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Critical access hospital · Eureka, South Dakota · 4 beds · CMS certification number 431308

Eureka Community Health Services

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS November 18, 2025. 29 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$5.4M
$5,369,401 · G-3 line 3
Operating expenses
$5.9M
$5,928,454 · G-3 line 4
Result from patient care
−$559K
−$559,053 · G-3 line 5
Margin on patient care
−10.4%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $664K in its first year on file (1997) to $5.4M in 2025.
  • Its result from patient care: −$872K (2023), −$644K (2024), −$559K (2025).
  • 1 of the 5 critical access hospital peers below with a margin on file also reports a loss on patient care for fiscal year 2025.
  • Medicaid paid for 1.6% of its inpatient days and Medicare for 81.7%.
  • EUREKA COMMUNITY & BENEVOLENT HOSPITAL holds 25% of it, on its Medicare enrollment.

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

29 years of filings

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

Net patient revenueOperating expenses
1997
reopened
$664K
$873K
1998
settled
$1.0M
$1.2M
1999
settled
$831K
$1.2M
2000
settled
$1.0M
$1.3M
2001
settled
$1.0M
$1.4M
2002
settled
$1.3M
$1.6M
2003
settled
$1.4M
$1.6M
2004
settled
$1.8M
$1.7M
2005
settled
$1.5M
$1.7M
2006
settled
$1.5M
$1.8M
2007
settled
$1.6M
$1.9M
2008
settled
$1.4M
$2.1M
2009
settled
$1.6M
$2.2M
2010
settled
$1.6M
$2.2M
2011
settled
$1.8M
$2.3M
2012
settled
$1.6M
$2.3M
2013
settled
$1.8M
$2.3M
2014
settled
$1.7M
$2.2M
2015
settled
$2.0M
$2.2M
2016
settled
$1.9M
$2.3M
2017
settled
$2.5M
$2.9M
2018
settled
$2.4M
$3.1M
2019
settled
$3.0M
$3.7M
2020
settled
$3.5M
$4.3M
2021
settled
$3.9M
$4.4M
2022
settled
$4.3M
$4.7M
2023
settled
$4.2M
$5.1M
2024
settled
$4.8M
$5.5M
2025
as submitted
$5.4M
$5.9M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Eureka Community Health Services4$5,369,401$5,928,454−10.4%
Avera Missouri River Health Center, Gettysburg7$14,233,634$13,896,7322.4%
Bennett County Hospital and Nursing Home, Martin10$10,160,265$10,345,046−1.8%
Avera de Smet Memorial Hospital, De Smet6$9,051,899$7,942,86412.3%
Douglas County Memorial Hospital, Armour11$12,726,567$12,582,7701.1%
Sanford Clear Lake Medical Center, Clear Lake10$8,755,667$7,688,67212.2%

Patients and payers

Discharges
60
S-3 line 14, col 15
Inpatient days
316
S-3 line 14, col 8
Beds in use, on an average day
0.9
days ÷ days in year
Occupancy
21.6%
days ÷ bed days
Medicare share of days
81.7%
S-3 cols 6 ÷ 8
Medicaid share of days
1.6%
S-3 cols 7 ÷ 8

Who owns it

  • EUREKA COMMUNITY & BENEVOLENT HOSPITAL25%

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).

Community benefit, as filed

From IRS Form 990 Schedule H, Part I, filed by EUREKA COMMUNITY BENEVOLENT (employer identification number 460246437) for tax year 2022. The return lists this hospital as its one hospital facility.

FigureAs filedWhere it comes from
Total community benefit expense (line 7k)$546,009IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$29,000IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$7,784IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$36,784IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$509,225IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.1071IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202430759349301308. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by EUREKA COMMUNITY BENEVOLENT (employer identification number 460246437) for tax year 2022. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
CARMEN WEBERADMINISTRATOROfficer$68,490$0$19,667
CORY HEISERPHYSICIAN ASSISTANTHighest-compensated employee$171,746$0$13,186
EMILY PAULIPHYSICIAN ASSISTANTHighest-compensated employee$169,776$0$873
GEORGE HULSCHERTRUSTEETrustee/director$0$0$0
JOYCE SCHWINGLERCFOOfficer$54,594$0$10,795
KATHRYN GABTRUSTEETrustee/director$0$0$0
KEITH KRAMLICHVICE PRESIDENTTrustee/director, Officer$0$0$0
PATRICIA GRENZSECRETARYTrustee/director, Officer$0$0$0
STACI ACKERMANTRUSTEE FROM 11/2022Trustee/director$0$0$0
WANDA JUNDTTRUSTEETrustee/director$0$0$0
WAYNE LUTZPRESIDENTTrustee/director, Officer$0$0$0

E-file object id 202430759349301308. The IRS archive it was read from.

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 431308. 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 HOSP10FY2024.ZIP, read November 18, 2025.