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Short-term acute care hospital · Warsaw, Indiana · 72 beds · CMS certification number 150133

Lutheran Kosciusko Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended February 28, 2026, as submitted, stamped by CMS August 11, 2026. 30 years on file, every one shown below.

Fiscal 2026 at a glance

Net patient revenue
$107.4M
$107,415,395 · G-3 line 3
Operating expenses
$88.1M
$88,069,656 · G-3 line 4
Result from patient care
$19.3M
$19,345,739 · G-3 line 5
Margin on patient care
18.0%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $42.6M in its first year on file (1996) to $107.4M in 2026.
  • Its result from patient care: $32.1M (2024), $25.1M (2025), $19.3M (2026).
  • 3 of the 5 short-term acute care hospital peers below with a margin on file also report a gain on patient care for fiscal year 2026.
  • Medicaid paid for 5.9% of its inpatient days and Medicare for 18.0%.
  • CHS COMMUNITY HEALTH SYSTEMS INC holds 100% of it, on its Medicare enrollment.

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

30 years of filings

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

Net patient revenueOperating expenses
1996
settled
$42.6M
$39.0M
1997
settled
$43.7M
$39.8M
1999
settled
$101.4M
$45.6M
2000
reopened
$46.7M
$51.9M
2001
settled
$56.3M
$54.9M
2002
reopened
$59.5M
$55.2M
2003
settled
$69.0M
$56.8M
2004
reopened
$81.1M
$63.1M
2005
settled
$89.7M
$69.8M
2006
reopened
$90.3M
$70.0M
2007
reopened
$89.6M
$53.6M
2008
reopened
$93.3M
$58.7M
2009
reopened
$98.8M
$74.5M
2010
reopened
$118.1M
$90.0M
2011
reopened
$130.5M
$96.0M
2012
reopened
$117.0M
$75.0M
2013
reopened
$137.8M
$87.9M
2014
reopened
$135.8M
$88.4M
2015
reopened
$136.1M
$89.9M
2016
reopened
$108.1M
$66.4M
2017
reopened
$102.5M
$69.8M
2018
reopened
$111.8M
$73.8M
2019
reopened
$108.1M
$77.8M
2020
settled
$114.9M
$86.9M
2021
settled
$113.5M
$91.7M
2022
settled
$142.6M
$102.9M
2023
settled
$148.0M
$103.7M
2024
settled
$140.8M
$108.7M
2025
as submitted
$122.6M
$97.5M
2026
as submitted
$107.4M
$88.1M

Beside its peers

Hospitals of the same type (short-term acute care hospital), nearest in size, from Indiana first; each on fiscal year 2026.

HospitalBedsNet patient revenueOperating expensesMargin
Lutheran Kosciusko Hospital72$107,415,395$88,069,65618.0%
Bellevue Medical Center - Nebraska Medicine, Bellevue (NE)68$137,343,524$120,081,27012.6%
Dupont Hospital, Fort Wayne108$244,020,274$195,893,08319.7%
Franciscan Health Orthopedic Carmel, Carmel20$43,970,124$62,256,189−41.6%
Centerpoint Health - Georgetown, Georgetown (KY)75$170,323,822$143,622,56915.7%
Oaklawn Hospital, Marshall (MI)71$174,642,072$195,724,880−12.1%

Patients and payers

Discharges
2,873
S-3 line 14, col 15
Inpatient days
9,626
S-3 line 14, col 8
Beds in use, on an average day
26.4
days ÷ days in year
Occupancy
36.6%
days ÷ bed days
Medicare share of days
18.0%
S-3 cols 6 ÷ 8
Medicaid share of days
5.9%
S-3 cols 7 ÷ 8

Who owns it

  • CHS COMMUNITY HEALTH SYSTEMS INC100%
  • COMMUNITY HEALTH SYSTEMS INC100%
  • FRANKFORT HEALTH PARTNER, INC100%
  • HMA-TRI HOLDINGS LLC100%
  • TENNYSON HOLDINGS LLC100%
  • TRIAD HEALTHCARE LLC100%

Related organizations on its own cost report: COMMUNITY HEALTH SYSTEMS, hospital management; HOSPITAL LAUNDR, laundry services; PASI, debt collection.

Other hospitals with the same owner: Gadsden Regional Medical Center (AL), Medical Center Enterprise (AL), Flowers Hospital (AL), Baldwin Health (AL), Grandview Medical Center (AL), Crestwood Medical Center (AL), Mat-Su Regional Medical Center (AK).

Type of control on its cost report: proprietary, corporation.

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 150133. 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 August 11, 2026.