As of the July, 2022, release via CMS

SARAH BUSH LINCOLN HEALTH CENTER

CMS id: 140189
1000 HEALTH CENTER DRIVE, MATTOON IL 61920. County: COLES
System: --
CBSA: Charleston-Mattoon, IL

The 99-bed, acute-care hospital had $-27,472,594 in net service to patients*, with a total profit margin of 20.49733% in fiscal year 2021, the latest year available.
It spent 3.67% of its operating expenses on uncompensated care and reported $12,571,876 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	79 118	77 118	73 119.5	74 118	70 119
Total beds Median	108 162	106 162	102 162	103 162	99 163.5
FTEs Median	1,975.41 788.06	1,985.61 793.42	2,007.03 806.03	2,092.72 787.61	2,268.87 804.34

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	250,725,808 150,932,746	271,526,922 158,950,878	273,198,443 168,696,998	291,733,989 163,454,693	373,028,420 186,589,412
Operating expenses Median	290,740,865 149,311,209	305,971,608 156,110,414	326,031,857 164,890,568	351,938,280 166,516,854	400,501,014 180,120,888
Net income from service 2 patients (NS2P) ? Median	-40,015,057 -964,173	-34,444,686 -643,601.5	-52,833,414 -116,254	-60,204,291 -5,025,862	-27,472,594 -1,284,564
NS2P margin ? Median	-15.96% -0.62	-12.69% -0.29	-19.34% 0.18	-20.64% -5.07	-7.36% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SARAH BUSH LINCOLN HEALTH CENTER 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	81,685,774 5,089,215	85,764,846 4,572,541	86,095,537 5,268,134	100,352,969 13,092,619	130,729,534 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	2,356,607 224,999	10,748,043 199,009	2,041,955 206,870.5	1,149,774 194,343	1,601,415 249,496
⊳ Line 7: Investments ? ⊳ Median	20,824,293 299,524	17,253,179 188,688.5	11,380,033 370,813	7,249,961 309,361.5	35,823,457 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	198,748	299,530	316,996	318,378	409,876
⊳ 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	948,303	930,541	901,574	834,643	747,711
⊳ 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	1,680,000	1,366,964
⊳ Line 18: Revenue from sale of medical records and abstracts	84,485	123,105	54,395	44,135	46,490
⊳ 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	22,368	24,538	19,478	14,814	13,435
⊳ Line 22: Rental of hospital space	376,065	340,722	113,581	119,314	115,491
⊳ 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	56,874,905	56,045,188	71,267,525	88,941,950	90,604,695
Total income ? Median	41,670,717 6,586,430	51,320,160 6,767,106	33,262,123 8,419,950	40,148,678 8,094,175	103,256,940 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	41,670,717 6,043,842	51,320,160 5,845,112	33,262,123 7,606,259	40,148,678 7,283,041	103,256,940 14,957,241
Net margin Median	12.53588% 4.62%	14.36366% 4.42%	9.25763% 5.16%	10.23974% 5.2%	20.49733% 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 SARAH BUSH LINCOLN HEALTH CENTER 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	26,801,009 23,241,334	27,453,336 23,709,545	29,762,987 24,248,380	31,816,456 22,858,541	35,727,552 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	25,847,019 21,577,146	25,756,761 22,041,594	28,237,060 22,722,063	30,317,129 21,570,441	34,594,440 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	953,990 1,845,420	1,696,575 1,757,392	1,525,927 1,738,842	1,499,327 1,510,463	1,133,112 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	25,550,786 11,160,864	30,802,608 11,987,345	33,482,962 12,926,866	34,558,573 11,884,480	44,209,252 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	21,526,804 10,918,923	26,775,827 11,706,976	29,575,121 12,615,917	31,153,628 11,458,116	40,282,842 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	3,256,922 1,282,808	3,173,018 1,407,728	3,303,802 1,341,512	3,404,945 1,407,046	3,926,410 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	767,060 618,038	853,763 697,279	604,039 690,232	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	548,350 594,888	481,237 595,761	570,686 577,894	604,996 542,168	549,819 549,667
Outlier Median	677,209 582,572	893,940 538,116	654,929 212,434	322,785 126,559	262,412 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	11,434,787 3,662,910	17,439,429 3,730,911	16,268,267 4,081,319	20,205,125 4,643,908	12,571,876 4,389,147
Charity care Median	9,667,320 2,654,636	6,910,016 2,940,659	3,642,302 3,380,215	5,037,536 3,488,738	11,271,790 3,233,405
Uncompensated care (UCC) Median	11,513,655 5,147,790	8,575,508 5,337,617	7,723,574 5,711,082	9,005,221 5,923,418	14,713,954 5,508,107
UCC as a % of operating expenses Median	3.96% 3.24	2.80% 3.12	2.37% 3.21	2.56% 3.3	3.67% 2.86
Total shortfall/UCC Median	22,948,442 9,489,989	26,014,937 9,424,297	23,991,841 10,120,158	29,210,346 11,171,337	27,285,830 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	142,741,515 52,142,039	147,096,165 54,485,252	149,459,390 57,395,589	161,506,947 58,830,919	182,128,021 61,722,907
Salaries as a % of operating expenses Median	49.10 36.68	48.08 36.56	45.84 36.37	45.89 35.93	45.48 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	0 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	0.00 22,725	0.00 23,018.5	0.00 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 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.