As of the July, 2022, release via CMS

INDIAN PATH COMMUNITY HOSPITAL

CMS id: 440176
2000 BROOKSIDE DRIVE, KINGSPORT TN 37660. County: SULLIVAN
System: BALLAD HEALTH
CBSA: Kingsport-Bristol, TN-VA

The 93-bed, acute-care hospital had $-13,231,250 in net service to patients*, with a total profit margin of 3.24970% in fiscal year 2021, the latest year available.
It spent 3.15% of its operating expenses on uncompensated care and reported $1,019,333 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	274	365	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	134 118	134 118	134 119.5	134 118	76 119
Total beds Median	148 162	148 162	148 162	148 162	93 163.5
FTEs Median	559.73 788.06	544.44 793.42	485.13 806.03	468.40 787.61	327.80 804.34

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	67,421,994 150,932,746	84,396,463 158,950,878	83,235,934 168,696,998	125,120,880 163,454,693	97,300,710 186,589,412
Operating expenses Median	67,152,399 149,311,209	90,287,836 156,110,414	89,565,690 164,890,568	129,107,036 166,516,854	110,531,960 180,120,888
Net income from service 2 patients (NS2P) ? Median	269,595 -964,173	-5,891,373 -643,601.5	-6,329,756 -116,254	-3,986,156 -5,025,862	-13,231,250 -1,284,564
NS2P margin ? Median	0.40% -0.62	-6.98% -0.29	-7.60% 0.18	-3.19% -5.07	-13.60% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for INDIAN PATH 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	282,217 5,089,215	807,699 4,572,541	497,808 5,268,134	5,987,887 13,092,619	17,501,592 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	31,369 224,999	45,474 199,009	10,737 206,870.5	-5,535 194,343	6,988 249,496
⊳ Line 7: Investments ? ⊳ Median	53,002 299,524	20,832 188,688.5	37,823 370,813	33,266 309,361.5	26,984 375,329
⊳ 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	4,778	-28,611	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	1,599	367	130	25
⊳ 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	13,631	17,826	17,287	13,743	6,798
⊳ Line 22: Rental of hospital space	5,519	4,883	11,858	8,371	4,185
⊳ Line 23: Gov appropriations ? ⊳ Median	2,777 1,017,693	37,554 983,261.5	-191 1,173,286	-652 1,987,202	-2,570 1,597,664
⊳ Sum Line 24	171,141	708,142	419,927	5,938,564	17,459,182
Total income ? Median	551,812 6,586,430	-5,083,674 6,767,106	-5,831,948 8,419,950	2,001,731 8,094,175	4,270,342 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	293,535 89,880.5	27,729 106,761	539,606 31,473.5
Net income Median	551,812 6,043,842	-5,083,674 5,845,112	-6,125,483 7,606,259	1,974,002 7,283,041	3,730,736 14,957,241
Net margin Median	0.81503% 4.62%	-5.96646% 4.42%	-7.31543% 5.16%	1.50562% 5.2%	3.24970% 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 INDIAN PATH 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	9,122,391 23,241,334	10,943,306 23,709,545	8,666,813 24,248,380	7,473,158 22,858,541	2,264,894 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	9,122,391 21,577,146	10,943,306 22,041,594	8,666,813 22,722,063	7,473,158 21,570,441	2,264,894 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	3,744,928 11,160,864	5,635,663 11,987,345	6,869,967 12,926,866	17,026,815 11,884,480	14,462,169 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	3,744,928 10,918,923	5,635,663 11,706,976	6,869,967 12,615,917	17,026,815 11,458,116	14,462,169 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	118,510 3,284,314	126,705 3,250,551	108,917 3,386,837	69,823 3,360,806	15,756 3,508,953
Disproportionate-share hospital (DSH) Median	261,636 594,888	305,211 595,761	271,450 577,894	212,158 542,168	94,461 549,667
Outlier Median	154,616 582,572	119,174 538,116	73,333 212,434	12,561 126,559	67,147 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	528,532 3,662,910	681,819 3,730,911	2,259,396 4,081,319	0 4,643,908	1,019,333 4,389,147
Charity care Median	439,878 2,654,636	924,125 2,940,659	3,583,412 3,380,215	3,387,268 3,488,738	2,804,953 3,233,405
Uncompensated care (UCC) Median	1,495,472 5,147,790	4,646,897 5,337,617	4,945,491 5,711,082	4,563,937 5,923,418	3,480,263 5,508,107
UCC as a % of operating expenses Median	2.23% 3.24	5.15% 3.12	5.52% 3.21	3.54% 3.3	3.15% 2.86
Total shortfall/UCC Median	2,024,004 9,489,989	5,328,716 9,424,297	7,204,887 10,120,158	4,563,937 11,171,337	4,499,596 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	22,891,185 52,142,039	31,059,239 54,485,252	30,356,414 57,395,589	32,151,199 58,830,919	24,245,072 61,722,907
Salaries as a % of operating expenses Median	34.09 36.68	34.40 36.56	33.89 36.37	24.90 35.93	21.93 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	68,978 1,449,244	249,233 1,475,986	95,677 1,563,078	522,938 1,721,954	700,794 2,991,828
Contract hours, direct-care Median	2,723.94 22,725	5,311.37 23,018.5	3,325.58 24,503.48	9,971.27 25,026.5	8,781.69 33,786
Contract wages, direct-care Median	25.32 64.67	46.92 64.53	28.77 65.06	52.44 68.97	79.80 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.