Critical access hospital · Penn Yan, New York · 25 beds · CMS certification number 331314
Soldiers & Sailors Memorial Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 23, 2026. 21 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 $5.7M in its first year on file (2005) to $47.3M in 2025.
- Its result from patient care: −$6.6M (2023), −$3.9M (2024), −$9.3M (2025).
- 2 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 3.7% of its inpatient days and Medicare for 28.2%.
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.
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as submitted
Beside its peers
Critical access hospitals in New York with 25 to 49 beds, each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Soldiers & Sailors Memorial Hospital | 25 | $47,262,152 | $56,526,081 | −19.6% |
| Delaware Valley Hospital, Walton | 25 | $45,030,896 | $35,835,324 | 20.4% |
| Elizabethtown Community Hospital, Elizabethtown | 25 | $75,346,366 | $72,091,502 | 4.3% |
| Ellenville Regional Hospital, Ellenville | 25 | $28,619,399 | $31,718,688 | −10.8% |
| Little Falls Hospital, Little Falls | 25 | $53,603,873 | $46,186,732 | 13.8% |
| River Hospital, Alexandria Bay | 25 | $26,686,575 | $30,861,263 | −15.6% |
Patients and payers
- Discharges
- 191S-3 line 14, col 15
- Inpatient days
- 3,564S-3 line 14, col 8
- Beds in use, on an average day
- 9.8days ÷ days in year
- Occupancy
- 39.1%days ÷ bed days
- Medicare share of days
- 28.2%S-3 cols 6 ÷ 8
- Medicaid share of days
- 3.7%S-3 cols 7 ÷ 8
Who owns it
Related organizations on its own cost report: GENEVA GENERAL HOSPITAL (100%), healthcare.
Type of control on its cost report: voluntary nonprofit, other.
Community benefit, as filed
From IRS Form 990 Schedule H, Part I, filed by SOLDIERS & SAILORS MEMORIAL HOSPITAL OF (employer identification number 160743192) 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) | $5,959,778 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance at cost (line 7a) | $0 | IRS Form 990 Schedule H, Part I, <FinancialAssistanceAtCostTyp><NetCommunityBenefitExpnsAmt> |
| Medicaid (line 7b) | $3,082,188 | IRS Form 990 Schedule H, Part I, <UnreimbursedMedicaidGrp><NetCommunityBenefitExpnsAmt> |
| Financial assistance and means-tested government programs (line 7d) | $3,082,188 | IRS Form 990 Schedule H, Part I, <TotalFinancialAssistanceTyp><NetCommunityBenefitExpnsAmt> |
| Other benefits (line 7j) | $2,877,590 | IRS Form 990 Schedule H, Part I, <TotalOtherBenefitsGrp><NetCommunityBenefitExpnsAmt> |
| Total, fraction of total expense (line 7k, column f) | 0.1233 | IRS Form 990 Schedule H, Part I, <TotalCommunityBenefitsGrp><TotalExpensePct> |
E-file object id 202433199349302618. The IRS archive it was read from.
Executive and director compensation, as filed
From IRS Form 990 Part VII, Section A, filed by SOLDIERS & SAILORS MEMORIAL HOSPITAL OF (employer identification number 160743192) 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 |
|---|---|---|---|---|---|
| ANDREW REESE | PHYSICIAN | Highest-compensated employee | $274,330 | $0 | $31,200 |
| ANN MCMULLEN | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| ARDELLE BIGOS | VICE PRESIDENT NURSING | Key employee | $0 | $342,644 | $64,185 |
| CHAD HOFFMAN-FRAGALE | VP HUMAN RESOURCES AND EMERGENCY MGMT | Key employee | $0 | $293,434 | $46,738 |
| CHEVANNE DE VANEY | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| CRAIG COLLINS MD | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| CRAIG DENSMORE | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| ERIC SHIVES | PHYSICIAN | Highest-compensated employee | $278,192 | $0 | $12,717 |
| FRANK KORICH | CHIEF OPERATING OFFICER | Key employee | $0 | $543,520 | $81,841 |
| JAMES ADAMS | SECRETARY | Trustee/director, Officer | $0 | $0 | $0 |
| JAMES CHENEY | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| JAMES NARDOZZI | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| JASON FEINBERG | CHIEF MEDICAL OFFICER | Key employee | $0 | $551,481 | $63,828 |
| JOSE ACEVEDO MD | PRESIDENT & CEO | Trustee/director, Officer | $0 | $945,580 | $64,835 |
| KYLENE ABRAHAM | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| LANCE WARD | DIRECOR | Trustee/director | $0 | $0 | $0 |
| LARA TURBIDE | VP COMMUNITY SERVICES | Key employee | $0 | $345,647 | $53,708 |
| LUKE B CHEN | PHYSICIAN | Highest-compensated employee | $664,604 | $0 | $33,171 |
| MARK TAUBMAN | DIRECTOR | Trustee/director | $0 | $1,879,642 | $179,258 |
| MATTHEW TALBOTT | ACMO | Key employee | $0 | $517,920 | $16,463 |
| MICHAEL ROTONDO | DIRECTOR | Trustee/director | $0 | $1,321,658 | $110,180 |
| PHILIP BECKLEY | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| PHILIPP WIRTH | PHYSICIAN | Highest-compensated employee | $385,879 | $0 | $20,683 |
| ROBERT ANDERSON MD | DIRECTOR | Trustee/director | $304,574 | $0 | $22,478 |
| RODOLFO QUERIOZ MD | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| RYAN HALLINGS | VICE CHAIR | Trustee/director, Officer | $0 | $0 | $0 |
| SIXTO R MEDINA | PHYSICIAN | Highest-compensated employee | $338,398 | $0 | $24,785 |
| STEVE GOLDSTEIN | DIRECTOR | Trustee/director | $0 | $1,633,548 | $214,557 |
| SUSAN STORK | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| TOM BURRALL | DIRECTOR | Trustee/director | $0 | $0 | $0 |
| TRISHA KOCZENT | TREASURER | Trustee/director, Officer | $0 | $392,815 | $53,277 |
E-file object id 202433199349302618. 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 331314. 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 23, 2026.