As of the July, 2022, release via CMS

APPLING GENERAL HOSPITAL

CMS id: 110071
301 EAST TOLLISON STREET, BAXLEY GA 31513. County: APPLING
System: --
CBSA: Rural Georgia

The 165-bed, acute-care hospital had $-9,826,926 in net service to patients*, with a total profit margin of 12.32153% in fiscal year 2021, the latest year available.
It spent 8.25% of its operating expenses on uncompensated care and reported $511,093 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	31 118	31 118	31 119.5	31 118	31 119
Total beds Median	165 162	165 162	165 162	165 162	165 163.5
FTEs Median	338.39 788.06	302.64 793.42	308.76 806.03	289.25 787.61	274.62 804.34

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	30,349,878 150,932,746	28,108,967 158,950,878	28,565,228 168,696,998	30,723,266 163,454,693	28,866,583 186,589,412
Operating expenses Median	31,183,951 149,311,209	30,471,424 156,110,414	31,216,840 164,890,568	35,150,595 166,516,854	38,693,509 180,120,888
Net income from service 2 patients (NS2P) ? Median	-834,073 -964,173	-2,362,457 -643,601.5	-2,651,612 -116,254	-4,427,329 -5,025,862	-9,826,926 -1,284,564
NS2P margin ? Median	-2.75% -0.62	-8.40% -0.29	-9.28% 0.18	-14.41% -5.07	-34.04% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for APPLING 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	1,750,183 5,089,215	2,242,846 4,572,541	1,553,510 5,268,134	2,106,554 13,092,619	15,264,556 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,170,659 224,999	1,828,759 199,009	1,222,089 206,870.5	1,180,425 194,343	5,588,254 249,496
⊳ 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	350	350	351	45
⊳ Line 11: Rebates and refunds of expenses	16,459	17,217	24,044	15,188	6,169
⊳ 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	155,857	124,849	179,337	171,264	108,752
⊳ 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	117,110	102,606	74,281	45,245	64,551
⊳ Line 18: Revenue from sale of medical records and abstracts	565	276	375	867	753
⊳ 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	1,649	1,233	1,128	818	122
⊳ Line 22: Rental of hospital space	33,000	30,950	20,500	17,350	32,400
⊳ Line 23: Gov appropriations ? ⊳ Median	254,884 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	--	136,606	31,406	675,046	9,463,510
Total income ? Median	916,110 6,586,430	-119,611 6,767,106	-1,098,102 8,419,950	-2,320,775 8,094,175	5,437,630 15,162,888
Non-operating expenses Median	18,131 146,289.5	0 164,857	13,641 89,880.5	0 106,761	0 31,473.5
Net income Median	897,979 6,043,842	-119,611 5,845,112	-1,111,743 7,606,259	-2,320,775 7,283,041	5,437,630 14,957,241
Net margin Median	2.79744% 4.62%	-0.39408% 4.42%	-3.69120% 5.16%	-7.06911% 5.2%	12.32153% 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 APPLING 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	9,950,393 23,241,334	8,486,807 23,709,545	8,275,770 24,248,380	8,098,391 22,858,541	6,742,701 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	2,967,842 21,577,146	2,257,875 22,041,594	2,362,228 22,722,063	2,506,211 21,570,441	2,172,781 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	6,744,695 1,845,420	5,852,501 1,757,392	5,585,151 1,738,842	5,176,742 1,510,463	4,171,514 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	237,856 1,203,033	376,431 1,215,295	328,391 1,313,657	415,438 1,365,298	398,406 1,179,746
All outpatient revenue Median Click here to show/hide details	1,899,104 11,160,864	1,596,680 11,987,345	1,571,668 12,926,866	1,727,007 11,884,480	1,469,423 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	1,471,414 10,918,923	1,247,890 11,706,976	1,207,910 12,615,917	1,211,741 11,458,116	1,067,554 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	427,690 618,038	348,790 697,279	363,758 690,232	515,266 684,010	401,869 670,558
⊳ 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	48,904 594,888	39,822 595,761	35,118 577,894	30,718 542,168	7,121 549,667
Outlier Median	150,473 582,572	5,694 538,116	43,983 212,434	0 126,559	20,212 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	611,463 3,662,910	842,186 3,730,911	684,825 4,081,319	22,079 4,643,908	511,093 4,389,147
Charity care Median	541,293 2,654,636	879,830 2,940,659	364,208 3,380,215	910,896 3,488,738	1,434,799 3,233,405
Uncompensated care (UCC) Median	2,908,276 5,147,790	2,431,395 5,337,617	2,941,114 5,711,082	3,315,510 5,923,418	3,191,334 5,508,107
UCC as a % of operating expenses Median	9.33% 3.24	7.98% 3.12	9.42% 3.21	9.43% 3.3	8.25% 2.86
Total shortfall/UCC Median	3,519,739 9,489,989	3,273,581 9,424,297	3,625,939 10,120,158	3,337,589 11,171,337	3,702,427 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	13,301,134 52,142,039	11,812,754 54,485,252	12,373,536 57,395,589	15,627,853 58,830,919	15,903,175 61,722,907
Salaries as a % of operating expenses Median	42.65 36.68	38.77 36.56	39.64 36.37	44.46 35.93	41.10 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	322,422 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	8,919.00 22,725	0.00 23,018.5	0.00 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	36.15 64.67	0.00 64.53	0.00 65.06	0.00 68.97	0.00 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.