As of the July, 2022, release via CMS

JASPER MEMORIAL HOSPITAL

CMS id: 450573
1275 MARVIN HANCOCK DR, JASPER TX 75951. County: JASPER
System: CHRISTUS HEALTH
CBSA: Rural Texas

The 40-bed, acute-care hospital had $1,090,270 in net service to patients*, with a total profit margin of 4.61290% in fiscal year 2021, the latest year available.
It spent 21.05% of its operating expenses on uncompensated care and reported $18,452 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	34 118	34 118	34 119.5	34 118	34 119
Total beds Median	40 162	40 162	40 162	40 162	40 163.5
FTEs Median	166.05 788.06	150.13 793.42	130.87 806.03	105.89 787.61	105.91 804.34

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	26,201,914 150,932,746	25,492,176 158,950,878	24,401,451 168,696,998	24,613,111 163,454,693	26,299,347 186,589,412
Operating expenses Median	28,386,584 149,311,209	26,743,828 156,110,414	25,666,058 164,890,568	24,941,264 166,516,854	25,209,077 180,120,888
Net income from service 2 patients (NS2P) ? Median	-2,184,670 -964,173	-1,251,652 -643,601.5	-1,264,607 -116,254	-328,153 -5,025,862	1,090,270 -1,284,564
NS2P margin ? Median	-8.34% -0.62	-4.91% -0.29	-5.18% 0.18	-1.33% -5.07	4.15% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for JASPER MEMORIAL 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	269,874 5,089,215	820,165 4,572,541	843,644 5,268,134	332,157 13,092,619	128,836 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	9,000 249,496
⊳ 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	12,607	12,277	1,294	159	-99,971
⊳ Line 11: Rebates and refunds of expenses	337	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	68,353	-836	112	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	30,113	46,828	60,853	58,768
⊳ Line 18: Revenue from sale of medical records and abstracts	404	95	0	0	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	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	469	0	0	159,366
⊳ 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	188,173	778,047	795,410	271,145	1,673
Total income ? Median	-1,914,796 6,586,430	-431,487 6,767,106	-420,963 8,419,950	4,004 8,094,175	1,219,106 15,162,888
Non-operating expenses Median	0 146,289.5	-12,810 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	-1,914,796 6,043,842	-418,677 5,845,112	-420,963 7,606,259	4,004 7,283,041	1,219,106 14,957,241
Net margin Median	-7.23335% 4.62%	-1.59118% 4.42%	-1.66750% 5.16%	0.01605% 5.2%	4.61290% 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 JASPER MEMORIAL 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	3,330,171 23,241,334	2,893,715 23,709,545	3,087,834 24,248,380	3,682,436 22,858,541	4,689,416 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	3,330,171 21,577,146	2,893,715 22,041,594	3,087,834 22,722,063	3,682,436 21,570,441	4,689,416 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	4,063,271 11,160,864	4,207,252 11,987,345	3,688,974 12,926,866	3,407,110 11,884,480	2,896,024 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	2,887,802 10,918,923	2,914,731 11,706,976	2,669,659 12,615,917	2,430,568 11,458,116	2,081,372 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	1,175,469 618,038	1,292,521 697,279	1,019,315 690,232	976,542 684,010	814,652 670,558
⊳ 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	68,303 594,888	52,652 595,761	41,339 577,894	37,380 542,168	50,686 549,667
Outlier Median	16,306 582,572	7,237 538,116	0 212,434	0 126,559	0 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	52,708 3,662,910	31,717 3,730,911	39,108 4,081,319	32,698 4,643,908	18,452 4,389,147
Charity care Median	3,843,351 2,654,636	5,703,726 2,940,659	3,982,950 3,380,215	5,333,416 3,488,738	4,874,047 3,233,405
Uncompensated care (UCC) Median	6,222,683 5,147,790	6,889,971 5,337,617	4,827,135 5,711,082	6,005,715 5,923,418	5,307,203 5,508,107
UCC as a % of operating expenses Median	21.92% 3.24	25.76% 3.12	18.81% 3.21	24.08% 3.3	21.05% 2.86
Total shortfall/UCC Median	6,275,391 9,489,989	6,921,688 9,424,297	4,866,243 10,120,158	6,038,413 11,171,337	5,325,655 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	9,500,748 52,142,039	8,815,033 54,485,252	8,642,013 57,395,589	7,668,602 58,830,919	7,503,293 61,722,907
Salaries as a % of operating expenses Median	33.47 36.68	32.96 36.56	33.67 36.37	30.75 35.93	29.76 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	517,767 1,449,244	95,349 1,475,986	21,112 1,563,078	86,634 1,721,954	128,554 2,991,828
Contract hours, direct-care Median	11,393.00 22,725	1,905.00 23,018.5	689.00 24,503.48	1,713.00 25,026.5	2,166.00 33,786
Contract wages, direct-care Median	45.45 64.67	50.05 64.53	30.64 65.06	50.57 68.97	59.35 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.