As of the July, 2022, release via CMS

T.J. SAMSON COMMUNITY HOSPITAL

CMS id: 180017
1301 NORTH RACE STREET, GLASGOW KY 42141. County: BARREN
System: T J REGIONAL HEALTH
CBSA: Glasgow, KY

The 134-bed, acute-care hospital had $97,415 in net service to patients*, with a total profit margin of 9.55528% in fiscal year 2021, the latest year available.
It spent 1.24% of its operating expenses on uncompensated care and reported $0 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	103 118	94 118	94 119.5	98 118	98 119
Total beds Median	139 162	130 162	130 162	134 162	134 163.5
FTEs Median	949.83 788.06	924.79 793.42	1,003.61 806.03	948.13 787.61	1,008.63 804.34

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	165,542,663 150,932,746	170,459,609 158,950,878	193,740,614 168,696,998	184,483,360 163,454,693	195,869,507 186,589,412
Operating expenses Median	164,420,544 149,311,209	171,581,051 156,110,414	181,665,110 164,890,568	180,803,988 166,516,854	195,772,092 180,120,888
Net income from service 2 patients (NS2P) ? Median	1,122,119 -964,173	-1,121,442 -643,601.5	12,075,504 -116,254	3,679,372 -5,025,862	97,415 -1,284,564
NS2P margin ? Median	0.68% -0.62	-0.66% -0.29	6.23% 0.18	1.99% -5.07	0.05% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for T.J. SAMSON 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	4,477,406 5,089,215	8,266,363 4,572,541	8,802,281 5,268,134	28,961,780 13,092,619	20,585,473 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	12,335 224,999	13,218 199,009	2,246 206,870.5	7,663 194,343	1,406 249,496
⊳ Line 7: Investments ? ⊳ Median	1,110,325 299,524	2,365,241 188,688.5	2,853,375 370,813	5,701,700 309,361.5	8,111,610 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	87,044	198,087	65,150	6,813	19,906
⊳ 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	569,732	606,515	643,379	543,897	508,891
⊳ 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	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	299	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	18,395	20,380	16,128	13,064	8,746
⊳ 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	2,679,575	5,062,922	5,222,003	22,688,344	11,934,914
Total income ? Median	5,599,525 6,586,430	7,144,921 6,767,106	20,877,785 8,419,950	32,641,152 8,094,175	20,682,888 15,162,888
Non-operating expenses Median	0 146,289.5	-7 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	5,599,525 6,043,842	7,144,928 5,845,112	20,877,785 7,606,259	32,641,152 7,283,041	20,682,888 14,957,241
Net margin Median	3.29345% 4.62%	3.99770% 4.42%	10.30783% 5.16%	15.29253% 5.2%	9.55528% 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 T.J. SAMSON 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	21,454,422 23,241,334	22,779,432 23,709,545	23,135,549 24,248,380	20,141,632 22,858,541	19,902,975 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	20,401,837 21,577,146	21,859,147 22,041,594	22,175,412 22,722,063	19,132,396 21,570,441	19,263,562 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	1,052,585 1,203,033	920,285 1,215,295	960,137 1,313,657	1,009,236 1,365,298	639,413 1,179,746
All outpatient revenue Median Click here to show/hide details	20,214,113 11,160,864	20,725,931 11,987,345	23,284,155 12,926,866	19,414,855 11,884,480	18,900,483 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	18,460,343 10,918,923	18,829,058 11,706,976	21,511,912 12,615,917	17,677,571 11,458,116	17,398,149 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,654,559 1,282,808	1,742,962 1,407,728	1,649,313 1,341,512	1,682,327 1,407,046	1,415,334 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	99,211 618,038	153,911 697,279	122,930 690,232	54,957 684,010	87,000 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	0 --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	1,302,146 3,284,314	1,381,631 3,250,551	1,479,711 3,386,837	1,332,992 3,360,806	1,376,378 3,508,953
Disproportionate-share hospital (DSH) Median	982,323 594,888	915,719 595,761	969,493 577,894	887,966 542,168	769,005 549,667
Outlier Median	228,343 582,572	175,304 538,116	32,641 212,434	33,642 126,559	37,117 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,297,837 3,662,910	3,848,319 3,730,911	0 4,081,319	7,673,627 4,643,908	0 4,389,147
Charity care Median	663,718 2,654,636	996,737 2,940,659	1,445,101 3,380,215	695,124 3,488,738	552,561 3,233,405
Uncompensated care (UCC) Median	3,652,090 5,147,790	3,085,093 5,337,617	3,884,720 5,711,082	3,194,597 5,923,418	2,426,656 5,508,107
UCC as a % of operating expenses Median	2.22% 3.24	1.80% 3.12	2.14% 3.21	1.77% 3.3	1.24% 2.86
Total shortfall/UCC Median	4,949,927 9,489,989	6,933,412 9,424,297	3,884,720 10,120,158	10,868,224 11,171,337	2,426,656 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	63,480,804 52,142,039	63,598,416 54,485,252	64,426,235 57,395,589	62,665,052 58,830,919	69,792,022 61,722,907
Salaries as a % of operating expenses Median	38.61 36.68	37.07 36.56	35.46 36.37	34.66 35.93	35.65 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	576,606 1,251,927	587,673 1,186,494	629,951 1,204,885	669,262 1,279,653	799,151 1,469,317
Contract adjusted salaries, direct-care Median	942,923 1,449,244	1,854,819 1,475,986	3,228,674 1,563,078	2,007,634 1,721,954	2,184,855 2,991,828
Contract hours, direct-care Median	27,584.64 22,725	43,219.65 23,018.5	62,193.00 24,503.48	38,420.22 25,026.5	37,327.30 33,786
Contract wages, direct-care Median	34.18 64.67	42.92 64.53	51.91 65.06	52.25 68.97	58.53 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.