As of the July, 2022, release via CMS

OKTIBBEHA COUNTY HOSPITAL

CMS id: 250050
HOSPITAL ROAD, STARKVILLE MS 39759. County: OKTIBBEHA
System: --
CBSA: Starkville, MS

The 88-bed, acute-care hospital had $-7,965,346 in net service to patients*, with a total profit margin of 6.00862% in fiscal year 2021, the latest year available.
It spent 6.93% 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	gov	gov	gov	gov	gov
Acute beds Median	82 118	82 118	82 119.5	82 118	82 119
Total beds Median	88 162	88 162	88 162	88 162	88 163.5
FTEs Median	593.80 788.06	591.00 793.42	591.92 806.03	531.80 787.61	536.20 804.34

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	66,857,700 150,932,746	64,630,298 158,950,878	66,739,196 168,696,998	62,202,075 163,454,693	65,240,706 186,589,412
Operating expenses Median	76,810,764 149,311,209	74,925,501 156,110,414	72,593,167 164,890,568	70,146,046 166,516,854	73,206,052 180,120,888
Net income from service 2 patients (NS2P) ? Median	-9,953,064 -964,173	-10,295,203 -643,601.5	-5,853,971 -116,254	-7,943,971 -5,025,862	-7,965,346 -1,284,564
NS2P margin ? Median	-14.89% -0.62	-15.93% -0.29	-8.77% 0.18	-12.77% -5.07	-12.21% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for OKTIBBEHA COUNTY 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	4,323,910 5,089,215	4,059,936 4,572,541	4,970,948 5,268,134	9,704,775 13,092,619	12,645,435 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,422,967 224,999	1,471,065 199,009	1,439,966 206,870.5	1,442,612 194,343	1,419,736 249,496
⊳ Line 7: Investments ? ⊳ Median	237,458 299,524	139,307 188,688.5	1,143,586 370,813	765,115 309,361.5	-74,330 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	22,016	88,928	52,028	77,029	55,926
⊳ 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	395,872	402,045	445,443	367,384	335,454
⊳ Line 15: Revenue from rental of living quarters	0	474,377	0	462,362	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	0	-3,768
⊳ Line 17: Revenue from sale of drugs to other than patients	406,169	428,598	418,625	371,313	462,402
⊳ Line 18: Revenue from sale of medical records and abstracts	19,549	20,647	13,854	15,750	16,370
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	55,740	58,973	38,790	16,994	-1,032
⊳ Line 22: Rental of hospital space	475,580	0	499,473	0	325,785
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	55,529 1,987,202	0 1,597,664
⊳ Sum Line 24	1,288,559	975,996	919,183	6,130,687	10,108,892
Total income ? Median	-5,629,154 6,586,430	-6,235,267 6,767,106	-883,023 8,419,950	1,760,804 8,094,175	4,680,089 15,162,888
Non-operating expenses Median	147,806 146,289.5	15,151 164,857	11,169 89,880.5	9,754 106,761	206 31,473.5
Net income Median	-5,776,960 6,043,842	-6,250,418 5,845,112	-894,192 7,606,259	1,751,050 7,283,041	4,679,883 14,957,241
Net margin Median	-8.11580% 4.62%	-9.09943% 4.42%	-1.24695% 5.16%	2.43516% 5.2%	6.00862% 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 OKTIBBEHA COUNTY 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	7,325,670 23,241,334	6,343,096 23,709,545	7,509,139 24,248,380	9,268,460 22,858,541	9,304,025 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	7,325,670 21,577,146	6,343,096 22,041,594	7,509,139 22,722,063	9,268,460 21,570,441	9,304,025 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	8,217,905 11,160,864	8,639,285 11,987,345	8,570,256 12,926,866	7,730,960 11,884,480	7,433,013 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	8,217,905 10,918,923	8,639,285 11,706,976	8,570,256 12,615,917	7,730,960 11,458,116	7,433,013 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	0 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	160,130 594,888	145,337 595,761	150,084 577,894	173,108 542,168	163,924 549,667
Outlier Median	153,520 582,572	178,332 538,116	42,989 212,434	66,979 126,559	118,085 139,139

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	636,290 2,654,636	738,125 2,940,659	716,885 3,380,215	655,849 3,488,738	609,150 3,233,405
Uncompensated care (UCC) Median	4,188,094 5,147,790	4,696,315 5,337,617	4,009,101 5,711,082	3,962,915 5,923,418	5,071,577 5,508,107
UCC as a % of operating expenses Median	5.45% 3.24	6.27% 3.12	5.52% 3.21	5.65% 3.3	6.93% 2.86
Total shortfall/UCC Median	4,188,094 9,489,989	4,696,315 9,424,297	4,009,101 10,120,158	3,962,915 11,171,337	5,071,577 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	35,906,548 52,142,039	35,166,722 54,485,252	34,382,755 57,395,589	34,332,998 58,830,919	37,952,360 61,722,907
Salaries as a % of operating expenses Median	46.75 36.68	46.94 36.56	47.36 36.37	48.95 35.93	51.84 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	1,362,272 1,449,244	1,238,598 1,475,986	682,302 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	15,257.31 22,725	13,819.70 23,018.5	17,248.13 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	89.29 64.67	89.63 64.53	39.56 65.06	0.00 68.97	0.00 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.