As of the July, 2022, release via CMS

LINCOLN REGIONAL HOSPITAL

CMS id: 440102
106 MEDICAL CENTER BLVD., FAYETTEVILLE TN 37324. County: LINCOLN
System: --
CBSA: Rural Tennessee

The 49-bed, acute-care hospital had $1,133,891 in net service to patients*, with a total profit margin of 5.30248% in fiscal year 2021, the latest year available.
It spent 6.68% 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	42 118	42 118	43 119.5	43 118	43 119
Total beds Median	59 162	59 162	49 162	49 162	49 163.5
FTEs Median	276.52 788.06	272.50 793.42	271.50 806.03	272.80 787.61	279.30 804.34

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	29,202,140 150,932,746	30,340,576 158,950,878	30,391,728 168,696,998	27,950,759 163,454,693	34,586,410 186,589,412
Operating expenses Median	32,321,758 149,311,209	30,998,032 156,110,414	32,288,815 164,890,568	29,680,196 166,516,854	33,452,519 180,120,888
Net income from service 2 patients (NS2P) ? Median	-3,119,618 -964,173	-657,456 -643,601.5	-1,897,087 -116,254	-1,729,437 -5,025,862	1,133,891 -1,284,564
NS2P margin ? Median	-10.68% -0.62	-2.17% -0.29	-6.24% 0.18	-6.19% -5.07	3.28% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LINCOLN REGIONAL 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	3,712,755 5,089,215	3,285,953 4,572,541	2,278,217 5,268,134	12,666,028 13,092,619	6,591,288 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	101,736 224,999	50,281 199,009	35,028 206,870.5	24,216 194,343	37,872 249,496
⊳ Line 7: Investments ? ⊳ Median	9,764 299,524	21,303 188,688.5	28,877 370,813	37,033 309,361.5	62,746 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	14,114	14,987	24,498	12,496	13,167
⊳ 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	177,075	75,632	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	5,687	52	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	52,689	69,052	43,713	138,799	19,808
⊳ Line 18: Revenue from sale of medical records and abstracts	933	508	1,525	917	510
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	114,000	115,422	107,493	64,223	59,574
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	284,843	282,452	303,475	255,865	298,115
⊳ Line 23: Gov appropriations ? ⊳ Median	2,940 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	2,948,974	2,656,264	1,733,608	12,132,479	6,099,496
Total income ? Median	593,137 6,586,430	2,628,497 6,767,106	381,130 8,419,950	10,936,591 8,094,175	7,725,179 15,162,888
Non-operating expenses Median	4,942,417 146,289.5	6,095,821 164,857	4,309,147 89,880.5	5,148,865 106,761	5,541,738 31,473.5
Net income Median	-4,349,280 6,043,842	-3,467,324 5,845,112	-3,928,017 7,606,259	5,787,726 7,283,041	2,183,441 14,957,241
Net margin Median	-13.21371% 4.62%	-10.31128% 4.42%	-12.02334% 5.16%	14.24959% 5.2%	5.30248% 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 LINCOLN REGIONAL 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	4,307,543 23,241,334	3,762,411 23,709,545	3,410,041 24,248,380	2,985,081 22,858,541	4,831,125 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	3,986,857 21,577,146	3,706,001 22,041,594	3,410,041 22,722,063	2,985,081 21,570,441	4,831,125 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	320,686 1,845,420	56,410 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	2,853,961 11,160,864	2,990,113 11,987,345	2,883,806 12,926,866	2,383,664 11,884,480	2,350,280 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	2,402,310 10,918,923	2,462,457 11,706,976	2,402,144 12,615,917	1,969,635 11,458,116	1,753,253 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	451,651 1,282,808	527,656 1,407,728	481,662 1,341,512	414,029 1,407,046	597,027 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	89,406 594,888	81,789 595,761	69,414 577,894	52,120 542,168	87,306 549,667
Outlier Median	8,683 582,572	683 538,116	2,721 212,434	5,841 126,559	1,069 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,028,966 3,662,910	1,036,091 3,730,911	745,924 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	189,374 2,654,636	1,278,706 2,940,659	1,433,781 3,380,215	1,340,841 3,488,738	567,464 3,233,405
Uncompensated care (UCC) Median	1,429,665 5,147,790	3,192,962 5,337,617	2,957,389 5,711,082	2,864,078 5,923,418	2,236,195 5,508,107
UCC as a % of operating expenses Median	4.42% 3.24	10.30% 3.12	9.16% 3.21	9.65% 3.3	6.68% 2.86
Total shortfall/UCC Median	2,458,631 9,489,989	4,229,053 9,424,297	3,703,313 10,120,158	2,864,078 11,171,337	2,236,195 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	14,221,651 52,142,039	14,448,739 54,485,252	14,925,882 57,395,589	13,972,065 58,830,919	15,289,200 61,722,907
Salaries as a % of operating expenses Median	44.00 36.68	46.61 36.56	46.23 36.37	47.08 35.93	45.70 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	795,491 1,449,244	649,053 1,475,986	858,574 1,563,078	598,048 1,721,954	847,818 2,991,828
Contract hours, direct-care Median	9,074.00 22,725	9,304.08 23,018.5	14,561.30 24,503.48	8,892.46 25,026.5	9,289.00 33,786
Contract wages, direct-care Median	87.67 64.67	69.76 64.53	58.96 65.06	67.25 68.97	91.27 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.