As of the July, 2022, release via CMS

SOUTHWEST MS REGIONAL MED CENTER

CMS id: 250097
215 MARION AVENUE, MCCOMB MS 39648. County: PIKE
System: --
CBSA: McComb, MS

The 160-bed, acute-care hospital had $-13,669,261 in net service to patients*, with a total profit margin of -1.97244% in fiscal year 2021, the latest year available.
It spent 4.40% 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	132 118	132 118	132 119.5	132 118	132 119
Total beds Median	160 162	160 162	160 162	160 162	160 163.5
FTEs Median	833.79 788.06	796.08 793.42	746.64 806.03	732.58 787.61	763.16 804.34

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	137,415,125 150,932,746	127,324,980 158,950,878	120,184,407 168,696,998	99,759,940 163,454,693	112,289,025 186,589,412
Operating expenses Median	148,402,753 149,311,209	140,543,621 156,110,414	127,017,978 164,890,568	114,540,646 166,516,854	125,958,286 180,120,888
Net income from service 2 patients (NS2P) ? Median	-10,987,628 -964,173	-13,218,641 -643,601.5	-6,833,571 -116,254	-14,780,706 -5,025,862	-13,669,261 -1,284,564
NS2P margin ? Median	-8.00% -0.62	-10.38% -0.29	-5.69% 0.18	-14.82% -5.07	-12.17% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SOUTHWEST MS REGIONAL MED 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	2,518,461 5,089,215	5,671,851 4,572,541	3,150,567 5,268,134	18,540,302 13,092,619	11,232,863 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	655,659 224,999	118,083 199,009	148,160 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	22,520 299,524	23,199 188,688.5	357,702 370,813	231,520 309,361.5	-11,704 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	94	0	35	166	277
⊳ 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	263,765	253,310	527,453	314,717	252,149
⊳ 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	957,543	802,139	1,211,057	738,035
⊳ 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	15,591	16,835	11,318	0	3,634
⊳ Line 22: Rental of hospital space	206,653	213,729	268,050	226,323	139,712
⊳ 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	1,354,179	4,089,152	1,035,710	16,556,519	10,110,760
Total income ? Median	-8,469,167 6,586,430	-7,546,790 6,767,106	-3,683,004 8,419,950	3,759,596 8,094,175	-2,436,398 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	-8,469,167 6,043,842	-7,546,790 5,845,112	-3,683,004 7,606,259	3,759,596 7,283,041	-2,436,398 14,957,241
Net margin Median	-6.05228% 4.62%	-5.67441% 4.42%	-2.98618% 5.16%	3.17801% 5.2%	-1.97244% 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 SOUTHWEST MS REGIONAL MED 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	20,228,357 23,241,334	17,918,936 23,709,545	18,748,282 24,248,380	17,591,831 22,858,541	16,790,910 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	20,228,357 21,577,146	17,918,936 22,041,594	18,748,282 22,722,063	17,591,831 21,570,441	16,790,910 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	21,098,499 11,160,864	20,397,728 11,987,345	20,440,485 12,926,866	20,209,400 11,884,480	20,167,845 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	20,540,886 10,918,923	19,795,294 11,706,976	19,827,446 12,615,917	19,731,936 11,458,116	19,675,198 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	557,613 618,038	602,434 697,279	613,039 690,232	477,464 684,010	492,647 670,558
⊳ 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	981,757 594,888	845,114 595,761	949,528 577,894	751,971 542,168	567,146 549,667
Outlier Median	290,664 582,572	194,077 538,116	17,688 212,434	10,748 126,559	31,665 139,139

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	2,243,938 2,654,636	2,534,257 2,940,659	1,942,984 3,380,215	2,421,324 3,488,738	1,929,679 3,233,405
Uncompensated care (UCC) Median	7,320,576 5,147,790	7,969,443 5,337,617	5,165,262 5,711,082	7,496,041 5,923,418	5,536,481 5,508,107
UCC as a % of operating expenses Median	4.93% 3.24	5.67% 3.12	4.07% 3.21	6.54% 3.3	4.40% 2.86
Total shortfall/UCC Median	7,320,576 9,489,989	7,969,443 9,424,297	5,165,262 10,120,158	7,496,041 11,171,337	5,536,481 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	48,910,900 52,142,039	46,048,722 54,485,252	43,840,282 57,395,589	44,456,570 58,830,919	51,956,252 61,722,907
Salaries as a % of operating expenses Median	38.30 36.68	37.66 36.56	38.00 36.37	38.81 35.93	41.25 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	356,479 1,449,244	1,041,235 1,475,986	648,202 1,563,078	571,182 1,721,954	668,810 2,991,828
Contract hours, direct-care Median	3,812.25 22,725	10,165.50 23,018.5	5,193.17 24,503.48	5,541.96 25,026.5	7,752.32 33,786
Contract wages, direct-care Median	93.51 64.67	102.43 64.53	124.82 65.06	103.06 68.97	86.27 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.