Historical record. CMS lists this CCN as terminated (voluntary - merger/closure). No successor CCN is recorded. The financials below are the historical results reported under this number and are excluded from current peer comparisons and state counts.
Cost-report basis
HCRIS · as filed
Not audited by Astrelis
Operating margin: +0.8% in FY2024, the 45th percentile of 2,517 urban pps hospitals in the FY2024 pool. Days cash on hand: 116 days in FY2024, the 76th percentile of 2,445 urban pps hospitals in the FY2024 pool. Total operating revenue: $98.2M in FY2024, the 21st percentile of 2,558 urban pps hospitals in the FY2024 pool. Total margin (including nonoperating): +3.7% in FY2024, the 42nd percentile of 2,517 urban pps hospitals in the FY2024 pool. Figures as filed; not audited by Astrelis.
Financial anchor year: FY24. Margin and revenue are as filed for FY24. Balance-sheet measures (current ratio, equity financing, days in A/R) use FY25, the latest filing whose balance sheet reconciled as filed. Every tile below states its own fiscal year; nothing is carried forward or estimated.
The read
A hospital in Birmingham, AL. It ran an operating surplus of 0.8% in FY24 on $98.2M of operating revenue. It held 116 days of cash on hand (76th percentile of 2,445 Urban PPS hospitals on liquidity, FY24 pool). Operating margin declined from -2.0% in FY20 to -3.4% in FY25.
Operating margin · FY24
+0.8%
Astrelis calculation · as-filed inputs
▲ 0.6 pts vs FY23
vs Urban PPS hospitals45th pctl of 2,517 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Days cash on hand · FY24
116d
all sources
Astrelis calculation · as-filed inputs
▲ 15 days vs FY23
vs Urban PPS hospitals76th pctl of 2,445 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Total operating revenue · FY24
$98.2M
Astrelis calculation · as-filed inputs
▲ $1.0M vs FY23
vs Urban PPS hospitals21st pctl of 2,558 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Total margin · incl. nonoperating · FY24
+3.7%
Astrelis calculation · as-filed inputs
▲ 0.4 pts vs FY23
vs Urban PPS hospitals42nd pctl of 2,517 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
One point of operating margin at CALLAHAN EYE HOSPITAL is about $982K per year (1% of FY24 total operating revenue).
Where CALLAHAN EYE HOSPITAL sits among Urban PPS hospitals
Operating margin · FY24 pool · n = 2,517 of 2,652 filed
Each point is one Urban PPS hospital in the national FY24 distribution for Urban PPS hospitals, this hospital's comparison cohort, placed by operating margin. Facilities are not matched on size, case mix, or market; that is the matched-peer comparison in the paid benchmark. The Urban PPS hospital FY24 median is +2.1%. Descriptive context only, not a ranking.
One urban pps hospitalCALLAHAN EYEUrban PPS hospital median
The money
$ thousands · HCRIS cost-report basis · as filed, QA-gated
Ratios tell you how this hospital is doing. Statements tell you what kind of organization it is, and where the money comes from. Every figure below traces to a public cost-report filing, shown as filed. A ratio computes only when every input is reported in the filing (otherwise its cell states which input is Not reported in source); a year whose balance sheet does not reconcile is labeled, and its derived ratios read Astrelis calculation unavailable. Not audited by Astrelis.
Net patient receivables × days in the report's own period ÷ net patient revenue, same fiscal year
Astrelis calculation · HCRIS WS G / G-3
$ in thousands
Line item
FY23
FY24
FY25 · 304 days
Patient revenue
97,198
96,690
71,258
Other operating revenue
0
1,518
—
Total operating revenue
97,198
98,208
71,258
Total operating expenses
97,023
97,464
73,687
Operating income
175
745
(2,428)
Operating margin %
+0.2%
+0.8%
-3.4%
Grants & contributions
74
160
147
Investment income
232
851
1,483
Other non-operating, net
2,815
1,971
1,327
Net income
3,297
3,728
528
Net income %
+3.3%
+3.7%
+0.7%
— = Not reported in source for that year.
HCRIS Worksheet G-3 / S-3 · $ thousands · FY20–FY25 · where other operating income is not reported, total operating revenue reflects net patient revenue alone · FY20–21 may include COVID-era relief funding in nonoperating income
How it operates
quality & operational context · CMS public reporting
The metrics this hospital type is judged on: care quality, patient experience, and scale. Each is labeled by provenance class and public source; descriptive context only, never a ranking or adequacy claim. Provenance labels: Reported value is copied from the named public source; Astrelis calculation is a formula applied to unchanged reported inputs, with the formula shown; Illustrative estimate is a benchmark gap, multiplier, or scenario — never a measurement.
