As of the July, 2022, release via CMS

UT HEATH ATHENS

CMS id: 450389
2000 SOUTH PALESTINE, ATHENS TX 75751. County: HENDERSON
System: AHS MANAGEMENT COMPANY
CBSA: Athens, TX

The 127-bed, acute-care hospital had $16,323,450 in net service to patients*, with a total profit margin of 12.31665% in fiscal year 2021, the latest year available.
It spent 11.15% of its operating expenses on uncompensated care and reported $407,940 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	304	365	366	365
Ownership	nfp	nfp	forprofit	forprofit	forprofit
Acute beds Median	117 118	117 118	117 119.5	117 118	117 119
Total beds Median	127 162	127 162	127 162	127 162	127 163.5
FTEs Median	418.55 788.06	399.13 793.42	412.98 806.03	444.27 787.61	457.33 804.34

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	77,931,171 150,932,746	64,610,698 158,950,878	81,485,565 168,696,998	127,538,943 163,454,693	122,624,158 186,589,412
Operating expenses Median	81,213,771 149,311,209	68,167,475 156,110,414	76,657,946 164,890,568	108,225,555 166,516,854	106,300,708 180,120,888
Net income from service 2 patients (NS2P) ? Median	-3,282,600 -964,173	-3,556,777 -643,601.5	4,827,619 -116,254	19,313,388 -5,025,862	16,323,450 -1,284,564
NS2P margin ? Median	-4.21% -0.62	-5.50% -0.29	5.92% 0.18	15.14% -5.07	13.31% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UT HEATH ATHENS 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	1,538,148 5,089,215	572,828 4,572,541	547,733 5,268,134	577,548 13,092,619	-1,391,664 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	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	262,148	210,246	245,040	261,046	138,127
⊳ 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	990	708	434	36	78
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	2,825	1,450	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	400	180	66,136	56,076	11,989
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	25,800	26,950	22,425	5,064	4,277
⊳ 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	1,245,985	333,294	213,698	255,326	-1,546,135
Total income ? Median	-1,744,452 6,586,430	-2,983,949 6,767,106	5,375,352 8,419,950	19,890,936 8,094,175	14,931,786 15,162,888
Non-operating expenses Median	-50,171 146,289.5	34,765 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	-1,694,281 6,043,842	-3,018,714 5,845,112	5,375,352 7,606,259	19,890,936 7,283,041	14,931,786 14,957,241
Net margin Median	-2.13199% 4.62%	-4.63110% 4.42%	6.55265% 5.16%	15.52566% 5.2%	12.31665% 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 UT HEATH ATHENS 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	12,348,295 23,241,334	10,582,681 23,709,545	13,236,846 24,248,380	16,340,945 22,858,541	17,347,768 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	12,348,295 21,577,146	10,582,681 22,041,594	13,236,846 22,722,063	16,340,945 21,570,441	17,347,768 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	10,567,251 11,160,864	8,790,651 11,987,345	9,539,175 12,926,866	9,391,305 11,884,480	9,619,661 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	10,523,582 10,918,923	8,754,988 11,706,976	9,539,175 12,615,917	9,391,305 11,458,116	9,619,661 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	43,669 618,038	35,663 697,279	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	392,667 594,888	309,424 595,761	339,307 577,894	336,406 542,168	264,338 549,667
Outlier Median	56,811 582,572	96,494 538,116	31,397 212,434	122,614 126,559	22,590 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	190,608 3,662,910	347,365 3,730,911	698,089 4,081,319	461,393 4,643,908	407,940 4,389,147
Charity care Median	7,195,148 2,654,636	8,065,800 2,940,659	8,628,886 3,380,215	9,656,753 3,488,738	8,812,001 3,233,405
Uncompensated care (UCC) Median	9,316,013 5,147,790	12,813,173 5,337,617	12,308,186 5,711,082	13,399,242 5,923,418	11,847,646 5,508,107
UCC as a % of operating expenses Median	11.47% 3.24	18.80% 3.12	16.06% 3.21	12.38% 3.3	11.15% 2.86
Total shortfall/UCC Median	9,506,621 9,489,989	13,160,538 9,424,297	13,006,275 10,120,158	13,860,635 11,171,337	12,255,586 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	25,725,387 52,142,039	22,149,782 54,485,252	26,520,381 57,395,589	28,636,340 58,830,919	30,053,804 61,722,907
Salaries as a % of operating expenses Median	31.68 36.68	32.49 36.56	34.60 36.37	26.46 35.93	28.27 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	2,089,880 1,449,244	1,724,807 1,475,986	595,772 1,563,078	964,893 1,721,954	739,840 2,991,828
Contract hours, direct-care Median	35,075.25 22,725	27,808.11 23,018.5	9,489.74 24,503.48	16,027.00 25,026.5	9,641.00 33,786
Contract wages, direct-care Median	59.58 64.67	62.03 64.53	62.78 65.06	60.20 68.97	76.74 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.