As of the July, 2022, release via CMS

MCALESTER REGIONAL HEALTH CENTER

CMS id: 370034
1 CLARK BASS BOULEVARD, MCALESTER OK 74501. County: PITTSBURG
System: --
CBSA: McAlester, OK

The 153-bed, acute-care hospital had $-25,702,277 in net service to patients*, with a total profit margin of -2.84981% in fiscal year 2021, the latest year available.
It spent 4.98% 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	gov	gov	gov	gov	gov
Acute beds Median	113 118	102 118	102 119.5	102 118	102 119
Total beds Median	171 162	153 162	153 162	153 162	153 163.5
FTEs Median	684.36 788.06	618.17 793.42	646.24 806.03	594.44 787.61	594.63 804.34

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	52,052,914 150,932,746	51,955,998 158,950,878	60,010,835 168,696,998	74,837,698 163,454,693	75,142,239 186,589,412
Operating expenses Median	89,236,909 149,311,209	86,196,336 156,110,414	95,407,850 164,890,568	99,662,858 166,516,854	100,844,516 180,120,888
Net income from service 2 patients (NS2P) ? Median	-37,183,995 -964,173	-34,240,338 -643,601.5	-35,397,015 -116,254	-24,825,160 -5,025,862	-25,702,277 -1,284,564
NS2P margin ? Median	-71.43% -0.62	-65.90% -0.29	-58.98% 0.18	-33.17% -5.07	-34.20% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MCALESTER REGIONAL HEALTH CENTER 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	38,757,217 5,089,215	34,781,810 4,572,541	40,931,810 5,268,134	16,009,860 13,092,619	22,908,034 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	321,956 224,999	214,827 199,009	208,216 206,870.5	249,943 194,343	-454,953 249,496
⊳ Line 7: Investments ? ⊳ Median	176,734 299,524	107,770 188,688.5	705,477 370,813	665,848 309,361.5	843,302 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	3,698	3,113	1,147	15,041	179
⊳ 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	567,729	564,044	544,663	481,815	352,895
⊳ Line 15: Revenue from rental of living quarters	1,520,620	1,409,301	1,458,354	1,504,678	1,435,239
⊳ 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	14,043	11,042	13,039	15,538	22,680
⊳ 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	391,079	339,352	522,790	608,592	474,784
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	392,585 1,173,286	392,045 1,987,202	560,661 1,597,664
⊳ Sum Line 24	35,761,358	32,132,361	37,085,539	12,076,360	19,673,247
Total income ? Median	1,573,222 6,586,430	541,472 6,767,106	5,534,795 8,419,950	-8,815,300 8,094,175	-2,794,243 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	1,573,222 6,043,842	541,472 5,845,112	5,534,795 7,606,259	-8,815,300 7,283,041	-2,794,243 14,957,241
Net margin Median	1.73243% 4.62%	0.62426% 4.42%	5.48311% 5.16%	-9.70340% 5.2%	-2.84981% 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 MCALESTER REGIONAL HEALTH CENTER 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	22,415,216 23,241,334	21,243,071 23,709,545	22,975,603 24,248,380	22,954,481 22,858,541	22,603,454 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	20,410,479 21,577,146	18,228,263 22,041,594	18,114,598 22,722,063	17,746,590 21,570,441	16,496,960 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	1,762,293 1,757,392	2,892,149 1,738,842	2,829,249 1,510,463	3,245,290 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	1,377,936 3,535,627	1,252,515 3,746,588	1,968,856 3,782,288	2,378,642 3,865,578	2,861,204 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	626,801 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	8,873,995 11,160,864	8,957,450 11,987,345	9,284,342 12,926,866	8,174,154 11,884,480	8,943,505 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	8,009,272 10,918,923	8,278,706 11,706,976	8,735,696 12,615,917	7,348,341 11,458,116	7,919,336 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	864,723 1,282,808	678,744 1,407,728	548,646 1,341,512	825,813 1,407,046	1,024,169 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	970,121 3,284,314	978,980 3,250,551	1,271,076 3,386,837	1,242,490 3,360,806	1,234,984 3,508,953
Disproportionate-share hospital (DSH) Median	403,393 594,888	465,400 595,761	479,573 577,894	392,804 542,168	290,655 549,667
Outlier Median	40,904 582,572	74,524 538,116	161,104 212,434	135,321 126,559	37,797 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,739,542 3,662,910	965,992 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	543,662 2,654,636	437,469 2,940,659	449,936 3,380,215	380,652 3,488,738	169,709 3,233,405
Uncompensated care (UCC) Median	4,405,770 5,147,790	6,172,285 5,337,617	4,308,550 5,711,082	4,705,077 5,923,418	5,017,100 5,508,107
UCC as a % of operating expenses Median	4.94% 3.24	7.16% 3.12	4.52% 3.21	4.72% 3.3	4.98% 2.86
Total shortfall/UCC Median	7,145,312 9,489,989	7,138,277 9,424,297	4,308,550 10,120,158	4,705,077 11,171,337	5,017,100 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	39,161,924 52,142,039	38,672,612 54,485,252	40,967,693 57,395,589	42,872,638 58,830,919	42,673,771 61,722,907
Salaries as a % of operating expenses Median	43.89 36.68	44.87 36.56	42.94 36.37	43.02 35.93	42.32 35.24
Intern, resident salaries* Median	511,797 2,598,592	537,181 2,686,824	593,677 2,753,773	575,934 2,937,156	618,240 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	1,563,128 1,449,244	748,755 1,475,986	2,027,571 1,563,078	865,765 1,721,954	256,954 2,991,828
Contract hours, direct-care Median	21,625.00 22,725	10,242.41 23,018.5	27,768.00 24,503.48	11,961.00 25,026.5	3,877.00 33,786
Contract wages, direct-care Median	72.28 64.67	73.10 64.53	73.02 65.06	72.38 68.97	66.28 88.94

* in an approved program

Return to top

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.