Critical access hospital · Lincoln, Kansas · 14 beds · CMS certification number 171360
Lincoln County Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended March 31, 2026, as submitted, stamped by CMS July 27, 2026. 23 years on file, every one shown below. Also on the 340B covered-entity register.
Fiscal 2026 at a glance
What stands out
- Net patient revenue rose from $2.9M in its first year on file (2004) to $7.2M in 2026.
- Its result from patient care: −$1.8M (2024), −$1.3M (2025), −$1.3M (2026).
- All 5 critical access hospital peers below with a margin on file also report a loss on patient care for fiscal year 2026.
- COUNTY OF LINCOLN holds 100% of it, on its Medicare enrollment.
Every statement is drawn from figures on this page; nothing is estimated.
23 years of filings
Net patient revenue against operating expenses, each year as filed.
settled with audit
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
reopened
settled
reopened
settled
settled
settled
as submitted
Beside its peers
Hospitals of the same type (critical access hospital), nearest in size, from Kansas first; each on fiscal year 2026.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Lincoln County Hospital | 14 | $7,204,444 | $8,522,569 | −18.3% |
| Community Hospital, Onaga & St. Marys Campus, Onaga | 25 | $41,057,756 | $43,590,441 | −6.2% |
| Smith County Memorial Hospital, Smith Center | 16 | $23,454,757 | $28,494,517 | −21.5% |
| Mitchell County Hospital Health Systems, Beloit | 25 | $33,805,893 | $34,391,149 | −1.7% |
| Phillips County Health Systems, Phillipsburg | 25 | $16,737,693 | $19,543,832 | −16.8% |
| South Lyon Medical Center, Yerington (NV) | 14 | $17,340,051 | $19,097,973 | −10.1% |
Patients and payers
- Discharges
- 67S-3 line 14, col 15
- Inpatient days
- 594S-3 line 14, col 8
- Beds in use, on an average day
- 1.6days ÷ days in year
- Occupancy
- 11.6%days ÷ bed days
- Medicare share of days
- 94.4%S-3 cols 6 ÷ 8
Who owns it
- COUNTY OF LINCOLN100%
Other hospitals with the same owner: Lincoln Health Hospital (CO).
Type of control on its cost report: governmental, county.
Owners of 5% or more, from CMS’s hospital ownership file (Medicare enrollment, October 1, 2026).
Follow this hospital, free
We send this record now and tell you when it files again.
More critical access hospitals in Kansas
From the publisher of Velarion Records
Velarion Intel
Independent Decision-Grade Intelligence
Compensation and corporate governance intelligence for advisors, investors and companies. Executive and board pay for public companies, benchmarked against peers.
Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 171360. 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 July 27, 2026.