As of the July, 2022, release via CMS

UPSON REGIONAL MEDICAL CENTER

CMS id: 110002
801 WEST GORDON STREET, THOMASTON GA 30286. County: UPSON
System: --
CBSA: Thomaston, GA

The 105-bed, acute-care hospital had $-1,384,535 in net service to patients*, with a total profit margin of 16.25499% in fiscal year 2021, the latest year available.
It spent 7.03% of its operating expenses on uncompensated care and reported $40,001 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	67 118	59 118	59 119.5	59 118	59 119
Total beds Median	88 162	105 162	105 162	105 162	105 163.5
FTEs Median	530.29 788.06	575.30 793.42	596.30 806.03	598.57 787.61	653.34 804.34

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	73,891,473 150,932,746	82,257,979 158,950,878	91,027,688 168,696,998	85,931,096 163,454,693	111,782,432 186,589,412
Operating expenses Median	81,545,976 149,311,209	90,716,066 156,110,414	94,996,321 164,890,568	99,732,187 166,516,854	113,166,967 180,120,888
Net income from service 2 patients (NS2P) ? Median	-7,654,503 -964,173	-8,458,087 -643,601.5	-3,968,633 -116,254	-13,801,091 -5,025,862	-1,384,535 -1,284,564
NS2P margin ? Median	-10.36% -0.62	-10.28% -0.29	-4.36% 0.18	-16.06% -5.07	-1.24% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UPSON REGIONAL 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	10,250,389 5,089,215	13,377,857 4,572,541	11,655,032 5,268,134	50,147,626 13,092,619	23,350,351 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	85,053 224,999	208,545 199,009	158,158 206,870.5	71,382 194,343	562,165 249,496
⊳ Line 7: Investments ? ⊳ Median	5,106,415 299,524	8,247,190 188,688.5	7,045,185 370,813	33,885,162 309,361.5	13,944,414 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	22,736	7,889	5,379	53,393	19,279
⊳ Line 11: Rebates and refunds of expenses	152,197	161,099	244,025	206,743	148,713
⊳ 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	1,324	96	0	0	0
⊳ 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	0	0	4,527	9,862	29,796
⊳ Line 18: Revenue from sale of medical records and abstracts	6,051	3,077	4,713	6,658	7,007
⊳ 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	619,801	619,598	621,318	615,488	513,630
⊳ 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	4,256,812	4,130,363	3,571,727	15,298,938	8,125,347
Total income ? Median	2,595,886 6,586,430	4,919,770 6,767,106	7,686,399 8,419,950	36,346,535 8,094,175	21,965,816 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	-11 31,473.5
Net income Median	2,595,886 6,043,842	4,919,770 5,845,112	7,686,399 7,606,259	36,346,535 7,283,041	21,965,827 14,957,241
Net margin Median	3.08513% 4.62%	5.14427% 4.42%	7.48558% 5.16%	26.70993% 5.2%	16.25499% 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 UPSON REGIONAL 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	8,722,147 23,241,334	11,206,281 23,709,545	13,847,620 24,248,380	13,383,563 22,858,541	13,951,941 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	8,722,147 21,577,146	10,284,700 22,041,594	12,366,451 22,722,063	11,470,898 21,570,441	12,007,858 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	921,581 1,757,392	1,481,169 1,738,842	1,912,665 1,510,463	1,944,083 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	5,503,066 11,160,864	5,549,165 11,987,345	5,463,872 12,926,866	4,403,540 11,884,480	5,014,812 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	5,503,066 10,918,923	5,547,445 11,706,976	5,444,141 12,615,917	4,393,092 11,458,116	4,999,263 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	1,720 697,279	19,731 690,232	10,448 684,010	15,549 670,558
⊳ 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	359,143 594,888	356,985 595,761	352,422 577,894	271,486 542,168	232,301 549,667
Outlier Median	80,981 582,572	149,523 538,116	104,349 212,434	125,149 126,559	64,445 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	11,811,511 3,730,911	72,029 4,081,319	1,739,757 4,643,908	40,001 4,389,147
Charity care Median	4,478,457 2,654,636	4,956,477 2,940,659	5,482,963 3,380,215	7,747,200 3,488,738	3,625,803 3,233,405
Uncompensated care (UCC) Median	8,941,509 5,147,790	8,986,258 5,337,617	8,236,040 5,711,082	11,466,475 5,923,418	7,957,277 5,508,107
UCC as a % of operating expenses Median	10.96% 3.24	9.91% 3.12	8.67% 3.21	11.50% 3.3	7.03% 2.86
Total shortfall/UCC Median	8,941,509 9,489,989	20,797,769 9,424,297	8,308,069 10,120,158	13,206,232 11,171,337	7,997,278 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	32,667,651 52,142,039	36,654,639 54,485,252	39,632,553 57,395,589	42,408,123 58,830,919	46,647,808 61,722,907
Salaries as a % of operating expenses Median	40.06 36.68	40.41 36.56	41.69 36.37	42.97 35.93	41.22 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	1,470,733 1,449,244	1,511,217 1,475,986	1,358,785 1,563,078	1,719,682 1,721,954	3,237,224 2,991,828
Contract hours, direct-care Median	32,727.74 22,725	30,414.00 23,018.5	26,326.00 24,503.48	32,010.00 25,026.5	44,285.00 33,786
Contract wages, direct-care Median	44.94 64.67	49.69 64.53	51.61 65.06	53.72 68.97	73.10 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.