Medicare cost report · CMS certification number 281330
WARREN MEMORIAL HOSPITAL
FRIEND, Nebraska · critical access hospital
Buy the report: $295Filing alerts: $390/year · The register under license: from $25,000/year
Figures for October 1, 2023 to January 10, 2024 — a reporting period of 101 days, not a full year, on form CMS-2552-10, settled.
Finances, as filed
From this hospital’s Medicare cost report for the year ended January 10, 2024 — a reporting period of 101 days, not a full year.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total operating expenses | $1,730,712 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | −$1,730,712 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Bad debt expense | $122,780 | CMS-2552-10 worksheet S100001 line 2600 column 100 |
| Bad debt other than Medicare, at cost | $157,236 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | $157,236 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Total facility beds | 15 | CMS-2552-10 worksheet S300001 line 1400 column 200 |
| Cost-to-charge ratio | 1.2806 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 281330 for October 1, 2023 to January 10, 2024, settled. The public file it was read from.
Community benefit, as filed
Executive and director compensation, as filed
Where this hospital sits among its peers
A position, not a grade. Each line names the figure, how it is measured, and the hospitals it is placed among: critical access hospitals in the same state and the same bed-size band, each on its latest filed year. Under it, the same figure across every hospital that filed for the year — a larger set, and a different one.
- 4thpercentile of 52 hospitals in NE, same facility class, under 25 bedsTotal operating expenses, in dollars, as filed
Total operating expenses across every hospital that filed for 2024, in every state and of every size, with this one marked.
Total operating expenses (CMS-2552-10 worksheet G300000 line 400 column 100)
Middle half between $26,314,662 and $246,405,321, median $67,358,600, across 5,912 hospitals that filed for 2024, in every state and of every size.
- 16thpercentile of 51 hospitals in NE, same facility class, under 25 bedsUncompensated care, at cost, in dollars, as filed
- 40thpercentile of 52 hospitals in NE, same facility class, under 25 bedsTotal facility beds, a count of beds, as filed
Total facility beds across every hospital that filed for 2024, in every state and of every size, with this one marked.
Total facility beds (CMS-2552-10 worksheet S300001 line 1400 column 200)
Middle half between 25 and 168, median 62, across 5,878 hospitals that filed for 2024, in every state and of every size.
- 94thpercentile of 51 hospitals in NE, same facility class, under 25 bedsCost-to-charge ratio, the ratio, as filed
Cost-to-charge ratio across every hospital that filed for 2024, in every state and of every size, with this one marked.
Cost-to-charge ratio (CMS-2552-10 worksheet S100001 line 100 column 100)
Middle half between 0.1874 and 0.4645, median 0.2748, across 4,535 hospitals that filed for 2024, in every state and of every size.
Peers and history
Every Medicare cost report this hospital has filed, with the date CMS stamped each one, and five hospitals of its own size in Nebraska beside it — each figure with the cell it came from — are in one signed, dated document. The citable document with peers and history — $295.
Get an email when this record changes
One email a day naming what moved on WARREN MEMORIAL HOSPITAL: the field, the value before, the value after, and the date of the file that first showed it.
The filing alert follows cost reports: one named person, one hospital, invoiced once a year. The certification number arrives filled in because you are on this hospital's own record.
On August 29, 2025, a cost report was filed for fiscal year 2024. That is one line of the filing alert.
Take these figures as a spreadsheet The citable document with peers and history
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Every figure on this page is printed as it appears in this hospital’s Medicare cost report, filed under CMS certification number 281330 on form CMS-2552-10, publication year 2024, file HOSP10FY2024.ZIP.
How this page was built: the CMS Medicare cost report, file HOSP10FY2024.ZIP, read August 29, 2025.
The full report for WARREN MEMORIAL HOSPITAL
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.
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