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Critical access hospital · Lowville, New York · 25 beds · CMS certification number 331317

Lewis County General Hospital

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 22, 2026. Twelve years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$97.9M
$97,910,494 · G-3 line 3
Operating expenses
$108.3M
$108,313,830 · G-3 line 4
Result from patient care
−$10.4M
−$10,403,336 · G-3 line 5
Margin on patient care
−10.6%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from −$46.8M in its first year on file (2014) to $97.9M in 2025.
  • Its result from patient care: $61.2M (2023), −$7.3M (2024), −$10.4M (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 2.0% of its inpatient days and Medicare for 30.8%.

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

Twelve years of filings

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

Net patient revenueOperating expenses
2014
settled with audit
−$46.8M
$61.2M
2015
settled
$55.6M
$73.7M
2016
settled
$60.4M
$73.7M
2017
settled
$67.7M
$78.1M
2018
settled
$76.8M
$79.6M
2019
settled
$74.8M
$78.6M
2020
settled
$68.5M
$85.7M
2021
settled
$70.7M
$85.5M
2022
settled
$70.3M
$82.7M
2023
settled
$84.1M
$22.9M
2024
amended
$101.1M
$108.4M
2025
as submitted
$97.9M
$108.3M

Beside its peers

Critical access hospitals in New York with 25 to 49 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Lewis County General Hospital25$97,910,494$108,313,830−10.6%
Delaware Valley Hospital, Walton25$45,030,896$35,835,32420.4%
Elizabethtown Community Hospital, Elizabethtown25$75,346,366$72,091,5024.3%
Ellenville Regional Hospital, Ellenville25$28,619,399$31,718,688−10.8%
Little Falls Hospital, Little Falls25$53,603,873$46,186,73213.8%
River Hospital, Alexandria Bay25$26,686,575$30,861,263−15.6%

Patients and payers

Discharges
938
S-3 line 14, col 15
Inpatient days
4,561
S-3 line 14, col 8
Beds in use, on an average day
12.5
days ÷ days in year
Occupancy
50.0%
days ÷ bed days
Medicare share of days
30.8%
S-3 cols 6 ÷ 8
Medicaid share of days
2.0%
S-3 cols 7 ÷ 8

Who owns it

Related organizations on its own cost report: LEWIS COUNTY (100%), county.

Type of control on its cost report: governmental, county.

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 331317. 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 22, 2026.