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Short-term acute care hospital · New York, New York · 156 beds · CMS certification number 330270

Hospital for Special Surgery

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 16, 2026. 30 years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$1.4B
$1,414,335,034 · G-3 line 3
Operating expenses
$1.8B
$1,784,534,189 · G-3 line 4
Result from patient care
−$370.2M
−$370,199,155 · G-3 line 5
Margin on patient care
−26.2%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $122.5M in its first year on file (1996) to $1.4B in 2025.
  • Its result from patient care: −$338.1M (2023), −$351.9M (2024), −$370.2M (2025).
  • All 5 short-term acute care hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • Medicaid paid for 0.3% of its inpatient days and Medicare for 45.2%.

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

30 years of filings

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

Net patient revenueOperating expenses
1996
settled with audit
$122.5M
$161.6M
1997
settled with audit
$189.1M
$184.3M
1998
settled with audit
$137.1M
$185.0M
1999
settled with audit
$145.4M
$198.9M
2000
settled with audit
$159.4M
$214.1M
2001
reopened
$177.4M
$236.6M
2002
reopened
$204.0M
$266.5M
2003
settled
$233.4M
$301.7M
2004
settled
$275.9M
$343.6M
2005
reopened
$311.5M
$389.8M
2006
reopened
$332.2M
$417.7M
2007
reopened
$364.8M
$453.8M
2008
reopened
$422.7M
$503.9M
2009
reopened
$481.4M
$549.2M
2010
reopened
$530.3M
$593.6M
2011
reopened
$573.6M
$649.1M
2012
reopened
$631.3M
$760.8M
2013
reopened
$690.0M
$824.8M
2014
reopened
$751.0M
$878.8M
2015
reopened
$811.9M
$935.6M
2016
reopened
$858.7M
$1.0B
2017
reopened
$940.7M
$1.1B
2018
reopened
$974.1M
$1.2B
2019
reopened
$1.0B
$1.3B
2020
settled
$882.0M
$1.3B
2021
settled
$1.0B
$1.4B
2022
settled
$1.1B
$1.4B
2023
settled
$1.2B
$1.6B
2024
as submitted
$1.3B
$1.7B
2025
as submitted
$1.4B
$1.8B

Beside its peers

Short-term acute care hospitals in New York with 100 to 199 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Hospital for Special Surgery156$1,414,335,034$1,784,534,189−26.2%
St. Johns Episcopal Hospital, Far Rockaway158$254,717,394$467,063,693−83.4%
Northern Westchester Hospital, Mount Kisco162$520,776,570$565,869,815−8.7%
Plainview Hospital, Plainview156$286,829,584$349,587,757−21.9%
Roswell Park Cancer Institute, Buffalo157$885,119,180$1,332,089,130−50.5%
St. Joseph Hospital, Bethpage149$197,314,862$226,027,284−14.5%

Patients and payers

Discharges
6,583
S-3 line 14, col 15
Inpatient days
24,196
S-3 line 14, col 8
Beds in use, on an average day
66.5
days ÷ days in year
Occupancy
42.5%
days ÷ bed days
Medicare share of days
45.2%
S-3 cols 6 ÷ 8
Medicaid share of days
0.3%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: HOSPITAL FOR SPECIAL SURGERY (100%), hospital.

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

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 330270. 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 June 16, 2026.