As of the July, 2022, release via CMS

JACKSON-MADISON COUNTY GENERAL HOSP

CMS id: 440002
620 SKYLINE DRIVE, JACKSON TN 38301. County: MADISON
System: WEST TENNESSEE HEALTHCARE
CBSA: Jackson, TN

The 642-bed, acute-care hospital had $-8,871,636 in net service to patients*, with a total profit margin of 14.56631% in fiscal year 2021, the latest year available.
It spent 3.68% of its operating expenses on uncompensated care and reported $16,908,663 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	533 118	652 118	652 119.5	533 118	516 119
Total beds Median	690 162	777 162	777 162	642 162	642 163.5
FTEs Median	3,725.35 788.06	3,633.48 793.42	3,868.46 806.03	3,678.52 787.61	3,651.26 804.34

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	610,983,292 150,932,746	618,356,503 158,950,878	643,439,333 168,696,998	617,030,452 163,454,693	708,061,199 186,589,412
Operating expenses Median	631,961,376 149,311,209	651,311,185 156,110,414	680,482,934 164,890,568	649,218,956 166,516,854	716,932,835 180,120,888
Net income from service 2 patients (NS2P) ? Median	-20,978,084 -964,173	-32,954,682 -643,601.5	-37,043,601 -116,254	-32,188,504 -5,025,862	-8,871,636 -1,284,564
NS2P margin ? Median	-3.43% -0.62	-5.33% -0.29	-5.76% 0.18	-5.22% -5.07	-1.25% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for JACKSON-MADISON COUNTY GENERAL HOSP 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	67,928,438 5,089,215	52,996,013 4,572,541	50,474,753 5,268,134	76,525,526 13,092,619	131,207,552 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	0 299,524	0 188,688.5	0 370,813	0 309,361.5	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	0	0	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	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	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	67,928,438	52,996,013	50,474,753	76,525,526	131,207,552
Total income ? Median	46,950,354 6,586,430	20,041,331 6,767,106	13,431,152 8,419,950	44,337,022 8,094,175	122,335,916 15,162,888
Non-operating expenses Median	131,248 146,289.5	143,099 164,857	130,483 89,880.5	126,635 106,761	85,431 31,473.5
Net income Median	46,819,106 6,043,842	19,898,232 5,845,112	13,300,669 7,606,259	44,210,387 7,283,041	122,250,485 14,957,241
Net margin Median	6.89620% 4.62%	2.96390% 4.42%	1.91676% 5.16%	6.37445% 5.2%	14.56631% 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 JACKSON-MADISON COUNTY GENERAL HOSP 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	135,869,585 23,241,334	135,457,277 23,709,545	136,858,388 24,248,380	125,921,024 22,858,541	132,830,048 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	125,508,308 21,577,146	135,457,277 22,041,594	136,858,388 22,722,063	125,921,024 21,570,441	132,830,048 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	10,361,277 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	73,276,943 11,160,864	79,289,136 11,987,345	88,363,608 12,926,866	86,162,984 11,884,480	84,570,630 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	73,276,943 10,918,923	79,289,136 11,706,976	88,363,608 12,615,917	86,162,984 11,458,116	84,570,630 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	2,728,579 3,284,314	2,633,168 3,250,551	2,319,918 3,386,837	2,207,882 3,360,806	2,461,077 3,508,953
Disproportionate-share hospital (DSH) Median	3,116,293 594,888	3,323,552 595,761	3,426,492 577,894	3,043,564 542,168	3,139,614 549,667
Outlier Median	3,527,281 582,572	2,139,468 538,116	2,077,970 212,434	237,244 126,559	224,300 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	8,336,703 3,662,910	10,365,481 3,730,911	16,252,300 4,081,319	13,438,047 4,643,908	16,908,663 4,389,147
Charity care Median	16,290,960 2,654,636	18,510,107 2,940,659	21,639,419 3,380,215	16,835,962 3,488,738	15,847,790 3,233,405
Uncompensated care (UCC) Median	26,834,926 5,147,790	26,131,932 5,337,617	36,338,624 5,711,082	28,496,308 5,923,418	26,406,075 5,508,107
UCC as a % of operating expenses Median	4.25% 3.24	4.01% 3.12	5.34% 3.21	4.39% 3.3	3.68% 2.86
Total shortfall/UCC Median	35,171,629 9,489,989	36,497,413 9,424,297	52,590,924 10,120,158	41,934,355 11,171,337	43,314,738 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	204,551,762 52,142,039	200,583,959 54,485,252	216,865,391 57,395,589	211,346,136 58,830,919	225,329,293 61,722,907
Salaries as a % of operating expenses Median	41.92 36.68	40.15 36.56	40.02 36.37	41.02 35.93	39.01 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	15,474,444 1,449,244	14,479,668 1,475,986	9,523,737 1,563,078	5,572,257 1,721,954	11,599,015 2,991,828
Contract hours, direct-care Median	243,436.74 22,725	224,531.15 23,018.5	157,736.86 24,503.48	98,834.58 25,026.5	138,873.65 33,786
Contract wages, direct-care Median	63.57 64.67	64.49 64.53	60.38 65.06	56.38 68.97	83.52 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.