Astrelis
Critical Access Hospital · Breckenridge, TX

STEPHENS MEMORIAL HOSPITAL

CCN 671302Stephens CountyGovernment - Hospital District or Authority20 bedsLatest FY 2025
Cost-report basis
HCRIS · as filed
Not audited by Astrelis
The read

A hospital in Breckenridge, TX. It reported $2.7M of operating revenue. It held 86 days of cash on hand (46th percentile among Critical Access Hospitals on liquidity). Only a single comparable reporting year is available, so trend context is limited.

Operating margin
Not available
vs Critical Access Hospitals
Days cash on hand · FY25
86d
all sources
vs Critical Access Hospitals46th pctl of 827 (FY25)
Total operating revenue · FY25
$2.7M
vs Critical Access Hospitals0th pctl of 833 (FY25)
Total margin · incl. nonoperating
Not available
vs Critical Access Hospitals
One point of operating margin at STEPHENS MEMORIAL HOSPITAL is about $27K per year (1% of FY25 total operating revenue).

Where STEPHENS MEMORIAL HOSPITAL 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%-20%0%+20%Critical Access Hospital median -0.24974129749702573%
One critical access hospitalSTEPHENS MEMORIALCritical 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
Not reported in this filing
Operating income ÷ total operating revenue
HCRIS WS G-3
Total margin
Not reported in this filing
Net income ÷ total revenue incl. nonoperating
HCRIS WS G-3
Days cash on hand
86d (FY25)
Cash, investments & board-designated reserves ÷ daily operating expense (excl. depreciation)
HCRIS WS G / G-3
Current ratio
1.12× (FY25)
Total current assets ÷ current liabilities
HCRIS WS G
Equity financing ratio
28% (FY25)
Total net assets ÷ total assets
HCRIS WS G
Days in net patient A/R
Not shown, outside plausibility bounds
Net patient receivables ÷ (net patient revenue ÷ 365), same fiscal year
HCRIS WS G / G-3
Medicare inpatient contribution margin
-119.9% (FY25)
Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
Medicare outpatient contribution margin
-57.5% (FY25)
Full comparison in the CAH Performance Benchmark.
HCRIS cost report · CAH economics engine
$ in thousands
Line itemFY25
Patient revenue2,700
Other operating revenue7
Total operating revenue2,707
Total operating expenses9,081
Operating income(6,373)
Operating margin %-235.4%
Investment income27
Other non-operating, net4,627
Net income(1,719)
Net income %-23.4%
1 of 3 years available for this statement.
HCRIS Worksheet G-3 / S-3 · $ thousands · FY25–FY25
FY25 operating and total margins are not shown: they compute from near-zero net patient revenue, so the ratio is not meaningful (display gate; statement values unchanged).

How it operates

quality & operational context · CMS public reporting

A 20-bed hospital at 4% occupancy where swing beds are 75% of the inpatient business and 96% 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
3.7%
Verified fact2025
HCRIS WS S-3
Average daily census
0.74
Verified fact2025
HCRIS WS S-3
Staffed beds (acute)
20
Verified fact2025
HCRIS WS S-3
Annual discharges
37
Verified fact2025
HCRIS WS S-3
Average length of stay
3.5d
Verified fact2025
HCRIS WS S-3
Swing-bed average daily census
2.27
Verified fact2025
HCRIS WS S-3 L5–6
Swing-bed share of inpatient days
75.5%
Verified fact2025
HCRIS WS S-3 (acute + swing days)
Outpatient share of patient revenue
95.8%
Verified fact2025
HCRIS WS G-2 L28
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
Results are not available for this reporting period.
CMS-reported measure07/01/2023 to 06/30/2024
CMS Care Compare

Trajectory

Cost-report basis · single reporting year
Operating margin
Not available
Days cash on hand
86 daysFY25

The county this hospital serves

Stephens County, TX
Median household income
$54.7K
vs $82.1K US · $59.7K rural median
Poverty rate
13.5%
vs 12.5% US · 14.3% rural median
Uninsured
14.4%
vs 8.6% US · 8.4% rural median
Age 65+
19.7%
vs 16.8% US · 20.6% rural median
Fair or poor health
24.2%
self-reported, adults · CDC PLACES
Primary-care shortage
Designated
HRSA HPSA
Economic context: 16.6% of county personal income is Medicare/Medicaid medical benefits; 31.7% arrives as government transfers (BEA, 2022).

What this hospital means to Stephens County

economic contribution · FY25 cost report
Direct annual spending
$9.1M
total operating expense · reported
Total economic output
$20.9M
× 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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