As of the July, 2022, release via CMS

CUMBERLAND MEDICAL CENTER

CMS id: 440009
421 SOUTH MAIN STREET, CROSSVILLE TN 38555. County: CUMBERLAND
System: COVENANT HEALTH
CBSA: Crossville, TN

The 86-bed, acute-care hospital had $1,884,386 in net service to patients*, with a total profit margin of 8.82113% in fiscal year 2021, the latest year available.
It spent 7.02% of its operating expenses on uncompensated care and reported $671,813 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	61 118	61 118	61 119.5	61 118	74 119
Total beds Median	73 162	73 162	73 162	73 162	86 163.5
FTEs Median	597.00 788.06	565.00 793.42	561.00 806.03	555.00 787.61	583.00 804.34

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	69,151,352 150,932,746	69,320,214 158,950,878	73,553,792 168,696,998	77,223,100 163,454,693	86,847,568 186,589,412
Operating expenses Median	72,476,997 149,311,209	71,286,459 156,110,414	75,422,404 164,890,568	78,669,695 166,516,854	84,963,182 180,120,888
Net income from service 2 patients (NS2P) ? Median	-3,325,645 -964,173	-1,966,245 -643,601.5	-1,868,612 -116,254	-1,446,595 -5,025,862	1,884,386 -1,284,564
NS2P margin ? Median	-4.81% -0.62	-2.84% -0.29	-2.54% 0.18	-1.87% -5.07	2.17% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CUMBERLAND MEDICAL 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	5,265,580 5,089,215	2,650,622 4,572,541	3,173,428 5,268,134	4,056,695 13,092,619	6,577,559 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	50,966 224,999	11,970 199,009	15,149 206,870.5	31,449 194,343	1,834 249,496
⊳ Line 7: Investments ? ⊳ Median	13,677 299,524	12,535 188,688.5	13,517 370,813	24,351 309,361.5	41,893 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	3,021	39,252	34,305	27,417	21,347
⊳ Line 11: Rebates and refunds of expenses	120,829	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	722,532	432,363	470,986	439,063	363,869
⊳ Line 15: Revenue from rental of living quarters	750	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	71,015	28,035	33,002	28,670	24,347
⊳ 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	697,466	759,296	807,532	874,772	806,003
⊳ 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	3,578,184	1,360,101	1,792,200	2,624,883	5,312,106
Total income ? Median	1,939,935 6,586,430	684,377 6,767,106	1,304,816 8,419,950	2,610,100 8,094,175	8,461,945 15,162,888
Non-operating expenses Median	88,113 146,289.5	0 164,857	406,119 89,880.5	12,505 106,761	220,797 31,473.5
Net income Median	1,851,822 6,043,842	684,377 5,845,112	898,697 7,606,259	2,597,595 7,283,041	8,241,148 14,957,241
Net margin Median	2.48844% 4.62%	0.95091% 4.42%	1.17129% 5.16%	3.19587% 5.2%	8.82113% 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 CUMBERLAND MEDICAL 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	20,428,677 23,241,334	19,870,133 23,709,545	19,071,236 24,248,380	19,541,621 22,858,541	21,966,654 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	20,428,677 21,577,146	19,870,133 22,041,594	19,071,236 22,722,063	19,541,621 21,570,441	21,966,654 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	12,378,476 11,160,864	12,460,920 11,987,345	12,513,747 12,926,866	12,283,434 11,884,480	10,793,223 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	12,378,476 10,918,923	12,460,920 11,706,976	12,513,747 12,615,917	12,283,434 11,458,116	10,793,223 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	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	365,468 594,888	333,152 595,761	291,016 577,894	297,263 542,168	272,268 549,667
Outlier Median	48,140 582,572	41,629 538,116	71,516 212,434	26,672 126,559	20,661 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,053,378 3,662,910	660,102 3,730,911	359,871 4,081,319	512,614 4,643,908	671,813 4,389,147
Charity care Median	965,708 2,654,636	2,801,914 2,940,659	3,578,312 3,380,215	3,644,339 3,488,738	3,597,008 3,233,405
Uncompensated care (UCC) Median	2,274,794 5,147,790	4,786,895 5,337,617	5,080,470 5,711,082	5,846,093 5,923,418	5,960,621 5,508,107
UCC as a % of operating expenses Median	3.14% 3.24	6.72% 3.12	6.74% 3.21	7.43% 3.3	7.02% 2.86
Total shortfall/UCC Median	3,328,172 9,489,989	5,446,997 9,424,297	5,440,341 10,120,158	6,358,707 11,171,337	6,632,434 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	28,765,067 52,142,039	28,511,805 54,485,252	29,318,200 57,395,589	29,524,366 58,830,919	32,696,702 61,722,907
Salaries as a % of operating expenses Median	39.69 36.68	40.00 36.56	38.87 36.37	37.53 35.93	38.48 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	604,757 1,449,244	847,568 1,475,986	1,022,304 1,563,078	1,954,350 1,721,954	2,170,998 2,991,828
Contract hours, direct-care Median	9,934.00 22,725	14,717.00 23,018.5	19,533.00 24,503.48	39,804.00 25,026.5	36,988.00 33,786
Contract wages, direct-care Median	60.88 64.67	57.59 64.53	52.34 65.06	49.10 68.97	58.69 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.