Financial anchor year: FY25. Margin and revenue are as filed for FY25. Balance-sheet measures (current ratio, equity financing, days in A/R) use FY23, 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 Lincoln, IL. It ran an operating surplus of 23.7% in FY25 on $74.6M of operating revenue. It held 836 days of cash on hand (97th percentile of 822 Critical Access Hospitals on liquidity, FY25 pool). Operating margin improved from 19.6% in FY20 to 23.7% in FY25, though it fell 0.9 points in the most recent year.
Operating margin · FY25
+23.7%
Astrelis calculation · as-filed inputs
▼ 0.9 pts vs FY24
vs Critical Access Hospitals96th pctl of 824 (FY25 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Days cash on hand · FY25
836d
all sources
Astrelis calculation · as-filed inputs
▼ 182 days vs FY24
vs Critical Access Hospitals97th pctl of 822 (FY25 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Total operating revenue · FY25
$74.6M
Astrelis calculation · as-filed inputs
▲ $7.5M vs FY24
vs Critical Access Hospitals84th pctl of 833 (FY25 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Total margin · incl. nonoperating · FY25
+28.8%
Astrelis calculation · as-filed inputs
▼ 14.6 pts vs FY24
vs Critical Access Hospitals96th pctl of 824 (FY25 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
One point of operating margin at ABRAHAM LINCOLN MEMORIAL HOSPITAL is about $746K per year (1% of FY25 total operating revenue).
Where ABRAHAM LINCOLN MEMORIAL sits among Critical Access Hospitals
Operating margin · FY25 pool · n = 824 of 1,399 filed
Each point is one Critical Access Hospital in the national FY25 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 FY25 median is -0.2%. Descriptive context only, not a ranking.
One critical access hospitalABRAHAM LINCOLNCritical 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 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 ÷ (net patient revenue ÷ 365), same fiscal year
Astrelis calculation · HCRIS WS G / G-3
Medicare inpatient contribution margin
+56.0% (FY25)
92nd percentile of 171 CAHs (FY25 pool). Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
Medicare outpatient contribution margin
+71.0% (FY25)
97th percentile of 171 CAHs (FY25 pool). Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
$ in thousands
Line item
FY23
FY24
FY25
Patient revenue
64,383
64,881
68,391
Other operating revenue
2
2,202
6,208
Total operating revenue
64,385
67,083
74,598
Total operating expenses
53,204
50,543
56,900
Operating income
11,181
16,540
17,698
Operating margin %
+17.4%
+24.7%
+23.7%
Grants & contributions
14
(37)
2,856
Investment income
3,107
3,546
11
Other non-operating, net
12,045
18,940
2,583
Net income
26,347
38,989
23,148
Net income %
+32.6%
+43.4%
+28.8%
— = Not reported in source for that year.
HCRIS Worksheet G-3 / S-3 · $ thousands · FY20–FY25 · FY20–21 may include COVID-era relief funding in nonoperating income
How it operates
quality & operational context · CMS public reporting
A 25-bed hospital running at 12% occupancy, where swing beds are 84% 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 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
12.0%
Reported value2025
HCRIS WS S-3
Average daily census
3.00
Reported value2025
HCRIS WS S-3
Staffed beds (acute)
25
Reported value2025
HCRIS WS S-3
Annual discharges
324
Reported value2025
HCRIS WS S-3
Average length of stay
3 days
Reported value2025
HCRIS WS S-3
Cost per patient day
$52,154
Astrelis calculation2025
Astrelis calculation — total operating expense ÷ total patient days (HCRIS WS G-3 / S-3)
Cost per discharge (unadjusted)
$175,617
Astrelis calculation2025
Astrelis calculation — total operating expense ÷ discharges, NOT case-mix adjusted (adjusted discharges are not on the public filing set)
Swing-bed average daily census
15.76
Reported value2025
HCRIS WS S-3 L5–6
Swing-bed share of inpatient days
84.0%
Reported value2025
HCRIS WS S-3 (acute + swing days)
Outpatient share of patient revenue
85.4%
Reported value2025
HCRIS WS G-2 L28
Who it serves
Total unreimbursed & uncompensated care
$0.9M
Reported value2023
HCRIS WS S-10 line 31
How the care measures up
C. difficile infection (SIR)
1.09
No Different than National Benchmark
CMS-reported measure07/01/2024 to 06/30/2025
CMS Care Compare
Hospital-wide unplanned readmission
14.6%
No Different Than the National Rate
CMS-reported measure07/01/2023 to 06/30/2024
CMS Care Compare
Trajectory
Cost-report basis · 6 reporting years
Operating margin
Days cash on hand
The county this hospital serves
LOGAN County, IL · nonmetro, urban 5–20K, metro-adjacent
Median household income
$64.2K
vs $82.1K US · $59.7K rural median
Poverty rate
13.7%
vs 12.5% US · 14.3% rural median
Uninsured
2.4%
vs 8.6% US · 8.4% rural median
Age 65+
19.1%
vs 16.8% US · 20.6% rural median
Fair or poor health
19.5%
self-reported, adults · CDC PLACES
Primary-care shortage
Designated
HRSA HPSA
Economic context: 10.5% of county personal income is Medicare/Medicaid medical benefits; 25.3% arrives as government transfers (BEA, 2022).
Illustrative advocacy scenario: what this hospital means to Logan County
Illustrative estimate · FY25 cost report
Direct annual spending
$56.9M
total operating expense · Reported value, not a local-capture estimate
Economic activity
$130.9M
direct spending × 2.30 · AHA national hospital economic activity report — a national hospital ratio, not a CAH or county figure · Illustrative estimate
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 a critical access hospital, the NCRHW study population. Direct figures are reported values from the facility's HCRIS cost report. Want a defensible facility-specific figure? Request a Facility Economic Impact Study →
Medicare inpatient contribution marginFY25Astrelis calculation from reported HCRIS inputs
+56.0% — 92th percentile of 171 matched CAH peers (FY25).
The Board Briefing
Operating margin declined 0.9 points vs FY24 — the briefing traces why, line by line.
CAH Performance Benchmark: FY25 peer pool · n = 824 · conservative low band; acuity limits stated in the report.
Report coverage: Limited Facility Benchmark. 15 of 17 facility measures available from public sources. The report covers the available measures against their peer benchmarks; measures the public record does not carry become findings. Coverage is disclosed here before you reserve, and thin data is never a decline reason. The refund guarantee stands: if we cannot deliver the published scope, you pay nothing.
The Board Briefing
Your facility and its world, board-ready. Measures the public record does not carry become findings, never a decline reason.
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