ACQUISITION SIGNALSDeclining marginsHigh census (stable)
SNF COST REPORT · CCN 225147 · FY 2023

SAUGUS REHAB AND NURSING

SAUGUS, MA 01906 · Fiscal year ending 2023-12-31

80 bedsSNF
−$835K
TOTAL REVENUE
−$1.4M
OPERATING INCOME
OPERATING MARGIN
80
TOTAL BEDS
106
DISCHARGES
01 — FINANCIAL

Financial summary

Net patient revenue
−$835K
Total costs
$552K
Operating income (rev − costs)
−$1.4M
Operating margin
Total charges
$1.5M
02 — UTILIZATION

Utilization

Total beds
80
Total inpatient days
25,623
Medicare days (Title XVIII)
3,467
Medicaid days (Title XIX)
15,568
Total discharges
106
03 — HISTORY

7-year trend

$1.5M$4.4M$7.3M$10.2M2017201820192020202120222023RevenueOperating Income
YearRevenueOperating IncomeBedsMargin
2017$10.2M$4.2M8041.2%
2018$3.9M−$646K80-16.4%
2019$5.9M−$175K80-3.0%
2020$7.3M$975K8013.3%
2021$731K−$64K80-8.8%
2022$223K−$523K80-234.1%
2023−$835K−$1.4M80166.1%
04 — OWNERSHIP

Ownership chain

OwnerTypeOwnership %Since
MA SNF HOLDINGS LLCOrganization100%
LEVINE, YISROELIndividual55%
ISHAKIS, YOCHANANIndividual45%
CELTIC BANK CORPORATIONOrganization
LEVINE, YISROELIndividual
MACARELLI, ROBERTIndividual
ZENITH CARE LLCOrganization