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Critical access hospital · Vandalia, Illinois · 25 beds · CMS certification number 141346

Sarah Bush Lincoln Fayette County Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 8, 2025. 21 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$41.9M
$41,893,643 · G-3 line 3
Operating expenses
$44.1M
$44,087,166 · G-3 line 4
Result from patient care
−$2.2M
−$2,193,523 · G-3 line 5
Margin on patient care
−5.2%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $14.9M in its first year on file (2005) to $41.9M in 2025.
  • Its result from patient care: −$1.9M (2023), −$1.8M (2024), −$2.2M (2025).
  • 2 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 0.4% of its inpatient days and Medicare for 59.3%.
  • SARAH BUSH LINCOLN HEALTH SYSTEM 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
settled with audit
$14.9M
$15.1M
2006
settled
$20.7M
$19.9M
2007
settled with audit
$21.5M
$21.3M
2008
settled
$21.9M
$22.2M
2009
settled
$22.2M
$21.1M
2010
settled
$22.1M
$20.6M
2011
settled with audit
$22.4M
$21.3M
2012
settled
$22.1M
$21.4M
2013
reopened
$23.2M
$22.0M
2014
settled
$22.6M
$23.1M
2015
settled
$23.3M
$24.3M
2016
settled with audit
$24.0M
$26.1M
2017
settled
$27.3M
$28.7M
2018
settled
$29.4M
$30.5M
2019
settled
$27.6M
$30.4M
2020
settled
$14.2M
$15.5M
2021
settled
$34.5M
$36.9M
2022
settled
$36.1M
$38.3M
2023
settled
$38.0M
$39.9M
2024
settled
$42.5M
$44.3M
2025
as submitted
$41.9M
$44.1M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Sarah Bush Lincoln Fayette County Hospital25$41,893,643$44,087,166−5.2%
Carle Eureka Hospital, Eureka25$33,442,659$31,215,6766.7%
Community Hospital of Staunton, Staunton25$29,036,790$23,365,93519.5%
OSF Saint Paul Medical Center, Mendota25$65,140,047$63,955,6261.8%
Midwest Medical Center, Galena25$44,409,156$49,181,907−10.8%
Boyd Healthcare Services, Carrollton25$17,573,180$19,761,600−12.4%

Patients and payers

Discharges
221
S-3 line 14, col 15
Inpatient days
1,852
S-3 line 14, col 8
Beds in use, on an average day
5.1
days ÷ days in year
Occupancy
20.3%
days ÷ bed days
Medicare share of days
59.3%
S-3 cols 6 ÷ 8
Medicaid share of days
0.4%
S-3 cols 7 ÷ 8

Who owns it

  • SARAH BUSH LINCOLN HEALTH SYSTEM100%

Related organizations on its own cost report: SARAH BUSH LINC (100%).

Other hospitals with the same owner: Sarah Bush Lincoln Health Center (IL).

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 HEARTLAND HEALTH SYSTEM INC (employer identification number 201890414) 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)$4,848,516IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$325,387IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$4,523,129IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$4,848,516IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.1216IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202411309349304151. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by HEARTLAND HEALTH SYSTEM INC (employer identification number 201890414) for tax year 2022. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
BARB HALLVICE CHAIRPERSONTrustee/director, Officer$0$0$0
CHRISTOPHER WHITTENPHYSICAL THERAPISTHighest-compensated employee$165,618$0$30,132
DENNIS PLUARDBOARD MEMBERTrustee/director$0$574,225$78,856
GLENN SKOWPHYSICIANHighest-compensated employee$275,020$0$48,119
GREG STARNESCEOOfficer$0$380,980$58,970
JEFFREY CARROLLPHYSICAL THERAPISTHighest-compensated employee$162,151$0$883
JERRY ESKERCHAIRPERSON PARTIAL YEARTrustee/director$0$594,308$80,102
KAREN DYERCEOOfficer$0$193,317$8,235
KIMBERLY UPHOFFSECRETARY/CHAIRPERSON PARTIAL YEARTrustee/director, Officer$0$664,708$74,980
MARCI BARTHV/P PATIENT CAREHighest-compensated employee$161,017$0$49,848
RICHARD FUNNEMANPHYSICIANHighest-compensated employee$255,562$0$54,231
TINA STOVALLCHAIRPERSONTrustee/director, Officer$0$0$0

E-file object id 202411309349304151. 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 141346. 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 December 8, 2025.