HMP can easily create customized reports and mix or create new peer groups and compare them to state or national benchmarks.

1. 1

2. Table of Contents
Executive Summary 3-5
Financial and Operational Study 6 - 59
• Total Profit Margin 6 - 14
• Total Operating Profit Margin 15 - 23
• Total Labor Cost as a Percentage of Total Operating Revenues 24 - 32
• Full-Time Equivalent (FTE) Staff per Adjusted Occupied Bed (AOB) 33 - 41
• Days Net Patient Revenue in Accounts Receivable (AR) 42 - 50
• Average Age of Plant and Equipment 51 - 59
Introduction to Healthcare Management Partners 60 - 64
Clients Our Professionals Have Served 65 - 66
Firm Leadership 67 - 70
Contact Information 71
October 2010 2

3. Executive Summary – Overview
Healthcare Management Partners (HMP) is a hospital and healthcare services management firm. For decades, all of its senior
executives have been building and operating thriving healthcare organizations, including CEO, COO and CFO assignments
across the spectrum of healthcare services providers. This knowledge base gives HMP a unique perspective on what tools are
necessary to handle the issues facing any healthcare provider organization, and is what prompted HMP to create HMP
MetricsTM. Our executives understand the value of being able to measure hospital performance relative to comparable
facilities and against “1st Quartile” or “High Performing” competitors.
Utilizing the last six years of publicly available hospital Medicare cost report data, HMP has conducted an extensive study
comparing performance within six hospital peer groups. We can easily create custom peer groups and metrics. These groups
selected include the following:
1. All General Acute Care Hospitals Regardless of Ownership or Sponsorship
2. All Investor Owned General Acute Care Hospitals
3. All Not-For-Profit General Acute Care Hospitals, including Institutions Sponsored by Religious Organizations
4. All State and Local Government Owned General Acute Care Hospitals
5. Free Standing Children’s Hospitals
6. All Non-Federal Major Teaching Hospitals
Using proprietary filters, data contained in the HMP Metrics database has been “scrubbed” to exclude partial period or
statistically aberrant data elements for individual hospitals or health systems. It also excludes Federal Government hospitals,
specialty hospitals (e.g., long-term acute care) and general acute care hospitals for which 30% or more of its total licensed
beds are comprised of sub-acute beds. This data validation process produces highly accurate and defensible peer group
comparisons for dozens of standard industry metrics.
This report measures several commonly used metrics to further stratify these hospital types into quartiles in order to illustrate
the benchmarks for poor to exceptional performance for each of the metrics. With this information, one can quickly assess the
relative financial well-being of any facility in any of these groups. HMP can easily create custom reports and mix or create
new peer groups and compare them to state, local or national benchmarks.
October 2010 3

4. Executive Summary – Key Terms
Quartile Rankings: Quartile rankings were assigned based on the mean values calculated for all state and local
government owned general acute care hospitals within the peer groups.
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States Regardless of Bed Size
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.94% 8.49% 169 10.55% 9.41% 176 12.36% 11.54% 183
2nd Quartile 3.56% 3.26% 170 4.40% 4.17% 180 5.67% 5.45% 185
3rd Quartile (0.03%) 0.07% 172 0.56% 0.73% 182 1.53% 1.48% 186
4th Quartile (7.07%) (6.18%) 174 (7.72%) (6.43%) 183 (5.76%) (4.82%) 187
Total Population 1.53% 1.72% 685 1.86% 2.64% 721 3.40% 3.17% 741
Excluded Cost Reports 50 53 45
Total Cost Reports 735 774 786
As noted above, the first quartile contains the top 25% of the best performing hospitals in an applicable peer group,
the second quartile contains those hospitals falling in the 26% to 50% range, the third quartile contains those
hospitals falling in the 51% to 75% range, and finally the fourth quartile contains those hospitals falling below 76%.
Mean Value: The mean value is the average of all amounts within a defined quartile or population.
Median Value: The report also contains the median value by quartile or total population.
Count: Actual number of qualified hospitals included in the mean or median calculation.
Excluded Cost Reports: Represents those metrics values not considered normative (i.e., outlier values). For
example, certain metric values that were greater than two standard deviations from the mean of a reported population
would be excluded from the analysis and included in this category.
October 2010 4

5. Executive Summary – Hospital Performance Metrics
A measure of overall hospital profitability presented as a percentage. A negative percentage
Total Profit Margin
indicates an overall loss, while a positive percentage indicates profitability.
A measure of operating profitability presented as a percentage. A negative percentage indicates
Total Operating Profit Margin
overall loss, while a positive percentage indicates profitability.
A measure of labor productivity. This metric divides labor costs by operating revenues. A
Total Labor Cost as a Percentage of
higher percentage compared to its peers indicates that a hospital uses more labor to produce its
Total Operating Revenues
revenue.
Measures the number of full-time equivalent (FTE) employees used for each occupied bed.
Full-Time Equivalent Staff (FTEs) per
Similar to the previous ratio, a higher percentage compared to its peers indicates that a hospital
Adjusted Occupied Bed (AOB)
uses more labor to treat its patients.
Measures the number of days it typically takes to collect accounts receivable. A higher
Days Net Patient Revenue in
percentage compared to its peers indicates that the hospital's revenue cycle is not as efficient as
Accounts Receivable (AR)
its peers.
Measures the average age of the hospital including capital improvements and major equipment
Average Age of Plant and Equipment purchases. A higher age compared to its peers indicates that the hospital has deferred the
replacement of its capital when compared to its peers, which can lead to further distress.
Source: Metrics are based on data extracted from Medicare cost reports filed each year with the Federal
Government. Accuracy of the data contained in the Medicare cost reports is certified by hospital management
when the report is filed. Any changes resulting from desk or field audits by Medicare and subsequently included in
the Hospital Cost Report Information System (HCRIS) database have also been reflected in the calculations.
Excludes partial-year Medicare cost reports, hospitals where 30% or more of total inpatient beds are non-acute, and
hospitals where the computed metric is more than 2 standard deviations from the mean.
October 2010 5

