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Critical access hospital · Harrodsburg, Kentucky · 25 beds · CMS certification number 181302

The James B Haggin Memorial Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended September 30, 2025, as submitted, stamped by CMS March 5, 2026. 25 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$47.5M
$47,494,362 · G-3 line 3
Operating expenses
$36.8M
$36,848,544 · G-3 line 4
Result from patient care
$10.6M
$10,645,818 · G-3 line 5
Margin on patient care
22.4%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $9.3M in its first year on file (2001) to $47.5M in 2025.
  • Its result from patient care: $4.9M (2023), $10.6M (2024), $10.6M (2025).
  • 4 of the 5 critical access hospital peers below with a margin on file also report a gain on patient care for fiscal year 2025.
  • Medicaid paid for 6.0% of its inpatient days and Medicare for 28.6%.

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
$9.3M
$9.5M
2002
settled
$12.4M
$12.3M
2003
settled
$13.6M
$13.2M
2004
reopened
$15.8M
$15.2M
2005
reopened
$15.7M
$15.3M
2006
settled
$19.7M
$20.0M
2007
reopened
$18.1M
$18.9M
2008
reopened
$18.4M
$19.3M
2009
as submitted
$21.1M
$20.9M
2010
reopened
$20.0M
$21.0M
2011
settled
$19.9M
$21.3M
2012
settled
$18.1M
$21.2M
2013
reopened
$19.0M
$21.8M
2014
settled
$20.5M
$24.0M
2015
settled
$19.7M
$21.3M
2016
settled
$18.3M
$20.2M
2017
settled
$19.9M
$23.3M
2018
settled
$21.1M
$23.9M
2019
reopened
$23.7M
$22.6M
2020
settled
$26.4M
$22.6M
2021
settled with audit
$29.4M
$28.2M
2022
settled
$38.9M
$34.2M
2023
reopened
$35.5M
$30.7M
2024
settled
$43.6M
$33.0M
2025
as submitted
$47.5M
$36.8M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
The James B Haggin Memorial Hospital25$47,494,362$36,848,54422.4%
Deaconess Union County Hospital, Morganfield25$36,657,440$23,172,56736.8%
Mercy Health-Marcum and Wallace Hospital, Irvine25$30,288,351$29,817,9041.6%
Morgan County Arh Hospital, West Liberty25$20,682,316$23,106,163−11.7%
Arh Our Lady of the Way, Martin25$25,736,171$23,709,3387.9%
Trigg County Hospital, Cadiz25$28,563,920$26,952,9835.6%

Patients and payers

Discharges
147
S-3 line 14, col 15
Inpatient days
3,703
S-3 line 14, col 8
Beds in use, on an average day
10.2
days ÷ days in year
Occupancy
40.6%
days ÷ bed days
Medicare share of days
28.6%
S-3 cols 6 ÷ 8
Medicaid share of days
6.0%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: EPHRAIM MCDOWEL, home office.

Type of control on its cost report: voluntary nonprofit, other.

Community benefit, as filed

From IRS Form 990 Schedule H, Part I, filed by James B Haggin Memorial Hospital Inc (employer identification number 610510934) 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)$3,025,318IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$115,942IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$2,909,376IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$3,025,318IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$0IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0904IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202402289349304210. 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 181302. Patients and payers: worksheet S-3 Part I of the same filing.

How this page was built: the CMS Medicare cost report, file HOSP10FY2025.ZIP, read March 5, 2026.