Critical access hospital · Seward, Nebraska · 24 beds · CMS certification number 281339
Memorial Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended September 30, 2025, as submitted, stamped by CMS February 23, 2026. 25 years on file, every one shown below. Also on the 340B covered-entity register.
Fiscal 2025 at a glance
What stands out
- Net patient revenue rose from $17.6M in its first year on file (2001) to $42.8M in 2025.
- Its result from patient care: $2.9M (2023), −$3.7M (2024), −$3.7M (2025).
- 1 of the 5 critical access hospital peers below with a margin on file also reports a loss on patient care for fiscal year 2025.
- Medicaid paid for 1.1% of its inpatient days and Medicare for 65.2%.
Every statement is drawn from figures on this page; nothing is estimated.
25 years of filings
Net patient revenue against operating expenses, each year as filed.
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Beside its peers
Critical access hospitals in Nebraska with under 25 beds, each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Memorial Hospital | 24 | $42,833,974 | $46,559,357 | −8.7% |
| Community Medical Center, Falls City | 22 | $43,228,525 | $41,008,232 | 5.1% |
| Jennie M Melham Memorial Medical Center, Broken Bow | 23 | $24,761,602 | $23,764,840 | 4.0% |
| Memorial Community Hospital Health Systems, Blair | 21 | $59,053,645 | $60,893,385 | −3.1% |
| Pender Community Health, Pender | 21 | $40,681,397 | $39,243,633 | 3.5% |
| Providence Medical Center, Wayne | 21 | $35,684,539 | $34,112,461 | 4.4% |
Patients and payers
- Discharges
- 352S-3 line 14, col 15
- Inpatient days
- 2,979S-3 line 14, col 8
- Beds in use, on an average day
- 8.2days ÷ days in year
- Occupancy
- 34.0%days ÷ bed days
- Medicare share of days
- 65.2%S-3 cols 6 ÷ 8
- Medicaid share of days
- 1.1%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 MEMORIAL HEALTH CARE SYSTEMS (employer identification number 470375220) for tax year 2022. The return lists this hospital as its one hospital facility.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total community benefit expense (line 7k) | $649,270 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $126,421 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $522,849 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $649,270 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.0156 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202441849349300414. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by MEMORIAL HEALTH CARE SYSTEMS (employer identification number 470375220) for tax year 2022. 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 |
|---|---|---|---|---|---|
| BRAD PERDUE | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| CONNIE NOVAK | MEDICAL DOCTOR | Highest-compensated employee | $306,014 | $0 | $65,944 |
| DONNA HAVENER | VICE CHAIR | Trustee/director, Officer | $0 | $0 | $0 |
| GREG JERGER | CHIEF FINANCIAL OFFICER | Officer | $367,166 | $0 | $52,449 |
| JAMES PLASEK | MEDICAL DOCTOR | Highest-compensated employee | $434,760 | $0 | $66,137 |
| JARED KETNER | MEDICAL DOCTOR | Highest-compensated employee | $344,067 | $0 | $66,139 |
| JILL EBERSPACHER | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| JOEL GABRIEL | MEDICAL DOCTOR | Highest-compensated employee | $320,201 | $0 | $66,348 |
| JOHN HUGHES | DIRECTOR THRU 12/22 | Trustee/director | $0 | $0 | $0 |
| KEVIN WINGARD | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| LANA DAWS | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| MIKE HECKER | CHAIRPERSON | Trustee/director, Officer | $0 | $0 | $0 |
| MIKE TOMES | SECRETARY/TREASURER | Trustee/director, Officer | $0 | $0 | $0 |
| ROGER REAMER | CHIEF EXECUTIVE OFFICER | Officer | $387,283 | $0 | $51,349 |
| TRISHA SAMS | MEDICAL DOCTOR | Highest-compensated employee | $307,039 | $0 | $65,990 |
E-file object id 202441849349300414. 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 281339. 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 February 23, 2026.