As of the July, 2022, release via CMS

PIEDMONT MOUNTAINSIDE HOSPITAL INC.

CMS id: 110225
1266 515 SOUTH, JASPER GA 30143. County: PICKENS
System: PIEDMONT HEALTHCARE INC.
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 52-bed, acute-care hospital had $743,317 in net service to patients*, with a total profit margin of 3.28653% in fiscal year 2021, the latest year available.
It spent 9.20% of its operating expenses on uncompensated care and reported $1,019,791 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	46 118	46 118	46 119.5	46 118	46 119
Total beds Median	52 162	52 162	52 162	52 162	52 163.5
FTEs Median	355.72 788.06	399.10 793.42	404.91 806.03	418.31 787.61	418.84 804.34

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	77,833,752 150,932,746	83,356,985 158,950,878	91,390,723 168,696,998	87,354,940 163,454,693	105,585,139 186,589,412
Operating expenses Median	68,835,404 149,311,209	73,178,246 156,110,414	90,393,953 164,890,568	100,835,180 166,516,854	104,841,822 180,120,888
Net income from service 2 patients (NS2P) ? Median	8,998,348 -964,173	10,178,739 -643,601.5	996,770 -116,254	-13,480,240 -5,025,862	743,317 -1,284,564
NS2P margin ? Median	11.56% -0.62	12.21% -0.29	1.09% 0.18	-15.43% -5.07	0.70% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for PIEDMONT MOUNTAINSIDE HOSPITAL INC. 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	785,437 5,089,215	960,124 4,572,541	1,086,242 5,268,134	12,907,025 13,092,619	2,823,978 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	2,970 224,999	3,930 199,009	1,829 206,870.5	16 194,343	6,374 249,496
⊳ Line 7: Investments ? ⊳ Median	51 299,524	11,770 188,688.5	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	18,974	85,424	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	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	275,956	282,083	264,707	254,627	199,881
⊳ 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	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	110,662	107,906	112,512	114,335	51,770
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	442,422	582,629	672,965	639,992
⊳ 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	376,824	26,589	124,565	11,865,082	1,925,961
Total income ? Median	9,783,785 6,586,430	11,138,863 6,767,106	2,083,012 8,419,950	-573,215 8,094,175	3,567,295 15,162,888
Non-operating expenses Median	11,248,518 146,289.5	13,534,380 164,857	33,744 89,880.5	-19,152 106,761	4,396 31,473.5
Net income Median	-1,464,733 6,043,842	-2,395,517 5,845,112	2,049,268 7,606,259	-554,063 7,283,041	3,562,899 14,957,241
Net margin Median	-1.86307% 4.62%	-2.84108% 4.42%	2.21598% 5.16%	-0.55262% 5.2%	3.28653% 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 PIEDMONT MOUNTAINSIDE HOSPITAL INC. 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	11,092,225 23,241,334	12,021,178 23,709,545	12,973,087 24,248,380	13,300,337 22,858,541	15,848,395 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	11,092,225 21,577,146	12,021,178 22,041,594	12,973,087 22,722,063	13,300,337 21,570,441	15,848,395 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	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	11,123,371 11,160,864	11,878,489 11,987,345	13,379,564 12,926,866	11,275,582 11,884,480	11,753,157 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	11,123,371 10,918,923	11,878,489 11,706,976	13,379,564 12,615,917	11,275,582 11,458,116	11,753,157 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	288,631 594,888	163,178 595,761	183,042 577,894	101,560 542,168	104,553 549,667
Outlier Median	25,263 582,572	20,378 538,116	35,958 212,434	22,919 126,559	12,695 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	497,119 3,662,910	3,253 3,730,911	815 4,081,319	397,744 4,643,908	1,019,791 4,389,147
Charity care Median	7,567,328 2,654,636	4,954,206 2,940,659	10,744,926 3,380,215	9,959,209 3,488,738	8,803,402 3,233,405
Uncompensated care (UCC) Median	8,549,367 5,147,790	5,408,253 5,337,617	11,297,122 5,711,082	10,480,425 5,923,418	9,645,908 5,508,107
UCC as a % of operating expenses Median	12.42% 3.24	7.39% 3.12	12.50% 3.21	10.39% 3.3	9.20% 2.86
Total shortfall/UCC Median	9,046,486 9,489,989	5,411,506 9,424,297	11,297,937 10,120,158	10,878,169 11,171,337	10,665,699 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	25,488,501 52,142,039	27,105,611 54,485,252	28,730,851 57,395,589	30,081,281 58,830,919	31,555,424 61,722,907
Salaries as a % of operating expenses Median	37.03 36.68	37.04 36.56	31.78 36.37	30.69 35.93	30.10 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	636,921 1,449,244	115,983 1,475,986	814,180 1,563,078	554,364 1,721,954	2,121,122 2,991,828
Contract hours, direct-care Median	10,421.25 22,725	1,509.73 23,018.5	13,158.60 24,503.48	7,894.50 25,026.5	17,816.13 33,786
Contract wages, direct-care Median	61.12 64.67	76.82 64.53	61.87 65.06	70.22 68.97	119.06 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.