Astrelis
Critical Access Hospital · Memphis, MO

SCOTLAND COUNTY HOSPITAL

CCN 261310SCOTLAND CountyGovernment - Hospital District or Authority25 bedsLatest FY 2025
Cost-report basis
HCRIS · as filed
Not audited by Astrelis
The read

A hospital in Memphis, MO. It ran an operating loss of 17.8% in FY25 on $34.1M of operating revenue. It held 30 days of cash on hand (28th percentile among Critical Access Hospitals on liquidity). Only a single comparable reporting year is available, so trend context is limited.

Operating margin · FY25
-17.8%
vs Critical Access Hospitals14th pctl of 824 (FY25)
Days cash on hand · FY25
30d
all sources
vs Critical Access Hospitals28th pctl of 827 (FY25)
Total operating revenue · FY25
$34.1M
vs Critical Access Hospitals54th pctl of 833 (FY25)
Total margin · incl. nonoperating · FY25
-7.8%
vs Critical Access Hospitals6th pctl of 824 (FY25)
One point of operating margin at SCOTLAND COUNTY HOSPITAL is about $341K per year (1% of FY25 total operating revenue).

Where SCOTLAND COUNTY sits among Critical Access Hospitals

Operating margin · FY25 pool · n = 824 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 -0.2%. Descriptive context only, not a ranking.

-20%-10%0%+10%+20%Critical Access Hospital median -0.24974129749702573%SCOTLAND COUNTY -17.845061636192703%-20%0%+20%Critical Access Hospital median -0.24974129749702573%SCOTLAND COUNTY -17.845061636192703%
One critical access hospitalSCOTLAND COUNTYCritical 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
-17.8% (FY25)
Operating income ÷ total operating revenue
HCRIS WS G-3
Total margin
-7.8% (FY25)
Net income ÷ total revenue incl. nonoperating
HCRIS WS G-3
Days cash on hand
30d (FY25)
Cash, investments & board-designated reserves ÷ daily operating expense (excl. depreciation)
HCRIS WS G / G-3
Current ratio
1.41× (FY25)
Total current assets ÷ current liabilities
HCRIS WS G
Equity financing ratio
-7% (FY25)
Total net assets ÷ total assets
HCRIS WS G
Days in net patient A/R
40d (FY25)
Net patient receivables ÷ (net patient revenue ÷ 365), same fiscal year
HCRIS WS G / G-3
Medicare inpatient contribution margin
+34.9% (FY24)
Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
Medicare outpatient contribution margin
+43.9% (FY24)
Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
$ in thousands
Line itemFY23FY24FY25
Patient revenue18,49331,06034,134
Other operating revenue91010
Total operating revenue18,50231,06934,144
Total operating expenses28,51835,54440,237
Operating income(10,016)(4,475)(6,093)
Operating margin %-54.1%-14.4%-17.8%
Grants & contributions861231,003
Investment income124108114
Other non-operating, net3,8022,0082,056
Net income(6,004)(2,236)(2,920)
Net income %-26.7%-6.7%-7.8%
HCRIS Worksheet G-3 / S-3 · $ thousands · FY21–FY25 · FY20–21 may include COVID-era relief funding in nonoperating income
FY21, FY22, FY23, FY24, FY25 net patient A/R is not shown: gross A/R was not reported on the filing, making the derived net figure spurious (AR quality flag).

How it operates

quality & operational context · CMS public reporting

A 25-bed hospital at 15% occupancy where swing beds are 52% of the inpatient business and 81% 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
14.7%
Verified fact2025
HCRIS WS S-3
Average daily census
3.69
Verified fact2025
HCRIS WS S-3
Staffed beds (acute)
25
Verified fact2025
HCRIS WS S-3
Annual discharges
420
Verified fact2025
HCRIS WS S-3
Average length of stay
3.2d
Verified fact2025
HCRIS WS S-3
Swing-bed average daily census
3.99
Verified fact2025
HCRIS WS S-3 L5–6
Swing-bed share of inpatient days
52.0%
Verified fact2025
HCRIS WS S-3 (acute + swing days)
Outpatient share of patient revenue
80.7%
Verified fact2025
HCRIS WS G-2 L28
How the care measures up
C. difficile infection (SIR)
Results are based on a shorter time period than required.; Results cannot be calculated for this reporting period.
CMS-reported measure07/01/2024 to 06/30/2025
CMS Care Compare
Hospital-wide unplanned readmission
15.6%
No Different Than the National Rate
CMS-reported measure07/01/2023 to 06/30/2024
CMS Care Compare

Pricing

Pilot · FY25
Commercial rates vs Medicare
136%
Commercial negotiated rates as a percent of Medicare rates, outpatient basket.
Hospital price files + Medicare rates

Directional indicator from public price files. Facility-specific rate positioning is the Commercial Pricing Study →

Trajectory

Cost-report basis · 5 reporting years
Operating margin
-61.9%-41.7%-54.1%-14.4%-17.8%FY21FY22FY23FY24FY25
Days cash on hand
137 days57 days53 days28 days30 daysFY21FY22FY23FY24FY25

The county this hospital serves

SCOTLAND County, MO
Median household income
$67.6K
vs $82.1K US · $59.7K rural median
Poverty rate
7.1%
vs 12.5% US · 14.3% rural median
Uninsured
33.9%
vs 8.6% US · 8.4% rural median
Age 65+
19.0%
vs 16.8% US · 20.6% rural median
Fair or poor health
24.1%
self-reported, adults · CDC PLACES
Primary-care shortage
Designated
HRSA HPSA
Economic context: 10.4% of county personal income is Medicare/Medicaid medical benefits; 22.3% arrives as government transfers (BEA, 2022).

What this hospital means to Scotland County

economic contribution · FY25 cost report
Direct annual spending
$40.2M
total operating expense · reported
Total economic output
$92.5M
× 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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