As of the July, 2022, release via CMS

MEDCENTRAL HEALTH SYSTEM

CMS id: 360118
335 GLESSNER AVE, MANSFIELD OH 44903. County: RICHLAND
System: OHIOHEALTH
CBSA: Mansfield, OH

The 254-bed, acute-care hospital had $46,854,509 in net service to patients*, with a total profit margin of 15.72122% in fiscal year 2021, the latest year available.
It spent 3.74% of its operating expenses on uncompensated care and reported $5,243,212 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	184 118	198 118	198 119.5	198 118	202 119
Total beds Median	223 162	237 162	237 162	245 162	254 163.5
FTEs Median	1,788.87 788.06	1,797.32 793.42	1,812.20 806.03	1,671.23 787.61	1,528.83 804.34

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	303,395,865 150,932,746	291,700,912 158,950,878	274,098,634 168,696,998	292,539,387 163,454,693	345,902,990 186,589,412
Operating expenses Median	310,668,349 149,311,209	280,755,947 156,110,414	266,032,638 164,890,568	273,168,683 166,516,854	299,048,481 180,120,888
Net income from service 2 patients (NS2P) ? Median	-7,272,484 -964,173	10,944,965 -643,601.5	8,065,996 -116,254	19,370,704 -5,025,862	46,854,509 -1,284,564
NS2P margin ? Median	-2.40% -0.62	3.75% -0.29	2.94% 0.18	6.62% -5.07	13.55% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MEDCENTRAL HEALTH SYSTEM 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	11,163,982 5,089,215	10,653,229 4,572,541	8,786,480 5,268,134	6,657,072 13,092,619	8,929,467 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	515,979 299,524	1,352,108 188,688.5	351,632 370,813	6,161 309,361.5	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	1,602,880	1,477,956	1,261,925	1,224,248	941,665
⊳ 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	999,070	1,783,960	3,872,444	2,693,203	140,339
⊳ Line 23: Gov appropriations ? ⊳ Median	36,185 1,017,693	6,052 983,261.5	24,848 1,173,286	32,600 1,987,202	0 1,597,664
⊳ Sum Line 24	8,009,868	6,033,153	3,275,631	2,700,860	7,847,463
Total income ? Median	3,891,498 6,586,430	21,598,194 6,767,106	16,852,476 8,419,950	26,027,776 8,094,175	55,783,976 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	3,891,498 6,043,842	21,598,194 5,845,112	16,852,476 7,606,259	26,027,776 7,283,041	55,783,976 14,957,241
Net margin Median	1.23712% 4.62%	7.14334% 4.42%	5.95736% 5.16%	8.69923% 5.2%	15.72122% 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 MEDCENTRAL HEALTH SYSTEM 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	49,376,940 23,241,334	49,572,852 23,709,545	46,267,539 24,248,380	47,597,597 22,858,541	55,671,461 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	47,416,072 21,577,146	47,096,259 22,041,594	44,137,359 22,722,063	44,390,930 21,570,441	52,564,955 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	1,960,868 3,535,627	2,476,593 3,746,588	2,130,180 3,782,288	3,206,667 3,865,578	3,106,506 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	29,274,965 11,160,864	29,025,471 11,987,345	28,401,102 12,926,866	28,333,783 11,884,480	29,528,014 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	29,274,965 10,918,923	29,025,471 11,706,976	28,401,102 12,615,917	28,333,783 11,458,116	29,528,014 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	1,453,180 594,888	1,423,923 595,761	1,202,716 577,894	1,440,537 542,168	1,434,319 549,667
Outlier Median	2,815,429 582,572	2,262,092 538,116	3,161,965 212,434	1,433,061 126,559	1,272,413 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	15,405,851 3,662,910	27,768,632 3,730,911	32,447,714 4,081,319	12,891,292 4,643,908	5,243,212 4,389,147
Charity care Median	6,405,009 2,654,636	10,254,721 2,940,659	12,722,949 3,380,215	8,335,762 3,488,738	8,727,135 3,233,405
Uncompensated care (UCC) Median	10,056,753 5,147,790	13,509,245 5,337,617	15,539,390 5,711,082	10,696,857 5,923,418	11,180,380 5,508,107
UCC as a % of operating expenses Median	3.24% 3.24	4.81% 3.12	5.84% 3.21	3.92% 3.3	3.74% 2.86
Total shortfall/UCC Median	25,462,604 9,489,989	41,277,877 9,424,297	47,987,104 10,120,158	23,588,149 11,171,337	16,423,592 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	135,642,388 52,142,039	104,626,146 54,485,252	110,510,738 57,395,589	108,484,985 58,830,919	112,226,731 61,722,907
Salaries as a % of operating expenses Median	43.66 36.68	37.27 36.56	37.35 36.37	39.71 35.93	37.53 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	1,011,705 1,449,244	782,981 1,475,986	381,119 1,563,078	433,528 1,721,954	3,428,476 2,991,828
Contract hours, direct-care Median	15,101.00 22,725	11,476.00 23,018.5	5,356.00 24,503.48	6,227.00 25,026.5	29,623.00 33,786
Contract wages, direct-care Median	67.00 64.67	68.23 64.53	71.16 65.06	69.62 68.97	115.74 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.