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
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.
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Beside its peers
Hospitals of the same type (long-term care hospital), nearest in size, from Arizona first; each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Phoenix Specialty Hospital | 48 | $9,647,223 | $16,841,731 | −74.6% |
| Cornerstone Specialty Hospitals Tucson, Tucson | 34 | $7,569,779 | $13,446,054 | −77.6% |
| Kindred Hospital Brea, Brea (CA) | 48 | $52,969,008 | $51,429,565 | 2.9% |
| Select Specialty Hospital-Arizona, Phoenix | 32 | $17,808,768 | $16,846,782 | 5.4% |
| Select Specialty Hospital - Phoenix, Phoenix | 48 | $26,932,178 | $23,809,639 | 11.6% |
| Select Specialty Hospital - Tucson Northwest, Tucson | 58 | $25,539,510 | $29,335,886 | −14.9% |
Patients and payers
- Discharges
- 266S-3 line 14, col 15
- Inpatient days
- 8,506S-3 line 14, col 8
- Beds in use, on an average day
- 23.4days ÷ 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.