Critical access hospital · Munising, Michigan · 11 beds · CMS certification number 231308
Munising Memorial Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended March 31, 2026, as submitted, stamped by CMS August 27, 2026. 26 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 $3.6M in its first year on file (2001) to $12.7M in 2026.
- Its result from patient care: −$1.3M (2024), −$1.8M (2025), −$3.0M (2026).
- None of the 2 critical access hospital peers below with a margin on file reports a loss on patient care for fiscal year 2026.
- Medicaid paid for 0.3% of its inpatient days and Medicare for 51.1%.
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 2026.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Munising Memorial Hospital | 11 | $12,680,192 | $15,680,933 | −23.7% |
| Mackinac Straits Hospital and Health Center, St. Ignace | 15 | $80,687,271 | $75,575,890 | 6.3% |
| Sheridan Community Hospital, Sheridan | 22 | $43,329,504 | $32,360,556 | 25.3% |
Patients and payers
- Discharges
- 91S-3 line 14, col 15
- Inpatient days
- 810S-3 line 14, col 8
- Beds in use, on an average day
- 2.2days ÷ days in year
- Occupancy
- 20.2%days ÷ bed days
- Medicare share of days
- 51.1%S-3 cols 6 ÷ 8
- Medicaid share of days
- 0.3%S-3 cols 7 ÷ 8
Who owns it
Type of control on its cost report: voluntary nonprofit, other.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by MUNISING MEMORIAL HOSPITAL ASSOCIATION (employer identification number 381507046) 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) | $2,552,016 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $7,436 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $2,544,580 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $2,552,016 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.1884 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202430409349300033. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by MUNISING MEMORIAL HOSPITAL ASSOCIATION (employer identification number 381507046) 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 |
|---|---|---|---|---|---|
| ALLISON BOWERMAN-JOHNSON | TRUSTEE | Trustee/director | $0 | $0 | $0 |
| BARBARA CROMELL | CFO | Officer | $0 | $0 | $0 |
| BILL VALIMA | TRUSTEE (THRU JUNE) | Trustee/director | $0 | $0 | $0 |
| BONNIE KILPELA | NURSE PRACTIONER | Highest-compensated employee | $247,613 | $0 | $8,498 |
| CHRISTI SALO | CNO | Officer | $112,276 | $0 | $4,523 |
| DEBORAH NEDEAU | TRUSTEE (THRU JUNE) | Trustee/director | $0 | $0 | $0 |
| JEFFREY SHIPKEY | PHYSICIAN | Highest-compensated employee | $214,300 | $0 | $0 |
| JIM PARKER | CEO | Officer | $7,212 | $0 | $0 |
| JOHN MADIGAN | TREASURER | Trustee/director, Officer | $0 | $0 | $0 |
| KATHY REYNOLDS | VICE PRESIDENT | Trustee/director, Officer | $0 | $0 | $0 |
| KEVIN CARLSON | CFO (THRU FEBRUARY) | Officer | $129,456 | $0 | $5,146 |
| LARRY BAUR | TRUSTEE | Trustee/director | $0 | $0 | $0 |
| MARILYN BEVERLY | PRESIDENT | Trustee/director, Officer | $0 | $0 | $0 |
| MARK CECILLO | PHYSICIAN | Highest-compensated employee | $157,893 | $0 | $0 |
| PAUL HADUCK | PHYSICIAN | Highest-compensated employee | $291,007 | $0 | $11,361 |
| RUTH ANN POKELA | SECRETARY | Trustee/director, Officer | $0 | $0 | $0 |
| SANDRA MCGOVERN | CEO (THRU MARCH) | Officer | $208,899 | $0 | $8,275 |
| SARA CARTER | NURSE PRACTIONER | Highest-compensated employee | $180,454 | $0 | $7,211 |
| WADE CROSS | TRUSTEE | Trustee/director | $0 | $0 | $0 |
E-file object id 202430409349300033. 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 231308. 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 August 27, 2026.