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Critical access hospital · Whitefish, Montana · 25 beds · CMS certification number 271336

Logan Health - Whitefish

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS July 14, 2026. 22 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$112.4M
$112,359,343 · G-3 line 3
Operating expenses
$97.7M
$97,698,361 · G-3 line 4
Result from patient care
$14.7M
$14,660,982 · G-3 line 5
Margin on patient care
13.1%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $11.5M in its first year on file (2004) to $112.4M in 2025.
  • Its result from patient care: $14.0M (2023), $5.7M (2024), $14.7M (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 15.5% of its inpatient days and Medicare for 25.6%.
  • MTWY HEALTH holds 100% of it, on its Medicare enrollment.

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.

Net patient revenueOperating expenses
2004
reopened
$11.5M
$11.3M
2005
reopened
$18.9M
$18.1M
2006
reopened
$20.6M
$20.7M
2007
reopened
$23.5M
$24.7M
2008
settled with audit
$30.7M
$31.0M
2009
settled with audit
$33.0M
$33.5M
2010
settled with audit
$35.4M
$35.3M
2011
settled
$39.2M
$40.2M
2012
settled
$43.0M
$45.1M
2013
settled
$44.3M
$43.9M
2014
settled
$46.7M
$50.3M
2015
reopened
$47.2M
$51.6M
2016
settled
$54.7M
$56.3M
2017
settled with audit
$46.6M
$43.2M
2018
settled with audit
$71.3M
$65.2M
2019
settled
$70.7M
$64.8M
2020
reopened
$83.8M
$68.1M
2021
settled
$84.0M
$72.8M
2022
amended
$97.3M
$83.5M
2023
amended
$101.8M
$87.8M
2024
as submitted
$100.9M
$95.1M
2025
as submitted
$112.4M
$97.7M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Logan Health - Whitefish25$112,359,343$97,698,36113.1%
Dahl Memorial Healthcare Association, Ekalaka25$9,153,602$10,383,914−13.4%
Fallon Medical Complex, Baker25$11,500,176$12,767,576−11.0%
Granite County Medical Center, Philipsburg25$6,577,167$8,151,294−23.9%
Benefis Missouri River Medical Center, Fort Benton25$11,111,107$12,197,805−9.8%
Roosevelt Medical Center, Culbertson29$9,135,083$9,921,731−8.6%

Patients and payers

Discharges
1,161
S-3 line 14, col 15
Inpatient days
5,060
S-3 line 14, col 8
Beds in use, on an average day
13.9
days ÷ days in year
Occupancy
55.5%
days ÷ bed days
Medicare share of days
25.6%
S-3 cols 6 ÷ 8
Medicaid share of days
15.5%
S-3 cols 7 ÷ 8

Who owns it

  • MTWY HEALTH100%

Related organizations on its own cost report: KALISPELL REG H, healthcare.

Other hospitals with the same owner: Billings Clinic Specialty Supplies and Services (MT), Logan Health Medical Center (MT), Logan Health - Conrad (MT), Logan Health - Shelby (MT), Stillwater Billings Clinic (MT), Billings Clinic Broadwater (MT), Logan Health - Chester (MT), Logan Health - Cut Bank (MT).

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 LOGAN HEALTH - WHITEFISH (employer identification number 810247969) for tax year 2023. The return lists this hospital as its one hospital facility.

FigureAs filedWhere it comes from
Total community benefit expense (line 7k)$4,597,524IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$960,317IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$0IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$960,317IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Other benefits (line 7j)$3,637,207IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0643IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202403209349322400. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by LOGAN HEALTH - WHITEFISH (employer identification number 810247969) for tax year 2023. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
AMY DEAR-RUEL MDPHYSICIANHighest-compensated employee$294,308$0$34,205
AMY MAYSECRETARYTrustee/director, Officer$0$0$0
BEN WARD MDMEMBERTrustee/director$0$1,514,178$35,555
CAMERON GARDNER MDPHYSICIANHighest-compensated employee$243,137$0$28,812
COLE TURNERSYSTEM CFOOfficer$0$1,206,979$29,256
CRAIG LAMBRECHT MDSYSTEM CEOOfficer$0$1,510,765$37,517
DAVID DITTMANCHAIRTrustee/director, Officer$0$0$0
DEREK GEDLAMAN MDPHYSICIANHighest-compensated employee$241,991$0$36,815
EDWARD STEIN MDMEMBERTrustee/director$252,924$0$31,738
JOHN MANUELMEMBERTrustee/director$0$0$0
JOHN MUIR MDPHYSICIANHighest-compensated employee$352,591$0$33,287
JOSEPH REGERMEMBERTrustee/director$0$0$0
KEVIN ABELPRESIDENTOfficer$597,001$0$37,333
LIN AKEYFINANCE CHAIRTrustee/director, Officer$0$0$0
MIRNA BOWDEN MDMEMBERTrustee/director$0$0$0
RYAN GUNLIKSON MDPHYSICIANHighest-compensated employee$384,601$0$36,815
TORI REICHVICE CHAIRTrustee/director, Officer$0$0$0

E-file object id 202403209349322400. 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 271336. 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 HOSP10FY2025.ZIP, read July 14, 2026.