HOSPITAL

PALOMAR REHABILITATION INSTITUTE

Escondido, CA

2181 CITRACADO PKWY, Escondido, CA 920294159(442) 277-6201

Beds

1,410

Inpatient discharges a year

$45.2M

Net patient revenue a year

About this hospital

PALOMAR REHABILITATION INSTITUTE is a 52-bed hospital in Escondido, CA.

CCN: 053043
NPI: 1831702398
County: San Diego County
Metro area: San Diego-Chula Vista-Carlsbad, CA MSA
Medicare contractor: Jurisdiction E, Noridian Healthcare Solutions (01011)
In Medicare since: 2021
Last CMS survey: 2021

Negotiated Rates

The data below comes from CMS-mandated price transparency data. Learn more.

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Insurance Accepted

Acceptance varies by plan and service. Confirm coverage with your insurer or the hospital's billing department.

More about this hospital

Doctors and services
Accredited by The Joint Commission
- 4 affiliated clinicians
See doctors and services
Finances
$45.2M net patient revenue
- Operating margin on patient care 24.0%
- $10.9M net income
See finances
Ownership and leadership
Owned by Dsb Acquisition LLC
- Other
- Jennifer Whitney, chief executive
See ownership and leadership

Tax IDs and NPIs insurers list

The employer identification numbers (EINs) health plans and networks list for PALOMAR REHABILITATION INSTITUTE in the in-network rate files they publish, with the organization NPIs billed under each.

Tax ID (EIN)	Plans and networks listing it	Organization NPIs
46-3848066Palomar Health Rehabilitation Institute LLC	40Aetna, Cigna, United Healthcare (incl Optum, Rocky Mountain, Health Plan of Nevada, Sierra Health), Allied Benefit Systems, Ambetter and 35 more	1831702398 Palomar Health Rehabilitation Institute LLC

Source: PayerPrice analysis of insurers' Transparency in Coverage in-network files. An EIN can cover several hospitals and clinics in a health system, and insurers sometimes list other organizations' NPIs under it.

Location

2181 CITRACADO PKWY, Escondido, CA 920294159

(442) 277-6201

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Accreditation and services

The Joint Commission (since 2021)
Accreditation
None
Medical school affiliation
Other
Ownership type
52
Medicare-certified beds
11
Registered nurses (full-time equivalent)
2021
In Medicare since

Source: CMS Provider of Services file, as reported by the hospital and state surveyors.

Size and patient volume

What PALOMAR REHABILITATION INSTITUTE reported to Medicare in its latest cost report, covering Jan 1, 2025 to Dec 31, 2025.

1,410
Inpatient discharges
Medicare 57%, Medicaid 0%
16,347
Inpatient days
86% of available bed days used
156
Employees (full-time equivalent)

Source: CMS cost report (HCRIS) (report 836815). Figures cover the reporting period, which is not always 12 months, and are self-reported.

Utilization by payer and unit

Inpatient days and discharges PALOMAR REHABILITATION INSTITUTE reported by payer. Medicare and Medicaid include their managed care plans, shown separately below.

	Medicare	Medicaid	Other	Total
Inpatient days	8,818	87	7,442	16,347
Discharges	805	7	598	1,410
Average length of stay	11.0 days	12.4 days	12.4 days	11.6 days
Average daily census	24.2	0.2	20.4	44.8

801
Medicare Advantage days
62 discharges
515
Medicaid managed care days
36 discharges

Beds and days by unit

Unit	Beds	Inpatient days	Medicare days	Occupancy
Adults & pediatrics	52	16,347	8,818	86%

Source: CMS cost report (HCRIS, Form 2552-10), report 836815, as submitted. Hospitals report these figures themselves; they are not audited financial statements. Worksheet S-3 Part I.

Where patients come from

ZIP codes with the most Medicare inpatient stays at PALOMAR REHABILITATION INSTITUTE in 2025. Market share is this hospital's part of every hospital's Medicare stays from the ZIP code. Its published Medicare stays went from 88 in 2021 to 632 in 2025.

