Flex Monitoring Team Data Summary Report No. 14
CAH Financial Indicators Report:
Quartiles of Financial Indicators by
State and Peer Group
April 2014
The Flex Monitoring Team is a consortium of the Rural Health Research Centers
located at the Universities of Minnesota, North Carolina at Chapel Hill, and Southern
Maine. Under contract with the federal Office of Rural Health Policy (PHS Grant No.
U27RH01080), the Flex Monitoring Team is cooperatively conducting a performance
monitoring project for the Medicare Rural Hospital Flexibility Program (Flex Program).
The monitoring project is assessing the impact of the Flex Program on rural hospitals and
communities and the role of states in achieving overall program objectives, including
improving access to and the quality of health care services; improving the financial
performance of Critical Access Hospitals; and engaging rural communities in health care
system development.
The authors of this report are the CAH Financial Indicators Report Team at the North
Carolina Rural Health Research and Policy Analysis Center, Cecil G. Sheps Center for
Health Services Research. Email: [email protected]
Flex Monitoring Team
http://www.flexmonitoring.org
University of Minnesota
School of Public Health, Division of Health Policy & Management
2520 University Ave. SE, #201
Minneapolis, MN 55414
612.624.8618
University of North Carolina at Chapel Hill
Cecil B. Sheps Center for Health Services Research
725 Martin Luther King, Jr. Boulevard, CB #7590
Chapel Hill, NC 27599-7590
919.966.5541
University of Southern Maine
Muskie School of Public Service
PO Box 9300
Portland, ME 04104-9300
207.780.4435
© 2010, University of North Carolina at Chapel Hill, for use in the public domain.
The Medicare Rural Hospital Flexibility Program
The Medicare Rural Hospital Flexibility Program (Flex Program), created by Congress in
1997, allows small hospitals to be licensed as Critical Access Hospitals (CAHs) and
offers grants to States to help implement initiatives to strengthen the rural health care
infrastructure. To participate in the Flex Program, States are required to develop a rural
health care plan that provides for the creation of one or more rural health networks,
promotes regionalization of rural health services in the State, and improves the quality of
and access to hospital and other health services for rural residents of the State. Consistent
with their rural health care plans, states may designate eligible rural hospitals as CAHs.
CAHs must be located in a rural area or an area treated as rural; be more than 35 miles
(or 15 miles in areas with mountainous terrain or only secondary roads available) from
another hospital, or be certified before January 1, 2006 by the State as being a necessary
provider of heath care services. CAHs are required to make available 24-hour emergency
care services that a State determines are necessary. CAHs may have a maximum of 25
acute care and swing beds, and must maintain an annual average length of stay of 96
hours or less for their acute care patients. CAHs are reimbursed by Medicare on a cost
basis (i.e., for the reasonable costs of providing inpatient, outpatient, and swing bed
services).
The legislative authority for the Flex Program and cost-based reimbursement for CAHs
are described in the Social Security Act, Title XVIII, Sections 1814 and 1820, available
at http://www.ssa.gov/OP_Home/ssact/title18/1800.htm.
1
Calendar Year of Data: 2011
Data Excerpt: Quartiles
Quartiles of Financial Indicators by State and Peer Group
Introduction
All hospitals, regardless of size and organizational structure, benefit from comparative data on financial condition and performance.
The unique reimbursement and organizational structure of critical access hospitals (CAHs) make it important to have financial indicators
that capture their own circumstances for performance assessment. CAHs differ from urban and other rural hospitals that are paid
under the Medicare Prospective Payment System (PPS) in important aspects that affect the most appropriate way to measure financial
condition. Unlike PPS hospitals, CAHs receive cost-based reimbursement for inpatient and outpatient care, and the incentives, financial
management, and utilization practices under these two payment methods differ substantially. There are also organizational differences
between CAHs and other hospitals that may affect financial performance; for instance, CAHs have relaxed staffing rules under Medicare,
and they have limits on bed-size and average length of stay (and low volume hospitals have been found to face substantially more annual
variation in demand for services, making financial planning difficult).
This document presents the the 25th , 50th (median), and 75th percentiles on a national, state, and peer group basis for each of the
twenty-one financial indicators included in the CAH Financial Indicators Report, a report that is distributed to each CAH administrator
annually. As part of ongoing work of the Flex Monitoring Team, these indicators were specifically designed to capture the financial
performance of CAHs. In order to identify the indicators that were most relevant to the financial performance of CAHs, a Technical
Advisory Group (TAG) of four individuals knowledgeable in CAH financial and operational issues, data, and reporting practices was
selected to provide advice to a research team from the University of North Carolina at Chapel Hill. The TAG evaluated frequently used
indicators of hospital financial performance for their applicability to CAHs.1 Their evaluation relied on three criteria: feasibility (whether
the indicator can be accurately calculated from Medicare cost report data2 ), importance (whether the indicator is an important measure
of the financial management of CAHs), and usefulness (whether the indicator is useful to CAH administrators). The TAG retained 13 of
the most frequently used indicators from the review. In addition, 7 other financial ratios were added that are not commonly used in the
financial assessment of larger hospitals, but that group members believed capture important attributes of CAH financial management.
One more was added in 2010. The resulting 22 indicators fall under six domains: 1) profitability, 2) liquidity, 3) capital structure, 4)
revenue, 5) cost, and 6) utilization. In each of the pages that follow, we present the quartiles for all twenty-two indicators for the nation,
each state (and state groupings, for states with few CAHs), and each peer group.
More detailed information about the definition and interpretation of the indicators can be found in the document “Briefing Paper No.
7. Financial Indicators for Critical Access Hospitals May 2005” which can be downloaded from the Flex Monitoring Team website:
http://www.flexmonitoring.org/documents/BriefingPaper7 FinancialIndicators.pdf.
There are 24 peer groups that were created by identifying whether a Critical Access Hospital:
• Operated a Rural Health Clinic as defined by whether any of the Worksheet S-2, column 2, line 14.XX [HospitalBased Health Clinic (specify)] fields have values within the following ranges: 3400–3499, 3975–3999, 8500–8899.
• Was owned by a government entity as defined by S-2, column 1, line 18 [Type of Control (see instructions)] values
7–13.
• Had less than 10 million, 10-20 million, or over 20 million dollars in net patient revenue as defined by net patient
revenue (G3, column 1, line 3; [Net patient revenues (line 1 minus line 2)]).
• Provided long-term care as defined by whether Worksheet S-3, Part I, column 6, lines 15, 16, and/or 17 [Skilled
Nursing Facility; Nursing Facility; Other Long-Term Care] are strictly positive and nonmissing. Column 6 is “Total All
Patients.” Note that this category does not include hospitals that provide long-term care only through swing beds.
More information on peer group definitions and justification can be obtained from “Variations in Financial Performance Among Peer
Groups of Critical Access Hospitals” (Pink et al., J Rural Health, 2007).
Note: higher values do not necessarily denote better performance. For example, a higher long term debt to capitalization
ratio implies greater leverage, and so denotes greater risk. Higher days in accounts receivable denotes the hospital collects its
receivables at a slower rate.
1 The
list of potential indicators resulted from a review of financial ratios in articles, peer-reviewed journals, and other industry and scientific publications.
cost reports were selected as the data source for calculating indicator values because they are the only national data that use standard definitions, have
sufficient detail, and will eventually include data for all CAHs.
