As of the July, 2022, release via CMS

COMANCHE COUNTY MEMORIAL HOSPITAL

CMS id: 370056
3401 W GORE, LAWTON OK 73502. County: COMANCHE
System: COMANCHE CO MEM HOSP HOME OFFICE
CBSA: Lawton, OK

The 220-bed, acute-care hospital had $-3,230,425 in net service to patients*, with a total profit margin of 2.85220% in fiscal year 2021, the latest year available.
It spent 4.99% 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	139 118	139 118	128 119.5	128 118	140 119
Total beds Median	250 162	249 162	229 162	214 162	220 163.5
FTEs Median	1,580.14 788.06	1,575.44 793.42	1,520.57 806.03	1,452.91 787.61	1,388.02 804.34

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	245,586,668 150,932,746	250,540,093 158,950,878	254,181,194 168,696,998	255,833,145 163,454,693	274,306,729 186,589,412
Operating expenses Median	250,979,715 149,311,209	253,434,380 156,110,414	260,338,946 164,890,568	276,003,470 166,516,854	277,537,154 180,120,888
Net income from service 2 patients (NS2P) ? Median	-5,393,047 -964,173	-2,894,287 -643,601.5	-6,157,752 -116,254	-20,170,325 -5,025,862	-3,230,425 -1,284,564
NS2P margin ? Median	-2.20% -0.62	-1.16% -0.29	-2.42% 0.18	-7.88% -5.07	-1.18% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for COMANCHE COUNTY MEMORIAL 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	7,346,827 5,089,215	3,961,903 4,572,541	6,164,166 5,268,134	21,356,454 13,092,619	11,378,740 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	448,550 224,999	1,224,696 199,009	348,801 206,870.5	178,240 194,343	205,254 249,496
⊳ Line 7: Investments ? ⊳ Median	626,183 299,524	752,330 188,688.5	992,285 370,813	1,018,889 309,361.5	921,547 375,329
⊳ 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	266,512	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	812,511	6,270	0	0	0
⊳ 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	63,588	12,896	6,085	47,384	78,704
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	222,725	207,014	213,190	204,917	164,386
⊳ Line 21: Rental of vending machines	9,901	10,076	10,397	9,060	5,900
⊳ Line 22: Rental of hospital space	411,217	135,588	125,142	74,676	84,815
⊳ Line 23: Gov appropriations ? ⊳ Median	101,992 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	4,383,648	1,613,033	4,468,266	19,823,288	9,918,134
Total income ? Median	1,953,780 6,586,430	1,067,616 6,767,106	6,414 8,419,950	1,186,129 8,094,175	8,148,315 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	1,953,780 6,043,842	1,067,616 5,845,112	6,414 7,606,259	1,186,129 7,283,041	8,148,315 14,957,241
Net margin Median	0.77245% 4.62%	0.41949% 4.42%	0.00246% 5.16%	0.42791% 5.2%	2.85220% 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 COMANCHE COUNTY MEMORIAL 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	48,740,878 23,241,334	45,685,012 23,709,545	48,574,029 24,248,380	49,704,128 22,858,541	49,719,388 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	42,534,035 21,577,146	41,898,555 22,041,594	43,631,505 22,722,063	44,905,122 21,570,441	45,772,631 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	1,734,532 1,845,420	1,335,957 1,757,392	1,249,003 1,738,842	1,053,185 1,510,463	369,144 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,957,628 3,535,627	2,450,500 3,746,588	3,693,521 3,782,288	3,745,821 3,865,578	3,577,613 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	1,514,683 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	37,231,130 11,160,864	38,797,208 11,987,345	39,385,910 12,926,866	39,948,835 11,884,480	39,980,678 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	35,488,869 10,918,923	37,269,905 11,706,976	37,696,884 12,615,917	37,956,780 11,458,116	38,243,366 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,610,753 1,282,808	1,441,781 1,407,728	1,615,540 1,341,512	1,926,445 1,407,046	1,711,457 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	131,508 618,038	85,522 697,279	73,486 690,232	65,610 684,010	25,855 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	0 --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	1,621,479 3,284,314	2,597,411 3,250,551	1,988,430 3,386,837	2,160,096 3,360,806	1,931,249 3,508,953
Disproportionate-share hospital (DSH) Median	1,090,518 594,888	1,096,989 595,761	1,019,282 577,894	1,133,123 542,168	1,085,992 549,667
Outlier Median	3,063,936 582,572	3,128,811 538,116	1,494,962 212,434	197,520 126,559	163,408 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	3,773,066 2,654,636	876,044 2,940,659	3,155,112 3,380,215	415,345 3,488,738	1,684,496 3,233,405
Uncompensated care (UCC) Median	16,164,735 5,147,790	10,750,459 5,337,617	15,156,355 5,711,082	12,471,100 5,923,418	13,860,759 5,508,107
UCC as a % of operating expenses Median	6.44% 3.24	4.24% 3.12	5.82% 3.21	4.52% 3.3	4.99% 2.86
Total shortfall/UCC Median	16,164,735 9,489,989	10,750,459 9,424,297	15,156,355 10,120,158	12,471,100 11,171,337	13,860,759 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	103,798,670 52,142,039	105,093,469 54,485,252	105,729,755 57,395,589	108,929,837 58,830,919	106,738,423 61,722,907
Salaries as a % of operating expenses Median	41.36 36.68	41.47 36.56	40.61 36.37	39.47 35.93	38.46 35.24
Intern, resident salaries* Median	2,111,245 2,598,592	2,260,529 2,686,824	2,246,549 2,753,773	2,353,430 2,937,156	2,181,123 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	6,221,906 1,449,244	4,116,290 1,475,986	6,941,933 1,563,078	7,733,906 1,721,954	6,516,684 2,991,828
Contract hours, direct-care Median	87,646.00 22,725	68,436.00 23,018.5	111,014.00 24,503.48	125,662.00 25,026.5	105,739.00 33,786
Contract wages, direct-care Median	70.99 64.67	60.15 64.53	62.53 65.06	61.55 68.97	61.63 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.