6. Total Profit Margin - Summary
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States Ranked by Number of Licensed Beds
2009 2008 2007
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 1.28% 1.17% 284 2.37% 2.99% 303 3.77% 3.34% 308
26 to 100 Beds 0.87% 0.97% 193 1.46% 2.42% 197 2.82% 2.21% 209
101 to 200 Beds 2.21% 2.60% 78 2.02% 2.71% 82 2.74% 3.26% 88
201 to 300 Beds 1.13% 2.73% 44 1.30% 1.47% 47 4.22% 3.92% 44
301 to 400 Beds 4.80% 5.04% 27 1.98% 3.07% 31 4.10% 5.21% 30
401 to 500 Beds 2.68% 2.40% 26 0.38% 1.75% 26 1.75% 2.80% 27
Over 500 Beds 2.93% 4.20% 33 0.90% 3.06% 35 4.80% 5.73% 35
Total All Hospitals 1.53% 1.72% 685 1.86% 2.64% 721 3.40% 3.17% 741
Excluded Cost Reports 50 53 45
Total Cost Reports 735 774 786
2006 2005 2004
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 3.50% 3.89% 291 2.40% 2.47% 253 2.39% 2.69% 216
26 to 100 Beds 2.48% 2.63% 204 2.55% 2.79% 220 1.99% 1.79% 265
101 to 200 Beds 3.29% 3.66% 83 2.65% 2.91% 88 2.23% 2.86% 89
201 to 300 Beds 4.55% 4.55% 46 4.34% 4.61% 45 2.77% 3.16% 46
301 to 400 Beds 5.52% 5.20% 33 3.75% 4.87% 32 3.02% 3.47% 31
401 to 500 Beds 2.44% 3.10% 28 1.38% 2.54% 28 1.69% 2.23% 27
Over 500 Beds 4.64% 5.27% 36 2.83% 4.42% 36 1.85% 3.13% 37
Total All Hospitals 3.37% 3.66% 721 2.64% 2.99% 702 2.22% 2.53% 711
Excluded Cost Reports 31 33 35
Total Cost Reports 752 735 746
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 6

7. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with 25 Licensed Beds or Less
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 10.09% 8.41% 71 11.67% 10.94% 75 13.13% 12.47% 77
2nd Quartile 3.13% 2.86% 71 4.71% 4.46% 76 6.12% 5.65% 77
3rd Quartile (0.51%) (0.42%) 71 0.68% 0.91% 76 1.52% 1.75% 77
4th Quartile (7.57%) (6.60%) 71 (7.43%) (6.14%) 76 (5.68%) (4.76%) 77
Total Population 1.28% 1.17% 284 2.37% 2.99% 303 3.77% 3.34% 308
Excluded Cost Reports 21 21 19
Total Cost Reports 305 324 327
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.38% 11.42% 72 12.37% 10.41% 63 11.69% 10.51% 54
2nd Quartile 5.71% 5.54% 73 4.43% 4.43% 63 4.80% 4.66% 54
3rd Quartile 1.71% 1.45% 73 0.39% 0.62% 63 0.60% 0.61% 54
4th Quartile (5.66%) (4.47%) 73 (7.44%) (6.52%) 64 (7.52%) (6.20%) 54
Total Population 3.50% 3.89% 291 2.40% 2.47% 253 2.39% 2.69% 216
Excluded Cost Reports 13 10 10
Total Cost Reports 304 263 226
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 7

8. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 26 and 100 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.54% 7.83% 48 9.49% 8.34% 49 11.93% 10.77% 52
2nd Quartile 2.87% 2.84% 48 3.82% 3.66% 49 4.42% 4.31% 52
3rd Quartile (1.08%) (1.15%) 48 0.34% 0.57% 49 0.95% 0.99% 52
4th Quartile (7.65%) (6.49%) 49 (7.60%) (6.37%) 50 (5.86%) (4.86%) 53
Total Population 0.87% 0.97% 193 1.46% 2.42% 197 2.82% 2.21% 209
Excluded Cost Reports 10 13 8
Total Cost Reports 203 210 217
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 10.93% 9.26% 51 10.53% 9.39% 55 10.66% 9.10% 66
2nd Quartile 4.41% 4.39% 51 4.55% 4.34% 55 3.83% 3.94% 66
3rd Quartile 0.95% 1.02% 51 1.03% 1.04% 55 0.07% 0.11% 66
4th Quartile (6.36%) (5.24%) 51 (5.91%) (3.87%) 55 (6.48%) (5.18%) 67
Total Population 2.48% 2.63% 204 2.55% 2.79% 220 1.99% 1.79% 265
Excluded Cost Reports 4 9 12
Total Cost Reports 208 229 277
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 8

9. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 101 and 200 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.64% 8.39% 19 10.90% 9.32% 20 11.45% 10.01% 22
2nd Quartile 4.16% 3.89% 19 4.59% 4.33% 20 4.74% 4.78% 22
3rd Quartile 1.28% 1.44% 20 0.87% 1.30% 21 1.49% 1.44% 22
4th Quartile (5.79%) (6.01%) 20 (7.72%) (7.31%) 21 (6.70%) (6.33%) 22
Total Population 2.21% 2.60% 78 2.02% 2.71% 82 2.74% 3.26% 88
Excluded Cost Reports 8 11 8
Total Cost Reports 86 93 96
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.76% 10.42% 20 10.82% 8.96% 22 10.21% 8.45% 22
2nd Quartile 5.32% 5.35% 21 4.84% 4.43% 22 4.58% 4.44% 22
3rd Quartile 2.12% 1.88% 21 1.14% 1.30% 22 1.34% 1.13% 22
4th Quartile (5.64%) (4.73%) 21 (6.21%) (4.72%) 22 (6.78%) (4.72%) 23
Total Population 3.29% 3.66% 83 2.65% 2.91% 88 2.23% 2.86% 89
Excluded Cost Reports 9 8 6
Total Cost Reports 92 96 95
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 9

10. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 201 and 300 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 8.06% 5.67% 11 9.93% 9.50% 11 11.37% 10.77% 11
2nd Quartile 3.49% 3.63% 11 3.49% 3.56% 12 6.64% 6.45% 11
3rd Quartile 0.62% 0.84% 11 0.09% 0.54% 12 2.32% 2.06% 11
4th Quartile (7.64%) (8.63%) 11 (7.59%) (7.33%) 12 (3.43%) (1.88%) 11
Total Population 1.13% 2.73% 44 1.30% 1.47% 47 4.22% 3.92% 44
Excluded Cost Reports 3 2 3
Total Cost Reports 47 49 47
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.02% 10.59% 11 10.11% 9.52% 11 8.41% 8.10% 11
2nd Quartile 6.62% 6.31% 11 5.96% 6.18% 11 5.15% 5.04% 11
3rd Quartile 3.66% 3.87% 12 3.11% 2.82% 11 1.99% 2.00% 12
4th Quartile (2.37%) (2.07%) 12 (1.32%) (1.26%) 12 (3.80%) (3.08%) 12
Total Population 4.55% 4.55% 46 4.34% 4.61% 45 2.77% 3.16% 46
Excluded Cost Reports 3 3 3
Total Cost Reports 49 48 49
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 10

11. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 301 and 400 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.24% 10.67% 6 10.45% 10.72% 7 13.07% 11.93% 7
2nd Quartile 6.94% 7.10% 7 5.61% 5.99% 8 8.82% 9.10% 7
3rd Quartile 4.04% 4.05% 7 1.58% 1.60% 8 2.68% 3.13% 8
4th Quartile (2.10%) (1.73%) 7 (8.65%) (7.69%) 8 (6.45%) (2.55%) 8
Total Population 4.80% 5.04% 27 1.98% 3.07% 31 4.10% 5.21% 30
Excluded Cost Reports 2 1 3
Total Cost Reports 29 32 33
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 15.01% 12.97% 8 10.07% 9.80% 8 11.18% 11.00% 7
2nd Quartile 7.01% 6.52% 8 6.27% 5.99% 8 5.36% 5.42% 8
3rd Quartile 3.65% 3.34% 8 3.70% 4.21% 8 1.98% 1.96% 8
4th Quartile (2.56%) 0.05% 9 (5.04%) (3.52%) 8 (5.41%) (1.79%) 8
Total Population 5.52% 5.20% 33 3.75% 4.87% 32 3.02% 3.47% 31
Excluded Cost Reports 0 1 2
Total Cost Reports 33 33 33
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 11

12. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 401 and 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.92% 9.97% 6 6.88% 6.53% 6 8.86% 8.23% 6
2nd Quartile 4.74% 4.34% 6 4.44% 4.78% 6 5.70% 5.96% 7
3rd Quartile 1.62% 1.62% 7 0.92% 1.02% 7 0.78% 0.10% 7
4th Quartile (6.81%) (2.62%) 7 (9.21%) (8.34%) 7 (7.33%) (5.52%) 7
Total Population 2.68% 2.40% 26 0.38% 1.75% 26 1.75% 2.80% 27
Excluded Cost Reports 3 3 2
Total Cost Reports 29 29 29
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 10.04% 8.68% 7 8.55% 7.68% 7 8.41% 8.02% 6
2nd Quartile 4.30% 4.11% 7 4.04% 3.75% 7 3.62% 3.24% 7
3rd Quartile 1.32% 1.16% 7 1.25% 1.19% 7 1.41% 1.79% 7
4th Quartile (5.89%) (4.30%) 7 (8.34%) (10.59%) 7 (5.73%) (6.08%) 7
Total Population 2.44% 3.10% 28 1.38% 2.54% 28 1.69% 2.23% 27
Excluded Cost Reports 1 1 2
Total Cost Reports 29 29 29
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 12

13. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Over 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.12% 10.67% 8 9.35% 9.18% 8 13.53% 12.61% 8
2nd Quartile 6.40% 6.26% 8 4.70% 4.33% 9 7.69% 7.64% 9
3rd Quartile 1.51% 1.83% 8 (0.46%) (2.22%) 9 3.58% 3.56% 9
4th Quartile (6.17%) (4.26%) 9 (9.04%) (8.03%) 9 (4.65%) (2.18%) 9
Total Population 2.93% 4.20% 33 0.90% 3.06% 35 4.80% 5.73% 35
Excluded Cost Reports 3 2 2
Total Cost Reports 36 37 37
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 13.49% 12.15% 9 10.80% 10.21% 9 10.21% 8.95% 9
2nd Quartile 6.47% 6.28% 9 5.38% 5.13% 9 4.36% 4.48% 9
3rd Quartile 3.94% 4.27% 9 1.50% 1.72% 9 0.89% 0.60% 9
4th Quartile (5.33%) (4.31%) 9 (6.35%) (6.71%) 9 (7.05%) (6.48%) 10
Total Population 4.64% 5.27% 36 2.83% 4.42% 36 1.85% 3.13% 37
Excluded Cost Reports 1 1 0
Total Cost Reports 37 37 37
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 13

14. Peer Group Comparison – Total Profit Margin
Total Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States Regardless of Bed Size
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.94% 8.49% 169 10.55% 9.41% 176 12.36% 11.54% 183
2nd Quartile 3.56% 3.26% 170 4.40% 4.17% 180 5.67% 5.45% 185
3rd Quartile (0.03%) 0.07% 172 0.56% 0.73% 182 1.53% 1.48% 186
4th Quartile (7.07%) (6.18%) 174 (7.72%) (6.43%) 183 (5.76%) (4.82%) 187
Total Population 1.53% 1.72% 685 1.86% 2.64% 721 3.40% 3.17% 741
Excluded Cost Reports 50 53 45
Total Cost Reports 735 774 786
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.89% 10.94% 178 11.11% 9.59% 175 10.70% 9.33% 175
2nd Quartile 5.40% 5.43% 180 4.73% 4.73% 175 4.39% 4.45% 177
3rd Quartile 1.86% 1.61% 181 1.10% 1.26% 175 0.70% 0.79% 178
4th Quartile (5.48%) (4.23%) 182 (6.27%) (5.05%) 177 (6.60%) (5.50%) 181
Total Population 3.37% 3.66% 721 2.64% 2.99% 702 2.22% 2.53% 711
Excluded Cost Reports 31 33 35
Total Cost Reports 752 735 746
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 14

15. Total Operating Profit Margin - Summary
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States Ranked by Number of Licensed Beds
2009 2008 2007
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less (6.16%) (5.87%) 247 (5.71%) (5.11%) 254 (4.88%) (4.01%) 269
26 to 100 Beds (6.13%) (4.46%) 176 (5.36%) (3.95%) 180 (4.22%) (3.40%) 194
101 to 200 Beds (2.96%) (1.83%) 69 (2.49%) (1.66%) 72 (1.87%) (1.82%) 76
201 to 300 Beds (1.22%) (0.45%) 40 (1.29%) (0.34%) 41 (0.26%) (0.10%) 39
301 to 400 Beds 0.13% (0.68%) 25 (2.07%) (1.38%) 29 (2.69%) (1.48%) 28
401 to 500 Beds (2.86%) (3.21%) 21 (5.07%) (5.08%) 23 (3.65%) (4.11%) 22
Over 500 Beds (3.43%) (2.97%) 27 (6.97%) (7.30%) 29 (6.91%) (6.43%) 29
Total All Hospitals (4.97%) (4.26%) 605 (4.82%) (3.97%) 628 (4.02%) (3.32%) 657
Excluded Cost Reports 130 146 129
Total Cost Reports 735 774 786
2006 2005 2004
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less (4.94%) (4.55%) 256 (6.26%) (5.84%) 214 (6.54%) (5.53%) 177
26 to 100 Beds (4.41%) (2.95%) 194 (3.98%) (3.38%) 212 (3.88%) (2.87%) 248
101 to 200 Beds (1.54%) (0.09%) 73 (2.40%) (1.43%) 81 (2.70%) (1.48%) 81
201 to 300 Beds (0.29%) (0.12%) 43 0.79% 1.39% 42 (0.83%) 0.83% 42
301 to 400 Beds (0.09%) (0.10%) 31 (1.21%) 0.92% 30 (2.11%) (0.47%) 30
401 to 500 Beds (1.71%) 0.71% 24 (3.24%) (0.37%) 23 (3.12%) (0.50%) 25
Over 500 Beds (5.05%) (4.98%) 32 (5.69%) (6.44%) 30 (5.23%) (4.55%) 29
Total All Hospitals (3.75%) (2.76%) 653 (4.16%) (3.42%) 632 (4.22%) (2.88%) 632
Excluded Cost Reports 99 103 114
Total Cost Reports 752 735 746
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 15

16. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with 25 Licensed Beds or Less
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 5.06% 3.03% 61 4.42% 3.30% 63 6.11% 5.79% 67
2nd Quartile (2.98%) (3.00%) 62 (2.77%) (2.63%) 63 (1.35%) (1.76%) 67
3rd Quartile (8.76%) (8.83%) 62 (7.51%) (7.02%) 64 (7.08%) (6.82%) 67
4th Quartile (17.79%) (17.31%) 62 (16.79%) (16.48%) 64 (17.01%) (17.19%) 68
Total Population (6.16%) (5.87%) 247 (5.71%) (5.11%) 254 (4.88%) (4.01%) 269
Excluded Cost Reports 58 70 58
Total Cost Reports 305 324 327
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 5.83% 3.90% 64 4.66% 3.19% 53 3.30% 2.65% 44
2nd Quartile (1.89%) (1.91%) 64 (3.12%) (3.08%) 53 (2.72%) (2.84%) 44
3rd Quartile (7.47%) (7.34%) 64 (8.13%) (8.26%) 54 (8.99%) (9.12%) 44
4th Quartile (16.24%) (15.20%) 64 (18.20%) (18.17%) 54 (17.49%) (16.70%) 45
Total Population (4.94%) (4.55%) 256 (6.26%) (5.84%) 214 (6.54%) (5.53%) 177
Excluded Cost Reports 48 49 49
Total Cost Reports 304 263 226
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 16

17. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 26 and 100 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 4.78% 3.71% 44 5.28% 4.40% 45 6.10% 3.77% 48
2nd Quartile (2.39%) (2.25%) 44 (1.51%) (1.23%) 45 (1.71%) (1.91%) 48
3rd Quartile (8.58%) (8.55%) 44 (7.72%) (7.94%) 45 (5.94%) (6.06%) 49
4th Quartile (18.34%) (18.17%) 44 (17.49%) (16.47%) 45 (15.08%) (14.54%) 49
Total Population (6.13%) (4.46%) 176 (5.36%) (3.95%) 180 (4.22%) (3.40%) 194
Excluded Cost Reports 27 30 23
Total Cost Reports 203 210 217
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 5.95% 4.02% 48 6.06% 4.63% 53 7.11% 5.41% 62
2nd Quartile (0.87%) (0.94%) 48 (0.75%) (0.77%) 53 (0.64%) (0.54%) 62
3rd Quartile (5.77%) (5.52%) 49 (6.11%) (6.03%) 53 (6.10%) (5.81%) 62
4th Quartile (16.65%) (15.28%) 49 (15.12%) (14.11%) 53 (15.89%) (13.76%) 62
Total Population (4.41%) (2.95%) 194 (3.98%) (3.38%) 212 (3.88%) (2.87%) 248
Excluded Cost Reports 14 17 29
Total Cost Reports 208 229 277
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 17

18. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 101 and 200 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 7.83% 4.95% 17 8.22% 5.70% 18 8.84% 6.70% 19
2nd Quartile (0.25%) (0.14%) 17 0.45% (0.36%) 18 0.53% (0.03%) 19
3rd Quartile (4.70%) (4.49%) 17 (3.82%) (3.37%) 18 (3.60%) (3.52%) 19
4th Quartile (14.08%) (13.58%) 18 (14.82%) (14.31%) 18 (13.26%) (12.68%) 19
Total Population (2.96%) (1.83%) 69 (2.49%) (1.66%) 72 (1.87%) (1.82%) 76
Excluded Cost Reports 17 21 20
Total Cost Reports 86 93 96
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.02% 8.63% 18 6.85% 5.72% 20 6.33% 4.70% 20
2nd Quartile 1.55% 1.26% 18 0.65% 0.46% 20 0.58% 0.31% 20
3rd Quartile (2.60%) (1.98%) 18 (3.51%) (3.07%) 20 (3.99%) (4.16%) 20
4th Quartile (13.47%) (12.09%) 19 (13.05%) (10.88%) 21 (13.21%) (12.08%) 21
Total Population (1.54%) (0.09%) 73 (2.40%) (1.43%) 81 (2.70%) (1.48%) 81
Excluded Cost Reports 19 15 14
Total Cost Reports 92 96 95
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 18

19. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 201 and 300 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 11.43% 9.91% 10 10.21% 8.85% 10 9.27% 8.63% 9
2nd Quartile 0.38% (0.22%) 10 1.47% 1.40% 10 1.99% 1.35% 10
3rd Quartile (3.78%) (4.16%) 10 (1.54%) (1.73%) 10 (1.30%) (0.73%) 10
4th Quartile (12.91%) (12.13%) 10 (14.03%) (12.74%) 11 (10.07%) (9.80%) 10
Total Population (1.22%) (0.45%) 40 (1.29%) (0.34%) 41 (0.26%) (0.10%) 39
Excluded Cost Reports 7 8 8
Total Cost Reports 47 49 47
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 9.59% 7.74% 10 9.79% 6.41% 10 6.97% 5.12% 10
2nd Quartile 1.76% 1.26% 11 2.59% 2.65% 10 1.95% 1.89% 10
3rd Quartile (1.94%) (1.58%) 11 (0.20%) (0.23%) 11 (1.02%) (1.23%) 11
4th Quartile (9.65%) (8.76%) 11 (8.05%) (6.18%) 11 (10.26%) (10.28%) 11
Total Population (0.29%) (0.12%) 43 0.79% 1.39% 42 (0.83%) 0.83% 42
Excluded Cost Reports 6 6 7
Total Cost Reports 49 48 49
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 19

20. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 301 and 400 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 8.97% 8.13% 6 7.12% 4.74% 7 8.76% 6.78% 7
2nd Quartile 2.59% 2.77% 6 1.54% 2.09% 7 1.90% 3.03% 7
3rd Quartile (2.29%) (2.63%) 6 (3.90%) (3.98%) 7 (4.62%) (4.95%) 7
4th Quartile (7.47%) (6.35%) 7 (11.66%) (11.59%) 8 (16.77%) (17.13%) 7
Total Population 0.13% (0.68%) 25 (2.07%) (1.38%) 29 (2.69%) (1.48%) 28
Excluded Cost Reports 4 3 5
Total Cost Reports 29 32 33
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 12.42% 13.03% 7 10.83% 9.05% 7 11.07% 10.71% 7
2nd Quartile 2.30% 2.84% 8 2.98% 3.30% 7 1.17% 0.97% 7
3rd Quartile (2.38%) (2.11%) 8 (2.55%) (3.92%) 8 (1.96%) (1.41%) 8
4th Quartile (11.15%) (8.06%) 8 (14.09%) (14.89%) 8 (16.67%) (16.80%) 8
Total Population (0.09%) (0.10%) 31 (1.21%) 0.92% 30 (2.11%) (0.47%) 30
Excluded Cost Reports 2 3 3
Total Cost Reports 33 33 33
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 20

21. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 401 and 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 5.08% 4.65% 5 4.22% 4.15% 5 5.22% 4.31% 5
2nd Quartile (1.24%) (0.86%) 5 (0.74%) (0.49%) 6 0.15% 0.43% 5
3rd Quartile (5.04%) (5.36%) 5 (6.32%) (6.16%) 6 (5.91%) (5.85%) 6
4th Quartile (9.03%) (8.13%) 6 (15.88%) (17.06%) 6 (11.94%) (12.17%) 6
Total Population (2.86%) (3.21%) 21 (5.07%) (5.08%) 23 (3.65%) (4.11%) 22
Excluded Cost Reports 8 6 7
Total Cost Reports 29 29 29
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 7.11% 5.73% 6 4.39% 3.20% 5 5.79% 6.30% 6
2nd Quartile 2.23% 2.51% 6 1.26% 1.41% 6 1.28% 1.22% 6
3rd Quartile (3.85%) (2.93%) 6 (3.30%) (3.33%) 6 (2.49%) (1.84%) 6
4th Quartile (12.33%) (12.37%) 6 (14.03%) (12.39%) 6 (15.08%) (15.59%) 7
Total Population (1.71%) 0.71% 24 (3.24%) (0.37%) 23 (3.12%) (0.50%) 25
Excluded Cost Reports 5 6 4
Total Cost Reports 29 29 29
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 21

22. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States with Over 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 5.36% 3.38% 6 3.53% 1.53% 7 2.39% 1.13% 7
2nd Quartile 0.03% (0.27%) 7 (4.96%) (5.48%) 7 (3.08%) (3.56%) 7
3rd Quartile (5.32%) (4.88%) 7 (8.61%) (8.38%) 7 (8.29%) (8.33%) 7
4th Quartile (12.51%) (12.59%) 7 (16.47%) (15.73%) 8 (17.19%) (15.26%) 8
Total Population (3.43%) (2.97%) 27 (6.97%) (7.30%) 29 (6.91%) (6.43%) 29
Excluded Cost Reports 9 8 8
Total Cost Reports 36 37 37
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 7.63% 2.86% 8 5.47% 2.29% 7 3.72% 3.25% 7
2nd Quartile (1.68%) (0.85%) 8 (2.05%) (1.87%) 7 (2.16%) (1.72%) 7
3rd Quartile (7.33%) (6.07%) 8 (8.43%) (8.75%) 8 (7.05%) (6.40%) 7
4th Quartile (18.84%) (19.83%) 8 (15.90%) (16.48%) 8 (14.17%) (14.60%) 8
Total Population (5.05%) (4.98%) 32 (5.69%) (6.44%) 30 (5.23%) (4.55%) 29
Excluded Cost Reports 5 7 8
Total Cost Reports 37 37 37
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 22

23. Peer Group Comparison – Total Operating Profit Margin
Total Operating Profit Margin
All State and Local Government Owned General Acute Care Hospitals in the United States Regardless of Bed Size
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 5.89% 4.08% 149 5.56% 4.74% 155 6.53% 5.32% 162
2nd Quartile (1.86%) (1.74%) 151 (1.59%) (1.52%) 156 (0.92%) (0.98%) 163
3rd Quartile (7.38%) (7.38%) 151 (6.61%) (6.63%) 157 (5.89%) (5.83%) 165
4th Quartile (16.15%) (15.84%) 154 (16.27%) (15.82%) 160 (15.42%) (15.34%) 167
Total Population (4.97%) (4.26%) 605 (4.82%) (3.97%) 628 (4.02%) (3.32%) 657
Excluded Cost Reports 130 146 129
Total Cost Reports 735 774 786
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 6.88% 5.49% 161 6.06% 4.63% 155 5.90% 4.73% 156
2nd Quartile (0.60%) (0.78%) 163 (0.97%) (0.99%) 156 (0.82%) (0.77%) 156
3rd Quartile (5.67%) (5.76%) 164 (5.89%) (6.39%) 160 (5.98%) (5.97%) 158
4th Quartile (15.34%) (14.76%) 165 (15.35%) (14.80%) 161 (15.52%) (14.99%) 162
Total Population (3.75%) (2.76%) 653 (4.16%) (3.42%) 632 (4.22%) (2.88%) 632
Excluded Cost Reports 99 103 114
Total Cost Reports 752 735 746
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 23

