State Profile for Massachusetts - 2024



State Controls Information

Cost Report Counts Population
Total Hospital Count 100 Total Population on July 31, 2024 7,136,171
Total Cost Reports Filed in 2024 100 Total Births 67,851
Total Cost Reports Submitted 79 Total Deaths 61,133
Total Cost Reports Settled 19 Net Population Natural Change 6,718
Total Cost Reports Reopened 0 Total International Migration 90,217
Total Cost Reports Ammended 2 Total Domestic Migration -27,480
Total Cost Reports Audited 0 Total Residual 148
Net Population Change 69,603

State Financial Statements - Worksheet G

Balance Sheet Income Statement
Current Assets 20,901,344,625 Total Charges 94,318,178,907
Fixed Assets 16,764,324,598 Contract Allowance 60,101,809,097
Other Assets 22,602,800,101 Operating Revenue 34,216,369,810
Total Assets 60,268,469,324 Operating Expenses 46,986,073,980
Current Liabilities 15,941,146,737 Operating Margin -12,769,704,170
Long Term Liabilities 17,784,643,951 Other Income 9,399,809,580
Total Equity 26,542,678,636 Other Expense 47,068,608
Total Liabilities and Equity 60,268,469,324 Net Profit or Loss -3,416,963,198

State Calculations

Per Discharge Statistics Per Bed Statistics Per Person Statistics
Revenue per Discharge $45,405 Revenue per Bed $2,035,962 Revenue per Person $4,795
Net Margin per Discharge ($16,945) Net Margin per Bed ($759,830) Net Margin per Person ($1,789)
Net Profit per Discharge ($4,534) Net Profit per Bed ($203,318) Net Profit per Person ($479)
Net Fixed Assets per Discharge $22,246 Net Fixed Assets per Bed $997,520 Net Fixed Assets per Bed $2,349
Long Term Debt per Discharge $23,600 Long Term Debt per Bed $1,058,232 Long Term Debt per Person $2,492
Persons per Discharge 0 Persons per Bed 424
Occupancy Rate 80.3 %
Length of Stay 7 Days

State Ranking of Selected Values

Income Statement Balance Sheet Statistics
Total Charges 21 Net Fixed Assets 12 Population Estimate 16
Total Revenue 13 Long Term Liabilities 8 Total Patient Discharges 14
Net Margin 61 Total Patient Beds 12
Net Profit or Loss 62

State Charges and Direct Cost - Worksheet B and C

Line Description Direct Cost Charges Ratio
30 Adults and Pediatrics - General Routine Care 7,036,389,762 10,816,998,224 0.6505
31 Intensive Care Unit 1,202,268,882 1,860,903,328 0.6461
32 Coronary Care Unit 101,145,210 210,511,945 0.4805
43 Nursery 171,517,006 259,251,195 0.6616
44 Skilled Nursing Care 5,138,968 7,162,265 0.7175
50 Operating Room 2,542,709,255 9,046,774,434 0.2811
51 Recovery Room 537,000,883 870,276,951 0.6170
52 Labor and Delivery Room 445,597,904 752,719,997 0.5920

State General Service Cost - Worksheet A

Lines Description Amount Lines Description Amount
01 Capital Related - Building and Fixtures 1,598,054,325 13 Nursing Administration 456,279,829
02,03 Captial Related - Movable Equipment 931,427,824 14 Central Services and Supply 809,133,669
04 Employee Benefits 3,794,793,546 15 Pharmacy 2,455,307,372
05 Administrative and General 6,302,811,871 16 Medical Records and Medical Library 295,123,342
06 Maintenance and Repairs 539,956,023 17 Social Services 217,595,360
07 Operation of Plant 752,050,493 18 Other General Service Expense 224,747,264
08,09 Laundry, Linen and Housekeeping 517,733,150 19 Non Physician Anesthetist 0
10,11 Dietary and Cafeteria 351,784,792 20,21,22,23 Education Programs 801,394,714
Total General Service Cost Centers 20,048,193,574

State Profile for Massachusetts - 2024