CCN 335642 · Cattaraugus County, New York

Gowanda Rehabilitation and Nursing Center

100 Miller Street, Gowanda, NY 14070

Gowanda Rehabilitation and Nursing Center is a 160-bed for-profit nursing home in Gowanda, New York, first certified for Medicare or Medicaid in 1980. CMS rates it 3 out of 5 stars overall in its September 2026 data, and it averaged 156.5 residents a day, about 98% of its certified beds. It has an active FHA-insured Section 232 loan: $19.8 million originally, at 5.35%, with $19.7 million outstanding as of September 30, 2026 and maturity in April 2061.

Facility facts

Certified beds
160
Average residents per day
156.5 (97.8% of beds)
Ownership type
For profit - Limited Liability company
Certification
Medicare and Medicaid
Legal business name
Gornc Operating LLC
Certified since
Dec 16, 1980
Chain or affiliated group
Personal Healthcare Management (21 facilities, chain average 2.9 stars)
Location
Rural

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.

MeasureThis facilityNew York medianUS median
Overall rating3 of 5State spread: 111 at 1, 130 at 2, 113 at 3, 100 at 4, 136 at 5
Health inspections3 of 5
Quality measures3 of 5
Staffing4 of 5
Total nurse hours per resident per day3.273.493.68
RN hours per resident per day0.560.580.58
Weekend nurse hours per resident per day2.79
Nursing staff turnover29.9%38.4%44.9%
Occupancy (residents / beds)97.8%94.1%85.7%
Fines reported by CMS1 totaling $23,520
Health deficiencies, latest standard survey3 (May 16, 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). Gowanda Rehabilitation and Nursing Center meets that part today: 3 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.

NameRoleShareSince
Gornc Holdings LLCOrganizationDirect Ownership Interest100%06/29/2018
Barnes, StevenIndividualOperational / Managerial Controln/a01/01/2024
May, JenniferIndividualOperational / Managerial Controln/a01/13/2025

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.

EndorsedProgramOriginal amountStatusFHA number
Mar 30, 2026223(f) refinance or purchaseHUD project name: Gowanda Rehabilitation & Nursing Center, 160 beds. Lender at endorsement: Greystone Funding Company LLC$19,760,000Active: 5.35%, $19,678,863 balanceMatures Apr 1, 2061. Servicer: Greystone Servicing Company01222498

Watch this facility

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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.