As of the July, 2022, release via CMS

NORTH MISSISSIPPI MEDICAL CENTER

CMS id: 250004
830 SOUTH GLOSTER STREET, TUPELO MS 38801. County: LEE
System: NORTH MS HEALTH SERVICES
CBSA: Tupelo, MS

The 644-bed, acute-care hospital had $-44,490,214 in net service to patients*, with a total profit margin of 7.00272% in fiscal year 2021, the latest year available.
It spent 6.36% 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	452 118	459 118	464 119.5	460 118	459 119
Total beds Median	640 162	631 162	640 162	644 162	644 163.5
FTEs Median	4,109.41 788.06	3,965.25 793.42	4,121.70 806.03	3,288.85 787.61	3,230.77 804.34

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	674,491,594 150,932,746	705,262,193 158,950,878	719,902,346 168,696,998	680,746,744 163,454,693	730,084,467 186,589,412
Operating expenses Median	699,176,443 149,311,209	697,661,423 156,110,414	705,420,434 164,890,568	696,341,217 166,516,854	774,574,681 180,120,888
Net income from service 2 patients (NS2P) ? Median	-24,684,849 -964,173	7,600,770 -643,601.5	14,481,912 -116,254	-15,594,473 -5,025,862	-44,490,214 -1,284,564
NS2P margin ? Median	-3.66% -0.62	1.08% -0.29	2.01% 0.18	-2.29% -5.07	-6.09% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for NORTH MISSISSIPPI MEDICAL CENTER 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	43,513,686 5,089,215	30,275,950 4,572,541	39,421,042 5,268,134	71,774,708 13,092,619	102,815,881 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,750,995 224,999	362,016 199,009	335,649 206,870.5	1,299,282 194,343	1,398,136 249,496
⊳ Line 7: Investments ? ⊳ Median	17,433,352 299,524	27,043,208 188,688.5	24,160,132 370,813	29,602,410 309,361.5	22,226,901 375,329
⊳ 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	1,699,989	2,074,966	2,363,104	1,577,212	1,788,562
⊳ 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	1,562,267	1,431,568	1,517,630	1,212,812	1,138,108
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	3,193	0	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	9,710,454	8,268,362	7,596,698	6,727,417	26,557,791
⊳ Line 18: Revenue from sale of medical records and abstracts	124,405	139,826	144,028	140,117	115,921
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	60,915	63,491	69,005	38,655	41,353
⊳ Line 21: Rental of vending machines	104,772	119,853	107,126	74,893	71,631
⊳ 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	11,063,344	-9,227,340	3,127,670	31,101,910	49,477,478
Total income ? Median	18,828,837 6,586,430	37,876,720 6,767,106	53,902,954 8,419,950	56,180,235 8,094,175	58,325,667 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	18,828,837 6,043,842	37,876,720 5,845,112	53,902,954 7,606,259	56,180,235 7,283,041	58,325,667 14,957,241
Net margin Median	2.62238% 4.62%	5.14952% 4.42%	7.09881% 5.16%	7.46560% 5.2%	7.00272% 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 NORTH MISSISSIPPI MEDICAL CENTER 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	148,966,572 23,241,334	142,473,675 23,709,545	149,990,382 24,248,380	154,412,261 22,858,541	142,194,410 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	137,192,043 21,577,146	133,648,017 22,041,594	141,393,407 22,722,063	145,807,995 21,570,441	134,079,976 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	3,013,738 1,845,420	1,971,519 1,757,392	2,029,013 1,738,842	1,449,512 1,510,463	1,074,469 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	6,383,297 3,535,627	6,854,139 3,746,588	6,567,962 3,782,288	7,154,754 3,865,578	7,039,965 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	2,377,494 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	123,699,230 11,160,864	134,682,897 11,987,345	145,121,918 12,926,866	144,255,219 11,884,480	134,667,966 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	104,809,069 10,918,923	116,168,526 11,706,976	126,786,931 12,615,917	124,222,083 11,458,116	117,564,932 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	18,890,161 1,282,808	18,514,371 1,407,728	18,334,987 1,341,512	20,033,136 1,407,046	17,103,034 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	4,109,653 3,284,314	4,124,213 3,250,551	4,193,199 3,386,837	4,110,728 3,360,806	4,273,535 3,508,953
Disproportionate-share hospital (DSH) Median	3,891,110 594,888	3,922,637 595,761	4,217,533 577,894	4,270,061 542,168	3,768,956 549,667
Outlier Median	4,998,640 582,572	3,460,864 538,116	1,215,279 212,434	1,477,724 126,559	1,016,947 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	28,757,700 2,654,636	30,055,668 2,940,659	27,906,224 3,380,215	34,687,326 3,488,738	34,931,731 3,233,405
Uncompensated care (UCC) Median	51,704,610 5,147,790	50,069,269 5,337,617	46,134,341 5,711,082	49,610,751 5,923,418	49,273,980 5,508,107
UCC as a % of operating expenses Median	7.40% 3.24	7.18% 3.12	6.54% 3.21	7.12% 3.3	6.36% 2.86
Total shortfall/UCC Median	51,704,610 9,489,989	50,069,269 9,424,297	46,134,341 10,120,158	49,610,751 11,171,337	49,273,980 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	268,413,339 52,142,039	266,351,140 54,485,252	274,514,851 57,395,589	269,386,584 58,830,919	308,520,990 61,722,907
Salaries as a % of operating expenses Median	38.39 36.68	38.18 36.56	38.92 36.37	38.69 35.93	39.83 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	225,600 1,251,927	267,315 1,186,494	236,143 1,204,885	179,358 1,279,653	293,942 1,469,317
Contract adjusted salaries, direct-care Median	10,736,861 1,449,244	1,856,081 1,475,986	4,226,309 1,563,078	4,061,130 1,721,954	5,376,136 2,991,828
Contract hours, direct-care Median	133,352.90 22,725	21,762.42 23,018.5	42,902.00 24,503.48	41,209.94 25,026.5	54,693.75 33,786
Contract wages, direct-care Median	80.51 64.67	85.29 64.53	98.51 65.06	98.55 68.97	98.30 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.