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Critical access hospital · Elgin, North Dakota · 25 beds · CMS certification number 351314

Jacobson Memorial Hospital Care Center

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended June 30, 2025, as submitted, stamped by CMS December 8, 2025. 24 years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2025 at a glance

Net patient revenue
$12.8M
$12,836,312 · G-3 line 3
Operating expenses
$14.5M
$14,458,995 · G-3 line 4
Result from patient care
−$1.6M
−$1,622,683 · G-3 line 5
Margin on patient care
−12.6%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $2.0M in its first year on file (2002) to $12.8M in 2025.
  • Its result from patient care: −$4.0M (2023), −$2.7M (2024), −$1.6M (2025).
  • 4 of the 5 critical access hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.

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

24 years of filings

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

Net patient revenueOperating expenses
2002
settled
$2.0M
$2.4M
2003
settled
$2.7M
$2.9M
2004
settled
$3.3M
$3.7M
2005
settled
$3.1M
$3.6M
2006
reopened
$3.3M
$3.8M
2007
settled
$4.3M
$4.5M
2008
settled
$4.3M
$4.5M
2009
settled
$4.3M
$4.9M
2010
settled
$4.8M
$4.8M
2011
settled
$4.7M
$4.9M
2012
settled
$4.8M
$5.6M
2013
reopened
$4.9M
$5.5M
2014
reopened
$5.7M
$6.1M
2015
settled
$6.1M
$6.3M
2016
settled
$6.4M
$6.9M
2017
settled with audit
$6.8M
$7.4M
2018
settled with audit
$7.8M
$8.4M
2019
settled with audit
$8.4M
$9.2M
2020
settled with audit
$8.8M
$10.1M
2021
settled
$10.3M
$11.1M
2022
settled
$11.1M
$13.1M
2023
settled with audit
$9.2M
$13.2M
2024
settled with audit
$11.8M
$14.5M
2025
as submitted
$12.8M
$14.5M

Beside its peers

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

HospitalBedsNet patient revenueOperating expensesMargin
Jacobson Memorial Hospital Care Center25$12,836,312$14,458,995−12.6%
Kenmare Community Hospital, Kenmare25$6,363,906$6,485,780−1.9%
Southwesthealthcare Services, Bowman35$16,955,354$19,589,279−15.5%
SMP Health - St. Andrew's, Bottineau25$17,171,453$16,526,5763.8%
Tioga Medical Center, Tioga25$17,489,254$18,639,884−6.6%
CHI St. Alexius Health Turtle Lake, Turtle Lake25$7,205,663$8,256,857−14.6%

Patients and payers

Discharges
53
S-3 line 14, col 15
Inpatient days
7,165
S-3 line 14, col 8
Beds in use, on an average day
19.7
days ÷ days in year
Occupancy
78.5%
days ÷ bed days
Medicare share of days
6.4%
S-3 cols 6 ÷ 8

Who owns it

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

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 351314. Patients and payers: worksheet S-3 Part I of the same filing.

How this page was built: the CMS Medicare cost report, file HOSP10FY2024.ZIP, read December 8, 2025.