Scale and flow
Occupancy
21.1%
Reported value2025
HCRIS WS S-3
Average daily census
1.26
Reported value2025
HCRIS WS S-3
Staffed beds (acute)
6
Reported value2025
HCRIS WS S-3
Annual discharges
208
Reported value2025
HCRIS WS S-3
Average length of stay
2 days
Reported value2025
HCRIS WS S-3
Cost per patient day
$191,893
Astrelis calculation2025
Astrelis calculation — total operating expense ÷ total patient days (HCRIS WS G-3 / S-3)
Cost per discharge (unadjusted)
$354,264
Astrelis calculation2025
Astrelis calculation — total operating expense ÷ discharges, NOT case-mix adjusted (adjusted discharges are not on the public filing set)
Total FTEs
297.40
Reported value2025
HCRIS WS S-3 Pt II
Contract labor share of labor cost
18.0%
Reported value2025
HCRIS WS S-3 Pt V
Who it serves
Total unreimbursed & uncompensated care
$1.8M
Reported value2023
HCRIS WS S-10 line 31
How the care measures up
C. difficile infection (SIR)
Not reported in source (note 1)
CMS-reported measure07/01/2024 to 06/30/2025
CMS Care Compare
Hospital-wide unplanned readmission
Not reported in source (note 2)
CMS-reported measure07/01/2023 to 06/30/2024
CMS Care Compare
Medicare spending per beneficiary
Not reported in source (note 2)
CMS-reported measure01/01/2024 to 12/31/2024
CMS Care Compare
Patient-safety composite (PSI-90)
0.989206
CMS-reported measure07/01/2022 to 06/30/2024
CMS Care Compare
Note 1: Results cannot be calculated for this reporting period.Note 2: The number of cases/patients is too few to report.
Trajectory
Cost-report basis · 6 reporting years
Operating margin
Days cash on hand
The county this hospital serves
JEFFERSON County, AL · metro, 1M+ population
Median household income
$64.6K
vs $82.1K US · $59.7K rural median
Poverty rate
16.3%
vs 12.5% US · 14.3% rural median
Uninsured
9.2%
vs 8.6% US · 8.4% rural median
Age 65+
16.5%
vs 16.8% US · 20.6% rural median
Fair or poor health
20.9%
self-reported, adults · CDC PLACES
Primary-care shortage
Designated
HRSA HPSA
Economic context: 7.2% of county personal income is Medicare/Medicaid medical benefits; 18.1% arrives as government transfers (BEA, 2022).
Illustrative advocacy scenario: what this hospital means to Jefferson County
Illustrative estimate · FY24 cost report
Direct annual spending
$97.5M
total operating expense · Reported value, not a local-capture estimate
Labor income
$31.7M
$26.7M direct compensation × 1.19 · NCRHW 2016 CAH study · Illustrative estimate
Economic activity
$224.2M
direct spending × 2.30 · AHA national hospital economic activity report — a national hospital ratio, not a CAH or county figure · Illustrative estimate
Share of county employment
0.1%
of all county jobs · Reported value
Employment and labor income multipliers are from the National Center for Rural Health Works 2016 study of Critical Access Hospital economic impact (IMPLAN Type II, U.S. rural county populations); the economic-activity ratio is from the AHA national hospital economic activity report and describes U.S. hospitals as a whole; it is not a CAH-specific or county-specific figure. Applying any of these to an individual facility is an illustrative advocacy scenario, not a measurement: local capture depends on payroll residency, purchasing patterns, and county economic structure the sources do not observe. This facility is not a critical access hospital, so the NCRHW-derived lines borrow from a different hospital type; the label says so here rather than in the number. Direct figures are reported values from the facility's HCRIS cost report. Want a defensible facility-specific figure? Request a Facility Economic Impact Study →
Operating margin vs its peer poolFY24Astrelis calculation
Operating margin vs its peer pool: FY24 pool · n = 2,517.
Report coverage: Historical Facility Benchmark. 14 of 17 facility measures available from public sources. This CCN is terminated. The report benchmarks the record's final filed years against their own contemporaneous peer pools and says so on every exhibit; no current-year comparison is implied. The refund guarantee stands: if we cannot deliver the published scope, you pay nothing.
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The record's final filed years, benchmarked against the peer pools of their own era and labeled so on every exhibit.
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Cite this page
release 2321a4fc37a7 · 2026-10-22
Astrelis Atlas, "Callahan Eye Hospital", https://astrelis.co/hospitals/010018, release 2321a4fc37a7 (2026-10-22). Figures as filed in the named public sources; not audited by Astrelis.
Machine-readable twin of this page: astrelis.co/hospitals/010018.md (Markdown, the same figures with their fiscal years, pools and definitions). Last modified: release 2321a4fc37a7, 2026-10-22. Figures are as filed in the named public sources. Astrelis is not a CPA firm and performs no audit, review or attestation of any facility.
