As of the July, 2022, release via CMS

DALE MEDICAL CENTER

CMS id: 010021
126 HOSPITAL, OZARK AL 36360. County: DALE
System: --
CBSA: Ozark, AL

The 89-bed, acute-care hospital had $-1,503,909 in net service to patients*, with a total profit margin of 16.11449% in fiscal year 2021, the latest year available.
It spent 3.00% 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	71 118	71 118	71 119.5	71 118	71 119
Total beds Median	89 162	89 162	89 162	89 162	89 163.5
FTEs Median	333.01 788.06	333.25 793.42	321.55 806.03	324.22 787.61	311.18 804.34

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	26,892,517 150,932,746	28,368,382 158,950,878	30,491,485 168,696,998	34,188,179 163,454,693	38,503,592 186,589,412
Operating expenses Median	31,360,543 149,311,209	30,434,766 156,110,414	31,326,318 164,890,568	42,515,565 166,516,854	40,007,501 180,120,888
Net income from service 2 patients (NS2P) ? Median	-4,468,026 -964,173	-2,066,384 -643,601.5	-834,833 -116,254	-8,327,386 -5,025,862	-1,503,909 -1,284,564
NS2P margin ? Median	-16.61% -0.62	-7.28% -0.29	-2.74% 0.18	-24.36% -5.07	-3.91% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for DALE MEDICAL CENTER 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	4,496,941 5,089,215	1,776,249 4,572,541	1,903,469 5,268,134	11,347,797 13,092,619	9,189,387 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	4,970 224,999	3,790 199,009	3,555 206,870.5	5,393 194,343	4,957 249,496
⊳ Line 7: Investments ? ⊳ Median	67,539 299,524	18,126 188,688.5	234,853 370,813	227,998 309,361.5	82,153 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	7,260	21,770	0	18,651	2,286
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	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	126,957	119,891	125,426	104,214	86,187
⊳ Line 15: Revenue from rental of living quarters	0	0	474	4,333	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	-5,303	0	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	303	0	0	100	0
⊳ Line 18: Revenue from sale of medical records and abstracts	20,954	18,077	13,807	14,177	8,524
⊳ 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	0	2,780	2,795	2,707	2,197
⊳ Line 22: Rental of hospital space	116,328	85,411	126,772	80,796	93,926
⊳ Line 23: Gov appropriations ? ⊳ Median	1,503,633 1,017,693	1,059,719 983,261.5	1,145,723 1,173,286	1,191,575 1,987,202	4,356,224 1,597,664
⊳ Sum Line 24	2,654,300	446,685	250,064	9,697,853	4,552,933
Total income ? Median	28,915 6,586,430	-290,135 6,767,106	1,068,636 8,419,950	3,020,411 8,094,175	7,685,478 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	28,915 6,043,842	-290,135 5,845,112	1,068,636 7,606,259	3,020,411 7,283,041	7,685,478 14,957,241
Net margin Median	0.09212% 4.62%	-0.96248% 4.42%	3.29877% 5.16%	6.63302% 5.2%	16.11449% 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 DALE MEDICAL CENTER 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	5,986,056 23,241,334	4,852,364 23,709,545	5,106,027 24,248,380	4,713,960 22,858,541	5,006,935 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	4,670,328 21,577,146	3,899,110 22,041,594	3,959,095 22,722,063	4,230,349 21,570,441	4,766,437 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	1,315,728 1,845,420	953,254 1,757,392	1,146,932 1,738,842	483,611 1,510,463	240,498 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	4,130,496 11,160,864	3,485,840 11,987,345	3,228,084 12,926,866	2,965,358 11,884,480	3,095,018 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	3,313,948 10,918,923	2,794,814 11,706,976	2,598,391 12,615,917	2,341,092 11,458,116	2,427,575 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	816,548 1,282,808	691,026 1,407,728	629,693 1,341,512	624,266 1,407,046	667,443 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	99,206 594,888	77,927 595,761	75,542 577,894	77,320 542,168	84,984 549,667
Outlier Median	18,204 582,572	21,129 538,116	13,386 212,434	2,670 126,559	12,031 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	106,901 3,662,910	48,871 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	397,916 2,654,636	472,761 2,940,659	173,276 3,380,215	262,386 3,488,738	191,857 3,233,405
Uncompensated care (UCC) Median	2,689,754 5,147,790	3,062,653 5,337,617	2,158,946 5,711,082	2,735,356 5,923,418	1,201,945 5,508,107
UCC as a % of operating expenses Median	8.58% 3.24	10.06% 3.12	6.89% 3.21	6.43% 3.3	3.00% 2.86
Total shortfall/UCC Median	2,796,655 9,489,989	3,111,524 9,424,297	2,158,946 10,120,158	2,735,356 11,171,337	1,201,945 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	14,775,284 52,142,039	14,675,591 54,485,252	14,644,323 57,395,589	15,956,930 58,830,919	17,371,648 61,722,907
Salaries as a % of operating expenses Median	47.11 36.68	48.22 36.56	46.75 36.37	37.53 35.93	43.42 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	614,108 1,449,244	769,087 1,475,986	219,157 1,563,078	912,835 1,721,954	1,405,284 2,991,828
Contract hours, direct-care Median	9,912.00 22,725	13,422.00 23,018.5	4,038.00 24,503.48	13,529.00 25,026.5	14,965.30 33,786
Contract wages, direct-care Median	61.96 64.67	57.30 64.53	54.27 65.06	67.47 68.97	93.90 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.