As of the July, 2022, release via CMS

TANNER MEDICAL CENTER

CMS id: 110011
705 DIXIE STREET, CARROLLTON GA 30117. County: CARROLL
System: --
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 199-bed, acute-care hospital had $-89,280,642 in net service to patients*, with a total profit margin of 6.47207% in fiscal year 2021, the latest year available.
It spent 10.78% of its operating expenses on uncompensated care and reported $2,707,452 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	135 118	135 118	135 119.5	135 118	169 119
Total beds Median	147 162	147 162	157 162	165 162	199 163.5
FTEs Median	1,488.06 788.06	1,561.16 793.42	1,581.45 806.03	1,631.14 787.61	1,615.83 804.34

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	245,396,210 150,932,746	256,236,871 158,950,878	271,902,681 168,696,998	256,895,406 163,454,693	290,103,246 186,589,412
Operating expenses Median	290,187,645 149,311,209	305,672,211 156,110,414	329,392,772 164,890,568	345,234,746 166,516,854	379,383,888 180,120,888
Net income from service 2 patients (NS2P) ? Median	-44,791,435 -964,173	-49,435,340 -643,601.5	-57,490,091 -116,254	-88,339,340 -5,025,862	-89,280,642 -1,284,564
NS2P margin ? Median	-18.25% -0.62	-19.29% -0.29	-21.14% 0.18	-34.39% -5.07	-30.78% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for TANNER 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	49,661,905 5,089,215	98,918,216 4,572,541	103,068,021 5,268,134	35,801,912 13,092,619	115,835,948 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	912,790 224,999	395,471 199,009	199,329 206,870.5	185,552 194,343	5,098,611 249,496
⊳ Line 7: Investments ? ⊳ Median	22,613,371 299,524	17,188,518 188,688.5	17,651,672 370,813	9,176,578 309,361.5	80,602,097 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	108,876	87,794	67,037	85,573	70,816
⊳ Line 11: Rebates and refunds of expenses	887,235	189,704	186,041	610,775	572,189
⊳ 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	1,310,932	1,223,887	1,267,850	1,053,368	771,222
⊳ Line 15: Revenue from rental of living quarters	536,567	564,177	673,812	804,176	692,233
⊳ 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	20,545	19,016	27,037	23,302	24,046
⊳ Line 18: Revenue from sale of medical records and abstracts	-81	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	42,991	41,314	76,538	67,699	59,048
⊳ Line 22: Rental of hospital space	265,769	325,100	311,401	491,208	539,950
⊳ 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	22,962,910	78,883,235	82,607,304	23,303,681	27,405,736
Total income ? Median	4,870,470 6,586,430	49,482,876 6,767,106	45,577,930 8,419,950	-52,537,428 8,094,175	26,555,306 15,162,888
Non-operating expenses Median	3,494,186 146,289.5	64,038 164,857	144,450 89,880.5	1,890,000 106,761	282,656 31,473.5
Net income Median	1,376,284 6,043,842	49,418,838 5,845,112	45,433,480 7,606,259	-54,427,428 7,283,041	26,272,650 14,957,241
Net margin Median	0.46645% 4.62%	13.91472% 4.42%	12.11654% 5.16%	-18.59512% 5.2%	6.47207% 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 TANNER 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	29,357,982 23,241,334	31,723,713 23,709,545	32,460,730 24,248,380	32,066,779 22,858,541	36,107,388 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	29,357,982 21,577,146	31,723,713 22,041,594	32,460,730 22,722,063	32,066,779 21,570,441	36,107,388 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	23,718,483 11,160,864	25,411,875 11,987,345	26,953,180 12,926,866	22,746,981 11,884,480	20,708,475 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	19,694,755 10,918,923	21,845,186 11,706,976	23,659,288 12,615,917	19,958,678 11,458,116	18,127,752 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	4,023,728 1,282,808	3,566,689 1,407,728	3,293,892 1,341,512	2,788,303 1,407,046	2,580,723 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	696,127 594,888	626,784 595,761	728,036 577,894	659,116 542,168	753,712 549,667
Outlier Median	678,153 582,572	921,439 538,116	1,187,256 212,434	252,688 126,559	546,242 139,139

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	2,707,452 4,389,147
Charity care Median	2,769,977 2,654,636	14,463,695 2,940,659	21,647,658 3,380,215	21,878,568 3,488,738	17,479,422 3,233,405
Uncompensated care (UCC) Median	12,129,889 5,147,790	16,662,592 5,337,617	22,356,635 5,711,082	25,057,205 5,923,418	40,912,640 5,508,107
UCC as a % of operating expenses Median	4.18% 3.24	5.45% 3.12	6.79% 3.21	7.26% 3.3	10.78% 2.86
Total shortfall/UCC Median	12,129,889 9,489,989	16,662,592 9,424,297	22,356,635 10,120,158	25,057,205 11,171,337	43,620,092 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	113,099,651 52,142,039	118,495,254 54,485,252	122,085,112 57,395,589	126,213,208 58,830,919	128,162,746 61,722,907
Salaries as a % of operating expenses Median	38.97 36.68	38.91 36.56	37.06 36.37	36.56 35.93	33.78 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	2,235,707 1,449,244	2,801,454 1,475,986	4,303,648 1,563,078	0 1,721,954	22,116,746 2,991,828
Contract hours, direct-care Median	25,760.00 22,725	35,196.00 23,018.5	52,647.00 24,503.48	0.00 25,026.5	174,472.00 33,786
Contract wages, direct-care Median	86.79 64.67	79.60 64.53	81.75 65.06	0.00 68.97	126.76 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.