The employer identification numbers (EINs) health plans and networks list for Good Shepherd Specialty Hospital in the in-network rate files they publish, with the organization NPIs billed under each.
Tax ID (EIN)
Plans and networks listing it
Organization NPIs
23-3009874Allentown Specialty Hospital
40Aetna, Cigna, United Healthcare (incl Optum, Rocky Mountain, Health Plan of Nevada, Sierra Health), Allied Benefit Systems, Ambetter and 35 more
1952349870 Allentown Specialty Hospital
Source: PayerPrice analysis of insurers' Transparency in Coverage in-network files. An EIN can cover several hospitals and clinics in a health system, and insurers sometimes list other organizations' NPIs under it.
What Good Shepherd Specialty Hospital reported to Medicare in its latest cost report, covering Jul 1, 2024 to Jun 30, 2025.
177
Inpatient discharges
Medicare 47%, Medicaid 10%
4,990
Inpatient days
76% of available bed days used
55
Employees (full-time equivalent)
Source: CMS cost report (HCRIS) (report 824364). Figures cover the reporting period, which is not always 12 months, and are self-reported.
Utilization by payer and unit
Inpatient days and discharges Good Shepherd Specialty Hospital reported by payer. Medicare and Medicaid include their managed care plans, shown separately below.
Medicare
Medicaid
Other
Total
Inpatient days
1,944
487
2,559
4,990
Discharges
83
17
77
177
Average length of stay
23.4 days
28.6 days
33.2 days
28.2 days
Average daily census
5.3
1.3
7.0
13.7
861
Medicare Advantage days
23 discharges
Beds and days by unit
Unit
Beds
Inpatient days
Medicare days
Occupancy
Adults & pediatrics
18
4,990
1,944
76%
Source: CMS cost report (HCRIS, Form 2552-10), report 824364, as submitted. Hospitals report these figures themselves; they are not audited financial statements. Worksheet S-3 Part I.
Staff and facilities
Staff by profession and the rooms and units Good Shepherd Specialty Hospital reported at its latest Medicare certification survey (2026). Counts are people, not full-time equivalents.
7 clinicians who bill Medicare list Good Shepherd Specialty Hospital as a hospital affiliation. Book a demo to see the commercial rates insurers publish for them, or start a free trial.
Source: CMS Doctors and Clinicians facility affiliations, released 2026-10-15, with names and specialties from NPPES. Affiliation means the clinician bills Medicare for care at this hospital; it is not employment.
Income statement
Revenue, expenses and income Good Shepherd Specialty Hospital reported to Medicare for Jul 1, 2024 to Jun 30, 2025. Percentages are of net patient revenue.
Line
Amount
Share
Gross patient revenue (charges)
$35.6M
329.0%
Inpatient
$35.6M
329.0%
Contractual allowances and discounts
-$24.7M
-229.0%
Net patient revenue
$10.8M
100.0%
Operating expenses
-$13.5M
-125.4%
Operating income from patient care
-$2.7M
-25.4%
Other income
$9,814
0.1%
Investment income
$9,814
0.1%
Other
$0
0.0%
Net income
-$2.7M
-25.3%
Gross revenue by payer
Line
Amount
Share
Traditional Medicare
$7.1M
19.8%
Other payers and self-pay
$28.5M
80.2%
Total charges
$35.6M
100.0%
Source: CMS cost report (HCRIS, Form 2552-10), report 824364, as submitted. Hospitals report these figures themselves; they are not audited financial statements. Traditional Medicare is the program charges on Worksheets D-3 and D Part V; Medicaid is from Worksheet S-10.
Financial ratios
Computed from Good Shepherd Specialty Hospital's latest cost report.
-25.4%
Operating margin
Operating income from patient care / net patient revenue
-25.3%
Total margin
Net income / net patient revenue plus other income
-16.1%
EBITDAR margin
Net income before interest, depreciation and leases (Worksheet A-7), / total revenue
Net patient receivables / daily net patient revenue
29 days
Average payment period
Current liabilities / daily operating expenses excluding depreciation
5.70
Asset turnover
Total revenue for a year / total assets
9.2 years
Average age of plant
Accumulated depreciation / depreciation for a year
Source: CMS cost report (HCRIS, Form 2552-10), report 824364, as submitted. Hospitals report these figures themselves; they are not audited financial statements.
