As of the July, 2022, release via CMS

BRONSON BATTLE CREEK

CMS id: 230075
300 NORTH AVE, BATTLE CREEK MI 49017. County: CALHOUN
System: BRONSON HEALTHCARE GROUP
CBSA: Battle Creek, MI

The 169-bed, acute-care hospital had $-52,729,824 in net service to patients*, with a total profit margin of -2.21736% in fiscal year 2021, the latest year available.
It spent 1.74% of its operating expenses on uncompensated care and reported $7,773,161 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	139 118	139 118	124 119.5	124 118	124 119
Total beds Median	198 162	198 162	183 162	183 162	169 163.5
FTEs Median	1,503.00 788.06	1,503.00 793.42	1,340.00 806.03	1,281.13 787.61	1,201.15 804.34

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	163,770,053 150,932,746	159,190,755 158,950,878	160,848,509 168,696,998	211,978,761 163,454,693	248,008,921 186,589,412
Operating expenses Median	248,772,000 149,311,209	255,838,000 156,110,414	257,898,079 164,890,568	248,332,043 166,516,854	300,738,745 180,120,888
Net income from service 2 patients (NS2P) ? Median	-85,001,947 -964,173	-96,647,245 -643,601.5	-97,049,570 -116,254	-36,353,282 -5,025,862	-52,729,824 -1,284,564
NS2P margin ? Median	-51.90% -0.62	-60.71% -0.29	-60.34% 0.18	-17.15% -5.07	-21.26% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BRONSON BATTLE CREEK 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	68,623,796 5,089,215	67,830,725 4,572,541	77,402,986 5,268,134	40,912,203 13,092,619	46,206,017 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	0 299,524	12,243 188,688.5	87,600 370,813	0 309,361.5	0 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	10,599	8,294	12,498	0	0
⊳ 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	1,514,982	1,614,186	1,728,072	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	2,065,720	4,192,890	10,066,424	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.)	252,371	930,714	1,740	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	141,439	127,057	0	0
⊳ Line 21: Rental of vending machines	69,331	224,858	370,726	0	0
⊳ Line 22: Rental of hospital space	545,108	584,425	607,088	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	64,165,685	60,121,676	64,401,781	40,912,203	46,206,017
Total income ? Median	-16,378,151 6,586,430	-28,816,520 6,767,106	-19,646,584 8,419,950	4,558,921 8,094,175	-6,523,807 15,162,888
Non-operating expenses Median	-151 146,289.5	-520 164,857	416 89,880.5	0 106,761	0 31,473.5
Net income Median	-16,378,000 6,043,842	-28,816,000 5,845,112	-19,647,000 7,606,259	4,558,921 7,283,041	-6,523,807 14,957,241
Net margin Median	-7.04752% 4.62%	-12.69307% 4.42%	-8.24633% 5.16%	1.80272% 5.2%	-2.21736% 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 BRONSON BATTLE CREEK 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	32,298,189 23,241,334	29,009,593 23,709,545	28,098,264 24,248,380	25,600,313 22,858,541	27,142,188 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	29,616,174 21,577,146	26,036,459 22,041,594	26,693,268 22,722,063	24,829,604 21,570,441	26,173,438 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	2,682,015 1,845,420	2,973,134 1,757,392	1,404,996 1,738,842	770,709 1,510,463	968,750 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	27,056,005 11,160,864	26,581,253 11,987,345	26,675,298 12,926,866	21,785,413 11,884,480	21,488,694 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	27,056,005 10,918,923	26,581,253 11,706,976	26,675,298 12,615,917	21,785,413 11,458,116	21,488,694 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	231,197 3,386,837	1,133,021 3,360,806	1,930,783 3,508,953
Disproportionate-share hospital (DSH) Median	948,513 594,888	871,134 595,761	753,688 577,894	653,926 542,168	842,411 549,667
Outlier Median	366,921 582,572	208,748 538,116	102,246 212,434	64,730 126,559	60,712 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	7,642,278 3,662,910	7,295,223 3,730,911	0 4,081,319	4,820,311 4,643,908	7,773,161 4,389,147
Charity care Median	1,670,579 2,654,636	2,181,920 2,940,659	1,511,141 3,380,215	969,182 3,488,738	1,364,911 3,233,405
Uncompensated care (UCC) Median	4,930,524 5,147,790	6,347,892 5,337,617	6,019,187 5,711,082	4,789,783 5,923,418	5,223,072 5,508,107
UCC as a % of operating expenses Median	1.98% 3.24	2.48% 3.12	2.33% 3.21	1.93% 3.3	1.74% 2.86
Total shortfall/UCC Median	12,572,802 9,489,989	13,643,115 9,424,297	6,019,187 10,120,158	9,610,094 11,171,337	12,996,233 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	102,838,356 52,142,039	107,281,212 54,485,252	105,401,864 57,395,589	95,554,149 58,830,919	104,675,216 61,722,907
Salaries as a % of operating expenses Median	41.09 36.68	41.83 36.56	40.73 36.37	38.48 35.93	34.81 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	680,697 1,449,244	687,900 1,475,986	274,308 1,563,078	476,012 1,721,954	3,875,021 2,991,828
Contract hours, direct-care Median	10,718.00 22,725	11,685.00 23,018.5	5,133.00 24,503.48	7,362.00 25,026.5	38,226.00 33,786
Contract wages, direct-care Median	63.51 64.67	58.87 64.53	53.44 65.06	64.66 68.97	101.37 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.