As of the July, 2022, release via CMS

OAKLAWN HOSPITAL

CMS id: 230217
200 NORTH MADISON STREET, MARSHALL MI 49068. County: CALHOUN
System: --
CBSA: Battle Creek, MI

The 78-bed, acute-care hospital had $-21,746,538 in net service to patients*, with a total profit margin of 10.92253% in fiscal year 2021, the latest year available.
It spent 1.74% of its operating expenses on uncompensated care and reported $5,399,441 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	66 118	66 118	66 119.5	66 118	66 119
Total beds Median	78 162	78 162	78 162	78 162	78 163.5
FTEs Median	802.10 788.06	835.98 793.42	878.79 806.03	947.08 787.61	863.03 804.34

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	134,325,718 150,932,746	138,397,478 158,950,878	148,939,669 168,696,998	145,114,646 163,454,693	137,938,987 186,589,412
Operating expenses Median	136,213,145 149,311,209	143,951,657 156,110,414	150,103,132 164,890,568	153,867,242 166,516,854	159,685,525 180,120,888
Net income from service 2 patients (NS2P) ? Median	-1,887,427 -964,173	-5,554,179 -643,601.5	-1,163,463 -116,254	-8,752,596 -5,025,862	-21,746,538 -1,284,564
NS2P margin ? Median	-1.41% -0.62	-4.01% -0.29	-0.78% 0.18	-6.03% -5.07	-15.77% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for OAKLAWN 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	7,718,849 5,089,215	8,127,336 4,572,541	8,850,589 5,268,134	12,043,850 13,092,619	41,326,904 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	336,099 224,999	280,849 199,009	1,375,868 206,870.5	435,097 194,343	2,580,932 249,496
⊳ Line 7: Investments ? ⊳ Median	1,153,595 299,524	1,134,174 188,688.5	1,619,827 370,813	1,864,940 309,361.5	1,699,785 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	0	0	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	424,878	455,874	466,876	474,562	377,227
⊳ 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	211,052	649,015	799,489	4,684,347	6,475,209
⊳ Line 18: Revenue from sale of medical records and abstracts	41,596	31,712	33,504	35,404	56,947
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	2,830	2,651	2,610	2,330	950
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	38,941	37,881	36,113	27,982	18,173
⊳ Line 22: Rental of hospital space	311,872	321,994	466,379	640,124	681,455
⊳ Line 23: Gov appropriations ? ⊳ Median	107,800 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	5,090,186	5,213,186	4,049,923	3,879,064	29,436,226
Total income ? Median	5,831,422 6,586,430	2,573,157 6,767,106	7,687,126 8,419,950	3,291,254 8,094,175	19,580,366 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	3,960,065 106,761	0 31,473.5
Net income Median	5,831,422 6,043,842	2,573,157 5,845,112	7,687,126 7,606,259	-668,811 7,283,041	19,580,366 14,957,241
Net margin Median	4.10535% 4.62%	1.75612% 4.42%	4.87174% 5.16%	-0.42556% 5.2%	10.92253% 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 OAKLAWN 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	12,524,980 23,241,334	14,018,251 23,709,545	14,709,142 24,248,380	10,505,956 22,858,541	8,600,573 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	12,524,980 21,577,146	14,018,251 22,041,594	14,709,142 22,722,063	10,505,956 21,570,441	8,600,573 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	0 1,845,420	0 1,757,392	0 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	12,994,425 11,160,864	13,105,596 11,987,345	14,728,924 12,926,866	14,546,804 11,884,480	11,900,458 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	10,742,596 10,918,923	11,370,530 11,706,976	12,864,743 12,615,917	12,705,222 11,458,116	10,526,349 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	2,251,829 1,282,808	1,735,066 1,407,728	1,864,181 1,341,512	1,841,582 1,407,046	1,374,109 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	317,179 594,888	342,231 595,761	363,506 577,894	262,340 542,168	209,662 549,667
Outlier Median	447,354 582,572	921,229 538,116	677,932 212,434	37,124 126,559	153,688 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	959,212 3,662,910	1,800,688 3,730,911	3,787,545 4,081,319	4,513,260 4,643,908	5,399,441 4,389,147
Charity care Median	807,517 2,654,636	1,160,507 2,940,659	814,248 3,380,215	943,623 3,488,738	695,619 3,233,405
Uncompensated care (UCC) Median	2,575,603 5,147,790	3,142,559 5,337,617	2,717,704 5,711,082	3,326,271 5,923,418	2,784,464 5,508,107
UCC as a % of operating expenses Median	1.89% 3.24	2.18% 3.12	1.81% 3.21	2.16% 3.3	1.74% 2.86
Total shortfall/UCC Median	3,534,815 9,489,989	4,943,247 9,424,297	6,505,249 10,120,158	7,839,531 11,171,337	8,183,905 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	60,335,000 52,142,039	63,726,492 54,485,252	68,214,061 57,395,589	71,698,583 58,830,919	71,389,926 61,722,907
Salaries as a % of operating expenses Median	44.29 36.68	44.27 36.56	45.44 36.37	46.60 35.93	44.71 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	1,271,433 1,449,244	1,794,350 1,475,986	1,523,417 1,563,078	1,444,236 1,721,954	1,699,773 2,991,828
Contract hours, direct-care Median	18,828.31 22,725	21,966.50 23,018.5	16,116.78 24,503.48	17,129.41 25,026.5	16,375.05 33,786
Contract wages, direct-care Median	67.53 64.67	81.69 64.53	94.52 65.06	84.31 68.97	103.80 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.