As of the July, 2022, release via CMS

BEEBE MEDICAL CENTER

CMS id: 080007
424 SAVANAH ROAD, LEWES DE 19958. County: SUSSEX
System: --
CBSA: Salisbury, MD-DE

The 194-bed, acute-care hospital had $27,839,207 in net service to patients*, with a total profit margin of 9.75054% in fiscal year 2021, the latest year available.
It spent 2.23% 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	nfp	nfp	nfp	nfp	nfp
Acute beds Median	173 118	173 118	175 119.5	174 118	174 119
Total beds Median	193 162	193 162	195 162	194 162	194 163.5
FTEs Median	1,770.70 788.06	1,809.56 793.42	1,799.44 806.03	1,879.27 787.61	1,863.08 804.34

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	389,453,650 150,932,746	383,216,092 158,950,878	405,622,791 168,696,998	385,643,288 163,454,693	441,181,882 186,589,412
Operating expenses Median	348,841,374 149,311,209	349,878,128 156,110,414	364,220,838 164,890,568	381,287,725 166,516,854	413,342,675 180,120,888
Net income from service 2 patients (NS2P) ? Median	40,612,276 -964,173	33,337,964 -643,601.5	41,401,953 -116,254	4,355,563 -5,025,862	27,839,207 -1,284,564
NS2P margin ? Median	10.43% -0.62	8.70% -0.29	10.21% 0.18	1.13% -5.07	6.31% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BEEBE 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	-12,367,696 5,089,215	4,350,600 4,572,541	4,562,531 5,268,134	26,221,228 13,092,619	16,818,266 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	75,165 199,009	124,279 206,870.5	119,542 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	2,846,271 299,524	5,214 188,688.5	14,258 370,813	7,209 309,361.5	52 375,329
⊳ 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	2,046,412
⊳ 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	1,340,467	1,407,064	1,539,224	1,451,239	1,131,636
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	175	0	105	192
⊳ Line 17: Revenue from sale of drugs to other than patients	29,966	36,922	33,112	37,211	33,204
⊳ Line 18: Revenue from sale of medical records and abstracts	161,071	157,483	131,101	130,589	116,969
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	365,536	377,914	450,321	553,383	595,799
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	26,394	40,329	30,108	41,810	6,823
⊳ Line 22: Rental of hospital space	144,769	475,169	416,804	336,178	421,782
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	179,346 983,261.5	202,321 1,173,286	620,842 1,987,202	-58,025 1,597,664
⊳ Sum Line 24	-17,282,170	1,595,819	1,621,003	22,923,120	12,523,422
Total income ? Median	28,244,580 6,586,430	37,688,564 6,767,106	45,964,484 8,419,950	30,576,791 8,094,175	44,657,473 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	28,244,580 6,043,842	37,688,564 5,845,112	45,964,484 7,606,259	30,576,791 7,283,041	44,657,473 14,957,241
Net margin Median	7.49022% 4.62%	9.72441% 4.42%	11.20578% 5.16%	7.42399% 5.2%	9.75054% 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 BEEBE 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	74,066,674 23,241,334	68,350,129 23,709,545	67,801,736 24,248,380	61,571,519 22,858,541	62,373,058 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	74,066,674 21,577,146	68,350,129 22,041,594	67,801,736 22,722,063	61,571,519 21,570,441	62,373,058 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	64,949,500 11,160,864	72,249,366 11,987,345	80,013,825 12,926,866	79,879,645 11,884,480	88,845,720 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	58,785,707 10,918,923	66,081,511 11,706,976	73,120,065 12,615,917	73,140,513 11,458,116	82,901,681 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	6,163,793 1,282,808	6,167,855 1,407,728	6,893,760 1,341,512	6,739,132 1,407,046	5,944,039 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	488,736 594,888	529,979 595,761	413,935 577,894	0 542,168	365,341 549,667
Outlier Median	7,245,967 582,572	4,480,607 538,116	3,438,171 212,434	538,454 126,559	717,128 139,139

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	3,303,736 2,654,636	5,278,437 2,940,659	4,718,843 3,380,215	4,401,392 3,488,738	3,623,006 3,233,405
Uncompensated care (UCC) Median	6,305,475 5,147,790	10,023,424 5,337,617	9,730,017 5,711,082	10,485,603 5,923,418	9,200,622 5,508,107
UCC as a % of operating expenses Median	1.81% 3.24	2.86% 3.12	2.67% 3.21	2.75% 3.3	2.23% 2.86
Total shortfall/UCC Median	6,305,475 9,489,989	10,023,424 9,424,297	9,730,017 10,120,158	10,485,603 11,171,337	9,200,622 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	124,093,707 52,142,039	125,244,426 54,485,252	133,440,857 57,395,589	136,492,070 58,830,919	145,062,266 61,722,907
Salaries as a % of operating expenses Median	36.65 36.68	35.80 36.56	36.64 36.37	35.80 35.93	35.09 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	5,209,410 1,449,244	0 1,475,986	3,769,877 1,563,078	8,743,580 1,721,954	9,819,510 2,991,828
Contract hours, direct-care Median	79,113.83 22,725	0.00 23,018.5	52,973.25 24,503.48	113,788.68 25,026.5	103,699.82 33,786
Contract wages, direct-care Median	65.85 64.67	0.00 64.53	71.17 65.06	76.84 68.97	94.69 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.