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Short-term acute care hospital · Rio Piedras, Puerto Rico · 139 beds · CMS certification number 400098

San Francisco Health System

Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS May 28, 2026. 30 years on file, every one shown below.

Fiscal 2025 at a glance

Net patient revenue
$39.5M
$39,540,851 · G-3 line 3
Operating expenses
$41.7M
$41,716,093 · G-3 line 4
Result from patient care
−$2.2M
−$2,175,242 · G-3 line 5
Margin on patient care
−5.5%
line 5 ÷ line 3, same filing

What stands out

  • Net patient revenue rose from $20.2M in its first year on file (1996) to $39.5M in 2025.
  • Its result from patient care: −$4.4M (2023), −$2.7M (2024), −$2.2M (2025).
  • 3 of the 5 short-term acute care hospital peers below with a margin on file also report a loss on patient care for fiscal year 2025.
  • Medicaid paid for 30.6% of its inpatient days and Medicare for 6.4%.
  • ARTAU HOLDINGS LLC holds 100% of it, on its Medicare enrollment.

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

30 years of filings

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

Net patient revenueOperating expenses
1996
settled with audit
$20.2M
$21.0M
1997
settled with audit
$23.1M
$25.4M
1998
settled with audit
$23.6M
$26.6M
1999
settled with audit
$25.4M
$29.6M
2000
reopened
$23.5M
$29.8M
2001
settled with audit
$24.5M
$28.8M
2002
settled with audit
$23.6M
$30.8M
2003
reopened
$14.7M
$23.6M
2004
settled with audit
$9.9M
$10.5M
2005
settled with audit
$24.3M
$24.9M
2006
reopened
$17.2M
$17.1M
2007
reopened
$33.7M
$31.9M
2008
reopened
$34.6M
$35.2M
2009
reopened
$33.6M
$35.0M
2010
reopened
$36.2M
$35.3M
2011
reopened
$39.7M
$37.4M
2012
reopened
$47.1M
$43.6M
2013
reopened
$50.9M
$47.4M
2014
settled
$54.8M
$51.3M
2015
settled
$52.7M
$48.5M
2016
settled
$53.0M
$49.0M
2017
reopened
$46.0M
$51.3M
2018
reopened
$51.3M
$51.0M
2019
settled
$48.3M
$48.3M
2020
settled
$38.0M
$43.1M
2021
settled
$43.7M
$43.6M
2022
settled
$44.3M
$43.8M
2023
settled
$44.4M
$48.8M
2024
as submitted
$44.1M
$46.8M
2025
as submitted
$39.5M
$41.7M

Beside its peers

Short-term acute care hospitals in Puerto Rico with 100 to 199 beds, each on fiscal year 2025.

HospitalBedsNet patient revenueOperating expensesMargin
San Francisco Health System139$39,540,851$41,716,093−5.5%
Hospital Matilde Brenes, Bayamon140$52,427,470$49,073,2016.4%
Hospital Pavia Arecibo, Arecibo151$58,185,328$60,367,357−3.8%
Hospital Damas, Ponce128$77,903,156$81,539,051−4.7%
Hospital Menonita de Guayama, Guayama155$77,511,743$67,737,17512.6%
Ryder Memorial Hospital, Humacao135$42,872,637$48,721,803−13.6%

Patients and payers

Discharges
3,961
S-3 line 14, col 15
Inpatient days
26,294
S-3 line 14, col 8
Beds in use, on an average day
72.2
days ÷ days in year
Occupancy
51.8%
days ÷ bed days
Medicare share of days
6.4%
S-3 cols 6 ÷ 8
Medicaid share of days
30.6%
S-3 cols 7 ÷ 8

Who owns it

  • ARTAU HOLDINGS LLC100%
  • CARMEN FELICIANO VARGAS38%
  • EDUARDO J ARTAU GOMEZ38%
  • EDUARDO ARTAU FELICIANO8%
  • FRANCISCO ARTAU FELICIANO8%
  • KAREN Z ARTAU FELICIANO8%

Related organizations on its own cost report: ALPINE HEALTH (100%); MPHS (100%); EXECUMED (100%); FIRST MEDICAL (100%); OPTIMIND (100%).

Other hospitals with the same owner: Hospital Pavia Santurce (PR), Hospital Pavia Arecibo (PR), Hospital Metropolitano (PR), Hospital Metropolitano DR Susoni (PR), Hospital Perea (PR).

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 HOSP10FY2025.ZIP, form CMS-2552-10, filed under CMS certification number 400098. 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 May 28, 2026.