As of the July, 2022, release via CMS

MENA MEDICAL CENTER

CMS id: 040015
311 NORTH MORROW, MENA AR 71953. County: POLK
System: --
CBSA: Rural Arkansas

The 65-bed, acute-care hospital had $-4,516,077 in net service to patients*, with a total profit margin of 14.68890% in fiscal year 2021, the latest year available.
It spent 2.39% 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	35 118	35 118	35 119.5	35 118	35 119
Total beds Median	65 162	65 162	65 162	65 162	65 163.5
FTEs Median	252.29 788.06	249.96 793.42	268.10 806.03	258.18 787.61	245.62 804.34

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	25,729,079 150,932,746	26,778,469 158,950,878	28,406,532 168,696,998	26,640,994 163,454,693	27,673,259 186,589,412
Operating expenses Median	27,193,310 149,311,209	28,627,600 156,110,414	30,046,404 164,890,568	28,836,940 166,516,854	32,189,336 180,120,888
Net income from service 2 patients (NS2P) ? Median	-1,464,231 -964,173	-1,849,131 -643,601.5	-1,639,872 -116,254	-2,195,946 -5,025,862	-4,516,077 -1,284,564
NS2P margin ? Median	-5.69% -0.62	-6.91% -0.29	-5.77% 0.18	-8.24% -5.07	-16.32% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MENA 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	985,055 5,089,215	949,253 4,572,541	1,127,367 5,268,134	4,428,505 13,092,619	10,058,451 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	24,342 224,999	7,274 199,009	33,733 206,870.5	500 194,343	250 249,496
⊳ Line 7: Investments ? ⊳ Median	33,937 299,524	37,126 188,688.5	43,721 370,813	48,578 309,361.5	51,462 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	27,226	29,961	31,896	38,699	38,721
⊳ 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	861	1,024	825	83	72
⊳ Line 14: Revenue from meals sold to emplyees and guests	212,519	231,636	252,801	180,886	222,557
⊳ Line 15: Revenue from rental of living quarters	21,201	29,140	27,633	21,567	16,873
⊳ 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	12,526	3,113	3,217	2,563	1,860
⊳ 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	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ 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	652,443	609,979	733,541	4,135,629	9,726,656
Total income ? Median	-479,176 6,586,430	-899,878 6,767,106	-512,505 8,419,950	2,232,559 8,094,175	5,542,374 15,162,888
Non-operating expenses Median	241,328 146,289.5	221,532 164,857	200,506 89,880.5	0 106,761	0 31,473.5
Net income Median	-720,504 6,043,842	-1,121,410 5,845,112	-713,011 7,606,259	2,232,559 7,283,041	5,542,374 14,957,241
Net margin Median	-2.69709% 4.62%	-4.04436% 4.42%	-2.41421% 5.16%	7.18569% 5.2%	14.68890% 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 MENA 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	7,279,369 23,241,334	7,477,938 23,709,545	6,994,332 24,248,380	6,573,839 22,858,541	4,927,553 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	3,799,466 21,577,146	3,655,374 22,041,594	3,052,853 22,722,063	2,801,590 21,570,441	2,439,666 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	1,438,608 1,845,420	1,390,797 1,757,392	1,752,113 1,738,842	1,720,982 1,510,463	862,325 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,041,295 3,535,627	2,431,767 3,746,588	2,189,366 3,782,288	2,051,267 3,865,578	1,625,562 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	2,739,468 11,160,864	2,940,387 11,987,345	3,132,497 12,926,866	3,287,772 11,884,480	3,352,711 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	2,739,468 10,918,923	2,940,387 11,706,976	3,132,497 12,615,917	2,637,383 11,458,116	2,777,618 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	650,389 684,010	575,093 670,558
⊳ 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	78,261 594,888	72,412 595,761	57,906 577,894	52,707 542,168	48,088 549,667
Outlier Median	22,257 582,572	5,090 538,116	9,759 212,434	3,880 126,559	14,557 139,139

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	188,055 2,654,636	50,624 2,940,659	99,755 3,380,215	124,015 3,488,738	107,200 3,233,405
Uncompensated care (UCC) Median	795,096 5,147,790	679,534 5,337,617	947,071 5,711,082	822,366 5,923,418	770,787 5,508,107
UCC as a % of operating expenses Median	2.92% 3.24	2.37% 3.12	3.15% 3.21	2.85% 3.3	2.39% 2.86
Total shortfall/UCC Median	795,096 9,489,989	679,534 9,424,297	947,071 10,120,158	822,366 11,171,337	770,787 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	14,356,803 52,142,039	14,383,061 54,485,252	15,604,308 57,395,589	14,707,101 58,830,919	15,962,148 61,722,907
Salaries as a % of operating expenses Median	52.33 36.68	49.86 36.56	51.59 36.37	51.00 35.93	49.59 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	150,096 1,449,244	309,497 1,475,986	468,505 1,563,078	382,153 1,721,954	543,559 2,991,828
Contract hours, direct-care Median	1,548.00 22,725	3,973.18 23,018.5	6,953.00 24,503.48	5,481.25 25,026.5	7,428.20 33,786
Contract wages, direct-care Median	96.96 64.67	77.90 64.53	67.38 65.06	69.72 68.97	73.18 88.94

* in an approved program

Return to top

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.