As of the July, 2022, release via CMS

HENRY FORD MACOMB HOSPITAL

CMS id: 230047
215 NORTH AVENUE, MT. CLEMENS MI 48043. County: MACOMB
System: HENRY FORD HEALTH SYSTEM
CBSA: Detroit-Warren-Dearborn, MI

The 427-bed, acute-care hospital had $-40,253,599 in net service to patients*, with a total profit margin of 6.21874% in fiscal year 2020, the latest year available.
It spent 1.41% of its operating expenses on uncompensated care and reported $3,863,316 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	--
Ownership	nfp	nfp	nfp	nfp	--
Acute beds Median	273 118	273 118	267 119.5	267 118	-- 119
Total beds Median	433 162	433 162	427 162	427 162	-- 163.5
FTEs Median	2,289.52 788.06	2,235.77 793.42	2,300.95 806.03	2,395.13 787.61	-- 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	455,682,003 150,932,746	482,279,865 158,950,878	536,089,560 168,696,998	517,566,317 163,454,693	-- 186,589,412
Operating expenses Median	479,269,677 149,311,209	490,995,541 156,110,414	544,664,310 164,890,568	557,819,916 166,516,854	-- 180,120,888
Net income from service 2 patients (NS2P) ? Median	-23,587,674 -964,173	-8,715,676 -643,601.5	-8,574,750 -116,254	-40,253,599 -5,025,862	-- -1,284,564
NS2P margin ? Median	-5.18% -0.62	-1.81% -0.29	-1.60% 0.18	-7.78% -5.07	--% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HENRY FORD MACOMB 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	26,879,621 5,089,215	24,669,773 4,572,541	38,631,632 5,268,134	77,437,612 13,092,619	-- 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	-- 249,496
⊳ Line 7: Investments ? ⊳ Median	477,930 299,524	-2,232,576 188,688.5	11,349,460 370,813	9,579,545 309,361.5	-- 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	-26,082	17,220	91	--
⊳ Line 11: Rebates and refunds of expenses	0	27,743	0	27,364	--
⊳ Line 12: Parking lot receipts	0	0	0	0	--
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	--
⊳ Line 14: Revenue from meals sold to emplyees and guests	0	1,122,324	1,090,862	774,445	--
⊳ Line 15: Revenue from rental of living quarters	0	864,550	849,715	793,559	--
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	0	--
⊳ Line 17: Revenue from sale of drugs to other than patients	0	0	0	0	--
⊳ Line 18: Revenue from sale of medical records and abstracts	0	9,261	2,707	8,227	--
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	19,559	20,905	6,768	--
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	541,431	675,173	290,874	--
⊳ Line 21: Rental of vending machines	0	18,398	22,457	16,972	--
⊳ Line 22: Rental of hospital space	0	46,245	77,962	0	--
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	-- 1,597,664
⊳ Sum Line 24	26,401,691	24,278,920	24,525,171	65,939,767	--
Total income ? Median	3,291,947 6,586,430	15,954,097 6,767,106	30,056,882 8,419,950	37,184,013 8,094,175	-- 15,162,888
Non-operating expenses Median	0 146,289.5	462,499 164,857	227,316 89,880.5	182,272 106,761	-- 31,473.5
Net income Median	3,291,947 6,043,842	15,491,598 5,845,112	29,829,566 7,606,259	37,001,741 7,283,041	-- 14,957,241
Net margin Median	0.68218% 4.62%	3.05585% 4.42%	5.19027% 5.16%	6.21874% 5.2%	--% 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 HENRY FORD MACOMB 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	96,020,951 23,241,334	88,268,187 23,709,545	99,253,636 24,248,380	102,809,667 22,858,541	-- 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	83,709,038 21,577,146	78,059,439 22,041,594	87,946,013 22,722,063	92,762,050 21,570,441	-- 22,140,684
⊳ Swingbeds ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Tax Equity and Fiscal Responsibility Act payments (TEFRA) ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Inpatient psychiatric facility (IPF) ⊳ Median	4,374,838 1,845,420	3,636,379 1,757,392	3,675,997 1,738,842	3,066,102 1,510,463	-- 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	7,937,075 3,535,627	6,572,369 3,746,588	7,631,626 3,782,288	6,981,515 3,865,578	-- 3,983,889
⊳ Long-term care hospital (LTCH) ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Critical-access hospitals ⊳ Median	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	-- 1,179,746
All outpatient revenue Median Click here to show/hide details	38,607,743 11,160,864	42,112,000 11,987,345	44,342,955 12,926,866	36,320,374 11,884,480	-- 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	38,607,743 10,918,923	42,112,000 11,706,976	44,342,955 12,615,917	36,320,374 11,458,116	-- 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	0 1,282,808	0 1,407,728	0 1,341,512	0 1,407,046	-- 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	0 690,232	0 684,010	-- 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	-- --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	16,285,214 3,284,314	16,543,304 3,250,551	19,082,720 3,386,837	19,638,975 3,360,806	-- 3,508,953
Disproportionate-share hospital (DSH) Median	515,610 594,888	530,963 595,761	582,579 577,894	498,125 542,168	-- 549,667
Outlier Median	1,013,932 582,572	1,060,368 538,116	595,617 212,434	513,363 126,559	-- 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	5,808,908 3,662,910	4,527,293 3,730,911	6,570,597 4,081,319	3,863,316 4,643,908	-- 4,389,147
Charity care Median	4,270,935 2,654,636	4,142,981 2,940,659	4,560,344 3,380,215	4,508,040 3,488,738	-- 3,233,405
Uncompensated care (UCC) Median	7,531,621 5,147,790	8,069,233 5,337,617	8,298,613 5,711,082	7,891,234 5,923,418	-- 5,508,107
UCC as a % of operating expenses Median	1.57% 3.24	1.64% 3.12	1.52% 3.21	1.41% 3.3	--% 2.86
Total shortfall/UCC Median	13,340,529 9,489,989	12,596,526 9,424,297	14,869,210 10,120,158	11,754,550 11,171,337	-- 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	153,258,484 52,142,039	155,598,847 54,485,252	168,642,381 57,395,589	178,959,562 58,830,919	-- 61,722,907
Salaries as a % of operating expenses Median	39.17 36.68	39.00 36.56	38.43 36.37	39.44 35.93	-- 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	-- 2,909,848
Contract intern, resident salaries* Median	0 1,251,927	0 1,186,494	0 1,204,885	0 1,279,653	-- 1,469,317
Contract adjusted salaries, direct-care Median	594,215 1,449,244	403,646 1,475,986	296,458 1,563,078	686,516 1,721,954	-- 2,991,828
Contract hours, direct-care Median	8,168.88 22,725	5,210.00 23,018.5	3,955.00 24,503.48	10,140.00 25,026.5	-- 33,786
Contract wages, direct-care Median	72.74 64.67	77.48 64.53	74.96 65.06	67.70 68.97	-- 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.