As of the July, 2022, release via CMS

AU MEDICAL CENTER INC

CMS id: 110034
1120 15TH STREET, AUGUSTA GA 30912. County: RICHMOND
System: AU HEALTH SYSTEM INC
CBSA: Augusta-Richmond County, GA-SC

The 464-bed, acute-care hospital had $-191,963,539 in net service to patients*, with a total profit margin of -0.05094% in fiscal year 2021, the latest year available.
It spent 8.10% of its operating expenses on uncompensated care and reported $35,954 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	gov	gov	gov	gov	gov
Acute beds Median	359 118	346 118	326 119.5	324 118	324 119
Total beds Median	499 162	486 162	466 162	464 162	464 163.5
FTEs Median	3,864.27 788.06	3,912.38 793.42	3,301.75 806.03	3,535.79 787.61	3,705.40 804.34

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	632,258,073 150,932,746	653,750,204 158,950,878	631,772,630 168,696,998	683,593,440 163,454,693	745,404,287 186,589,412
Operating expenses Median	735,790,121 149,311,209	761,610,926 156,110,414	766,221,302 164,890,568	865,407,862 166,516,854	937,367,826 180,120,888
Net income from service 2 patients (NS2P) ? Median	-103,532,048 -964,173	-107,860,722 -643,601.5	-134,448,672 -116,254	-181,814,422 -5,025,862	-191,963,539 -1,284,564
NS2P margin ? Median	-16.37% -0.62	-16.50% -0.29	-21.28% 0.18	-26.60% -5.07	-25.75% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for AU MEDICAL CENTER INC 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	108,215,914 5,089,215	129,674,251 4,572,541	128,085,333 5,268,134	198,318,939 13,092,619	191,486,251 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	2,991,635 299,524	2,555,095 188,688.5	3,743,444 370,813	3,830,000 309,361.5	2,554,825 375,329
⊳ 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	11,129	3,114	482
⊳ 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	5,784,261	44,219,440	55,830,774	77,811,552	97,749,736
⊳ 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	70,720	97,671	73,687	74,973
⊳ Line 22: Rental of hospital space	250,102	697,937	925,994	711,663	199,652
⊳ Line 23: Gov appropriations ? ⊳ Median	29,809,501 1,017,693	28,332,138 983,261.5	31,992,211 1,173,286	32,500,563 1,987,202	30,602,507 1,597,664
⊳ Sum Line 24	69,380,415	53,798,921	35,484,110	83,388,360	60,304,076
Total income ? Median	4,683,866 6,586,430	21,813,529 6,767,106	-6,363,339 8,419,950	16,504,517 8,094,175	-477,288 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	4,683,866 6,043,842	21,813,529 5,845,112	-6,363,339 7,606,259	16,504,517 7,283,041	-477,288 14,957,241
Net margin Median	0.63255% 4.62%	2.78438% 4.42%	-0.83744% 5.16%	1.87145% 5.2%	-0.05094% 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 AU MEDICAL CENTER INC 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	96,952,674 23,241,334	98,187,160 23,709,545	106,205,423 24,248,380	107,637,490 22,858,541	118,616,976 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	96,952,674 21,577,146	98,187,160 22,041,594	106,205,423 22,722,063	107,637,490 21,570,441	118,616,976 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	53,757,176 11,160,864	54,227,939 11,987,345	56,706,207 12,926,866	64,487,054 11,884,480	59,440,056 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	53,757,176 10,918,923	54,227,939 11,706,976	56,706,207 12,615,917	64,487,054 11,458,116	59,440,056 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	24,410,487 3,284,314	24,248,894 3,250,551	26,162,839 3,386,837	26,721,301 3,360,806	28,090,148 3,508,953
Disproportionate-share hospital (DSH) Median	2,798,440 594,888	2,978,084 595,761	2,954,483 577,894	2,527,963 542,168	2,180,481 549,667
Outlier Median	7,203,659 582,572	4,823,090 538,116	4,537,316 212,434	1,474,866 126,559	958,888 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	26,164 3,662,910	0 3,730,911	24,132 4,081,319	32,414 4,643,908	35,954 4,389,147
Charity care Median	38,754,109 2,654,636	38,579,174 2,940,659	43,521,459 3,380,215	111,679,301 3,488,738	65,392,124 3,233,405
Uncompensated care (UCC) Median	53,915,660 5,147,790	59,013,812 5,337,617	55,102,355 5,711,082	122,215,704 5,923,418	75,966,905 5,508,107
UCC as a % of operating expenses Median	7.33% 3.24	7.75% 3.12	7.19% 3.21	14.12% 3.3	8.10% 2.86
Total shortfall/UCC Median	53,941,824 9,489,989	59,013,812 9,424,297	55,126,487 10,120,158	122,248,118 11,171,337	76,002,859 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	236,455,297 52,142,039	239,293,338 54,485,252	210,700,941 57,395,589	225,260,043 58,830,919	247,057,342 61,722,907
Salaries as a % of operating expenses Median	34.93 36.68	34.18 36.56	27.50 36.37	26.03 35.93	26.36 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	22,359,934 1,251,927	21,115,019 1,186,494	24,186,338 1,204,885	23,496,825 1,279,653	27,462,869 1,469,317
Contract adjusted salaries, direct-care Median	22,945,167 1,449,244	21,213,026 1,475,986	28,995,748 1,563,078	0 1,721,954	41,886,469 2,991,828
Contract hours, direct-care Median	794,592.00 22,725	773,322.00 23,018.5	1,076,934.55 24,503.48	0.00 25,026.5	1,275,885.00 33,786
Contract wages, direct-care Median	28.88 64.67	27.43 64.53	26.92 65.06	0.00 68.97	32.83 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.