Balance sheet
What Good Shepherd Specialty Hospital owned and owed at the end of its reporting period (Jun 2025), across all fund types: $1.9M in total assets and a $767,162 fund balance.
Show the balance sheetHide the balance sheet
Line
Amount
Of total assets
Patient receivables, net
$4.7M
246.7%
Total current assets
$467,457
24.6%
Property and equipment, net of depreciation
$698,734
36.8%
Investments and other assets
$732,837
38.6%
Total assets
$1.9M
100.0%
Current liabilities
$1M
54.0%
Long-term debt
$107,221
5.6%
Total liabilities
$1.1M
59.6%
Fund balance (net assets)
$767,162
40.4%
Source: CMS cost report (HCRIS, Form 2552-10), report 824364, as submitted. Hospitals report these figures themselves; they are not audited financial statements.
Financial trend
Good Shepherd Specialty Hospital's full-year cost reports, by fiscal year end. Reports shorter than ten months are left out.
Show 6 yearsHide 6 years
Fiscal year ending
Jun 2020
Jun 2021
Jun 2022
Jun 2023
Jun 2024
Jun 2025
Net patient revenue
$18.2M
$17.4M
$15.2M
$11M
$10.3M
$10.8M
Operating expenses
$19.4M
$19.4M
$18.6M
$17.7M
$14.1M
$13.5M
Operating margin
-6.7%
-11.6%
-22.8%
-61.1%
-37.8%
-25.4%
Net income
-$628,014
-$2M
-$3.3M
-$6.7M
-$3.9M
-$2.7M
Total assets
$20.3M
$18.6M
$12.8M
$5.7M
$1.8M
$1.9M
Discharges
354
316
273
201
173
177
Inpatient days
9,694
9,209
8,152
5,617
5,163
4,990
Medicare Advantage days
1,461
1,638
1,238
696
1,061
861
Beds
32
32
32
32
18
18
Employees (FTE)
87
84
71
58
54
55
Source: CMS cost report (HCRIS, Form 2552-10), report 824364, as submitted. Hospitals report these figures themselves; they are not audited financial statements.
Departments
Each cost center Good Shepherd Specialty Hospital reports, largest first. Total cost includes its share of overhead; the cost-to-charge ratio is total cost / charges.
Show all 29 departmentsHide all 29 departments
Ancillary and outpatient departments
Department
Salaries
Total cost
Charges
Cost-to-charge
Square feet
Respiratory therapy
$848,328
$1.5M
$7.4M
0.21
Physical therapy
$206,231
$372,772
$1M
0.36
287
Occupational therapy
$199,170
$366,432
$762,607
0.48
317
Renal dialysis
$357,014
$342,735
1.04
Medical supplies charged to patient
$356,824
$638,896
0.56
37
Drugs charged to patients
$328,458
$4.4M
0.07
712
Speech pathology
$122,059
$224,399
$375,758
0.60
199
Laboratory
$208,785
$2.1M
0.10
Operating room
$14,572
$19,495
0.75
Ct scan
$3,070
$927,555
0.00
Radiology-diagnostic
$1,889
$697,925
0.00
Electrocardiology
$386
$115,095
0.00
Mri
$127
$34,275
0.00
Electroencephalography
$101
$16,025
0.01
Recovery room
$10
$2,015
0.00
Radioisotope
$8
Inpatient units
Department
Salaries
Total cost
Charges
Cost-to-charge
Square feet
Adults & pediatrics
$2.7M
$8.1M
$16.7M
0.48
7,090
Overhead (general service) departments
Department
Salaries
Direct cost
Paid hours
Average hourly wage
Square feet
Administrative & general
$625,650
$2.5M
3,149
Employee benefits department
$781,345
Cap rel costs-bldg & fixt
$628,939
12,900
Cap rel costs-mvble equip
$357,537
Housekeeping
$158,491
Central services & supply
$138,110
Dietary
$116,582
Nursing administration
$95,344
$102,466
210
Operation of plant
$75,178
Medical records & library
$61,797
321
Laundry & linen service
$48,818
206
Social service
$23,406
315
Source: CMS cost report (HCRIS, Form 2552-10), report 824364, as submitted. Hospitals report these figures themselves; they are not audited financial statements. Worksheets A, B-1, C Part I and S-3 Part II.
Leadership
The officers and board members on Good Shepherd Specialty Hospital's Medicare enrollment and on the IRS Form 990 filed under its tax ID.
