As of the July, 2022, release via CMS
HILLS & DALES GENERAL HOSPITAL
- CMS id: 231316
- 4675 HILL STREET, CASS CITY MI 48726. County: TUSCOLA
- System: --
- CBSA: Rural Michigan
The 25-bed, CAH hospital had $-171,412 in net service to patients*, with a total profit margin of 16.67940% in fiscal year 2021, the latest year available.
It spent 1.04% of its operating expenses on uncompensated care and reported $1,601,412 in Medicaid shortfall.
* For more about Net Service to Patients and operating revenue, please the finance section below.
Note: Medians are from CAH hospitals with "complete" fiscal years. For more about how we calculated medians and cost reports in general, please click here.
Details
| 2017 | 2018 | 2019 | 2020 | 2021 | |
|---|---|---|---|---|---|
| # of days in fyear | 365 | 365 | 365 | 366 | 365 |
| Ownership |
nfp | nfp | nfp | nfp | nfp |
| Acute beds Median |
25 23 |
25 23 |
25 23 |
25 23 |
25 23 |
| Total beds Median |
25 25 |
25 25 |
25 25 |
25 25 |
25 25 |
| FTEs Median |
238.29 149.18 |
251.67 151.6 |
287.18 151.58 |
249.53 152.78 |
289.55 151.99 |
Finances As they appear in worksheet G3 of the cost reports.
Note: Net Patient Revenue is considered operating revenue, which means Net Service to Patients is considered operating profit. Click here for more about cost report financials
| 2017 | 2018 | 2019 | 2020 | 2021 | |
|---|---|---|---|---|---|
| Net patient revenue ? Median |
30,005,146 19,395,819 |
31,126,556 19,790,685 |
34,024,883 20,891,573 |
34,764,589 20,752,910 |
37,090,849 22,925,976 |
| Operating expenses Median |
32,060,886 21,082,256 |
33,410,449 21,740,728 |
36,721,585 22,449,917 |
36,076,851 23,028,561 |
37,262,261 24,906,213 |
| Net income from service 2 patients (NS2P) ? Median |
-2,055,740 -1,166,928 |
-2,283,893 -1,178,891 |
-2,696,702 -1,189,234 |
-1,312,262 -1,989,193 |
-171,412 -1,175,562 |
| NS2P margin ? Median |
-6.85% -6.37 |
-7.34% -6.47 |
-7.93% -6.58 |
-3.77% -10.52 |
-0.46% -5.81 |
Range* of Net Service to Patient (NS2P) margins
= NS2P margin for HILLS & DALES GENERAL HOSPITAL compared to all** CAH hospitals, from CMS cost reports.Note: NS2P is considered operating margin by MACPAC. The chart below is interactive: click or touch to see more.
* Data range does not show outliers, which fall beyond the minimum and maximum of the range.
** From cost reports with complete fiscal years. Number of CAH hospitals available to calculate medians:
| 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|
| 1,314 | 1,322 | 1,316 | 1,319 | 1,132 |
| 2017 | 2018 | 2019 | 2020 | 2021 | |
|---|---|---|---|---|---|
| Other income* Median Click here to show/hide details |
2,601,438 1,517,926 |
3,801,901 1,554,100 |
3,489,263 1,708,825 |
2,961,254 3,606,354 |
7,630,696 4,946,640 |
| Total income ? Median |
545,698 445,049 |
1,518,008 379,292 |
792,561 655,032 |
1,648,992 1,453,054 |
7,459,284 3,734,026 |
| Non-operating expenses Median |
0 56,329 |
174,938 45,230 |
177,765 61,507 |
1,340,896 80,747 |
0 39,130 |
| Net income Median |
545,698 309,249 |
1,343,070 305,537 |
614,796 515,321.5 |
308,096 1,282,423 |
7,459,284 3,678,491 |
| Net margin Median |
1.67358% 1.7% |
3.84520% 1.61% |
1.63884% 2.36% |
0.81667% 5.41% |
16.67940% 13.38% |
* About "Other income": Other income, or line 25 in worksheet G3, is the sum of lines 6 through 24. It includes three lines that are considered non-operating revenue - contributions, investments and government appropriations. Medians are included for these three lines. It also contains items that are not central to providing healthcare, such as revenue from parking or gift shops.
"Sum Line 24" is a special case. Called "Other (specify)" in the cost reports, CMS allows for this line to be "subscripted," or divided into sublines like 002400, 002401, 002402. And hospitals do that, up to 100 lines, to detail income (and sometimes negative returns) that are otherwise not covered in the previous "other" lines. Therefore, "Sum Line 24" is the sum of all the lines 24.
