As of the July, 2022, release via CMS

DECATUR MORGAN - DECATUR CAMPUS

CMS id: 010085
7TH STREET S.E., DECATUR AL 35609. County: MORGAN
System: HEALTHGROUP OF ALABAMA
CBSA: Decatur, AL

The 369-bed, acute-care hospital had $-20,942,292 in net service to patients*, with a total profit margin of 1.30822% in fiscal year 2021, the latest year available.
It spent 5.36% 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	160 118	151 118	184 119.5	210 118	240 119
Total beds Median	258 162	249 162	286 162	330 162	369 163.5
FTEs Median	1,180.19 788.06	1,199.59 793.42	1,220.75 806.03	1,222.79 787.61	1,233.58 804.34

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	124,291,865 150,932,746	125,151,128 158,950,878	130,619,238 168,696,998	137,025,191 163,454,693	191,482,702 186,589,412
Operating expenses Median	135,480,162 149,311,209	144,616,783 156,110,414	148,692,015 164,890,568	156,035,019 166,516,854	212,424,994 180,120,888
Net income from service 2 patients (NS2P) ? Median	-11,188,297 -964,173	-19,465,655 -643,601.5	-18,072,777 -116,254	-19,009,828 -5,025,862	-20,942,292 -1,284,564
NS2P margin ? Median	-9.00% -0.62	-15.55% -0.29	-13.84% 0.18	-13.87% -5.07	-10.94% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for DECATUR MORGAN - DECATUR CAMPUS 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	7,077,001 5,089,215	6,283,422 4,572,541	6,658,790 5,268,134	10,789,912 13,092,619	23,758,110 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	4,718 224,999	3,877 199,009	0 206,870.5	294,894 194,343	8,024 249,496
⊳ Line 7: Investments ? ⊳ Median	41,024 299,524	31,742 188,688.5	54,816 370,813	374,551 309,361.5	49,797 375,329
⊳ 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	1,129	3,252	1,429	4,687	0
⊳ Line 12: Parking lot receipts	45,657	0	43,460	57,862	22,379
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	637,360	438,071	659,581	678,577	376,121
⊳ 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	753,632	919,822	1,455,426	1,629,018	1,571,080
⊳ Line 18: Revenue from sale of medical records and abstracts	6,659	0	3,912	2,655	2,897
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	76,237	244,891	58,851	56,884	154,214
⊳ Line 21: Rental of vending machines	45,653	38,263	32,359	28,177	11,945
⊳ Line 22: Rental of hospital space	1,629,685	1,703,702	1,717,943	1,726,557	1,983,640
⊳ Line 23: Gov appropriations ? ⊳ Median	1,387,409 1,017,693	0 983,261.5	3,531 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	2,447,838	2,899,802	2,627,482	5,936,050	19,578,013
Total income ? Median	-4,111,296 6,586,430	-13,182,233 6,767,106	-11,413,987 8,419,950	-8,219,916 8,094,175	2,815,818 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	-4,111,296 6,043,842	-13,182,233 5,845,112	-11,413,987 7,606,259	-8,219,916 7,283,041	2,815,818 14,957,241
Net margin Median	-3.12958% 4.62%	-10.02950% 4.42%	-8.31450% 5.16%	-5.56094% 5.2%	1.30822% 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 DECATUR MORGAN - DECATUR CAMPUS 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	36,943,283 23,241,334	32,866,854 23,709,545	31,422,148 24,248,380	31,839,623 22,858,541	30,302,036 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	34,427,954 21,577,146	30,414,809 22,041,594	29,221,988 22,722,063	30,104,203 21,570,441	29,427,673 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	2,515,329 1,845,420	2,452,045 1,757,392	2,200,160 1,738,842	1,735,420 1,510,463	874,363 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	12,078,662 11,160,864	10,999,781 11,987,345	11,940,669 12,926,866	12,162,271 11,884,480	9,462,045 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	12,078,662 10,918,923	10,999,781 11,706,976	11,940,669 12,615,917	12,162,271 11,458,116	9,462,045 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	669,177 594,888	480,418 595,761	379,577 577,894	425,235 542,168	328,304 549,667
Outlier Median	2,102,463 582,572	530,764 538,116	437,254 212,434	267,342 126,559	204,581 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	134,271 3,730,911	85,477 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	1,613,487 2,654,636	1,692,676 2,940,659	2,150,615 3,380,215	2,128,436 3,488,738	1,389,626 3,233,405
Uncompensated care (UCC) Median	10,167,169 5,147,790	11,576,749 5,337,617	11,580,602 5,711,082	11,418,174 5,923,418	11,380,551 5,508,107
UCC as a % of operating expenses Median	7.50% 3.24	8.01% 3.12	7.79% 3.21	7.32% 3.3	5.36% 2.86
Total shortfall/UCC Median	10,167,169 9,489,989	11,711,020 9,424,297	11,666,079 10,120,158	11,418,174 11,171,337	11,380,551 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	60,847,133 52,142,039	64,325,822 54,485,252	67,572,348 57,395,589	68,064,024 58,830,919	74,457,894 61,722,907
Salaries as a % of operating expenses Median	44.91 36.68	44.48 36.56	45.44 36.37	43.62 35.93	35.05 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	0 1,449,244	0 1,475,986	580 1,563,078	100 1,721,954	64,345 2,991,828
Contract hours, direct-care Median	0.00 22,725	0.00 23,018.5	11.00 24,503.48	2.00 25,026.5	2,387.99 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 64.53	52.73 65.06	50.00 68.97	26.95 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.