As of the July, 2022, release via CMS

CALLAHAN EYE FOUNDATION HOSP

CMS id: 010018
1720 UNIVERSITY BOULEVARD, BIRMINGHAM AL 35233. County: JEFFERSON
System: --
CBSA: Birmingham-Hoover, AL

The 6-bed, acute-care hospital had $1,190,326 in net service to patients*, with a total profit margin of 5.97927% in fiscal year 2021, the latest year available.
It spent 3.82% of its operating expenses on uncompensated care and reported $0 in Medicaid shortfall.

* For more about Net Service to Patients and operating revenue, please the finance section below.

Note: Medians are from acute-care 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	gov	gov	gov	gov
Acute beds Median	12 118	12 118	12 119.5	6 118	6 119
Total beds Median	12 162	12 162	12 162	6 162	6 163.5
FTEs Median	225.15 788.06	226.67 793.42	248.60 806.03	242.93 787.61	246.94 804.34

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

Hospital cost reports are an enormously complicated dataset. There are whole organizations and an offical CMS vendor dedicated to helping researchers work with the data.
It's important to understand that hospital financials in cost reports are not organized in the same as other sources such as annual financial reports to bond holders.

The biggest difference is the concept of operating revenue and profit. Net Service to patients (NS2P), which is the sum of net patient revenue minus operating expenses, 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).

That would make Net Patient Revenue = operating revenue.

All this makes things challenging when comparing what's reported in cost reports to other sources. It becomes clearer when you consider that, beyond the purpose of reimbursement, cost reports are a tool for policymakers trying to understand the financial situation of a hospital doing the tasks specific to hospitals.

In other words, while a facility with a division that formulates drugs might include earnings from that as operating revenue in their corporate annual result, this is not central to the operations of a hospital caring for patients and so it is counted as "other income." (See below the financials section for more on "other income")

The healthcare consulting firm HMP, in a former partnership with Modern Healthcare, did develop a formula for estimating operating revenue closer to what one might find in other sources. We no longer use this for the following reasons:

The measure was not widely used beyond HMP and Modern Healthcare. Many hospitals had their own internal estimates of operating revenue and profit.
Because of this, there was confusion when reporting operating results for individual hospitals. There was often pushback when a facility's internal numbers did not match what Modern Healthcare was reporting.
The formula includes revenue from portions of the "other income" section, which may also include non-operating revenue. HMP themselves point out in a caveat on their site that they cannot exclude all non-operating revenue from their measure.

HMP's operating measure has proven problematic in the past for our reporting and the partnership with them ended years ago. It's best to not use a measure that we alone cannot defend.

	2017	2018	2019	2020	2021
Net patient revenue ? Median	58,518,715 150,932,746	64,652,687 158,950,878	73,874,903 168,696,998	72,790,570 163,454,693	85,078,184 186,589,412
Operating expenses Median	61,808,124 149,311,209	64,243,642 156,110,414	72,852,026 164,890,568	74,241,457 166,516,854	83,887,858 180,120,888
Net income from service 2 patients (NS2P) ? Median	-3,289,409 -964,173	409,045 -643,601.5	1,022,877 -116,254	-1,450,887 -5,025,862	1,190,326 -1,284,564
NS2P margin ? Median	-5.62% -0.62	0.63% -0.29	1.38% 0.18	-1.99% -5.07	1.40% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CALLAHAN EYE FOUNDATION HOSP compared to all** acute-care 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 acute-care hospitals available to calculate medians:

2017	2018	2019	2020	2021
3,157	3,092	3,050	3,052	2,566

	2017	2018	2019	2020	2021
Other income* Median Click here to show/hide details	2,662,180 5,089,215	1,998,132 4,572,541	1,441,955 5,268,134	3,500,638 13,092,619	4,144,539 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	444,288 224,999	0 199,009	0 206,870.5	0 194,343	37,990 249,496
⊳ Line 7: Investments ? ⊳ Median	207,026 299,524	27,728 188,688.5	9,898 370,813	0 309,361.5	2,356,091 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	88,559	55,223	73,568	61,867	115,335
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	394,536	568,384	479,267	562,124	624,382
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	0	0	0	0	0
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	0	0	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	2,476	2,816	513	21	92
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	22,398	24,499	31,358	24,457	25,227
⊳ Line 22: Rental of hospital space	988,309	981,395	842,218	922,812	984,657
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	514,588	338,087	5,133	1,929,357	765
Total income ? Median	-627,229 6,586,430	2,407,177 6,767,106	2,464,832 8,419,950	2,049,751 8,094,175	5,334,865 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	26,205 89,880.5	414,961 106,761	0 31,473.5
Net income Median	-627,229 6,043,842	2,407,177 5,845,112	2,438,627 7,606,259	1,634,790 7,283,041	5,334,865 14,957,241
Net margin Median	-1.02520% 4.62%	3.61162% 4.42%	3.23782% 5.16%	2.14283% 5.2%	5.97927% 9.25%

* 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 CALLAHAN EYE FOUNDATION HOSP compared to all** acute-care hospitals, from CMS cost reports.
The chart below is interactive: click or touch to see more.