ZIP code	Stays	Of this hospital's stays	Days	Charges	Market share
92026	67	11%	659	$4M	3%
92028	58	9%	640	$3.9M	3%
92025	52	8%	548	$3.3M	3%
92064	49	8%	552	$3.4M	3%
92128	46	7%	567	$3.4M	2%
92078	40	6%	425	$2.6M	2%
92084	40	6%	394	$2.4M	2%
92027	33	5%	362	$2.2M	2%
92069	32	5%	388	$2.3M	2%
92065	30	5%	314	$1.9M	2%
92029	29	5%	348	$2.1M	3%
92024	22	3%	260	$1.6M	1%
92082	21	3%	244	$1.5M	2%
92129	20	3%	195	$1.2M	1%
92056	19	3%	189	$1.2M	1%
92009	18	3%	188	$1.1M	1%
92127	18	3%	225	$1.4M	2%
92131	16	3%	179	$1.1M	1%
92057	11	2%	146	$902,098	1%
92067	11	2%	102	$625,171	2%

Source: CMS Hospital Service Area file. Shares are of the 632 stays from ZIP codes CMS publishes; it omits ZIP codes with fewer than 11 stays, so market shares count published stays only.

Staff and facilities

Staff by profession and the rooms and units PALOMAR REHABILITATION INSTITUTE reported at its latest Medicare certification survey (2021). Counts are people, not full-time equivalents.

11
Registered nurses
1
Pharmacists
2
Physical therapists
2
Occupational therapists
2
Speech pathologists and audiologists
1
Dietitians
1
Social workers
17
Other personnel

Source: CMS Provider of Services file.

Doctors and clinicians

4 clinicians who bill Medicare list PALOMAR REHABILITATION INSTITUTE as a hospital affiliation. Book a demo to see the commercial rates insurers publish for them, or start a free trial.

Physical Medicine & Rehabilitation Physician 4

Punit Patel, D.O.
Physical Medicine & Rehabilitation Physician
NPI 1629500608
See commercial rates for Punit Patel, D.O.
Rishi Shah, MD
Physical Medicine & Rehabilitation Physician
NPI 1407268725
See commercial rates for Rishi Shah, MD
Nina Bhupathiraju, MD
Physical Medicine & Rehabilitation Physician
NPI 1427498914
See commercial rates for Nina Bhupathiraju, MD
Arthur Yan, DO
Physical Medicine & Rehabilitation Physician
NPI 1609405059
See commercial rates for Arthur Yan, DO

Source: CMS Doctors and Clinicians facility affiliations, released 2026-10-15, with names and specialties from NPPES. Affiliation means the clinician bills Medicare for care at this hospital; it is not employment.

Income statement

Revenue, expenses and income PALOMAR REHABILITATION INSTITUTE reported to Medicare for Jan 1, 2025 to Dec 31, 2025. Percentages are of net patient revenue.

Line	Amount	Share
Gross patient revenue (charges)	$100.5M	222.3%
Inpatient	$100.5M	222.3%
Contractual allowances and discounts	-$55.3M	-122.3%
Net patient revenue	$45.2M	100.0%
Operating expenses	-$34.4M	-76.0%
Operating income from patient care	$10.9M	24.0%
Other income	$13,702	0.0%
Net income	$10.9M	24.1%

Gross revenue by payer

Line	Amount	Share
Traditional Medicare	$14.1M	14.0%
Other payers and self-pay	$86.5M	86.0%
Total charges	$100.5M	100.0%

Source: CMS cost report (HCRIS, Form 2552-10), report 836815, as submitted. Hospitals report these figures themselves; they are not audited financial statements. Traditional Medicare is the program charges on Worksheets D-3 and D Part V; Medicaid is from Worksheet S-10.

Financial ratios

Computed from PALOMAR REHABILITATION INSTITUTE's latest cost report.

