Short-term acute care hospital · Houston, Texas · 15 beds · CMS certification number 450774
Tops Surgical Specialty Hospital
Its Medicare cost reports, read cell by cell. Latest filing: fiscal year ended December 31, 2025, as submitted, stamped by CMS June 26, 2026. 30 years on file, every one shown below.
Fiscal 2025 at a glance
What stands out
- Net patient revenue rose from $11.8M in its first year on file (1996) to $82.6M in 2025.
- Its result from patient care: $20.7M (2023), $23.7M (2024), $24.7M (2025).
- 3 of the 5 short-term acute care hospital peers below with a margin on file also report a gain on patient care for fiscal year 2025.
- MEMORAIL HERMANN USP SURGERY CENTERS II LP holds 38% 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.
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Beside its peers
Short-term acute care hospitals in Texas with under 25 beds, each on fiscal year 2025.
| Hospital | Beds | Net patient revenue | Operating expenses | Margin |
|---|---|---|---|---|
| Tops Surgical Specialty Hospital | 15 | $82,614,300 | $57,881,808 | 29.9% |
| Baylor Scott & White Medical Center � Buda, Buda | 15 | $29,422,220 | $32,229,000 | −9.5% |
| Glen Rose Medical Center, Glen Rose | 16 | $16,632,407 | $26,122,272 | −57.1% |
| The Hospitals of Providence Horizon City Campus, Horizon City | 16 | $58,773,493 | $44,416,089 | 24.4% |
| The Physicians Centre Hospital, Bryan | 16 | $44,988,033 | $42,166,786 | 6.3% |
| Memorial Hermann Houston Physicians' Hospital, Webster | 15 | $115,126,660 | $101,167,042 | 12.1% |
Patients and payers
- Discharges
- 443S-3 line 14, col 15
- Inpatient days
- 1,073S-3 line 14, col 8
- Beds in use, on an average day
- 2.9days ÷ days in year
- Occupancy
- 19.6%days ÷ bed days
- Medicare share of days
- 14.2%S-3 cols 6 ÷ 8
Who owns it
- MEMORAIL HERMANN USP SURGERY CENTERS II LP38%
- HCN SURGERY CENTER HOLDINGS INC16%
- UNITED SURGICAL PARTNERS INTERNATIONAL INC16%
- USP DOMESTIC HOLDINGS INC16%
- USP HOUSTON INC16%
- USPI GROUP HOLDINGS INC16%
- USPI HOLDING COMPANY INC16%
- USPI HOLDINGS INC16%
- TENET HEALTHCARE CORPORATION8%
Related organizations on its own cost report: PHYSICIAN OWNERSHIP, individual physicians; MEMORIAL HERMANN USP JV, healthcare org; USP HOUSTON, healthcare org.
Other hospitals with the same owner: Arizona Spine and Joint Hospital (AZ), Arizona Specialty Hospital (AZ), Fresno Surgical Hospital (CA), Northwest Surgical Hospital (OK), Community Hospital (OK), Ocom (OK), Reading Surgery Center of the Surgical Institute of Reading (PA), Dunes Surgical Hospital (SD), Saint Thomas Hospital for Specialty Surgery (TN), Baylor Scott & White Medical Center - Uptown (TX), Baylor Scott & White Medical Center - Frisco (TX), Memorial Hermann Surgical Hospital First Colony (TX).
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 450774. 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 June 26, 2026.