As of the July, 2022, release via CMS

NORTHEAST GEORGIA MEDICAL CENTER

CMS id: 110029
743 SPRING STREET NE, GAINESVILLE GA 30501. County: HALL
System: --
CBSA: Gainesville, GA

The 994-bed, acute-care hospital had $115,458,265 in net service to patients*, with a total profit margin of 20.88548% in fiscal year 2021, the latest year available.
It spent 8.13% of its operating expenses on uncompensated care and reported $2,215,549 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	455 118	460 118	463 119.5	486 118	529 119
Total beds Median	879 162	884 162	872 162	901 162	994 163.5
FTEs Median	5,433.40 788.06	5,497.56 793.42	5,589.49 806.03	5,673.71 787.61	5,766.53 804.34

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	1,152,721,062 150,932,746	1,266,568,544 158,950,878	1,160,664,593 168,696,998	1,134,066,527 163,454,693	1,492,480,771 186,589,412
Operating expenses Median	1,222,919,898 149,311,209	1,260,885,203 156,110,414	1,050,240,614 164,890,568	1,139,561,579 166,516,854	1,377,022,506 180,120,888
Net income from service 2 patients (NS2P) ? Median	-70,198,836 -964,173	5,683,341 -643,601.5	110,423,979 -116,254	-5,495,052 -5,025,862	115,458,265 -1,284,564
NS2P margin ? Median	-6.09% -0.62	0.45% -0.29	9.51% 0.18	-0.48% -5.07	7.74% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for NORTHEAST GEORGIA 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	77,921,109 5,089,215	108,198,756 4,572,541	54,777,657 5,268,134	31,100,391 13,092,619	248,062,530 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	2,633,181 224,999	1,950,982 199,009	747,436 206,870.5	1,406,257 194,343	2,386,748 249,496
⊳ Line 7: Investments ? ⊳ Median	42,421,228 299,524	71,331,047 188,688.5	25,117,915 370,813	-40,455,645 309,361.5	138,944,932 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	26,115	51,697	19,464	10,612	20,890
⊳ 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	5,588,414	5,135,167	5,752,916	4,544,801	4,250,655
⊳ 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	10,466,685	11,291,175	12,028,688	15,382,655	17,203,218
⊳ Line 18: Revenue from sale of medical records and abstracts	175,818	115,932	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	51,959	61,795	8,192	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ Line 23: Gov appropriations ? ⊳ Median	1,847,078 1,017,693	1,514,744 983,261.5	2,183,041 1,173,286	2,622,339 1,987,202	1,948,535 1,597,664
⊳ Sum Line 24	14,710,631	16,746,217	8,920,005	47,589,372	83,307,552
Total income ? Median	7,722,273 6,586,430	113,882,097 6,767,106	165,201,636 8,419,950	25,605,339 8,094,175	363,520,795 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	7,722,273 6,043,842	113,882,097 5,845,112	165,201,636 7,606,259	25,605,339 7,283,041	363,520,795 14,957,241
Net margin Median	0.62750% 4.62%	8.28374% 4.42%	13.59190% 5.16%	2.19757% 5.2%	20.88548% 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 NORTHEAST GEORGIA 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	142,028,323 23,241,334	151,866,951 23,709,545	149,854,797 24,248,380	154,784,737 22,858,541	192,976,062 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	136,127,373 21,577,146	145,703,508 22,041,594	142,699,984 22,722,063	146,893,314 21,570,441	184,039,010 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	1,341,078 1,845,420	1,085,457 1,757,392	1,466,627 1,738,842	1,527,148 1,510,463	961,175 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,881,738 3,535,627	3,818,210 3,746,588	3,893,234 3,782,288	4,466,265 3,865,578	5,743,946 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	1,678,134 1,203,033	1,259,776 1,215,295	1,794,952 1,313,657	1,898,010 1,365,298	2,231,931 1,179,746
All outpatient revenue Median Click here to show/hide details	60,711,566 11,160,864	68,670,036 11,987,345	71,778,124 12,926,866	62,621,253 11,884,480	70,022,804 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	60,711,566 10,918,923	68,670,036 11,706,976	71,778,124 12,615,917	62,621,253 11,458,116	70,022,804 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	745,556 3,386,837	5,427,431 3,360,806	10,916,689 3,508,953
Disproportionate-share hospital (DSH) Median	2,943,704 594,888	3,019,614 595,761	2,878,047 577,894	2,906,115 542,168	2,698,626 549,667
Outlier Median	6,431,505 582,572	11,449,066 538,116	2,012,708 212,434	1,816,385 126,559	2,756,241 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,831,600 3,662,910	1,836 3,730,911	3,884,493 4,081,319	10,491,557 4,643,908	2,215,549 4,389,147
Charity care Median	54,259,738 2,654,636	65,685,480 2,940,659	61,375,665 3,380,215	79,609,193 3,488,738	93,890,913 3,233,405
Uncompensated care (UCC) Median	75,581,130 5,147,790	87,610,824 5,337,617	83,968,502 5,711,082	98,612,879 5,923,418	111,986,460 5,508,107
UCC as a % of operating expenses Median	6.18% 3.24	6.95% 3.12	8.00% 3.21	8.65% 3.3	8.13% 2.86
Total shortfall/UCC Median	82,412,730 9,489,989	87,612,660 9,424,297	87,852,995 10,120,158	109,104,436 11,171,337	114,202,009 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	516,828,089 52,142,039	562,823,851 54,485,252	610,253,410 57,395,589	665,549,733 58,830,919	748,436,089 61,722,907
Salaries as a % of operating expenses Median	42.26 36.68	44.64 36.56	43.69 36.37	44.60 35.93	41.39 35.24
Intern, resident salaries* Median	235,380 2,598,592	1,395,401 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	11,950,884 1,449,244	10,616,738 1,475,986	0 1,563,078	14,446,930 1,721,954	0 2,991,828
Contract hours, direct-care Median	196,228.00 22,725	157,918.00 23,018.5	0.00 24,503.48	241,270.30 25,026.5	0.00 33,786
Contract wages, direct-care Median	60.90 64.67	67.23 64.53	0.00 65.06	59.88 68.97	0.00 88.94

* in an approved program

Return to top

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.