As of the July, 2022, release via CMS

GUTHRIE CORTLAND MEDICAL CENTER

CMS id: 330175
134 HOMER AVENUE, CORTLAND NY 13045. County: CORTLAND
System: THE GUTHRIE CLINIC
CBSA: Cortland, NY

The 194-bed, acute-care hospital had $-15,913,614 in net service to patients*, with a total profit margin of 1.02881% in fiscal year 2021, the latest year available.
It spent 1.20% of its operating expenses on uncompensated care and reported $8,325,005 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	181	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	91 118	91 118	91 119.5	91 118	91 119
Total beds Median	194 162	194 162	194 162	194 162	194 163.5
FTEs Median	695.58 788.06	715.10 793.42	722.17 806.03	704.67 787.61	649.01 804.34

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	84,296,463 150,932,746	87,265,155 158,950,878	44,098,969 168,696,998	80,400,393 163,454,693	79,982,931 186,589,412
Operating expenses Median	85,875,239 149,311,209	91,423,731 156,110,414	46,738,845 164,890,568	93,009,990 166,516,854	95,896,545 180,120,888
Net income from service 2 patients (NS2P) ? Median	-1,578,776 -964,173	-4,158,576 -643,601.5	-2,639,876 -116,254	-12,609,597 -5,025,862	-15,913,614 -1,284,564
NS2P margin ? Median	-1.87% -0.62	-4.77% -0.29	-5.99% 0.18	-15.68% -5.07	-19.90% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for GUTHRIE CORTLAND 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	3,419,164 5,089,215	3,024,749 4,572,541	3,448,446 5,268,134	15,118,473 13,092,619	16,672,604 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	312 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	375,329 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	53,639	53,671	23,494	48,087	7,756
⊳ Line 11: Rebates and refunds of expenses	49,488	70,524	58,823	298,107	474,323
⊳ 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	274,180	278,555	140,193	264,960	198,818
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	8,276	11,077	4,870	7,288	0
⊳ Line 17: Revenue from sale of drugs to other than patients	2,327	2,435	1,011	1,268	0
⊳ Line 18: Revenue from sale of medical records and abstracts	9,554	8,782	3,189	7,363	10,229
⊳ 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	12,159	12,259	6,456	12,237	11,136
⊳ Line 22: Rental of hospital space	0	0	0	0	565,317
⊳ Line 23: Gov appropriations ? ⊳ Median	221,805 1,017,693	655,933 983,261.5	90,577 1,173,286	7,962,937 1,987,202	0 1,597,664
⊳ Sum Line 24	2,787,424	1,931,513	3,119,833	6,516,226	15,029,696
Total income ? Median	1,840,388 6,586,430	-1,133,827 6,767,106	808,570 8,419,950	2,508,876 8,094,175	758,990 15,162,888
Non-operating expenses Median	3,417,258 146,289.5	-13,365,385 164,857	-188,685 89,880.5	-912,130 106,761	-235,412 31,473.5
Net income Median	-1,576,870 6,043,842	12,231,558 5,845,112	997,255 7,606,259	3,421,006 7,283,041	994,402 14,957,241
Net margin Median	-1.79771% 4.62%	13.54698% 4.42%	2.09739% 5.16%	3.58150% 5.2%	1.02881% 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 GUTHRIE CORTLAND 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	14,731,306 23,241,334	15,815,613 23,709,545	7,660,273 24,248,380	11,809,490 22,858,541	11,635,488 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	12,313,125 21,577,146	12,777,353 22,041,594	6,034,729 22,722,063	9,619,139 21,570,441	9,314,245 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	452,133 1,845,420	306,827 1,757,392	128,675 1,738,842	228,333 1,510,463	359,366 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	1,966,048 1,203,033	2,731,433 1,215,295	1,496,869 1,313,657	1,962,018 1,365,298	1,961,877 1,179,746
All outpatient revenue Median Click here to show/hide details	7,603,898 11,160,864	8,833,734 11,987,345	4,178,160 12,926,866	7,585,096 11,884,480	7,143,481 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	7,496,887 10,918,923	8,622,394 11,706,976	4,030,064 12,615,917	7,173,173 11,458,116	6,798,848 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	107,011 1,282,808	211,340 1,407,728	148,096 1,341,512	411,923 1,407,046	344,633 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	275,473 594,888	249,169 595,761	109,213 577,894	200,252 542,168	190,080 549,667
Outlier Median	192,892 582,572	35,952 538,116	11,759 212,434	1,947 126,559	60,195 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,389,809 3,662,910	5,442,825 3,730,911	3,114,518 4,081,319	7,719,047 4,643,908	8,325,005 4,389,147
Charity care Median	351,163 2,654,636	769,933 2,940,659	285,837 3,380,215	784,242 3,488,738	147,490 3,233,405
Uncompensated care (UCC) Median	3,648,110 5,147,790	1,793,359 5,337,617	1,814,917 5,711,082	2,148,218 5,923,418	1,147,267 5,508,107
UCC as a % of operating expenses Median	4.25% 3.24	1.96% 3.12	3.88% 3.21	2.31% 3.3	1.20% 2.86
Total shortfall/UCC Median	7,037,919 9,489,989	7,236,184 9,424,297	4,929,435 10,120,158	9,867,265 11,171,337	9,472,272 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	36,902,721 52,142,039	39,769,796 54,485,252	20,177,900 57,395,589	39,090,973 58,830,919	39,727,551 61,722,907
Salaries as a % of operating expenses Median	42.62 36.68	43.16 36.56	42.85 36.37	41.71 35.93	41.68 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	1,507,651 1,449,244	1,847,978 1,475,986	1,096,354 1,563,078	2,703,619 1,721,954	2,095,617 2,991,828
Contract hours, direct-care Median	21,727.00 22,725	25,698.00 23,018.5	13,643.00 24,503.48	32,657.00 25,026.5	22,785.00 33,786
Contract wages, direct-care Median	69.39 64.67	71.91 64.53	80.36 65.06	82.79 68.97	91.97 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.