As of the July, 2022, release via CMS

MERCER COUNTY COMMUNITY HOSPITAL

CMS id: 360058
800 WEST MAIN STREET, COLDWATER OH 45828. County: MERCER
System: --
CBSA: Celina, OH

The 42-bed, acute-care hospital had $3,681,716 in net service to patients*, with a total profit margin of 16.73816% in fiscal year 2021, the latest year available.
It spent 2.71% of its operating expenses on uncompensated care and reported $591,927 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	37 118	37 118	37 119.5	37 118	37 119
Total beds Median	42 162	42 162	42 162	42 162	42 163.5
FTEs Median	356.30 788.06	361.61 793.42	372.68 806.03	375.22 787.61	392.88 804.34

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	55,501,354 150,932,746	57,632,817 158,950,878	59,704,330 168,696,998	66,514,510 163,454,693	74,999,242 186,589,412
Operating expenses Median	60,282,924 149,311,209	61,675,681 156,110,414	70,576,049 164,890,568	67,506,367 166,516,854	71,317,526 180,120,888
Net income from service 2 patients (NS2P) ? Median	-4,781,570 -964,173	-4,042,864 -643,601.5	-10,871,719 -116,254	-991,857 -5,025,862	3,681,716 -1,284,564
NS2P margin ? Median	-8.62% -0.62	-7.01% -0.29	-18.21% 0.18	-1.49% -5.07	4.91% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MERCER COUNTY COMMUNITY 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	2,547,561 5,089,215	1,753,540 4,572,541	1,420,277 5,268,134	4,705,933 13,092,619	10,655,275 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,665,120 224,999	1,182,307 199,009	951,489 206,870.5	4,220,876 194,343	9,940,062 249,496
⊳ Line 7: Investments ? ⊳ Median	-342,454 299,524	-467,409 188,688.5	-615,754 370,813	-459,919 309,361.5	-314,924 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	806	104	30	7	0
⊳ Line 11: Rebates and refunds of expenses	151,377	237,045	216,049	281,596	800,794
⊳ 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	204,671	196,725	251,199	264,546	197,253
⊳ 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	58,476	58,255	55,482	55,457	52,129
⊳ Line 18: Revenue from sale of medical records and abstracts	5,853	19,706	17,232	11,748	4,583
⊳ 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	1,398	2,278	198
⊳ Line 21: Rental of vending machines	1,733	1,405	0	0	0
⊳ Line 22: Rental of hospital space	1,710	2,500	2,573	8,158	16,107
⊳ 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	800,269	522,902	540,579	321,186	-40,927
Total income ? Median	-2,234,009 6,586,430	-2,289,324 6,767,106	-9,451,442 8,419,950	3,714,076 8,094,175	14,336,991 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	-2,234,009 6,043,842	-2,289,324 5,845,112	-9,451,442 7,606,259	3,714,076 7,283,041	14,336,991 14,957,241
Net margin Median	-3.84849% 4.62%	-3.85497% 4.42%	-15.46258% 5.16%	5.21490% 5.2%	16.73816% 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 MERCER COUNTY COMMUNITY 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	5,377,206 23,241,334	5,478,564 23,709,545	5,577,691 24,248,380	7,585,626 22,858,541	9,976,104 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	5,377,206 21,577,146	5,478,564 22,041,594	5,577,691 22,722,063	7,585,626 21,570,441	9,976,104 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	4,495,010 11,160,864	4,615,752 11,987,345	5,486,089 12,926,866	6,026,931 11,884,480	6,186,046 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	3,951,432 10,918,923	4,102,585 11,706,976	4,875,174 12,615,917	5,430,893 11,458,116	5,528,780 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	543,578 1,282,808	513,167 1,407,728	610,915 1,341,512	596,038 1,407,046	657,266 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	0 595,761	0 577,894	0 542,168	0 549,667
Outlier Median	47,171 582,572	39,645 538,116	77,905 212,434	17,646 126,559	43,898 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	817,964 3,662,910	711,523 3,730,911	1,610,504 4,081,319	1,196,989 4,643,908	591,927 4,389,147
Charity care Median	240,687 2,654,636	397,563 2,940,659	433,519 3,380,215	316,477 3,488,738	263,454 3,233,405
Uncompensated care (UCC) Median	3,233,930 5,147,790	1,391,834 5,337,617	2,033,791 5,711,082	1,959,952 5,923,418	1,930,719 5,508,107
UCC as a % of operating expenses Median	5.36% 3.24	2.26% 3.12	2.88% 3.21	2.90% 3.3	2.71% 2.86
Total shortfall/UCC Median	4,051,894 9,489,989	2,103,357 9,424,297	3,644,295 10,120,158	3,156,941 11,171,337	2,522,646 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	18,814,023 52,142,039	19,220,170 54,485,252	19,782,410 57,395,589	19,779,238 58,830,919	21,453,361 61,722,907
Salaries as a % of operating expenses Median	31.21 36.68	31.16 36.56	28.03 36.37	29.30 35.93	30.08 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	2,697,179 1,449,244	2,438,537 1,475,986	2,507,487 1,563,078	2,783,362 1,721,954	2,606,755 2,991,828
Contract hours, direct-care Median	64,743.00 22,725	57,418.00 23,018.5	59,089.00 24,503.48	63,991.99 25,026.5	59,857.75 33,786
Contract wages, direct-care Median	41.66 64.67	42.47 64.53	42.44 65.06	43.50 68.97	43.55 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.