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Critical access hospital · Rugby, North Dakota · 25 beds · CMS certification number 351332

Heart of America Medical Center

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended March 31, 2026, as submitted, stamped by CMS July 14, 2026. Nineteen years on file, every one shown below. Also on the 340B covered-entity register.

Fiscal 2026 at a glance

Net patient revenue
$34.5M
$34,486,887 · G-3 line 3
Operating expenses
$38.5M
$38,451,134 · G-3 line 4
Result from patient care
−$4.0M
−$3,964,247 · G-3 line 5
Margin on patient care
−11.5%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $8.6M in its first year on file (2008) to $34.5M in 2026.
  • Its result from patient care: −$3.0M (2024), −$6.3M (2025), −$4.0M (2026).
  • 4 of the 5 critical access hospital peers below with a margin on file also report a loss on patient care for fiscal year 2026.
  • Medicaid paid for 0.3% of its inpatient days and Medicare for 19.1%.
  • GOOD SAMARITAN HOSPITAL ASSOCIATION holds 100% of it, on its Medicare enrollment.

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

Nineteen years of filings

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

Net patient revenueOperating expenses
2008
settled
$8.6M
$14.9M
2009
settled with audit
$14.4M
$15.7M
2010
settled
$14.7M
$16.6M
2011
settled
$17.3M
$18.2M
2012
settled
$20.1M
$21.3M
2013
settled
$18.2M
$21.3M
2014
settled with audit
$19.7M
$22.1M
2015
settled
$20.2M
$23.5M
2016
settled
$20.4M
$23.5M
2017
settled
$19.8M
$24.7M
2018
settled
$20.8M
$25.7M
2019
settled
$26.3M
$28.1M
2020
settled
$23.8M
$28.1M
2021
settled
$23.7M
$27.3M
2022
settled
$24.7M
$27.2M
2023
settled
$25.5M
$28.6M
2024
as submitted
$28.3M
$31.3M
2025
as submitted
$29.0M
$35.3M
2026
as submitted
$34.5M
$38.5M

Beside its peers

Hospitals of the same type (critical access hospital), nearest in size, from North Dakota first; each on fiscal year 2026.

HospitalBedsNet patient revenueOperating expensesMargin
Heart of America Medical Center25$34,486,887$38,451,134−11.5%
Bleckley Memorial Hosp, Cochran (GA)25$15,951,866$14,119,37811.5%
Chicot Memorial Medical Center, Lake Village (AR)25$15,205,743$20,279,909−33.4%
Nelson County Health System-Hospital, Mcville19$6,756,563$7,367,555−9.0%
West River Regional Medical Center, Hettinger25$28,820,641$30,915,060−7.3%
Wills Memorial Hospital, Washington (GA)25$15,817,548$18,006,500−13.8%

Patients and payers

Discharges
112
S-3 line 14, col 15
Inpatient days
7,597
S-3 line 14, col 8
Beds in use, on an average day
20.9
days ÷ days in year
Occupancy
83.3%
days ÷ bed days
Medicare share of days
19.1%
S-3 cols 6 ÷ 8
Medicaid share of days
0.3%
S-3 cols 7 ÷ 8

Who owns it

  • GOOD SAMARITAN HOSPITAL ASSOCIATION100%

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

Owners of 5% or more, from CMS’s hospital ownership file (Medicare enrollment, October 1, 2026).

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Figures: CMS Healthcare Cost Report Information System, file HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 351332. Patients and payers: worksheet S-3 Part I of the same filing. Ownership: CMS Hospital All Owners and Hospital Enrollments.

How this page was built: the CMS Medicare cost report, file HOSP10FY2025.ZIP, read July 14, 2026.