As of the July, 2022, release via CMS

MEDICAL ARTS HOSPITAL

CMS id: 450489
2200 NORTH BRYAN AVE., LAMESA TX 79331. County: DAWSON
System: --
CBSA: Lamesa, TX

The 22-bed, acute-care hospital had $-6,722,874 in net service to patients*, with a total profit margin of 18.84231% in fiscal year 2021, the latest year available.
It spent 22.02% of its operating expenses on uncompensated care and reported $615,217 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	gov	gov	gov	gov	gov
Acute beds Median	22 118	22 118	22 119.5	22 118	22 119
Total beds Median	22 162	22 162	22 162	22 162	22 163.5
FTEs Median	201.76 788.06	177.07 793.42	149.20 806.03	121.55 787.61	140.87 804.34

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	15,564,824 150,932,746	12,408,105 158,950,878	12,494,740 168,696,998	11,421,086 163,454,693	12,487,739 186,589,412
Operating expenses Median	23,683,627 149,311,209	21,004,023 156,110,414	18,456,259 164,890,568	17,563,195 166,516,854	19,210,613 180,120,888
Net income from service 2 patients (NS2P) ? Median	-8,118,803 -964,173	-8,595,918 -643,601.5	-5,961,519 -116,254	-6,142,109 -5,025,862	-6,722,874 -1,284,564
NS2P margin ? Median	-52.16% -0.62	-69.28% -0.29	-47.71% 0.18	-53.78% -5.07	-53.84% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MEDICAL ARTS 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	6,460,051 5,089,215	5,648,831 4,572,541	5,660,911 5,268,134	5,145,407 13,092,619	11,182,986 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	82,422 224,999	49,555 199,009	0 206,870.5	5,500 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	6,132 299,524	17,492 188,688.5	6,754 370,813	8,728 309,361.5	21,714 375,329
⊳ 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	7,269	4,564	2,226	19,110	3,691
⊳ 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	38,226	26,795	20,922	17,930	5,524
⊳ 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	6,632	8,034	9,466	8,201	8,330
⊳ 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	1,935	1,458	1,242	1,075	485
⊳ Line 22: Rental of hospital space	33,200	35,300	29,800	26,400	22,300
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	575 983,261.5	58,714 1,173,286	58,714 1,987,202	0 1,597,664
⊳ Sum Line 24	6,284,235	5,505,058	5,531,787	4,999,749	11,120,942
Total income ? Median	-1,658,752 6,586,430	-2,947,087 6,767,106	-300,608 8,419,950	-996,702 8,094,175	4,460,112 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	-1,658,752 6,043,842	-2,947,087 5,845,112	-300,608 7,606,259	-996,702 7,283,041	4,460,112 14,957,241
Net margin Median	-7.53127% 4.62%	-16.32108% 4.42%	-1.65573% 5.16%	-6.01637% 5.2%	18.84231% 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 MEDICAL ARTS 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	787,151 23,241,334	985,655 23,709,545	1,443,076 24,248,380	1,667,199 22,858,541	2,305,573 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	787,151 21,577,146	985,655 22,041,594	1,443,076 22,722,063	1,667,199 21,570,441	2,305,573 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	3,635,785 11,160,864	2,668,673 11,987,345	1,885,922 12,926,866	1,610,861 11,884,480	1,643,150 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	1,349,374 10,918,923	1,209,796 11,706,976	1,057,988 12,615,917	902,733 11,458,116	757,063 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,185,878 1,282,808	375,875 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	1,100,533 618,038	1,083,002 697,279	827,934 690,232	708,128 684,010	886,087 670,558
⊳ 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	11,841 594,888	14,496 595,761	12,368 577,894	9,715 542,168	0 549,667
Outlier Median	40,571 582,572	22,157 538,116	32,008 212,434	8,339 126,559	4,582 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	605,592 3,662,910	639,786 3,730,911	175,903 4,081,319	7,519 4,643,908	615,217 4,389,147
Charity care Median	305,230 2,654,636	941,519 2,940,659	421,150 3,380,215	927,592 3,488,738	647,181 3,233,405
Uncompensated care (UCC) Median	2,047,089 5,147,790	2,222,627 5,337,617	2,261,287 5,711,082	2,530,702 5,923,418	4,229,575 5,508,107
UCC as a % of operating expenses Median	8.64% 3.24	10.58% 3.12	12.25% 3.21	14.41% 3.3	22.02% 2.86
Total shortfall/UCC Median	2,652,681 9,489,989	2,862,413 9,424,297	2,437,190 10,120,158	2,538,221 11,171,337	4,844,792 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	8,971,479 52,142,039	7,944,266 54,485,252	6,973,802 57,395,589	6,994,872 58,830,919	8,620,498 61,722,907
Salaries as a % of operating expenses Median	37.88 36.68	37.82 36.56	37.79 36.37	39.83 35.93	44.87 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	589,572 1,449,244	429,600 1,475,986	77,026 1,563,078	0 1,721,954	178,941 2,991,828
Contract hours, direct-care Median	33,700.00 22,725	6,290.00 23,018.5	4,220.00 24,503.48	0.00 25,026.5	2,521.00 33,786
Contract wages, direct-care Median	17.49 64.67	68.30 64.53	18.25 65.06	0.00 68.97	70.98 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.