As of the July, 2022, release via CMS

UNION GENERAL HOSPITAL

CMS id: 110051
130 HOSPITAL CIRCLE SUITE B, BLAIRSVILLE GA 30512. County: UNION
System: UNION GENERAL HOSPITAL INC.
CBSA: Rural Georgia

The 189-bed, acute-care hospital had $6,448,478 in net service to patients*, with a total profit margin of 15.66513% in fiscal year 2021, the latest year available.
It spent 3.28% 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	34 118	34 119
Total beds Median	189 162	189 162	189 162	189 162	189 163.5
FTEs Median	572.37 788.06	653.49 793.42	673.04 806.03	720.56 787.61	696.86 804.34

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	68,467,345 150,932,746	67,450,037 158,950,878	74,144,652 168,696,998	79,047,299 163,454,693	96,189,009 186,589,412
Operating expenses Median	63,834,109 149,311,209	64,009,058 156,110,414	76,047,975 164,890,568	83,798,634 166,516,854	89,740,531 180,120,888
Net income from service 2 patients (NS2P) ? Median	4,633,236 -964,173	3,440,979 -643,601.5	-1,903,323 -116,254	-4,751,335 -5,025,862	6,448,478 -1,284,564
NS2P margin ? Median	6.77% -0.62	5.10% -0.29	-2.57% 0.18	-6.01% -5.07	6.70% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UNION GENERAL 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	3,029,362 5,089,215	686,502 4,572,541	2,724,345 5,268,134	3,421,964 13,092,619	10,220,743 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	388,723 224,999	173,020 199,009	219,414 206,870.5	249,305 194,343	514,225 249,496
⊳ Line 7: Investments ? ⊳ Median	70,763 299,524	169,867 188,688.5	543,573 370,813	-2,341,634 309,361.5	1,375,721 375,329
⊳ 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	138,919	229,985	353,668	552,119	537,052
⊳ 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	255,592	263,607	284,704	258,230	152,548
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	1,550	0	0	60	0
⊳ Line 17: Revenue from sale of drugs to other than patients	-15,005	143,010	75,504	620,121	2,242,972
⊳ Line 18: Revenue from sale of medical records and abstracts	13,716	541	2,916	15,728	22,607
⊳ 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	915	4,200	3,925	2,846	3,934
⊳ Line 22: Rental of hospital space	606,017	526,843	585,005	573,387	554,847
⊳ 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	1,568,172	-824,571	655,636	3,491,802	4,816,837
Total income ? Median	7,662,598 6,586,430	4,127,481 6,767,106	821,022 8,419,950	-1,329,371 8,094,175	16,669,221 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	7,662,598 6,043,842	4,127,481 5,845,112	821,022 7,606,259	-1,329,371 7,283,041	16,669,221 14,957,241
Net margin Median	10.71741% 4.62%	6.05766% 4.42%	1.06808% 5.16%	-1.61196% 5.2%	15.66513% 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 UNION GENERAL 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	7,695,999 23,241,334	8,675,976 23,709,545	8,902,814 24,248,380	9,303,913 22,858,541	11,458,121 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	6,639,961 21,577,146	7,523,148 22,041,594	7,791,717 22,722,063	8,321,885 21,570,441	10,078,070 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	1,056,038 1,203,033	1,152,828 1,215,295	1,111,097 1,313,657	982,028 1,365,298	1,380,051 1,179,746
All outpatient revenue Median Click here to show/hide details	9,015,596 11,160,864	10,203,728 11,987,345	10,746,796 12,926,866	10,864,977 11,884,480	12,516,377 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	8,675,370 10,918,923	9,863,849 11,706,976	10,461,923 12,615,917	10,601,941 11,458,116	11,873,293 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	340,226 618,038	339,879 697,279	284,873 690,232	263,036 684,010	643,084 670,558
⊳ 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	144,840 594,888	121,587 595,761	173,072 577,894	189,053 542,168	210,495 549,667
Outlier Median	47,403 582,572	61,520 538,116	78,395 212,434	26,228 126,559	60,577 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	194,161 3,662,910	152,187 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	1,983,041 2,654,636	2,584,965 2,940,659	1,094,991 3,380,215	1,600,332 3,488,738	1,951,270 3,233,405
Uncompensated care (UCC) Median	2,954,416 5,147,790	4,294,385 5,337,617	3,232,314 5,711,082	2,639,223 5,923,418	2,943,101 5,508,107
UCC as a % of operating expenses Median	4.63% 3.24	6.71% 3.12	4.25% 3.21	3.15% 3.3	3.28% 2.86
Total shortfall/UCC Median	3,148,577 9,489,989	4,446,572 9,424,297	3,232,314 10,120,158	2,639,223 11,171,337	2,943,101 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	25,457,735 52,142,039	29,197,122 54,485,252	31,774,058 57,395,589	38,878,329 58,830,919	39,816,233 61,722,907
Salaries as a % of operating expenses Median	41.63 36.68	44.14 36.56	40.93 36.37	46.39 35.93	44.37 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	2,441,629 1,449,244	1,297,984 1,475,986	333,353 1,563,078	287,019 1,721,954	1,457,161 2,991,828
Contract hours, direct-care Median	38,461.00 22,725	16,183.00 23,018.5	8,104.00 24,503.48	7,121.00 25,026.5	14,125.00 33,786
Contract wages, direct-care Median	63.48 64.67	80.21 64.53	41.13 65.06	40.31 68.97	103.16 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.