This study examines the financial factors that help some nursing homes become successful financially and factors that could cause some to declare bankruptcy. The target financial factors are derived from the annual reports and the accompanied financial statements. Nursing homes that are public companies whose core business is providing nursing home care and services were chosen for the study. Their annual reports were examined. Ratios were calculated and compared in addition to the analysis of other financial figures available from the 10k submission. Analysis and comparison of financial information for a 3-year period was done to determine strengths and weaknesses among the chosen nursing homes. The results show that nursing homes having high employee-to-residents tend to perform poorly. Nursing homes with low employee-to-residents ratio enjoy high profit.