Critical access hospital · San Andreas, California · 25 beds · CMS certification number 051332
Mark Twain Medical Center
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 5, 2026. Fifteen years on file, every one shown below. Also on the 340B covered-entity register.
Fiscal 2025 at a glance
What stands out
- Net patient revenue rose from $42.2M in its first year on file (2011) to $81.3M in 2025.
- Its result from patient care: −$477K (2023), −$2.1M (2024), −$9.0M (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 2.7% of its inpatient days and Medicare for 47.8%.
Every statement is drawn from figures on this page; nothing is estimated.
Fifteen years of filings
Net patient revenue against operating expenses, each year as filed.
reopened
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settled with audit
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Beside its peers
Critical access hospitals in California with 25 to 49 beds, each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Mark Twain Medical Center | 25 | $81,342,978 | $90,350,849 | −11.1% |
| Adventist Health Tehachapi Valley, Tehachapi | 25 | $76,151,246 | $77,156,105 | −1.3% |
| Fairchild Medical Center, Yreka | 25 | $126,769,172 | $131,267,534 | −3.5% |
| Glenn Medical Center, Willows | 25 | $21,974,876 | $28,918,494 | −31.6% |
| Adventist Health Howard Memorial, Willits | 25 | $96,439,900 | $96,666,555 | −0.2% |
| Trinity Hospital, Weaverville | 25 | $36,409,169 | $32,624,534 | 10.4% |
Patients and payers
- Discharges
- 696S-3 line 14, col 15
- Inpatient days
- 3,018S-3 line 14, col 8
- Beds in use, on an average day
- 8.3days ÷ days in year
- Occupancy
- 33.1%days ÷ bed days
- Medicare share of days
- 47.8%S-3 cols 6 ÷ 8
- Medicaid share of days
- 2.7%S-3 cols 7 ÷ 8
Who owns it
Related organizations on its own cost report: COMMONSPIRIT (100%), healthcare.
Type of control on its cost report: voluntary nonprofit, other.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by MARK TWAIN MEDICAL CENTER (employer identification number 680127677) for tax year 2022. The return lists this hospital as its one hospital facility.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total community benefit expense (line 7k) | $4,924,063 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $688,230 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $4,013,098 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $4,703,902 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Other benefits (line 7j) | $220,161 | IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.0611 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202411319349303331. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by MARK TWAIN MEDICAL CENTER (employer identification number 680127677) for tax year 2022. 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 |
|---|---|---|---|---|---|
| ANDREA NIKKI OCHOA | CFO | Officer | $0 | $278,670 | $59,639 |
| DARYN KUMAR | CHAIRMAN | Trustee/director, Officer | $0 | $628,277 | $87,903 |
| DONALD J GRECO | PHYSICIAN PAIN MANAGEMENT | Highest-compensated employee | $556,891 | $0 | $71,840 |
| DOUGLAS P ARCHER | PRESIDENT & CEO | Officer | $0 | $482,661 | $106,631 |
| GARY ARVIN | VP OF ANCILLARY SERVICES | Key employee | $205,391 | $0 | $68,597 |
| ISABELLA FLORES-MERRITT | MEDICAL DIRECTOR | Highest-compensated employee | $631,241 | $0 | $78,005 |
| JILL ORTIZ | DIRECTOR OF PHARMACY | Key employee | $247,833 | $0 | $69,578 |
| JOHN KRPAN | MEDICAL DIRECTOR | Highest-compensated employee | $325,756 | $0 | $84,326 |
| KAITLYN A KHANDELWAL GILMAN | PHYSICIAN | Highest-compensated employee | $396,316 | $0 | $77,014 |
| KARA M EVANS | CNO | Key employee | $232,500 | $0 | $69,626 |
| KATHY KOHRMAN | DIRECTOR | Trustee/director | $0 | $306,710 | $101,816 |
| LIN REED | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| PARDEEP ATHWAL | CMO | Key employee | $175,449 | $0 | $30,814 |
| ROGER P ROGALSKI MD | PHYSICIAN | Highest-compensated employee | $800,720 | $0 | $84,088 |
| TAMRA KELLY | DIRECTOR | Trustee/director | $0 | $340,293 | $48,595 |
| THERESA M HYLEN | DIRECTOR | Trustee/director | $0 | $369,760 | $28,550 |
E-file object id 202411319349303331. The IRS archive it was read from.
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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 051332. Patients and payers: worksheet S-3 Part I of the same filing.
How this page was built: the CMS Medicare cost report, file HOSP10FY2025.ZIP, read June 5, 2026.