As of the July, 2022, release via CMS

CHRISTUS SPOHN HOSPITAL BEEVILLE

CMS id: 450082
1500 E. HOUSTON HWY, BEEVILLE TX 78102. County: BEE
System: CHRISTUS HEALTH
CBSA: Beeville, TX

The 40-bed, acute-care hospital had $821,178 in net service to patients*, with a total profit margin of 10.24876% in fiscal year 2021, the latest year available.
It spent 21.88% of its operating expenses on uncompensated care and reported $31,323 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	43 118	32 118	32 119.5	32 118	32 119
Total beds Median	49 162	40 162	40 162	40 162	40 163.5
FTEs Median	167.50 788.06	159.31 793.42	156.11 806.03	146.76 787.61	148.00 804.34

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	35,207,316 150,932,746	33,785,809 158,950,878	33,589,041 168,696,998	32,936,182 163,454,693	37,471,842 186,589,412
Operating expenses Median	29,001,541 149,311,209	29,440,362 156,110,414	29,729,666 164,890,568	31,513,206 166,516,854	36,650,664 180,120,888
Net income from service 2 patients (NS2P) ? Median	6,205,775 -964,173	4,345,447 -643,601.5	3,859,375 -116,254	1,422,976 -5,025,862	821,178 -1,284,564
NS2P margin ? Median	17.63% -0.62	12.86% -0.29	11.49% 0.18	4.32% -5.07	2.19% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CHRISTUS SPOHN HOSPITAL BEEVILLE 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	560,809 5,089,215	476,092 4,572,541	427,573 5,268,134	907,552 13,092,619	3,361,493 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	53,510 224,999	14,242 199,009	46,995 206,870.5	35,508 194,343	2,852,967 249,496
⊳ Line 7: Investments ? ⊳ Median	15 299,524	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	130,017	-58	-186	-2,363	204
⊳ 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	220	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	934	0	0
⊳ Line 21: Rental of vending machines	12,427	8,695	9,345	828	288
⊳ Line 22: Rental of hospital space	304,067	345,540	369,715	371,579	291,807
⊳ 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	60,773	107,673	550	502,000	216,227
Total income ? Median	6,766,584 6,586,430	4,821,539 6,767,106	4,286,948 8,419,950	2,330,528 8,094,175	4,182,671 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	-2,238 31,473.5
Net income Median	6,766,584 6,043,842	4,821,539 5,845,112	4,286,948 7,606,259	2,330,528 7,283,041	4,184,909 14,957,241
Net margin Median	18.91792% 4.62%	14.07260% 4.42%	12.60251% 5.16%	6.88614% 5.2%	10.24876% 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 CHRISTUS SPOHN HOSPITAL BEEVILLE 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	5,057,217 23,241,334	4,913,527 23,709,545	4,000,934 24,248,380	4,699,243 22,858,541	5,913,364 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	5,057,217 21,577,146	4,913,527 22,041,594	4,000,934 22,722,063	4,699,243 21,570,441	5,913,364 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	1,654,796 11,160,864	1,674,182 11,987,345	1,501,038 12,926,866	1,649,487 11,884,480	1,547,970 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	1,568,228 10,918,923	1,546,514 11,706,976	1,335,804 12,615,917	1,611,421 11,458,116	1,547,970 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	86,568 618,038	127,668 697,279	165,234 690,232	38,066 684,010	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	86,913 594,888	81,985 595,761	65,539 577,894	70,842 542,168	85,902 549,667
Outlier Median	35,871 582,572	85,546 538,116	16,691 212,434	100 126,559	48,876 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	46,836 3,730,911	65,644 4,081,319	46,968 4,643,908	31,323 4,389,147
Charity care Median	3,390,490 2,654,636	5,547,690 2,940,659	5,420,810 3,380,215	6,315,042 3,488,738	7,136,785 3,233,405
Uncompensated care (UCC) Median	5,082,816 5,147,790	7,145,123 5,337,617	7,033,560 5,711,082	7,762,398 5,923,418	8,017,461 5,508,107
UCC as a % of operating expenses Median	17.53% 3.24	24.27% 3.12	23.66% 3.21	24.63% 3.3	21.88% 2.86
Total shortfall/UCC Median	5,082,816 9,489,989	7,191,959 9,424,297	7,099,204 10,120,158	7,809,366 11,171,337	8,048,784 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	10,186,175 52,142,039	10,078,766 54,485,252	10,368,886 57,395,589	10,334,990 58,830,919	10,512,808 61,722,907
Salaries as a % of operating expenses Median	35.12 36.68	34.23 36.56	34.88 36.37	32.80 35.93	28.68 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	3,483 1,449,244	0 1,475,986	145,189 1,563,078	155,510 1,721,954	3,104,100 2,991,828
Contract hours, direct-care Median	111.50 22,725	0.00 23,018.5	1,456.00 24,503.48	1,338.49 25,026.5	33,702.00 33,786
Contract wages, direct-care Median	31.24 64.67	0.00 64.53	99.72 65.06	116.18 68.97	92.10 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.