1 location registered under this record — data as of November 6, 2026
Critical access hospital · OSHKOSH, NE
aka Regional West Garden County
Filed as GARDEN COUNTY HEALTH SERVICES.
Taking partNoTermination date filedJanuary 1, 2025Last certifiedAugust 16, 2023
- 1Registered locations
- 1Associated locations
- 1Contract pharmacies
- 0With no end date
- October 1, 2014In 340B since
Every Medicare cost report this hospital has filed is on its cost-report record.
Counting the locations registered under this record as well: 2 pharmacy contracts.
Finances, as filed
From this hospital’s Medicare cost report for the year ended January 31, 2026 — a reporting period of 214 days, not a full year.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $6,016,071 | CMS-2552-10 worksheet G300000 line 100 column 100 |
| Contractual allowances | $1,763,972 | CMS-2552-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $4,252,099 | CMS-2552-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $5,859,924 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | −$1,607,825 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Charity care, at charges | $12,862 | CMS-2552-10 worksheet S100001 line 2000 column 300 |
| Charity care, at cost | $12,837 | CMS-2552-10 worksheet S100001 line 2300 column 300 |
| Bad debt expense | $1,733 | CMS-2552-10 worksheet S100001 line 2600 column 100 |
| Bad debt other than Medicare, at cost | $1,607 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | $14,444 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Total facility beds | 10 | CMS-2552-10 worksheet S300001 line 1400 column 200 |
| Cost-to-charge ratio | 0.9271 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 281310 for July 1, 2025 to January 31, 2026, as submitted. The public file it was read from.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by REGIONAL WEST GARDEN COUNTY (employer identification number 391904975) for tax year 2023. The return lists this hospital as its one hospital facility.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total community benefit expense (line 7k) | $132,307 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $78,418 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $53,889 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $132,307 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.012 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202403189349309335. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by REGIONAL WEST GARDEN COUNTY (employer identification number 391904975) for tax year 2023. The return lists this hospital as its one hospital facility.
| Name | Title | Role | Reportable comp, from this organization | Reportable comp, from related organizations | Other compensation |
|---|---|---|---|---|---|
| ALAN TOWNSEND | INTERIM TREASURER/CFO | Trustee/director, Officer | $184,211 | $0 | $0 |
| AMANDA VICK | FORMER OFFICER | Former | $0 | $329,424 | $38,657 |
| APRIL TOEPFER | CHIEF NURSING OFFICER | Highest-compensated employee | $102,751 | $0 | $33,250 |
| BEV KRAJEWSKI | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| BRAD HOWELL | CEO - RWGC/DIRECTOR | Trustee/director, Officer | $177,704 | $0 | $10,239 |
| CYNTHIA GREGG | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| HOD KOSMAN | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| JOHN MENTGEN | FORMER OFFICER | Former | $0 | $260,392 | $38,551 |
| KEVAN GEIGER | EMT | Highest-compensated employee | $151,223 | $0 | $21,813 |
| LAURIE SOPER | APRN | Highest-compensated employee | $327,277 | $0 | $13,378 |
| MARY MATHER | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| MEL MCNEA | PRESIDENT/CEO | Trustee/director, Officer | $0 | $419,351 | $21,572 |
| MICHAEL ICKOWSKI | TREASURER/CFO THRU 05/2023 | Trustee/director, Officer | $0 | $227,368 | $44,990 |
| ROBERT NOVAK | PHYSICIAN | Highest-compensated employee | $148,749 | $0 | $4,698 |
| STEPHANIE TODD | SECRETARY | Officer | $0 | $94,850 | $32,627 |
| TAMARA KOUBEK | CT TECHNOLOGIST | Highest-compensated employee | $103,740 | $0 | $42,890 |
E-file object id 202403189349309335. The IRS archive it was read from.
The full report for aka Regional West Garden County
Every figure on this page as a document you can keep, file or send on: the finances as filed with the worksheet, line and column each one came from, five hospitals of a similar size in the same state, the contract-pharmacy network year by year, and what changed on the record.
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Where this hospital sits among its peers
A position, not a grade. Each line names the figure, how it is measured, and the hospitals it is placed among: critical access hospitals in the same state and the same bed-size band, each on its latest filed year. Under it, the same figure across every hospital that filed for the year — a larger set, and a different one.
