As of the July, 2022, release via CMS

KINGS DAUGHTERS MEDICAL CENTER

CMS id: 250057
427 HIGHWAY 51 NORTH, BROOKHAVEN MS 39601. County: LINCOLN
System: --
CBSA: Brookhaven, MS

The 90-bed, acute-care hospital had $-2,974,764 in net service to patients*, with a total profit margin of 5.38848% in fiscal year 2021, the latest year available.
It spent 0.93% 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	nfp	nfp	nfp	nfp	nfp
Acute beds Median	94 118	85 118	85 119.5	85 118	85 119
Total beds Median	99 162	90 162	90 162	90 162	90 163.5
FTEs Median	581.16 788.06	562.85 793.42	575.82 806.03	522.25 787.61	582.89 804.34

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	86,610,237 150,932,746	87,035,258 158,950,878	88,620,839 168,696,998	85,087,168 163,454,693	94,242,788 186,589,412
Operating expenses Median	88,169,162 149,311,209	87,388,816 156,110,414	90,110,443 164,890,568	90,108,057 166,516,854	97,217,552 180,120,888
Net income from service 2 patients (NS2P) ? Median	-1,558,925 -964,173	-353,558 -643,601.5	-1,489,604 -116,254	-5,020,889 -5,025,862	-2,974,764 -1,284,564
NS2P margin ? Median	-1.80% -0.62	-0.41% -0.29	-1.68% 0.18	-5.90% -5.07	-3.16% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for KINGS DAUGHTERS 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	1,401,612 5,089,215	1,720,155 4,572,541	2,037,718 5,268,134	6,390,914 13,092,619	8,511,666 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	500 199,009	1,756 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	210,515 299,524	181,403 188,688.5	593,375 370,813	604,920 309,361.5	288,476 375,329
⊳ 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	384,056	388,971	369,248	324,346	260,965
⊳ 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	0	0	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	123	112	6,374	13,004	8,403
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	85,950	91,441	89,211	69,589	66,661
⊳ Line 21: Rental of vending machines	10,887	7,758	5,438	1,152	684
⊳ 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	710,081	1,049,970	972,316	5,377,903	7,886,477
Total income ? Median	-157,313 6,586,430	1,366,597 6,767,106	548,114 8,419,950	1,370,025 8,094,175	5,536,902 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	-157,313 6,043,842	1,366,597 5,845,112	548,114 7,606,259	1,370,025 7,283,041	5,536,902 14,957,241
Net margin Median	-0.17874% 4.62%	1.53973% 4.42%	0.60459% 5.16%	1.49765% 5.2%	5.38848% 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 KINGS DAUGHTERS 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	10,573,605 23,241,334	10,051,082 23,709,545	10,334,414 24,248,380	11,008,673 22,858,541	11,533,536 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	10,573,605 21,577,146	10,051,082 22,041,594	10,334,414 22,722,063	11,008,673 21,570,441	11,533,536 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	11,146,589 11,160,864	11,903,440 11,987,345	13,210,619 12,926,866	14,277,041 11,884,480	14,872,856 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	11,146,589 10,918,923	11,903,440 11,706,976	13,210,619 12,615,917	14,277,041 11,458,116	14,872,856 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	215,355 594,888	207,399 595,761	211,058 577,894	234,101 542,168	236,513 549,667
Outlier Median	93,738 582,572	56,138 538,116	918 212,434	10,440 126,559	3,807 139,139

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	790,894 2,654,636	528,617 2,940,659	315,966 3,380,215	847,713 3,488,738	476,483 3,233,405
Uncompensated care (UCC) Median	5,045,593 5,147,790	4,558,355 5,337,617	3,547,675 5,711,082	4,363,260 5,923,418	902,830 5,508,107
UCC as a % of operating expenses Median	5.72% 3.24	5.22% 3.12	3.94% 3.21	4.84% 3.3	0.93% 2.86
Total shortfall/UCC Median	5,045,593 9,489,989	4,558,355 9,424,297	3,547,675 10,120,158	4,363,260 11,171,337	902,830 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	36,448,984 52,142,039	35,695,967 54,485,252	37,425,802 57,395,589	38,178,756 58,830,919	42,912,732 61,722,907
Salaries as a % of operating expenses Median	41.34 36.68	40.85 36.56	41.53 36.37	42.37 35.93	44.14 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	604,339 1,449,244	104,109 1,475,986	66,799 1,563,078	42,586 1,721,954	0 2,991,828
Contract hours, direct-care Median	5,791.63 22,725	882.42 23,018.5	819.60 24,503.48	524.25 25,026.5	0.00 33,786
Contract wages, direct-care Median	104.35 64.67	117.98 64.53	81.50 65.06	81.23 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.