As of the July, 2022, release via CMS

LOGAN REGIONAL HOSPITAL

CMS id: 460015
1400 NORTH 500 EAST, LOGAN UT 84341. County: CACHE
System: IHC HEALTH SERVICES
CBSA: Logan, UT-ID

The 132-bed, acute-care hospital had $92,685,820 in net service to patients*, with a total profit margin of 31.92792% in fiscal year 2021, the latest year available.
It spent 3.07% 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	83 118	83 118	81 119.5	80 118	82 119
Total beds Median	139 162	151 162	131 162	130 162	132 163.5
FTEs Median	797.55 788.06	779.92 793.42	757.24 806.03	795.42 787.61	802.08 804.34

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	211,250,934 150,932,746	247,008,989 158,950,878	238,642,541 168,696,998	237,138,277 163,454,693	298,283,847 186,589,412
Operating expenses Median	167,000,496 149,311,209	182,642,233 156,110,414	185,783,528 164,890,568	195,616,229 166,516,854	205,598,027 180,120,888
Net income from service 2 patients (NS2P) ? Median	44,250,438 -964,173	64,366,756 -643,601.5	52,859,013 -116,254	41,522,048 -5,025,862	92,685,820 -1,284,564
NS2P margin ? Median	20.95% -0.62	26.06% -0.29	22.15% 0.18	17.51% -5.07	31.07% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LOGAN REGIONAL 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	4,335,008 5,089,215	4,248,133 4,572,541	4,185,526 5,268,134	17,932,180 13,092,619	3,755,494 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	-4 299,524	-2 188,688.5	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	905,726	872,246	659,181	450,311	471,817
⊳ 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	204,581	178,656	189,687	124,564	113,372
⊳ 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	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	222,927	295,885	263,001	247,423	327,360
⊳ 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	3,001,778	2,901,348	3,073,657	17,109,882	2,842,945
Total income ? Median	48,585,446 6,586,430	68,614,889 6,767,106	57,044,539 8,419,950	59,454,228 8,094,175	96,441,314 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	10,734 106,761	6,435 31,473.5
Net income Median	48,585,446 6,043,842	68,614,889 5,845,112	57,044,539 7,606,259	59,443,494 7,283,041	96,434,879 14,957,241
Net margin Median	22.53646% 4.62%	27.30863% 4.42%	23.49174% 5.16%	23.30473% 5.2%	31.92792% 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 LOGAN REGIONAL 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	11,826,940 23,241,334	11,439,198 23,709,545	11,437,414 24,248,380	10,744,862 22,858,541	12,946,062 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	10,999,891 21,577,146	10,649,625 22,041,594	10,596,221 22,722,063	9,958,613 21,570,441	12,189,432 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	179,777 1,845,420	182,360 1,757,392	143,178 1,738,842	124,678 1,510,463	129,148 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	647,272 1,203,033	607,213 1,215,295	698,015 1,313,657	661,571 1,365,298	627,482 1,179,746
All outpatient revenue Median Click here to show/hide details	12,861,010 11,160,864	13,035,809 11,987,345	14,156,061 12,926,866	13,843,441 11,884,480	15,578,219 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	12,861,010 10,918,923	13,035,809 11,706,976	14,156,061 12,615,917	13,843,441 11,458,116	15,578,219 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	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	261,853 594,888	191,505 595,761	150,821 577,894	125,783 542,168	171,428 549,667
Outlier Median	177,135 582,572	76,089 538,116	20,304 212,434	40,802 126,559	87,740 139,139

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	4,995,606 2,654,636	4,837,782 2,940,659	5,733,953 3,380,215	4,188,711 3,488,738	4,654,540 3,233,405
Uncompensated care (UCC) Median	7,372,488 5,147,790	6,991,113 5,337,617	8,641,323 5,711,082	6,305,247 5,923,418	6,320,783 5,508,107
UCC as a % of operating expenses Median	4.41% 3.24	3.83% 3.12	4.65% 3.21	3.22% 3.3	3.07% 2.86
Total shortfall/UCC Median	7,372,488 9,489,989	6,991,113 9,424,297	8,641,323 10,120,158	6,305,247 11,171,337	6,320,783 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	50,358,711 52,142,039	50,952,634 54,485,252	50,959,979 57,395,589	52,758,984 58,830,919	57,087,573 61,722,907
Salaries as a % of operating expenses Median	30.15 36.68	27.90 36.56	27.43 36.37	26.97 35.93	27.77 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	0 1,449,244	0 1,475,986	0 1,563,078	11,440 1,721,954	805,082 2,991,828
Contract hours, direct-care Median	0.00 22,725	0.00 23,018.5	0.00 24,503.48	83.00 25,026.5	5,331.00 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 64.53	0.00 65.06	137.83 68.97	151.02 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.