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Critical access hospital · Pahala, Hawaii · 21 beds · CMS certification number 121301

Kau Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 15, 2025. 24 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$49.9M
$49,861,515 · G-3 line 3
Operating expenses
$67.7M
$67,732,568 · G-3 line 4
Result from patient care
−$17.9M
−$17,871,053 · G-3 line 5
Margin on patient care
−35.8%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $2.3M in its first year on file (2003) to $49.9M in 2025.
  • Its result from patient care: −$12.1M (2023), −$16.9M (2024), −$17.9M (2025).
  • 3 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 73.1% of its inpatient days and Medicare for 4.1%.

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

24 years of filings

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

Net patient revenueOperating expenses
2002
settled
not filed
not filed
2003
reopened
$2.3M
$3.2M
2004
settled
$2.9M
$3.7M
2005
settled
$2.8M
$3.9M
2006
settled
$3.4M
$4.5M
2007
reopened
$3.4M
$6.1M
2008
settled
$5.4M
$6.5M
2009
settled
$4.2M
$6.2M
2010
settled
$4.4M
$6.0M
2011
settled
$4.3M
$6.2M
2012
reopened
$4.9M
$7.0M
2013
settled
$5.3M
$7.9M
2014
settled
$6.8M
$8.3M
2015
settled
$6.4M
$8.8M
2016
settled
$8.0M
$10.5M
2017
settled
$7.8M
$9.8M
2018
reopened
$8.4M
$10.7M
2019
settled
$8.4M
$11.6M
2020
settled
$12.2M
$16.7M
2021
settled
$18.4M
$30.2M
2022
settled with audit
$31.6M
$35.4M
2023
settled
$34.0M
$46.1M
2024
as submitted
$44.8M
$61.6M
2025
as submitted
$49.9M
$67.7M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Kau Hospital21$49,861,515$67,732,568−35.8%
Honokaa Hospital & Skilled Nursing, Honokaa11$27,529,429$27,108,8201.5%
Kahuku Medical Center, Kahuku21$24,367,339$29,597,052−21.5%
Kula Hospital, Kula9$33,225,436$41,382,657−24.6%
Molokai General Hospital, Kaunakakai15$23,606,325$22,246,1585.8%
Samuel Mahelona Memorial Hospital, Kapaa Kauai5$46,351,698$55,905,173−20.6%

Patients and payers

Discharges
1
S-3 line 14, col 15
Inpatient days
6,027
S-3 line 14, col 8
Beds in use, on an average day
16.6
days ÷ days in year
Occupancy
78.6%
days ÷ bed days
Medicare share of days
4.1%
S-3 cols 6 ÷ 8
Medicaid share of days
73.1%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: HHSC (100%), administration.

Type of control on its cost report: governmental, state.

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 121301. Patients and payers: worksheet S-3 Part I of the same filing.

How this page was built: the CMS Medicare cost report, file HOSP10FY2024.ZIP, read December 15, 2025.