Record report · CMS certification number 010782
CLAY COUNTY HOSPITAL
ASHLAND, Alabama · short-term acute care hospital
1. Finances, as filed
From this hospital’s Medicare cost report for the year ended 31 December 2025 — a reporting period of 43 days, not a full year.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $3,624,872 | CMS-2552-10 worksheet G300000 line 100 column 100 |
| Contractual allowances | $1,819,603 | CMS-2552-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $1,805,269 | CMS-2552-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $2,251,917 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | −$446,648 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Bad debt other than Medicare, at cost | −$161 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | −$161 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Cost-to-charge ratio | 0.5716 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 010782 for 18 November 2025 to 31 December 2025, as submitted. The public file it was read from.
2. Five hospitals in Alabama of a similar size, for fiscal year 2025
No other hospital in Alabama has a cost report on file for fiscal year 2025 to set beside this one.
3. Where this hospital sits
No position is stated for this hospital.
4. Executive compensation and community benefit
Not in this report. Executive pay is filed on IRS Form 990 Part VII and community benefit on its Schedule H, under an employer identification number. Neither the 340B register nor the Medicare cost report carries that number, so nothing on either document identifies the same organization.
Every cost report on file
One row per filing, oldest first until you say otherwise. Every column orders both ways. Reporting periods differ between filings and the length of each is shown, because revenue over three months set beside revenue over twelve is a wrong number that looks right.
| Fiscal year ↑↓ | Period ended ↑↓ | Days ↑↓ | Form ↑↓ | Status ↑↓ | Beds ↑↓ | Net patient revenue ↑↓ | Total operating expenses ↑↓ | Income from service to patients ↑↓ | Charity care, at cost ↑↓ | Uncompensated care, at cost ↑↓ | Bad debt expense ↑↓ | Cost-to-charge ratio ↑↓ | Stamped by CMS |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | 43 | CMS-2552-10 | as submitted | $1,805,269 | $2,251,917 | −$446,648 | −$161 | 0.5716 | 2026-06-15 |
How to read this report
Every figure above is printed as its source document printed it, with the exact place it came from beside it: the worksheet, line and column of the Medicare cost report this hospital filed under CMS certification number 010782. A reader holding the same public file can go to that cell.
Where this hospital is on the 340B covered-entity register, the registration facts come from the HRSA 340B OPAIS Covered Entity Daily Report. The two documents name the same hospital because they carry the same certification number, not because their names resemble each other.
A figure the hospital’s filing does not carry is left out. A figure whose value the filing’s own arithmetic contradicts is also left out. A year filed as submitted whose figures differ from the prior filing by more than the factor stated on the methodology page is marked beside the figure and left out of the distributions and the peer table until a settled version posts. Nothing here is estimated and nothing is carried in from another year.
No percentage or ratio is calculated anywhere in this report. Charity care and revenue sit in adjacent rows and the reader draws the relation.
Financial figures: CMS Healthcare Cost Report Information System, publication year 2026, file HOSP10FY2026.ZIP. Corrections: hello@velarionrecords.com. Velarion Records takes no position on the 340B Drug Pricing Program or anyone taking part in it.
The full report for CLAY COUNTY HOSPITAL
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.