24. Total Labor Cost as a Percentage of Total Operating Revenues - Summary
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States Ranked by Number of Licensed Beds
2009 2008 2007
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 52.34% 52.58% 250 52.65% 53.18% 266 52.67% 52.82% 267
26 to 100 Beds 52.83% 53.77% 173 53.34% 53.77% 184 53.22% 53.21% 194
101 to 200 Beds 49.95% 49.82% 72 50.91% 49.53% 75 51.21% 50.46% 79
201 to 300 Beds 49.68% 47.12% 38 50.12% 48.60% 39 49.37% 49.16% 38
301 to 400 Beds 51.18% 50.94% 24 53.52% 53.95% 28 53.02% 52.36% 26
401 to 500 Beds 53.95% 52.79% 22 55.51% 58.00% 24 54.26% 55.02% 22
Over 500 Beds 49.32% 48.28% 28 51.73% 50.95% 28 51.15% 49.39% 30
Total All Hospitals 51.90% 52.04% 607 52.59% 52.64% 644 52.46% 52.20% 656
Excluded Cost Reports 128 130 130
Total Cost Reports 735 774 786
2006 2005 2004
Number of Licensed Beds
Mean Median Count Mean Median Count Mean Median Count
25 Beds or Less 51.71% 52.27% 260 52.55% 53.20% 218 52.64% 53.32% 187
26 to 100 Beds 53.72% 54.37% 189 54.21% 54.71% 210 54.18% 54.34% 244
101 to 200 Beds 52.30% 51.48% 81 51.16% 50.89% 85 51.50% 50.46% 83
201 to 300 Beds 50.98% 50.84% 41 51.83% 51.52% 41 50.53% 50.92% 40
301 to 400 Beds 51.92% 52.85% 31 52.80% 51.96% 30 53.05% 52.89% 30
401 to 500 Beds 53.18% 53.99% 25 52.22% 52.65% 24 51.77% 53.47% 23
Over 500 Beds 51.25% 51.03% 31 52.21% 51.61% 31 51.35% 50.65% 29
Total All Hospitals 52.36% 52.38% 658 52.85% 53.01% 639 52.88% 52.98% 636
Excluded Cost Reports 94 96 110
Total Cost Reports 752 735 746
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 24

25. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States with 25 Licensed Beds or Less
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 41.06% 41.45% 62 41.24% 41.94% 66 41.62% 42.60% 66
2nd Quartile 49.30% 49.29% 62 49.51% 49.72% 66 49.20% 49.32% 67
3rd Quartile 55.75% 55.60% 63 56.02% 55.63% 67 55.96% 55.89% 67
4th Quartile 63.03% 62.16% 63 63.60% 62.83% 67 63.72% 63.53% 67
Total Population 52.34% 52.58% 250 52.65% 53.18% 266 52.67% 52.82% 267
Excluded Cost Reports 55 58 60
Total Cost Reports 305 324 327
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 40.45% 40.49% 65 40.77% 41.52% 54 40.49% 40.70% 46
2nd Quartile 48.59% 48.64% 65 49.21% 49.38% 54 49.22% 48.71% 47
3rd Quartile 55.40% 55.70% 65 56.27% 56.41% 55 56.66% 56.76% 47
4th Quartile 62.42% 61.57% 65 63.66% 63.40% 55 63.93% 63.66% 47
Total Population 51.71% 52.27% 260 52.55% 53.20% 218 52.64% 53.32% 187
Excluded Cost Reports 44 45 39
Total Cost Reports 304 263 226
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 25

26. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 26 and 100 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 41.06% 41.38% 43 42.79% 43.83% 46 42.61% 43.10% 48
2nd Quartile 50.91% 51.22% 43 50.80% 50.71% 46 51.06% 51.17% 48
3rd Quartile 56.07% 55.68% 43 56.37% 56.46% 46 55.78% 55.77% 49
4th Quartile 63.03% 62.22% 44 63.38% 63.05% 46 63.17% 62.97% 49
Total Population 52.83% 53.77% 173 53.34% 53.77% 184 53.22% 53.21% 194
Excluded Cost Reports 30 26 23
Total Cost Reports 203 210 217
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 43.42% 44.20% 47 44.12% 45.50% 52 45.37% 45.94% 61
2nd Quartile 51.37% 51.10% 47 51.78% 51.55% 52 51.91% 51.67% 61
3rd Quartile 57.08% 57.00% 47 56.84% 56.78% 53 56.31% 56.04% 61
4th Quartile 62.85% 62.04% 48 63.88% 64.02% 53 63.14% 62.21% 61
Total Population 53.72% 54.37% 189 54.21% 54.71% 210 54.18% 54.34% 244
Excluded Cost Reports 19 19 33
Total Cost Reports 208 229 277
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 26

27. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 101 and 200 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 41.04% 42.60% 18 40.83% 42.43% 18 42.52% 43.76% 19
2nd Quartile 47.05% 47.11% 18 48.05% 48.13% 19 48.67% 48.59% 20
3rd Quartile 51.81% 51.61% 18 52.79% 52.69% 19 52.46% 52.17% 20
4th Quartile 59.91% 60.41% 18 61.44% 61.05% 19 60.77% 60.32% 20
Total Population 49.95% 49.82% 72 50.91% 49.53% 75 51.21% 50.46% 79
Excluded Cost Reports 14 18 17
Total Cost Reports 86 93 96
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 43.28% 44.68% 20 41.85% 43.17% 21 42.76% 43.52% 20
2nd Quartile 49.18% 48.98% 20 49.01% 49.32% 21 48.69% 48.68% 21
3rd Quartile 53.84% 53.45% 20 52.96% 52.21% 21 52.87% 52.68% 21
4th Quartile 62.38% 61.15% 21 60.37% 59.91% 22 61.26% 61.66% 21
Total Population 52.30% 51.48% 81 51.16% 50.89% 85 51.50% 50.46% 83
Excluded Cost Reports 11 11 12
Total Cost Reports 92 96 95
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 27

28. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 201 and 300 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 41.53% 42.07% 9 41.80% 42.84% 9 40.35% 41.40% 9
2nd Quartile 44.99% 45.15% 9 45.29% 44.86% 10 45.60% 45.02% 9
3rd Quartile 50.11% 48.62% 10 51.59% 51.11% 10 51.10% 50.60% 10
4th Quartile 60.79% 60.20% 10 60.98% 60.68% 10 59.14% 60.13% 10
Total Population 49.68% 47.12% 38 50.12% 48.60% 39 49.37% 49.16% 38
Excluded Cost Reports 9 10 9
Total Cost Reports 47 49 47
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 41.99% 43.02% 10 44.42% 45.26% 10 42.72% 44.07% 10
2nd Quartile 48.23% 47.29% 10 50.38% 50.56% 10 49.24% 49.30% 10
3rd Quartile 53.07% 52.90% 10 53.55% 53.98% 10 52.68% 52.57% 10
4th Quartile 59.76% 59.41% 11 58.33% 57.09% 11 57.47% 56.36% 10
Total Population 50.98% 50.84% 41 51.83% 51.52% 41 50.53% 50.92% 40
Excluded Cost Reports 8 7 9
Total Cost Reports 49 48 49
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 28

29. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 301 and 400 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 43.11% 44.32% 6 44.42% 46.51% 7 44.80% 46.21% 6
2nd Quartile 48.35% 47.82% 6 51.63% 51.74% 7 50.17% 50.38% 6
3rd Quartile 54.16% 54.53% 6 55.61% 55.83% 7 54.03% 53.84% 7
4th Quartile 59.10% 59.10% 6 62.43% 61.55% 7 61.49% 61.58% 7
Total Population 51.18% 50.94% 24 53.52% 53.95% 28 53.02% 52.36% 26
Excluded Cost Reports 5 4 7
Total Cost Reports 29 32 33
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 43.81% 45.27% 7 44.80% 45.71% 7 45.77% 46.02% 7
2nd Quartile 47.79% 47.06% 8 50.22% 50.63% 7 49.79% 50.55% 7
3rd Quartile 54.99% 54.93% 8 54.05% 54.16% 8 53.56% 53.39% 8
4th Quartile 60.08% 58.66% 8 60.80% 58.93% 8 61.75% 61.38% 8
Total Population 51.92% 52.85% 31 52.80% 51.96% 30 53.05% 52.89% 30
Excluded Cost Reports 2 3 3
Total Cost Reports 33 33 33
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 29

30. Peer Group Comparison – Total Labor Cost as a Percent of Total Op. Rev.
Total Labor Cost as a Percentage of Total Operating Revenues
All State and Local Government Owned General Acute Care Hospitals in the United States with Between 401 and 500 Licensed Beds
2009 2008 2007
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 44.35% 46.41% 5 43.78% 43.73% 6 42.98% 41.84% 5
2nd Quartile 49.05% 48.45% 5 52.34% 51.46% 6 48.51% 47.62% 5
3rd Quartile 56.03% 55.70% 6 60.52% 60.56% 6 57.95% 58.46% 6
4th Quartile 63.96% 64.49% 6 65.39% 65.48% 6 64.76% 64.03% 6
Total Population 53.95% 52.79% 22 55.51% 58.00% 24 54.26% 55.02% 22
Excluded Cost Reports 7 5 7
Total Cost Reports 29 29 29
2006 2005 2004
Quartile Rank
Mean Median Count Mean Median Count Mean Median Count
1st Quartile 43.13% 42.85% 6 42.85% 43.48% 6 41.28% 41.76% 5
2nd Quartile 49.03% 47.89% 6 49.51% 48.70% 6 48.59% 49.21% 6
3rd Quartile 55.81% 55.69% 6 54.78% 54.74% 6 54.68% 54.27% 6
4th Quartile 63.09% 62.58% 7 61.74% 61.82% 6 60.80% 60.92% 6
Total Population 53.18% 53.99% 25 52.22% 52.65% 24 51.77% 53.47% 23
Excluded Cost Reports 4 5 6
Total Cost Reports 29 29 29
Notes:
• Excludes partial-year cost reports and those cost reports deemed to be outliers (e.g., values greater than two standard deviations from the mean of the reported population).
• Excludes Federal, specialty hospitals and general acute care hospitals for which 30% or more of total licensed beds are comprised of sub acute beds.
October 2010 30