2017	2018	2019	2020	2021
3,157	3,092	3,050	3,052	2,566

Medicare revenue

Inpatient and outpatient revenue

	2017	2018	2019	2020	2021
All inpatient revenue Median Click here to show/hide details	223,879 23,241,334	432,955 23,709,545	284,730 24,248,380	455,529 22,858,541	409,080 23,620,613
"All inpatient revenue" is made up of any Medicare payments for routine inpatient, swingbed SNFs, TEFRA, IPF, IRF, inpatient long-term care, CAH and inpatient SNF facilities. Medians are only calculated when there are sufficient facilities reporting revenue.
⊳ Routine inpatient revenue ⊳ Median	223,879 21,577,146	432,955 22,041,594	284,730 22,722,063	455,529 21,570,441	409,080 22,140,684
⊳ Swingbeds ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Tax Equity and Fiscal Responsibility Act payments (TEFRA) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Inpatient psychiatric facility (IPF) ⊳ Median	0 1,845,420	0 1,757,392	0 1,738,842	0 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	0 3,535,627	0 3,746,588	0 3,782,288	0 3,865,578	0 3,983,889
⊳ Long-term care hospital (LTCH) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Critical-access hospitals ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Skilled-nursing facilities (SNF) ⊳ Median	0 1,203,033	0 1,215,295	0 1,313,657	0 1,365,298	0 1,179,746
All outpatient revenue Median Click here to show/hide details	11,230,257 11,160,864	10,900,973 11,987,345	12,296,806 12,926,866	11,776,538 11,884,480	12,285,039 13,145,163
"All outpatient revenue" is made up of any payments for routine outpatient, HHA, CMHC, rural health and other federally-qualified health clinics. Medians are only calculated when there are sufficient facilities reporting revenue.
⊳ Routine outpatient revenue ⊳ Median	11,230,257 10,918,923	10,900,973 11,706,976	12,296,806 12,615,917	11,776,538 11,458,116	12,285,039 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	0 1,282,808	0 1,407,728	0 1,341,512	0 1,407,046	0 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	0 690,232	0 684,010	0 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	0 --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	492,887 3,284,314	382,703 3,250,551	248,064 3,386,837	343,618 3,360,806	342,946 3,508,953
Disproportionate-share hospital (DSH) Median	0 594,888	0 595,761	0 577,894	0 542,168	0 549,667
Outlier Median	42,298 582,572	111,811 538,116	24,920 212,434	2,621 126,559	3,306 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	203,440 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	149,867 2,654,636	1,318,561 2,940,659	1,627,992 3,380,215	1,663,572 3,488,738	2,099,782 3,233,405
Uncompensated care (UCC) Median	812,562 5,147,790	2,112,376 5,337,617	2,716,503 5,711,082	2,701,436 5,923,418	3,203,619 5,508,107
UCC as a % of operating expenses Median	1.31% 3.24	3.29% 3.12	3.73% 3.21	3.64% 3.3	3.82% 2.86
Total shortfall/UCC Median	1,016,002 9,489,989	2,112,376 9,424,297	2,716,503 10,120,158	2,701,436 11,171,337	3,203,619 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	14,046,061 52,142,039	13,767,585 54,485,252	15,587,014 57,395,589	20,631,248 58,830,919	22,061,413 61,722,907
Salaries as a % of operating expenses Median	29.83 36.68	28.27 36.56	28.16 36.37	27.79 35.93	26.30 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	0 2,909,848
Contract intern, resident salaries* Median	587,775 1,251,927	582,555 1,186,494	623,917 1,204,885	495,883 1,279,653	563,290 1,469,317
Contract adjusted salaries, direct-care Median	587,775 1,449,244	1,318,972 1,475,986	1,357,611 1,563,078	974,884 1,721,954	0 2,991,828
Contract hours, direct-care Median	16,116.66 22,725	21,419.00 23,018.5	20,933.00 24,503.48	5,900.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	36.47 64.67	61.58 64.53	64.86 65.06	165.23 68.97	0.00 88.94

* in an approved program

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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.