As of the July, 2022, release via CMS

WENTWORTH DOUGLASS HOSPITAL

CMS id: 300018
789 CENTRAL AV, DOVER NH 3820. County: STRAFFORD
System: PARTNERS HEALTHCARE SYSTEM
CBSA: Boston-Cambridge-Newton, MA-NH

The 118-bed, acute-care hospital had $54,466,018 in net service to patients*, with a total profit margin of 19.54772% in fiscal year 2021, the latest year available.
It spent 2.05% of its operating expenses on uncompensated care and reported $1,727,342 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	273	365	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	101 118	107 118	107 119.5	107 118	107 119
Total beds Median	112 162	118 162	118 162	118 162	118 163.5
FTEs Median	1,506.00 788.06	1,651.90 793.42	1,854.50 806.03	1,749.77 787.61	1,875.96 804.34

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	236,499,711 150,932,746	334,984,494 158,950,878	366,709,594 168,696,998	342,824,221 163,454,693	451,725,303 186,589,412
Operating expenses Median	207,939,645 149,311,209	297,275,368 156,110,414	342,001,598 164,890,568	356,495,866 166,516,854	397,259,285 180,120,888
Net income from service 2 patients (NS2P) ? Median	28,560,066 -964,173	37,709,126 -643,601.5	24,707,996 -116,254	-13,671,645 -5,025,862	54,466,018 -1,284,564
NS2P margin ? Median	12.08% -0.62	11.26% -0.29	6.74% 0.18	-3.99% -5.07	12.06% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for WENTWORTH DOUGLASS 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	23,966,245 5,089,215	-10,397,485 4,572,541	-21,148,972 5,268,134	32,899,347 13,092,619	54,513,477 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	36,389 224,999	42,795 199,009	44,529 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	9,474,837 299,524	-35,016,969 188,688.5	7,856,620 370,813	8,800,258 309,361.5	29,393,299 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	1,784,074	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	0	1,388,753	1,486,070	1,195,392	1,080,058
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	206,900	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	0	0	6,709	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	0	343,372	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	1,262	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	1,165	0
⊳ Line 21: Rental of vending machines	0	6,573	0	0	0
⊳ Line 22: Rental of hospital space	0	189,120	562,700	400,628	844,702
⊳ 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	14,455,019	20,657,897	-31,106,862	22,501,904	23,195,418
Total income ? Median	52,526,311 6,586,430	27,311,641 6,767,106	3,559,024 8,419,950	19,227,702 8,094,175	108,979,495 15,162,888
Non-operating expenses Median	28,941,540 146,289.5	0 164,857	0 89,880.5	13,244,257 106,761	10,021,348 31,473.5
Net income Median	23,584,771 6,043,842	27,311,641 5,845,112	3,559,024 7,606,259	5,983,445 7,283,041	98,958,147 14,957,241
Net margin Median	9.05484% 4.62%	8.41427% 4.42%	1.02993% 5.16%	1.59251% 5.2%	19.54772% 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 WENTWORTH DOUGLASS 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	22,702,285 23,241,334	32,166,102 23,709,545	32,188,510 24,248,380	29,139,317 22,858,541	30,801,445 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	22,702,285 21,577,146	32,166,102 22,041,594	32,188,510 22,722,063	29,139,317 21,570,441	30,801,445 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	26,699,212 11,160,864	41,642,790 11,987,345	44,661,975 12,926,866	39,701,976 11,884,480	47,502,472 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	26,699,212 10,918,923	41,642,790 11,706,976	44,661,975 12,615,917	39,701,976 11,458,116	47,502,472 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	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	0 594,888	294,569 595,761	332,731 577,894	303,198 542,168	240,987 549,667
Outlier Median	1,845,740 582,572	1,568,725 538,116	441,989 212,434	453,637 126,559	797,649 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	92,086 3,730,911	1,114,820 4,081,319	6,054,214 4,643,908	1,727,342 4,389,147
Charity care Median	1,367,039 2,654,636	3,345,946 2,940,659	3,342,062 3,380,215	3,802,671 3,488,738	3,436,073 3,233,405
Uncompensated care (UCC) Median	4,427,289 5,147,790	7,774,326 5,337,617	8,251,155 5,711,082	9,537,962 5,923,418	8,132,545 5,508,107
UCC as a % of operating expenses Median	2.13% 3.24	2.62% 3.12	2.41% 3.21	2.68% 3.3	2.05% 2.86
Total shortfall/UCC Median	4,427,289 9,489,989	7,866,412 9,424,297	9,365,975 10,120,158	15,592,176 11,171,337	9,859,887 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	82,453,708 52,142,039	119,719,756 54,485,252	135,961,864 57,395,589	129,308,516 58,830,919	141,429,763 61,722,907
Salaries as a % of operating expenses Median	39.65 36.68	40.27 36.56	39.75 36.37	36.27 35.93	35.60 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	3,465,793 1,449,244	2,625,151 1,475,986	2,341,895 1,563,078	2,121,956 1,721,954	3,392,460 2,991,828
Contract hours, direct-care Median	42,113.00 22,725	29,261.00 23,018.5	33,794.00 24,503.48	27,110.00 25,026.5	36,345.00 33,786
Contract wages, direct-care Median	82.30 64.67	89.72 64.53	69.30 65.06	78.27 68.97	93.34 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.