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Long-term care hospital · Muskogee, Oklahoma · 64 beds · CMS certification number 372022

Cornerstone Specialty Hospitals Muskogee

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended August 31, 2025, as submitted, stamped by CMS February 3, 2026. Eighteen years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$30.2M
$30,186,074 · G-3 line 3
Operating expenses
$32.1M
$32,066,719 · G-3 line 4
Result from patient care
−$1.9M
−$1,880,645 · G-3 line 5
Margin on patient care
−6.2%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $10.9M in its first year on file (2008) to $30.2M in 2025.
  • Its result from patient care: $3.0M (2023), $1.2M (2024), −$1.9M (2025).
  • 4 of the 5 long-term care hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • Medicaid paid for 13.5% of its inpatient days and Medicare for 49.2%.
  • CORNERSTONE HEALTHCARE GROUP HOLDING INC holds 100% of it, on its Medicare enrollment.

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

Eighteen years of filings

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

Net patient revenueOperating expenses
2008
settled
$10.9M
$10.2M
2009
settled
$14.5M
$12.4M
2010
settled
$18.1M
$13.7M
2011
settled
$23.4M
$15.0M
2012
settled
$24.1M
$16.3M
2013
settled
$19.3M
$14.2M
2014
settled
$21.2M
$19.8M
2015
settled
$30.6M
$24.7M
2016
settled
$29.8M
$24.9M
2017
settled
$27.6M
$25.6M
2018
settled
$29.5M
$25.7M
2019
settled
$31.6M
$26.5M
2020
settled
$32.3M
$27.6M
2021
settled
$36.4M
$29.9M
2022
settled
$35.6M
$33.2M
2023
settled
$42.4M
$39.4M
2024
settled
$33.4M
$32.2M
2025
as submitted
$30.2M
$32.1M

Beside its peers

Hospitals of the same type (long-term care hospital), nearest in size, from Oklahoma first; each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
Cornerstone Specialty Hospitals Muskogee64$30,186,074$32,066,719−6.2%
Inspire Specialty Hospital, Midwest City31$8,822,434$10,331,403−17.1%
Pam Health Specialty Hospital of Oklahoma City, Oklahoma City59$19,945,975$20,029,616−0.4%
Pam Specialty Hospital of Tulsa, Tulsa60$12,840,219$15,907,507−23.9%
Select Specialty Hospital - Oklahom, Oklahoma City72$45,706,997$40,719,15710.9%
Select Specialty Hospital Tulsa Midtown, Tulsa46$18,761,908$19,654,313−4.8%

Patients and payers

Discharges
647
S-3 line 14, col 15
Inpatient days
18,436
S-3 line 14, col 8
Beds in use, on an average day
50.6
days ÷ days in year
Occupancy
78.9%
days ÷ bed days
Medicare share of days
49.2%
S-3 cols 6 ÷ 8
Medicaid share of days
13.5%
S-3 cols 7 ÷ 8

Who owns it

  • CORNERSTONE HEALTHCARE GROUP HOLDING INC100%
  • KENTUCKY HOSPITAL HOLDINGS JV LP100%
  • KENTUCKY HOSPITAL HOLDINGS LLC100%
  • KENTUCKY HOSPITAL INTERMEDIATE LLC100%
  • KINDRED HEALTHCARE LLC100%
  • KINDRED HEALTHCARE OPERATING LLC100%
  • KNIGHT HEALTH HOLDINGS LLC100%
  • KNIGHT HEALTH LLC100%
  • KNIGHT INTERMEDIATE HOLDINGS LLC100%
  • SOLARA HEALTHCARE, LLP98%

Related organizations on its own cost report: KHOLLC (98%), home office cost; KHOLLC (100%), liability insurance; APOLLO (100%), therapy svcs; PROVIDENCE PHYS GRP (3%), investors.

Other hospitals with the same owner: Andalusia Health (AL), Vaughan Regional Medical Center (AL), Cornerstone Specialty Hospitals Little Rock (AR), Kindred Hospital - Los Angeles (CA), Kindred Hospital - San Francisco Bay Area (CA), Kindred Hospital Westminster (CA), Kindred Hospital - San Diego (CA), Kindred Hospital - Ontario (CA), Kindred Hospital Brea (CA), Kindred Hospital Baldwin Park (CA), Kindred Hospital Paramount (CA), Kindred Hospital Rancho (CA).

Type of control on its cost report: proprietary, corporation.

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 HOSP10FY2024.ZIP, form CMS-2552-10, filed under CMS certification number 372022. 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 HOSP10FY2024.ZIP, read February 3, 2026.