As of the July, 2022, release via CMS

SALINA REGIONAL HEALTH CENTER

CMS id: 170012
400 S. SANTA FE, SALINA KS 67401. County: SALINE
System: --
CBSA: Salina, KS

The 207-bed, acute-care hospital had $-73,263,195 in net service to patients*, with a total profit margin of 19.30131% in fiscal year 2021, the latest year available.
It spent 3.28% of its operating expenses on uncompensated care and reported $12,664 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	145 118	143 118	145 119.5	152 118	145 119
Total beds Median	205 162	203 162	205 162	214 162	207 163.5
FTEs Median	1,486.31 788.06	1,485.73 793.42	1,461.35 806.03	1,485.29 787.61	1,492.01 804.34

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	207,997,910 150,932,746	215,152,050 158,950,878	224,023,671 168,696,998	215,844,111 163,454,693	235,174,807 186,589,412
Operating expenses Median	251,700,559 149,311,209	269,230,946 156,110,414	285,452,009 164,890,568	290,146,420 166,516,854	308,438,002 180,120,888
Net income from service 2 patients (NS2P) ? Median	-43,702,649 -964,173	-54,078,896 -643,601.5	-61,428,338 -116,254	-74,302,309 -5,025,862	-73,263,195 -1,284,564
NS2P margin ? Median	-21.01% -0.62	-25.14% -0.29	-27.42% 0.18	-34.42% -5.07	-31.15% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SALINA REGIONAL 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	140,979,722 5,089,215	146,599,645 4,572,541	142,683,360 5,268,134	168,318,780 13,092,619	246,330,218 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	4,531,638 299,524	15,200,189 188,688.5	4,750,808 370,813	16,526,736 309,361.5	21,412,753 375,329
⊳ 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	95
⊳ Line 11: Rebates and refunds of expenses	528,909	664,833	887,516	980,771	888,257
⊳ 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	827,786	831,334	868,040	686,935	644,748
⊳ Line 15: Revenue from rental of living quarters	6,720	9,800	0	0	6,300
⊳ Line 16: Revenue from sale of medical and surgical supplies	12,196	14,644	15,892	48,072	79,592
⊳ 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	-563	11	-1,889	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	135,072,473	129,879,408	136,161,093	150,078,155	223,298,473
Total income ? Median	97,277,073 6,586,430	92,520,749 6,767,106	81,255,022 8,419,950	94,016,471 8,094,175	173,067,023 15,162,888
Non-operating expenses Median	55,341,037 146,289.5	58,276,123 164,857	60,590,661 89,880.5	65,639,697 106,761	80,130,261 31,473.5
Net income Median	41,936,036 6,043,842	34,244,626 5,845,112	20,664,361 7,606,259	28,376,774 7,283,041	92,936,762 14,957,241
Net margin Median	12.01683% 4.62%	9.46633% 4.42%	5.63511% 5.16%	7.38665% 5.2%	19.30131% 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 SALINA REGIONAL 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	47,921,345 23,241,334	49,655,097 23,709,545	51,459,992 24,248,380	49,040,346 22,858,541	45,999,678 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	41,197,408 21,577,146	42,935,529 22,041,594	44,876,297 22,722,063	42,697,673 21,570,441	40,706,791 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	1,017,433 1,845,420	1,024,674 1,757,392	930,155 1,738,842	691,723 1,510,463	428,711 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	5,706,504 3,535,627	5,694,894 3,746,588	5,653,540 3,782,288	5,650,950 3,865,578	4,864,176 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	23,639,158 11,160,864	24,648,569 11,987,345	24,026,774 12,926,866	25,437,975 11,884,480	28,574,944 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	23,639,158 10,918,923	24,648,569 11,706,976	24,026,774 12,615,917	25,437,975 11,458,116	28,574,944 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	1,656,553 3,284,314	1,735,502 3,250,551	1,777,487 3,386,837	1,726,616 3,360,806	1,656,090 3,508,953
Disproportionate-share hospital (DSH) Median	0 594,888	344,846 595,761	318,525 577,894	399,336 542,168	269,339 549,667
Outlier Median	1,204,650 582,572	954,838 538,116	132,297 212,434	124,957 126,559	147,864 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,317,355 3,662,910	1,609,241 3,730,911	609,182 4,081,319	3,009,908 4,643,908	12,664 4,389,147
Charity care Median	2,769,790 2,654,636	2,711,784 2,940,659	4,525,538 3,380,215	4,638,787 3,488,738	4,819,640 3,233,405
Uncompensated care (UCC) Median	7,543,183 5,147,790	7,023,449 5,337,617	10,872,365 5,711,082	10,944,474 5,923,418	10,125,017 5,508,107
UCC as a % of operating expenses Median	3.00% 3.24	2.61% 3.12	3.81% 3.21	3.77% 3.3	3.28% 2.86
Total shortfall/UCC Median	10,860,538 9,489,989	8,632,690 9,424,297	11,481,547 10,120,158	13,954,382 11,171,337	10,137,681 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	99,883,501 52,142,039	101,156,517 54,485,252	103,071,111 57,395,589	102,465,240 58,830,919	121,811,796 61,722,907
Salaries as a % of operating expenses Median	43.55 36.68	41.37 36.56	39.88 36.37	39.08 35.93	42.74 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	1,692,268 1,251,927	1,498,141 1,186,494	2,020,000 1,204,885	2,000,000 1,279,653	1,965,655 1,469,317
Contract adjusted salaries, direct-care Median	3,754,253 1,449,244	3,580,090 1,475,986	5,888,636 1,563,078	7,481,723 1,721,954	5,541,010 2,991,828
Contract hours, direct-care Median	55,829.25 22,725	58,470.57 23,018.5	84,805.09 24,503.48	108,757.79 25,026.5	74,452.01 33,786
Contract wages, direct-care Median	67.25 64.67	61.23 64.53	69.44 65.06	68.79 68.97	74.42 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.