As of the July, 2022, release via CMS

EMORY JOHNS CREEK HOSPITAL

CMS id: 110230
6325 HOSPITAL PARKWAY, JOHNS CREEK GA 30097. County: FULTON
System: --
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 139-bed, acute-care hospital had $29,572,208 in net service to patients*, with a total profit margin of 22.71983% in fiscal year 2021, the latest year available.
It spent 4.42% of its operating expenses on uncompensated care and reported $520,841 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	96 118	96 118	96 119.5	96 118	117 119
Total beds Median	118 162	118 162	118 162	118 162	139 163.5
FTEs Median	657.21 788.06	739.00 793.42	808.71 806.03	882.48 787.61	818.38 804.34

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	152,083,940 150,932,746	173,484,522 158,950,878	190,037,305 168,696,998	185,125,703 163,454,693	224,685,821 186,589,412
Operating expenses Median	138,804,390 149,311,209	155,187,142 156,110,414	169,911,584 164,890,568	175,074,955 166,516,854	195,113,613 180,120,888
Net income from service 2 patients (NS2P) ? Median	13,279,550 -964,173	18,297,380 -643,601.5	20,125,721 -116,254	10,050,748 -5,025,862	29,572,208 -1,284,564
NS2P margin ? Median	8.73% -0.62	10.55% -0.29	10.59% 0.18	5.43% -5.07	13.16% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for EMORY JOHNS CREEK 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	13,689,908 5,089,215	17,185,060 4,572,541	16,230,583 5,268,134	19,367,948 13,092,619	27,795,435 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	12,910,893 224,999	15,127,308 199,009	12,533,174 206,870.5	17,373,012 194,343	19,158,602 249,496
⊳ Line 7: Investments ? ⊳ Median	143,331 299,524	1,331,790 188,688.5	2,756,484 370,813	1,290,933 309,361.5	200,832 375,329
⊳ 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	0	0
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	0	1,370	52,710	27,762	35,040
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	559,407	608,291	754,402	564,015	442,784
⊳ 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	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ 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	76,277	116,301	133,813	112,226	7,958,177
Total income ? Median	26,969,458 6,586,430	35,482,440 6,767,106	36,356,304 8,419,950	29,418,696 8,094,175	57,367,643 15,162,888
Non-operating expenses Median	2,629 146,289.5	96,911 164,857	0 89,880.5	98,383 106,761	4,343 31,473.5
Net income Median	26,966,829 6,043,842	35,385,529 5,845,112	36,356,304 7,606,259	29,320,313 7,283,041	57,363,300 14,957,241
Net margin Median	16.26724% 4.62%	18.55856% 4.42%	17.62577% 5.16%	14.33801% 5.2%	22.71983% 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 EMORY JOHNS CREEK 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	18,051,687 23,241,334	20,371,121 23,709,545	22,545,407 24,248,380	20,638,983 22,858,541	21,699,652 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	18,051,687 21,577,146	20,371,121 22,041,594	22,545,407 22,722,063	20,638,983 21,570,441	21,699,652 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	9,365,912 11,160,864	10,171,089 11,987,345	11,229,410 12,926,866	10,240,122 11,884,480	11,377,726 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	9,365,912 10,918,923	10,171,089 11,706,976	11,229,410 12,615,917	10,240,122 11,458,116	11,377,726 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	0 594,888	0 595,761	0 577,894	0 542,168	0 549,667
Outlier Median	732,673 582,572	701,438 538,116	923,764 212,434	95,021 126,559	94,262 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	219,932 3,662,910	19,324 3,730,911	24,817 4,081,319	288,127 4,643,908	520,841 4,389,147
Charity care Median	4,026,189 2,654,636	5,786,434 2,940,659	5,902,698 3,380,215	7,421,810 3,488,738	5,242,277 3,233,405
Uncompensated care (UCC) Median	7,514,541 5,147,790	9,828,597 5,337,617	11,012,933 5,711,082	12,206,416 5,923,418	8,618,087 5,508,107
UCC as a % of operating expenses Median	5.41% 3.24	6.33% 3.12	6.48% 3.21	6.97% 3.3	4.42% 2.86
Total shortfall/UCC Median	7,734,473 9,489,989	9,847,921 9,424,297	11,037,750 10,120,158	12,494,543 11,171,337	9,138,928 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	48,032,836 52,142,039	55,138,656 54,485,252	60,479,825 57,395,589	64,346,092 58,830,919	71,290,145 61,722,907
Salaries as a % of operating expenses Median	34.60 36.68	35.53 36.56	35.59 36.37	36.75 35.93	36.54 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	887,200 1,449,244	1,192,889 1,475,986	1,839,740 1,563,078	1,171,017 1,721,954	2,215,823 2,991,828
Contract hours, direct-care Median	15,208.00 22,725	19,227.40 23,018.5	38,138.87 24,503.48	37,898.25 25,026.5	48,292.94 33,786
Contract wages, direct-care Median	58.34 64.67	62.04 64.53	48.24 65.06	30.90 68.97	45.88 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.