As of the July, 2022, release via CMS

LIMA MEMORIAL HOSPITAL

CMS id: 360009
1001 BELLEFONTAINE AVENUE, LIMA OH 45804. County: ALLEN
System: --
CBSA: Lima, OH

The 119-bed, acute-care hospital had $30,250,959 in net service to patients*, with a total profit margin of 21.18104% in fiscal year 2021, the latest year available.
It spent 3.52% of its operating expenses on uncompensated care and reported $13,822,615 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	nfp	nfp	nfp	nfp	nfp
Acute beds Median	123 118	123 118	73 119.5	83 118	80 119
Total beds Median	189 162	172 162	112 162	119 162	119 163.5
FTEs Median	1,062.78 788.06	1,028.47 793.42	1,020.65 806.03	990.54 787.61	1,002.60 804.34

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	180,147,563 150,932,746	184,291,209 158,950,878	198,093,106 168,696,998	198,264,342 163,454,693	234,631,530 186,589,412
Operating expenses Median	168,623,531 149,311,209	168,510,275 156,110,414	176,045,208 164,890,568	181,983,519 166,516,854	204,380,571 180,120,888
Net income from service 2 patients (NS2P) ? Median	11,524,032 -964,173	15,780,934 -643,601.5	22,047,898 -116,254	16,280,823 -5,025,862	30,250,959 -1,284,564
NS2P margin ? Median	6.40% -0.62	8.56% -0.29	11.13% 0.18	8.21% -5.07	12.89% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LIMA MEMORIAL 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	5,886,624 5,089,215	3,820,308 4,572,541	12,889,728 5,268,134	19,726,179 13,092,619	24,672,275 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	500 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	0	6,780	5,170	1,546
⊳ Line 11: Rebates and refunds of expenses	0	0	36,835	44,804	41,139
⊳ 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	0	864,953	718,740	761,751
⊳ 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	31,197	23,773	21,205
⊳ 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	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	903,546	708,001	725,537
⊳ 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	5,886,624	3,820,308	10,960,508	18,136,727	23,040,005
Total income ? Median	17,410,656 6,586,430	19,601,242 6,767,106	34,937,626 8,419,950	36,007,002 8,094,175	54,923,234 15,162,888
Non-operating expenses Median	-6,227,763 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	23,638,419 6,043,842	19,601,242 5,845,112	34,937,626 7,606,259	36,007,002 7,283,041	54,923,234 14,957,241
Net margin Median	12.70649% 4.62%	10.42001% 4.42%	16.55946% 5.16%	16.51769% 5.2%	21.18104% 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 LIMA MEMORIAL 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	30,451,073 23,241,334	30,235,990 23,709,545	30,153,494 24,248,380	33,124,334 22,858,541	34,071,746 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	27,889,732 21,577,146	26,322,295 22,041,594	26,018,306 22,722,063	28,969,725 21,570,441	29,875,290 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	1,982,926 3,535,627	3,913,695 3,746,588	4,135,188 3,782,288	4,154,609 3,865,578	4,196,456 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	578,415 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	19,141,322 11,160,864	19,071,919 11,987,345	18,485,037 12,926,866	16,908,790 11,884,480	18,428,898 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	17,572,600 10,918,923	17,366,782 11,706,976	17,205,844 12,615,917	15,934,250 11,458,116	17,240,458 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,568,722 1,282,808	1,705,137 1,407,728	1,279,193 1,341,512	974,540 1,407,046	1,188,440 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	501,564 594,888	488,285 595,761	476,569 577,894	536,615 542,168	461,655 549,667
Outlier Median	1,321,047 582,572	1,348,354 538,116	320,801 212,434	381,705 126,559	466,370 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	30,535,892 3,662,910	32,445,066 3,730,911	33,080,301 4,081,319	12,436,742 4,643,908	13,822,615 4,389,147
Charity care Median	2,316,244 2,654,636	2,793,361 2,940,659	2,220,918 3,380,215	2,225,643 3,488,738	3,090,376 3,233,405
Uncompensated care (UCC) Median	4,860,523 5,147,790	8,537,793 5,337,617	6,567,290 5,711,082	6,108,970 5,923,418	7,203,947 5,508,107
UCC as a % of operating expenses Median	2.88% 3.24	5.07% 3.12	3.73% 3.21	3.36% 3.3	3.52% 2.86
Total shortfall/UCC Median	35,396,415 9,489,989	40,982,859 9,424,297	39,647,591 10,120,158	18,545,712 11,171,337	21,026,562 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	61,208,129 52,142,039	62,809,534 54,485,252	63,257,977 57,395,589	65,697,910 58,830,919	73,231,893 61,722,907
Salaries as a % of operating expenses Median	36.30 36.68	37.27 36.56	35.93 36.37	36.10 35.93	35.83 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	750,874 1,449,244	272,760 1,475,986	1,179,364 1,563,078	2,391,146 1,721,954	5,744,741 2,991,828
Contract hours, direct-care Median	11,792.00 22,725	4,365.87 23,018.5	17,537.00 24,503.48	33,787.00 25,026.5	51,363.00 33,786
Contract wages, direct-care Median	63.68 64.67	62.48 64.53	67.25 65.06	70.77 68.97	111.85 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.