Velarion Records

Critical access hospital · Salem, Kentucky · 25 beds · CMS certification number 181320

Livingston Hospital and Healthcare

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS May 6, 2026. 22 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$27.5M
$27,471,055 · G-3 line 3
Operating expenses
$25.2M
$25,175,475 · G-3 line 4
Result from patient care
$2.3M
$2,295,580 · G-3 line 5
Margin on patient care
8.4%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $8.0M in its first year on file (2004) to $27.5M in 2025.
  • Its result from patient care: $74K (2023), $2.2M (2024), $2.3M (2025).
  • All 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 0.2% of its inpatient days and Medicare for 71.3%.

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

22 years of filings

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

Net patient revenueOperating expenses
2004
settled
$8.0M
$9.2M
2005
reopened
$8.0M
$9.1M
2006
reopened
$9.8M
$10.1M
2007
reopened
$11.0M
$12.0M
2008
reopened
$13.2M
$14.6M
2009
settled
$14.0M
$15.0M
2010
settled with audit
$14.3M
$14.3M
2011
settled
$14.4M
$13.9M
2012
settled
$15.6M
$16.6M
2013
reopened
$12.1M
$13.4M
2014
reopened
$13.8M
$13.4M
2015
settled
$15.0M
$14.4M
2016
settled
$14.4M
$14.9M
2017
settled
$14.7M
$14.9M
2018
settled with audit
$15.4M
$15.9M
2019
settled
$15.6M
$16.1M
2020
reopened
$14.5M
$16.6M
2021
settled
$17.9M
$18.0M
2022
settled
$15.6M
$17.5M
2023
settled
$21.3M
$21.2M
2024
as submitted
$26.5M
$24.3M
2025
as submitted
$27.5M
$25.2M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Livingston Hospital and Healthcare25$27,471,055$25,175,4758.4%
Deaconess Union County Hospital, Morganfield25$36,657,440$23,172,56736.8%
The James B Haggin Memorial Hospital, Harrodsburg25$47,494,362$36,848,54422.4%
Mercy Health-Marcum and Wallace Hospital, Irvine25$30,288,351$29,817,9041.6%
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
420
S-3 line 14, col 15
Inpatient days
3,137
S-3 line 14, col 8
Beds in use, on an average day
8.6
days ÷ days in year
Occupancy
34.4%
days ÷ bed days
Medicare share of days
71.3%
S-3 cols 6 ÷ 8
Medicaid share of days
0.2%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: DEACONESS HOSP, 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 LIVINGSTON HOSPITAL & HEALTHCARE (employer identification number 610518022) 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)$595,264IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$31,554IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$0IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$31,554IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$563,710IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0286IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202423199349310482. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by LIVINGSTON HOSPITAL &amp; HEALTHCARE (employer identification number 610518022) for tax year 2023. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
ALLAN WHITE MDDIRECTORTrustee/director$0$0$0
ANDY FOXDIRECTORTrustee/director$0$0$0
BARRY CHITTENDENCHAIRMANTrustee/director, Officer$0$0$0
DAN KLIDZEJSCFOOfficer$0$0$0
DARYL DEGUIREDIRECTORTrustee/director$0$0$0
DEBRA PERRYNURSEHighest-compensated employee$115,303$0$1,314
GHASSEN YAZIGI MDDIRECTORTrustee/director$534,550$0$0
JARED FLORENCEDIRECTORTrustee/director$0$0$0
JESSICA SIGLERPROVIDERHighest-compensated employee$112,708$0$29,503
JIM BELTSECRETARY-TREASURERTrustee/director, Officer$0$0$0
JODY PRATHER MDDIRECTOR (END 10/23)Trustee/director$0$0$0
KRISTEE SHOULDERSPROVIDERHighest-compensated employee$118,407$0$10,460
LARRY MCGREGORDIRECTORTrustee/director$0$0$0
SAMANTHA SAMUELSPROVIDERHighest-compensated employee$130,397$0$19,475
SHANE WHITTINGTONCEOOfficer$0$0$0
STEVE WILLIAMSDIRECTORTrustee/director$0$0$0
SUSAN ALEXANDERVICE-CHAIRMANTrustee/director, Officer$0$0$0
TERESA WHITEPROVIDERHighest-compensated employee$113,188$0$20,962
TERRY TEITLOFFDIRECTORTrustee/director$0$0$0
WILLIAM BARNES MDDIRECTORTrustee/director$0$0$0
WILLIAM GUYETTE MDDIRECTORTrustee/director$0$0$0

E-file object id 202423199349310482. 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 181320. 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 May 6, 2026.