As of the July, 2022, release via CMS

MUHLENBERG COMMUNITY HOSPITAL

CMS id: 180004
440 HOPKINSVILLE STREET, GREENVILLE KY 42345. County: MUHLENBERG
System: --
CBSA: Central City, KY

The 90-bed, acute-care hospital had $-6,213,128 in net service to patients*, with a total profit margin of -9.22633% in fiscal year 2021, the latest year available.
It spent 2.43% of its operating expenses on uncompensated care and reported $2,305,127 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	41 118	41 118	41 119.5	41 118	41 119
Total beds Median	90 162	90 162	90 162	90 162	90 163.5
FTEs Median	386.39 788.06	342.35 793.42	384.95 806.03	392.52 787.61	402.70 804.34

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	30,039,870 150,932,746	33,218,375 158,950,878	33,101,141 168,696,998	35,685,045 163,454,693	39,676,412 186,589,412
Operating expenses Median	39,112,933 149,311,209	38,332,369 156,110,414	39,729,382 164,890,568	41,330,749 166,516,854	45,889,540 180,120,888
Net income from service 2 patients (NS2P) ? Median	-9,073,063 -964,173	-5,113,994 -643,601.5	-6,628,241 -116,254	-5,645,704 -5,025,862	-6,213,128 -1,284,564
NS2P margin ? Median	-30.20% -0.62	-15.40% -0.29	-20.02% 0.18	-15.82% -5.07	-15.66% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MUHLENBERG COMMUNITY 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	1,268,251 5,089,215	1,202,373 4,572,541	2,295,222 5,268,134	7,118,601 13,092,619	2,336,846 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	673,304 224,999	666,375 199,009	982,887 206,870.5	56,955 194,343	580 249,496
⊳ Line 7: Investments ? ⊳ Median	14,450 299,524	12,481 188,688.5	19,037 370,813	3,848 309,361.5	104 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	31,800	36,124	18,837	5,803	4,603
⊳ 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	124,522	119,404	147,314	140,068	140,699
⊳ 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	9,397	10,584	8,708	3,325	3,997
⊳ 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	16,820	14,699	2,495	0	800
⊳ 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	397,958	342,706	1,115,944	6,908,602	2,186,063
Total income ? Median	-7,804,812 6,586,430	-3,911,621 6,767,106	-4,333,019 8,419,950	1,472,897 8,094,175	-3,876,282 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	-7,804,812 6,043,842	-3,911,621 5,845,112	-4,333,019 7,606,259	1,472,897 7,283,041	-3,876,282 14,957,241
Net margin Median	-24.92903% 4.62%	-11.36414% 4.42%	-12.24142% 5.16%	3.44105% 5.2%	-9.22633% 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 MUHLENBERG COMMUNITY 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	5,861,205 23,241,334	6,188,436 23,709,545	6,105,454 24,248,380	5,543,464 22,858,541	5,878,003 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	5,188,322 21,577,146	5,457,140 22,041,594	5,420,815 22,722,063	4,638,509 21,570,441	5,132,991 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	672,883 1,203,033	731,296 1,215,295	684,639 1,313,657	904,955 1,365,298	745,012 1,179,746
All outpatient revenue Median Click here to show/hide details	5,259,647 11,160,864	5,644,254 11,987,345	5,743,908 12,926,866	5,554,491 11,884,480	6,280,153 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	3,324,507 10,918,923	3,956,283 11,706,976	4,184,742 12,615,917	3,703,808 11,458,116	3,830,914 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,752,075 1,282,808	1,523,383 1,407,728	1,381,242 1,341,512	1,227,025 1,407,046	1,371,908 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	183,065 618,038	164,588 697,279	177,924 690,232	623,658 684,010	1,077,331 670,558
⊳ 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	106,437 594,888	98,359 595,761	77,993 577,894	73,910 542,168	89,031 549,667
Outlier Median	129,693 582,572	140,320 538,116	208,970 212,434	24,954 126,559	18,352 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	4,127,249 3,662,910	3,601,816 3,730,911	3,679,268 4,081,319	2,437,543 4,643,908	2,305,127 4,389,147
Charity care Median	192,809 2,654,636	101,145 2,940,659	171,259 3,380,215	512,516 3,488,738	356,294 3,233,405
Uncompensated care (UCC) Median	1,625,269 5,147,790	891,265 5,337,617	898,337 5,711,082	917,978 5,923,418	1,114,342 5,508,107
UCC as a % of operating expenses Median	4.16% 3.24	2.33% 3.12	2.26% 3.21	2.22% 3.3	2.43% 2.86
Total shortfall/UCC Median	5,752,518 9,489,989	4,493,081 9,424,297	4,577,605 10,120,158	3,355,521 11,171,337	3,419,469 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	17,725,701 52,142,039	18,068,131 54,485,252	18,802,127 57,395,589	20,109,612 58,830,919	21,342,625 61,722,907
Salaries as a % of operating expenses Median	45.32 36.68	47.14 36.56	47.33 36.37	48.66 35.93	46.51 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.