As of the July, 2022, release via CMS

MCHS EAU CLAIRE HOSPITAL

CMS id: 520070
1221 WHIPPLE STREET, EAU CLAIRE WI 54702. County: EAU CLAIRE
System: MCHS-NW WI REGION
CBSA: Eau Claire, WI

The 186-bed, acute-care hospital had $-25,511,258 in net service to patients*, with a total profit margin of 2.92648% in fiscal year 2021, the latest year available.
It spent 1.16% of its operating expenses on uncompensated care and reported $28,404,550 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	167 118	167 119.5	160 118	160 119
Total beds Median	193 162	193 162	193 162	186 162	186 163.5
FTEs Median	2,192.71 788.06	2,089.55 793.42	2,042.14 806.03	2,114.29 787.61	2,258.67 804.34

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	493,311,365 150,932,746	560,731,914 158,950,878	600,939,157 168,696,998	621,931,222 163,454,693	671,327,286 186,589,412
Operating expenses Median	522,652,774 149,311,209	542,831,678 156,110,414	587,688,338 164,890,568	621,415,692 166,516,854	696,838,544 180,120,888
Net income from service 2 patients (NS2P) ? Median	-29,341,409 -964,173	17,900,236 -643,601.5	13,250,819 -116,254	515,530 -5,025,862	-25,511,258 -1,284,564
NS2P margin ? Median	-5.95% -0.62	3.19% -0.29	2.21% 0.18	0.08% -5.07	-3.80% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MCHS EAU CLAIRE 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	78,215,204 5,089,215	23,118,825 4,572,541	38,447,717 5,268,134	51,499,201 13,092,619	46,518,863 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	241,546 224,999	200,424 199,009	295,322 206,870.5	120,512 194,343	136,329 249,496
⊳ 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	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	0	0	0	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	0	0	0	0
⊳ 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	0	0	0	0	0
⊳ 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	77,973,658	22,918,401	38,152,395	51,378,689	46,382,534
Total income ? Median	48,873,795 6,586,430	41,019,061 6,767,106	51,698,536 8,419,950	52,014,731 8,094,175	21,007,605 15,162,888
Non-operating expenses Median	6,461 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	48,867,334 6,043,842	41,019,061 5,845,112	51,698,536 7,606,259	52,014,731 7,283,041	21,007,605 14,957,241
Net margin Median	8.55032% 4.62%	7.02561% 4.42%	8.08564% 5.16%	7.72385% 5.2%	2.92648% 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 MCHS EAU CLAIRE 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	59,148,901 23,241,334	68,101,241 23,709,545	70,185,031 24,248,380	71,315,487 22,858,541	72,196,891 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	59,148,901 21,577,146	68,101,241 22,041,594	70,185,031 22,722,063	71,315,487 21,570,441	72,196,891 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	43,572,741 11,160,864	71,635,052 11,987,345	72,122,216 12,926,866	68,231,413 11,884,480	75,657,692 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	42,710,329 10,918,923	70,534,314 11,706,976	71,005,215 12,615,917	67,229,985 11,458,116	74,506,943 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	862,412 1,282,808	1,100,738 1,407,728	1,117,001 1,341,512	1,001,428 1,407,046	1,150,749 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	1,382,004 3,284,314	1,767,458 3,250,551	1,940,786 3,386,837	1,957,585 3,360,806	1,982,413 3,508,953
Disproportionate-share hospital (DSH) Median	1,160,673 594,888	1,238,439 595,761	1,155,412 577,894	1,176,821 542,168	944,700 549,667
Outlier Median	4,126,938 582,572	2,624,855 538,116	614,586 212,434	858,624 126,559	1,014,510 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	21,964,250 3,662,910	22,601,855 3,730,911	24,999,670 4,081,319	22,381,588 4,643,908	28,404,550 4,389,147
Charity care Median	1,873,924 2,654,636	2,415,743 2,940,659	3,630,348 3,380,215	3,658,272 3,488,738	2,588,891 3,233,405
Uncompensated care (UCC) Median	5,348,652 5,147,790	5,575,796 5,337,617	10,171,845 5,711,082	6,184,155 5,923,418	8,115,004 5,508,107
UCC as a % of operating expenses Median	1.02% 3.24	1.03% 3.12	1.73% 3.21	1.00% 3.3	1.16% 2.86
Total shortfall/UCC Median	27,312,902 9,489,989	28,177,651 9,424,297	35,171,515 10,120,158	28,565,743 11,171,337	36,519,554 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	213,686,894 52,142,039	221,513,273 54,485,252	230,523,343 57,395,589	239,407,942 58,830,919	267,397,402 61,722,907
Salaries as a % of operating expenses Median	42.00 36.68	62.23 36.56	60.60 36.37	57.87 35.93	58.59 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	576,037 1,251,927	466,115 1,186,494	155,372 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	909,811 1,449,244	1,176,624 1,475,986	349,306 1,563,078	418,556 1,721,954	5,604,834 2,991,828
Contract hours, direct-care Median	19,065.71 22,725	20,535.39 23,018.5	5,495.42 24,503.48	4,830.65 25,026.5	35,380.60 33,786
Contract wages, direct-care Median	47.72 64.67	57.30 64.53	63.56 65.06	86.65 68.97	158.42 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.