- 8thpercentile of 51 hospitals in NE, same facility class, under 25 bedsNet patient revenue, in dollars, as filed
Net patient revenue across every hospital that filed for 2026, in every state and of every size, with this one marked.
Net patient revenue (CMS-2552-10 worksheet G300000 line 300 column 100)
Middle half between $23,466,837 and $137,722,733, median $43,102,995, across 270 hospitals that filed for 2026, in every state and of every size.
- 10thpercentile of 52 hospitals in NE, same facility class, under 25 bedsTotal operating expenses, in dollars, as filed
Total operating expenses across every hospital that filed for 2026, in every state and of every size, with this one marked.
Total operating expenses (CMS-2552-10 worksheet G300000 line 400 column 100)
Middle half between $21,989,913 and $120,074,080, median $38,600,761, across 270 hospitals that filed for 2026, in every state and of every size.
- 6thpercentile of 48 hospitals in NE, same facility class, under 25 bedsCharity care, at cost, in dollars, as filed
- 2ndpercentile of 51 hospitals in NE, same facility class, under 25 bedsUncompensated care, at cost, in dollars, as filed
- 12thpercentile of 52 hospitals in NE, same facility class, under 25 bedsTotal facility beds, a count of beds, as filed
Total facility beds across every hospital that filed for 2026, in every state and of every size, with this one marked.
Total facility beds (CMS-2552-10 worksheet S300001 line 1400 column 200)
Middle half between 29 and 108, median 50, across 268 hospitals that filed for 2026, in every state and of every size.
- 86thpercentile of 51 hospitals in NE, same facility class, under 25 bedsCost-to-charge ratio, the ratio, as filed
Cost-to-charge ratio across every hospital that filed for 2026, in every state and of every size, with this one marked.
Cost-to-charge ratio (CMS-2552-10 worksheet S100001 line 100 column 100)
Middle half between 0.1207 and 0.4450, median 0.2553, across 170 hospitals that filed for 2026, in every state and of every size.
Changes recorded
Nothing on this record has moved since it was first read here on September 6, 2026.
Every Medicare cost report this hospital has filed, every change this record has shown since it was first read here, and five hospitals of its own size in Nebraska beside it — each figure with the cell it came from — are in the report above.
Register detail and identifiers
Participation, as filed
- Participating
- FALSE
- Participation start date
- October 1, 2014
- Termination date
- January 1, 2025
- Termination reason
- Failure to recertify
- Certification date
- August 16, 2023
- Record last edited
- January 1, 2025
Identifiers
- 340B ID
- CAH281310-00
- Entity type as filed
- CAH
- CMS certification number
- 281310
- Rural
- Yes
1100 WEST 2ND ST, OSHKOSH NE 69154
Locations registered under this record
Browse all of them as a list →
| CAH281310-01 | GARDEN COUNTY HLTH SVCS | CAH | OSHKOSH, NE | No |
Associated locations
| aka Regional West Garden County | 1100 WEST 2ND ST | OSHKOSH NE 69154 |
Pharmacy contracts
No end date filed0
No arrangement with no end date filed matches that.
An end date is filed1
An end date still in the future is a termination already filed, not one that has happened. Both are printed here as the file carries them.
| CAMPBELL DRUG | OSHKOSH, NE | January 1, 2024 | January 1, 2025 |
How this page is built
- What is counted
- One row per registration in the register. This page is the row for this 340B ID; a figure that reads across a record and its locations counts the rows the register lists under this record as well.
- As of
- November 6, 2026 — the date of the register file this record was last listed in.
- Contract-pharmacy arrangements
- Each arrangement the register files between a covered entity and a pharmacy counts once. An arrangement counts among those with no end date where the register prints no termination date for it, and among the rest where it prints one.
Every figure on this page comes from HRSA 340B OPAIS Covered Entity Daily Report.
Every figure on this page is printed as it appears in the HRSA 340B OPAIS Covered Entity Daily Report, file 340B_CoveredEntity_Daily_20261106_071011.xlsx, stamped by its publisher November 6, 2026. This record has been read here since September 6, 2026.
How this page was built: the HRSA 340B OPAIS Covered Entity Daily Report, file 340B_CoveredEntity_Daily_20261106_071011.xlsx, read November 6, 2026.