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Critical access hospital · Dowagiac, Michigan · 25 beds · CMS certification number 231315

Beacon Dowagiac

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 8, 2025. 23 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$15.9M
$15,926,668 · G-3 line 3
Operating expenses
$17.9M
$17,898,575 · G-3 line 4
Result from patient care
−$2.0M
−$1,971,907 · G-3 line 5
Margin on patient care
−12.4%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue fell from $17.3M in its first year on file (2003) to $15.9M in 2025.
  • Its result from patient care: −$3.6M (2023), −$1.2M (2024), −$2.0M (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 3.0% of its inpatient days and Medicare for 29.4%.

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.

Net patient revenueOperating expenses
2003
settled
$17.3M
$17.3M
2004
reopened
$17.0M
$21.8M
2005
settled
$22.0M
$22.6M
2006
settled
$22.0M
$22.9M
2007
reopened
$23.0M
$24.8M
2008
reopened
$25.5M
$27.1M
2009
settled
$30.2M
$28.5M
2010
settled
$30.2M
$31.2M
2011
settled with audit
$28.8M
$31.3M
2012
settled
$28.4M
$30.5M
2013
settled
$26.2M
$26.8M
2014
settled
$25.1M
$25.7M
2015
reopened
$25.6M
$25.3M
2016
reopened
$25.1M
$24.9M
2017
reopened
$27.4M
$25.9M
2018
settled
$23.7M
$24.4M
2019
reopened
$22.1M
$23.7M
2020
reopened
$23.0M
$25.9M
2021
settled
$24.9M
$24.9M
2022
settled
$23.4M
$24.8M
2023
settled
$18.2M
$21.8M
2024
settled
$17.3M
$18.5M
2025
as submitted
$15.9M
$17.9M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Beacon Dowagiac25$15,926,668$17,898,575−12.4%
Helen Newberry Joy Hospital & Healthcare Center, Newberry25$39,937,840$43,005,038−7.7%
Hills & Dales General Hospital, Cass City25$93,957,867$93,233,6200.8%
McKenzie Health System, Sandusy25$32,931,672$34,391,995−4.4%
Mymichigan Medical Center Standish, Standish25$25,898,893$26,537,237−2.5%
Scheurer Health - Pigeon, Pigeon25$67,021,252$73,901,821−10.3%

Patients and payers

Discharges
249
S-3 line 14, col 15
Inpatient days
1,267
S-3 line 14, col 8
Beds in use, on an average day
3.5
days ÷ days in year
Occupancy
13.9%
days ÷ bed days
Medicare share of days
29.4%
S-3 cols 6 ÷ 8
Medicaid share of days
3.0%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: ASCENSION MICHIGAN (100%), home office; ASCENSION (100%), home office; BORGESS HOSPITA, lab services.

Type of control on its cost report: voluntary nonprofit, church.

Community benefit, as filed

From IRS Form 990 Schedule H, Part I, filed by ASCENSION BORGESS-LEE HOSPITAL (employer identification number 381490190) for tax year 2022. The return lists this hospital as its one hospital facility.

FigureAs filedWhere it comes from
Total community benefit expense (line 7k)$2,198,204IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$479,306IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$1,622,234IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$2,101,540IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$96,664IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.1007IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202441319349304919. 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 231315. Patients and payers: worksheet S-3 Part I of the same filing.

How this page was built: the CMS Medicare cost report, file HOSP10FY2024.ZIP, read December 8, 2025.