As of the July, 2022, release via CMS

ASHLAND COMMUNITY HOSPITAL

CMS id: 380005
280 MAPLE ST, ASHLAND OR 97520. County: JACKSON
System: ASANTE
CBSA: Medford, OR

The 36-bed, acute-care hospital had $1,097,565 in net service to patients*, with a total profit margin of 17.73773% in fiscal year 2021, the latest year available.
It spent 2.08% 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	212	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	27 118	27 118	34 119.5	36 118	32 119
Total beds Median	31 162	31 162	38 162	43 162	36 163.5
FTEs Median	69.10 788.06	56.89 793.42	59.55 806.03	57.98 787.61	59.21 804.34

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	61,002,171 150,932,746	35,010,529 158,950,878	58,265,956 168,696,998	55,532,107 163,454,693	72,494,611 186,589,412
Operating expenses Median	52,326,694 149,311,209	31,020,544 156,110,414	57,161,595 164,890,568	60,105,367 166,516,854	71,397,046 180,120,888
Net income from service 2 patients (NS2P) ? Median	8,675,477 -964,173	3,989,985 -643,601.5	1,104,361 -116,254	-4,573,260 -5,025,862	1,097,565 -1,284,564
NS2P margin ? Median	14.22% -0.62	11.40% -0.29	1.90% 0.18	-8.24% -5.07	1.51% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ASHLAND 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	1,271,855 5,089,215	289,656 4,572,541	-5,517,890 5,268,134	6,978,680 13,092,619	14,297,357 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	148,046 224,999	143,635 199,009	334,561 206,870.5	255,739 194,343	4,641,362 249,496
⊳ Line 7: Investments ? ⊳ Median	684 299,524	9,611 188,688.5	-6,236,749 370,813	-2,227,039 309,361.5	7,688,658 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	37,968	0	5	1,838	11
⊳ 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	226,489	109,680	230,215	198,892	193,714
⊳ 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	700	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	78,640	0	0	0	17,105
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	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	779,328	26,730	154,078	8,749,250	1,756,507
Total income ? Median	9,947,332 6,586,430	4,279,641 6,767,106	-4,413,529 8,419,950	2,405,420 8,094,175	15,394,922 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	9,947,332 6,043,842	4,279,641 5,845,112	-4,413,529 7,606,259	2,405,420 7,283,041	15,394,922 14,957,241
Net margin Median	15.97348% 4.62%	12.12357% 4.42%	-8.36719% 5.16%	3.84801% 5.2%	17.73773% 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 ASHLAND 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	5,644,037 23,241,334	3,393,829 23,709,545	4,814,950 24,248,380	4,613,009 22,858,541	7,153,486 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	5,644,037 21,577,146	3,393,829 22,041,594	4,814,950 22,722,063	4,613,009 21,570,441	7,153,486 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	7,381,536 11,160,864	4,303,295 11,987,345	7,434,053 12,926,866	7,175,333 11,884,480	6,376,525 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	6,592,342 10,918,923	4,303,295 11,706,976	7,434,053 12,615,917	7,175,333 11,458,116	6,376,525 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	789,194 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	141,402 594,888	82,577 595,761	120,273 577,894	109,590 542,168	145,610 549,667
Outlier Median	684,691 582,572	565,317 538,116	340,196 212,434	389,450 126,559	356,695 139,139

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	1,003,885 2,654,636	596,955 2,940,659	774,835 3,380,215	857,155 3,488,738	999,975 3,233,405
Uncompensated care (UCC) Median	1,352,530 5,147,790	798,265 5,337,617	1,192,746 5,711,082	1,370,814 5,923,418	1,484,375 5,508,107
UCC as a % of operating expenses Median	2.58% 3.24	2.57% 3.12	2.09% 3.21	2.28% 3.3	2.08% 2.86
Total shortfall/UCC Median	1,352,530 9,489,989	798,265 9,424,297	1,192,746 10,120,158	1,370,814 11,171,337	1,484,375 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	20,496,405 52,142,039	11,406,876 54,485,252	21,027,417 57,395,589	22,254,622 58,830,919	24,461,110 61,722,907
Salaries as a % of operating expenses Median	39.17 36.68	36.77 36.56	36.79 36.37	37.03 35.93	34.26 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	1,029,172 1,449,244	310,779 1,475,986	514,666 1,563,078	1,658,542 1,721,954	4,687,725 2,991,828
Contract hours, direct-care Median	13,952.00 22,725	4,442.00 23,018.5	7,647.00 24,503.48	21,757.00 25,026.5	42,064.00 33,786
Contract wages, direct-care Median	73.77 64.67	69.96 64.53	67.30 65.06	76.23 68.97	111.44 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.