State Profile for Massachusetts - 2023



State Controls Information

Cost Report Counts Population
Total Hospital Count 99 Total Population on July 31, 2023 7,001,399
Total Cost Reports Filed in 2023 99 Total Births 68,387
Total Cost Reports Submitted 83 Total Deaths 61,404
Total Cost Reports Settled 11 Net Population Natural Change 6,983
Total Cost Reports Reopened 0 Total International Migration 50,647
Total Cost Reports Ammended 5 Total Domestic Migration -39,149
Total Cost Reports Audited 0 Total Residual 178
Net Population Change 18,659

State Financial Statements - Worksheet G

Balance Sheet Income Statement
Current Assets 20,505,761,542 Total Charges 97,184,867,076
Fixed Assets 17,483,268,941 Contract Allowance 61,801,266,241
Other Assets 17,862,128,274 Operating Revenue 35,383,600,835
Total Assets 55,851,158,757 Operating Expenses 44,288,302,354
Current Liabilities 10,071,140,257 Operating Margin -8,904,701,519
Long Term Liabilities 20,540,773,601 Other Income 9,837,007,849
Total Equity 25,239,244,899 Other Expense -89,122,011
Total Liabilities and Equity 55,851,158,757 Net Profit or Loss 1,021,428,341

State Calculations

Per Discharge Statistics Per Bed Statistics Per Person Statistics
Revenue per Discharge $47,826 Revenue per Bed $2,085,068 Revenue per Person $5,054
Net Margin per Discharge ($12,036) Net Margin per Bed ($524,732) Net Margin per Person ($1,272)
Net Profit per Discharge $1,381 Net Profit per Bed $60,190 Net Profit per Person $146
Net Fixed Assets per Discharge $23,631 Net Fixed Assets per Bed $1,030,246 Net Fixed Assets per Bed $2,497
Long Term Debt per Discharge $27,764 Long Term Debt per Bed $1,210,417 Long Term Debt per Person $2,934
Persons per Discharge 0 Persons per Bed 412
Occupancy Rate 77.6 %
Length of Stay 7 Days

State Ranking of Selected Values

Income Statement Balance Sheet Statistics
Total Charges 19 Net Fixed Assets 10 Population Estimate 16
Total Revenue 11 Long Term Liabilities 7 Total Patient Discharges 13
Net Margin 60 Total Patient Beds 12
Net Profit or Loss 23

State Charges and Direct Cost - Worksheet B and C

Line Description Direct Cost Charges Ratio
30 Adults and Pediatrics - General Routine Care 7,018,756,200 10,226,314,918 0.6863
31 Intensive Care Unit 1,212,710,328 1,758,521,543 0.6896
32 Coronary Care Unit 101,154,638 202,918,130 0.4985
43 Nursery 161,623,105 353,897,249 0.4567
44 Skilled Nursing Care 11,579,150 15,337,490 0.7550
50 Operating Room 2,466,174,264 8,494,527,044 0.2903
51 Recovery Room 529,054,217 791,445,166 0.6685
52 Labor and Delivery Room 429,078,551 767,040,426 0.5594

State General Service Cost - Worksheet A

Lines Description Amount Lines Description Amount
01 Capital Related - Building and Fixtures 1,632,572,488 13 Nursing Administration 471,704,003
02,03 Captial Related - Movable Equipment 946,323,740 14 Central Services and Supply 835,061,535
04 Employee Benefits 3,577,864,931 15 Pharmacy 2,675,121,583
05 Administrative and General 5,670,921,389 16 Medical Records and Medical Library 192,715,751
06 Maintenance and Repairs 523,547,507 17 Social Services 236,897,611
07 Operation of Plant 716,936,718 18 Other General Service Expense 178,545,765
08,09 Laundry, Linen and Housekeeping 503,431,932 19 Non Physician Anesthetist 0
10,11 Dietary and Cafeteria 337,820,663 20,21,22,23 Education Programs 776,816,414
Total General Service Cost Centers 19,276,282,030

State Profile for Massachusetts - 2023