2 Medicare
Page 1 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for US
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.74
-2.22
-4.66
1.46
20.05
43.10
41.65
0.96
1.56
64.87
27.49
61.67
30.60
0.38
1582
38.56
6.87
4.43
41929.08
0.78
1.86
1246
50th Percentile
6.39
5.22
0.68
2.32
69.15
51.53
59.92
2.49
18.82
73.09
38.18
73.25
37.40
0.47
2049
44.61
10.00
5.78
47899.96
1.60
3.74
1246
75th Percentile
11.72
11.98
5.38
3.61
145.27
62.86
78.79
5.82
42.90
79.27
49.50
83.68
44.14
0.58
2680
51.48
14.01
8.03
55367.77
2.66
7.12
1246
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 2 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for AK
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
1.00
0.26
0.46
1.61
15.02
50.80
74.27
0.04
0.00
44.90
14.65
47.49
20.35
0.69
2598
41.86
4.49
11.06
45568.81
0.87
0.66
9
50th Percentile
5.60
6.26
3.75
2.96
73.52
60.59
79.71
3.69
1.09
57.25
17.87
81.84
31.78
0.77
3242
45.90
8.75
12.33
64131.73
1.42
1.39
9
75th Percentile
10.78
16.07
6.11
4.29
151.80
63.15
86.78
4.81
9.35
60.55
26.16
85.37
33.51
0.99
3425
51.33
15.11
21.00
72446.02
1.71
6.13
9
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 3 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for AL
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-1.20
6.80
-4.03
0.56
18.98
31.93
73.69
-7.82
8.63
48.65
21.74
89.37
38.71
0.35
1121
41.55
10.49
3.14
34028.18
2.20
1.44
2
50th Percentile
7.55
6.80
4.36
1.44
24.24
48.51
73.69
-2.40
8.63
60.27
38.13
90.44
40.02
0.40
1457
43.21
11.41
11.74
36374.98
3.72
2.17
2
75th Percentile
16.31
6.80
12.75
2.32
29.51
65.08
73.69
3.01
8.63
71.89
54.52
91.50
41.32
0.46
1792
44.87
12.32
20.34
38721.79
5.25
2.91
2
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 4 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for AR
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-3.49
-19.28
-6.45
0.95
1.90
37.63
14.29
0.50
5.22
64.42
36.27
68.22
33.88
0.39
1245
37.86
3.44
3.96
35163.35
0.54
3.84
27
50th Percentile
4.71
-4.81
-2.93
1.50
9.29
49.46
57.19
1.85
28.14
68.82
49.51
75.68
39.60
0.46
1427
45.23
6.90
4.91
39290.77
1.11
6.10
27
75th Percentile
10.96
7.37
4.60
2.82
30.64
64.46
75.57
5.50
60.39
75.87
54.58
78.35
49.19
0.59
1843
51.81
14.41
6.24
45967.14
1.84
7.67
27
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 5 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for AZ
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-5.02
-0.15
-11.51
1.18
9.87
46.72
47.31
1.00
0.41
71.12
45.08
27.68
18.81
0.27
1751
41.62
6.73
4.55
46854.45
0.24
3.09
11
50th Percentile
6.88
13.76
4.25
3.22
28.99
51.53
59.08
5.42
17.19
80.64
53.77
55.53
23.68
0.35
2309
46.82
8.97
5.68
52627.68
0.87
3.60
11
75th Percentile
12.33
27.87
8.87
4.52
101.73
57.62
68.61
6.74
32.45
83.04
66.69
62.47
33.78
0.48
2535
51.68
13.81
8.33
58777.61
1.73
4.97
11
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 6 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for CA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-1.85
0.61
-2.69
1.42
26.32
38.59
31.45
0.58
3.28
55.19
36.07
49.56
31.39
0.30
2023
37.36
6.00
5.87
48387.79
0.22
2.02
30
50th Percentile
3.61
9.00
2.18
2.13
68.62
47.15
48.40
3.05
15.16
64.34
50.45
60.97
39.14
0.37
2694
42.06
10.82
8.33
55588.63
0.69
3.77
30
75th Percentile
12.61
19.56
6.80
3.45
142.91
56.97
69.75
5.51
39.35
74.25
57.32
68.96
43.66
0.43
4019
47.81
13.80
11.24
74245.77
1.44
11.33
30
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 7 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for CO
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-0.78
-3.61
-7.23
2.64
46.47
46.49
43.03
1.28
5.93
66.38
25.54
62.21
31.55
0.41
2074
40.08
5.69
5.30
48302.79
0.69
1.39
26
50th Percentile
3.85
3.48
-3.47
3.52
93.32
51.04
54.67
2.08
23.95
73.48
32.97
78.74
38.82
0.54
2647
45.71
8.25
7.17
53166.77
1.31
2.51
26
75th Percentile
9.90
10.11
0.97
4.75
192.18
65.37
64.54
3.72
47.38
77.36
41.49
83.84
42.48
0.63
3158
55.69
11.02
11.38
60827.68
2.19
4.38
26
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 8 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for FL
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
1.24
-7.97
-5.56
0.84
3.13
45.31
9.99
0.47
0.00
67.28
56.93
64.46
26.76
0.24
1276
35.44
2.80
3.44
41726.58
0.76
2.22
12
50th Percentile
10.02
7.76
3.31
1.08
21.81
63.49
29.01
2.29
25.72
75.81
63.36
72.59
31.10
0.27
1565
46.50
8.94
4.42
46277.39
1.21
5.18
12
75th Percentile
17.10
33.21
13.95
4.15
26.13
83.24
46.75
3.51
64.86
81.27
68.17
87.84
35.92
0.37
2208
63.27
11.32
5.21
55651.82
5.36
8.06
12
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 9 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for GA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-6.87
-9.78
-12.11
1.12
2.29
39.85
31.81
0.19
1.59
57.71
42.37
56.93
23.54
0.31
1244
39.26
8.53
3.62
38682.96
0.85
2.76
32
50th Percentile
0.65
3.51
-4.20
1.75
12.96
49.50
58.08
1.85
21.52
67.95
50.80
65.17
30.87
0.37
1428
43.47
14.43
4.65
43629.29
1.93
3.59
32
75th Percentile
3.97
17.11
1.26
2.69
64.47
61.74
79.12
9.28
55.52
76.90
61.45
73.61
35.47
0.44
1680
53.16
18.63
11.28
48337.86
3.81
6.58
32
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 10 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for HI
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-25.07
-14.15
-31.06
0.80
13.50
41.70
48.02
0.12
0.00
26.02
26.66
31.82
9.52
0.61
2205
58.23
10.54
5.15
53333.03
0.05
0.07
9
50th Percentile
-18.85
-13.30
-22.66
1.67
16.42
60.37
81.98
0.47
0.00
41.93
34.79
45.23
13.69
0.84
3101
67.84
11.66
10.47
56762.38
0.75
0.10
9
75th Percentile
-6.55
9.44
-9.41
2.22
70.47
73.56
87.08
0.82
23.92
62.52
43.94
55.88
15.33
0.86
3197
70.50
19.27
20.79
58223.79
1.21
0.43
9
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 11 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for IA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
4.98
0.62
-1.98
1.79
67.18
42.66
44.70
2.28
5.19
72.47
26.77
71.33
38.58
0.45
1686
37.50
7.16
4.12
42450.35
1.53
1.96
82
50th Percentile
8.19
4.76
1.29
2.28
135.79
49.01
61.28
3.40
23.93
78.34
32.35
79.06
43.32
0.52
2016
41.96
9.49
5.32
46262.89
2.17
3.52
82
75th Percentile
10.83
9.08
4.54
3.30
222.81
59.48
74.84
5.75
43.97
82.13
38.11
83.58
