As of the July, 2022, release via CMS

COMMUNITY MEMORIAL HOSPITAL

CMS id: 520103
W180 N8085 TOWN HALL ROAD, MENOMONEE FALLS WI 53051. County: WAUKESHA
System: --
CBSA: Milwaukee-Waukesha, WI

The 202-bed, acute-care hospital had $-12,594,662 in net service to patients*, with a total profit margin of 2.10505% in fiscal year 2021, the latest year available.
It spent 1.73% of its operating expenses on uncompensated care and reported $10,062,817 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	146 118	146 118	146 119.5	146 118	163 119
Total beds Median	202 162	202 162	202 162	202 162	202 163.5
FTEs Median	1,038.67 788.06	1,112.20 793.42	1,183.80 806.03	1,160.39 787.61	1,052.62 804.34

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	203,432,623 150,932,746	235,113,659 158,950,878	260,129,566 168,696,998	260,847,642 163,454,693	243,243,386 186,589,412
Operating expenses Median	231,423,635 149,311,209	265,851,424 156,110,414	305,703,528 164,890,568	301,961,466 166,516,854	255,838,048 180,120,888
Net income from service 2 patients (NS2P) ? Median	-27,991,012 -964,173	-30,737,765 -643,601.5	-45,573,962 -116,254	-41,113,824 -5,025,862	-12,594,662 -1,284,564
NS2P margin ? Median	-13.76% -0.62	-13.07% -0.29	-17.52% 0.18	-15.76% -5.07	-5.18% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for COMMUNITY 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	22,816,661 5,089,215	29,711,875 4,572,541	46,074,240 5,268,134	42,427,318 13,092,619	18,095,977 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	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	22,816,661	29,711,875	46,074,240	42,427,318	18,095,977
Total income ? Median	-5,174,351 6,586,430	-1,025,890 6,767,106	500,278 8,419,950	1,313,494 8,094,175	5,501,315 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	-5,174,351 6,043,842	-1,025,890 5,845,112	500,278 7,606,259	1,313,494 7,283,041	5,501,315 14,957,241
Net margin Median	-2.28701% 4.62%	-0.38738% 4.42%	0.16338% 5.16%	0.43310% 5.2%	2.10505% 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 COMMUNITY 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	32,016,497 23,241,334	33,967,473 23,709,545	33,794,519 24,248,380	30,294,492 22,858,541	30,510,746 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	26,472,388 21,577,146	30,624,082 22,041,594	30,388,272 22,722,063	27,540,908 21,570,441	29,849,020 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	1,393,040 1,845,420	919,077 1,757,392	1,021,932 1,738,842	847,597 1,510,463	661,726 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	4,151,069 3,535,627	2,424,314 3,746,588	2,384,315 3,782,288	1,905,987 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	14,135,897 11,160,864	17,415,224 11,987,345	20,657,780 12,926,866	22,376,861 11,884,480	15,211,050 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	14,135,897 10,918,923	17,415,224 11,706,976	20,657,780 12,615,917	22,376,861 11,458,116	15,211,050 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	788,810 3,250,551	1,608,410 3,386,837	2,265,745 3,360,806	2,200,098 3,508,953
Disproportionate-share hospital (DSH) Median	0 594,888	0 595,761	0 577,894	0 542,168	152,728 549,667
Outlier Median	1,772,405 582,572	2,577,237 538,116	2,385,363 212,434	549,229 126,559	278,753 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	7,039,209 3,662,910	7,139,190 3,730,911	8,475,981 4,081,319	8,759,889 4,643,908	10,062,817 4,389,147
Charity care Median	833,767 2,654,636	948,954 2,940,659	1,783,996 3,380,215	1,373,253 3,488,738	2,161,618 3,233,405
Uncompensated care (UCC) Median	3,552,105 5,147,790	3,252,309 5,337,617	3,835,005 5,711,082	4,252,410 5,923,418	4,420,841 5,508,107
UCC as a % of operating expenses Median	1.53% 3.24	1.22% 3.12	1.25% 3.21	1.41% 3.3	1.73% 2.86
Total shortfall/UCC Median	10,591,314 9,489,989	10,391,499 9,424,297	12,310,986 10,120,158	13,012,299 11,171,337	14,483,658 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	74,607,306 52,142,039	82,767,031 54,485,252	91,589,814 57,395,589	89,212,936 58,830,919	86,293,985 61,722,907
Salaries as a % of operating expenses Median	32.24 36.68	31.13 36.56	29.96 36.37	29.54 35.93	33.73 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	470,621 1,186,494	905,315 1,204,885	1,339,969 1,279,653	1,423,225 1,469,317
Contract adjusted salaries, direct-care Median	1,639,149 1,449,244	2,932,087 1,475,986	4,212,446 1,563,078	2,282,278 1,721,954	5,820,886 2,991,828
Contract hours, direct-care Median	21,045.75 22,725	43,487.80 23,018.5	69,589.00 24,503.48	31,488.39 25,026.5	93,415.41 33,786
Contract wages, direct-care Median	77.89 64.67	67.42 64.53	60.53 65.06	72.48 68.97	62.31 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.