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Critical access hospital · Susanville, California · 25 beds · CMS certification number 051320

Banner Lassen Medical Center

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 9, 2026. 21 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$46.3M
$46,323,182 · G-3 line 3
Operating expenses
$50.3M
$50,319,432 · G-3 line 4
Result from patient care
−$4.0M
−$3,996,250 · G-3 line 5
Margin on patient care
−8.6%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $13.5M in its first year on file (2005) to $46.3M in 2025.
  • Its result from patient care: −$5.0M (2023), −$6.9M (2024), −$4.0M (2025).
  • 4 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 21.1% of its inpatient days and Medicare for 50.1%.
  • BANNER HEALTH holds 100% of it, on its Medicare enrollment.

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

21 years of filings

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

Net patient revenueOperating expenses
2005
reopened
$13.5M
$11.7M
2006
reopened
$31.0M
$27.0M
2007
reopened
$35.3M
$29.7M
2008
reopened
$40.4M
$33.3M
2009
reopened
$40.9M
$32.0M
2010
reopened
$44.0M
$33.7M
2011
settled with audit
$38.8M
$31.8M
2012
settled
$38.8M
$30.1M
2013
settled
$37.4M
$30.4M
2014
settled
$40.2M
$32.7M
2015
settled
$40.7M
$33.3M
2016
settled
$40.2M
$31.4M
2017
settled
$40.2M
$33.2M
2018
settled
$41.6M
$37.4M
2019
settled
$41.2M
$38.4M
2020
settled
$40.6M
$40.5M
2021
settled
$42.8M
$45.0M
2022
settled
$43.1M
$48.1M
2023
settled
$42.9M
$47.9M
2024
amended
$43.1M
$50.0M
2025
as submitted
$46.3M
$50.3M

Beside its peers

Critical access hospitals in California with 25 to 49 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Banner Lassen Medical Center25$46,323,182$50,319,432−8.6%
Adventist Health Tehachapi Valley, Tehachapi25$76,151,246$77,156,105−1.3%
Fairchild Medical Center, Yreka25$126,769,172$131,267,534−3.5%
Glenn Medical Center, Willows25$21,974,876$28,918,494−31.6%
Adventist Health Howard Memorial, Willits25$96,439,900$96,666,555−0.2%
Trinity Hospital, Weaverville25$36,409,169$32,624,53410.4%

Patients and payers

Discharges
670
S-3 line 14, col 15
Inpatient days
2,840
S-3 line 14, col 8
Beds in use, on an average day
7.8
days ÷ days in year
Occupancy
31.1%
days ÷ bed days
Medicare share of days
50.1%
S-3 cols 6 ÷ 8
Medicaid share of days
21.1%
S-3 cols 7 ÷ 8

Who owns it

  • BANNER HEALTH100%

Related organizations on its own cost report: HOME OFFICE (100%), home office.

Other hospitals with the same owner: Banner - University Medical Center Phoenix (AZ), Banner Casa Grande Medical Center (AZ), Banner Boswell Medical Center (AZ), Banner - University Medical Center Tucson Campus (AZ), Banner Desert Medical Center (AZ), Banner Baywood Medical Center (AZ), Banner Thunderbird Medical Center (AZ), Banner Del E Webb Medical Center (AZ), Banner Heart Hospital (AZ), Banner - University Medical Center South Campus (AZ), Banner Estrella Medical Center (AZ), Banner Gateway Medical Center (AZ).

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 051320. 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 June 9, 2026.