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Short-term acute care hospital · Salem, Massachusetts · 281 beds · CMS certification number 220035

Salem Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended September 30, 2025, as submitted, stamped by CMS March 12, 2026. 30 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$684.3M
$684,339,897 · G-3 line 3
Operating expenses
$780.1M
$780,075,034 · G-3 line 4
Result from patient care
−$95.7M
−$95,735,137 · G-3 line 5
Margin on patient care
−14.0%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $57.5M in its first year on file (1996) to $684.3M in 2025.
  • Its result from patient care: −$59.3M (2023), −$71.5M (2024), −$95.7M (2025).
  • 3 of the 5 short-term acute care hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • Medicaid paid for 9.3% of its inpatient days and Medicare for 35.2%.
  • MASS GENERAL BRIGHAM INCORPORATED 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
reopened
$57.5M
$70.0M
1997
reopened
$54.5M
$66.2M
1998
reopened
$53.5M
$53.7M
1999
reopened
$68.6M
$61.7M
2000
settled with audit
$59.8M
$64.3M
2001
reopened
$64.3M
$69.1M
2002
reopened
$81.4M
$77.9M
2003
reopened
$88.2M
$90.4M
2004
reopened
$346.7M
$374.7M
2005
reopened
$311.6M
$357.1M
2006
reopened
$354.8M
$373.2M
2007
reopened
$387.3M
$392.1M
2008
reopened
$420.6M
$431.2M
2009
reopened
$424.0M
$428.2M
2010
reopened
$412.8M
$427.7M
2011
reopened
$399.6M
$423.2M
2012
reopened
$420.2M
$439.2M
2013
reopened
$399.2M
$432.2M
2014
reopened
$395.2M
$433.6M
2015
reopened
$403.9M
$449.4M
2016
reopened
$408.8M
$463.5M
2017
reopened
$407.2M
$470.2M
2018
settled
$416.0M
$453.9M
2019
reopened
$414.8M
$459.7M
2020
reopened
$430.9M
$475.0M
2021
settled
$490.9M
$505.0M
2022
settled
$503.5M
$568.6M
2023
settled
$552.5M
$611.8M
2024
amended
$579.0M
$650.5M
2025
as submitted
$684.3M
$780.1M

Beside its peers

Short-term acute care hospitals in Massachusetts with 200 to 399 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Salem Hospital281$684,339,897$780,075,034−14.0%
Beverly Hospital, Addison Gilbert Hospital, Bay Ridge Hospital, Beverly335$459,160,231$602,809,597−31.3%
Cape Cod Hospital, Hyannis259$734,909,513$687,807,5846.4%
Lahey Clinic, Burlington343$1,264,384,458$1,220,016,2393.5%
Merrimack Health Methuen Hospital, Methuen293$173,613,000$258,632,000−49.0%
Saint Vincent Hospital, Worcester253$420,418,487$424,043,413−0.9%

Patients and payers

Discharges
17,550
S-3 line 14, col 15
Inpatient days
92,265
S-3 line 14, col 8
Beds in use, on an average day
253.5
days ÷ days in year
Occupancy
90.0%
days ÷ bed days
Medicare share of days
35.2%
S-3 cols 6 ÷ 8
Medicaid share of days
9.3%
S-3 cols 7 ÷ 8

Who owns it

  • MASS GENERAL BRIGHAM INCORPORATED100%

Related organizations on its own cost report: MASS GEN BRIG, health svcs.

Other hospitals with the same owner: Cooley Dickinson Hospital (MA), Massachusetts Eye and Ear Infirmary (MA), Newton-Wellesley Hospital (MA), Brigham & Womens Hospital (MA), Brigham and Women's Faulkner Hospital (MA), Nantucket Cottage Hospital (MA), Spaulding Hospital for Continuing Medical Care - Cambridge (MA), Spaulding Rehabilitation Hospital Cape Cod (MA), Spaulding Rehabilitation Hospital - Boston (MA), The McLean Hospital (MA).

Type of control on its cost report: voluntary nonprofit, other.

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 220035. 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 March 12, 2026.