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Rehabilitation hospital · Ludlow, Massachusetts · 70 beds · CMS certification number 223030

Encompass Health Rehabilitation Hospital of Western Massachusetts

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS May 27, 2026. 30 years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$38.2M
$38,231,015 · G-3 line 3
Operating expenses
$30.3M
$30,330,865 · G-3 line 4
Result from patient care
$7.9M
$7,900,150 · G-3 line 5
Margin on patient care
20.7%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $9.0M in its first year on file (1996) to $38.2M in 2025.
  • Its result from patient care: $7.1M (2023), $6.8M (2024), $7.9M (2025).
  • 3 of the 5 rehabilitation hospital peers below with a margin on file also report a gain on patient care for fiscal year 2025.
  • Medicaid paid for 0.6% of its inpatient days and Medicare for 70.6%.
  • ENCOMPASS HEALTH CORPORATION 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
$9.0M
$9.7M
1997
as submitted
$10.8M
$8.9M
1998
as submitted
$10.3M
$9.3M
1999
as submitted
$12.2M
$10.1M
2000
as submitted
$11.2M
$9.9M
2001
as submitted
$14.8M
$13.2M
2002
as submitted
$19.6M
$15.3M
2003
as submitted
$19.1M
$16.5M
2004
settled
$19.6M
$16.4M
2005
settled
$17.4M
$15.9M
2006
settled
$18.0M
$15.1M
2007
reopened
$18.6M
$15.5M
2008
reopened
$20.3M
$16.4M
2009
reopened
$21.0M
$16.6M
2010
as submitted
$21.9M
$17.5M
2011
settled
$22.8M
$17.1M
2012
settled
$23.0M
$18.8M
2013
settled
$23.6M
$19.0M
2014
settled
$23.0M
$19.9M
2015
settled
$23.5M
$20.1M
2016
settled
$25.1M
$21.7M
2017
settled
$26.3M
$22.2M
2018
settled
$26.6M
$22.3M
2019
settled
$29.1M
$23.4M
2020
settled
$28.8M
$23.4M
2021
settled
$31.6M
$24.3M
2022
settled
$31.6M
$25.1M
2023
settled
$33.6M
$26.5M
2024
as submitted
$34.8M
$27.9M
2025
as submitted
$38.2M
$30.3M

Beside its peers

Hospitals of the same type (rehabilitation hospital), nearest in size, from Massachusetts first; each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Encompass Health Rehabilitation Hospital of Western Massachusetts70$38,231,015$30,330,86520.7%
Encompass Health Rehabilitation Hospital of New England, Woburn179$83,947,589$68,687,38818.2%
Encompass Health Rehabilitation Hospital of Braintree, Braintree187$78,827,335$65,368,07817.1%
Fairlawn Rehabilitation Hospital, Worcester110$50,877,732$42,093,40417.3%
Spaulding Rehabilitation Hospital Cape Cod, East Sandwich60$59,447,670$63,932,922−7.5%
Spaulding Rehabilitation Hospital - Boston, Charlestown132$194,181,907$238,255,473−22.7%

Patients and payers

Discharges
1,620
S-3 line 14, col 15
Inpatient days
19,824
S-3 line 14, col 8
Beds in use, on an average day
54.5
days ÷ days in year
Occupancy
81.0%
days ÷ bed days
Medicare share of days
70.6%
S-3 cols 6 ÷ 8
Medicaid share of days
0.6%
S-3 cols 7 ÷ 8

Who owns it

  • ENCOMPASS HEALTH CORPORATION100%
  • VANGUARD GROUP INC10%
  • BLACKROCK INC9%

Related organizations on its own cost report: ENCOMPASS HEALT, healthcare; EH REAL ESTATE, real estate.

Other hospitals with the same owner: Encompass Health Lakeshore Rehabilitation Hospital (AL), Encompass Health Rehabilitation Hospital of Montgomery (AL), Encompass Health Rehabilitation Hospital of North Alabama (AL), Encompass Health Rehabilitation Hospital of Dothan (AL), Encompass Health Rehabilitation Hospital of Shelby County (AL), Encompass Health Rehabilitation Hospital of Gadsden (AL), Rehabilitation Hospital of Phenix City (AL), Encompass Health Rehabilitation Hospital of Scottsdale (AZ), Encompass Health Rehabilitation Institute of Tucson (AZ), Encompass Health Rehabilitation Hospital of Northwest Tucson (AZ), Encompass Health Valley of the Sun Rehabilitation Hospital (AZ), Yuma Rehabilitation Hospital, an Affiliation of Encompass Health and Y (AZ).

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 223030. 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 May 27, 2026.