As of the July, 2022, release via CMS

PARIS REGIONAL MEDICAL CENTER

CMS id: 450196
865 DESHONG DRIVE, PARIS TX 75462. County: LAMAR
System: LIFEPOINT
CBSA: Paris, TX

The 253-bed, acute-care hospital had $21,031,322 in net service to patients*, with a total profit margin of 20.27486% in fiscal year 2021, the latest year available.
It spent 9.97% of its operating expenses on uncompensated care and reported $43,528 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	forprofit	forprofit	forprofit	forprofit	forprofit
Acute beds Median	210 118	210 118	210 119.5	210 118	210 119
Total beds Median	265 162	253 162	253 162	253 162	253 163.5
FTEs Median	717.59 788.06	695.20 793.42	691.57 806.03	665.63 787.61	721.21 804.34

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	127,962,203 150,932,746	128,963,129 158,950,878	140,047,594 168,696,998	129,516,899 163,454,693	147,085,631 186,589,412
Operating expenses Median	111,436,640 149,311,209	113,295,752 156,110,414	125,575,544 164,890,568	120,963,916 166,516,854	126,054,309 180,120,888
Net income from service 2 patients (NS2P) ? Median	16,525,563 -964,173	15,667,377 -643,601.5	14,472,050 -116,254	8,552,983 -5,025,862	21,031,322 -1,284,564
NS2P margin ? Median	12.91% -0.62	12.15% -0.29	10.33% 0.18	6.60% -5.07	14.30% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for PARIS REGIONAL 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	3,744,334 5,089,215	4,337,978 4,572,541	3,677,274 5,268,134	1,050,062 13,092,619	11,025,491 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	671	1,453	11,329	14,850	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	363,822	372,283	249,132	218,476	261,240
⊳ 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	1,534	2,997	1,348	1,596	2,805
⊳ 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	16,714
⊳ Line 22: Rental of hospital space	0	0	0	0	798,766
⊳ 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	3,378,307	3,961,245	3,415,465	815,140	9,945,966
Total income ? Median	20,269,897 6,586,430	20,005,355 6,767,106	18,149,324 8,419,950	9,603,045 8,094,175	32,056,813 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	20,269,897 6,043,842	20,005,355 5,845,112	18,149,324 7,606,259	9,603,045 7,283,041	32,056,813 14,957,241
Net margin Median	15.39020% 4.62%	15.00764% 4.42%	12.62782% 5.16%	7.35488% 5.2%	20.27486% 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 PARIS REGIONAL 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	45,792,403 23,241,334	43,079,523 23,709,545	44,793,972 24,248,380	45,708,986 22,858,541	49,653,370 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	35,126,435 21,577,146	34,466,786 22,041,594	34,779,107 22,722,063	35,228,397 21,570,441	38,843,772 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	1,686,139 1,845,420	0 1,757,392	0 1,738,842	0 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	8,979,829 3,535,627	8,612,737 3,746,588	10,014,865 3,782,288	10,480,589 3,865,578	10,809,598 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	13,881,379 11,160,864	16,437,926 11,987,345	17,619,122 12,926,866	15,459,651 11,884,480	12,697,796 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	13,816,001 10,918,923	16,368,461 11,706,976	17,543,636 12,615,917	15,402,422 11,458,116	12,646,496 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	65,378 618,038	69,465 697,279	75,486 690,232	57,229 684,010	51,300 670,558
⊳ 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	837,739 594,888	767,801 595,761	743,972 577,894	735,637 542,168	650,667 549,667
Outlier Median	434,521 582,572	322,638 538,116	241,916 212,434	144,564 126,559	88,338 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	47,782 3,662,910	39,300 3,730,911	200,829 4,081,319	211,295 4,643,908	43,528 4,389,147
Charity care Median	2,818,508 2,654,636	2,413,456 2,940,659	2,560,020 3,380,215	4,868,650 3,488,738	5,569,436 3,233,405
Uncompensated care (UCC) Median	5,746,747 5,147,790	8,854,419 5,337,617	10,261,801 5,711,082	8,599,823 5,923,418	12,561,458 5,508,107
UCC as a % of operating expenses Median	5.16% 3.24	7.82% 3.12	8.17% 3.21	7.11% 3.3	9.97% 2.86
Total shortfall/UCC Median	5,794,529 9,489,989	8,893,719 9,424,297	10,462,630 10,120,158	8,811,118 11,171,337	12,604,986 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	39,116,968 52,142,039	39,344,990 54,485,252	39,242,019 57,395,589	39,860,909 58,830,919	39,866,639 61,722,907
Salaries as a % of operating expenses Median	35.10 36.68	34.73 36.56	31.25 36.37	34.20 35.93	33.92 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	2,454,682 1,449,244	2,528,063 1,475,986	2,398,157 1,563,078	1,808,693 1,721,954	744,094 2,991,828
Contract hours, direct-care Median	36,440.96 22,725	34,962.88 23,018.5	34,209.32 24,503.48	25,569.90 25,026.5	35,518.00 33,786
Contract wages, direct-care Median	67.36 64.67	72.31 64.53	70.10 65.06	70.74 68.97	20.95 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.