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Short-term acute care hospital · Chicago, Illinois · 737 beds · CMS certification number 140088

Comer Childrens Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS September 28, 2026. 29 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$2.8B
$2,814,616,480 · G-3 line 3
Operating expenses
$3.4B
$3,366,935,583 · G-3 line 4
Result from patient care
−$552.3M
−$552,319,103 · G-3 line 5
Margin on patient care
−19.6%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $909.4M in its first year on file (1997) to $2.8B in 2025.
  • Its result from patient care: −$320.2M (2023), −$332.6M (2024), −$552.3M (2025).
  • 4 of the 5 short-term acute care hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • Medicaid paid for 6.5% of its inpatient days and Medicare for 19.0%.

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

29 years of filings

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

Net patient revenueOperating expenses
1997
reopened
$909.4M
$434.2M
1998
reopened
$508.4M
$502.1M
1999
reopened
$530.6M
$539.8M
2000
reopened
$558.8M
$565.9M
2001
reopened
$544.3M
$531.0M
2002
reopened
$671.9M
$594.0M
2003
reopened
$689.0M
$653.8M
2004
reopened
$715.7M
$637.9M
2005
reopened
$827.8M
$731.4M
2006
reopened
$832.8M
$733.8M
2007
reopened
$1.1B
$803.2M
2008
reopened
$1.1B
$1.0B
2009
reopened
$1.1B
$1.1B
2010
reopened
$1.1B
$1.1B
2011
reopened
$1.2B
$1.2B
2012
reopened
$1.3B
$1.2B
2013
reopened
$1.3B
$1.3B
2014
reopened
$1.4B
$1.4B
2015
reopened
$1.5B
$1.5B
2016
reopened
$1.5B
$1.5B
2017
reopened
$1.6B
$1.6B
2018
reopened
$1.7B
$1.8B
2019
reopened
$1.8B
$1.9B
2020
reopened
$1.7B
$2.1B
2021
settled
$2.0B
$2.2B
2022
amended
$2.2B
$2.4B
2023
amended
$2.4B
$2.7B
2024
as submitted
$2.6B
$2.9B
2025
as submitted
$2.8B
$3.4B

Beside its peers

Short-term acute care hospitals in Illinois with 400 and over beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Comer Childrens Hospital737$2,814,616,480$3,366,935,583−19.6%
Advocate Christ Medical Center, Oak Lawn727$1,230,493,686$1,648,761,732−34.0%
Endeavor Health Clinical Operations, Evanston691$1,723,045,261$2,043,870,814−18.6%
Northwestern Memorial Hospital, Chicago930$2,815,366,982$3,373,846,514−19.8%
Rush University Medical Center, Chicago608$2,378,971,283$2,504,418,887−5.3%
Saint Francis Medical Center, Peoria642$1,781,684,185$1,506,944,82515.4%

Patients and payers

Discharges
30,652
S-3 line 14, col 15
Inpatient days
226,669
S-3 line 14, col 8
Beds in use, on an average day
622.7
days ÷ days in year
Occupancy
81.2%
days ÷ bed days
Medicare share of days
19.0%
S-3 cols 6 ÷ 8
Medicaid share of days
6.5%
S-3 cols 7 ÷ 8

Who owns it

Indirect owner: UNIVERSITY OF CHICAGO

Related organizations on its own cost report: U OF C MEDICAL CENTER (100%), university/medical school.

Other hospitals with the same owner: Ingalls Memorial Hospital (IL), Uchicago Medicine Northwest Indiana (IN).

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).

Community benefit, as filed

From IRS Form 990 Schedule H, Part I, filed by University of Chicago Medical Center (employer identification number 363488183) for tax year 2022. The return lists this hospital as its one hospital facility.

FigureAs filedWhere it comes from
Total community benefit expense (line 7k)$193,252,716IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$22,977,739IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$28,843,220IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$51,820,959IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$141,431,757IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0707IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202401349349307155. The IRS archive it was read from.

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 140088. 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 HOSP10FY2024.ZIP, read September 28, 2026.