State Profile for Massachusetts - 2023



State Controls Information

Cost Report Counts Population
Total Hospital Count 99 Total Population on July 31, 2023 7,066,568
Total Cost Reports Filed in 2023 99 Total Births 68,144
Total Cost Reports Submitted 36 Total Deaths 61,574
Total Cost Reports Settled 46 Net Population Natural Change 6,570
Total Cost Reports Reopened 0 Total International Migration 74,610
Total Cost Reports Ammended 17 Total Domestic Migration -36,572
Total Cost Reports Audited 0 Total Residual -508
Net Population Change 44,100

State Financial Statements - Worksheet G

Balance Sheet Income Statement
Current Assets 20,505,761,540 Total Charges 97,184,867,076
Fixed Assets 17,280,019,856 Contract Allowance 61,801,266,241
Other Assets 18,065,377,359 Operating Revenue 35,383,600,835
Total Assets 55,851,158,755 Operating Expenses 44,288,951,538
Current Liabilities 9,451,106,486 Operating Margin -8,905,350,703
Long Term Liabilities 21,235,920,768 Other Income 9,837,007,849
Total Equity 25,164,131,501 Other Expense -89,122,011
Total Liabilities and Equity 55,851,158,755 Net Profit or Loss 1,020,779,157

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 $5,007
Net Margin per Discharge ($12,037) Net Margin per Bed ($524,770) Net Margin per Person ($1,260)
Net Profit per Discharge $1,380 Net Profit per Bed $60,152 Net Profit per Person $144
Net Fixed Assets per Discharge $23,357 Net Fixed Assets per Bed $1,018,269 Net Fixed Assets per Bed $2,445
Long Term Debt per Discharge $28,704 Long Term Debt per Bed $1,251,380 Long Term Debt per Person $3,005
Persons per Discharge 0 Persons per Bed 416
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 11 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 6,993,149,679 10,222,752,307 0.6841
31 Intensive Care Unit 1,205,427,577 1,758,376,349 0.6855
32 Coronary Care Unit 101,154,638 202,918,130 0.4985
43 Nursery 161,317,685 353,897,249 0.4558
44 Skilled Nursing Care 11,579,150 15,337,490 0.7550
50 Operating Room 2,458,137,318 8,494,527,044 0.2894
51 Recovery Room 525,652,109 791,995,813 0.6637
52 Labor and Delivery Room 426,110,399 767,103,006 0.5555

State General Service Cost - Worksheet A

Lines Description Amount Lines Description Amount
01 Capital Related - Building and Fixtures 1,587,924,058 13 Nursing Administration 471,704,003
02,03 Captial Related - Movable Equipment 946,322,269 14 Central Services and Supply 834,231,692
04 Employee Benefits 3,577,907,435 15 Pharmacy 2,673,071,009
05 Administrative and General 5,540,419,365 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 224,485,070
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 776,724,244
Total General Service Cost Centers 19,144,139,327

State Profile for Massachusetts - 2023