As of the July, 2022, release via CMS

SPALDING REGIONAL HOSPITAL

CMS id: 110031
601 SOUTH 8TH STREET, GRIFFIN GA 30224. County: SPALDING
System: WELLSTAR HEALTH SYSTEM INC
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 160-bed, acute-care hospital had $-1,284,564 in net service to patients*, with a total profit margin of 4.63338% in fiscal year 2021, the latest year available.
It spent 11.51% of its operating expenses on uncompensated care and reported $4,170,096 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	138 118	138 118	138 119.5	138 118	138 119
Total beds Median	160 162	160 162	160 162	160 162	160 163.5
FTEs Median	674.86 788.06	700.16 793.42	681.77 806.03	716.76 787.61	686.60 804.34

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	119,725,368 150,932,746	130,198,168 158,950,878	139,741,838 168,696,998	133,620,436 163,454,693	150,905,196 186,589,412
Operating expenses Median	112,442,786 149,311,209	121,821,820 156,110,414	138,430,564 164,890,568	146,452,091 166,516,854	152,189,760 180,120,888
Net income from service 2 patients (NS2P) ? Median	7,282,582 -964,173	8,376,348 -643,601.5	1,311,274 -116,254	-12,831,655 -5,025,862	-1,284,564 -1,284,564
NS2P margin ? Median	6.08% -0.62	6.43% -0.29	0.94% 0.18	-9.60% -5.07	-0.85% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SPALDING REGIONAL HOSPITAL 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	204,089 5,089,215	724,103 4,572,541	1,019,948 5,268,134	12,778,243 13,092,619	8,678,684 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	-961 299,524	671,664 188,688.5	659,478 370,813	410,643 309,361.5	249,447 375,329
⊳ 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	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	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	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	0	90	90,630	187	44
⊳ 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	383	0	0	0	0
⊳ Line 22: Rental of hospital space	0	-234	-8,464	322,176	699,510
⊳ 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	204,667	52,583	278,304	12,045,237	7,729,683
Total income ? Median	7,486,671 6,586,430	9,100,451 6,767,106	2,331,222 8,419,950	-53,412 8,094,175	7,394,120 15,162,888
Non-operating expenses Median	86,353 146,289.5	0 164,857	0 89,880.5	-3,663,368 106,761	-1 31,473.5
Net income Median	7,400,318 6,043,842	9,100,451 5,845,112	2,331,222 7,606,259	3,609,956 7,283,041	7,394,121 14,957,241
Net margin Median	6.17056% 4.62%	6.95103% 4.42%	1.65615% 5.16%	2.46584% 5.2%	4.63338% 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 SPALDING REGIONAL HOSPITAL 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	23,557,725 23,241,334	23,716,097 23,709,545	20,057,795 24,248,380	19,833,247 22,858,541	21,403,206 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	23,557,725 21,577,146	23,716,097 22,041,594	20,057,795 22,722,063	19,833,247 21,570,441	21,403,206 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	10,269,052 11,160,864	10,371,541 11,987,345	10,167,154 12,926,866	8,315,101 11,884,480	6,422,682 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	10,269,052 10,918,923	10,371,541 11,706,976	10,167,154 12,615,917	8,315,101 11,458,116	6,422,682 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	795,894 594,888	839,632 595,761	689,220 577,894	714,677 542,168	675,349 549,667
Outlier Median	557,144 582,572	641,442 538,116	282,926 212,434	58,444 126,559	87,555 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,457,312 3,662,910	2,259,953 3,730,911	2,004,915 4,081,319	3,653,912 4,643,908	4,170,096 4,389,147
Charity care Median	11,712,743 2,654,636	8,910,853 2,940,659	14,271,503 3,380,215	15,816,466 3,488,738	15,196,067 3,233,405
Uncompensated care (UCC) Median	14,415,363 5,147,790	12,307,303 5,337,617	17,313,447 5,711,082	18,843,917 5,923,418	17,514,367 5,508,107
UCC as a % of operating expenses Median	12.82% 3.24	10.10% 3.12	12.51% 3.21	12.87% 3.3	11.51% 2.86
Total shortfall/UCC Median	16,872,675 9,489,989	14,567,256 9,424,297	19,318,362 10,120,158	22,497,829 11,171,337	21,684,463 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	41,680,250 52,142,039	44,641,102 54,485,252	48,298,480 57,395,589	52,139,130 58,830,919	54,893,242 61,722,907
Salaries as a % of operating expenses Median	37.07 36.68	36.64 36.56	34.89 36.37	35.60 35.93	36.07 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	1,360,598 1,449,244	3,570,899 1,475,986	2,166,500 1,563,078	1,179,257 1,721,954	2,278,159 2,991,828
Contract hours, direct-care Median	21,270.00 22,725	57,871.00 23,018.5	30,368.00 24,503.48	16,589.00 25,026.5	21,306.00 33,786
Contract wages, direct-care Median	63.97 64.67	61.70 64.53	71.34 65.06	71.09 68.97	106.93 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.