As of the July, 2022, release via CMS

CHRISTUS MF - SULPHUR SPRINGS

CMS id: 450236
115 AIRPORT RD, SULPHUR SPRINGS TX 75482. County: HOPKINS
System: CHRISTUS HEALTH
CBSA: Sulphur Springs, TX

The 62-bed, acute-care hospital had $84,321,547 in net service to patients*, with a total profit margin of 15.15500% in fiscal year 2021, the latest year available.
It spent 11.77% of its operating expenses on uncompensated care and reported $27,935 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	354	365	365	366	365
Ownership	gov	gov	gov	gov	gov
Acute beds Median	72 118	72 118	42 119.5	42 118	42 119
Total beds Median	92 162	92 162	62 162	62 162	62 163.5
FTEs Median	352.28 788.06	334.61 793.42	367.32 806.03	369.82 787.61	333.58 804.34

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	37,067,627 150,932,746	52,809,330 158,950,878	66,205,180 168,696,998	64,183,869 163,454,693	176,667,248 186,589,412
Operating expenses Median	57,050,468 149,311,209	62,101,142 156,110,414	70,533,188 164,890,568	82,834,363 166,516,854	92,345,701 180,120,888
Net income from service 2 patients (NS2P) ? Median	-19,982,841 -964,173	-9,291,812 -643,601.5	-4,328,008 -116,254	-18,650,494 -5,025,862	84,321,547 -1,284,564
NS2P margin ? Median	-53.91% -0.62	-17.60% -0.29	-6.54% 0.18	-29.06% -5.07	47.73% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CHRISTUS MF - SULPHUR SPRINGS 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	7,596,472 5,089,215	9,226,359 4,572,541	10,531,925 5,268,134	19,686,443 13,092,619	-67,826,769 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	425,586 224,999	81,400 199,009	434,170 206,870.5	1,000 194,343	-1,667 249,496
⊳ Line 7: Investments ? ⊳ Median	3,692 299,524	0 188,688.5	-3,510,918 370,813	-3,986,049 309,361.5	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	1,834	2,879	0	1,655	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	104,546	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	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	2,144	147	1,952	1,776	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	0	79,650	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ 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	7,058,670	9,141,933	13,606,721	23,588,411	-67,825,102
Total income ? Median	-12,386,369 6,586,430	-65,453 6,767,106	6,203,917 8,419,950	1,035,949 8,094,175	16,494,778 15,162,888
Non-operating expenses Median	13,307 146,289.5	-3,492 164,857	0 89,880.5	-13,606,325 106,761	0 31,473.5
Net income Median	-12,399,676 6,043,842	-61,961 5,845,112	6,203,917 7,606,259	14,642,274 7,283,041	16,494,778 14,957,241
Net margin Median	-27.76206% 4.62%	-0.09988% 4.42%	8.08464% 5.16%	17.45823% 5.2%	15.15500% 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 MF - SULPHUR SPRINGS 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	10,969,818 23,241,334	12,849,189 23,709,545	15,357,520 24,248,380	14,530,649 22,858,541	16,174,050 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	9,661,946 21,577,146	10,996,844 22,041,594	12,894,885 22,722,063	11,896,400 21,570,441	13,354,753 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	1,307,872 3,535,627	1,852,345 3,746,588	2,462,635 3,782,288	2,634,249 3,865,578	2,819,297 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	7,320,400 11,160,864	9,785,128 11,987,345	12,858,982 12,926,866	12,050,531 11,884,480	11,947,064 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	7,320,400 10,918,923	9,785,128 11,706,976	12,858,982 12,615,917	12,050,531 11,458,116	11,947,064 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	240,394 594,888	264,444 595,761	235,559 577,894	259,096 542,168	284,281 549,667
Outlier Median	329,466 582,572	6,178,900 538,116	9,591,987 212,434	385,193 126,559	616,640 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	107,938 3,662,910	37,705 3,730,911	0 4,081,319	86,374 4,643,908	27,935 4,389,147
Charity care Median	2,026,860 2,654,636	5,653,801 2,940,659	8,928,802 3,380,215	8,678,173 3,488,738	9,303,972 3,233,405
Uncompensated care (UCC) Median	6,666,900 5,147,790	6,755,848 5,337,617	10,909,549 5,711,082	10,570,705 5,923,418	10,867,248 5,508,107
UCC as a % of operating expenses Median	11.69% 3.24	10.88% 3.12	15.47% 3.21	12.76% 3.3	11.77% 2.86
Total shortfall/UCC Median	6,774,838 9,489,989	6,793,553 9,424,297	10,909,549 10,120,158	10,657,079 11,171,337	10,895,183 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	8,962,991 52,142,039	17,824,400 54,485,252	19,873,099 57,395,589	21,430,385 58,830,919	22,311,690 61,722,907
Salaries as a % of operating expenses Median	15.71 36.68	28.70 36.56	28.18 36.37	25.87 35.93	24.16 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	0 1,449,244	148,660 1,475,986	62,790 1,563,078	1,419,727 1,721,954	5,976,087 2,991,828
Contract hours, direct-care Median	0.00 22,725	2,080.00 23,018.5	920.00 24,503.48	26,587.00 25,026.5	57,872.00 33,786
Contract wages, direct-care Median	0.00 64.67	71.47 64.53	68.25 65.06	53.40 68.97	103.26 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.