Velarion Records

Short-term acute care hospital · Warsaw, Indiana · 72 beds · CMS certification number 150133

Lutheran Kosciusko Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended February 28, 2026, as submitted, stamped by CMS August 11, 2026. 30 years on file, every one shown below.

Fiscal 2026 at a glance

Net patient revenue
$107.4M
$107,415,395 · G-3 line 3
Operating expenses
$88.1M
$88,069,656 · G-3 line 4
Result from patient care
$19.3M
$19,345,739 · G-3 line 5
Margin on patient care
18.0%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $42.6M in its first year on file (1996) to $107.4M in 2026.
  • Its result from patient care: $32.1M (2024), $25.1M (2025), $19.3M (2026).
  • 3 of the 5 short-term acute care hospital peers below with a margin on file also report a gain on patient care for fiscal year 2026.
  • Medicaid paid for 5.9% of its inpatient days and Medicare for 18.0%.
  • CHS COMMUNITY HEALTH SYSTEMS INC holds 100% of it, on its Medicare enrollment.

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

30 years of filings

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

Net patient revenueOperating expenses
1996
settled
$42.6M
$39.0M
1997
settled
$43.7M
$39.8M
1999
settled
$101.4M
$45.6M
2000
reopened
$46.7M
$51.9M
2001
settled
$56.3M
$54.9M
2002
reopened
$59.5M
$55.2M
2003
settled
$69.0M
$56.8M
2004
reopened
$81.1M
$63.1M
2005
settled
$89.7M
$69.8M
2006
reopened
$90.3M
$70.0M
2007
reopened
$89.6M
$53.6M
2008
reopened
$93.3M
$58.7M
2009
reopened
$98.8M
$74.5M
2010
reopened
$118.1M
$90.0M
2011
reopened
$130.5M
$96.0M
2012
reopened
$117.0M
$75.0M
2013
reopened
$137.8M
$87.9M
2014
reopened
$135.8M
$88.4M
2015
reopened
$136.1M
$89.9M
2016
reopened
$108.1M
$66.4M
2017
reopened
$102.5M
$69.8M
2018
reopened
$111.8M
$73.8M
2019
reopened
$108.1M
$77.8M
2020
settled
$114.9M
$86.9M
2021
settled
$113.5M
$91.7M
2022
settled
$142.6M
$102.9M
2023
settled
$148.0M
$103.7M
2024
settled
$140.8M
$108.7M
2025
as submitted
$122.6M
$97.5M
2026
as submitted
$107.4M
$88.1M

Beside its peers

Hospitals of the same type (short-term acute care hospital), nearest in size, from Indiana first; each on fiscal year 2026.

HospitalBedsNet patient revenueOperating expensesMargin
Lutheran Kosciusko Hospital72$107,415,395$88,069,65618.0%
Bellevue Medical Center - Nebraska Medicine, Bellevue (NE)68$137,343,524$120,081,27012.6%
Dupont Hospital, Fort Wayne108$244,020,274$195,893,08319.7%
Franciscan Health Orthopedic Carmel, Carmel20$43,970,124$62,256,189−41.6%
Centerpoint Health - Georgetown, Georgetown (KY)75$170,323,822$143,622,56915.7%
Oaklawn Hospital, Marshall (MI)71$174,642,072$195,724,880−12.1%

Patients and payers

Discharges
2,873
S-3 line 14, col 15
Inpatient days
9,626
S-3 line 14, col 8
Beds in use, on an average day
26.4
days ÷ days in year
Occupancy
36.6%
days ÷ bed days
Medicare share of days
18.0%
S-3 cols 6 ÷ 8
Medicaid share of days
5.9%
S-3 cols 7 ÷ 8

Who owns it

  • CHS COMMUNITY HEALTH SYSTEMS INC100%
  • COMMUNITY HEALTH SYSTEMS INC100%
  • FRANKFORT HEALTH PARTNER, INC100%
  • HMA-TRI HOLDINGS LLC100%
  • TENNYSON HOLDINGS LLC100%
  • TRIAD HEALTHCARE LLC100%

Related organizations on its own cost report: COMMUNITY HEALTH SYSTEMS, hospital management; HOSPITAL LAUNDR, laundry services; PASI, debt collection.

Other hospitals with the same owner: Mat-Su Regional Medical Center (AK), Grandview Medical Center (AL), Gadsden Regional Medical Center (AL), Flowers Hospital (AL), Crestwood Medical Center (AL), Baldwin Health (AL), Medical Center Enterprise (AL).

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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More short-term acute care hospitals in Indiana

Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 150133. 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 August 11, 2026.