CCN 335328 · Kings County, New York
Palm Gardens Center for Nursing and Rehabilitation
615 Avenue C, Brooklyn, NY 11218
Palm Gardens Center for Nursing and Rehabilitation is a 240-bed for-profit nursing home in Brooklyn, New York, first certified for Medicare or Medicaid in 1971. CMS rates it 2 out of 5 stars overall in its September 2026 data, and it averaged 232.1 residents a day, about 97% of its certified beds. It has an active FHA-insured Section 232 loan: $48.8 million originally, at 5.89%, with $48.1 million outstanding as of September 30, 2026 and maturity in April 2060.
Facility facts
- Certified beds
- 240
- Average residents per day
- 232.1 (96.7% of beds)
- Ownership type
- For profit - Limited Liability company
- Certification
- Medicare and Medicaid
- Legal business name
- Palm Gardens Care Center LLC
- Certified since
- Jun 1, 1971
- Chain or affiliated group
- Shimon Lefkowitz (5 facilities, chain average 2.8 stars)
- Location
- Urban
Ratings and staffing
Star ratings run from 1 to 5. Staffing is nurse hours per resident per day from CMS Payroll Based Journal data; turnover is the CMS annual nursing staff turnover rate. Occupancy is CMS's average daily census divided by certified beds.
| Measure | This facility | New York median | US median |
|---|---|---|---|
| Overall rating | 2 of 5 | State spread: 111 at 1, 130 at 2, 113 at 3, 100 at 4, 136 at 5 | |
| Health inspections | 3 of 5 | ||
| Quality measures | 1 of 5 | ||
| Staffing | 2 of 5 | ||
| Total nurse hours per resident per day | 4.34 | 3.49 | 3.68 |
| RN hours per resident per day | 0.79 | 0.58 | 0.58 |
| Weekend nurse hours per resident per day | 4.02 | ||
| Nursing staff turnover | 31.5% | 38.4% | 44.9% |
| Occupancy (residents / beds) | 96.7% | 94.1% | 85.7% |
| Fines reported by CMS | None | ||
| Health deficiencies, latest standard survey | 7 (Dec 3, 2025) | ||
HUD 223(f) Express Lane: the CMS part
HUD gives 223(f) applications queue priority when the facility has CMS overall and health inspection ratings of at least 2 stars and no abuse icon, among other tests (ORCF criteria of March 31, 2026). Palm Gardens Center for Nursing and Rehabilitation meets that part today: 2 stars overall, 3 on health inspections, no abuse icon. The loan-to-value, coverage and operator tests depend on the deal. All the criteria.
Who owns and operates it
These are the owners and operators the facility reported to CMS: anyone with a 5% or greater direct or indirect stake, and any organization with operational or managerial control.
| Name | Role | Share | Since |
|---|---|---|---|
| Lefkowitz, ShimonIndividual | Direct Ownership Interest | 100% | 12/06/2007 |
| Lefkowitz, ShimonIndividual | Operational / Managerial Control | n/a | 12/06/2007 |
Changes of ownership
No change of ownership for this facility appears in the CMS change-of-ownership file, which starts in January 2016.
HUD Section 232 loans
HUD's Office of Healthcare Programs lists these FHA-insured loans for a project we matched to this facility by name, city and bed count. Status, rate and balance come from HUD's insured-mortgage files as of September 30, 2026. Check the FHA number against the loan documents before relying on the match.
| Endorsed | Program | Original amount | Status | FHA number |
|---|---|---|---|---|
| Mar 13, 2025 | 223(f) refinance or purchaseHUD project name: Palm Gardens Center for Nursing and Rehabilitation, 240 beds. Lender at endorsement: Dwight Capital LLC | $48,757,100 | Active: 5.89%, $48,136,394 balanceMatures Apr 1, 2060. Servicer: Dwight Capital LLC | 01222475 |
| Aug 20, 2015 | 223(f) refinance or purchaseHUD project name: Palm Gardens Care Center, 240 beds. Lender at endorsement: Housing & Healthcare Finc | $22,263,400 | Ended Jul 30, 2021Prepayment | 01222309 |
Sources and dates
Facility, rating, staffing and ownership data: CMS Provider Information and CMS Ownership, processing date September 2026. Private equity, REIT and mortgage-interest flags and changes of ownership: CMS Skilled Nursing Facility All Owners and Change of Ownership files (2026-10-01). FHA-insured loans: HUD Office of Healthcare Programs endorsement database, data run July 8, 2026. How we join them, and what the join can get wrong: methodology.
SNF Register is independent. It is not affiliated with or endorsed by CMS, HUD or FHA. Spotted an error? Write to hello@hudskillednursing.loan.