As of the July, 2022, release via CMS

ALLIANCE COMMUNITY HOSPITAL

CMS id: 360131
200 EAST STATE STREET, ALLIANCE OH 44601. County: STARK
System: AULTMAN HEALTH FOUNDATION
CBSA: Canton-Massillon, OH

The 145-bed, acute-care hospital had $3,688,142 in net service to patients*, with a total profit margin of 12.65417% in fiscal year 2021, the latest year available.
It spent 2.22% of its operating expenses on uncompensated care and reported $0 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	43 118	43 118	43 119.5	43 118	43 119
Total beds Median	145 162	145 162	145 162	145 162	145 163.5
FTEs Median	762.96 788.06	723.40 793.42	703.57 806.03	677.40 787.61	688.12 804.34

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	86,654,174 150,932,746	83,435,388 158,950,878	92,109,810 168,696,998	88,140,077 163,454,693	102,665,900 186,589,412
Operating expenses Median	88,467,788 149,311,209	85,393,002 156,110,414	89,537,921 164,890,568	87,692,652 166,516,854	98,977,758 180,120,888
Net income from service 2 patients (NS2P) ? Median	-1,813,614 -964,173	-1,957,614 -643,601.5	2,571,889 -116,254	447,425 -5,025,862	3,688,142 -1,284,564
NS2P margin ? Median	-2.09% -0.62	-2.35% -0.29	2.79% 0.18	0.51% -5.07	3.59% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ALLIANCE 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	7,335,044 5,089,215	2,951,968 4,572,541	4,216,634 5,268,134	11,985,263 13,092,619	10,651,198 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	21,312 224,999	248,739 199,009	1,938,968 206,870.5	9,960,714 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	2,396,493 299,524	79,622 188,688.5	47,136 370,813	40,600 309,361.5	60,159 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	6,527	9,485	7,613	5,934	4,081
⊳ Line 11: Rebates and refunds of expenses	41,930	0	0	0	14,404
⊳ 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	784,023	866,440	838,274	615,376	610,336
⊳ 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	24,784	22,598	34,382	31,109	37,960
⊳ 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	884,082	1,004,277	956,338	827,680	0
⊳ 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	3,162,348	720,807	393,923	503,850	9,924,258
Total income ? Median	5,521,430 6,586,430	994,354 6,767,106	6,788,523 8,419,950	12,432,688 8,094,175	14,339,340 15,162,888
Non-operating expenses Median	2,381,439 146,289.5	0 164,857	0 89,880.5	677,813 106,761	0 31,473.5
Net income Median	3,139,991 6,043,842	994,354 5,845,112	6,788,523 7,606,259	11,754,875 7,283,041	14,339,340 14,957,241
Net margin Median	3.34080% 4.62%	1.15104% 4.42%	7.04741% 5.16%	11.74016% 5.2%	12.65417% 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 ALLIANCE 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	10,803,765 23,241,334	10,976,210 23,709,545	11,073,286 24,248,380	8,968,221 22,858,541	9,191,197 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	7,092,707 21,577,146	7,426,330 22,041,594	7,774,443 22,722,063	6,352,861 21,570,441	6,498,217 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	1,371,733 1,845,420	1,533,039 1,757,392	1,561,929 1,738,842	960,697 1,510,463	748,211 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	209,860 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	2,129,465 1,203,033	2,016,841 1,215,295	1,736,914 1,313,657	1,654,663 1,365,298	1,944,769 1,179,746
All outpatient revenue Median Click here to show/hide details	7,331,675 11,160,864	6,956,162 11,987,345	6,649,983 12,926,866	6,428,399 11,884,480	7,824,018 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	6,593,944 10,918,923	6,956,162 11,706,976	6,649,983 12,615,917	6,428,399 11,458,116	7,824,018 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	737,731 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	857,643 3,284,314	1,038,591 3,250,551	1,016,288 3,386,837	908,486 3,360,806	895,349 3,508,953
Disproportionate-share hospital (DSH) Median	71,628 594,888	94,973 595,761	79,780 577,894	51,569 542,168	49,473 549,667
Outlier Median	26,001 582,572	54,491 538,116	5,848 212,434	25,218 126,559	12,559 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	5,860,076 3,662,910	8,033,480 3,730,911	7,726,306 4,081,319	8,308,937 4,643,908	0 4,389,147
Charity care Median	4,483,494 2,654,636	1,199,110 2,940,659	2,115,482 3,380,215	1,382,017 3,488,738	1,038,556 3,233,405
Uncompensated care (UCC) Median	4,606,546 5,147,790	2,726,785 5,337,617	3,721,353 5,711,082	3,343,775 5,923,418	2,200,149 5,508,107
UCC as a % of operating expenses Median	5.21% 3.24	3.19% 3.12	4.16% 3.21	3.81% 3.3	2.22% 2.86
Total shortfall/UCC Median	10,466,622 9,489,989	10,760,265 9,424,297	11,447,659 10,120,158	11,652,712 11,171,337	2,200,149 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	38,072,825 52,142,039	36,157,071 54,485,252	36,636,786 57,395,589	37,278,396 58,830,919	41,077,236 61,722,907
Salaries as a % of operating expenses Median	43.04 36.68	42.34 36.56	40.92 36.37	42.51 35.93	41.50 35.24
Intern, resident salaries* Median	496,431 2,598,592	499,381 2,686,824	499,421 2,753,773	495,191 2,937,156	524,310 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	270,031 1,449,244	302,284 1,475,986	260,167 1,563,078	142,051 1,721,954	667,339 2,991,828
Contract hours, direct-care Median	4,763.65 22,725	5,343.41 23,018.5	4,719.75 24,503.48	2,731.75 25,026.5	12,558.15 33,786
Contract wages, direct-care Median	56.69 64.67	56.57 64.53	55.12 65.06	52.00 68.97	53.14 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.