Record report · CMS certification number 251327 · 340B covered entity CAH251327-00
Copiah County Medical Center
HAZLEHURST, Mississippi · critical access hospital
- 2Registered locations
- 12Pharmacy contracts
- 12With no end date filed
1. Finances, as filed
From this hospital’s Medicare cost report for the year ended 31 December 2025.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $80,431,000 | CMS-2552-10 worksheet G300000 line 100 column 100 |
| Contractual allowances | $55,973,428 | CMS-2552-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $24,457,572 | CMS-2552-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $30,814,321 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | −$6,356,749 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Charity care, at charges | $151,130 | CMS-2552-10 worksheet S100001 line 2000 column 300 |
| Charity care, at cost | $54,470 | CMS-2552-10 worksheet S100001 line 2300 column 300 |
| Bad debt expense | $7,382,137 | CMS-2552-10 worksheet S100001 line 2600 column 100 |
| Bad debt other than Medicare, at cost | $2,658,137 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | $2,712,607 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Total facility beds | 25 | CMS-2552-10 worksheet S300001 line 1400 column 200 |
| Cost-to-charge ratio | 0.3604 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 251327 for 1 January 2025 to 31 December 2025, as submitted. The public file it was read from.
2. Five hospitals in Mississippi of a similar size, for fiscal year 2025
Chosen for having bed counts close to this hospital’s, and listed by name. Not the state’s largest hospitals: a comparison only means something between hospitals of roughly the same size, and only across the same fiscal year. Each figure is that hospital’s own filing; the day each fiscal year ends differs and is shown.
| Hospital | Beds | Net patient revenue | Total operating expenses | Charity care, at cost | Uncompensated care, at cost | Period ended |
|---|---|---|---|---|---|---|
| COPIAH COUNTY MEDICAL CENTER | 25 | $24,457,572 | $30,814,321 | $54,470 | $2,712,607 | 31 December 2025 |
| GREENWOOD LEFLORE HOSPITAL | 25 | $36,881,304 | $43,236,157 | $539,860 | $2,478,045 | 30 April 2025 |
| MISSISSIPPI METHODIST REHAB CENTER | 31 | $78,205,708 | $78,831,456 | $471,053 | $1,105,088 | 30 June 2025 |
| MONROE REGIONAL HOSPITAL | 25 | $46,886,788 | $66,435,189 | $1,609,413 | $5,771,370 | 31 December 2025 |
| S.E. LACKEY MEMORIAL HOSPITAL | 25 | $48,167,892 | $44,640,227 | $176,144 | $4,433,619 | 31 December 2025 |
| YALOBUSHA GENERAL HOSPITAL | 26 | $24,519,501 | $27,943,378 | $7,888 | 30 September 2025 |
3. Where this hospital sits
A position, not a score: the hospitals are counted, not ranked. Each line names the hospitals the position was taken over.
- 70thpercentile of 27 hospitals in MS, same facility class, 25 to 49 bedsNet patient revenue
Net patient revenue across every hospital filing for 2025, with this one marked.
Middle half between $26,799,748 and $277,404,894, midpoint $72,625,329, across 5,414 hospitals.
- 81stpercentile of 27 hospitals in MS, same facility class, 25 to 49 bedsTotal operating expenses
Total operating expenses across every hospital filing for 2025, with this one marked.
Middle half between $27,944,615 and $268,914,289, midpoint $72,276,011, across 5,563 hospitals.
- 9thpercentile of 22 hospitals in MS, same facility class, 25 to 49 bedsCharity care, at cost
- 92ndpercentile of 26 hospitals in MS, same facility class, 25 to 49 bedsUncompensated care, at cost
- 100thpercentile of 27 hospitals in MS, same facility class, 25 to 49 bedsTotal facility beds
Total facility beds across every hospital filing for 2025, with this one marked.
Middle half between 25 and 169, midpoint 65, across 5,525 hospitals.
- 8thpercentile of 26 hospitals in MS, same facility class, 25 to 49 bedsCost-to-charge ratio
Cost-to-charge ratio across every hospital filing for 2025, with this one marked.
Middle half between 0.1809 and 0.4498, midpoint 0.2651, across 4,214 hospitals.
4. Contract-pharmacy network over time
From the begin and end dates the register prints against each contract.
| Year | Contracts beginning | Contracts ending |
|---|---|---|
| 2021 | 1 | |
| 2022 | 4 | |
| 2023 | 2 | |
| 2024 | 1 | |
| 2025 | 4 |
5. Executive compensation and community benefit
Not in this report. Executive pay is filed on IRS Form 990 Part VII and community benefit on its Schedule H, under an employer identification number. Neither the 340B register nor the Medicare cost report carries that number, so nothing on either document identifies the same organization.
Every cost report on file
One row per filing, oldest first until you say otherwise. Every column orders both ways. Reporting periods differ between filings and the length of each is shown, because revenue over three months set beside revenue over twelve is a wrong number that looks right.