48.78
0.56
2474
46.37
13.04
6.21
50862.79
3.18
5.76
82
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 12 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for ID
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-0.92
-2.48
-4.66
1.84
20.00
50.31
44.00
0.95
2.04
63.26
24.05
47.28
28.47
0.49
1760
38.77
7.32
6.17
42612.80
0.34
1.55
27
50th Percentile
7.65
4.82
1.79
2.67
60.28
57.87
62.79
2.58
12.43
66.95
30.60
66.46
32.52
0.57
2348
45.64
9.94
8.09
50580.34
0.94
3.16
27
75th Percentile
10.41
9.56
4.89
3.76
141.21
65.59
79.30
5.69
47.98
77.91
37.04
73.66
38.31
0.70
2924
51.28
13.02
14.69
57036.87
1.96
5.61
27
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 13 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for IL
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
5.41
0.02
-0.77
1.41
47.84
46.68
42.63
1.55
8.39
72.57
42.28
74.05
36.80
0.33
1454
35.35
6.31
3.84
43540.03
1.02
3.37
51
50th Percentile
9.25
6.55
4.06
2.19
93.52
53.11
52.60
2.39
32.71
78.73
47.60
78.54
40.91
0.37
1859
39.57
8.78
4.72
46551.21
1.68
5.88
51
75th Percentile
12.89
12.03
5.82
3.44
170.37
62.33
70.09
7.10
49.09
84.57
52.34
84.59
45.06
0.45
2492
43.71
12.99
5.83
50833.40
2.30
7.96
51
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 14 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for IN
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.95
-5.41
-0.99
1.67
38.15
37.09
42.61
1.32
0.00
74.79
50.03
58.43
29.37
0.29
1790
35.34
5.14
4.44
47241.95
0.81
5.53
34
50th Percentile
7.95
3.13
4.08
2.49
81.40
45.23
62.11
2.75
7.36
77.97
52.80
66.92
32.46
0.33
2080
41.39
7.85
5.11
50362.09
1.43
8.17
34
75th Percentile
10.82
18.81
11.77
3.80
140.47
65.00
83.45
9.32
44.97
80.87
55.84
74.37
36.13
0.37
2542
44.95
9.88
6.16
55709.99
2.08
10.47
34
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 15 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for KS
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-9.18
-10.03
-14.47
1.42
19.45
42.96
36.84
-0.41
2.99
56.85
12.08
82.19
43.51
0.47
1335
46.27
7.67
4.74
39153.57
1.34
1.00
83
50th Percentile
-1.24
-0.33
-5.56
2.15
47.28
52.42
59.35
1.49
16.62
68.61
28.21
87.29
46.93
0.56
1653
51.86
12.20
5.53
42570.07
2.15
2.03
83
75th Percentile
4.10
9.05
-0.36
3.05
97.96
62.37
77.17
3.49
44.17
73.73
35.58
91.23
51.76
0.71
2219
57.41
19.98
7.61
47107.51
3.45
3.79
83
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 16 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for KY
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
4.23
-8.61
-3.67
0.82
10.41
44.79
22.44
0.34
0.00
67.15
46.89
64.73
28.52
0.28
1144
35.78
6.58
3.54
38150.59
1.45
4.79
28
50th Percentile
6.52
8.08
0.43
2.45
29.36
52.15
41.49
1.36
32.18
72.17
53.38
71.89
32.56
0.32
1346
43.95
10.14
4.24
42259.84
1.93
6.28
28
75th Percentile
10.98
18.23
5.06
5.84
57.84
65.60
61.60
2.14
58.72
78.01
61.80
79.48
37.35
0.41
1678
48.77
15.14
5.05
48002.25
3.81
9.08
28
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 17 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for LA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.75
3.87
-2.42
1.42
33.77
34.49
48.21
1.17
0.00
62.04
30.30
55.31
25.01
0.37
1416
41.15
6.36
4.00
38572.22
0.34
1.92
27
50th Percentile
10.08
9.75
4.03
3.20
94.64
49.23
65.44
5.02
4.79
68.09
47.01
65.28
36.36
0.44
1704
49.12
8.24
5.10
43126.51
1.29
5.13
27
75th Percentile
15.44
13.47
8.05
4.54
133.34
64.69
91.11
12.54
32.52
79.38
56.57
78.24
40.17
0.57
2101
56.74
10.10
8.25
47500.40
3.62
9.32
27
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 18 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for MA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-22.72
5.34
-25.65
0.97
17.33
37.04
9.49
-5.02
4.17
78.77
35.43
57.53
27.21
0.22
2262
41.54
9.64
3.74
53735.72
0.00
4.66
3
50th Percentile
8.39
14.92
3.71
1.01
49.05
42.63
35.99
6.89
41.27
80.88
55.12
73.36
29.56
0.31
2946
49.43
9.64
4.90
75794.79
1.33
8.11
3
75th Percentile
13.55
24.51
7.98
1.77
129.41
45.17
87.77
17.84
57.68
86.51
73.88
75.05
32.63
0.45
4514
51.00
9.64
5.16
91337.99
5.26
9.55
3
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 19 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for ME
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
4.37
1.38
0.25
1.01
28.27
34.31
32.47
1.20
3.64
72.86
27.89
62.19
38.54
0.43
1850
38.04
10.06
4.03
54990.74
1.93
7.15
15
50th Percentile
6.67
6.42
1.72
1.20
68.07
38.28
57.38
4.22
20.43
74.59
36.14
74.71
39.85
0.48
2162
44.73
11.87
4.98
60101.84
3.14
7.79
15
75th Percentile
14.50
12.45
9.86
1.43
185.56
46.84
73.43
12.20
57.00
80.51
38.23
80.65
42.45
0.55
2443
48.43
13.13
7.76
64442.51
4.79
10.20
15
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 20 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for MI
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.74
1.00
-1.34
1.21
28.33
36.30
36.88
0.12
5.72
76.03
31.88
61.26
30.56
0.36
2256
39.49
9.27
4.83
44981.93
0.00
2.28
34
50th Percentile
6.05
4.72
0.56
1.77
78.42
42.45
54.79
1.44
25.13
82.42
40.22
66.81
37.43
0.44
2518
44.34
13.79
6.53
52608.15
0.04
4.14
34
75th Percentile
8.34
11.05
4.25
2.49
109.73
51.62
71.57
3.47
43.98
87.20
46.93
73.97
43.02
0.53
3082
47.39
20.16
9.32
58780.26
0.40
7.10
34
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 21 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for MN
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
6.41
0.72
0.04
1.96
58.96
46.91
46.82
1.91
2.68
63.48
26.80
54.38
30.15
0.43
2037
36.84
7.50
5.78
45843.51
0.67
1.96
73
50th Percentile
9.33
4.89
2.88
2.71
118.17
54.16
62.37
3.19
15.22
70.80
30.51
62.53
35.80
0.49
2522
41.57
9.47
8.53
53297.18
1.26
3.34
73
75th Percentile
13.56
10.07
5.64
3.70
212.81
63.77
78.38
6.78
41.09
77.42
35.62
67.63
40.05
0.54
2987
46.54
11.93
12.75
59290.18
2.10
6.38
73
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 22 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for MO
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.81
-3.52
-4.93
1.58
35.75
45.49
43.97
1.36
2.63
73.44
37.39
68.14
35.75
0.33
1419
38.17
5.54
4.16
42691.26
1.36
2.55
34
50th Percentile
5.25
2.56
0.85
2.26
74.49
54.00
60.35
1.97
30.41
78.36
43.49
77.04
40.46
0.42
1819
42.50
7.63
4.77
48114.53
2.10
4.58
