As of the July, 2022, release via CMS

TANNER MEDICAL CENTER-VILLA RICA

CMS id: 110015
601 DALLAS ROAD, VILLA RICA GA 30180. County: CARROLL
System: --
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 135-bed, acute-care hospital had $57,515,634 in net service to patients*, with a total profit margin of 32.85490% in fiscal year 2021, the latest year available.
It spent 16.05% 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	34 118	34 118	34 119.5	47 118	47 119
Total beds Median	122 162	132 162	132 162	145 162	135 163.5
FTEs Median	575.81 788.06	614.31 793.42	673.69 806.03	699.78 787.61	699.78 804.34

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	119,672,621 150,932,746	145,085,917 158,950,878	156,836,303 168,696,998	158,561,476 163,454,693	219,761,486 186,589,412
Operating expenses Median	76,535,711 149,311,209	96,532,134 156,110,414	110,846,345 164,890,568	120,099,958 166,516,854	162,245,852 180,120,888
Net income from service 2 patients (NS2P) ? Median	43,136,910 -964,173	48,553,783 -643,601.5	45,989,958 -116,254	38,461,518 -5,025,862	57,515,634 -1,284,564
NS2P margin ? Median	36.05% -0.62	33.47% -0.29	29.32% 0.18	24.26% -5.07	26.17% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for TANNER MEDICAL CENTER-VILLA RICA 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	9,969,741 5,089,215	8,507,922 4,572,541	10,623,912 5,268,134	13,814,183 13,092,619	22,041,630 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	253,782 224,999	251,116 199,009	59,326 206,870.5	329,128 194,343	1,264,480 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ 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	0
⊳ Line 11: Rebates and refunds of expenses	37,180	74,459	74,360	74,360	74,360
⊳ 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	339,569	377,402	423,085	404,649	329,901
⊳ 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	1,862	2,683	2,866	2,757	2,652,354
⊳ 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	10,899	10,605	10,954	9,242	8,525
⊳ Line 22: Rental of hospital space	0	0	0	0	21,518
⊳ 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	9,326,449	7,791,657	10,053,321	12,994,047	17,690,492
Total income ? Median	53,106,651 6,586,430	57,061,705 6,767,106	56,613,870 8,419,950	52,275,701 8,094,175	79,557,264 15,162,888
Non-operating expenses Median	6,204 146,289.5	28,425,496 164,857	29,912,356 89,880.5	0 106,761	113,082 31,473.5
Net income Median	53,100,447 6,043,842	28,636,209 5,845,112	26,701,514 7,606,259	52,275,701 7,283,041	79,444,182 14,957,241
Net margin Median	40.95918% 4.62%	18.64411% 4.42%	15.94499% 5.16%	30.32661% 5.2%	32.85490% 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-VILLA RICA 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	9,582,300 23,241,334	10,424,619 23,709,545	10,867,243 24,248,380	11,401,192 22,858,541	13,328,454 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	6,703,596 21,577,146	7,904,481 22,041,594	8,542,096 22,722,063	9,539,942 21,570,441	12,095,291 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	2,878,704 1,845,420	2,520,138 1,757,392	2,325,147 1,738,842	1,861,250 1,510,463	1,233,163 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	11,594,267 11,160,864	14,311,789 11,987,345	15,495,621 12,926,866	16,626,584 11,884,480	21,766,166 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	11,594,267 10,918,923	14,311,789 11,706,976	15,495,621 12,615,917	16,626,584 11,458,116	21,766,166 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	165,298 594,888	190,517 595,761	192,733 577,894	207,096 542,168	246,094 549,667
Outlier Median	198,989 582,572	162,828 538,116	216,764 212,434	124,269 126,559	167,203 139,139

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	889,765 2,654,636	3,870,524 2,940,659	11,641,718 3,380,215	12,912,351 3,488,738	10,930,806 3,233,405
Uncompensated care (UCC) Median	6,274,338 5,147,790	9,078,057 5,337,617	11,827,507 5,711,082	14,094,840 5,923,418	26,041,577 5,508,107
UCC as a % of operating expenses Median	8.20% 3.24	9.40% 3.12	10.67% 3.21	11.74% 3.3	16.05% 2.86
Total shortfall/UCC Median	6,274,338 9,489,989	9,078,057 9,424,297	11,827,507 10,120,158	14,094,840 11,171,337	26,041,577 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	38,350,651 52,142,039	40,227,146 54,485,252	47,145,914 57,395,589	50,648,525 58,830,919	56,133,796 61,722,907
Salaries as a % of operating expenses Median	50.11 36.68	41.67 36.56	42.53 36.37	42.17 35.93	34.60 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	788,702 1,449,244	1,374,100 1,475,986	1,981,854 1,563,078	0 1,721,954	9,514,097 2,991,828
Contract hours, direct-care Median	16,571.00 22,725	20,740.00 23,018.5	31,447.00 24,503.48	0.00 25,026.5	87,806.00 33,786
Contract wages, direct-care Median	47.60 64.67	66.25 64.53	63.02 65.06	0.00 68.97	108.35 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.