As of the July, 2022, release via CMS

ABILENE REG MED CTR

CMS id: 450558
6250 HWY 83/84, ABILENE TX 79606. County: TAYLOR
System: COMMUNITY HEALTH SYSTEMS
CBSA: Abilene, TX

The 196-bed, acute-care hospital had $-7,140,506 in net service to patients*, with a total profit margin of 2.31005% in fiscal year 2020, the latest year available.
It spent 4.53% of its operating expenses on uncompensated care and reported $2,634,883 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	422	--
Ownership	forprofit	forprofit	forprofit	forprofit	--
Acute beds Median	148 118	160 118	160 119.5	160 118	-- 119
Total beds Median	203 162	196 162	196 162	196 162	-- 163.5
FTEs Median	666.42 788.06	602.63 793.42	587.43 806.03	475.10 787.61	-- 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	127,168,319 150,932,746	118,297,956 158,950,878	121,114,970 168,696,998	136,084,555 163,454,693	-- 186,589,412
Operating expenses Median	124,402,191 149,311,209	117,616,009 156,110,414	121,683,779 164,890,568	143,225,061 166,516,854	-- 180,120,888
Net income from service 2 patients (NS2P) ? Median	2,766,128 -964,173	681,947 -643,601.5	-568,809 -116,254	-7,140,506 -5,025,862	-- -1,284,564
NS2P margin ? Median	2.18% -0.62	0.58% -0.29	-0.47% 0.18	-5.25% -5.07	--% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ABILENE REG MED CTR 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	736,073 5,089,215	269,541 4,572,541	237,099 5,268,134	10,527,317 13,092,619	-- 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	85 224,999	0 199,009	0 206,870.5	0 194,343	-- 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	-- 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	--
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	--
⊳ Line 12: Parking lot receipts	0	0	0	0	--
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	--
⊳ Line 14: Revenue from meals sold to emplyees and guests	775	0	0	0	--
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	--
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	0	--
⊳ Line 17: Revenue from sale of drugs to other than patients	2,723	0	0	0	--
⊳ Line 18: Revenue from sale of medical records and abstracts	5,113	0	0	0	--
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	--
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	26,997	0	0	0	--
⊳ Line 21: Rental of vending machines	17,254	0	0	0	--
⊳ Line 22: Rental of hospital space	31,440	0	0	0	--
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	-- 1,597,664
⊳ Sum Line 24	651,686	269,541	237,099	10,527,317	--
Total income ? Median	3,502,201 6,586,430	951,488 6,767,106	-331,710 8,419,950	3,386,811 8,094,175	-- 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	-- 31,473.5
Net income Median	3,502,201 6,043,842	951,488 5,845,112	-331,710 7,606,259	3,386,811 7,283,041	-- 14,957,241
Net margin Median	2.73814% 4.62%	0.80249% 4.42%	-0.27335% 5.16%	2.31005% 5.2%	--% 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 ABILENE REG MED CTR 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	23,417,628 23,241,334	22,166,328 23,709,545	21,192,591 24,248,380	23,768,447 22,858,541	-- 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	23,052,239 21,577,146	22,166,328 22,041,594	21,192,591 22,722,063	23,768,447 21,570,441	-- 22,140,684
⊳ Swingbeds ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Tax Equity and Fiscal Responsibility Act payments (TEFRA) ⊳ Median	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	-- 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	0 3,535,627	0 3,746,588	0 3,782,288	0 3,865,578	-- 3,983,889
⊳ Long-term care hospital (LTCH) ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Critical-access hospitals ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Skilled-nursing facilities (SNF) ⊳ Median	365,389 1,203,033	0 1,215,295	0 1,313,657	0 1,365,298	-- 1,179,746
All outpatient revenue Median Click here to show/hide details	12,331,654 11,160,864	11,816,301 11,987,345	10,835,950 12,926,866	12,322,952 11,884,480	-- 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	12,331,654 10,918,923	11,816,301 11,706,976	10,835,950 12,615,917	12,322,952 11,458,116	-- 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	0 1,282,808	0 1,407,728	0 1,341,512	0 1,407,046	-- 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	-- --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	0 690,232	0 684,010	-- 670,558
⊳ Other federally qualified health clinics ⊳ Median	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	-- 3,508,953
Disproportionate-share hospital (DSH) Median	492,530 594,888	399,317 595,761	372,602 577,894	450,593 542,168	-- 549,667
Outlier Median	312,286 582,572	395,746 538,116	333,246 212,434	67,215 126,559	-- 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	202,320 3,662,910	127,386 3,730,911	74,289 4,081,319	2,634,883 4,643,908	-- 4,389,147
Charity care Median	1,687,390 2,654,636	2,072,818 2,940,659	3,023,715 3,380,215	3,876,550 3,488,738	-- 3,233,405
Uncompensated care (UCC) Median	4,219,788 5,147,790	4,456,411 5,337,617	5,437,600 5,711,082	6,492,723 5,923,418	-- 5,508,107
UCC as a % of operating expenses Median	3.39% 3.24	3.79% 3.12	4.47% 3.21	4.53% 3.3	--% 2.86
Total shortfall/UCC Median	4,422,108 9,489,989	4,583,797 9,424,297	5,511,889 10,120,158	9,127,606 11,171,337	-- 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	45,661,381 52,142,039	43,097,104 54,485,252	43,697,617 57,395,589	56,617,109 58,830,919	-- 61,722,907
Salaries as a % of operating expenses Median	36.70 36.68	36.64 36.56	35.91 36.37	39.53 35.93	-- 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	-- 2,909,848
Contract intern, resident salaries* Median	0 1,251,927	0 1,186,494	0 1,204,885	0 1,279,653	-- 1,469,317
Contract adjusted salaries, direct-care Median	2,795,677 1,449,244	2,378,903 1,475,986	3,848,209 1,563,078	3,242,029 1,721,954	-- 2,991,828
Contract hours, direct-care Median	46,457.00 22,725	39,067.00 23,018.5	62,571.75 24,503.48	64,247.00 25,026.5	-- 33,786
Contract wages, direct-care Median	60.18 64.67	60.89 64.53	61.50 65.06	50.46 68.97	-- 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.