34
75th Percentile
10.15
6.68
2.79
3.29
125.35
61.98
77.71
4.06
46.98
81.97
52.52
84.03
45.70
0.48
2331
46.19
11.65
5.53
52291.57
4.35
6.92
34
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 23 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for MS
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.20
-6.66
-4.91
1.12
6.46
43.76
27.53
-0.95
0.00
51.69
33.69
79.89
37.30
0.40
1114
35.63
3.98
3.50
38559.21
3.19
3.49
21
50th Percentile
2.49
2.26
-0.90
1.85
21.09
60.31
52.26
0.49
10.24
68.57
40.21
84.74
46.22
0.46
1233
42.48
9.98
4.13
46137.60
4.02
4.64
21
75th Percentile
4.86
3.54
2.66
3.07
105.37
68.69
68.90
2.75
33.16
72.62
47.40
92.83
51.81
0.54
1484
44.92
15.44
5.85
51020.25
5.28
6.45
21
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 24 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for MT
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-1.74
-1.57
-6.52
2.32
51.13
43.47
47.57
1.43
2.81
43.74
12.50
62.46
33.63
0.58
1600
42.61
7.64
5.68
38723.60
0.92
0.63
46
50th Percentile
5.01
6.07
-1.92
3.34
81.99
55.04
65.46
3.21
18.51
63.66
20.23
75.49
37.10
0.64
1964
51.04
12.74
8.65
42076.37
1.50
1.35
46
75th Percentile
10.19
12.93
2.04
4.21
124.47
67.06
82.64
8.04
39.46
74.39
27.54
85.49
42.59
0.78
2538
58.05
17.62
12.72
52037.24
2.13
4.38
46
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 25 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for NC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-0.64
-6.47
-9.01
1.01
13.84
45.84
41.48
0.60
5.35
64.73
42.65
65.22
29.21
0.31
1302
39.59
8.05
4.84
39010.51
0.79
2.47
23
50th Percentile
2.50
-4.51
-3.17
2.06
45.03
55.49
66.38
1.59
16.63
73.28
51.73
73.46
42.55
0.37
1839
44.23
12.57
6.11
46949.70
1.69
5.87
23
75th Percentile
10.93
9.18
3.55
3.24
109.27
64.69
75.67
7.18
28.04
79.37
59.51
83.67
46.87
0.54
2462
52.39
15.23
7.87
50822.97
3.23
11.57
23
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 26 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for ND
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.19
-12.02
-5.01
1.30
12.05
45.72
38.89
1.24
15.91
52.68
11.19
76.99
36.35
0.52
1311
42.08
9.15
4.02
37941.58
0.98
0.90
34
50th Percentile
5.19
2.05
-1.67
1.88
47.99
51.47
51.57
2.05
30.95
63.77
18.55
86.00
42.53
0.56
1566
49.85
14.05
5.17
43046.79
1.65
1.50
34
75th Percentile
7.00
11.61
1.51
2.79
108.61
62.44
67.95
5.43
50.31
77.09
31.17
92.38
49.34
0.66
1768
55.42
18.35
15.64
48294.16
2.63
2.82
34
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 27 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for NE
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
6.82
1.86
-0.59
2.28
76.60
44.05
50.82
1.94
2.16
65.48
13.82
70.87
41.78
0.54
1842
40.12
7.25
5.19
43368.57
1.08
1.42
64
50th Percentile
11.71
6.99
3.07
3.09
132.60
53.35
66.10
3.22
24.07
71.06
21.48
79.61
46.45
0.58
2152
44.55
9.20
6.23
46120.16
1.49
2.24
64
75th Percentile
15.53
10.38
7.20
4.54
207.81
61.77
82.80
5.99
45.23
78.80
25.12
86.21
53.43
0.64
2533
47.47
11.06
6.88
52583.04
2.24
4.02
64
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 28 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for NH
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
3.80
-8.10
-2.48
1.59
52.50
36.72
41.68
1.48
13.28
76.05
38.23
62.04
33.51
0.38
2722
40.53
8.16
4.93
56742.76
1.82
6.14
13
50th Percentile
6.89
2.65
2.84
1.91
125.83
42.31
51.18
3.41
33.33
77.71
40.70
73.51
35.53
0.43
3123
42.01
9.02
5.81
61679.14
2.58
8.98
13
75th Percentile
11.54
8.20
5.02
2.76
175.76
47.93
61.52
4.85
47.40
79.56
43.29
79.94
39.30
0.45
3475
45.95
10.41
6.54
66448.98
4.24
10.79
13
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 29 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for NM
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
1.11
9.34
-5.10
2.99
0.02
30.96
88.36
13.44
0.00
74.37
32.68
38.17
22.48
0.34
1677
38.61
4.84
5.37
44049.11
0.12
2.34
7
50th Percentile
12.20
12.48
8.84
4.40
64.69
45.38
91.12
13.44
0.00
79.57
50.11
61.90
31.41
0.39
2746
46.93
8.13
5.75
56875.18
0.57
3.93
7
75th Percentile
16.19
18.92
11.81
7.40
108.01
52.25
93.83
13.44
5.98
85.64
55.91
63.72
39.71
0.49
3460
51.39
12.39
7.94
73652.37
0.82
6.96
7
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 30 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for NV
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.16
4.16
-6.86
1.05
8.54
42.27
29.48
0.71
0.00
59.32
30.71
43.30
28.33
0.30
1720
35.78
6.96
6.01
46597.65
0.31
0.47
11
50th Percentile
9.30
8.12
2.44
1.77
47.60
54.09
62.68
3.83
10.32
74.60
42.49
58.87
34.21
0.39
2867
40.58
10.65
8.70
50143.94
0.52
4.98
11
75th Percentile
14.20
25.36
9.81
3.46
133.83
93.65
89.71
8.36
49.88
78.56
56.57
70.33
41.89
0.54
3679
54.98
12.54
10.20
62462.92
0.85
6.89
11
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 31 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for NY
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-2.71
-12.47
-7.41
1.24
32.74
44.60
24.46
-0.65
7.13
61.55
34.01
67.78
23.29
0.35
1443
47.61
7.51
3.77
41566.54
2.05
1.16
13
50th Percentile
2.49
0.35
-0.96
1.49
70.55
50.87
45.34
0.74
36.10
69.86
43.30
86.62
28.86
0.43
1684
54.15
11.67
3.99
45881.43
3.02
2.64
13
75th Percentile
6.93
10.68
0.73
2.97
114.51
56.40
56.87
2.68
63.29
77.13
50.12
88.52
31.81
0.56
2239
59.66
16.16
8.11
52569.40
4.58
5.12
13
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 32 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for OH
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
3.14
-0.32
-1.51
1.54
22.87
39.83
48.55
0.79
0.00
72.13
45.19
50.14
25.03
0.31
1811
32.99
10.75
4.14
46332.58
0.93
4.78
32
50th Percentile
7.84
5.46
5.54
2.06
64.72
45.98
67.85
1.99
7.49
77.33
49.60
59.29
28.45
0.37
2260
36.78
11.64
4.86
50534.08
1.92
7.01
32
75th Percentile
12.81
12.75
12.43
2.92
90.09
52.12
82.46
3.79
23.16
82.54
53.45
66.28
31.72
0.41
2660
39.85
14.00
6.23
52241.03
3.47
10.55
32
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 33 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for OK
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-5.07
-9.16
-19.28
0.88
6.09
40.33
17.47
-0.29
3.88
54.30
35.05
73.91
34.27
0.42
1300
45.01
4.05
4.03
41230.92
1.01
1.53
23
50th Percentile
0.91
7.64
-8.01
