As of the July, 2022, release via CMS

EMANUEL MEDICAL CENTER

CMS id: 110109
117 KITE ROAD, SWAINSBORO GA 30401. County: EMANUEL
System: --
CBSA: Rural Georgia

The 90-bed, acute-care hospital had $-5,494,974 in net service to patients*, with a total profit margin of 19.50041% in fiscal year 2021, the latest year available.
It spent 12.02% of its operating expenses on uncompensated care and reported $31,725 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	37 118	37 118	37 119.5	18 118	18 119
Total beds Median	104 162	109 162	109 162	90 162	90 163.5
FTEs Median	294.04 788.06	306.57 793.42	314.49 806.03	302.04 787.61	295.41 804.34

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	26,609,162 150,932,746	28,964,211 158,950,878	30,373,014 168,696,998	27,751,847 163,454,693	31,774,050 186,589,412
Operating expenses Median	30,689,189 149,311,209	31,383,431 156,110,414	32,433,548 164,890,568	32,659,082 166,516,854	37,269,024 180,120,888
Net income from service 2 patients (NS2P) ? Median	-4,080,027 -964,173	-2,419,220 -643,601.5	-2,060,534 -116,254	-4,907,235 -5,025,862	-5,494,974 -1,284,564
NS2P margin ? Median	-15.33% -0.62	-8.35% -0.29	-6.78% 0.18	-17.68% -5.07	-17.29% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for EMANUEL MEDICAL CENTER 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	3,127,899 5,089,215	2,684,860 4,572,541	3,603,109 5,268,134	3,577,352 13,092,619	14,523,110 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,183,172 224,999	1,537,496 199,009	1,934,837 206,870.5	1,322,337 194,343	1,659,710 249,496
⊳ Line 7: Investments ? ⊳ Median	5,515 299,524	7,310 188,688.5	12,634 370,813	9,305 309,361.5	23,662 375,329
⊳ 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	22	90
⊳ 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	293,888	315,116	366,970	295,364	158,252
⊳ 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	25	0	12	0	24,413
⊳ Line 18: Revenue from sale of medical records and abstracts	6,829	3,261	3,720	4,973	846
⊳ 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	3,407	209	316	0	0
⊳ Line 22: Rental of hospital space	42,881	35,638	56,963	59,638	46,551
⊳ Line 23: Gov appropriations ? ⊳ Median	38,657 1,017,693	211,736 983,261.5	99,507 1,173,286	50,961 1,987,202	152,254 1,597,664
⊳ Sum Line 24	1,553,525	574,094	1,128,150	1,834,752	12,457,332
Total income ? Median	-952,128 6,586,430	265,640 6,767,106	1,542,575 8,419,950	-1,329,883 8,094,175	9,028,136 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	-952,128 6,043,842	265,640 5,845,112	1,542,575 7,606,259	-1,329,883 7,283,041	9,028,136 14,957,241
Net margin Median	-3.20182% 4.62%	0.83933% 4.42%	4.54017% 5.16%	-4.24487% 5.2%	19.50041% 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 EMANUEL MEDICAL CENTER 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	4,682,585 23,241,334	5,235,659 23,709,545	5,144,918 24,248,380	4,308,236 22,858,541	4,462,303 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	3,016,710 21,577,146	3,433,656 22,041,594	3,133,877 22,722,063	3,051,897 21,570,441	3,461,281 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	1,607,833 1,845,420	1,711,299 1,757,392	1,908,995 1,738,842	1,151,528 1,510,463	844,278 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	58,042 1,203,033	90,704 1,215,295	102,046 1,313,657	104,811 1,365,298	156,744 1,179,746
All outpatient revenue Median Click here to show/hide details	2,540,933 11,160,864	2,668,387 11,987,345	2,655,620 12,926,866	2,529,045 11,884,480	2,536,810 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	1,394,860 10,918,923	1,535,140 11,706,976	1,702,107 12,615,917	1,491,015 11,458,116	1,418,705 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	1,146,073 618,038	1,133,247 697,279	953,513 690,232	1,038,030 684,010	1,118,105 670,558
⊳ 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	61,388 594,888	67,741 595,761	51,887 577,894	44,420 542,168	44,587 549,667
Outlier Median	0 582,572	6,731 538,116	0 212,434	0 126,559	0 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	49,280 3,662,910	39,855 3,730,911	85,769 4,081,319	37,822 4,643,908	31,725 4,389,147
Charity care Median	562,106 2,654,636	635,919 2,940,659	591,436 3,380,215	655,732 3,488,738	708,740 3,233,405
Uncompensated care (UCC) Median	3,004,122 5,147,790	3,499,413 5,337,617	3,078,831 5,711,082	4,452,153 5,923,418	4,478,455 5,508,107
UCC as a % of operating expenses Median	9.79% 3.24	11.15% 3.12	9.49% 3.21	13.63% 3.3	12.02% 2.86
Total shortfall/UCC Median	3,053,402 9,489,989	3,539,268 9,424,297	3,164,600 10,120,158	4,489,975 11,171,337	4,510,180 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	13,963,831 52,142,039	14,352,639 54,485,252	15,306,540 57,395,589	15,859,396 58,830,919	18,009,988 61,722,907
Salaries as a % of operating expenses Median	45.50 36.68	45.73 36.56	47.19 36.37	48.56 35.93	48.32 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	429,602 1,449,244	560,657 1,475,986	536,427 1,563,078	0 1,721,954	560,218 2,991,828
Contract hours, direct-care Median	7,933.71 22,725	9,174.57 23,018.5	9,260.05 24,503.48	0.00 25,026.5	8,544.46 33,786
Contract wages, direct-care Median	54.15 64.67	61.11 64.53	57.93 65.06	0.00 68.97	65.57 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.