24.0%
Operating margin
Operating income from patient care / net patient revenue
24.1%
Total margin
Net income / net patient revenue plus other income
36.1%
EBITDAR margin
Net income before interest, depreciation and leases (Worksheet A-7), / total revenue
47% of expenses
Personnel costs
Salaries, direct-care contract labor and core wage-related costs / operating expenses
18.4%
Return on assets
Net income for a year / total assets
39.9%
Return on equity
Net income for a year / fund balance
-7.54
Current ratio
Current assets / current liabilities
-3.81
Quick ratio
Cash, temporary investments and net receivables / current liabilities
71 days
Days cash on hand
Cash and temporary investments / daily operating expenses excluding depreciation
-19 days
Average payment period
Current liabilities / daily operating expenses excluding depreciation
0.77
Asset turnover
Total revenue for a year / total assets
4.5 years
Average age of plant
Accumulated depreciation / depreciation for a year

Source: CMS cost report (HCRIS, Form 2552-10), report 836815, as submitted. Hospitals report these figures themselves; they are not audited financial statements.

Balance sheet

What PALOMAR REHABILITATION INSTITUTE owned and owed at the end of its reporting period (Dec 2025), across all fund types: $59.1M in total assets and a $27.3M fund balance.

Show the balance sheet

Line	Amount	Of total assets
Cash and temporary investments	$6.7M	11.3%
Inventory	$123,302	0.2%
Total current assets	$13.2M	22.4%
Property and equipment, net of depreciation	$1.7M	2.8%
Investments and other assets	$44.2M	74.8%
Total assets	$59.1M	100.0%
Current liabilities	-$1.8M	-3.0%
Total liabilities	$31.8M	53.8%
Fund balance (net assets)	$27.3M	46.2%

Source: CMS cost report (HCRIS, Form 2552-10), report 836815, as submitted. Hospitals report these figures themselves; they are not audited financial statements.

Financial trend

PALOMAR REHABILITATION INSTITUTE's full-year cost reports, by fiscal year end. Reports shorter than ten months are left out.

Show 4 years

Fiscal year ending	Dec 2022	Dec 2023	Dec 2024	Dec 2025
Net patient revenue	$20.6M	$31M	$39.7M	$45.2M
Operating expenses	$18.8M	$25.1M	$29.6M	$34.4M
Operating margin	8.4%	19.0%	25.5%	24.0%
Net income	$1.8M	$6M	$10.2M	$10.9M
Total assets	$59.4M	$58.9M	$56.5M	$59.1M
Discharges	707	994	1,289	1,410
Inpatient days	8,342	11,540	15,221	16,347
Medicare Advantage days		458	741	801
Beds	52	52	52	52
Employees (FTE)	88	98	137	156

Source: CMS cost report (HCRIS, Form 2552-10), report 836815, as submitted. Hospitals report these figures themselves; they are not audited financial statements.

Departments

Each cost center PALOMAR REHABILITATION INSTITUTE reports, largest first. Total cost includes its share of overhead; the cost-to-charge ratio is total cost / charges.

Show all 19 departments

Ancillary and outpatient departments

Department	Salaries	Total cost	Charges	Cost-to-charge	Square feet
Physical therapy	$1.2M	$2.6M	$8.2M	0.32	3,020
Occupational therapy	$1.2M	$2M	$8.4M	0.24
Drugs charged to patients		$1.3M	$3.7M	0.35
Speech pathology	$380,026	$616,212	$1.8M	0.35
Renal dialysis		$405,945	$402,097	1.01
Laboratory		$315,869	$341,711	0.92	59

Inpatient units

Department	Salaries	Total cost	Charges	Cost-to-charge	Square feet
Adults & pediatrics	$8.3M	$21.8M	$77.7M	0.28	39,333

Overhead (general service) departments

Department	Salaries	Direct cost	Square feet
Cap rel costs-bldg & fixt		$4.9M	54,075
Administrative & general	$2.1M	$4.9M	5,514
Employee benefits department		$2.3M
Operation of plant	$132,547	$1.2M	1,601
Medical records & library	$586,462	$605,376
Pharmacy	$503,312	$582,603	429
Dietary	$314,375	$561,653	74
Nursing administration	$404,652	$421,533	627
Housekeeping	$250,112	$411,473	133
Cap rel costs-mvble equip		$404,326
Central services & supply		$991	822
Social service	$933,072	-$2,220	61

Source: CMS cost report (HCRIS, Form 2552-10), report 836815, as submitted. Hospitals report these figures themselves; they are not audited financial statements. Worksheets A, B-1, C Part I and S-3 Part II.

