As of the July, 2022, release via CMS

DELTA HEALTH-THE MEDICAL CENTER

CMS id: 250082
1400 EAST UNION STREET, GREENVILLE MS 38704. County: WASHINGTON
System: --
CBSA: Greenville, MS

The 161-bed, acute-care hospital had $-21,632,533 in net service to patients*, with a total profit margin of 3.71372% in fiscal year 2021, the latest year available.
It spent 4.62% 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	155 118	155 118	155 119.5	155 118	121 119
Total beds Median	215 162	201 162	215 162	215 162	161 163.5
FTEs Median	840.31 788.06	768.07 793.42	733.74 806.03	697.27 787.61	722.41 804.34

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	118,670,148 150,932,746	97,296,205 158,950,878	107,963,287 168,696,998	110,944,073 163,454,693	124,071,836 186,589,412
Operating expenses Median	119,529,882 149,311,209	118,112,659 156,110,414	111,734,241 164,890,568	117,124,597 166,516,854	145,704,369 180,120,888
Net income from service 2 patients (NS2P) ? Median	-859,734 -964,173	-20,816,454 -643,601.5	-3,770,954 -116,254	-6,180,524 -5,025,862	-21,632,533 -1,284,564
NS2P margin ? Median	-0.72% -0.62	-21.39% -0.29	-3.49% 0.18	-5.57% -5.07	-17.44% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for DELTA HEALTH-THE 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	2,074,852 5,089,215	2,049,394 4,572,541	4,516,552 5,268,134	8,662,118 13,092,619	27,252,281 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	376,982 224,999	275,000 199,009	470,033 206,870.5	459,209 194,343	825,936 249,496
⊳ Line 7: Investments ? ⊳ Median	424,216 299,524	190,415 188,688.5	1,858,996 370,813	442,829 309,361.5	166,097 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	2,241	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	698,243	634,358	643,736	496,517	456,487
⊳ 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	333,139	280,414	434,452	750,881	4,201,772
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ 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	0	0	0	0	0
⊳ Line 22: Rental of hospital space	76,261	80,067	60,337	122,220	155,004
⊳ 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	163,770	589,140	1,048,998	6,390,462	21,446,985
Total income ? Median	1,215,118 6,586,430	-18,767,060 6,767,106	745,598 8,419,950	2,481,594 8,094,175	5,619,748 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	1,215,118 6,043,842	-18,767,060 5,845,112	745,598 7,606,259	2,481,594 7,283,041	5,619,748 14,957,241
Net margin Median	1.00635% 4.62%	-18.89068% 4.42%	0.66287% 5.16%	2.07480% 5.2%	3.71372% 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 DELTA HEALTH-THE 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	27,296,163 23,241,334	27,152,306 23,709,545	28,081,591 24,248,380	27,361,592 22,858,541	27,397,145 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	23,046,513 21,577,146	23,570,248 22,041,594	24,573,589 22,722,063	23,547,755 21,570,441	24,164,423 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	681,041 1,845,420	0 1,757,392	296,520 1,738,842	343,521 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	3,568,609 3,535,627	3,582,058 3,746,588	3,211,482 3,782,288	3,470,316 3,865,578	3,232,722 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	10,602,249 11,160,864	9,443,127 11,987,345	10,249,343 12,926,866	8,597,149 11,884,480	14,990,169 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	9,269,510 10,918,923	7,909,427 11,706,976	8,919,308 12,615,917	7,484,779 11,458,116	13,379,906 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,197,588 1,282,808	1,436,176 1,407,728	1,210,674 1,341,512	1,035,847 1,407,046	1,447,725 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	135,151 618,038	97,524 697,279	119,361 690,232	76,523 684,010	162,538 670,558
⊳ 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	1,048,574 3,508,953
Disproportionate-share hospital (DSH) Median	1,337,037 594,888	1,255,441 595,761	1,155,078 577,894	1,121,803 542,168	940,601 549,667
Outlier Median	226,783 582,572	439,818 538,116	118,096 212,434	90,162 126,559	101,156 139,139

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	665,494 2,654,636	401,756 2,940,659	1,428,753 3,380,215	3,269,232 3,488,738	3,361,622 3,233,405
Uncompensated care (UCC) Median	6,283,268 5,147,790	8,198,434 5,337,617	7,808,623 5,711,082	8,729,311 5,923,418	6,725,674 5,508,107
UCC as a % of operating expenses Median	5.26% 3.24	6.94% 3.12	6.99% 3.21	7.45% 3.3	4.62% 2.86
Total shortfall/UCC Median	6,283,268 9,489,989	8,198,434 9,424,297	7,808,623 10,120,158	8,729,311 11,171,337	6,725,674 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	49,870,838 52,142,039	49,022,993 54,485,252	46,412,065 57,395,589	47,405,883 58,830,919	52,454,746 61,722,907
Salaries as a % of operating expenses Median	41.72 36.68	41.51 36.56	41.54 36.37	40.47 35.93	36.00 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	329,356 2,937,156	1,336,269 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	2,015,873 1,449,244	2,126,432 1,475,986	2,043,976 1,563,078	2,486,705 1,721,954	9,901,425 2,991,828
Contract hours, direct-care Median	38,156.93 22,725	37,819.98 23,018.5	38,833.00 24,503.48	36,555.00 25,026.5	98,472.00 33,786
Contract wages, direct-care Median	52.83 64.67	56.23 64.53	52.64 65.06	68.03 68.97	100.55 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.