As of the July, 2022, release via CMS

HELEN KELLER HOSPITAL

CMS id: 010019
1300 SOUTH MONTGOMERY AVENUE, SHEFFIELD AL 35660. County: COLBERT
System: COLBERT CO NW HEALTHCARE AUTHORITY
CBSA: Florence-Muscle Shoals, AL

The 172-bed, acute-care hospital had $-8,409,238 in net service to patients*, with a total profit margin of 6.99590% in fiscal year 2021, the latest year available.
It spent 5.71% 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	gov	gov	gov	gov	gov
Acute beds Median	166 118	166 118	166 119.5	160 118	160 119
Total beds Median	178 162	178 162	178 162	172 162	172 163.5
FTEs Median	656.95 788.06	695.76 793.42	688.31 806.03	672.77 787.61	737.67 804.34

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	73,199,058 150,932,746	83,999,463 158,950,878	83,968,889 168,696,998	105,502,491 163,454,693	104,996,764 186,589,412
Operating expenses Median	84,074,520 149,311,209	94,345,161 156,110,414	100,437,917 164,890,568	131,637,288 166,516,854	113,406,002 180,120,888
Net income from service 2 patients (NS2P) ? Median	-10,875,462 -964,173	-10,345,698 -643,601.5	-16,469,028 -116,254	-26,134,797 -5,025,862	-8,409,238 -1,284,564
NS2P margin ? Median	-14.86% -0.62	-12.32% -0.29	-19.61% 0.18	-24.77% -5.07	-8.01% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HELEN KELLER HOSPITAL 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	9,777,300 5,089,215	10,213,116 4,572,541	13,662,670 5,268,134	33,561,164 13,092,619	16,939,793 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	99,088 224,999	7,118 199,009	175,362 206,870.5	95,549 194,343	331,631 249,496
⊳ Line 7: Investments ? ⊳ Median	310,938 299,524	5,731 188,688.5	2,046 370,813	509,969 309,361.5	275,237 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	3,266	0	0	0	0
⊳ Line 11: Rebates and refunds of expenses	384,112	0	544,507	14,181	0
⊳ Line 12: Parking lot receipts	0	0	0	0	0
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	723,390	760,553	751,473	543,431	551,982
⊳ Line 15: Revenue from rental of living quarters	690	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	-99,180	419,702	11,430	160,334
⊳ Line 18: Revenue from sale of medical records and abstracts	6,251	0	0	4,460	6,041
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	169,936	171,385	104,807	59,159	64,611
⊳ Line 21: Rental of vending machines	0	38,871	31,843	21,335	19,367
⊳ Line 22: Rental of hospital space	974,308	1,057,905	1,112,729	1,158,160	1,054,308
⊳ Line 23: Gov appropriations ? ⊳ Median	5,308,185 1,017,693	134,373 983,261.5	123,273 1,173,286	161,061 1,987,202	142,514 1,597,664
⊳ Sum Line 24	1,797,136	8,136,360	10,396,928	30,982,429	14,333,768
Total income ? Median	-1,098,162 6,586,430	-132,582 6,767,106	-2,806,358 8,419,950	7,426,367 8,094,175	8,530,555 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	-1,098,162 6,043,842	-132,582 5,845,112	-2,806,358 7,606,259	7,426,367 7,283,041	8,530,555 14,957,241
Net margin Median	-1.32346% 4.62%	-0.14073% 4.42%	-2.87444% 5.16%	5.34026% 5.2%	6.99590% 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 HELEN KELLER HOSPITAL 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	18,787,148 23,241,334	20,987,982 23,709,545	20,405,874 24,248,380	18,894,023 22,858,541	20,598,966 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	18,787,148 21,577,146	20,987,982 22,041,594	20,405,874 22,722,063	18,894,023 21,570,441	20,598,966 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	13,104,703 11,160,864	13,508,521 11,987,345	13,947,226 12,926,866	13,573,729 11,884,480	13,145,163 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	13,104,703 10,918,923	13,508,521 11,706,976	13,947,226 12,615,917	13,573,729 11,458,116	13,145,163 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	0 3,284,314	0 3,250,551	0 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	595,089 594,888	598,554 595,761	515,902 577,894	474,179 542,168	480,537 549,667
Outlier Median	57,810 582,572	50,110 538,116	61,387 212,434	998 126,559	27,926 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	1,029,408 2,654,636	926,362 2,940,659	1,431,882 3,380,215	1,017,948 3,488,738	1,372,319 3,233,405
Uncompensated care (UCC) Median	9,165,116 5,147,790	7,656,959 5,337,617	7,236,602 5,711,082	7,474,065 5,923,418	6,481,087 5,508,107
UCC as a % of operating expenses Median	10.90% 3.24	8.12% 3.12	7.21% 3.21	5.68% 3.3	5.71% 2.86
Total shortfall/UCC Median	9,165,116 9,489,989	7,656,959 9,424,297	7,236,602 10,120,158	7,474,065 11,171,337	6,481,087 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	34,877,006 52,142,039	37,377,972 54,485,252	39,884,033 57,395,589	40,418,065 58,830,919	48,461,330 61,722,907
Salaries as a % of operating expenses Median	41.48 36.68	39.62 36.56	39.71 36.37	30.70 35.93	42.73 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	0 1,251,927	0 1,186,494	0 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	42,427 1,449,244	42,446 1,475,986	299,100 1,563,078	220,771 1,721,954	232,241 2,991,828
Contract hours, direct-care Median	1,116.50 22,725	1,117.00 23,018.5	6,964.76 24,503.48	7,166.16 25,026.5	7,214.66 33,786
Contract wages, direct-care Median	38.00 64.67	38.00 64.53	42.94 65.06	30.81 68.97	32.19 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.