Cost report · CMS certification number 400103
MAYAGUEZ MEDICAL CENTER
MAYAGUEZ, Puerto Rico · short-term acute care hospital
1. Finances, as filed
From this hospital’s Medicare cost report for the year ended 31 December 2025.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $224,204,971 | CMS-2552-10 worksheet G300000 line 100 column 100 |
| Contractual allowances | $96,062,315 | CMS-2552-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $128,142,656 | CMS-2552-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $124,833,423 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | $3,309,233 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Bad debt expense | $1,848,338 | CMS-2552-10 worksheet S100001 line 2600 column 100 |
| Bad debt other than Medicare, at cost | $692,918 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | $692,918 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Total facility beds | 216 | CMS-2552-10 worksheet S300001 line 1400 column 200 |
| Cost-to-charge ratio | 0.3892 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 400103 for 1 January 2025 to 31 December 2025, as submitted. The public file it was read from.
2. Five hospitals in Puerto Rico of a similar size
Chosen for having bed counts close to this hospital’s, and listed by name. Not the state’s largest hospitals: a comparison only means something between hospitals of roughly the same size. Each figure is that hospital’s own filing; the reporting periods differ and each is shown.
| Hospital | Beds | Net patient revenue | Total operating expenses | Charity care, at cost | Uncompensated care, at cost | Period ended |
|---|---|---|---|---|---|---|
| BAYAMON MEDICAL CENTER | 217 | $110,684,210 | $108,829,966 | $401,955 | 31 December 2025 | |
| FIRST HOSPITAL PANAMERICANO | 216 | $37,403,542 | $37,568,380 | 31 December 2025 | ||
| HOSPITAL MENONITA CAGUAS INC | 240 | $147,224,943 | $137,363,939 | $580,828 | 31 March 2025 | |
| HOSPITAL UPR | 212 | $64,454,185 | $69,364,145 | $5,383,610 | 30 June 2025 | |
| MAYAGUEZ MEDICAL CENTER | 216 | $128,142,656 | $124,833,423 | $692,918 | 31 December 2025 | |
| UNIVERSITY DISCTRICT HOSPITAL | 198 | $121,166,502 | $130,273,470 | 30 June 2025 |
3. Where this hospital sits
A position, not a score: the hospitals are counted, not ranked. Each line names the hospitals the position was taken over.
- 56thpercentile of 9 hospitals in PR, same facility class, 200 to 399 bedsNet patient revenue
Net patient revenue across every hospital filing for 2025, with this one marked.
Middle half between $26,374,188 and $272,642,393, midpoint $71,014,055, across 5,549 hospitals.
- 56thpercentile of 9 hospitals in PR, same facility class, 200 to 399 bedsTotal operating expenses
Total operating expenses across every hospital filing for 2025, with this one marked.
Middle half between $27,503,406 and $263,299,055, midpoint $71,223,625, across 5,698 hospitals.
- 44thpercentile of 9 hospitals in PR, same facility class, 200 to 399 bedsUncompensated care, at cost
- 22ndpercentile of 9 hospitals in PR, same facility class, 200 to 399 bedsTotal facility beds
Total facility beds across every hospital filing for 2025, with this one marked.
Middle half between 25 and 167, midpoint 64, across 5,655 hospitals.
- 22ndpercentile of 9 hospitals in PR, same facility class, 200 to 399 bedsCost-to-charge ratio
Cost-to-charge ratio across every hospital filing for 2025, with this one marked.
Middle half between 0.1814 and 0.4501, midpoint 0.2663, across 4,299 hospitals.
4. Executive compensation and community benefit
Not in this report. Executive pay is filed on IRS Form 990 Part VII and community benefit on its Schedule H, under an employer identification number. The Medicare cost report does not carry that number, so nothing on the two documents names the same organization.
Every cost report on file
One row per filing, oldest first until you say otherwise. Every column orders both ways. Reporting periods differ between filings and the length of each is shown, because revenue over three months set beside revenue over twelve is a wrong number that looks right.
