As of the July, 2022, release via CMS

TJ HEALTH COLUMBIA

CMS id: 180149
901 WESTLAKE DRIVE, COLUMBIA KY 42728. County: ADAIR
System: TJ REGIONAL HEALTH
CBSA: Rural Kentucky

The 49-bed, acute-care hospital had $1,479,572 in net service to patients*, with a total profit margin of 27.24164% in fiscal year 2021, the latest year available.
It spent 2.81% 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	16 118	49 118	49 119.5	49 118	49 119
Total beds Median	41 162	69 162	49 162	49 162	49 163.5
FTEs Median	85.35 788.06	88.97 793.42	91.09 806.03	89.76 787.61	98.35 804.34

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	8,465,019 150,932,746	13,877,896 158,950,878	11,127,883 168,696,998	10,639,558 163,454,693	14,635,169 186,589,412
Operating expenses Median	10,975,547 149,311,209	11,870,119 156,110,414	11,255,686 164,890,568	12,120,000 166,516,854	13,155,597 180,120,888
Net income from service 2 patients (NS2P) ? Median	-2,510,528 -964,173	2,007,777 -643,601.5	-127,803 -116,254	-1,480,442 -5,025,862	1,479,572 -1,284,564
NS2P margin ? Median	-29.66% -0.62	14.47% -0.29	-1.15% 0.18	-13.91% -5.07	10.11% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for TJ HEALTH COLUMBIA 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	29,593 5,089,215	40,861 4,572,541	59,997 5,268,134	5,990,199 13,092,619	3,446,048 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	-5,716 224,999	0 199,009	0 206,870.5	73,319 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	8,301 299,524	27,323 188,688.5	22,541 370,813	15,337 309,361.5	7,908 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	9	104	114	0	0
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	473,797
⊳ 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	435
⊳ 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	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	234	349	120	102	73
⊳ Line 22: Rental of hospital space	6,111	6,852	8,949	16,546	10,796
⊳ 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	20,654	6,233	28,273	5,884,895	2,923,378
Total income ? Median	-2,480,935 6,586,430	2,048,638 6,767,106	-67,806 8,419,950	4,509,757 8,094,175	4,925,620 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	-2,480,935 6,043,842	2,048,638 5,845,112	-67,806 7,606,259	4,509,757 7,283,041	4,925,620 14,957,241
Net margin Median	-29.20598% 4.62%	14.71854% 4.42%	-0.60607% 5.16%	27.11860% 5.2%	27.24164% 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 TJ HEALTH COLUMBIA 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	662,504 23,241,334	1,016,056 23,709,545	858,298 24,248,380	798,284 22,858,541	660,945 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	229,200 21,577,146	645,047 22,041,594	858,298 22,722,063	798,284 21,570,441	654,110 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	433,304 1,845,420	371,009 1,757,392	0 1,738,842	0 1,510,463	6,835 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	1,837,140 11,160,864	1,904,406 11,987,345	2,221,896 12,926,866	1,831,213 11,884,480	1,854,845 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	835,959 10,918,923	916,271 11,706,976	992,451 12,615,917	805,221 11,458,116	932,222 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	1,001,181 618,038	988,135 697,279	1,229,445 690,232	1,025,992 684,010	922,623 670,558
⊳ 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	1,797 594,888	16,753 595,761	15,545 577,894	20,464 542,168	15,856 549,667
Outlier Median	48,148 582,572	151,163 538,116	0 212,434	0 126,559	272 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,907,783 3,662,910	694,315 3,730,911	942,961 4,081,319	1,444,326 4,643,908	0 4,389,147
Charity care Median	20,704 2,654,636	105,194 2,940,659	249,262 3,380,215	144,277 3,488,738	87,605 3,233,405
Uncompensated care (UCC) Median	640,744 5,147,790	271,391 5,337,617	722,259 5,711,082	598,837 5,923,418	370,301 5,508,107
UCC as a % of operating expenses Median	5.84% 3.24	2.29% 3.12	6.42% 3.21	4.94% 3.3	2.81% 2.86
Total shortfall/UCC Median	2,548,527 9,489,989	965,706 9,424,297	1,665,220 10,120,158	2,043,163 11,171,337	370,301 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	5,007,402 52,142,039	5,226,038 54,485,252	5,331,730 57,395,589	5,504,711 58,830,919	6,426,214 61,722,907
Salaries as a % of operating expenses Median	45.62 36.68	44.03 36.56	47.37 36.37	45.42 35.93	48.85 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	144,218 1,475,986	0 1,563,078	303,766 1,721,954	245,545 2,991,828
Contract hours, direct-care Median	0.00 22,725	1,991.85 23,018.5	0.00 24,503.48	2,388.50 25,026.5	835.25 33,786
Contract wages, direct-care Median	0.00 64.67	72.40 64.53	0.00 65.06	127.18 68.97	293.98 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.