As of the July, 2022, release via CMS

MARION GENERAL HOSPITAL

CMS id: 360011
100 MCKINLEY PARK DRIVE, MARION OH 43302. County: MARION
System: OHIOHEALTH
CBSA: Marion, OH

The 206-bed, acute-care hospital had $48,621,471 in net service to patients*, with a total profit margin of 37.95261% in fiscal year 2021, the latest year available.
It spent 5.10% of its operating expenses on uncompensated care and reported $1,955,431 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	156 118	156 118	159 119.5	159 118	159 119
Total beds Median	195 162	191 162	198 162	206 162	206 163.5
FTEs Median	1,236.68 788.06	1,270.61 793.42	1,202.24 806.03	1,235.39 787.61	1,132.36 804.34

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	201,843,033 150,932,746	216,772,028 158,950,878	226,971,738 168,696,998	228,615,279 163,454,693	258,919,581 186,589,412
Operating expenses Median	183,001,784 149,311,209	198,502,315 156,110,414	204,944,538 164,890,568	223,240,399 166,516,854	210,298,110 180,120,888
Net income from service 2 patients (NS2P) ? Median	18,841,249 -964,173	18,269,713 -643,601.5	22,027,200 -116,254	5,374,880 -5,025,862	48,621,471 -1,284,564
NS2P margin ? Median	9.33% -0.62	8.43% -0.29	9.70% 0.18	2.35% -5.07	18.78% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MARION GENERAL 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	11,578,664 5,089,215	12,895,518 4,572,541	14,067,886 5,268,134	28,452,703 13,092,619	80,011,841 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	108,060 299,524	114,493 188,688.5	270,291 370,813	-26,430 309,361.5	-9,924 375,329
⊳ 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	669,338	745,710	882,157	855,189	804,484
⊳ 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	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	90,534	116,120	72,690	2,724,616	71,756
⊳ Line 23: Gov appropriations ? ⊳ Median	4,931 1,017,693	4,157 983,261.5	4,739 1,173,286	7,000 1,987,202	0 1,597,664
⊳ Sum Line 24	10,705,801	11,915,038	12,838,009	24,892,328	79,145,525
Total income ? Median	30,419,913 6,586,430	31,165,231 6,767,106	36,095,086 8,419,950	33,827,583 8,094,175	128,633,312 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	30,419,913 6,043,842	31,165,231 5,845,112	36,095,086 7,606,259	33,827,583 7,283,041	128,633,312 14,957,241
Net margin Median	14.25343% 4.62%	13.56971% 4.42%	14.97475% 5.16%	13.15900% 5.2%	37.95261% 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 MARION GENERAL 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	25,648,122 23,241,334	26,698,745 23,709,545	26,327,550 24,248,380	25,070,565 22,858,541	30,610,763 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	24,008,310 21,577,146	24,869,621 22,041,594	24,863,133 22,722,063	23,286,001 21,570,441	28,827,938 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	1,639,812 1,845,420	1,829,124 1,757,392	1,464,417 1,738,842	1,784,564 1,510,463	1,782,825 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	19,420,196 11,160,864	18,172,760 11,987,345	18,886,657 12,926,866	18,010,385 11,884,480	17,452,086 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	19,420,196 10,918,923	18,172,760 11,706,976	18,886,657 12,615,917	18,010,385 11,458,116	17,452,086 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	743,426 594,888	734,749 595,761	698,344 577,894	618,666 542,168	637,110 549,667
Outlier Median	1,426,630 582,572	1,157,571 538,116	524,020 212,434	248,314 126,559	283,727 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	7,389,093 3,662,910	6,827,379 3,730,911	6,076,566 4,081,319	9,146,028 4,643,908	1,955,431 4,389,147
Charity care Median	5,463,997 2,654,636	7,845,692 2,940,659	8,574,387 3,380,215	9,726,145 3,488,738	8,692,371 3,233,405
Uncompensated care (UCC) Median	8,589,820 5,147,790	10,471,976 5,337,617	11,398,831 5,711,082	12,323,887 5,923,418	10,718,664 5,508,107
UCC as a % of operating expenses Median	4.69% 3.24	5.28% 3.12	5.56% 3.21	5.52% 3.3	5.10% 2.86
Total shortfall/UCC Median	15,978,913 9,489,989	17,299,355 9,424,297	17,475,397 10,120,158	21,469,915 11,171,337	12,674,095 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	71,397,614 52,142,039	75,222,436 54,485,252	77,581,362 57,395,589	80,786,521 58,830,919	82,362,684 61,722,907
Salaries as a % of operating expenses Median	43.82 36.68	42.42 36.56	42.33 36.37	41.47 35.93	39.17 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	1,319,603 1,449,244	1,459,105 1,475,986	717,784 1,563,078	1,202,721 1,721,954	1,396,639 2,991,828
Contract hours, direct-care Median	19,852.00 22,725	23,087.00 23,018.5	12,750.00 24,503.48	25,399.00 25,026.5	16,139.00 33,786
Contract wages, direct-care Median	66.47 64.67	63.20 64.53	56.30 65.06	47.35 68.97	86.54 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.