As of the July, 2022, release via CMS

NORTHSIDE HOSPITAL FORSYTH

CMS id: 110005
1200 MEDICAL CENTER BLVD, CUMMING GA 30040. County: FORSYTH
System: --
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 335-bed, acute-care hospital had $48,750,950 in net service to patients*, with a total profit margin of 10.51707% in fiscal year 2021, the latest year available.
It spent 6.89% of its operating expenses on uncompensated care and reported $4,083,125 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	222 118	275 118	274 119.5	282 118	277 119
Total beds Median	246 162	299 162	298 162	336 162	335 163.5
FTEs Median	2,723.70 788.06	2,897.54 793.42	2,931.04 806.03	2,884.12 787.61	2,687.60 804.34

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	500,590,601 150,932,746	508,201,474 158,950,878	574,629,758 168,696,998	592,018,610 163,454,693	679,868,692 186,589,412
Operating expenses Median	468,146,893 149,311,209	476,119,006 156,110,414	536,327,921 164,890,568	578,247,769 166,516,854	631,117,742 180,120,888
Net income from service 2 patients (NS2P) ? Median	32,443,708 -964,173	32,082,468 -643,601.5	38,301,837 -116,254	13,770,841 -5,025,862	48,750,950 -1,284,564
NS2P margin ? Median	6.48% -0.62	6.31% -0.29	6.67% 0.18	2.33% -5.07	7.17% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for NORTHSIDE HOSPITAL FORSYTH 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	12,141,323 5,089,215	17,138,565 4,572,541	15,118,460 5,268,134	41,746,228 13,092,619	40,334,769 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	77,595 224,999	100,000 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	401,485 299,524	209,917 188,688.5	177,935 370,813	12,612,632 309,361.5	225,157 375,329
⊳ 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	2,114,614	2,045,691
⊳ 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	0	0	0	1,231,563	1,112,333
⊳ 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	3,680,324	3,910,583	3,701,137	3,938,486	4,618,546
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ 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	9,382	3,797
⊳ Line 22: Rental of hospital space	7,041,613	8,251,514	10,668,429	0	8,591,465
⊳ 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	940,306	4,666,551	570,959	21,839,551	23,737,780
Total income ? Median	44,585,031 6,586,430	49,221,033 6,767,106	53,420,297 8,419,950	55,517,069 8,094,175	89,085,719 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	12,612,676 89,880.5	0 106,761	13,341,385 31,473.5
Net income Median	44,585,031 6,043,842	49,221,033 5,845,112	40,807,621 7,606,259	55,517,069 7,283,041	75,744,334 14,957,241
Net margin Median	8.69558% 4.62%	9.36937% 4.42%	6.91950% 5.16%	8.75988% 5.2%	10.51707% 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 NORTHSIDE HOSPITAL FORSYTH 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	53,316,679 23,241,334	55,172,489 23,709,545	59,093,534 24,248,380	59,425,248 22,858,541	65,643,084 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	53,316,679 21,577,146	55,172,489 22,041,594	59,093,534 22,722,063	59,425,248 21,570,441	65,643,084 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	27,293,188 11,160,864	32,638,476 11,987,345	39,906,356 12,926,866	40,967,011 11,884,480	44,997,640 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	27,293,188 10,918,923	32,638,476 11,706,976	39,906,356 12,615,917	40,967,011 11,458,116	44,997,640 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	513,239 594,888	375,239 595,761	411,574 577,894	398,561 542,168	287,792 549,667
Outlier Median	4,838,348 582,572	5,010,739 538,116	566,001 212,434	596,617 126,559	605,000 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,841,137 3,662,910	2,058,346 3,730,911	2,287,081 4,081,319	2,501,094 4,643,908	4,083,125 4,389,147
Charity care Median	28,204,328 2,654,636	33,173,223 2,940,659	32,839,979 3,380,215	36,030,057 3,488,738	37,652,084 3,233,405
Uncompensated care (UCC) Median	34,170,584 5,147,790	38,955,411 5,337,617	39,861,670 5,711,082	42,214,718 5,923,418	43,479,575 5,508,107
UCC as a % of operating expenses Median	7.30% 3.24	8.18% 3.12	7.43% 3.21	7.30% 3.3	6.89% 2.86
Total shortfall/UCC Median	38,011,721 9,489,989	41,013,757 9,424,297	42,148,751 10,120,158	44,715,812 11,171,337	47,562,700 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	195,920,205 52,142,039	219,771,724 54,485,252	230,702,175 57,395,589	250,970,807 58,830,919	266,950,855 61,722,907
Salaries as a % of operating expenses Median	36.30 36.68	39.03 36.56	38.85 36.37	39.53 35.93	38.41 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	633,949 1,449,244	695,049 1,475,986	2,155,941 1,563,078	1,902,001 1,721,954	5,940,181 2,991,828
Contract hours, direct-care Median	14,457.00 22,725	17,829.00 23,018.5	35,098.00 24,503.48	26,248.50 25,026.5	61,271.00 33,786
Contract wages, direct-care Median	43.85 64.67	38.98 64.53	61.43 65.06	72.46 68.97	96.95 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.