Critical access hospital · Sandusy, Michigan · 25 beds · CMS certification number 231314
McKenzie Health System
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended September 30, 2025, as submitted, stamped by CMS March 4, 2026. 23 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 $13.5M in its first year on file (2003) to $32.9M in 2025.
- Its result from patient care: −$3.4M (2023), −$1.3M (2024), −$1.5M (2025).
- 4 of the 5 critical access hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
- Medicaid paid for 0.1% of its inpatient days and Medicare for 35.2%.
Every statement is drawn from figures on this page; nothing is estimated.
23 years of filings
Net patient revenue against operating expenses, each year as filed.
settled
settled
settled
as submitted
settled
settled
settled
settled
settled
reopened
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
settled
as submitted
Beside its peers
Critical access hospitals in Michigan with 25 to 49 beds, each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| McKenzie Health System | 25 | $32,931,672 | $34,391,995 | −4.4% |
| Beacon Dowagiac, Dowagiac | 25 | $15,926,668 | $17,898,575 | −12.4% |
| Helen Newberry Joy Hospital & Healthcare Center, Newberry | 25 | $39,937,840 | $43,005,038 | −7.7% |
| Hills & Dales General Hospital, Cass City | 25 | $93,957,867 | $93,233,620 | 0.8% |
| Mymichigan Medical Center Standish, Standish | 25 | $25,898,893 | $26,537,237 | −2.5% |
| Scheurer Health - Pigeon, Pigeon | 25 | $67,021,252 | $73,901,821 | −10.3% |
Patients and payers
- Discharges
- 195S-3 line 14, col 15
- Inpatient days
- 1,238S-3 line 14, col 8
- Beds in use, on an average day
- 3.4days ÷ days in year
- Occupancy
- 13.6%days ÷ bed days
- Medicare share of days
- 35.2%S-3 cols 6 ÷ 8
- Medicaid share of days
- 0.1%S-3 cols 7 ÷ 8
Who owns it
Related organizations on its own cost report: STEVE BARNETT, anesthesia serv; JOAN NAGELKIRK, marketing serv.
Type of control on its cost report: voluntary nonprofit, other.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by MCKENZIE MEMORIAL HOSPITAL (employer identification number 381738615) 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) | $3,146,682 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $8,479 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $3,050,664 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $3,059,143 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Other benefits (line 7j) | $87,539 | IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.1047 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202440789349300504. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by MCKENZIE MEMORIAL HOSPITAL (employer identification number 381738615) 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 |
|---|---|---|---|---|---|
| AMY RUEDISUELI | CFO | Officer | $165,948 | $0 | $6,565 |
| BILLI JO HENNIKA | COO | Officer | $145,892 | $0 | $6,091 |
| BRANDON GUIBORD | SECRETARYTREASURER | Trustee/director | $0 | $0 | $0 |
| GINA PATTERSON | DIRECTOR PHARMACY | Highest-compensated employee | $154,761 | $23,276 | $7,218 |
| JAMES KOSIUR | PHYSICIAN | Highest-compensated employee | $477,830 | $0 | $9,150 |
| JAMES SAMS | CHIEF OF STAFF | Trustee/director | $227,834 | $0 | $9,336 |
| JAY SMITH | DIAGNOSTIC DIRECTOR | Highest-compensated employee | $145,758 | $0 | $6,170 |
| LARRY MITCHELL | SECRETARYTREASURER | Trustee/director | $0 | $0 | $0 |
| MARK ENGLISH | PHYSICIAN | Highest-compensated employee | $183,434 | $0 | $7,892 |
| MATTHEW GORMLEY | PHYSICIAN | Highest-compensated employee | $198,653 | $0 | $8,440 |
| MICHAEL DREYER | CHAIRPERSON | Trustee/director | $0 | $0 | $0 |
| STEVE BARNETT | CEOPRESIDENT | Trustee/director, Officer | $237,654 | $0 | $9,944 |
E-file object id 202440789349300504. The IRS archive it was read from.
Follow this hospital, free
We send this record now and tell you when it files again.
More critical access hospitals in Michigan
From the publisher of Velarion Records
Velarion Intel
Independent Decision-Grade Intelligence
Compensation and corporate governance intelligence for advisors, investors and companies. Executive and board pay for public companies, benchmarked against peers.
Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 231314. 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 4, 2026.