Critical access hospital · Oshkosh, Nebraska · 10 beds · CMS certification number 281310
Garden County Health Services
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended January 31, 2026, as submitted, stamped by CMS July 14, 2026. 27 years on file, every one shown below.
Fiscal 2026 at a glance
What stands out
- Net patient revenue rose from $3.3M in its first year on file (2000) to $4.3M in 2026.
- Its result from patient care: −$2.5M (2024), −$3.9M (2025), −$1.6M (2026).
- 3 of the 5 critical access hospital peers below with a margin on file also report a loss on patient care for fiscal year 2026.
- Medicaid paid for 2.2% of its inpatient days and Medicare for 90.4%.
Every statement is drawn from figures on this page; nothing is estimated.
27 years of filings
Net patient revenue against operating expenses, each year as filed.
settled
as submitted
as submitted
as submitted
settled
settled
settled
settled
settled
settled
settled
settled
settled
reopened
settled
settled
settled
reopened
settled
settled
settled
settled
settled
settled
settled
as submitted
as submitted
Beside its peers
Hospitals of the same type (critical access hospital), nearest in size, from Nebraska first; each on fiscal year 2026.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Garden County Health Services | 10 | $4,252,099 | $5,859,924 | −37.8% |
| Cherry County Hospital, Valentine | 21 | $45,650,460 | $41,458,266 | 9.2% |
| Dundy County Hospital, Benkelman | 12 | $15,581,178 | $17,390,528 | −11.6% |
| Munising Memorial Hospital, Munising (MI) | 11 | $12,680,192 | $15,680,933 | −23.7% |
| Nemaha County Hospital, Auburn | 16 | $25,470,240 | $21,826,696 | 14.3% |
| Warner Hospital and Health Services, Clinton (IL) | 12 | $24,984,411 | $25,935,018 | −3.8% |
Patients and payers
- Discharges
- 21S-3 line 14, col 15
- Inpatient days
- 135S-3 line 14, col 8
- Beds in use, on an average day
- 0.6days ÷ days in year
- Occupancy
- 6.3%days ÷ bed days
- Medicare share of days
- 90.4%S-3 cols 6 ÷ 8
- Medicaid share of days
- 2.2%S-3 cols 7 ÷ 8
Who owns it
Related organizations on its own cost report: RURAL NE HEALTH, health exchange; RURAL NE HEALTH, health exchange.
Type of control on its cost report: governmental, county.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by REGIONAL WEST GARDEN COUNTY (employer identification number 391904975) 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) | $132,307 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $78,418 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $53,889 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $132,307 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.012 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202403189349309335. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by REGIONAL WEST GARDEN COUNTY (employer identification number 391904975) 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 |
|---|---|---|---|---|---|
| ALAN TOWNSEND | INTERIM TREASURER/CFO | Trustee/director, Officer | $184,211 | $0 | $0 |
| AMANDA VICK | FORMER OFFICER | Former | $0 | $329,424 | $38,657 |
| APRIL TOEPFER | CHIEF NURSING OFFICER | Highest-compensated employee | $102,751 | $0 | $33,250 |
| BEV KRAJEWSKI | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| BRAD HOWELL | CEO - RWGC/DIRECTOR | Trustee/director, Officer | $177,704 | $0 | $10,239 |
| CYNTHIA GREGG | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| HOD KOSMAN | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| JOHN MENTGEN | FORMER OFFICER | Former | $0 | $260,392 | $38,551 |
| KEVAN GEIGER | EMT | Highest-compensated employee | $151,223 | $0 | $21,813 |
| LAURIE SOPER | APRN | Highest-compensated employee | $327,277 | $0 | $13,378 |
| MARY MATHER | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| MEL MCNEA | PRESIDENT/CEO | Trustee/director, Officer | $0 | $419,351 | $21,572 |
| MICHAEL ICKOWSKI | TREASURER/CFO THRU 05/2023 | Trustee/director, Officer | $0 | $227,368 | $44,990 |
| ROBERT NOVAK | PHYSICIAN | Highest-compensated employee | $148,749 | $0 | $4,698 |
| STEPHANIE TODD | SECRETARY | Officer | $0 | $94,850 | $32,627 |
| TAMARA KOUBEK | CT TECHNOLOGIST | Highest-compensated employee | $103,740 | $0 | $42,890 |
E-file object id 202403189349309335. The IRS archive it was read from.
Follow this hospital, free
We send this record now and tell you when it files again.
More critical access hospitals in Nebraska
From the publisher of Velarion Records
Velarion Intel
Independent Decision-Grade Intelligence
Compensation and corporate governance intelligence for advisors, investors and companies. Executive and board pay for public companies, benchmarked against peers.
Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 281310. 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 July 14, 2026.