As of the July, 2022, release via CMS

UNIV OF MISSOURI HEALTH CARE

CMS id: 260141
ONE HOSPITAL DRIVE, COLUMBIA MO 65212. County: BOONE
System: --
CBSA: Columbia, MO

The 643-bed, acute-care hospital had $-140,816,303 in net service to patients*, with a total profit margin of 2.91175% in fiscal year 2021, the latest year available.
It spent 5.31% of its operating expenses on uncompensated care and reported $19,188 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	375 118	93 118	372 119.5	400 118	411 119
Total beds Median	587 162	313 162	591 162	614 162	643 163.5
FTEs Median	4,867.73 788.06	5,224.00 793.42	5,578.92 806.03	5,616.52 787.61	5,594.56 804.34

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	843,931,640 150,932,746	915,710,341 158,950,878	987,239,892 168,696,998	991,585,275 163,454,693	991,585,275 186,589,412
Operating expenses Median	872,073,347 149,311,209	937,772,991 156,110,414	1,011,837,336 164,890,568	1,046,251,210 166,516,854	1,132,401,578 180,120,888
Net income from service 2 patients (NS2P) ? Median	-28,141,707 -964,173	-22,062,650 -643,601.5	-24,597,444 -116,254	-54,665,935 -5,025,862	-140,816,303 -1,284,564
NS2P margin ? Median	-3.33% -0.62	-2.41% -0.29	-2.49% 0.18	-5.51% -5.07	-14.20% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UNIV OF MISSOURI HEALTH CARE 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	125,483,639 5,089,215	134,184,182 4,572,541	111,812,934 5,268,134	174,777,912 13,092,619	174,777,912 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	4,886,516 206,870.5	21,650,509 194,343	21,650,509 249,496
⊳ Line 7: Investments ? ⊳ Median	11,115,351 299,524	9,881,535 188,688.5	1,714,701 370,813	-6,411,650 309,361.5	-6,411,650 375,329
⊳ 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	4,650,407	4,873,327	5,360,107	4,892,530	4,892,530
⊳ 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	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	639,521	717,030	789,392	736,238	736,238
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ 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	109,078,360	118,712,290	99,062,218	153,910,285	153,910,285
Total income ? Median	97,341,932 6,586,430	112,121,532 6,767,106	87,215,490 8,419,950	120,111,977 8,094,175	33,961,609 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	97,341,932 6,043,842	112,121,532 5,845,112	87,215,490 7,606,259	120,111,977 7,283,041	33,961,609 14,957,241
Net margin Median	10.04130% 4.62%	10.67931% 4.42%	7.93551% 5.16%	10.29799% 5.2%	2.91175% 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 UNIV OF MISSOURI HEALTH CARE 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	122,747,823 23,241,334	123,706,050 23,709,545	125,006,316 24,248,380	124,883,331 22,858,541	131,310,494 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	120,228,910 21,577,146	121,338,036 22,041,594	122,808,375 22,722,063	122,511,455 21,570,441	129,602,119 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	2,518,913 1,845,420	2,368,014 1,757,392	2,197,941 1,738,842	2,371,876 1,510,463	1,708,375 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	61,100,986 11,160,864	64,012,796 11,987,345	65,623,885 12,926,866	60,780,065 11,884,480	66,037,800 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	61,100,986 10,918,923	64,012,796 11,706,976	65,623,885 12,615,917	60,780,065 11,458,116	66,037,800 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	26,361,903 3,284,314	25,512,805 3,250,551	25,089,731 3,386,837	25,396,947 3,360,806	26,070,388 3,508,953
Disproportionate-share hospital (DSH) Median	3,642,024 594,888	3,806,650 595,761	3,632,700 577,894	3,384,772 542,168	3,060,069 549,667
Outlier Median	7,714,947 582,572	8,859,798 538,116	8,002,404 212,434	1,353,158 126,559	1,411,224 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	110,183 3,662,910	66,546 3,730,911	33,546 4,081,319	19,628 4,643,908	19,188 4,389,147
Charity care Median	43,657,538 2,654,636	44,236,104 2,940,659	43,503,016 3,380,215	46,935,260 3,488,738	51,028,963 3,233,405
Uncompensated care (UCC) Median	57,883,903 5,147,790	56,629,413 5,337,617	52,072,409 5,711,082	62,785,872 5,923,418	60,178,871 5,508,107
UCC as a % of operating expenses Median	6.64% 3.24	6.04% 3.12	5.15% 3.21	6.00% 3.3	5.31% 2.86
Total shortfall/UCC Median	57,994,086 9,489,989	56,695,959 9,424,297	52,105,955 10,120,158	62,805,500 11,171,337	60,198,059 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	264,573,479 52,142,039	286,299,754 54,485,252	311,691,752 57,395,589	321,869,092 58,830,919	337,294,032 61,722,907
Salaries as a % of operating expenses Median	30.34 36.68	30.53 36.56	30.80 36.37	30.76 35.93	29.79 35.24
Intern, resident salaries* Median	24,811,955 2,598,592	26,620,147 2,686,824	27,337,248 2,753,773	29,075,539 2,937,156	30,967,114 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	12,610,839 1,449,244	14,691,408 1,475,986	14,065,638 1,563,078	14,401,554 1,721,954	14,691,408 2,991,828
Contract hours, direct-care Median	207,033.75 22,725	235,042.99 23,018.5	200,534.61 24,503.48	195,329.73 25,026.5	235,042.99 33,786
Contract wages, direct-care Median	60.91 64.67	62.51 64.53	70.14 65.06	73.73 68.97	62.51 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.