As of the July, 2022, release via CMS

EMORY DECATUR

CMS id: 110076
2701 NORTH DECATUR ROAD, DECATUR GA 30033. County: DEKALB
System: --
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 405-bed, acute-care hospital had $-60,122,509 in net service to patients*, with a total profit margin of 1.15775% in fiscal year 2021, the latest year available.
It spent 7.15% of its operating expenses on uncompensated care and reported $2,814,648 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	gov	gov
Acute beds Median	315 118	318 118	318 119.5	314 118	297 119
Total beds Median	419 162	422 162	422 162	428 162	405 163.5
FTEs Median	1,887.00 788.06	1,924.96 793.42	2,147.90 806.03	2,302.68 787.61	2,043.21 804.34

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	319,420,580 150,932,746	318,829,267 158,950,878	313,148,570 168,696,998	309,133,532 163,454,693	348,473,172 186,589,412
Operating expenses Median	327,822,488 149,311,209	339,176,206 156,110,414	350,008,113 164,890,568	381,535,837 166,516,854	408,595,681 180,120,888
Net income from service 2 patients (NS2P) ? Median	-8,401,908 -964,173	-20,346,939 -643,601.5	-36,859,543 -116,254	-72,402,305 -5,025,862	-60,122,509 -1,284,564
NS2P margin ? Median	-2.63% -0.62	-6.38% -0.29	-11.77% 0.18	-23.42% -5.07	-17.25% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for EMORY DECATUR 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	14,367,484 5,089,215	9,774,367 4,572,541	2,185,379 5,268,134	11,613,218 13,092,619	69,504,402 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	1,742,770 194,343	774,729 249,496
⊳ Line 7: Investments ? ⊳ Median	9,288,078 299,524	4,107,569 188,688.5	-1,560,950 370,813	330,896 309,361.5	609,948 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	71	0	0	0	0
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	0	0	0	190,342	220,881
⊳ Line 13: Revenue from laundry and linen service	0	0	757	1,269	1,071
⊳ Line 14: Revenue from meals sold to emplyees and guests	15,171	12,186	15,063	10,994	1,435
⊳ 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	1,172,793	285,359
⊳ Line 18: Revenue from sale of medical records and abstracts	0	66,275	0	391,891	411,531
⊳ 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	435,265	434,531
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	5,808
⊳ 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	5,064,164	5,588,337	3,730,509	7,336,998	66,759,109
Total income ? Median	5,965,576 6,586,430	-10,572,572 6,767,106	-34,674,164 8,419,950	-60,789,087 8,094,175	9,381,893 15,162,888
Non-operating expenses Median	0 146,289.5	3,375 164,857	0 89,880.5	4,681,908 106,761	4,542,766 31,473.5
Net income Median	5,965,576 6,043,842	-10,575,947 5,845,112	-34,674,164 7,606,259	-65,470,995 7,283,041	4,839,127 14,957,241
Net margin Median	1.78723% 4.62%	-3.21845% 4.42%	-10.99601% 5.16%	-20.41205% 5.2%	1.15775% 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 EMORY DECATUR 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	51,905,817 23,241,334	48,973,691 23,709,545	50,207,996 24,248,380	46,102,346 22,858,541	47,268,999 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	47,355,494 21,577,146	44,713,803 22,041,594	45,209,386 22,722,063	41,553,581 21,570,441	41,612,324 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	4,550,323 3,535,627	4,259,888 3,746,588	4,998,610 3,782,288	4,548,765 3,865,578	5,656,675 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	19,151,725 11,160,864	19,866,857 11,987,345	20,928,308 12,926,866	16,787,945 11,884,480	14,541,199 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	19,151,725 10,918,923	19,866,857 11,706,976	20,928,308 12,615,917	16,787,945 11,458,116	14,541,199 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	864,337 3,284,314	841,102 3,250,551	933,010 3,386,837	976,105 3,360,806	954,565 3,508,953
Disproportionate-share hospital (DSH) Median	2,211,359 594,888	1,940,994 595,761	1,977,171 577,894	1,624,348 542,168	1,441,099 549,667
Outlier Median	1,671,515 582,572	1,381,955 538,116	1,710,290 212,434	817,836 126,559	1,169,960 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,554,766 3,662,910	1,184,193 3,730,911	2,909,920 4,081,319	13,013,583 4,643,908	2,814,648 4,389,147
Charity care Median	15,405,447 2,654,636	15,231,588 2,940,659	16,767,431 3,380,215	15,269,714 3,488,738	12,456,948 3,233,405
Uncompensated care (UCC) Median	25,104,829 5,147,790	26,995,601 5,337,617	26,607,436 5,711,082	29,374,194 5,923,418	29,202,501 5,508,107
UCC as a % of operating expenses Median	7.66% 3.24	7.96% 3.12	7.60% 3.21	7.70% 3.3	7.15% 2.86
Total shortfall/UCC Median	27,659,595 9,489,989	28,179,794 9,424,297	29,517,356 10,120,158	42,387,777 11,171,337	32,017,149 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	112,561,664 52,142,039	124,077,101 54,485,252	139,323,783 57,395,589	159,154,867 58,830,919	157,129,741 61,722,907
Salaries as a % of operating expenses Median	34.34 36.68	36.58 36.56	39.81 36.37	41.71 35.93	38.46 35.24
Intern, resident salaries* Median	646,435 2,598,592	731,358 2,686,824	828,200 2,753,773	655,712 2,937,156	55,793 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	9,238,328 1,449,244	8,518,310 1,475,986	5,119,600 1,563,078	10,241,621 1,721,954	14,517,462 2,991,828
Contract hours, direct-care Median	136,308.46 22,725	123,257.07 23,018.5	80,837.66 24,503.48	151,627.00 25,026.5	143,418.00 33,786
Contract wages, direct-care Median	67.78 64.67	69.11 64.53	63.33 65.06	67.54 68.97	101.22 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.