As of the July, 2022, release via CMS

MEDICAL CENTER BARBOUR

CMS id: 010069
820 WEST WASHINGTON STREET, EUFAULA AL 36027. County: BARBOUR
System: --
CBSA: Eufaula, AL-GA

The 47-bed, acute-care hospital had $-2,665,771 in net service to patients*, with a total profit margin of 11.93985% in fiscal year 2021, the latest year available.
It spent 5.52% 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	396	365	366	365
Ownership	gov	gov	gov	gov	gov
Acute beds Median	25 118	25 118	25 119.5	25 118	25 119
Total beds Median	47 162	47 162	47 162	47 162	47 163.5
FTEs Median	160.86 788.06	199.40 793.42	165.60 806.03	163.02 787.61	178.26 804.34

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	19,028,522 150,932,746	16,507,171 158,950,878	15,859,089 168,696,998	15,694,593 163,454,693	19,703,283 186,589,412
Operating expenses Median	19,250,352 149,311,209	17,478,352 156,110,414	17,766,636 164,890,568	18,600,740 166,516,854	22,369,054 180,120,888
Net income from service 2 patients (NS2P) ? Median	-221,830 -964,173	-971,181 -643,601.5	-1,907,547 -116,254	-2,906,147 -5,025,862	-2,665,771 -1,284,564
NS2P margin ? Median	-1.17% -0.62	-5.88% -0.29	-12.03% 0.18	-18.52% -5.07	-13.53% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MEDICAL CENTER BARBOUR 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	454,834 5,089,215	888,113 4,572,541	624,967 5,268,134	3,490,314 13,092,619	5,698,734 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	307,031 224,999	355,746 199,009	301,984 206,870.5	315,094 194,343	326,329 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	5,005 309,361.5	4,991 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	0	0	0	0
⊳ 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	44,623	53,511	55,892	29,796	28,588
⊳ 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	118	696	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	1,314	5,008	4,216	3,517	2,922
⊳ 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	2,119	2,380	2,336	1,440	1,888
⊳ Line 22: Rental of hospital space	24,169	14,518	5,810	3,072	9,221
⊳ Line 23: Gov appropriations ? ⊳ Median	8,400 1,017,693	164,513 983,261.5	113,754 1,173,286	60,474 1,987,202	79,491 1,597,664
⊳ Sum Line 24	67,178	292,437	140,857	3,071,220	5,245,304
Total income ? Median	233,004 6,586,430	-83,068 6,767,106	-1,282,580 8,419,950	584,167 8,094,175	3,032,963 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	233,004 6,043,842	-83,068 5,845,112	-1,282,580 7,606,259	584,167 7,283,041	3,032,963 14,957,241
Net margin Median	1.19591% 4.62%	-0.47753% 4.42%	-7.78073% 5.16%	3.04493% 5.2%	11.93985% 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 MEDICAL CENTER BARBOUR 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	5,800,146 23,241,334	5,008,740 23,709,545	3,962,813 24,248,380	3,226,052 22,858,541	3,870,049 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	3,612,859 21,577,146	3,569,248 22,041,594	2,817,988 22,722,063	2,432,630 21,570,441	2,906,706 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	2,187,287 1,845,420	1,439,492 1,757,392	1,144,825 1,738,842	793,422 1,510,463	963,343 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	2,193,255 11,160,864	2,067,005 11,987,345	2,031,109 12,926,866	1,490,368 11,884,480	1,764,488 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	2,113,616 10,918,923	2,001,548 11,706,976	1,934,522 12,615,917	1,422,966 11,458,116	1,704,531 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	79,639 618,038	65,457 697,279	96,587 690,232	67,402 684,010	59,957 670,558
⊳ 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	57,836 594,888	58,886 595,761	38,244 577,894	34,447 542,168	23,931 549,667
Outlier Median	1,098 582,572	19,199 538,116	479 212,434	0 126,559	5,095 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	13,843 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	126,876 2,654,636	836,599 2,940,659	1,028,278 3,380,215	91,918 3,488,738	62,261 3,233,405
Uncompensated care (UCC) Median	897,962 5,147,790	1,417,558 5,337,617	2,054,142 5,711,082	1,103,453 5,923,418	1,235,557 5,508,107
UCC as a % of operating expenses Median	4.66% 3.24	8.11% 3.12	11.56% 3.21	5.93% 3.3	5.52% 2.86
Total shortfall/UCC Median	911,805 9,489,989	1,417,558 9,424,297	2,054,142 10,120,158	1,103,453 11,171,337	1,235,557 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	7,091,016 52,142,039	7,793,125 54,485,252	7,434,214 57,395,589	8,367,984 58,830,919	9,378,531 61,722,907
Salaries as a % of operating expenses Median	44.54 36.68	44.59 36.56	41.84 36.37	44.99 35.93	41.93 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	67,005 1,449,244	0 1,475,986	0 1,563,078	33,714 1,721,954	429,958 2,991,828
Contract hours, direct-care Median	636.00 22,725	0.00 23,018.5	0.00 24,503.48	318.65 25,026.5	4,840.00 33,786
Contract wages, direct-care Median	105.35 64.67	0.00 64.53	0.00 65.06	105.80 68.97	88.83 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.