Critical access hospital · Cass City, Michigan · 25 beds · CMS certification number 231316
Hills & Dales General Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS May 18, 2026. 22 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 $10.1M in its first year on file (2004) to $94.0M in 2025.
- Its result from patient care: $3.4M (2023), $2.4M (2024), $724K (2025).
- None of the 5 critical access hospital peers below with a margin on file reports a gain on patient care for fiscal year 2025.
- Medicaid paid for 0.4% of its inpatient days and Medicare for 35.6%.
Every statement is drawn from figures on this page; nothing is estimated.
22 years of filings
Net patient revenue against operating expenses, each year as filed.
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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 |
|---|---|---|---|---|
| Hills & Dales General Hospital | 25 | $93,957,867 | $93,233,620 | 0.8% |
| 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% |
| McKenzie Health System, Sandusy | 25 | $32,931,672 | $34,391,995 | −4.4% |
| 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
- 374S-3 line 14, col 15
- Inpatient days
- 3,084S-3 line 14, col 8
- Beds in use, on an average day
- 8.5days ÷ days in year
- Occupancy
- 33.8%days ÷ bed days
- Medicare share of days
- 35.6%S-3 cols 6 ÷ 8
- Medicaid share of days
- 0.4%S-3 cols 7 ÷ 8
Who owns it
Related organizations on its own cost report: NE TUSCOLA HEAL, rental building; H&D HC CORP; NW MEADOWS.
Type of control on its cost report: voluntary nonprofit, other.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by HILLS & DALES GENERAL HOSPITAL INC (employer identification number 381619577) for tax year 2023. The return lists this hospital as its one hospital facility.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total community benefit expense (line 7k) | $5,499,546 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $115,358 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $5,378,620 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $5,493,978 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Other benefits (line 7j) | $5,568 | IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.0833 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202403279349300715. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by HILLS & DALES GENERAL HOSPITAL INC (employer identification number 381619577) for tax year 2023. 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 |
|---|---|---|---|---|---|
| ADAM TURNER | PHYSICIAN | Highest-compensated employee | $471,164 | $0 | $19,396 |
| ANDREW DANIELS | PRESIDENT AND CEO | Officer | $383,461 | $0 | $47,340 |
| CAROL STARLING OD | SECRETARY/TREASURER | Trustee/director, Officer | $0 | $0 | $0 |
| DANIELLE BLAINE | VP OF CLINIC OPERATIONS | Officer | $122,906 | $0 | $49,746 |
| DANNY HAAG | VICE CHAIR | Trustee/director, Officer | $0 | $0 | $0 |
| DAVID KOMASARA | PHYSICIAN | Highest-compensated employee | $441,251 | $0 | $31,911 |
| ERIC SHOEMAKER | PHYSICIAN | Highest-compensated employee | $502,183 | $0 | $32,011 |
| ERIK TAMLYN | TRUSTEE | Trustee/director | $0 | $0 | $0 |
| FAITH FAHRNER | TRUSTEE | Trustee/director | $0 | $0 | $0 |
| GREG MIZES | PHYSICIAN | Highest-compensated employee | $405,683 | $0 | $28,185 |
| JIAB SULEIMAN | PHYSICIAN | Highest-compensated employee | $880,262 | $0 | $31,181 |
| JIM LUTH | TRUSTEE | Trustee/director | $0 | $0 | $0 |
| JUDY BROWN | TRUSTEE | Trustee/director | $0 | $0 | $0 |
| KURT SARGENT | CFO | Officer | $247,433 | $0 | $36,158 |
| MEGAN COYER | CNO/VP OF NURSING | Officer | $140,385 | $0 | $31,976 |
| PATRICK CURTIS | CHAIR | Trustee/director, Officer | $0 | $0 | $0 |
| RACHELLE ESTELLE | TRUSTEE | Trustee/director | $0 | $0 | $0 |
E-file object id 202403279349300715. 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 231316. 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 May 18, 2026.