Critical access hospital · Frankfort, Michigan · 8 beds · CMS certification number 231300
Paul Oliver Memorial Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 9, 2025. 26 years on file, every one shown below. Also on the 340B covered-entity register.
Fiscal 2025 at a glance
What stands out
- Net patient revenue rose from $5.5M in its first year on file (2000) to $28.1M in 2025.
- Its result from patient care: −$1.2M (2023), $394K (2024), $2.2M (2025).
- 1 of the 5 critical access hospital peers below with a margin on file also reports a gain on patient care for fiscal year 2025.
- MUNSON HEALTHCARE holds 100% of it, on its Medicare enrollment.
Every statement is drawn from figures on this page; nothing is estimated.
26 years of filings
Net patient revenue against operating expenses, each year as filed.
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Beside its peers
Critical access hospitals in Michigan with under 25 beds, each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Paul Oliver Memorial Hospital | 8 | $28,085,600 | $25,928,072 | 7.7% |
| Harbor Beach Community Hospital, Harbor Beach | 13 | $17,456,278 | $20,257,848 | −16.1% |
| Kalkaska Memorial Health Center, Kalkaska | 8 | $86,879,697 | $90,284,189 | −3.9% |
| Mackinac Straits Hospital and Health Center, St. Ignace | 15 | $78,004,260 | $71,696,224 | 8.1% |
| Munising Memorial Hospital, Munising | 11 | $12,778,370 | $14,628,020 | −14.5% |
| Schoolcraft Memorial Hospital, Manistique | 12 | $63,607,435 | $71,044,972 | −11.7% |
Patients and payers
- Discharges
- 3S-3 line 14, col 15
- Inpatient days
- 6S-3 line 14, col 8
- Beds in use, on an average day
- 0.0days ÷ days in year
- Occupancy
- 0.2%days ÷ bed days
Who owns it
- MUNSON HEALTHCARE100%
Related organizations on its own cost report: MUNSON HEALTHCARE (100%), health care parent; MUNSON MEDICAL CENTER (100%), hospital; MUNSON SERVICES INC (100%), pharmacy; N MI SUPPLY ALL (100%), supply procurem; PAUL OLIVER FOU (100%), foundation.
Other hospitals with the same owner: Munson Healthcare Grayling (MI), Munson Healthcare Cadillac (MI), Munson Medical Center (MI), Munson Healthcare Otsego Memorial Hospital (MI), Munson Healthcare Manistee Hospital (MI), Munson Healthcare Charlevoix Hospital (MI).
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 PAUL OLIVER MEMORIAL HOSPITAL (employer identification number 381415623) for tax year 2022. The return lists this hospital as its one hospital facility.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total community benefit expense (line 7k) | $2,556,955 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $84,988 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $1,384,168 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $1,469,156 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Other benefits (line 7j) | $1,087,799 | IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.1039 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202411359349300741. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by PAUL OLIVER MEMORIAL HOSPITAL (employer identification number 381415623) for tax year 2022. The return lists this hospital as its one hospital facility.
| Name | Title | Role | Reportable comp, from this organization | Reportable comp, from related organizations | Other compensation |
|---|---|---|---|---|---|
| ALAN CONRAD | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| ALICIA MAITLAND | CFO PT-YR | Officer | $0 | $435,628 | $27,634 |
| BEN MULADORE | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| BRIAN POSTMA | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| BRUCE ZENNER | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| CASEY COWELL | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| CASEY KANDOW | VP ANCILLARY | Key employee | $0 | $428,900 | $27,931 |
| DARREN HODGES | DIRECTOR PHY | Key employee | $0 | $173,025 | $27,161 |
| DAVE MENGEBIER | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| DAVID MCCURDY | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| DOUG LUCIANI | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| EDWIN A NESS | DIRECTOR | Trustee/director | $0 | $2,074,924 | $229,071 |
| ELAINE WOOD | CHAIR | Trustee/director, Officer | $0 | $5,000 | $0 |
| ELLEN SMITH | PRES AMB SER | Key employee | $0 | $380,194 | $57,688 |
| JAMES BARKER | PRESIDENT PT | Trustee/director, Officer | $0 | $338,180 | $16,504 |
| KATHLEEN LARAIA | VP ONCOLOGY | Key employee | $0 | $218,881 | $32,198 |
| KATHLEEN MALY | INTERIM CFO | Officer | $0 | $288,390 | $32,174 |
| KATHY DIXON | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| KEITH EATON MD | PHYSICIAN | Highest-compensated employee | $182,532 | $0 | $5,226 |
| KELLY TOMASZEWSKI | PRESIDENT PT | Trustee/director, Officer | $0 | $247,016 | $48,082 |
| KENNETH BLOEM | VICE CHAIR | Trustee/director, Officer | $0 | $5,000 | $0 |
| KIM MORLEY | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| KRISTINE JOHNSON | LTC DIRECTOR | Key employee | $197,396 | $0 | $39,003 |
| KRISTINE THOMAS | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| LAURA GLENN | COO MHC SYST | Key employee | $0 | $692,839 | $103,817 |
| LUKE HOLLY | PHYSICIAN AS | Highest-compensated employee | $164,428 | $0 | $26,062 |
| MARK KUIPER MD | PHYSICIAN | Highest-compensated employee | $327,127 | $0 | $37,334 |
| MARLENE HULTEEN | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| MARY SANDERS | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| MATT BULLOCH | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| MICHELLE RUSSELL | DIRECTOR | Trustee/director, Officer | $0 | $5,000 | $0 |
| NANCY SMITH MD | PHYSICIAN | Highest-compensated employee | $258,069 | $0 | $24,254 |
| NICK CEGLAREK | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| OWEN ROBERTS | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| PETER MARINOFF | FORMER PRESI | Former | $0 | $349,830 | $69,942 |
| ROB RICHARDSON | VP FACILITIE | Key employee | $0 | $261,505 | $52,067 |
| RUTH HOPPE MD | SECRETARY | Trustee/director, Officer | $0 | $5,000 | $0 |
| SAKURA TAKANO | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| THEODORE BATZER | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| TIM NELSON | TREASURER | Trustee/director, Officer | $0 | $5,000 | $0 |
| TODD RICHARDS | PHYSICIAN AS | Highest-compensated employee | $187,620 | $0 | $14,833 |
| TOM VERYSER DDS | DIRECTOR | Trustee/director | $0 | $5,000 | $0 |
| TONYA SMITH | DIRECTOR | Trustee/director | $0 | $412,863 | $22,637 |
E-file object id 202411359349300741. The IRS archive it was read from.
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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 231300. 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 HOSP10FY2024.ZIP, read December 9, 2025.