| Fiscal year ↑↓ | Period ended ↑↓ | Days ↑↓ | Form ↑↓ | Status ↑↓ | Beds ↑↓ | Net patient revenue ↑↓ | Total operating expenses ↑↓ | Income from service to patients ↑↓ | Charity care, at cost ↑↓ | Uncompensated care, at cost ↑↓ | Bad debt expense ↑↓ | Cost-to-charge ratio ↑↓ | Stamped by CMS |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2001 | 2001-09-30 | 364 | CMS-2552-96 | reopened | 120 | $15,969,108 | $23,055,467 | −$7,086,359 | 2005-03-18 | ||||
| 2002 | 2002-09-30 | 364 | CMS-2552-96 | settled with audit | 120 | $22,240,777 | $25,853,209 | −$3,612,432 | 2005-03-17 | ||||
| 2003 | 2003-09-30 | 364 | CMS-2552-96 | settled with audit | 120 | $31,645,673 | $25,110,036 | $6,535,637 | 2005-08-18 | ||||
| 2004 | 2004-09-30 | 365 | CMS-2552-96 | settled with audit | 120 | $19,322,187 | $25,344,681 | −$6,022,494 | 2007-02-09 | ||||
| 2005 | 2005-09-30 | 364 | CMS-2552-96 | reopened | 120 | $25,519,712 | $26,281,523 | −$761,811 | 2009-02-26 | ||||
| 2006 | 2006-09-30 | 364 | CMS-2552-96 | reopened | 120 | $26,765,769 | $28,701,817 | −$1,936,048 | 2024-08-27 | ||||
| 2007 | 2007-09-30 | 364 | CMS-2552-96 | reopened | 120 | $36,570,568 | $32,249,705 | $4,320,863 | 2024-08-27 | ||||
| 2008 | 2008-09-30 | 365 | CMS-2552-96 | settled | 120 | $27,672,542 | $32,031,309 | −$4,358,767 | 2011-02-07 | ||||
| 2009 | 2009-08-31 | 334 | CMS-2552-96 | settled | 120 | $28,472,875 | $30,013,590 | −$1,540,715 | 2012-02-07 | ||||
| 2010 | 2010-12-31 | 364 | CMS-2552-96 | reopened | 148 | $37,266,178 | $37,939,101 | −$672,923 | 2024-08-27 | ||||
| 2011 | 2011-12-31 | 364 | CMS-2552-10 | reopened | 175 | $55,447,544 | $56,758,422 | −$1,310,878 | −$157,353 | 0.3513 | 2024-08-27 | ||
| 2012 | 2012-12-31 | 365 | CMS-2552-10 | reopened | 181 | $69,296,321 | $68,591,852 | $704,469 | −$196,446 | 0.3995 | 2024-08-27 | ||
| 2013 | 2013-12-31 | 364 | CMS-2552-10 | reopened | 182 | $75,925,892 | $75,485,053 | $440,839 | −$320,970 | 0.4598 | 2024-08-27 | ||
| 2014 | 2014-12-31 | 364 | CMS-2552-10 | settled with audit | 188 | $87,819,969 | $87,188,941 | $631,028 | $1,709,924 | $4,275,891 | 0.4145 | 2018-06-22 | |
| 2015 | 2015-12-31 | 364 | CMS-2552-10 | reopened | 189 | $85,171,287 | $85,730,641 | −$559,354 | $1,418,996 | $3,422,023 | 0.4308 | 2022-03-15 | |
| 2016 | 2016-12-31 | 365 | CMS-2552-10 | reopened | 189 | $81,275,469 | $82,587,088 | −$1,311,619 | $306,248 | $836,857 | 0.4231 | 2022-07-22 | |
| 2017 | 2017-12-31 | 364 | CMS-2552-10 | reopened | 192 | $73,640,830 | $76,847,380 | −$3,206,550 | $608,404 | $1,662,340 | 0.3805 | 2022-07-22 | |
| 2018 | 2018-12-31 | 364 | CMS-2552-10 | reopened | 192 | $71,996,255 | $75,136,179 | −$3,139,924 | $541,570 | $1,563,819 | 0.3430 | 2023-08-01 | |
| 2019 | 2019-12-31 | 364 | CMS-2552-10 | reopened | 195 | $78,343,967 | $81,971,206 | −$3,627,239 | $560,070 | $1,627,776 | 0.3389 | 2023-11-23 | |
| 2020 | 2020-12-31 | 365 | CMS-2552-10 | settled | 206 | $66,864,125 | $80,254,360 | −$13,390,235 | $529,472 | $1,434,394 | 0.3834 | 2024-08-29 | |
| 2021 | 2021-12-31 | 364 | CMS-2552-10 | settled | 206 | $87,883,951 | $89,597,437 | −$1,713,486 | $545,222 | $1,539,157 | 0.3574 | 2025-03-31 | |
| 2022 | 2022-12-31 | 364 | CMS-2552-10 | settled | 210 | $102,751,263 | $94,988,487 | $7,762,776 | $473,363 | $1,342,397 | 0.3542 | 2025-12-24 | |
| 2023 | 2023-12-31 | 364 | CMS-2552-10 | settled | 216 | $110,013,414 | $106,238,290 | $3,775,124 | $582,789 | $1,581,901 | 0.3815 | 2026-05-07 | |
| 2024 | 2024-12-31 | 365 | CMS-2552-10 | as submitted | 216 | $115,769,243 | $110,799,196 | $4,970,047 | $528,361 | $1,431,225 | 0.3819 | 2025-06-24 | |
| 2025 | 2025-12-31 | 364 | CMS-2552-10 | as submitted | 216 | $128,142,656 | $124,833,423 | $3,309,233 | $692,918 | $1,848,338 | 0.3892 | 2026-06-29 |
How to read this report
Every figure above is printed as its source document printed it, with the exact place it came from beside it: the worksheet, line and column of the Medicare cost report this hospital filed under CMS certification number 400103. A reader holding the same public file can go to that cell.
Two forms are in use. CMS-2552-96 covers reports for 1996 through 2011 and CMS-2552-10 the ones since. The older form has no worksheet S-10, so on those years charity care, bad debt, uncompensated care and the cost-to-charge ratio have no cell to come from and no figure appears.
A figure the hospital’s filing does not carry is left out. Nothing here is estimated and nothing is carried in from another year. No percentage or ratio is calculated anywhere in this report: charity care and revenue sit in adjacent rows and the reader draws the relation.
Financial figures: CMS Healthcare Cost Report Information System, publication year 2025, file HOSP10FY2025.ZIP. Corrections: hello@velarionrecords.com. Velarion Records takes no position on any hospital, its finances or the programs it takes part in.
The full report for MAYAGUEZ MEDICAL CENTER
Every figure on this page as a document you can keep, file or send on: the finances as filed with the worksheet, line and column each one came from, five hospitals of a similar size in the same state, the contract-pharmacy network year by year, and what changed on the record.