1.61
37.53
59.22
38.96
0.81
19.07
60.31
41.85
82.85
38.01
0.48
1693
52.96
8.18
5.26
45229.28
1.88
2.28
23
75th Percentile
6.31
14.41
-3.15
3.00
59.08
71.29
75.77
1.92
74.11
73.92
52.31
87.93
42.55
0.61
1998
59.40
13.23
7.75
47583.81
2.55
4.84
23
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 34 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for OR
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
1.98
-2.48
-4.00
1.48
16.01
45.21
38.03
1.42
0.00
66.59
33.95
42.44
23.71
0.44
3115
41.62
6.10
6.27
62439.95
0.23
3.97
22
50th Percentile
6.65
7.75
1.61
2.18
73.43
59.01
49.07
7.72
15.48
71.13
39.75
53.65
36.06
0.50
3473
46.04
9.06
7.77
70429.27
0.78
7.18
22
75th Percentile
10.96
14.56
6.76
4.21
140.57
70.18
81.72
12.05
39.01
75.29
44.44
68.12
40.65
0.63
3994
50.34
11.06
8.82
72843.52
1.51
11.02
22
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 35 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for PA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.35
-5.30
-3.42
1.20
14.59
33.50
16.93
1.29
3.93
64.49
49.79
53.66
28.11
0.30
1295
35.05
9.50
4.26
38689.95
1.27
5.39
13
50th Percentile
5.99
8.32
2.08
1.41
79.25
45.25
36.67
2.82
34.24
69.96
51.81
65.44
30.33
0.32
1529
38.46
19.67
5.49
45685.30
1.76
7.82
13
75th Percentile
10.50
15.26
5.79
2.57
163.33
53.31
57.36
4.07
62.83
75.12
57.20
74.85
33.35
0.38
1762
44.27
21.28
7.82
48115.21
3.86
8.82
13
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 36 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for SC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-2.96
-45.25
-8.84
0.79
7.85
62.91
26.32
0.42
14.65
68.95
42.38
55.37
27.70
0.40
1574
42.34
6.87
4.02
42956.21
1.99
3.72
5
50th Percentile
2.55
-19.46
-2.28
1.16
12.98
64.53
46.74
3.04
31.17
75.51
46.98
69.57
29.28
0.41
1574
50.58
17.14
4.18
47791.34
2.42
3.84
5
75th Percentile
3.45
3.12
-0.04
2.14
74.36
70.21
63.07
3.56
50.72
81.58
48.08
73.63
31.18
0.49
1591
53.84
17.93
6.24
49769.58
3.14
6.19
5
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 37 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for SD
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
3.55
-0.65
-1.87
1.38
6.46
42.49
41.09
0.97
0.00
56.85
18.96
76.53
38.34
0.46
1476
42.93
5.85
5.05
38421.58
0.78
1.08
38
50th Percentile
8.57
6.66
2.76
2.21
40.70
52.65
62.51
3.13
10.78
67.75
24.03
85.89
43.87
0.52
1831
46.47
9.87
5.82
47301.70
1.66
1.75
38
75th Percentile
12.27
20.79
6.40
3.70
96.11
64.19
83.34
7.81
33.76
75.86
32.88
91.60
51.73
0.63
2178
50.39
13.68
7.74
50789.32
2.22
2.85
38
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 38 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for TN
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
1.18
14.59
-3.87
0.54
0.05
36.63
26.71
0.16
0.00
68.09
48.23
68.04
24.81
0.29
901
34.81
2.65
2.78
40250.78
0.39
1.53
16
50th Percentile
3.92
30.95
-0.60
0.86
14.72
47.56
50.18
4.47
0.00
72.52
54.80
78.36
27.99
0.33
1475
40.29
6.55
4.18
45032.88
2.12
3.40
16
75th Percentile
12.89
48.55
8.01
1.66
67.78
53.77
61.99
15.38
27.00
83.78
59.02
87.16
35.68
0.38
1977
46.66
12.98
4.66
47841.00
3.48
5.96
16
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 39 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for TX
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-5.99
-3.16
-10.78
1.17
8.82
44.96
52.24
0.25
0.00
67.89
38.66
65.24
30.15
0.33
1723
43.74
3.73
3.97
36635.92
0.48
1.05
66
50th Percentile
3.26
5.30
-0.11
2.77
52.87
55.63
75.26
2.07
5.04
74.27
53.17
78.50
34.45
0.43
2053
49.81
9.71
5.14
43504.84
1.04
2.70
66
75th Percentile
11.19
16.72
7.29
4.56
152.08
68.77
90.68
4.67
20.10
80.89
60.57
85.08
42.71
0.58
2716
63.97
13.74
6.24
48383.41
2.37
5.19
66
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 40 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for UT
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.26
-7.23
-5.02
4.19
0.01
40.36
74.97
0.93
0.00
65.90
23.83
41.15
14.71
0.48
1791
37.36
7.02
4.03
43748.02
0.44
1.48
11
50th Percentile
10.18
1.26
-0.17
5.16
34.55
52.19
88.09
2.42
0.61
73.15
27.66
48.90
19.05
0.54
2122
40.39
11.66
5.85
57263.34
0.87
2.72
11
75th Percentile
14.94
9.98
7.24
7.15
231.48
65.98
94.13
3.43
20.05
78.42
37.00
58.13
25.84
0.62
2766
45.60
16.01
7.94
65480.93
2.33
4.09
11
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 41 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for VA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-20.69
-9.25
-27.97
0.82
25.95
48.63
48.95
-3.23
0.00
70.48
45.09
66.67
32.69
0.26
1424
35.74
3.41
3.01
44160.39
2.38
3.30
7
50th Percentile
0.30
-0.53
-9.75
1.05
39.66
51.37
54.03
-0.89
0.01
74.17
60.04
77.94
36.35
0.28
1783
39.63
7.18
3.50
51037.32
2.74
5.43
7
75th Percentile
7.32
3.36
-2.58
1.55
84.12
71.14
58.54
2.01
0.63
81.62
62.07
84.96
40.04
0.42
2187
60.62
11.77
3.72
60485.69
3.97
12.88
7
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 42 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for VT
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
3.82
-2.41
-0.50
1.52
46.27
35.33
47.76
1.53
20.44
70.47
36.47
63.33
27.30
0.41
1904
43.63
8.87
5.73
62512.80
0.77
8.11
8
50th Percentile
5.28
3.62
1.65
1.72
112.53
40.82
49.83
3.44
36.02
72.87
42.12
66.27
31.66
0.46
2467
46.41
9.40
6.65
66807.80
1.34
12.09
8
75th Percentile
6.70
6.73
2.37
1.90
145.84
53.25
55.50
7.08
39.26
75.20
45.41
79.92
38.72
0.48
2894
48.61
10.74
7.53
68781.71
6.48
12.98
8
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 43 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for WA
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-5.70
-4.48
-8.83
1.61
16.50
45.03
36.36
1.12
22.26
67.86
27.49
53.04
28.96
0.42
2660
48.34
8.08
5.95
54730.51
0.33
1.36
37
50th Percentile
1.11
0.28
-3.84
2.54
39.88
53.33
54.14
2.41
33.24
71.94
39.04
71.17
36.08
0.51
3158
53.17
11.61
7.48
63176.39
1.35
3.82
37
75th Percentile
8.13
7.66
2.36
4.29
88.16
66.69
66.27
3.92
57.70
78.74
48.41
83.15
39.65
0.59
3855
56.44
13.79
9.39
69508.65
2.59
7.79
37
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 44 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for WI
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
8.12
2.09
2.25
1.85
51.00
45.81
52.21
1.79
4.51
70.03
34.89
49.23
