilled nursing.
NH (Nursing Home):
24/7 skilled nursing care for residents with complex, ongoing medical needs.
SNF (Skilled Nursing Facility):
Round-the-clock nursing care, often for recovery after surgery, injury, or illness.
MC (Memory Care):
Secured, specialized care for people living with Alzheimer's or dementia.
RC (Respite Care):
Short-term temporary care that gives family caregivers a break.
IL (Independent Living):
Community living with dining, activities, and transportation for active seniors who need little personal care.
HOS (Hospice Care):
Comfort-focused care for those with a terminal illness, prioritizing quality of life over treatment.
PC (Palliative Care):
Comfort-focused care for serious illness at any stage, including alongside curative treatment.
Neighborhood or city area where the facility is located. Proximity to family, hospitals, and green space matters for both quality of life and ease of visitation. Consider drive time and transit access when evaluating location.
Licensed bed capacity. Larger facilities (300+ beds) often have more specialized programs but can feel institutional. Smaller homes (under 150 beds) tend to deliver more personalized care. Compare with Avg Res/Day to understand how full the facility typically runs.
Percentage of licensed beds filled on an average day. Color indicates financial health: green (90%+) = operationally strong, typically profitable. Amber (80–89%) = stable but leaving revenue on the table. Orange (70–79%) = financial strain likely, may struggle with fixed costs. Red (<70%) = significant distress, closure or ownership change risk increases sharply.
This facility's occupancy rate compared to the statewide average for similar facilities. A positive number means above-average demand. Facilities running 5%+ above the state average are typically the most sought-after in their market — a strong proxy for reputation.
CMS-adjusted total nurse hours per resident per day (RN + LPN + CNA combined). The national average is approximately 3.5 hrs. Higher is better — more direct care time per resident. Below 3.0 is a red flag. CMS weights RN hours more heavily because RNs handle complex clinical decisions that CNAs cannot.
A 0–100 score of a facility's regulatory inspection record, shown as a letter and compared with other facilities of the same kind in the same state. This is a proprietary Assisted Living Magazine grade. It is not a government rating. A dash means we do not publish a grade for that facility: either its public record is too thin to be fair, or we hold nothing for it at all.
CMS Health Inspection star rating (1–5 stars), based on the 3 most recent annual state surveys plus any complaint investigations. This is the hardest rating to manipulate — it reflects real surveyor findings on-site. 5 stars = fewest deficiencies found. 1 star = most. It carries the heaviest weight in the Overall CMS rating.
CMS Staffing star rating (1–5 stars), based on daily nurse staffing hours submitted to CMS via verified payroll data. Compares RN, LPN, and CNA coverage relative to resident acuity level. 5 stars = well above expected staffing. Weekend staffing is evaluated separately, as that's where many facilities quietly reduce coverage.
CMS Quality Measures star rating (1–5 stars), based on 15 clinical outcome metrics including fall rates, pressure ulcers, antipsychotic drug use, and hospital readmissions. Captures actual resident health outcomes, not just compliance. High QM combined with low Health Inspection scores can indicate a facility with strong care but weak documentation practices.
Registered Nurse hours per resident/day compared to the statewide average. RNs are the highest-skilled nursing staff — they assess residents, manage medications, and respond to emergencies. A value of +50% means RN coverage is 50% above the state norm. Negative values are a concern for residents with complex or acute medical needs.
Total nursing staff hours (RN + LPN + CNA combined) per resident/day vs. the statewide average. A broader measure than RN vs State — it captures the entire care team. A facility can have high total staffing but low RN hours, meaning more aides and fewer nurses. Read both columns together for the full picture.
Total dollar amount of federal monetary fines (civil money penalties) issued by CMS in the past 3 years. Fines are only levied for serious violations — typically actual harm to residents, repeated uncorrected deficiencies, or systemic non-compliance. Even a single fine is noteworthy. Multiple fines strongly suggest a pattern, not isolated incidents.
Total health deficiency citations from the most recent standard inspection cycle. Minor citations (scope A–C) are common and often administrative in nature. Higher counts aren't always disqualifying, but should be read alongside Severe Citations to understand actual harm levels. Under 10 is strong for a large facility; 30+ warrants a closer look.
Average deficiency citations per CMS inspection (survey) in the reporting window — total citations divided by the number of inspections. Lower is better; compare alongside total Citations and Severe Citations for context.
Citations at CMS scope/severity level G or higher — G–I means actual harm occurred; J–L means residents were placed in immediate jeopardy. (D–F is potential for harm only). Examples include unaddressed falls, medication errors causing injury, neglect, or abuse.
