As of the July, 2022, release via CMS

COLISEUM MEDICAL CENTERS

CMS id: 110164
350 HOSPITAL DRIVE, MACON GA 31203. County: BIBB
System: HCA INC
CBSA: Macon-Bibb County, GA

The 257-bed, acute-care hospital had $30,640,038 in net service to patients*, with a total profit margin of 16.77538% in fiscal year 2021, the latest year available.
It spent 5.33% of its operating expenses on uncompensated care and reported $765 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	forprofit	forprofit	forprofit	forprofit	forprofit
Acute beds Median	160 118	160 118	138 119.5	160 118	145 119
Total beds Median	272 162	272 162	250 162	272 162	257 163.5
FTEs Median	828.25 788.06	855.95 793.42	901.69 806.03	899.02 787.61	887.28 804.34

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	204,122,513 150,932,746	218,172,070 158,950,878	217,500,721 168,696,998	216,548,553 163,454,693	236,791,570 186,589,412
Operating expenses Median	187,195,242 149,311,209	205,029,196 156,110,414	201,902,562 164,890,568	192,964,609 166,516,854	206,151,532 180,120,888
Net income from service 2 patients (NS2P) ? Median	16,927,271 -964,173	13,142,874 -643,601.5	15,598,159 -116,254	23,583,944 -5,025,862	30,640,038 -1,284,564
NS2P margin ? Median	8.29% -0.62	6.02% -0.29	7.17% 0.18	10.89% -5.07	12.94% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for COLISEUM MEDICAL CENTERS 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	2,458,677 5,089,215	2,544,002 4,572,541	2,565,037 5,268,134	2,930,144 13,092,619	10,913,412 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	82,439 299,524	73,038 188,688.5	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	3,606	0	0	0
⊳ 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	2,473	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	729,032	819,113	791,251	695,774	392,069
⊳ 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	1,800	1,485	1,260	-135	0
⊳ Line 18: Revenue from sale of medical records and abstracts	0	670	0	421	3,725
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	10,102	0	14,357	3,117	0
⊳ Line 21: Rental of vending machines	41,875	45,597	39,900	20,724	25,617
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ 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	1,593,429	1,598,020	1,718,269	2,210,243	10,492,001
Total income ? Median	19,385,948 6,586,430	15,686,876 6,767,106	18,163,196 8,419,950	26,514,088 8,094,175	41,553,450 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	-48 106,761	-4 31,473.5
Net income Median	19,385,948 6,043,842	15,686,876 5,845,112	18,163,196 7,606,259	26,514,136 7,283,041	41,553,454 14,957,241
Net margin Median	9.38418% 4.62%	7.10726% 4.42%	8.25353% 5.16%	12.08051% 5.2%	16.77538% 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 COLISEUM MEDICAL CENTERS 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	49,515,245 23,241,334	52,479,310 23,709,545	55,430,938 24,248,380	56,469,514 22,858,541	59,897,442 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	41,172,502 21,577,146	45,109,484 22,041,594	47,406,263 22,722,063	48,966,274 21,570,441	52,732,249 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	1,886,479 1,845,420	1,201,516 1,757,392	1,309,767 1,738,842	1,050,222 1,510,463	590,164 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	6,456,264 3,535,627	6,168,310 3,746,588	6,714,908 3,782,288	6,453,018 3,865,578	6,575,029 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	16,349,257 11,160,864	16,534,449 11,987,345	15,825,167 12,926,866	14,319,916 11,884,480	13,127,147 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	16,349,257 10,918,923	16,534,449 11,706,976	15,825,167 12,615,917	14,319,916 11,458,116	13,127,147 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	1,923,294 3,250,551	4,759,268 3,386,837	7,642,656 3,360,806	9,420,631 3,508,953
Disproportionate-share hospital (DSH) Median	1,251,922 594,888	1,432,773 595,761	1,299,573 577,894	1,018,736 542,168	951,135 549,667
Outlier Median	1,248,237 582,572	637,732 538,116	1,036,594 212,434	83,227 126,559	64,259 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	229,205 3,730,911	3,262 4,081,319	4,824 4,643,908	765 4,389,147
Charity care Median	12,351,456 2,654,636	8,462,312 2,940,659	10,384,991 3,380,215	10,433,856 3,488,738	9,376,349 3,233,405
Uncompensated care (UCC) Median	14,357,755 5,147,790	10,503,142 5,337,617	12,506,737 5,711,082	12,334,786 5,923,418	10,995,140 5,508,107
UCC as a % of operating expenses Median	7.67% 3.24	5.12% 3.12	6.19% 3.21	6.39% 3.3	5.33% 2.86
Total shortfall/UCC Median	14,357,755 9,489,989	10,732,347 9,424,297	12,509,999 10,120,158	12,339,610 11,171,337	10,995,905 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	55,517,976 52,142,039	59,214,757 54,485,252	61,904,156 57,395,589	62,020,161 58,830,919	63,028,233 61,722,907
Salaries as a % of operating expenses Median	29.53 36.68	28.88 36.56	30.65 36.37	31.40 35.93	31.20 35.24
Intern, resident salaries* Median	0 2,598,592	1,072,386 2,686,824	2,463,237 2,753,773	3,170,408 2,937,156	1,913,795 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	6,836,379 1,449,244	9,625,548 1,475,986	4,805,446 1,563,078	3,466,998 1,721,954	4,038,460 2,991,828
Contract hours, direct-care Median	117,258.00 22,725	170,506.00 23,018.5	93,251.00 24,503.48	63,599.00 25,026.5	66,243.00 33,786
Contract wages, direct-care Median	58.30 64.67	56.45 64.53	51.53 65.06	54.51 68.97	60.96 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.