23.39
0.40
2205
36.42
7.33
4.67
53879.48
0.60
3.28
54
50th Percentile
11.11
8.76
6.14
2.81
128.07
51.88
64.10
3.21
28.05
76.14
38.84
60.53
27.63
0.45
2423
41.67
9.87
6.10
58698.85
1.18
5.46
54
75th Percentile
15.26
15.45
12.65
3.82
241.48
59.99
80.18
6.34
40.42
79.93
43.48
70.15
33.24
0.54
2818
46.11
12.44
7.96
61448.19
2.79
9.30
54
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 45 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for WV
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.97
-2.24
-2.87
0.69
6.38
43.51
18.92
0.14
12.92
71.45
36.18
64.67
28.01
0.39
1237
35.97
7.14
4.28
40634.70
0.98
2.69
18
50th Percentile
3.17
2.14
-0.33
1.04
14.32
49.58
37.07
1.06
39.39
74.53
39.91
71.55
32.06
0.47
1618
42.76
12.07
4.97
43233.25
2.26
3.92
18
75th Percentile
6.37
6.26
2.60
1.95
80.96
53.83
55.88
3.23
63.24
79.73
51.98
77.61
36.60
0.53
1740
50.16
14.48
6.78
46788.64
4.28
7.23
18
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 46 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for WY
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-2.03
-1.31
-9.26
2.51
8.21
46.99
66.53
4.05
0.00
48.24
23.68
55.12
29.84
0.45
1615
38.55
8.48
5.79
44785.49
0.62
0.94
15
50th Percentile
6.24
5.83
0.64
4.29
86.41
55.62
77.01
9.74
3.33
68.59
27.29
63.56
37.10
0.60
2455
47.72
10.94
10.20
54134.02
1.17
3.63
15
75th Percentile
13.63
15.30
9.15
5.49
172.58
64.08
87.28
13.58
17.65
72.37
36.33
81.92
39.65
0.68
3438
57.13
13.47
16.01
56943.50
2.02
4.91
15
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 47 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, <$10m, LTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-2.31
-8.24
-9.40
1.46
13.64
41.04
48.02
0.12
0.00
42.32
15.83
59.79
18.38
0.64
1466
48.75
9.88
7.78
40024.01
0.69
0.10
13
50th Percentile
0.45
6.39
-5.56
1.92
31.39
60.24
84.44
0.54
0.95
47.79
24.91
81.92
38.39
0.74
2166
53.59
13.87
10.47
45424.30
1.45
0.62
13
75th Percentile
10.78
9.44
6.11
3.56
116.09
67.80
89.30
1.27
23.92
61.89
28.08
95.92
45.70
0.84
2230
62.65
18.19
14.05
50772.45
2.02
1.44
13
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 48 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, <$10m, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-12.85
-26.42
-15.31
1.25
12.60
43.64
37.49
-0.99
4.51
49.46
15.97
72.29
38.31
0.53
1460
51.75
10.65
6.20
34791.29
0.60
0.42
42
50th Percentile
-3.71
-2.07
-8.84
2.07
36.99
50.52
55.11
0.82
15.14
57.11
23.64
87.91
45.91
0.62
1904
56.15
12.29
8.71
38966.81
1.12
0.85
42
75th Percentile
2.26
9.05
-4.38
2.75
78.47
61.55
74.65
2.40
37.51
67.04
28.93
91.60
51.28
0.74
2718
60.00
19.25
12.94
42456.16
1.61
1.67
42
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 49 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, <$10m, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-3.61
-4.45
-9.02
1.36
19.04
43.73
34.00
0.52
0.00
62.80
22.60
75.78
30.42
0.45
1418
41.85
6.90
4.42
36450.30
0.52
0.75
59
50th Percentile
4.53
6.24
-1.92
2.64
59.33
53.21
67.44
2.27
9.24
71.89
35.25
82.61
37.03
0.58
2085
48.26
9.33
5.39
42136.39
1.38
1.86
59
75th Percentile
14.14
15.74
5.24
4.13
182.08
61.11
84.25
4.30
37.79
78.89
50.47
88.87
46.06
0.69
2768
60.65
13.53
7.19
49165.50
2.26
2.95
59
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 50 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, <$10m, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-7.79
-9.35
-12.73
1.29
23.31
47.50
46.20
0.09
2.33
68.47
11.63
71.84
34.27
0.48
1694
46.38
7.24
4.78
40438.49
0.61
1.00
78
50th Percentile
1.62
0.93
-5.05
2.40
61.11
58.77
69.06
1.36
18.77
75.95
22.61
80.45
44.08
0.59
2146
53.06
9.68
5.87
44401.30
1.09
1.68
78
75th Percentile
8.30
9.49
0.65
4.17
122.09
66.33
83.91
3.99
39.05
82.79
42.36
87.52
50.83
0.75
2794
60.04
15.12
6.88
48361.48
1.85
2.28
78
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 51 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, >$20m, LTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.95
-0.53
-4.53
1.77
57.44
44.66
43.16
1.44
12.06
62.28
34.67
55.11
27.21
0.33
1662
38.51
8.96
6.83
42575.36
0.31
4.33
25
50th Percentile
5.51
3.43
0.91
2.96
93.23
57.52
53.00
2.58
42.49
66.09
45.70
59.49
31.78
0.38
2305
40.89
10.63
8.45
47329.38
1.36
6.13
25
75th Percentile
9.05
7.67
3.58
5.15
212.81
70.35
75.74
3.79
53.82
70.20
53.62
68.69
38.84
0.45
3125
45.90
14.78
12.75
56196.70
2.40
10.68
25
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 52 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, >$20m, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
3.36
2.30
-1.34
2.39
67.89
43.56
46.31
1.96
15.38
57.08
26.77
65.30
32.91
0.36
1561
37.49
8.32
7.12
41710.66
1.15
3.30
18
50th Percentile
5.63
5.44
1.70
3.02
100.33
53.79
61.71
4.60
26.00
68.62
36.81
74.42
36.66
0.44
1672
43.08
9.64
8.58
44306.93
2.18
4.72
18
75th Percentile
13.52
7.49
4.66
4.70
200.48
57.75
73.33
7.77
46.07
76.72
43.14
82.19
44.91
0.51
2113
49.30
13.14
11.24
51344.30
3.55
6.04
18
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 53 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, >$20m, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
3.47
-2.07
-0.88
2.10
66.16
43.38
48.83
2.01
1.44
67.86
34.32
52.19
26.89
0.35
2028
35.72
6.96
4.70
46812.66
0.62
5.98
44
50th Percentile
8.04
3.71
1.81
3.02
113.99
50.64
59.61
3.34
22.35
74.80
41.23
62.13
33.95
0.46
2467
38.96
9.35
5.80
51791.40
1.63
7.77
44
75th Percentile
12.02
6.95
5.99
4.18
226.44
64.38
81.51
4.72
40.13
78.34
47.68
70.46
39.01
0.55
3004
44.29
12.22
6.89
57138.33
2.66
10.58
44
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 54 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, >$20m, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
1.82
2.12
-1.69
2.13
40.46
45.02
47.82
1.74
5.75
73.37
35.19
53.80
32.65
0.33
1774
41.91
6.92
4.16
49393.20
0.78
5.52
42
50th Percentile
8.46
5.06
1.94
3.33
104.64
52.25
59.65
3.82
27.30
77.38
44.52
62.86
37.83
0.41
2356
44.42
10.10
5.75
55321.82
1.73
7.34
42
75th Percentile
11.82
8.50
5.26
4.10
156.17
63.17
69.99
7.43
38.04
81.58
49.96
75.37
44.11
0.47
3125
51.39
13.84
7.73
66929.60
3.36
10.15
42
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 55 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
.
