As of the July, 2022, release via CMS

BROCKTON HOSPITAL INC.

CMS id: 220052
680 CENTRE STREET, BROCKTON MA 2302. County: PLYMOUTH
System: --
CBSA: Boston-Cambridge-Newton, MA-NH

The 197-bed, acute-care hospital had $-40,468,311 in net service to patients*, with a total profit margin of 4.97934% in fiscal year 2021, the latest year available.
It spent 1.78% 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	159 118	159 118	159 119.5	159 118	159 119
Total beds Median	209 162	197 162	197 162	197 162	197 163.5
FTEs Median	1,538.72 788.06	1,561.62 793.42	1,589.00 806.03	1,540.71 787.61	1,638.20 804.34

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	259,993,644 150,932,746	258,490,775 158,950,878	262,245,540 168,696,998	271,683,819 163,454,693	283,843,833 186,589,412
Operating expenses Median	264,537,978 149,311,209	274,085,915 156,110,414	288,576,357 164,890,568	293,324,166 166,516,854	324,312,144 180,120,888
Net income from service 2 patients (NS2P) ? Median	-4,544,334 -964,173	-15,595,140 -643,601.5	-26,330,817 -116,254	-21,640,347 -5,025,862	-40,468,311 -1,284,564
NS2P margin ? Median	-1.75% -0.62	-6.03% -0.29	-10.04% 0.18	-7.97% -5.07	-14.26% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BROCKTON HOSPITAL INC. 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	21,538,176 5,089,215	35,540,665 4,572,541	36,927,074 5,268,134	38,645,653 13,092,619	57,463,146 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	2,286,104 299,524	9,272,121 188,688.5	5,699,101 370,813	669,707 309,361.5	4,017,983 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	72,792	102,726	64,903	77,692	45,672
⊳ 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	1,371,099	1,478,888	299,700	366,440	414,999
⊳ Line 18: Revenue from sale of medical records and abstracts	44,307	33,331	30,962	34,457	20,138
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	4,328,284	4,657,484	4,579,980	4,615,108	4,099,586
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	229,060	214,973	215,671	123,394	44,911
⊳ 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	13,206,530	19,781,142	26,036,757	32,758,855	48,819,857
Total income ? Median	16,993,842 6,586,430	19,945,525 6,767,106	10,596,257 8,419,950	17,005,306 8,094,175	16,994,835 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	16,993,842 6,043,842	19,945,525 5,845,112	10,596,257 7,606,259	17,005,306 7,283,041	16,994,835 14,957,241
Net margin Median	6.03621% 4.62%	6.78347% 4.42%	3.54185% 5.16%	5.47976% 5.2%	4.97934% 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 BROCKTON HOSPITAL INC. 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	49,128,725 23,241,334	46,521,902 23,709,545	47,936,217 24,248,380	43,235,124 22,858,541	43,250,501 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	45,115,959 21,577,146	43,398,882 22,041,594	44,690,642 22,722,063	40,898,362 21,570,441	41,429,093 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	3,104,713 1,845,420	3,123,020 1,757,392	3,245,575 1,738,842	2,336,762 1,510,463	1,821,408 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	908,053 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	22,760,550 11,160,864	23,510,998 11,987,345	25,636,498 12,926,866	21,661,752 11,884,480	23,933,935 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	22,760,550 10,918,923	23,510,998 11,706,976	25,636,498 12,615,917	21,661,752 11,458,116	23,933,935 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	2,744,206 3,284,314	2,605,691 3,250,551	2,560,007 3,386,837	2,444,554 3,360,806	2,378,869 3,508,953
Disproportionate-share hospital (DSH) Median	1,843,577 594,888	1,744,032 595,761	1,891,803 577,894	1,950,086 542,168	1,844,564 549,667
Outlier Median	2,214,205 582,572	2,681,774 538,116	190,456 212,434	141,618 126,559	165,382 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	4,410,826 3,662,910	0 3,730,911	300,082 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	5,032,597 2,654,636	3,209,756 2,940,659	3,692,496 3,380,215	2,985,852 3,488,738	3,035,995 3,233,405
Uncompensated care (UCC) Median	8,629,640 5,147,790	8,878,521 5,337,617	9,235,578 5,711,082	8,239,166 5,923,418	5,779,425 5,508,107
UCC as a % of operating expenses Median	3.26% 3.24	3.24% 3.12	3.20% 3.21	2.81% 3.3	1.78% 2.86
Total shortfall/UCC Median	13,040,466 9,489,989	8,878,521 9,424,297	9,535,660 10,120,158	8,239,166 11,171,337	5,779,425 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	115,244,376 52,142,039	119,504,009 54,485,252	123,931,365 57,395,589	121,512,576 58,830,919	132,004,588 61,722,907
Salaries as a % of operating expenses Median	43.56 36.68	43.60 36.56	42.95 36.37	41.43 35.93	40.70 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	832,091 1,251,927	768,692 1,186,494	751,689 1,204,885	753,015 1,279,653	479,070 1,469,317
Contract adjusted salaries, direct-care Median	1,899,078 1,449,244	1,267,333 1,475,986	1,678,441 1,563,078	2,184,581 1,721,954	8,780,652 2,991,828
Contract hours, direct-care Median	29,215.00 22,725	24,215.00 23,018.5	26,579.00 24,503.48	28,900.00 25,026.5	73,526.00 33,786
Contract wages, direct-care Median	65.00 64.67	52.34 64.53	63.15 65.06	75.59 68.97	119.42 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.