As of the July, 2022, release via CMS

TAYLOR REGIONAL HOSPITAL

CMS id: 110135
222 PERRY HIGHWAY, HAWKINSVILLE GA 31036. County: PULASKI
System: --
CBSA: Rural Georgia

The 151-bed, acute-care hospital had $-4,491,607 in net service to patients*, with a total profit margin of 4.77658% in fiscal year 2021, the latest year available.
It spent 4.97% of its operating expenses on uncompensated care and reported $31,230 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	49 118	43 118	49 119.5	49 118	43 119
Total beds Median	157 162	151 162	157 162	157 162	151 163.5
FTEs Median	313.83 788.06	325.59 793.42	326.69 806.03	308.10 787.61	214.68 804.34

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	31,247,769 150,932,746	32,271,945 158,950,878	32,957,824 168,696,998	32,877,244 163,454,693	28,645,121 186,589,412
Operating expenses Median	33,892,656 149,311,209	35,773,382 156,110,414	36,844,198 164,890,568	35,532,198 166,516,854	33,136,728 180,120,888
Net income from service 2 patients (NS2P) ? Median	-2,644,887 -964,173	-3,501,437 -643,601.5	-3,886,374 -116,254	-2,654,954 -5,025,862	-4,491,607 -1,284,564
NS2P margin ? Median	-8.46% -0.62	-10.85% -0.29	-11.79% 0.18	-8.08% -5.07	-15.68% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for TAYLOR REGIONAL 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	1,285,747 5,089,215	3,239,580 4,572,541	4,741,983 5,268,134	1,591,903 13,092,619	6,153,805 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	160,181 224,999	382,065 199,009	3,765,847 206,870.5	585,369 194,343	771,935 249,496
⊳ Line 7: Investments ? ⊳ Median	3,473 299,524	24,662 188,688.5	6,484 370,813	2,998 309,361.5	17,405 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	41,877	34,686	53,599	35,144	10,637
⊳ 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	109,489	117,810	123,739	107,111	76,164
⊳ 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	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	1,196	2,247	1,575	905	232
⊳ 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	0	0	0	0	0
⊳ Line 22: Rental of hospital space	107,385	85,859	197,631	65,985	65,535
⊳ Line 23: Gov appropriations ? ⊳ Median	330,647 1,017,693	257,549 983,261.5	222,776 1,173,286	215,000 1,987,202	225,000 1,597,664
⊳ Sum Line 24	531,499	2,334,702	370,332	579,391	4,986,897
Total income ? Median	-1,359,140 6,586,430	-261,857 6,767,106	855,609 8,419,950	-1,063,051 8,094,175	1,662,198 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	-1,359,140 6,043,842	-261,857 5,845,112	855,609 7,606,259	-1,063,051 7,283,041	1,662,198 14,957,241
Net margin Median	-4.17766% 4.62%	-0.73739% 4.42%	2.26953% 5.16%	-3.08407% 5.2%	4.77658% 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 TAYLOR REGIONAL 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	4,294,672 23,241,334	4,688,292 23,709,545	3,874,613 24,248,380	3,756,085 22,858,541	4,476,628 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	3,605,562 21,577,146	3,815,739 22,041,594	3,312,099 22,722,063	3,236,253 21,570,441	3,728,101 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	689,110 1,203,033	872,553 1,215,295	562,514 1,313,657	519,832 1,365,298	748,527 1,179,746
All outpatient revenue Median Click here to show/hide details	2,409,238 11,160,864	2,495,187 11,987,345	2,500,112 12,926,866	2,458,258 11,884,480	2,399,201 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	1,879,815 10,918,923	2,041,600 11,706,976	2,087,252 12,615,917	2,091,069 11,458,116	1,588,282 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	529,423 1,282,808	453,587 1,407,728	412,708 1,341,512	364,654 1,407,046	11,991 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	152 690,232	2,535 684,010	798,928 670,558
⊳ 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	75,942 594,888	79,188 595,761	74,396 577,894	61,194 542,168	47,259 549,667
Outlier Median	21,031 582,572	42,720 538,116	1,797 212,434	0 126,559	0 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	30,063 3,662,910	880,919 3,730,911	431,228 4,081,319	131,928 4,643,908	31,230 4,389,147
Charity care Median	225,481 2,654,636	147,205 2,940,659	934,934 3,380,215	1,061,524 3,488,738	761,841 3,233,405
Uncompensated care (UCC) Median	754,351 5,147,790	649,912 5,337,617	1,595,351 5,711,082	1,788,141 5,923,418	1,648,424 5,508,107
UCC as a % of operating expenses Median	2.23% 3.24	1.82% 3.12	4.33% 3.21	5.03% 3.3	4.97% 2.86
Total shortfall/UCC Median	784,414 9,489,989	1,530,831 9,424,297	2,026,579 10,120,158	1,920,069 11,171,337	1,679,654 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	16,806,419 52,142,039	18,284,242 54,485,252	19,079,540 57,395,589	18,649,123 58,830,919	15,436,230 61,722,907
Salaries as a % of operating expenses Median	49.59 36.68	51.11 36.56	51.78 36.37	52.49 35.93	46.58 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	195,963 1,449,244	50,983 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	3,469.15 22,725	1,063.25 23,018.5	0.00 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	56.49 64.67	47.95 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.