.
.
.
.
.
.
.
.
.
.
91.23
46.58
0.56
2452
.
.
.
39764.12
2.56
2.59
1
50th Percentile
.
.
.
.
.
.
.
.
.
.
.
91.23
46.58
0.56
2452
.
.
.
39764.12
2.56
2.59
1
75th Percentile
.
.
.
.
.
.
.
.
.
.
.
91.23
46.58
0.56
2452
.
.
.
39764.12
2.56
2.59
1
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 56 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
.
.
.
2.64
146.81
.
64.35
.
32.37
.
.
63.64
32.01
0.54
2548
.
8.78
.
67647.70
2.08
5.34
1
50th Percentile
.
.
.
2.64
146.81
.
64.35
.
32.37
.
.
63.64
32.01
0.54
2548
.
8.78
.
67647.70
2.08
5.34
1
75th Percentile
.
.
.
2.64
146.81
.
64.35
.
32.37
.
.
63.64
32.01
0.54
2548
.
8.78
.
67647.70
2.08
5.34
1
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 57 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
.
.
.
.
88.23
.
.
.
.
.
.
64.33
26.76
0.68
1304
.
.
.
34153.81
0.72
0.41
4
50th Percentile
.
.
.
.
88.23
.
.
.
.
.
.
75.90
30.95
0.81
2823
.
.
.
36782.24
1.05
0.72
4
75th Percentile
.
.
.
.
88.23
.
.
.
.
.
.
92.16
49.34
0.90
3331
.
.
.
46582.50
1.30
4.54
4
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 58 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, $10-$20m, LTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-1.24
-2.48
-8.77
1.89
32.28
46.20
43.02
0.73
0.00
48.65
21.28
59.91
24.31
0.50
1701
42.28
8.82
6.34
37013.10
0.93
1.18
25
50th Percentile
3.19
5.94
-3.42
2.50
74.80
55.44
63.59
3.37
7.54
61.60
24.07
68.96
33.60
0.58
2006
48.24
13.49
9.03
42803.77
1.97
2.35
25
75th Percentile
6.74
9.96
1.93
4.61
145.50
65.84
80.00
5.57
35.36
63.52
37.30
78.26
41.30
0.63
2367
52.66
15.71
13.38
50601.68
2.74
3.76
25
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 59 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, $10-$20m, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-3.44
-3.91
-4.29
1.41
22.50
41.68
36.36
1.00
2.37
60.28
23.36
70.59
34.21
0.41
1254
41.69
8.12
4.39
39615.34
1.37
1.46
29
50th Percentile
2.73
2.38
-0.83
2.13
52.95
48.95
59.47
2.27
16.67
65.92
37.04
82.99
38.41
0.44
1632
47.72
14.11
7.67
44424.49
2.41
2.10
29
75th Percentile
7.55
8.16
2.00
3.09
94.79
54.31
77.71
3.19
43.99
75.43
44.14
88.54
44.35
0.54
2023
52.59
22.87
10.05
48938.00
3.82
3.79
29
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 60 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, $10-$20m, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-4.00
-1.79
-8.90
1.63
46.21
42.86
34.20
1.06
2.37
66.38
26.80
62.21
31.58
0.46
1668
38.63
6.62
4.23
42798.22
0.79
2.48
62
50th Percentile
4.82
2.70
-3.24
2.68
102.29
52.82
58.07
2.94
22.32
73.80
33.77
73.95
39.33
0.53
2146
43.00
9.66
5.18
47047.73
1.77
3.59
62
75th Percentile
10.62
8.26
1.44
4.34
183.53
67.06
85.24
6.23
52.62
80.30
46.55
83.22
45.79
0.60
2795
51.29
13.09
6.50
53166.77
3.03
4.71
62
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 61 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Government, $10-$20m, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.43
-3.52
-5.96
1.75
37.72
47.45
37.12
0.94
9.20
69.21
33.19
67.13
36.38
0.40
1404
43.48
6.46
4.32
43016.73
0.98
2.83
76
50th Percentile
5.53
4.78
-0.63
2.71
85.90
56.36
54.45
2.31
30.21
75.95
39.69
78.05
40.81
0.48
1775
48.07
8.44
5.35
47011.41
2.00
3.80
76
75th Percentile
12.20
11.53
4.30
3.41
157.76
67.08
72.56
6.20
52.03
81.89
50.17
83.71
46.85
0.54
2289
53.77
12.10
6.55
52411.99
3.14
5.81
76
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 62 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, <$10m, LTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-6.64
-10.04
-10.25
1.20
8.85
34.10
41.65
-0.65
5.68
34.27
9.80
73.43
32.85
0.57
1516
46.20
5.81
7.87
35140.28
0.56
0.39
16
50th Percentile
3.82
1.12
-3.42
2.30
22.62
45.25
64.72
1.29
17.18
40.50
19.13
84.64
43.08
0.68
1674
52.39
12.77
14.47
37427.44
1.80
0.81
16
75th Percentile
11.15
12.44
4.01
3.40
115.31
55.13
75.80
2.46
53.45
52.97
28.85
90.95
54.60
0.98
2163
58.18
28.25
17.78
41016.53
2.47
1.02
16
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 63 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, <$10m, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-3.54
-12.68
-6.86
1.17
18.40
43.41
45.90
-0.95
2.13
42.17
9.67
77.38
36.96
0.53
1434
52.05
11.35
9.67
37119.62
0.78
0.72
23
50th Percentile
0.30
-0.55
-4.30
2.47
51.13
50.91
62.04
3.77
15.35
49.48
16.23
88.12
42.59
0.60
1553
57.41
13.71
15.47
39150.50
1.53
0.94
23
75th Percentile
3.02
9.62
-1.66
3.83
118.99
55.04
84.54
7.85
25.68
62.33
23.41
93.61
53.29
0.74
1720
61.13
17.17
17.13
44410.19
2.13
1.39
23
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 64 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, <$10m, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-0.75
-11.70
-8.36
0.83
0.78
39.46
36.47
-0.04
0.00
63.24
24.78
74.17
30.60
0.41
1437
37.43
2.72
3.64
39834.80
0.93
1.02
59
50th Percentile
5.15
5.45
-0.37
1.38
22.46
53.61
54.44
1.39
7.26
71.07
34.16
84.40
42.11
0.52
1938
44.16
7.18
4.64
44583.47
1.71
1.63
59
75th Percentile
9.97
18.80
4.16
2.38
69.33
73.07
70.49
3.67
37.62
77.77
48.77
90.13
50.80
0.63
2418
49.76
13.46
6.31
49672.11
2.35
2.73
59
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 65 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, <$10m, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-2.40
-4.30
-8.02
1.06
8.03
44.98
41.91
-0.01
0.05
64.15
16.36
75.85
35.44
0.46
1510
42.93
4.99
3.96
40907.74
0.67
0.70
68
50th Percentile
4.91
3.71
-1.52
2.26
32.41
53.12
63.71
1.66
13.92
76.51
26.07
82.49
40.72
0.56
1921
50.18
9.45
5.06
46387.85
1.28
1.41
68
75th Percentile
7.87
16.04
3.88
4.10
79.37
66.06
78.89
6.92
28.28
81.34
45.85
87.22
47.07
0.67
2603
57.12
15.12
5.89
51031.34
1.97
2.56
68
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 66 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, >$20m, LTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
5.33
-1.97
-1.57
1.72
60.88
43.89
48.05
1.67
5.92
61.55
30.54
51.24
26.76
0.37
1938
37.96
7.30
7.27
46401.02
1.10
5.05
48