Range* of total profit (loss) margins
= Total margin for HILLS & DALES GENERAL HOSPITAL compared to all** CAH hospitals, from CMS cost reports.The chart below is interactive: click or touch to see more.
* Data range does not show outliers, which fall beyond the minimum and maximum of the range.
** From cost reports with complete fiscal years. Number of CAH hospitals available to calculate medians:
| 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|
| 1,314 | 1,322 | 1,316 | 1,319 | 1,132 |
Medicare revenue
Inpatient and outpatient revenue
| 2017 | 2018 | 2019 | 2020 | 2021 | |
|---|---|---|---|---|---|
| All inpatient revenue Median Click here to show/hide details |
1,479,138 1,512,374 |
1,416,993 1,478,094 |
1,365,460 1,365,460 |
949,743 1,289,169 |
740,759 1,354,214 |
| All outpatient revenue Median Click here to show/hide details |
6,781,931 4,108,627 |
6,778,266 4,367,646 |
7,287,342 4,566,928 |
6,662,109 4,517,324 |
6,174,220 4,554,272 |
Other payments
| Item | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|
| Graduate Medical Education (GME) Median |
0 -- |
0 -- |
0 -- |
0 -- |
0 -- |
| Disproportionate-share hospital (DSH) Median |
0 -- |
0 -- |
0 -- |
0 -- |
0 -- |
| Outlier Median |
0 4,679 |
0 5,256 |
0 5,165.5 |
0 6,341 |
0 5,998 |
Uncompensated care
| Item | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|
| Medicaid shortfall Median |
2,177,157 553,475.5 |
1,762,916 567,149 |
1,617,027 599,174.5 |
1,559,681 641,417 |
1,601,412 631,057 |
| Charity care Median |
138,326 190,496 |
96,570 225,101 |
129,426 238,624 |
101,091 260,478.5 |
76,211 225,887 |
| Uncompensated care (UCC) Median |
721,250 860,218.5 |
676,652 933,428 |
825,329 986,290 |
630,960 998,939 |
386,809 871,713 |
| UCC as a % of operating expenses Median |
2.25% 3.77 |
2.03% 3.82 |
2.25% 3.7 |
1.75% 3.74 |
1.04% 3.04 |
| Total shortfall/UCC Median |
2,898,407 1,405,482 |
2,439,568 1,525,979 |
2,442,356 1,576,055 |
2,190,641 1,691,815 |
1,988,221 1,476,802 |
Labor costs
| 2017 | 2018 | 2019 | 2020 | 2021 | |
|---|---|---|---|---|---|
| Total salaries Median |
15,264,403 8,521,101 |
16,205,220 8,786,419 |
17,430,620 9,086,354 |
17,361,228 9,512,636 |
17,827,750 9,933,360 |
| Salaries as a % of operating expenses Median |
47.61 42.53 |
48.50 42.58 |
47.47 42.62 |
48.12 42.72 |
47.84 42.27 |
| Intern, resident salaries* Median |
0 -- |
0 -- |
0 -- |
0 -- |
0 -- |
| Contract intern, resident salaries* Median |
0 -- |
0 -- |
0 -- |
0 -- |
0 -- |
| Contract adjusted salaries, direct-care Median |
0 -- |
0 -- |
0 -- |
0 -- |
0 -- |
| Contract hours, direct-care Median |
0.00 -- |
0.00 -- |
0.00 -- |
0.00 -- |
0.00 -- |
| Contract wages, direct-care Median |
0.00 -- |
0.00 -- |
0.00 -- |
0.00 -- |
0.00 -- |
* in an approved program
Cost reports are self-reported by the facility, are subject to revision and should be considered preliminary.
* Net Service to patients (NS2P) equals net patient revenue minus operating expenses. NS2P is considered the equivalent of operating profit according to the Medicaid and CHIP Payment and Access Commission (MACPAC). See the last paragraph of "Primary Data Sources" on page 55 of Annual Analysis of Disproportionate Share Hospital Allotments to States (PDF).
About medians
- Medians are calculated from reports with "complete" fiscal years, or reports with fiscal years of at least 300 days and no more than 420 days.
- In cases where there are fewer than 50 values reported, medians are not calculated. For childrens' hospitals, it's when fewer than 20 are reported.
Web app by Tim Broderick | email.