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Critical access hospital · Ionia, Michigan · 22 beds · CMS certification number 231331

University of Michigan Health-Sparrow Ionia

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 9, 2025. Twenty years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$73.8M
$73,755,264 · G-3 line 3
Operating expenses
$61.1M
$61,068,043 · G-3 line 4
Result from patient care
$12.7M
$12,687,221 · G-3 line 5
Margin on patient care
17.2%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $10.9M in its first year on file (2006) to $73.8M in 2025.
  • Its result from patient care: $5.4M (2023), $12.2M (2024), $12.7M (2025).
  • 4 of the 5 critical access hospital peers below with a margin on file also report a gain on patient care for fiscal year 2025.
  • Medicaid paid for 2.3% of its inpatient days and Medicare for 18.1%.
  • REGENTS OF THE UNIVERSITY OF MICHIGAN holds 100% of it, on its Medicare enrollment.

Every statement is drawn from figures on this page; nothing is estimated.

Twenty years of filings

Net patient revenue against operating expenses, each year as filed.

Net patient revenueOperating expenses
2006
settled
$10.9M
$11.4M
2007
settled
$19.2M
$21.8M
2008
settled
$21.9M
$23.6M
2009
settled
$25.3M
$27.4M
2010
settled
$27.3M
$28.7M
2011
settled
$27.0M
$27.2M
2012
reopened
$29.7M
$29.0M
2013
reopened
$29.1M
$31.1M
2014
settled
$30.0M
$34.6M
2015
settled
$36.6M
$37.6M
2016
settled
$45.3M
$44.9M
2017
reopened
$47.1M
$48.4M
2018
reopened
$51.7M
$51.0M
2019
reopened
$56.5M
$55.3M
2020
settled
$52.7M
$53.7M
2021
settled
$64.7M
$57.2M
2022
settled
$65.0M
$58.7M
2023
settled
$33.9M
$28.5M
2024
settled
$71.4M
$59.2M
2025
as submitted
$73.8M
$61.1M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
University of Michigan Health-Sparrow Ionia22$73,755,264$61,068,04317.2%
Baraga County Memorial Hospital, Lanse24$32,011,867$34,462,835−7.7%
Bronson Lakeview Hospital, Paw Paw16$93,732,624$73,319,23521.8%
Corewell Health Reed City Hospital, Reed City22$91,028,999$75,894,39516.6%
Eaton Rapids Medical Center, Eaton Rapids20$49,331,698$48,346,6822.0%
Trinity Health Shelby Hospital, Shelby24$48,179,736$40,225,50116.5%

Patients and payers

Discharges
762
S-3 line 14, col 15
Inpatient days
2,431
S-3 line 14, col 8
Beds in use, on an average day
6.7
days ÷ days in year
Occupancy
30.3%
days ÷ bed days
Medicare share of days
18.1%
S-3 cols 6 ÷ 8
Medicaid share of days
2.3%
S-3 cols 7 ÷ 8

Who owns it

  • REGENTS OF THE UNIVERSITY OF MICHIGAN100%
  • SPARROW HEALTH SYSTEM100%
  • UM HEALTH100%

Related organizations on its own cost report: SHS, home office.

Other hospitals with the same owner: University of Michigan Health-Sparrow (MI), University of Michigan Health-Sparrow Lansing (MI), University of Michigan Health - West (MI), Chelsea Hospital (MI), University of Michigan Health-Sparrow Clinton (MI), University of Michigan Health-Sparrow Eaton (MI), University of Michigan Health-Sparrow Specialty 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 SPARROW IONIA HOSPITAL (employer identification number 383218134) 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)$1,179,053IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$181,966IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$990,797IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$1,172,763IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$6,290IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0413IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202411369349305336. 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 231331. 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.