As of the July, 2022, release via CMS

COLUMBUS COMMUNITY HOSPITAL

CMS id: 450370
110 SHULT DRIVE, COLUMBUS TX 78934. County: COLORADO
System: --
CBSA: Rural Texas

The 40-bed, acute-care hospital had $-2,457,291 in net service to patients*, with a total profit margin of 11.34823% in fiscal year 2021, the latest year available.
It spent 7.26% 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	nfp	nfp	nfp	nfp	nfp
Acute beds Median	36 118	36 118	40 119.5	40 118	40 119
Total beds Median	36 162	40 162	40 162	40 162	40 163.5
FTEs Median	157.99 788.06	158.09 793.42	157.48 806.03	218.76 787.61	218.16 804.34

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	23,400,958 150,932,746	25,101,810 158,950,878	25,592,130 168,696,998	26,303,666 163,454,693	27,530,525 186,589,412
Operating expenses Median	26,124,412 149,311,209	27,108,341 156,110,414	28,188,090 164,890,568	28,167,940 166,516,854	29,987,816 180,120,888
Net income from service 2 patients (NS2P) ? Median	-2,723,454 -964,173	-2,006,531 -643,601.5	-2,595,960 -116,254	-1,864,274 -5,025,862	-2,457,291 -1,284,564
NS2P margin ? Median	-11.64% -0.62	-7.99% -0.29	-10.14% 0.18	-7.09% -5.07	-8.93% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for COLUMBUS 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	4,587,405 5,089,215	6,819,191 4,572,541	7,764,627 5,268,134	6,094,133 13,092,619	6,296,004 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,614,526 224,999	1,651,317 199,009	2,503,879 206,870.5	1,312,731 194,343	1,537,474 249,496
⊳ Line 7: Investments ? ⊳ Median	192,757 299,524	157,578 188,688.5	462,555 370,813	383,930 309,361.5	137,627 375,329
⊳ 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	97,810	106,876	109,336	100,184	68,983
⊳ 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	21,423	22,101	21,590	19,748	13,094
⊳ 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	0
⊳ Line 22: Rental of hospital space	76,338	69,496	103,488	170,740	172,262
⊳ 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	2,584,551	4,811,823	4,563,779	4,106,800	4,366,564
Total income ? Median	1,863,951 6,586,430	4,812,660 6,767,106	5,168,667 8,419,950	4,229,859 8,094,175	3,838,713 15,162,888
Non-operating expenses Median	0 146,289.5	485,600 164,857	1,105,400 89,880.5	1,135,000 106,761	0 31,473.5
Net income Median	1,863,951 6,043,842	4,327,060 5,845,112	4,063,267 7,606,259	3,094,859 7,283,041	3,838,713 14,957,241
Net margin Median	6.65974% 4.62%	13.55553% 4.42%	12.18124% 5.16%	9.55268% 5.2%	11.34823% 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 COLUMBUS 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	4,073,146 23,241,334	3,568,568 23,709,545	3,266,654 24,248,380	3,019,993 22,858,541	4,091,170 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	4,073,146 21,577,146	3,568,568 22,041,594	3,266,654 22,722,063	3,019,993 21,570,441	4,091,170 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	5,737,239 11,160,864	6,499,461 11,987,345	7,063,697 12,926,866	6,534,195 11,884,480	6,291,993 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	4,519,894 10,918,923	5,339,475 11,706,976	5,936,803 12,615,917	5,411,240 11,458,116	5,335,404 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	1,217,345 618,038	1,159,986 697,279	1,126,894 690,232	1,122,955 684,010	956,589 670,558
⊳ 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	79,595 594,888	80,800 595,761	63,687 577,894	54,720 542,168	73,897 549,667
Outlier Median	0 582,572	8,394 538,116	17,207 212,434	139 126,559	0 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	428,654 2,654,636	1,080,540 2,940,659	1,035,500 3,380,215	766,468 3,488,738	1,016,098 3,233,405
Uncompensated care (UCC) Median	1,815,986 5,147,790	2,591,118 5,337,617	1,509,074 5,711,082	1,639,675 5,923,418	2,177,981 5,508,107
UCC as a % of operating expenses Median	6.95% 3.24	9.56% 3.12	5.35% 3.21	5.82% 3.3	7.26% 2.86
Total shortfall/UCC Median	1,815,986 9,489,989	2,591,118 9,424,297	1,509,074 10,120,158	1,639,675 11,171,337	2,177,981 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	8,872,723 52,142,039	9,007,896 54,485,252	9,254,066 57,395,589	9,625,409 58,830,919	9,965,846 61,722,907
Salaries as a % of operating expenses Median	33.96 36.68	33.23 36.56	32.83 36.37	34.17 35.93	33.23 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	2,064,894 1,449,244	0 1,475,986	2,843,699 1,563,078	178,314 1,721,954	57,927,299 2,991,828
Contract hours, direct-care Median	27,685.75 22,725	0.00 23,018.5	36,924.83 24,503.48	2,569.00 25,026.5	8,987.25 33,786
Contract wages, direct-care Median	74.58 64.67	0.00 64.53	77.01 65.06	69.41 68.97	6,445.50 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.