As of the July, 2022, release via CMS

HARRINGTON MEMORIAL HOSPITAL

CMS id: 220019
100 SOUTH STREET, SOUTHBRIDGE MA 1550. County: WORCESTER
System: --
CBSA: Worcester, MA-CT

The 119-bed, acute-care hospital had $-3,488,769 in net service to patients*, with a total profit margin of -0.08271% in fiscal year 2021, the latest year available.
It spent 1.44% of its operating expenses on uncompensated care and reported $2,642,077 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	122 118	99 118	108 119.5	113 118	113 119
Total beds Median	142 162	119 162	119 162	119 162	119 163.5
FTEs Median	931.76 788.06	903.78 793.42	920.55 806.03	858.00 787.61	924.94 804.34

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	130,015,244 150,932,746	135,579,732 158,950,878	136,978,321 168,696,998	120,516,733 163,454,693	138,843,304 186,589,412
Operating expenses Median	133,778,758 149,311,209	135,934,830 156,110,414	133,371,016 164,890,568	145,817,024 166,516,854	142,332,073 180,120,888
Net income from service 2 patients (NS2P) ? Median	-3,763,514 -964,173	-355,098 -643,601.5	3,607,305 -116,254	-25,300,291 -5,025,862	-3,488,769 -1,284,564
NS2P margin ? Median	-2.89% -0.62	-0.26% -0.29	2.63% 0.18	-20.99% -5.07	-2.51% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HARRINGTON MEMORIAL 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	13,061,166 5,089,215	12,483,532 4,572,541	10,018,660 5,268,134	24,928,713 13,092,619	3,371,153 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	324,659 224,999	115,487 199,009	51,593 206,870.5	676,920 194,343	89,973 249,496
⊳ Line 7: Investments ? ⊳ Median	1,886,957 299,524	2,593,666 188,688.5	1,266,529 370,813	2,617,527 309,361.5	4,012,015 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	400,166	353,675	280,203	306,924	350,980
⊳ 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	775,828	610,867	575,751	479,742	422,136
⊳ 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	961,594	962,907	1,355,550	1,252,287	1,282,578
⊳ Line 18: Revenue from sale of medical records and abstracts	17,604	17,908	14,424	10,681	8,707
⊳ 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	42,488
⊳ Line 21: Rental of vending machines	0	2,099	4,975	2,939	2,957
⊳ Line 22: Rental of hospital space	360,133	306,518	217,996	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	8,334,225	7,520,405	6,251,639	19,581,693	-2,840,681
Total income ? Median	9,297,652 6,586,430	12,128,434 6,767,106	13,625,965 8,419,950	-371,578 8,094,175	-117,616 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	5 31,473.5
Net income Median	9,297,652 6,043,842	12,128,434 5,845,112	13,625,965 7,606,259	-371,578 7,283,041	-117,621 14,957,241
Net margin Median	6.49838% 4.62%	8.19139% 4.42%	9.26955% 5.16%	-0.25548% 5.2%	-0.08271% 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 HARRINGTON MEMORIAL 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	14,588,790 23,241,334	14,126,991 23,709,545	15,470,392 24,248,380	13,085,552 22,858,541	14,594,604 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	13,376,110 21,577,146	12,984,429 22,041,594	15,027,944 22,722,063	13,085,552 21,570,441	14,594,604 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	1,212,680 1,845,420	1,142,562 1,757,392	442,448 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	13,879,609 11,160,864	16,161,019 11,987,345	18,630,773 12,926,866	15,178,181 11,884,480	15,490,745 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	13,879,609 10,918,923	16,161,019 11,706,976	18,630,773 12,615,917	15,178,181 11,458,116	15,490,745 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	481,274 594,888	338,035 595,761	597,295 577,894	641,285 542,168	679,728 549,667
Outlier Median	75,479 582,572	44,254 538,116	34,573 212,434	89,024 126,559	101,335 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,226,415 3,662,910	4,592,936 3,730,911	3,545,831 4,081,319	6,202,908 4,643,908	2,642,077 4,389,147
Charity care Median	458,415 2,654,636	386,160 2,940,659	730,231 3,380,215	332,104 3,488,738	555,078 3,233,405
Uncompensated care (UCC) Median	2,343,324 5,147,790	2,146,755 5,337,617	2,900,144 5,711,082	2,576,058 5,923,418	2,043,857 5,508,107
UCC as a % of operating expenses Median	1.75% 3.24	1.58% 3.12	2.17% 3.21	1.77% 3.3	1.44% 2.86
Total shortfall/UCC Median	5,569,739 9,489,989	6,739,691 9,424,297	6,445,975 10,120,158	8,778,966 11,171,337	4,685,934 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	65,104,268 52,142,039	63,176,266 54,485,252	64,929,158 57,395,589	62,751,077 58,830,919	65,611,985 61,722,907
Salaries as a % of operating expenses Median	48.67 36.68	46.48 36.56	48.68 36.37	43.03 35.93	46.10 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	526,804 1,449,244	576,335 1,475,986	396,315 1,563,078	240,750 1,721,954	551,134 2,991,828
Contract hours, direct-care Median	7,133.75 22,725	8,832.89 23,018.5	5,205.00 24,503.48	2,988.16 25,026.5	7,213.38 33,786
Contract wages, direct-care Median	73.85 64.67	65.25 64.53	76.14 65.06	80.57 68.97	76.40 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.