As of the July, 2022, release via CMS

MEMORIAL HOSPITAL

CMS id: 110132
1500 EAST SHOTWELL STREET, BAINBRIDGE GA 39819. County: DECATUR
System: --
CBSA: Bainbridge, GA

The 187-bed, acute-care hospital had $-4,360,298 in net service to patients*, with a total profit margin of 11.00708% in fiscal year 2021, the latest year available.
It spent 11.00% 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	gov	gov	gov	gov	gov
Acute beds Median	70 118	70 118	70 119.5	70 118	70 119
Total beds Median	187 162	187 162	187 162	187 162	187 163.5
FTEs Median	468.79 788.06	453.79 793.42	452.62 806.03	403.86 787.61	379.05 804.34

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	43,026,934 150,932,746	17,895,856 158,950,878	40,674,299 168,696,998	41,496,649 163,454,693	43,060,540 186,589,412
Operating expenses Median	45,360,994 149,311,209	49,717,935 156,110,414	48,957,342 164,890,568	47,252,395 166,516,854	47,420,838 180,120,888
Net income from service 2 patients (NS2P) ? Median	-2,334,060 -964,173	-31,822,079 -643,601.5	-8,283,043 -116,254	-5,755,746 -5,025,862	-4,360,298 -1,284,564
NS2P margin ? Median	-5.42% -0.62	-177.82% -0.29	-20.36% 0.18	-13.87% -5.07	-10.13% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MEMORIAL 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	3,067,496 5,089,215	6,484,961 4,572,541	7,273,380 5,268,134	5,651,188 13,092,619	10,225,538 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,507,994 224,999	2,038,984 199,009	3,268,063 206,870.5	2,525,970 194,343	2,418,265 249,496
⊳ Line 7: Investments ? ⊳ Median	-10,145 299,524	30,135 188,688.5	54,067 370,813	36,399 309,361.5	134,369 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	22,737	36,318	23,654	23,726	21,206
⊳ 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	161,286	149,175	175,117	146,945	92,618
⊳ 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	124,144	210,551	1,597,962	1,642,297	1,639,902
⊳ Line 18: Revenue from sale of medical records and abstracts	16,206	11,156	13,358	14,591	13,050
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	5,407	4,599	6,413	2,821	23
⊳ Line 21: Rental of vending machines	5,209	4,848	5,960	1,143	2,334
⊳ Line 22: Rental of hospital space	377,160	377,160	378,932	377,160	377,160
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	187,088 1,173,286	281,197 1,987,202	4,338,365 1,597,664
⊳ Sum Line 24	857,498	3,622,035	1,562,766	598,939	1,188,246
Total income ? Median	733,436 6,586,430	-25,337,118 6,767,106	-1,009,663 8,419,950	-104,558 8,094,175	5,865,240 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	733,436 6,043,842	-25,337,118 5,845,112	-1,009,663 7,606,259	-104,558 7,283,041	5,865,240 14,957,241
Net margin Median	1.59116% 4.62%	-103.92235% 4.42%	-2.10576% 5.16%	-0.22177% 5.2%	11.00708% 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 MEMORIAL 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	4,089,119 23,241,334	3,963,248 23,709,545	4,501,165 24,248,380	4,287,557 22,858,541	4,277,572 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	3,437,728 21,577,146	3,542,468 22,041,594	3,744,848 22,722,063	3,762,067 21,570,441	3,746,491 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	651,391 1,203,033	420,780 1,215,295	756,317 1,313,657	525,490 1,365,298	531,081 1,179,746
All outpatient revenue Median Click here to show/hide details	2,390,717 11,160,864	2,459,425 11,987,345	2,283,668 12,926,866	2,419,643 11,884,480	1,936,874 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	2,390,717 10,918,923	2,459,425 11,706,976	2,283,668 12,615,917	2,419,643 11,458,116	1,936,874 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	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	69,452 594,888	68,302 595,761	63,856 577,894	54,781 542,168	49,988 549,667
Outlier Median	78,203 582,572	48,707 538,116	39,335 212,434	4,563 126,559	11,565 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	913,514 3,662,910	1,203,561 3,730,911	627,181 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	1,528,953 2,654,636	1,339,599 2,940,659	2,210,728 3,380,215	1,805,242 3,488,738	2,298,721 3,233,405
Uncompensated care (UCC) Median	4,103,243 5,147,790	4,286,516 5,337,617	4,791,425 5,711,082	4,449,626 5,923,418	5,214,546 5,508,107
UCC as a % of operating expenses Median	9.05% 3.24	8.62% 3.12	9.79% 3.21	9.42% 3.3	11.00% 2.86
Total shortfall/UCC Median	5,016,757 9,489,989	5,490,077 9,424,297	5,418,606 10,120,158	4,449,626 11,171,337	5,214,546 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	20,723,651 52,142,039	22,023,815 54,485,252	22,303,350 57,395,589	20,963,859 58,830,919	21,009,699 61,722,907
Salaries as a % of operating expenses Median	45.69 36.68	44.30 36.56	45.56 36.37	44.37 35.93	44.30 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	11,009 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	130.75 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	84.20 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.