As of the July, 2022, release via CMS

SOUTH SUNFLOWER COUNTY HOSPITAL

CMS id: 250095
121 EAST BAKER STREET, INDIANOLA MS 38751. County: SUNFLOWER
System: --
CBSA: Indianola, MS

The 47-bed, acute-care hospital had $-4,661,338 in net service to patients*, with a total profit margin of 13.25837% in fiscal year 2021, the latest year available.
It spent 8.39% of its operating expenses on uncompensated care and reported $2,738 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	48 118	47 118	47 119.5	47 118	47 119
Total beds Median	48 162	47 162	47 162	47 162	47 163.5
FTEs Median	180.12 788.06	188.89 793.42	189.41 806.03	192.83 787.61	187.89 804.34

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	22,106,923 150,932,746	23,290,334 158,950,878	23,868,900 168,696,998	24,409,233 163,454,693	26,287,666 186,589,412
Operating expenses Median	25,897,581 149,311,209	26,690,619 156,110,414	28,405,756 164,890,568	30,118,999 166,516,854	30,949,004 180,120,888
Net income from service 2 patients (NS2P) ? Median	-3,790,658 -964,173	-3,400,285 -643,601.5	-4,536,856 -116,254	-5,709,766 -5,025,862	-4,661,338 -1,284,564
NS2P margin ? Median	-17.15% -0.62	-14.60% -0.29	-19.01% 0.18	-23.39% -5.07	-17.73% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SOUTH SUNFLOWER 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	2,959,919 5,089,215	3,171,507 4,572,541	4,736,133 5,268,134	5,903,273 13,092,619	9,391,860 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	200,000 206,870.5	1,000 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	195,096 299,524	188,812 188,688.5	222,649 370,813	236,621 309,361.5	205,855 375,329
⊳ 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	1,999	5,418	-13,012	-10,363	-78,773
⊳ 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	32,720	33,336	29,980	26,274	28,946
⊳ 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	9,349	9,315	10,140	10,540	12,850
⊳ Line 18: Revenue from sale of medical records and abstracts	11,766	12,161	8,902	10,577	9,342
⊳ 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	5,650	3,050	2,150	66,500	113,239
⊳ 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	2,703,339	2,919,415	4,275,324	5,562,124	9,100,401
Total income ? Median	-830,739 6,586,430	-228,778 6,767,106	199,277 8,419,950	193,507 8,094,175	4,730,522 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	-830,739 6,043,842	-228,778 5,845,112	199,277 7,606,259	193,507 7,283,041	4,730,522 14,957,241
Net margin Median	-3.31410% 4.62%	-0.86456% 4.42%	0.69665% 5.16%	0.63837% 5.2%	13.25837% 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 SOUTH SUNFLOWER 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	3,525,946 23,241,334	3,021,401 23,709,545	2,722,893 24,248,380	3,574,092 22,858,541	2,995,617 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	3,525,946 21,577,146	3,021,401 22,041,594	2,722,893 22,722,063	3,574,092 21,570,441	2,995,617 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	3,234,778 11,160,864	3,162,947 11,987,345	3,280,689 12,926,866	3,102,274 11,884,480	2,828,125 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	1,571,257 10,918,923	1,591,258 11,706,976	1,647,478 12,615,917	1,528,819 11,458,116	1,242,028 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	1,663,521 618,038	1,571,689 697,279	1,633,211 690,232	1,573,455 684,010	1,586,097 670,558
⊳ 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	51,974 594,888	55,091 595,761	46,211 577,894	58,357 542,168	45,901 549,667
Outlier Median	50,021 582,572	42,709 538,116	7,419 212,434	18,411 126,559	18,541 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	885 4,643,908	2,738 4,389,147
Charity care Median	122,354 2,654,636	92,643 2,940,659	131,633 3,380,215	58,740 3,488,738	28,786 3,233,405
Uncompensated care (UCC) Median	1,534,723 5,147,790	2,003,524 5,337,617	2,204,022 5,711,082	2,147,905 5,923,418	2,595,571 5,508,107
UCC as a % of operating expenses Median	5.93% 3.24	7.51% 3.12	7.76% 3.21	7.13% 3.3	8.39% 2.86
Total shortfall/UCC Median	1,534,723 9,489,989	2,003,524 9,424,297	2,204,022 10,120,158	2,148,790 11,171,337	2,598,309 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	10,269,067 52,142,039	10,930,240 54,485,252	11,335,841 57,395,589	11,702,701 58,830,919	11,636,324 61,722,907
Salaries as a % of operating expenses Median	39.65 36.68	40.95 36.56	39.91 36.37	38.85 35.93	37.60 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	1,566,813 1,449,244	1,592,385 1,475,986	1,479,677 1,563,078	1,654,781 1,721,954	1,950,917 2,991,828
Contract hours, direct-care Median	28,841.91 22,725	30,810.50 23,018.5	27,719.13 24,503.48	30,304.70 25,026.5	32,289.20 33,786
Contract wages, direct-care Median	54.32 64.67	51.68 64.53	53.38 65.06	54.60 68.97	60.42 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.