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Long-term care hospital · Mesa, Arizona · 48 beds · CMS certification number 032006

Phoenix Specialty Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, settled, stamped by CMS July 27, 2026. Twenty years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$9.6M
$9,647,223 · G-3 line 3
Operating expenses
$16.8M
$16,841,731 · G-3 line 4
Result from patient care
−$7.2M
−$7,194,508 · G-3 line 5
Margin on patient care
−74.6%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue fell from $12.1M in its first year on file (2006) to $9.6M in 2025.
  • Its result from patient care: $792K (2023), −$4.8M (2024), −$7.2M (2025).
  • 2 of the 5 long-term care hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • GURPREET SINGH RANDHAWA holds 100% of it, on its Medicare enrollment.

Every statement is drawn from figures on this page; nothing is estimated.

Twenty years of filings

Net patient revenue against operating expenses, each year as filed.

Net patient revenueOperating expenses
2006
settled
$12.1M
$14.0M
2007
settled
$7.9M
$12.8M
2008
settled
$12.8M
$17.1M
2009
settled
$13.4M
$16.7M
2010
settled
$14.1M
$17.2M
2011
settled
$12.2M
$17.1M
2012
settled
$13.3M
$16.2M
2013
settled
$16.0M
$18.1M
2014
settled
$14.3M
$17.3M
2015
settled
$19.7M
$20.3M
2016
settled
$24.7M
$22.3M
2017
settled
$18.5M
$19.9M
2018
settled
$17.3M
$19.5M
2019
settled
$26.5M
$20.8M
2020
settled
$15.2M
$15.9M
2021
settled
$16.0M
$16.9M
2022
settled
$14.5M
$14.4M
2023
settled
$17.4M
$16.6M
2024
settled
$3.7M
$8.5M
2025
settled
$9.6M
$16.8M

Beside its peers

Hospitals of the same type (long-term care hospital), nearest in size, from Arizona first; each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Phoenix Specialty Hospital48$9,647,223$16,841,731−74.6%
Cornerstone Specialty Hospitals Tucson, Tucson34$7,569,779$13,446,054−77.6%
Kindred Hospital Brea, Brea (CA)48$52,969,008$51,429,5652.9%
Select Specialty Hospital-Arizona, Phoenix32$17,808,768$16,846,7825.4%
Select Specialty Hospital - Phoenix, Phoenix48$26,932,178$23,809,63911.6%
Select Specialty Hospital - Tucson Northwest, Tucson58$25,539,510$29,335,886−14.9%

Patients and payers

Discharges
266
S-3 line 14, col 15
Inpatient days
8,506
S-3 line 14, col 8
Beds in use, on an average day
23.4
days ÷ days in year
Occupancy
48.5%
days ÷ bed days
Medicare share of days
18.7%
S-3 cols 6 ÷ 8

Who owns it

  • GURPREET SINGH RANDHAWA100%
  • PHOENIX SPECIALTY HOSPITAL100%

Type of control on its cost report: proprietary, corporation.

Owners of 5% or more, from CMS’s hospital ownership file (Medicare enrollment, October 1, 2026).

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 032006. Patients and payers: worksheet S-3 Part I of the same filing. Ownership: CMS Hospital All Owners and Hospital Enrollments.

How this page was built: the CMS Medicare cost report, file HOSP10FY2025.ZIP, read July 27, 2026.