As of the July, 2022, release via CMS

BAYHEALTH HOSPITAL KENT CAMPUS

CMS id: 080004
640 SOUTH STATE STREET, DOVER DE 19901. County: KENT
System: BAYHEALTH MEDICAL CENTER INC.
CBSA: Dover, DE

The 281-bed, acute-care hospital had $18,959,091 in net service to patients*, with a total profit margin of 24.37947% in fiscal year 2021, the latest year available.
It spent 2.87% of its operating expenses on uncompensated care and reported $1,434,991 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	nfp	nfp	nfp	nfp	nfp
Acute beds Median	189 118	189 118	189 119.5	189 118	189 119
Total beds Median	281 162	281 162	281 162	281 162	281 163.5
FTEs Median	2,157.39 788.06	2,189.20 793.42	2,216.59 806.03	2,274.58 787.61	2,258.07 804.34

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	421,131,676 150,932,746	432,741,083 158,950,878	481,166,998 168,696,998	476,839,999 163,454,693	519,364,218 186,589,412
Operating expenses Median	397,025,338 149,311,209	411,043,094 156,110,414	446,217,830 164,890,568	479,301,615 166,516,854	500,405,127 180,120,888
Net income from service 2 patients (NS2P) ? Median	24,106,338 -964,173	21,697,989 -643,601.5	34,949,168 -116,254	-2,461,616 -5,025,862	18,959,091 -1,284,564
NS2P margin ? Median	5.72% -0.62	5.01% -0.29	7.26% 0.18	-0.52% -5.07	3.65% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BAYHEALTH HOSPITAL KENT 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	48,811,743 5,089,215	57,772,485 4,572,541	29,655,528 5,268,134	48,193,653 13,092,619	144,544,913 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	138,301 206,870.5	850,022 194,343	2,742,203 249,496
⊳ Line 7: Investments ? ⊳ Median	5,429,400 299,524	5,639,144 188,688.5	7,965,222 370,813	10,297,955 309,361.5	10,618,527 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	40,505	33,251	31,594	33,750	26,902
⊳ Line 11: Rebates and refunds of expenses	0	0	36,500	567	593,416
⊳ 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	0	0	0	959,478	654,676
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	1,015,486	1,021,061	1,050,563	935,569	782,845
⊳ Line 17: Revenue from sale of drugs to other than patients	4,237,701	4,709,755	0	4,529,684	6,354,558
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	137,235	113,043
⊳ 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	656,935	618,638
⊳ 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	38,088,651	46,369,274	20,433,348	29,792,458	122,040,105
Total income ? Median	72,918,081 6,586,430	79,470,474 6,767,106	64,604,696 8,419,950	45,732,037 8,094,175	163,504,004 15,162,888
Non-operating expenses Median	7,382 146,289.5	13,741,818 164,857	12,143,152 89,880.5	10,481,965 106,761	1,646,474 31,473.5
Net income Median	72,910,699 6,043,842	65,728,656 5,845,112	52,461,544 7,606,259	35,250,072 7,283,041	161,857,530 14,957,241
Net margin Median	15.51478% 4.62%	13.39997% 4.42%	10.27001% 5.16%	6.71387% 5.2%	24.37947% 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 BAYHEALTH HOSPITAL KENT 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	72,571,001 23,241,334	70,628,322 23,709,545	74,576,640 24,248,380	67,502,502 22,858,541	75,892,963 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	72,571,001 21,577,146	70,628,322 22,041,594	74,576,640 22,722,063	67,502,502 21,570,441	75,892,963 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	42,763,787 11,160,864	41,240,656 11,987,345	44,344,047 12,926,866	43,610,701 11,884,480	45,885,203 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	40,730,565 10,918,923	41,240,656 11,706,976	44,344,047 12,615,917	43,610,701 11,458,116	45,885,203 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	2,033,222 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	1,997,108 594,888	1,997,430 595,761	2,205,628 577,894	1,990,393 542,168	1,776,515 549,667
Outlier Median	6,738,351 582,572	3,478,719 538,116	3,613,728 212,434	563,832 126,559	1,137,986 139,139

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	1,434,991 4,389,147
Charity care Median	2,826,173 2,654,636	9,011,012 2,940,659	6,806,427 3,380,215	6,675,986 3,488,738	7,224,434 3,233,405
Uncompensated care (UCC) Median	11,219,034 5,147,790	17,192,658 5,337,617	14,961,783 5,711,082	13,558,373 5,923,418	14,375,590 5,508,107
UCC as a % of operating expenses Median	2.83% 3.24	4.18% 3.12	3.35% 3.21	2.83% 3.3	2.87% 2.86
Total shortfall/UCC Median	11,219,034 9,489,989	17,192,658 9,424,297	14,961,783 10,120,158	13,558,373 11,171,337	15,810,581 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	148,282,302 52,142,039	157,283,037 54,485,252	163,816,801 57,395,589	176,386,243 58,830,919	186,462,674 61,722,907
Salaries as a % of operating expenses Median	39.77 36.68	40.28 36.56	39.42 36.37	39.35 35.93	39.66 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	1,415,935 1,449,244	1,839,116 1,475,986	3,112,459 1,563,078	3,289,888 1,721,954	2,846,989 2,991,828
Contract hours, direct-care Median	21,726.00 22,725	304.00 23,018.5	42,154.00 24,503.48	44,215.00 25,026.5	33,466.00 33,786
Contract wages, direct-care Median	65.17 64.67	6,049.72 64.53	73.84 65.06	74.41 68.97	85.07 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.