Frequently asked questions

About PALOMAR REHABILITATION INSTITUTE's rates and hospital price transparency.

How many patients does PALOMAR REHABILITATION INSTITUTE admit?

PALOMAR REHABILITATION INSTITUTE reported 1,410 inpatient discharges and 16,347 inpatient days from Jan 1, 2025 to Dec 31, 2025.

How many employees does PALOMAR REHABILITATION INSTITUTE have?

PALOMAR REHABILITATION INSTITUTE reported 156 full-time-equivalent employees on payroll from Jan 1, 2025 to Dec 31, 2025.

How much revenue does PALOMAR REHABILITATION INSTITUTE make?

PALOMAR REHABILITATION INSTITUTE reported $45.2M in net patient revenue on $100.5M of gross charges for Jan 1, 2025 to Dec 31, 2025, an operating margin of 24.0%, and net income of $10.9M.

Who is the CEO of PALOMAR REHABILITATION INSTITUTE?

PALOMAR REHABILITATION INSTITUTE's Medicare enrollment lists Jennifer Whitney as CEO since 2021.

What is PALOMAR REHABILITATION INSTITUTE's tax ID (EIN)?

Insurers' price transparency files list PALOMAR REHABILITATION INSTITUTE under employer identification number 46-3848066 (Palomar Health Rehabilitation Institute LLC). 40 health plans and networks list 46-3848066 for it.

How many doctors are affiliated with PALOMAR REHABILITATION INSTITUTE?

4 clinicians who bill Medicare list PALOMAR REHABILITATION INSTITUTE as a hospital affiliation in CMS's Doctors and Clinicians data. The largest groups are physical medicine & rehabilitation physician (4).

Is PALOMAR REHABILITATION INSTITUTE accredited?

Yes. CMS's Provider of Services file lists The Joint Commission as the accrediting organization for PALOMAR REHABILITATION INSTITUTE, effective 2021.

Who owns PALOMAR REHABILITATION INSTITUTE?

In its Medicare enrollment, PALOMAR REHABILITATION INSTITUTE reports Dsb Acquisition LLC as 5% or greater indirect ownership interest (51%).

Where do PALOMAR REHABILITATION INSTITUTE's patients come from?

In CMS's 2025 Hospital Service Area file, the most Medicare inpatient stays at PALOMAR REHABILITATION INSTITUTE came from ZIP codes 92026 (67), 92028 (58), 92025 (52).

How many beds does PALOMAR REHABILITATION INSTITUTE have?

PALOMAR REHABILITATION INSTITUTE has 52 beds, including its psychiatric, rehabilitation and other subprovider units, in its latest Medicare cost report. Facility type: HOSPITAL.

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PALOMAR REHABILITATION INSTITUTE

About this hospital

Negotiated Rates

Insurance Accepted

More about this hospital

Tax IDs and NPIs insurers list

Location

Accreditation and services

Size and patient volume

Utilization by payer and unit

Beds and days by unit

Where patients come from

Staff and facilities

Doctors and clinicians

Income statement

Gross revenue by payer

Financial ratios

Balance sheet

Financial trend

Departments

Ancillary and outpatient departments

Inpatient units

Overhead (general service) departments

Ownership

Leadership

Officers and directors on the Medicare enrollment

Frequently asked questions

Running price transparency at a hospital like this one?

Publish a CMS-compliant machine-readable file

Get your chargemaster right for billing and payer contracts

About this hospital

Negotiated Rates

Insurance Accepted

More about this hospital

Tax IDs and NPIs insurers list

Location

Accreditation and services

Size and patient volume

Utilization by payer and unit

Beds and days by unit

Where patients come from

Staff and facilities

Doctors and clinicians

Income statement

Gross revenue by payer

Financial ratios

Balance sheet

Financial trend

Departments

Ancillary and outpatient departments

Inpatient units

Overhead (general service) departments

Ownership

Leadership

Officers and directors on the Medicare enrollment

Nearby hospitals

Frequently asked questions

Running price transparency at a hospital like this one?

Publish a CMS-compliant machine-readable file

Get your chargemaster right for billing and payer contracts