Cost report · CMS certification number 421301
ABBEVILLE AREA MEDICAL CENTER
ABBEVILLE, South Carolina · critical access hospital
1. Finances, as filed
From this hospital’s Medicare cost report for the year ended 30 September 2025.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $118,768,102 | CMS-2552-10 worksheet G300000 line 100 column 100 |
| Contractual allowances | $62,840,774 | CMS-2552-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $55,927,328 | CMS-2552-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $56,753,506 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | −$826,178 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Bad debt expense | $8,797,919 | CMS-2552-10 worksheet S100001 line 2600 column 100 |
| Bad debt other than Medicare, at cost | $4,103,240 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | $4,103,240 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Total facility beds | 25 | CMS-2552-10 worksheet S300001 line 1400 column 200 |
| Cost-to-charge ratio | 0.4684 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 421301 for 1 October 2024 to 30 September 2025, as submitted. The public file it was read from.
2. Five hospitals in South Carolina 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 |
|---|---|---|---|---|---|---|
| ABBEVILLE AREA MEDICAL CENTER | 25 | $55,927,328 | $56,753,506 | $4,103,240 | 30 September 2025 | |
| ALLENDALE COUNTY HOSPITAL | 25 | $18,381,240 | $23,852,602 | $96,849 | $2,023,923 | 30 September 2025 |
| FAIRFIELD MEMORIAL HOSPITAL | 25 | $6,460,703 | $9,956,568 | $571,992 | $1,163,574 | 30 September 2018 |
| LAKE CITY COMMUNITY HOSPITAL | 26 | $17,474,863 | $20,202,354 | $27,386 | 30 June 2022 | |
| MEDICAL UNIVERSITY HOSPITAL AUTHORIT | 25 | $31,830,006 | $36,262,819 | $1,809,310 | $3,080,646 | 30 June 2025 |
| SPARTANBURG HOSP.RESTORATIVE CARE | 26 | $352,133 | $825,667 | 30 September 1996 |
3. Where this hospital sits
No position is stated for this hospital.
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2005 | 2005-09-30 | 364 | CMS-2552-96 | settled with audit | 25 | $18,969,193 | $18,189,676 | $779,517 | 2009-01-21 | ||||
| 2006 | 2006-09-30 | 364 | CMS-2552-96 | settled with audit | 25 | $22,301,086 | $20,957,024 | $1,344,062 | 2009-01-21 | ||||
| 2007 | 2007-09-30 | 364 | CMS-2552-96 | settled with audit | 25 | $25,201,628 | $24,869,131 | $332,497 | 2009-09-25 | ||||
| 2008 | 2008-09-30 | 365 | CMS-2552-96 | settled with audit | 25 | $26,469,219 | $26,804,803 | −$335,584 | 2010-01-13 | ||||
| 2009 | 2009-09-30 | 364 | CMS-2552-96 | settled | 25 | $24,893,485 | $28,353,036 | −$3,459,551 | 2011-01-21 | ||||
| 2010 | 2010-09-30 | 364 | CMS-2552-96 | settled | 25 | $27,934,200 | $27,197,578 | $736,622 | 2015-02-05 | ||||
| 2011 | 2011-09-30 | 364 | CMS-2552-10 | reopened | 25 | $29,453,196 | $29,831,282 | −$378,086 | $2,646,374 | $5,700,820 | 0.4976 | 2014-10-30 | |
| 2012 | 2012-09-30 | 365 | CMS-2552-10 | settled with audit | 25 | $30,035,575 | $31,393,846 | −$1,358,271 | $406,164 | $2,503,646 | $4,623,521 | 0.4891 | 2015-06-09 |
| 2013 | 2013-09-30 | 364 | CMS-2552-10 | settled with audit | 7 | $31,442,398 | $33,105,640 | −$1,663,242 | $434,627 | $2,556,015 | $4,653,241 | 0.4948 | 2017-08-30 |
| 2014 | 2014-09-30 | 364 | CMS-2552-10 | settled | 25 | $35,365,259 | $35,889,851 | −$524,592 | $470,852 | $2,825,332 | $4,693,851 | 0.5259 | 2019-07-26 |
| 2015 | 2015-09-30 | 364 | CMS-2552-10 | settled | 25 | $37,766,295 | $39,240,484 | −$1,474,189 | $588,896 | $3,285,492 | $5,249,062 | 0.5285 | 2019-07-26 |
| 2016 | 2016-09-30 | 365 | CMS-2552-10 | settled | 25 | $39,737,221 | $42,735,138 | −$2,997,917 | $617,929 | $3,530,747 | $5,412,617 | 0.5525 | 2019-12-20 |
| 2017 | 2017-09-30 | 364 | CMS-2552-10 | settled | 25 | $41,286,748 | $44,110,597 | −$2,823,849 | $714,619 | $3,781,992 | $5,893,604 | 0.5330 | 2020-10-28 |
| 2018 | 2018-09-30 | 364 | CMS-2552-10 | settled | 25 | $42,128,843 | $44,314,935 | −$2,186,092 | $1,703,999 | $4,860,037 | $5,893,604 | 0.5472 | 2021-09-16 |
| 2019 | 2019-09-30 | 364 | CMS-2552-10 | settled | 25 | $41,118,595 | $47,118,816 | −$6,000,221 | $4,521,668 | $8,709,657 | 0.5257 | 2021-09-16 | |
| 2020 | 2020-09-30 | 365 | CMS-2552-10 | settled | 25 | $38,881,451 | $52,658,906 | −$13,777,455 | $4,298,909 | $8,475,831 | 0.5090 | 2022-11-21 | |
| 2021 | 2021-09-30 | 364 | CMS-2552-10 | settled | 25 | $45,938,095 | $55,630,536 | −$9,692,441 | $2,299,638 | $4,744,487 | 0.4929 | 2026-05-06 | |
| 2022 | 2022-09-30 | 364 | CMS-2552-10 | amended | 25 | $43,037,055 | $50,528,447 | −$7,491,392 | $3,220,730 | $6,734,697 | 0.4811 | 2023-06-13 | |
| 2023 | 2023-09-30 | 364 | CMS-2552-10 | amended | 25 | $41,364,324 | $52,754,220 | −$11,389,896 | $3,376,050 | $6,831,654 | 0.5017 | 2026-01-27 | |
| 2024 | 2024-09-30 | 365 | CMS-2552-10 | amended | 25 | $44,773,471 | $56,305,881 | −$11,532,410 | $3,565,805 | $6,614,804 | 0.5454 | 2026-01-27 | |
| 2025 | 2025-09-30 | 364 | CMS-2552-10 | as submitted | 25 | $55,927,328 | $56,753,506 | −$826,178 | $4,103,240 | $8,797,919 | 0.4684 | 2026-03-05 |
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 421301. 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 ABBEVILLE AREA 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.