| Fiscal year ↑↓ | Period ended ↑↓ | Days ↑↓ | Form ↑↓ | Status ↑↓ | Beds ↑↓ | Net patient revenue ↑↓ | Total operating expenses ↑↓ | Income from service to patients ↑↓ | Charity care, at cost ↑↓ | Uncompensated care, at cost ↑↓ | Bad debt expense ↑↓ | Cost-to-charge ratio ↑↓ | Stamped by CMS |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2006 | 2006-12-31 | 364 | CMS-2552-96 | settled | 25 | $10,726,132 | $11,119,765 | −$393,633 | 2008-06-06 | ||||
| 2007 | 2007-12-31 | 364 | CMS-2552-96 | reopened | 25 | $15,577,476 | $15,958,291 | −$380,815 | 2009-09-08 | ||||
| 2008 | 2008-12-31 | 365 | CMS-2552-96 | settled | 25 | $24,407,547 | $15,877,020 | $8,530,527 | 2010-06-15 | ||||
| 2009 | 2009-12-31 | 364 | CMS-2552-96 | settled | 25 | $15,948,352 | $16,104,047 | −$155,695 | 2011-06-22 | ||||
| 2010 | 2010-12-31 | 364 | CMS-2552-96 | settled | 25 | $16,742,684 | $18,527,543 | −$1,784,859 | 2012-06-19 | ||||
| 2011 | 2011-12-31 | 364 | CMS-2552-10 | reopened | 25 | $15,841,940 | $18,475,593 | −$2,633,653 | $7,797 | $2,282,169 | $4,661,255 | 0.5178 | 2016-10-04 |
| 2012 | 2012-12-31 | 365 | CMS-2552-10 | settled with audit | 25 | $18,052,052 | $20,142,818 | −$2,090,766 | $127,067 | $2,924,256 | $5,972,367 | 0.4785 | 2017-02-28 |
| 2013 | 2013-12-31 | 364 | CMS-2552-10 | reopened | 25 | $12,779,036 | $14,428,238 | −$1,649,202 | $323,117 | $2,627,464 | $5,102,287 | 0.4717 | 2018-05-31 |
| 2014 | 2014-12-31 | 364 | CMS-2552-10 | settled with audit | 25 | $11,410,460 | $12,543,404 | −$1,132,944 | $105,607 | $2,526,490 | $5,438,407 | 0.4500 | 2019-09-20 |
| 2015 | 2015-12-31 | 364 | CMS-2552-10 | settled | 25 | $10,762,765 | $12,424,853 | −$1,662,088 | $36,690 | $1,295,037 | $3,172,796 | 0.3976 | 2020-03-20 |
| 2016 | 2016-12-31 | 365 | CMS-2552-10 | settled | 25 | $18,161,370 | $19,110,545 | −$949,175 | $216,491 | $2,118,096 | $6,168,574 | 0.3079 | 2020-03-20 |
| 2017 | 2017-12-31 | 364 | CMS-2552-10 | settled | 25 | $21,601,753 | $24,327,944 | −$2,726,191 | $190,880 | $3,171,364 | $8,737,377 | 0.3409 | 2020-03-23 |
| 2018 | 2018-12-31 | 364 | CMS-2552-10 | settled | 25 | $21,539,048 | $24,261,395 | −$2,722,347 | $5,302 | $2,127,811 | $6,411,986 | 0.3307 | 2020-12-21 |
| 2019 | 2019-12-31 | 364 | CMS-2552-10 | settled | 25 | $22,681,739 | $25,369,354 | −$2,687,615 | $55,367 | $2,274,273 | $7,110,146 | 0.3120 | 2022-03-22 |
| 2020 | 2020-12-31 | 365 | CMS-2552-10 | settled | 25 | $21,615,919 | $24,806,989 | −$3,191,070 | $78,516 | $2,444,411 | $6,687,852 | 0.3538 | 2023-02-15 |
| 2021 | 2021-12-31 | 364 | CMS-2552-10 | settled | 25 | $28,204,319 | $30,743,209 | −$2,538,890 | $179,750 | $2,960,037 | $8,680,840 | 0.3197 | 2023-11-22 |
| 2022 | 2022-12-31 | 364 | CMS-2552-10 | settled | 25 | $20,301,491 | $24,889,338 | −$4,587,847 | $55,659 | $2,414,313 | $7,105,144 | 0.3318 | 2024-12-13 |
| 2023 | 2023-12-31 | 364 | CMS-2552-10 | settled | 25 | $22,009,818 | $27,268,805 | −$5,258,987 | $57,590 | $2,599,739 | $8,007,755 | 0.3172 | 2025-09-26 |
| 2024 | 2024-12-31 | 365 | CMS-2552-10 | amended | 25 | $23,442,449 | $29,168,309 | −$5,725,860 | $112,592 | $2,080,260 | $5,712,839 | 0.3443 | 2026-05-18 |
| 2025 | 2025-12-31 | 364 | CMS-2552-10 | as submitted | 25 | $24,457,572 | $30,814,321 | −$6,356,749 | $54,470 | $2,712,607 | $7,382,137 | 0.3604 | 2026-06-22 |
How to read this report
Every figure above is printed as its source document printed it, with the exact place it came from beside it: the worksheet, line and column of the Medicare cost report this hospital filed under CMS certification number 251327. A reader holding the same public file can go to that cell.
Where this hospital is on the 340B covered-entity register, the registration facts come from the HRSA 340B OPAIS Covered Entity Daily Report. The two documents name the same hospital because they carry the same certification number, not because their names resemble each other.
A figure the hospital’s filing does not carry is left out. A figure whose value the filing’s own arithmetic contradicts is also left out. A year filed as submitted whose figures differ from the prior filing by more than the factor stated on the methodology page is marked beside the figure and left out of the distributions and the peer table until a settled version posts. Nothing here is estimated and nothing is carried in from another year.
No percentage or ratio is calculated anywhere in this report. Charity care and revenue sit in adjacent rows and the reader draws the relation.
Financial figures: CMS Healthcare Cost Report Information System, publication year 2025, file HOSP10FY2025.ZIP. Corrections: hello@velarionrecords.com. Velarion Records takes no position on the 340B Drug Pricing Program or anyone taking part in it.
The full report for Copiah County Medical Center
Every figure on this page as a document you can keep, file or send on: the finances as filed with the worksheet, line and column each one came from, five hospitals of a similar size in the same state, the contract-pharmacy network year by year, and what changed on the record.