State Profile for Massachusetts - 2021



State Controls Information

Cost Report Counts Population
Total Hospital Count 99 Total Population on July 31, 2021 7,000,474
Total Cost Reports Filed in 2021 99 Total Births 66,440
Total Cost Reports Submitted 8 Total Deaths 61,657
Total Cost Reports Settled 73 Net Population Natural Change 4,783
Total Cost Reports Reopened 3 Total International Migration 16,475
Total Cost Reports Ammended 12 Total Domestic Migration -14,713
Total Cost Reports Audited 3 Total Residual -669
Net Population Change 5,876

State Financial Statements - Worksheet G

Balance Sheet Income Statement
Current Assets 17,095,086,103 Total Charges 83,962,022,322
Fixed Assets 15,126,745,845 Contract Allowance 52,602,159,285
Other Assets 15,241,159,727 Operating Revenue 31,359,863,037
Total Assets 47,462,991,675 Operating Expenses 37,503,150,024
Current Liabilities 8,743,383,448 Operating Margin -6,143,286,987
Long Term Liabilities 14,397,310,548 Other Income 12,206,872,671
Total Equity 24,322,297,679 Other Expense 745,499,030
Total Liabilities and Equity 47,462,991,675 Net Profit or Loss 5,318,086,654

State Calculations

Per Discharge Statistics Per Bed Statistics Per Person Statistics
Revenue per Discharge $42,683 Revenue per Bed $1,873,237 Revenue per Person $4,480
Net Margin per Discharge ($8,361) Net Margin per Bed ($366,961) Net Margin per Person ($878)
Net Profit per Discharge $7,238 Net Profit per Bed $317,668 Net Profit per Person $760
Net Fixed Assets per Discharge $20,588 Net Fixed Assets per Bed $903,575 Net Fixed Assets per Bed $2,161
Long Term Debt per Discharge $19,596 Long Term Debt per Bed $860,003 Long Term Debt per Person $2,057
Persons per Discharge 0 Persons per Bed 418
Occupancy Rate 74.1 %
Length of Stay 7 Days

State Ranking of Selected Values

Income Statement Balance Sheet Statistics
Total Charges 18 Net Fixed Assets 12 Population Estimate 15
Total Revenue 11 Long Term Liabilities 9 Total Patient Discharges 13
Net Margin 60 Total Patient Beds 12
Net Profit or Loss 8

State Charges and Direct Cost - Worksheet B and C

Line Description Direct Cost Charges Ratio
30 Adults and Pediatrics - General Routine Care 6,019,947,954 8,871,569,559 0.6786
31 Intensive Care Unit 1,042,243,633 1,610,835,616 0.6470
32 Coronary Care Unit 95,087,389 188,331,176 0.5049
43 Nursery 129,439,641 306,171,974 0.4228
44 Skilled Nursing Care 18,316,877 19,401,020 0.9441
50 Operating Room 2,037,688,366 7,439,922,268 0.2739
51 Recovery Room 434,873,534 773,691,401 0.5621
52 Labor and Delivery Room 356,828,477 650,861,528 0.5482

State General Service Cost - Worksheet A

Lines Description Amount Lines Description Amount
01 Capital Related - Building and Fixtures 1,356,012,969 13 Nursing Administration 359,638,808
02,03 Captial Related - Movable Equipment 949,251,050 14 Central Services and Supply 1,014,993,096
04 Employee Benefits 3,334,587,873 15 Pharmacy 2,743,885,837
05 Administrative and General 4,853,630,517 16 Medical Records and Medical Library 201,263,533
06 Maintenance and Repairs 478,765,497 17 Social Services 187,447,020
07 Operation of Plant 597,938,212 18 Other General Service Expense 209,884,739
08,09 Laundry, Linen and Housekeeping 434,795,093 19 Non Physician Anesthetist 0
10,11 Dietary and Cafeteria 285,375,136 20,21,22,23 Education Programs 620,861,954
Total General Service Cost Centers 17,628,331,334

State Profile for Massachusetts - 2021