As of the July, 2022, release via CMS

MERCY HEALTH-TIFFIN HOSPITAL LLC

CMS id: 360089
45 ST LAWRENCE DRIVE, TIFFIN OH 44883. County: SENECA
System: BON SECOURS MERCY HEALTH
CBSA: Tiffin, OH

The 35-bed, acute-care hospital had $27,335,121 in net service to patients*, with a total profit margin of 27.42773% in fiscal year 2021, the latest year available.
It spent 4.05% of its operating expenses on uncompensated care and reported $2,066,323 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	40 118	40 118	40 119.5	40 118	30 119
Total beds Median	45 162	45 162	45 162	45 162	35 163.5
FTEs Median	231.08 788.06	220.45 793.42	218.61 806.03	272.76 787.61	284.80 804.34

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	75,281,809 150,932,746	78,254,480 158,950,878	81,450,337 168,696,998	83,636,372 163,454,693	102,779,077 186,589,412
Operating expenses Median	60,118,359 149,311,209	60,431,515 156,110,414	62,906,858 164,890,568	66,227,005 166,516,854	75,443,956 180,120,888
Net income from service 2 patients (NS2P) ? Median	15,163,450 -964,173	17,822,965 -643,601.5	18,543,479 -116,254	17,409,367 -5,025,862	27,335,121 -1,284,564
NS2P margin ? Median	20.14% -0.62	22.78% -0.29	22.77% 0.18	20.82% -5.07	26.60% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MERCY HEALTH-TIFFIN HOSPITAL LLC 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	2,113,189 5,089,215	1,626,895 4,572,541	1,276,012 5,268,134	8,967,588 13,092,619	1,177,926 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	2,272 299,524	3 188,688.5	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	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	203,355	186,013	193,726	148,042	163,348
⊳ 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	3,524	3
⊳ 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	92,495	196,616	156,577	156,953	205,260
⊳ 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	1,815,067	1,244,263	925,709	8,659,069	809,315
Total income ? Median	17,276,639 6,586,430	19,449,860 6,767,106	19,819,491 8,419,950	26,376,955 8,094,175	28,513,047 15,162,888
Non-operating expenses Median	0 146,289.5	6 164,857	0 89,880.5	-43,125 106,761	0 31,473.5
Net income Median	17,276,639 6,043,842	19,449,854 5,845,112	19,819,491 7,606,259	26,420,080 7,283,041	28,513,047 14,957,241
Net margin Median	22.32268% 4.62%	24.34842% 4.42%	23.95789% 5.16%	28.53018% 5.2%	27.42773% 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 MERCY HEALTH-TIFFIN HOSPITAL LLC 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	8,588,091 23,241,334	8,633,845 23,709,545	8,112,568 24,248,380	8,459,574 22,858,541	9,702,712 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	8,588,091 21,577,146	8,633,845 22,041,594	8,112,568 22,722,063	8,459,574 21,570,441	9,702,712 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	9,926,509 11,160,864	9,554,603 11,987,345	10,827,410 12,926,866	11,171,884 11,884,480	12,614,095 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	9,224,333 10,918,923	8,881,623 11,706,976	10,150,597 12,615,917	10,435,697 11,458,116	11,970,759 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	702,176 1,282,808	672,980 1,407,728	676,735 1,341,512	648,278 1,407,046	554,764 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	78 690,232	87,909 684,010	88,572 670,558
⊳ 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	131,683 594,888	189,303 595,761	142,478 577,894	159,345 542,168	182,949 549,667
Outlier Median	239,021 582,572	82,058 538,116	107,224 212,434	107,124 126,559	70,704 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,840,462 3,662,910	1,079,899 3,730,911	1,913,538 4,081,319	2,077,385 4,643,908	2,066,323 4,389,147
Charity care Median	1,205,734 2,654,636	1,405,661 2,940,659	1,688,746 3,380,215	1,698,529 3,488,738	1,730,715 3,233,405
Uncompensated care (UCC) Median	2,917,610 5,147,790	2,702,884 5,337,617	3,025,671 5,711,082	3,056,601 5,923,418	3,057,144 5,508,107
UCC as a % of operating expenses Median	4.85% 3.24	4.47% 3.12	4.81% 3.21	4.62% 3.3	4.05% 2.86
Total shortfall/UCC Median	4,758,072 9,489,989	3,782,783 9,424,297	4,939,209 10,120,158	5,133,986 11,171,337	5,123,467 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	12,966,544 52,142,039	13,435,381 54,485,252	13,823,980 57,395,589	17,012,893 58,830,919	19,073,833 61,722,907
Salaries as a % of operating expenses Median	21.57 36.68	22.23 36.56	21.98 36.37	25.69 35.93	25.28 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	1,236,242 1,449,244	730,656 1,475,986	447,153 1,563,078	98,526 1,721,954	1,290,735 2,991,828
Contract hours, direct-care Median	50,175.00 22,725	15,387.40 23,018.5	9,804.75 24,503.48	1,840.15 25,026.5	28,447.12 33,786
Contract wages, direct-care Median	24.64 64.67	47.48 64.53	45.61 65.06	53.54 68.97	45.37 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.