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Critical access hospital · Hardin, Montana · 18 beds · CMS certification number 271338

Big Horn Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS November 25, 2025. 21 years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$16.8M
$16,756,576 · G-3 line 3
Operating expenses
$17.5M
$17,460,606 · G-3 line 4
Result from patient care
−$704K
−$704,030 · G-3 line 5
Margin on patient care
−4.2%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $6.8M in its first year on file (2005) to $16.8M in 2025.
  • Its result from patient care: −$6.3M (2023), −$2.9M (2024), −$704K (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 69.0% of its inpatient days and Medicare for 8.1%.

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

21 years of filings

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

Net patient revenueOperating expenses
2005
settled with audit
$6.8M
$7.4M
2006
settled
$7.2M
$7.5M
2007
settled
$7.2M
$8.0M
2008
settled
$8.7M
$8.6M
2009
settled
$9.2M
$9.5M
2010
settled
$10.1M
$10.2M
2011
as submitted
$11.0M
$11.2M
2012
as submitted
$8.8M
$12.4M
2013
settled
$10.1M
$13.4M
2014
settled
$9.8M
$14.7M
2015
settled
not filed
$13.8M
2016
settled
$15.8M
$15.4M
2017
settled
$15.7M
$15.0M
2018
settled
$15.6M
$15.9M
2019
settled
$16.2M
$16.8M
2020
settled
$15.2M
$17.7M
2021
settled
$15.3M
$19.9M
2022
settled
$13.8M
$19.1M
2023
settled
$12.8M
$19.1M
2024
settled
$14.9M
$17.7M
2025
as submitted
$16.8M
$17.5M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Big Horn Hospital18$16,756,576$17,460,606−4.2%
Barrett Hospital & Healthcare, Dillon18$48,521,137$48,185,1860.7%
Deer Lodge Medical Center, Deer Lodge16$25,708,689$26,005,690−1.2%
Logan Health - Conrad, Conrad20$21,198,997$21,581,062−1.8%
Poplar Community Hospital, Poplar20$12,749,658$13,332,281−4.6%
Sheridan Memorial Hospital Association Hospital, Plentywood19$19,443,647$21,267,305−9.4%

Patients and payers

Discharges
105
S-3 line 14, col 15
Inpatient days
2,850
S-3 line 14, col 8
Beds in use, on an average day
7.8
days ÷ days in year
Occupancy
43.4%
days ÷ bed days
Medicare share of days
8.1%
S-3 cols 6 ÷ 8
Medicaid share of days
69.0%
S-3 cols 7 ÷ 8

Who owns it

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

Community benefit, as filed

From IRS Form 990 Schedule H, Part I, filed by BIG HORN HOSPITAL ASSOCIATION (employer identification number 810384618) 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)$1,133,657IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt>
Financial assistance at cost (line 7a)$33,319IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt>
Medicaid (line 7b)$1,100,338IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt>
Financial assistance and means-tested government programs (line 7d)$1,133,657IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt>
Total, fraction of total expense (line 7k, column f)0.0575IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct>

E-file object id 202441359349311959. The IRS archive it was read from.

Executive and director compensation, as filed

From IRS Form 990 Part VII, Section A, filed by BIG HORN HOSPITAL ASSOCIATION (employer identification number 810384618) for tax year 2022. The return lists this hospital as its one hospital facility.

NameTitleRoleReportable comp, from this organizationReportable comp, from related organizationsOther compensation
ANGELA SMITHPROVIDERHighest-compensated employee$177,088$0$9,000
CHARLOTTE JEFFERSONPHARMACISTHighest-compensated employee$169,435$0$9,000
COLLEEN SCHAAKBOARD VICE CHAIRTrustee/director, Officer$0$0$0
DAVID MARKMEMBERTrustee/director$0$0$0
JAMES SEYKORASECRETARYTrustee/director, Officer$0$0$0
JERRY SMITHMEMBERTrustee/director$0$0$0
KRISTI GATRELLCEOOfficer$0$0$0
LARRY VANDERSLOOTMEMBERTrustee/director$0$0$0
MARTHA ARAMBEL-JUDICEPROVIDERHighest-compensated employee$180,646$0$4,972
MATT TORSKETREASURERTrustee/director, Officer$0$0$0
NICHOLE MEHLINGMEMBERTrustee/director$0$0$0
PAULINE KINGPROVIDERHighest-compensated employee$178,941$0$4,500
ROXIE CAINCONTROLLEROfficer$137,862$0$19,965
SANDY MORSEMEMBERTrustee/director$0$0$0
SHANNON WAGENMANDIRECTOR OF PROVIDER SERVICESHighest-compensated employee$237,169$0$23,115
TERRY BULLISMEMBERTrustee/director$0$0$0
THOR TORSKEBOARD CHAIRTrustee/director, Officer$0$0$0

E-file object id 202441359349311959. 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 271338. 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 November 25, 2025.