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Critical access hospital · Leon, Iowa · 11 beds · CMS certification number 161340

Decatur County Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 9, 2025. 23 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$26.9M
$26,931,590 · G-3 line 3
Operating expenses
$27.9M
$27,897,590 · G-3 line 4
Result from patient care
−$966K
−$966,000 · G-3 line 5
Margin on patient care
−3.6%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $6.9M in its first year on file (2003) to $26.9M in 2025.
  • Its result from patient care: −$4K (2023), $2.3M (2024), −$966K (2025).
  • 3 of the 5 critical access hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • Medicaid paid for 7.7% of its inpatient days and Medicare for 43.4%.

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

23 years of filings

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

Net patient revenueOperating expenses
2003
settled with audit
$6.9M
$7.6M
2004
settled
$7.1M
$7.8M
2005
settled
$8.5M
$8.4M
2006
settled
$7.1M
$7.7M
2007
settled
$7.2M
$7.8M
2008
reopened
$7.8M
$8.3M
2009
reopened
$8.3M
$8.4M
2010
reopened
$8.9M
$9.1M
2011
settled
$8.4M
$8.7M
2012
reopened
$9.0M
$9.3M
2013
reopened
$9.7M
$10.6M
2014
settled
$10.6M
$11.2M
2015
settled
$11.8M
$12.3M
2016
settled
$12.3M
$12.7M
2017
settled
$13.5M
$13.6M
2018
settled
$13.4M
$13.8M
2019
settled
$14.7M
$14.9M
2020
settled
$15.7M
$17.3M
2021
settled
$17.1M
$18.9M
2022
settled
$20.6M
$20.4M
2023
reopened
$22.6M
$22.6M
2024
settled
$26.1M
$23.8M
2025
as submitted
$26.9M
$27.9M

Beside its peers

Critical access hospitals in Iowa with under 25 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Decatur County Hospital11$26,931,590$27,897,590−3.6%
Avera Merrill Pioneer Hospital, Rock Rapids11$11,790,993$12,287,736−4.2%
Community Memorial Hospital, Sumner16$19,021,432$19,470,930−2.4%
Mercyone Genesis Dewitt Medical Center, Dewitt13$34,299,283$38,770,411−13.0%
Mercyone New Hampton Medical Center, New Hampton11$23,191,316$21,593,8656.9%
Mercyone Dyersville Medical Center, Dyersville13$8,585,337$7,903,1428.0%

Patients and payers

Discharges
145
S-3 line 14, col 15
Inpatient days
953
S-3 line 14, col 8
Beds in use, on an average day
2.6
days ÷ days in year
Occupancy
23.7%
days ÷ bed days
Medicare share of days
43.4%
S-3 cols 6 ÷ 8
Medicaid share of days
7.7%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: MHN INC.; COMMON SPIRIT; MERCYONE DM.

Type of control on its cost report: governmental, city-county.

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 161340. Patients and payers: worksheet S-3 Part I of the same filing.

How this page was built: the CMS Medicare cost report, file HOSP10FY2024.ZIP, read December 9, 2025.