Skilled nursing facilities (SNFs) provide long-term care to our ever-aging population. They are instrumental in the delivery of cost-effective, quality care for the elderly segment of the U.S. population.
Definitive Healthcare’s LongTermCareView database tracks nearly 2,000 skilled nursing facility corporations and more than 18,000 individual skilled nursing facilities.
Using Definitive Healthcare data, we’ve compiled a list of the top 20 largest skilled nursing facilities by net patient revenue (NPR).
| Rank | Definitive ID | Name | State | NPR | # of beds | Explore dataset |
|---|---|---|---|---|---|---|
| 1 | 578292 | Twin Fountains Home | GA | $294,000,000 | 116 | Explore |
| 2 | 565291 | The Plaza Rehabilitation & Nursing Center (FKA the Jewish Home and Hospital/Bronx Division) | NY | $128,860,144 | 744 | Explore |
| 3 | 561497 | Boro Park Center | NY | $114,703,400 | 504 | Explore |
| 4 | 800572 | Ashby Ponds - Skilled Nursing | VA | $105,754,864 | 44 | Explore |
| 5 | 565675 | Greenspring by Erickson Senior Living - Skilled Nursing | VA | $105,171,224 | 136 | Explore |
| 6 | 566409 | Isabella Center | NY | $104,652,576 | 705 | Explore |
| 7 | 572113 | Kings Harbor Multicare Center | NY | $102,369,344 | 720 | Explore |
| 8 | 579064 | Rutland Nursing Home | NY | $99,635,216 | 466 | Explore |
| 9 | 579259 | Masonic Village at Elizabethtown - Skilled Nursing | PA | $99,345,104 | 588 | Explore |
| 10 | 563899 | Upper East Side Rehabilitation and Nursing Center (FKA Dewitt Rehabilitation and Nursing) | NY | $95,745,248 | 499 | Explore |
| 11 | 564049 | The Riverside Premier Rehabilitation & Healing Center | NY | $95,314,792 | 520 | Explore |
| 12 | 566120 | Parker Jewish Institute for Health Care & Rehabilitation - Skilled Nursing | NY | $93,611,320 | 527 | Explore |
| 13 | 565271 | Gurwin Jewish Nursing & Rehabilitation Center | NY | $92,183,240 | 460 | Explore |
| 14 | 837711 | Elmwood Hills Healthcare Center | NJ | $88,674,536 | 458 | Explore |
| 15 | 563651 | Workmens Circle MultiCare Center | NY | $88,351,248 | 524 | Explore |
| 16 | 566125 | Amsterdam Nursing Home (AKA Amsterdam Nursing Home Corporation) | NY | $86,680,632 | 409 | Explore |
| 17 | 579027 | NYC Health and Hospitals - Coler | NY | $86,426,528 | 815 | Explore |
| 18 | 565179 | MJHS Menorah Center (FKA Menorah Center for Rehab and Nursing Care) | NY | $79,577,984 | 436 | Explore |
| 19 | 566214 | Hebrew Home at Riverdale | NY | $78,607,128 | 607 | Explore |
| 20 | 564490 | Manhattan Health and Rehabilitation (FKA Manhattan Long-Term Care) | NY | $77,824,104 | 514 | Explore |
Fig. 1 Data is from the Definitive Healthcare LongTermCareView product. The data is sourced from the most recent Medicare Cost Report release. Data is accurate as of May 2026.
What are the largest skilled nursing facilities?
Among the top 20 facilities ranked by NPR, annual revenue ranges from approximately $77.8 million to $294 million. The standout leader is Twin Fountains Home in Georgia, which generated an extraordinary $294 million in NPR while operating 116 beds.
That figure is more than double the revenue of the second-ranked facility, The Plaza Rehabilitation & Nursing Center, which generated nearly $129 million in NPR. Boro Park Center comes in third place on our list with an NPR of almost $115 million.
The most striking pattern in the data is the overwhelming concentration of high-revenue SNFs in New York. Fifteen of the top 20 facilities are located in New York, accounting for 75% of the list. There could be several reasons behind this trend. New York has one of the largest elderly populations in the country, relatively high healthcare utilization, and among the highest reimbursement rates and labor costs in the nation. Facilities in dense urban areas such as New York City may also serve more medically complex patients requiring intensive post-acute and long-term care services.
How does a nursing home differ from a skilled nursing facility?
Long term skilled nursing facilities and nursing homes differ primarily in that SNFs are covered by Medicare (for a period of time), but nursing homes are not. Furthermore, skilled nursing care is intended to help patients undergoing rehabilitative or medical treatment, while nursing homes provide a permanent residence for elderly individuals needing 24/7 care.
How is net patient revenue calculated?
Net patient revenue represents the amount of money a healthcare organization collects from patient services. The following formula calculates NPR:
Net Patient Revenue = Total Patient Revenue – Patient Discounts
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