Officers and directors on the Medicare enrollment
Michael Spigel Officer, President/ceo, since 2020
Patrick Sebastian Officer, Secretary & Treasurer, since 2025
James J Daley Director, Board Member, since 2011
Robin Fritsch Director, Board Member, since 2025
Tribhuvan K Pendurthi Director, Board Member, since 2025
Sheri Luther Director, Board Member, since 2026
Source: CMS Hospital All Owners (PECOS), the people the hospital lists on its Medicare enrollment; the first 6 of 9 are shown.
Officers and key employees of The Allentown Specialty Hospital Inc (IRS Form 990, tax year 2022)
The Allentown Specialty Hospital Inc files the Form 990 for the tax ID insurers list for Good Shepherd Specialty Hospital, so these people may lead the wider organization rather than Good Shepherd Specialty Hospital alone.
Name
Title
Michael R Spigel
President & CEO
Sandeep Singh
CMO & SVP
Dan Janicak
Interim CFO
Astrid Gonzalez-Parilla
Secretary/treasurer
Terence P O'Neil
Chief Information Officer
Cheryl A Fisher
Chief Hr Officer
Jeanne Dzurenko
CNO & SVP
Board members: James Daley, James Waddell, Peter Ender, Mahesh Krishnamurthy.
Source: IRS Form 990 Part VII filed by The Allentown Specialty Hospital Inc (EIN 23-3009874), via the IRS e-file data. A health system's return can cover several hospitals.
About Good Shepherd Specialty Hospital's rates and hospital price transparency.
How many patients does Good Shepherd Specialty Hospital admit?
Good Shepherd Specialty Hospital reported 177 inpatient discharges and 4,990 inpatient days from Jul 1, 2024 to Jun 30, 2025.
How many employees does Good Shepherd Specialty Hospital have?
Good Shepherd Specialty Hospital reported 55 full-time-equivalent employees on payroll from Jul 1, 2024 to Jun 30, 2025.
How much revenue does Good Shepherd Specialty Hospital make?
Good Shepherd Specialty Hospital reported $10.8M in net patient revenue on $35.6M of gross charges for Jul 1, 2024 to Jun 30, 2025, an operating margin of -25.4%, and net income of -$2.7M.
Who is the CEO of Good Shepherd Specialty Hospital?
Good Shepherd Specialty Hospital's Medicare enrollment lists Michael Spigel as President/ceo since 2020.
What is Good Shepherd Specialty Hospital's tax ID (EIN)?
Insurers' price transparency files list Good Shepherd Specialty Hospital under employer identification number 23-3009874 (Allentown Specialty Hospital). 40 health plans and networks list 23-3009874 for it.
How many doctors are affiliated with Good Shepherd Specialty Hospital?
7 clinicians who bill Medicare list Good Shepherd Specialty Hospital as a hospital affiliation in CMS's Doctors and Clinicians data. The largest groups are internal medicine physician (3), family nurse practitioner (1), foot & ankle surgery podiatrist (1).
Is Good Shepherd Specialty Hospital accredited?
CMS's Provider of Services file lists no accrediting organization for Good Shepherd Specialty Hospital; it is certified for Medicare through state survey.
What services does Good Shepherd Specialty Hospital offer?
CMS lists 15 services at Good Shepherd Specialty Hospital, including Acute Renal Dialysis, Anesthesia, CARF Inpatient Rehabilitation (Commission On Accreditation Of Rehabilitation Facilities Inpatient Rehabilitation), Clinical Laboratory, CT Scan, Dental Care.
How many beds does Good Shepherd Specialty Hospital have?
Good Shepherd Specialty Hospital has 18 beds, including its psychiatric, rehabilitation and other subprovider units, in its latest Medicare cost report. Facility type: Long-Term Care Hospital.
Where is Good Shepherd Specialty Hospital and what is its phone number?
Good Shepherd Specialty Hospital is located at 2545 Schoenersville Road, Bethlehem, PA 18017. Its main phone number is 4848845051.
What is Good Shepherd Specialty Hospital's CCN (Medicare provider number)?
Good Shepherd Specialty Hospital's CMS Certification Number (CCN), also called its Medicare provider number, is 392033.
What is Good Shepherd Specialty Hospital's NPI number?
The National Provider Identifier (NPI) on file for Good Shepherd Specialty Hospital is 1952349870.
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