As of the July, 2022, release via CMS

MEMORIAL HOSPITAL

CMS id: 140164
405 W. JACKSON ST., CARBONDALE IL 62901. County: JACKSON
System: SOUTHERN ILLINOIS HEALTHCARE
CBSA: Carbondale-Marion, IL

The 175-bed, acute-care hospital had $59,995,798 in net service to patients*, with a total profit margin of -8.36173% in fiscal year 2021, the latest year available.
It spent 3.31% of its operating expenses on uncompensated care and reported $8,573,014 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	133 118	133 118	133 119.5	133 118	141 119
Total beds Median	159 162	167 162	167 162	167 162	175 163.5
FTEs Median	1,127.54 788.06	1,161.64 793.42	1,131.16 806.03	1,161.38 787.61	1,013.45 804.34

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	285,176,980 150,932,746	293,267,066 158,950,878	327,487,155 168,696,998	332,166,747 163,454,693	320,837,004 186,589,412
Operating expenses Median	217,797,820 149,311,209	231,784,120 156,110,414	252,355,630 164,890,568	264,157,412 166,516,854	260,841,206 180,120,888
Net income from service 2 patients (NS2P) ? Median	67,379,160 -964,173	61,482,946 -643,601.5	75,131,525 -116,254	68,009,335 -5,025,862	59,995,798 -1,284,564
NS2P margin ? Median	23.63% -0.62	20.96% -0.29	22.94% 0.18	20.47% -5.07	18.70% -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	9,554,204 5,089,215	9,613,697 4,572,541	8,435,046 5,268,134	1,889,443 13,092,619	34,536,514 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	679,118 224,999	0 199,009	798 206,870.5	108,235 194,343	859,866 249,496
⊳ Line 7: Investments ? ⊳ Median	4,505,082 299,524	6,795,117 188,688.5	4,634,755 370,813	-2,572,099 309,361.5	4,240,525 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	23,071	48,360	54,181	45,728	31,295
⊳ 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	1,220,481	1,282,952	1,299,387	1,308,402	820,277
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	2,815	2,945	3,515	414	732
⊳ 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	76,125	67,313	62,356	53,623	47,798
⊳ 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	19,742	22,145	16,158	13,239	11,559
⊳ Line 22: Rental of hospital space	875,663	875,306	1,811,552	2,455,612	2,701,915
⊳ Line 23: Gov appropriations ? ⊳ Median	1,534,287 1,017,693	428,869 983,261.5	546,721 1,173,286	469,133 1,987,202	692,624 1,597,664
⊳ Sum Line 24	617,820	90,690	5,623	7,156	25,129,923
Total income ? Median	76,933,364 6,586,430	71,096,643 6,767,106	83,566,571 8,419,950	69,898,778 8,094,175	94,532,312 15,162,888
Non-operating expenses Median	55,162,880 146,289.5	96,628,266 164,857	73,439,830 89,880.5	71,304,797 106,761	124,247,696 31,473.5
Net income Median	21,770,484 6,043,842	-25,531,623 5,845,112	10,126,741 7,606,259	-1,406,019 7,283,041	-29,715,384 14,957,241
Net margin Median	7.38656% 4.62%	-8.42960% 4.42%	3.01461% 5.16%	-0.42089% 5.2%	-8.36173% 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	42,080,893 23,241,334	46,275,888 23,709,545	47,282,986 24,248,380	46,749,175 22,858,541	40,530,918 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	42,080,893 21,577,146	46,275,888 22,041,594	47,282,986 22,722,063	46,749,175 21,570,441	40,530,918 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	30,254,599 11,160,864	33,323,012 11,987,345	37,186,030 12,926,866	40,856,324 11,884,480	41,115,996 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	29,912,730 10,918,923	33,016,485 11,706,976	36,814,876 12,615,917	40,539,127 11,458,116	40,912,442 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	341,869 618,038	306,527 697,279	371,154 690,232	317,197 684,010	203,554 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	0 --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	1,601,710 3,284,314	1,737,412 3,250,551	1,727,756 3,386,837	1,759,024 3,360,806	1,518,240 3,508,953
Disproportionate-share hospital (DSH) Median	1,424,596 594,888	1,553,213 595,761	1,471,949 577,894	1,674,396 542,168	1,467,402 549,667
Outlier Median	1,691,489 582,572	2,283,876 538,116	2,413,965 212,434	660,463 126,559	643,888 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	8,265,705 3,662,910	11,575,746 3,730,911	9,665,548 4,081,319	11,467,807 4,643,908	8,573,014 4,389,147
Charity care Median	3,465,337 2,654,636	5,155,744 2,940,659	3,483,699 3,380,215	5,488,560 3,488,738	5,322,980 3,233,405
Uncompensated care (UCC) Median	6,960,302 5,147,790	7,847,973 5,337,617	6,956,271 5,711,082	8,789,208 5,923,418	8,634,106 5,508,107
UCC as a % of operating expenses Median	3.20% 3.24	3.39% 3.12	2.76% 3.21	3.33% 3.3	3.31% 2.86
Total shortfall/UCC Median	15,226,007 9,489,989	19,423,719 9,424,297	16,621,819 10,120,158	20,257,015 11,171,337	17,207,120 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	64,706,377 52,142,039	67,510,268 54,485,252	68,711,656 57,395,589	73,068,991 58,830,919	71,569,803 61,722,907
Salaries as a % of operating expenses Median	29.71 36.68	29.13 36.56	27.23 36.37	27.66 35.93	27.44 35.24
Intern, resident salaries* Median	1,095,789 2,598,592	1,110,735 2,686,824	1,034,622 2,753,773	1,197,819 2,937,156	1,314,139 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	1,705,132 1,449,244	4,770,442 1,475,986	2,675,720 1,563,078	3,169,193 1,721,954	1,082,034 2,991,828
Contract hours, direct-care Median	39,036.72 22,725	72,519.71 23,018.5	40,939.21 24,503.48	45,034.38 25,026.5	17,509.55 33,786
Contract wages, direct-care Median	43.68 64.67	65.78 64.53	65.36 65.06	70.37 68.97	61.80 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.