As of the July, 2022, release via CMS

KANSAS SPINE & SPECIALTY HOSPITAL

CMS id: 170196
3333 N WEBB ROAD, WICHITA KS 67226. County: SEDGWICK
System: --
CBSA: Wichita, KS

The 35-bed, acute-care hospital had $17,403,663 in net service to patients*, with a total profit margin of 31.95308% in fiscal year 2021, the latest year available.
It spent 0.43% of its operating expenses on uncompensated care and reported $876,751 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	forprofit	forprofit	forprofit	forprofit	forprofit
Acute beds Median	36 118	36 118	36 119.5	35 118	35 119
Total beds Median	36 162	36 162	36 162	35 162	35 163.5
FTEs Median	124.33 788.06	143.57 793.42	160.30 806.03	167.01 787.61	169.94 804.34

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	51,983,217 150,932,746	62,223,875 158,950,878	68,225,533 168,696,998	66,765,385 163,454,693	66,161,680 186,589,412
Operating expenses Median	39,372,975 149,311,209	45,740,920 156,110,414	51,077,696 164,890,568	47,425,077 166,516,854	48,758,017 180,120,888
Net income from service 2 patients (NS2P) ? Median	12,610,242 -964,173	16,482,955 -643,601.5	17,147,837 -116,254	19,340,308 -5,025,862	17,403,663 -1,284,564
NS2P margin ? Median	24.26% -0.62	26.49% -0.29	25.13% 0.18	28.97% -5.07	26.30% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for KANSAS SPINE & SPECIALTY 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	697,602 5,089,215	171,621 4,572,541	-331,638 5,268,134	-1,605,249 13,092,619	5,491,847 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	684,820 299,524	182,901 188,688.5	-343,838 370,813	-1,638,440 309,361.5	992,081 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	1,468	-212	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	0	0	0	0	0
⊳ 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	11,314	23,069	25,423	22,721	24,409
⊳ 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	--	-34,137	-13,223	10,470	4,475,357
Total income ? Median	13,307,844 6,586,430	16,654,576 6,767,106	16,816,199 8,419,950	17,735,059 8,094,175	22,895,510 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	13,307,844 6,043,842	16,654,576 5,845,112	16,816,199 7,606,259	17,735,059 7,283,041	22,895,510 14,957,241
Net margin Median	25.26127% 4.62%	26.69195% 4.42%	24.76835% 5.16%	27.21765% 5.2%	31.95308% 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 KANSAS SPINE & SPECIALTY 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	13,232,465 23,241,334	14,919,120 23,709,545	14,929,850 24,248,380	14,345,729 22,858,541	12,595,595 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	13,232,465 21,577,146	14,919,120 22,041,594	14,929,850 22,722,063	14,345,729 21,570,441	12,595,595 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	5,927,001 11,160,864	10,010,297 11,987,345	13,410,838 12,926,866	13,121,183 11,884,480	13,862,878 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	5,927,001 10,918,923	10,010,297 11,706,976	13,410,838 12,615,917	13,121,183 11,458,116	13,862,878 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	8,898 582,572	8,026 538,116	4,991 212,434	5,639 126,559	1,429 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	92,996 3,662,910	78,710 3,730,911	383,463 4,081,319	582,587 4,643,908	876,751 4,389,147
Charity care Median	42,428 2,654,636	63,295 2,940,659	32,367 3,380,215	45,543 3,488,738	121,938 3,233,405
Uncompensated care (UCC) Median	121,655 5,147,790	193,299 5,337,617	154,622 5,711,082	155,668 5,923,418	210,490 5,508,107
UCC as a % of operating expenses Median	0.31% 3.24	0.42% 3.12	0.30% 3.21	0.33% 3.3	0.43% 2.86
Total shortfall/UCC Median	214,651 9,489,989	272,009 9,424,297	538,085 10,120,158	738,255 11,171,337	1,087,241 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	8,554,670 52,142,039	10,146,913 54,485,252	10,786,804 57,395,589	10,895,776 58,830,919	11,144,155 61,722,907
Salaries as a % of operating expenses Median	21.73 36.68	22.18 36.56	21.12 36.37	22.97 35.93	22.86 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	539,405 1,449,244	613,912 1,475,986	473,007 1,563,078	184,395 1,721,954	335,758 2,991,828
Contract hours, direct-care Median	11,097.00 22,725	15,491.00 23,018.5	10,385.00 24,503.48	6,469.00 25,026.5	7,263.00 33,786
Contract wages, direct-care Median	48.61 64.67	39.63 64.53	45.55 65.06	28.50 68.97	46.23 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.