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Critical access hospital · West Union, Iowa · 25 beds · CMS certification number 161316

Gundersen Palmer Lutheran Hospital and Clinics

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended September 30, 2025, amended, stamped by CMS June 22, 2026. 25 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$44.5M
$44,458,215 · G-3 line 3
Operating expenses
$44.8M
$44,770,761 · G-3 line 4
Result from patient care
−$313K
−$312,546 · G-3 line 5
Margin on patient care
−0.7%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $7.7M in its first year on file (2001) to $44.5M in 2025.
  • Its result from patient care: −$2.7M (2023), $3.0M (2024), −$313K (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 7.3% of its inpatient days and Medicare for 44.8%.
  • BELLIN GUNDERSEN HEALTH SYSTEM INC holds 100% of it, on its Medicare enrollment.

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

25 years of filings

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

Net patient revenueOperating expenses
2001
settled
$7.7M
$7.6M
2002
settled
$10.1M
$9.7M
2003
reopened
$10.4M
$10.3M
2004
settled
$11.9M
$11.7M
2005
settled with audit
$13.2M
$13.3M
2006
settled
$13.8M
$14.1M
2007
settled
$14.8M
$15.1M
2008
settled
$17.4M
$17.2M
2009
settled
$20.2M
$19.8M
2010
settled with audit
$20.4M
$21.5M
2011
settled
$21.6M
$22.9M
2012
settled
$20.8M
$21.8M
2013
settled
$20.0M
$21.6M
2014
settled
$20.8M
$21.8M
2015
settled
$19.4M
$22.3M
2016
settled
$25.8M
$26.0M
2017
settled
$27.6M
$30.6M
2018
settled
$27.3M
$30.6M
2019
settled
$28.2M
$30.4M
2020
settled with audit
$27.7M
$30.1M
2021
settled
$35.1M
$34.1M
2022
settled
$34.4M
$36.8M
2023
settled
$27.9M
$30.6M
2024
settled
$46.6M
$43.7M
2025
amended
$44.5M
$44.8M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Gundersen Palmer Lutheran Hospital and Clinics25$44,458,215$44,770,761−0.7%
Franklin General Hospital, Hampton25$29,579,752$30,707,291−3.8%
Grundy County Memorial Hospital, Grundy Center25$40,182,578$34,694,38013.7%
Hancock County Health System, Britt25$31,795,008$34,237,396−7.7%
Iowa Specialty Hospital- Clarion, Clarion25$98,705,037$95,382,1813.4%
Pocahontas Community Hospital, Pocahontas25$18,666,192$17,733,4855.0%

Patients and payers

Discharges
215
S-3 line 14, col 15
Inpatient days
2,203
S-3 line 14, col 8
Beds in use, on an average day
6.1
days ÷ days in year
Occupancy
24.1%
days ÷ bed days
Medicare share of days
44.8%
S-3 cols 6 ÷ 8
Medicaid share of days
7.3%
S-3 cols 7 ÷ 8

Who owns it

  • BELLIN GUNDERSEN HEALTH SYSTEM INC100%
  • GUNDERSEN LUTHERAN HEALTH SYSTEM INC100%

Related organizations on its own cost report: GUND HLTH SYSTM (100%); GUND LTH MED CT, hospital; GUND CLINICS, clinics; GL ADMIN SERVCS, support service.

Other hospitals with the same owner: Gundersen St. Elizabeth's Hospital and Clinics (MN), Bellin Memorial Hospital (WI), Emplify Health la Crosse Hospital (WI), Gundersen St. Joseph's Hospital and Clinics (WI), Gundersen Moundview Hospital and Clinics (WI), Gundersen Tri-County Hospital and Clinics (WI), Gundersen Boscobel Area Hospital and Clinics (WI), Emplify Health Oconto Clinic (WI).

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 PALMER LUTHERAN HEALTH CENTER INC (employer identification number 421320763) for tax year 2023. The return lists this hospital as its one hospital facility.

FigureAs filedWhere it comes from
Total community benefit expense (line 7k)$6,618,357IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$505,682IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$566,915IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$1,072,597IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$5,545,760IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.221IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202442279349303359. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by PALMER LUTHERAN HEALTH CENTER INC (employer identification number 421320763) for tax year 2023. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
ANDREW WENTHEDIRECTORTrustee/director$0$0$0
BRENDA MOSERFINANCE ADMINISTRATOROfficer$0$0$0
CHUCK JOHNSONDIRECTORTrustee/director$0$0$0
DR MORDECHAI LEDERMANSECRETARY / TREASURERTrustee/director, Officer$0$0$0
GERALD OETZELCFO-GHS (THRU 08/23)Officer$0$0$0
KRISTI FLACKVICE CHAIRTrustee/director, Officer$0$0$0
LYNN LAUERCHAIRTrustee/director, Officer$0$0$0
PATRICE KUENNENCEOOfficer$0$0$0
RACHEL ALBRECHTDIRECTORTrustee/director$0$0$0
SCOTT RATHGABERCEO-GHSOfficer$0$0$0
STEVE LITTLECFO-GHS (BEG 08/23)Officer$0$0$0
TOM TORNSTROMDIRECTORTrustee/director$0$0$0

E-file object id 202442279349303359. 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 161316. 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 June 22, 2026.