As of the July, 2022, release via CMS

FORREST GENERAL HOSPITAL

CMS id: 250078
6051 U. S HIGHWAY 49, HATTIESBURG MS 39404. County: FORREST
System: --
CBSA: Hattiesburg, MS

The 493-bed, acute-care hospital had $1,964,402 in net service to patients*, with a total profit margin of 7.43291% in fiscal year 2021, the latest year available.
It spent 7.19% 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	378 118	379 118	381 119.5	386 118	398 119
Total beds Median	470 162	471 162	473 162	484 162	493 163.5
FTEs Median	3,224.75 788.06	3,315.11 793.42	3,333.45 806.03	3,216.15 787.61	3,112.27 804.34

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	439,817,995 150,932,746	441,986,015 158,950,878	435,748,636 168,696,998	441,226,132 163,454,693	462,676,883 186,589,412
Operating expenses Median	412,358,800 149,311,209	426,726,752 156,110,414	434,430,772 164,890,568	435,836,543 166,516,854	460,712,481 180,120,888
Net income from service 2 patients (NS2P) ? Median	27,459,195 -964,173	15,259,263 -643,601.5	1,317,864 -116,254	5,389,589 -5,025,862	1,964,402 -1,284,564
NS2P margin ? Median	6.24% -0.62	3.45% -0.29	0.30% 0.18	1.22% -5.07	0.42% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for FORREST GENERAL 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	14,548,275 5,089,215	15,488,036 4,572,541	22,065,520 5,268,134	34,174,817 13,092,619	39,427,212 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	-287,336 224,999	-668,717 199,009	-776,580 206,870.5	475,482 194,343	1,310,435 249,496
⊳ Line 7: Investments ? ⊳ Median	4,585,968 299,524	6,097,923 188,688.5	6,852,417 370,813	7,385,722 309,361.5	5,941,670 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	41,649	66,034	50,164	44,978	8,651
⊳ Line 11: Rebates and refunds of expenses	1,517,607	2,264,124	2,689,412	2,283,640	2,748,916
⊳ 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	2,495,318	2,579,030	2,485,823	2,075,414	1,943,193
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	150,756	150,622	173,373	109,910	91,297
⊳ Line 17: Revenue from sale of drugs to other than patients	372,968	684,040	775,288	759,679	1,101,400
⊳ Line 18: Revenue from sale of medical records and abstracts	11,019	10,640	23,717	40,950	16,565
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	973,537	1,055,365	1,028,423	873,320	793,093
⊳ Line 21: Rental of vending machines	35,052	46,996	64,288	60,745	51,759
⊳ Line 22: Rental of hospital space	2,483,098	2,145,458	1,036,607	969,911	988,440
⊳ 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	2,168,639	1,056,521	7,662,588	19,095,066	24,431,793
Total income ? Median	42,007,470 6,586,430	30,747,299 6,767,106	23,383,384 8,419,950	39,564,406 8,094,175	41,391,614 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	1,848,758 106,761	4,070,679 31,473.5
Net income Median	42,007,470 6,043,842	30,747,299 5,845,112	23,383,384 7,606,259	37,715,648 7,283,041	37,320,935 14,957,241
Net margin Median	9.24529% 4.62%	6.72110% 4.42%	5.10761% 5.16%	7.93344% 5.2%	7.43291% 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 FORREST GENERAL 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	116,252,581 23,241,334	114,957,809 23,709,545	114,018,605 24,248,380	109,091,579 22,858,541	108,335,168 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	110,681,263 21,577,146	108,842,437 22,041,594	107,528,046 22,722,063	102,440,075 21,570,441	101,711,103 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	3,738,846 3,535,627	4,499,343 3,746,588	4,551,835 3,782,288	4,785,927 3,865,578	4,387,742 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	1,832,472 1,203,033	1,616,029 1,215,295	1,938,724 1,313,657	1,865,577 1,365,298	2,236,323 1,179,746
All outpatient revenue Median Click here to show/hide details	54,551,231 11,160,864	53,905,243 11,987,345	55,807,799 12,926,866	52,025,190 11,884,480	51,069,965 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	45,173,121 10,918,923	45,202,816 11,706,976	47,250,090 12,615,917	43,207,790 11,458,116	42,199,164 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	9,378,110 1,282,808	8,702,427 1,407,728	8,557,709 1,341,512	8,817,400 1,407,046	8,870,801 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	2,703,047 3,284,314	2,856,349 3,250,551	2,815,678 3,386,837	2,565,002 3,360,806	2,533,347 3,508,953
Disproportionate-share hospital (DSH) Median	4,698,245 594,888	4,612,617 595,761	4,213,769 577,894	3,850,792 542,168	3,469,986 549,667
Outlier Median	1,250,075 582,572	1,059,123 538,116	254,860 212,434	317,400 126,559	306,344 139,139

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	23,419,473 2,654,636	26,687,107 2,940,659	27,449,344 3,380,215	25,452,679 3,488,738	23,514,758 3,233,405
Uncompensated care (UCC) Median	36,272,724 5,147,790	37,378,704 5,337,617	40,104,316 5,711,082	37,098,166 5,923,418	33,110,188 5,508,107
UCC as a % of operating expenses Median	8.80% 3.24	8.76% 3.12	9.23% 3.21	8.51% 3.3	7.19% 2.86
Total shortfall/UCC Median	36,272,724 9,489,989	37,378,704 9,424,297	40,104,316 10,120,158	37,098,166 11,171,337	33,110,188 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	165,255,445 52,142,039	173,711,984 54,485,252	177,615,886 57,395,589	172,824,541 58,830,919	189,527,441 61,722,907
Salaries as a % of operating expenses Median	40.08 36.68	40.71 36.56	40.88 36.37	39.65 35.93	41.14 35.24
Intern, resident salaries* Median	1,495,371 2,598,592	2,034,483 2,686,824	2,255,052 2,753,773	2,823,816 2,937,156	3,206,293 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	2,410,092 1,449,244	4,449,559 1,475,986	3,498,331 1,563,078	4,271,903 1,721,954	13,585,115 2,991,828
Contract hours, direct-care Median	42,040.30 22,725	67,847.82 23,018.5	59,054.00 24,503.48	74,375.29 25,026.5	205,761.65 33,786
Contract wages, direct-care Median	57.33 64.67	65.58 64.53	59.24 65.06	57.44 68.97	66.02 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.