As of the July, 2022, release via CMS

MCKAY-DEE HOSPITAL

CMS id: 460004
4401 HARRISON BLVD, OGDEN UT 84403. County: WEBER
System: IHC HEALTH SERVICES INC.
CBSA: Ogden-Clearfield, UT

The 307-bed, acute-care hospital had $111,027,607 in net service to patients*, with a total profit margin of 18.99145% in fiscal year 2021, the latest year available.
It spent 2.97% 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	167 118	165 118	149 119.5	149 118	154 119
Total beds Median	312 162	310 162	294 162	299 162	307 163.5
FTEs Median	2,135.19 788.06	2,082.00 793.42	2,037.11 806.03	2,051.18 787.61	1,966.00 804.34

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	501,152,158 150,932,746	544,753,872 158,950,878	554,933,441 168,696,998	519,575,187 163,454,693	626,760,689 186,589,412
Operating expenses Median	440,912,356 149,311,209	478,662,417 156,110,414	505,966,758 164,890,568	499,422,934 166,516,854	515,733,082 180,120,888
Net income from service 2 patients (NS2P) ? Median	60,239,802 -964,173	66,091,455 -643,601.5	48,966,683 -116,254	20,152,253 -5,025,862	111,027,607 -1,284,564
NS2P margin ? Median	12.02% -0.62	12.13% -0.29	8.82% 0.18	3.88% -5.07	17.71% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MCKAY-DEE 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	10,482,794 5,089,215	10,138,857 4,572,541	9,768,688 5,268,134	27,747,391 13,092,619	9,884,591 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	1,745 299,524	2,130 188,688.5	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	2,619,534	2,545,996	2,181,968	1,495,155	1,465,273
⊳ 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	432,945	425,299	463,694	311,217	327,525
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	-301	-375	0	290
⊳ 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	1,460,299	991,469	1,140,177	1,107,954	1,032,139
⊳ 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	5,968,271	6,174,264	5,983,224	24,833,065	7,059,364
Total income ? Median	70,722,596 6,586,430	76,230,312 6,767,106	58,735,371 8,419,950	47,899,644 8,094,175	120,912,198 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	3,814 89,880.5	7,892 106,761	4,041 31,473.5
Net income Median	70,722,596 6,043,842	76,230,312 5,845,112	58,731,557 7,606,259	47,891,752 7,283,041	120,908,157 14,957,241
Net margin Median	13.82286% 4.62%	13.73785% 4.42%	10.40045% 5.16%	8.75019% 5.2%	18.99145% 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 MCKAY-DEE 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	49,157,967 23,241,334	53,020,579 23,709,545	55,716,225 24,248,380	55,415,226 22,858,541	54,984,594 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	45,536,870 21,577,146	48,953,722 22,041,594	51,241,756 22,722,063	51,001,995 21,570,441	50,610,319 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	1,171,012 1,845,420	1,161,887 1,757,392	988,546 1,738,842	682,121 1,510,463	923,297 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,450,085 3,535,627	2,904,970 3,746,588	3,485,923 3,782,288	3,731,110 3,865,578	3,450,978 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	26,131,844 11,160,864	37,120,624 11,987,345	37,125,771 12,926,866	34,257,026 11,884,480	34,251,214 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	26,131,844 10,918,923	37,120,624 11,706,976	37,125,771 12,615,917	34,257,026 11,458,116	34,251,214 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	0 618,038	0 697,279	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	1,672,645 3,284,314	1,764,331 3,250,551	1,836,833 3,386,837	1,775,775 3,360,806	1,866,410 3,508,953
Disproportionate-share hospital (DSH) Median	970,700 594,888	823,956 595,761	1,184,254 577,894	1,181,219 542,168	1,127,859 549,667
Outlier Median	1,745,146 582,572	1,369,759 538,116	294,162 212,434	269,497 126,559	376,368 139,139

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	16,891,713 2,654,636	18,035,402 2,940,659	15,458,036 3,380,215	11,217,261 3,488,738	11,094,273 3,233,405
Uncompensated care (UCC) Median	25,626,601 5,147,790	26,150,968 5,337,617	22,961,371 5,711,082	17,933,383 5,923,418	15,310,595 5,508,107
UCC as a % of operating expenses Median	5.81% 3.24	5.46% 3.12	4.54% 3.21	3.59% 3.3	2.97% 2.86
Total shortfall/UCC Median	25,626,601 9,489,989	26,150,968 9,424,297	22,961,371 10,120,158	17,933,383 11,171,337	15,310,595 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	134,747,638 52,142,039	134,847,482 54,485,252	134,835,989 57,395,589	137,028,045 58,830,919	148,310,214 61,722,907
Salaries as a % of operating expenses Median	30.53 36.68	28.14 36.56	26.64 36.37	27.44 35.93	28.71 35.24
Intern, resident salaries* Median	1,140,947 2,598,592	1,196,772 2,686,824	1,280,942 2,753,773	1,397,441 2,937,156	1,452,284 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	154,813 1,449,244	43,958 1,475,986	197,212 1,563,078	684,755 1,721,954	7,489,766 2,991,828
Contract hours, direct-care Median	2,093.00 22,725	592.00 23,018.5	2,680.00 24,503.48	5,324.00 25,026.5	43,384.00 33,786
Contract wages, direct-care Median	73.97 64.67	74.25 64.53	73.59 65.06	128.62 68.97	172.64 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.