50th Percentile
9.26
5.83
3.34
2.56
103.34
48.94
61.52
3.42
23.44
68.59
38.84
62.97
30.73
0.43
2344
42.42
9.31
9.44
52652.00
1.75
6.84
48
75th Percentile
14.29
11.57
7.48
3.87
189.63
55.75
72.24
7.62
39.48
72.13
49.93
70.45
38.54
0.51
3146
47.65
12.74
11.19
59571.06
3.25
10.46
48
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 67 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, >$20m, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
4.43
2.00
-0.87
1.30
46.56
43.87
41.91
1.43
15.20
67.85
35.18
56.50
33.49
0.32
1833
40.71
6.98
6.93
44504.47
0.85
5.25
36
50th Percentile
7.94
6.96
2.47
1.97
93.36
50.41
51.23
2.62
34.12
72.64
41.31
63.98
37.34
0.38
2222
45.38
9.48
9.62
49894.03
1.85
7.20
36
75th Percentile
10.52
12.59
5.49
2.83
142.91
64.24
70.85
4.82
49.62
76.45
50.05
70.39
39.69
0.46
2837
47.99
13.95
11.43
55924.28
2.49
9.80
36
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 68 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, >$20m, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
5.92
2.93
0.42
1.51
33.68
38.90
42.65
1.51
0.00
70.94
37.23
48.56
25.91
0.31
1927
32.62
6.69
4.42
50081.95
0.48
6.67
148
50th Percentile
10.09
9.23
5.27
2.22
89.92
46.50
63.35
3.73
13.66
75.20
46.42
60.24
31.61
0.40
2399
37.61
9.42
5.47
56621.39
1.18
9.17
148
75th Percentile
14.81
16.85
11.83
3.30
185.56
56.15
82.91
9.32
38.12
80.41
53.69
68.22
36.12
0.47
2961
43.05
12.34
6.53
63024.40
2.19
12.18
148
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 69 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, >$20m, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
5.68
1.60
0.16
1.56
20.62
40.10
45.34
1.50
2.96
71.67
36.34
56.52
31.29
0.33
1859
35.91
7.01
4.40
50792.27
0.80
4.98
89
50th Percentile
9.15
7.64
4.28
2.21
65.29
48.12
58.27
2.93
24.81
77.04
43.48
65.80
36.96
0.39
2373
41.02
9.92
5.40
56766.89
1.63
7.36
89
75th Percentile
12.97
13.93
8.96
3.28
154.00
61.55
75.72
7.45
36.76
81.75
55.61
76.99
42.59
0.46
2985
46.07
13.06
6.89
63941.03
2.75
9.61
89
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 70 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
.
.
.
.
.
.
.
.
.
76.83
.
70.20
36.10
0.59
1277
.
.
11.70
46515.18
1.16
3.03
2
50th Percentile
.
.
.
.
.
.
.
.
.
76.83
.
73.57
37.89
0.67
1580
.
.
11.70
47510.12
1.87
3.22
2
75th Percentile
.
.
.
.
.
.
.
.
.
76.83
.
76.95
39.68
0.76
1882
.
.
11.70
48505.07
2.58
3.41
2
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 71 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
.
.
.
1.89
.
.
34.90
.
22.95
.
.
41.18
19.61
0.33
3188
.
.
.
39819.38
.
1.29
2
50th Percentile
.
.
.
1.89
.
.
34.90
.
22.95
.
.
57.14
30.53
0.40
3323
.
.
.
39819.38
.
2.41
2
75th Percentile
.
.
.
1.89
.
.
34.90
.
22.95
.
.
73.09
41.45
0.48
3458
.
.
.
39819.38
.
3.53
2
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 72 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, $10-$20m, LTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
0.28
-3.36
-3.99
1.06
16.40
44.39
38.87
0.78
0.00
59.05
23.82
70.00
31.50
0.45
1273
41.46
10.09
7.02
37837.97
1.19
1.90
40
50th Percentile
4.25
4.31
0.81
2.05
51.05
50.38
60.98
3.21
15.71
65.74
31.63
77.37
38.10
0.52
1730
47.29
12.30
9.61
43189.39
1.98
2.73
40
75th Percentile
8.32
11.01
3.38
3.55
124.77
58.35
78.01
5.61
43.71
72.35
41.99
85.64
45.13
0.56
2140
51.28
15.64
10.92
48984.85
3.16
3.66
40
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 73 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, $10-$20m, LTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
-3.37
-7.46
-7.90
1.20
16.63
43.47
33.58
0.83
13.49
59.74
21.85
72.83
35.34
0.37
1432
43.91
7.14
5.16
39925.53
0.98
1.34
27
50th Percentile
4.49
-0.57
-1.04
1.63
44.84
52.02
51.08
1.84
34.09
64.55
30.24
79.14
42.28
0.46
1769
48.32
11.68
8.03
42260.26
2.23
2.38
27
75th Percentile
6.88
6.66
1.21
2.53
86.41
64.87
74.46
3.38
63.24
70.85
35.84
88.69
47.53
0.56
2148
54.23
15.75
15.71
47076.07
3.43
2.92
27
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 74 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, $10-$20m, NoLTC, NoRHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.84
-1.99
-2.42
1.46
6.87
40.27
37.48
1.38
0.00
68.78
35.56
63.80
27.23
0.34
1566
35.17
4.62
3.52
44536.14
1.08
2.68
98
50th Percentile
8.54
5.22
2.33
2.71
41.95
49.46
66.94
3.98
7.49
76.75
43.35
72.25
34.79
0.44
1791
38.80
9.47
4.30
49670.77
2.17
3.68
98
75th Percentile
15.12
15.42
7.23
3.40
140.79
60.43
82.48
7.14
41.89
80.53
53.92
84.21
40.60
0.53
2492
44.95
12.04
5.23
57701.95
3.76
5.99
98
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 75 of 76
Report Produced: Spring 2014
Calendar Year of Data: 2011
Data Excerpt: Quartiles
2011 Quartile Values for Non Government, $10-$20m, NoLTC, RHC
CAH Financial Indicators Report
Issue 10
Indicator
Cash Flow Margin
Return on Equity
Operating Margin
Current Ratio
Days Cash on Hand
Net Days Revenue in Accounts Receivable
Equity Financing
Debt Service Coverage
Long-Term Debt to Capitalization
Outpatient Revenues to Total Revenues
Patient Deductions
Medicare Inpatient Payer Mix
Medicare Outpatient Payer Mix
Medicare Outpatient Cost to Charge
Medicare Revenue per Day
Salaries to Net Patient Revenue
Average Age of Plant
FTEs per Adjusted Occupied Bed
Average Salary per FTE
Average Daily Census Swing-SNF Beds
Average Daily Census Acute Beds
Number of Included CAHs
25th Percentile
2.96
-0.65
-1.68
1.20
8.82
43.29
31.53
1.15
2.00
68.98
31.18
66.57
32.75
0.36
1394
38.53
7.04
3.89
42659.36
0.78
2.33
71
50th Percentile
7.33
5.68
1.31
1.90
33.95
54.80
49.38
1.93
29.81
77.58
39.94
73.86
38.34
0.45
1744
44.14
10.52
4.86
48488.50
1.91
3.49
71
75th Percentile
9.91
15.35
3.81
2.80
86.64
67.85
65.45
3.24
55.83
82.49
51.01
83.30
44.15
0.52
2328
48.63
16.22
6.15
53987.26
3.27
6.10
71
Number of Included CAHs is the Number of CAHs with a Medicare Cost Report for at least 360 days (used in analysis).
See complete report for discussion.
Page 76 of 76
Report Produced: Spring 2014