Astrelis
Critical Access Hospital · Hugo, CO

LINCOLN HEALTH HOSPITAL

CCN 061306LINCOLN CountyVoluntary non-profit - OtherRural (USDA RUCC)15 bedsLatest FY 2024
Cost-report basis
HCRIS · as filed
Not audited by Astrelis
The read

A hospital in Hugo, CO. It ran an operating surplus of 2.5% in FY24 on $32.7M of operating revenue. It held 57 days of cash on hand (39th percentile among Critical Access Hospitals on liquidity). Only a single comparable reporting year is available, so trend context is limited.

Operating margin · FY24
+2.5%
21.5 pts vs FY23
vs Critical Access Hospitals64th pctl of 1,340 (FY24)
Days cash on hand · FY24
57d
all sources
9.0 days vs FY23
vs Critical Access Hospitals39th pctl of 1,325 (FY24)
Total operating revenue · FY24
$32.7M
6.9 $M vs FY23
vs Critical Access Hospitals55th pctl of 1,356 (FY24)
Total margin · incl. nonoperating · FY24
+7.2%
9.0 pts vs FY23
vs Critical Access Hospitals59th pctl of 1,340 (FY24)
Benchmarked within its own FY24 pool (n=1,340); the Critical Access Hospital cohort's current year is FY25.
One point of operating margin at LINCOLN HEALTH HOSPITAL is about $327K per year (1% of FY24 total operating revenue).

Where LINCOLN HEALTH HOSPITAL sits among Critical Access Hospitals

Operating margin · FY24 pool · n = 1,340 of 1,404 filed

Each point is one Critical Access Hospital in the national distribution for this provider type, 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 Critical Access Hospital median is -1.8%. Descriptive context only, not a ranking.

Benchmarked within its own FY24 pool (n=1,340); the Critical Access Hospital cohort's current year is FY25.
-20%-10%0%+10%+20%Critical Access Hospital median -1.8424776517003405%LINCOLN HEALTH +2.5332504432882024%-20%0%+20%Critical Access Hospital median -1.8424776517003405%LINCOLN HEALTH +2.5332504432882024%
One critical access hospitalLINCOLN HEALTHCritical Access 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 renders only when every input is reported in the filing; a year missing its core lines is not shown; a year whose balance sheet does not reconcile is labeled. Not audited by Astrelis.

Operating margin
+2.5% (FY24)
Operating income ÷ total operating revenue
HCRIS WS G-3
Total margin
+7.2% (FY24)
Net income ÷ total revenue incl. nonoperating
HCRIS WS G-3
Days cash on hand
57d (FY24)
Cash, investments & board-designated reserves ÷ daily operating expense (excl. depreciation)
HCRIS WS G / G-3
Current ratio
1.27× (FY24)
Total current assets ÷ current liabilities
HCRIS WS G
Equity financing ratio
37% (FY24)
Total net assets ÷ total assets
HCRIS WS G
Days in net patient A/R
36d (FY24)
Net patient receivables ÷ (net patient revenue ÷ 365), same fiscal year
HCRIS WS G / G-3
Medicare inpatient contribution margin
+42.2% (FY24)
76th percentile of 476 CAHs. Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
Medicare outpatient contribution margin
+56.6% (FY24)
53rd percentile of 476 CAHs. Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
$ in thousands
Line itemFY22FY23FY24
Patient revenue22,40123,46327,846
Other operating revenue2,1512,2654,808
Total operating revenue24,55325,72832,654
Total operating expenses25,92730,61731,827
Operating income(1,374)(4,889)827
Operating margin %-5.6%-19.0%+2.5%
Grants & contributions1,4183,506862
Investment income250112
Other non-operating, net0596668
Net income44(537)2,469
Net income %+0.2%-1.8%+7.2%
HCRIS Worksheet G-3 / S-3 · $ thousands · FY20–FY24 · FY20–21 may include COVID-era relief funding in nonoperating income

How it operates

quality & operational context · CMS public reporting

A 15-bed hospital at 12% occupancy where swing beds are 44% of the inpatient business and 85% of patient revenue is outpatient.

The metrics this hospital type is judged on: care quality, patient experience, and scale. Each is labeled by evidence class and public source; descriptive context only, never a ranking or adequacy claim.

Scale and flow
Occupancy
11.8%
Verified fact2024
HCRIS WS S-3
Average daily census
1.78
Verified fact2024
HCRIS WS S-3
Staffed beds (acute)
15
Verified fact2024
HCRIS WS S-3
Annual discharges
207
Verified fact2024
HCRIS WS S-3
Average length of stay
3.1d
Verified fact2024
HCRIS WS S-3
Swing-bed average daily census
1.38
Verified fact2024
HCRIS WS S-3 L5–6
Swing-bed share of inpatient days
43.7%
Verified fact2024
HCRIS WS S-3 (acute + swing days)
Outpatient share of patient revenue
84.8%
Verified fact2024
HCRIS WS G-2 L28
Who it serves
Total unreimbursed & uncompensated care
$1.4M
Verified fact2023
HCRIS WS S-10 line 31
How the care measures up
C. difficile infection (SIR)
Results are not available for this reporting period.
CMS-reported measure07/01/2024 to 06/30/2025
CMS Care Compare
Hospital-wide unplanned readmission
14.7%
No Different Than the National Rate
CMS-reported measure07/01/2023 to 06/30/2024
CMS Care Compare

Trajectory

Cost-report basis · 5 reporting years
Operating margin
-21.7%-5.8%-5.6%-19.0%+2.5%FY20FY21FY22FY23FY24
Days cash on hand
213 days166 days57 days48 days57 daysFY20FY21FY22FY23FY24

The county this hospital serves

LINCOLN County, CO · nonmetro, rural, metro-adjacent
Median household income
$54.3K
vs $82.1K US · $59.7K rural median
Poverty rate
10.3%
vs 12.5% US · 14.3% rural median
Uninsured
7.9%
vs 8.6% US · 8.4% rural median
Age 65+
17.8%
vs 16.8% US · 20.6% rural median
Fair or poor health
19.7%
self-reported, adults · CDC PLACES
Primary-care shortage
Designated
HRSA HPSA
Economic context: 13.6% of county personal income is Medicare/Medicaid medical benefits; 28.1% arrives as government transfers (BEA, 2022).

What this hospital means to Lincoln County

economic contribution · FY24 cost report
Direct annual spending
$31.8M
total operating expense · reported
Total economic output
$73.2M
× 2.30 output multiplier · estimate, upper bound for rural
Method: NCRHW 2016 study of critical access hospitals (IMPLAN Type II), employment × 1.34, earnings × 1.19; output × 2.30 (AHA national, upper bound for rural). Direct figures are reported values from the facility's HCRIS cost report; multiplied figures are estimates.

CAH Performance Benchmark$2,500Founding Edition

Where this facility is underperforming its matched peer cohort and what that gap is worth, measure by measure. Founding Edition: delivered within 30 days of eligibility confirmation, full refund if the published scope cannot be delivered.

Commercial Pricing Study$10,000CAH only, subject to data validation

Your negotiated commercial rates against Medicare and against peers, from hospitals' own published price files. We validate your hospital's rate file before taking payment.

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