Average number of residents in the building on any given day, derived from annual census data. Reflects true operating scale — a 400-bed facility running 200 residents/day operates very differently from one at 390. Higher resident counts generally mean more funded staffing hours.
Better Business Bureau rating (A+ to F). Reflects complaint history, business transparency, and how family disputes were resolved. A+ means no significant unresolved complaints. A blank (—) means the facility isn't BBB-accredited, which is common for healthcare providers and not necessarily a negative signal.
Walk Score® (0–100). Measures walkability of the surrounding area. 90–100 = Walker's Paradise. 70–89 = Very Walkable. 50–69 = Somewhat Walkable. Below 50 = Car-Dependent. Higher scores benefit family visitors, resident outings, and staff commuting.
The licensed owner or operator of record filed with CMS — the individual or organization legally accountable for the facility. Searching the operator name across other facilities can reveal chain or multi-site ownership, which matters: chain-operated homes tend to have more variable quality outcomes than independently run facilities.
What the home actually collects for resident care, after contractual allowances, bad debt and discounts — not gross billings. Taken from the latest complete annual cost report, so it is comparable across homes reporting the same period. Revenue alone doesn't indicate care quality, but it funds staffing and capital reinvestment. Pair with Payroll %. Figures are from each facility's most recent complete fiscal year — hover a value for the exact year; a * marks homes that report an older period than most facilities.
Staff salaries plus wage-related benefits from the latest complete annual cost report. Contract and agency labour is counted separately, under other operating costs, so a home leaning on agency staff can show a low figure here. Payroll is the cost most directly tied to care quality — compare with Payroll % for full context. Figures are from each facility's most recent complete fiscal year — hover a value for the exact year; a * marks homes that report an older period than most facilities.
Payroll as a share of NET PATIENT REVENUE (not gross revenue). Both figures come from the same cost-report year. A higher figure means more of each revenue dollar goes to staff pay. Read with the Staffing star rating to judge whether spend translates into coverage — and note that homes whose patient revenue covers only part of their operation can read implausibly high. The New York average is: 55.7% Figures are from each facility's most recent complete fiscal year — hover a value for the exact year; a * marks homes that report an older period than most facilities.
CMS Certification Number: the unique federal identifier for this skilled nursing provider.
Rank badges are statewide and care-type specific: each nursing home is ranked against every other NY nursing home we track that reports that metric, not just the 5 on this page. See how we rank facilities
Gowanda Rehabilitation & Nursing Center is located in Gowanda, New York State. Here are the financial assistance programs available to residents in New York State.
GeneralNew York resident, Medicaid- eligible, care need (not necessarily nursing home level).
Income Limits (2025)~$2,829/month300% FBR, individual
Asset Limits$30,182individual, higher due to NY Medicaid expansion
NY
Higher asset limit; urban density increases demand.
Benefits
Personal care (5-7 hours/day)Respite care (240 hours/year)Home modifications ($1,500 avg.)Assistive technology ($500 avg.)
Expanded In-Home Services for the Elderly Program (EISEP)
NY EISEP
Age60+
GeneralNew York resident, at risk of decline but not nursing home level.
Income Limits~$2,500/monthindividual, varies
Asset Limits$15,000individual
NY
Cost-sharing required above certain income; urban/rural balance.
Benefits
In-home care (3-5 hours/week)Respite (up to 10
days/year)Case managementTransportation (~5 trips/month)
Frequently Asked Questions about Gowanda Rehabilitation & Nursing Center
Who is the owner of Gowanda Rehabilitation & Nursing Center?
Gowanda Rehabilitation & Nursing Center is legally operated by GORNC Operating, LLC (For Profit).
Is Gowanda Rehabilitation & Nursing Center in a walkable area?
Gowanda Rehabilitation & Nursing Center has a walk score of 60. Somewhat walkable. Some errands can be accomplished on foot, with a mix of nearby amenities.
What is the license number of Gowanda Rehabilitation & Nursing Center?
According to NY state health department records, Gowanda Rehabilitation & Nursing Center's license number is 0427303N.
What is the occupancy rate at Gowanda Rehabilitation & Nursing Center?
Gowanda Rehabilitation & Nursing Center's occupancy is 93.8%.
Are pets allowed at Gowanda Rehabilitation & Nursing Center?
No, Gowanda Rehabilitation & Nursing Center has a no-pet policy.
Does Gowanda Rehabilitation & Nursing Center operate as a for-profit or non-profit?
Gowanda Rehabilitation & Nursing Center is registered as a for-profit in NY.
What is the overall rating for Gowanda Rehabilitation & Nursing Center?
Gowanda Rehabilitation & Nursing Center received a 3-star overall rating from the CMS (Centers for Medicare and Medicaid Services). This score combines results from staffing levels, quality measures, and health inspections.