Astrelis
Psychiatric hospital · Brookline, MA

BOURNEWOOD HOSPITAL

CCN 224022NORFOLK CountyProprietaryUrban (USDA RUCC)102 bedsLatest FY 2024
Cost-report basis
HCRIS · as filed
Not audited by Astrelis
The read

A hospital in Brookline, MA. It ran an operating loss of 3.9% in FY24 on $40.5M of operating revenue. It held 10 days of cash on hand (67th percentile of 422 Psychiatric hospitals on liquidity, FY24 pool). Operating margin declined from 12.0% in FY20 to -3.9% in FY24, though it rose 13.3 points in the most recent year.

Operating margin · FY24
-3.9%
Astrelis calculation · as-filed inputs
13.3 pts vs FY23
vs Psychiatric hospitals31st pctl of 437 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Days cash on hand · FY24
10d
all sources
Astrelis calculation · as-filed inputs
10 days vs FY23
vs Psychiatric hospitals67th pctl of 422 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Total operating revenue · FY24
$40.5M
Astrelis calculation · as-filed inputs
$0.8M vs FY23
vs Psychiatric hospitals74th pctl of 509 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
Total margin · incl. nonoperating · FY24
-3.9%
Astrelis calculation · as-filed inputs
13.3 pts vs FY23
vs Psychiatric hospitals23rd pctl of 434 (FY24 pool)
pool: this metric's own fiscal year · excludes historical, non-panel, and out-of-range values
One point of operating margin at BOURNEWOOD HOSPITAL is about $405K per year (1% of FY24 total operating revenue).

Where BOURNEWOOD HOSPITAL sits among Psychiatric hospitals

Operating margin · FY24 pool · n = 437 of 601 filed

Each point is one Psychiatric hospital in the national FY24 distribution for this provider type, placed by operating margin. Facilities are not matched on size, case mix, or market; that is the matched-peer comparison in the paid benchmark. The Psychiatric hospital FY24 median is +4.8%. Descriptive context only, not a ranking.

-20%-10%0%+10%+20%Psychiatric hospital median +4.8%BOURNEWOOD HOSPITAL -3.9%-20%0%+20%Psychiatric hospital median +4.8%BOURNEWOOD HOSPITAL -3.9%
One psychiatric hospitalBOURNEWOOD HOSPITALPsychiatric hospital median

The money

$ thousands · HCRIS cost-report basis · as filed, QA-gated

Ratios tell you how this hospital is doing. Statements tell you what kind of organization it is, and where the money comes from. Every figure below traces to a public cost-report filing, shown as filed. A ratio computes only when every input is reported in the filing (otherwise its cell states which input is Not reported in source); a year whose balance sheet does not reconcile is labeled, and its derived ratios read Astrelis calculation unavailable. Not audited by Astrelis.

Operating margin
-3.9% (FY24)
Operating income ÷ total operating revenue
Astrelis calculation · HCRIS WS G-3
Total margin
-3.9% (FY24)
Net income ÷ total revenue incl. nonoperating
Astrelis calculation · HCRIS WS G-3
Days cash on hand
10d (FY24)
Cash, investments & board-designated reserves ÷ daily operating expense (excl. depreciation)
Astrelis calculation · HCRIS WS G / G-3
Current ratio
0.67× (FY24)
Total current assets ÷ current liabilities
Astrelis calculation · HCRIS WS G
Equity financing ratio
-4% (FY24)
Total net assets ÷ total assets
Astrelis calculation · HCRIS WS G
Days in net patient A/R
45d (FY24)
Net patient receivables ÷ (net patient revenue ÷ 365), same fiscal year
Astrelis calculation · HCRIS WS G / G-3
$ in thousands
Line itemFY22FY23FY24
Patient revenue37,00438,20540,029
Other operating revenue1,9921,519446
Total operating revenue38,99639,72340,475
Total operating expenses35,81946,55242,056
Operating income3,177(6,829)(1,581)
Operating margin %+8.1%-17.2%-3.9%
Investment income2210
Other non-operating, net(1)00
Net income3,178(6,827)(1,571)
Net income %+8.2%-17.2%-3.9%
— = Not reported in source for that year.
HCRIS Worksheet G-3 / S-3 · $ thousands · FY20–FY24 · FY20–21 may include COVID-era relief funding in nonoperating income

How it operates

quality & operational context · CMS public reporting

A 102-bed psychiatric hospital running at 91% occupancy, where the average stay runs 11.0 days, and operating cost runs $1,237 per patient day.

The metrics this hospital type is judged on: care quality, patient experience, and scale. Each is labeled by provenance class and public source; descriptive context only, never a ranking or adequacy claim. Provenance labels: Reported value is copied from the named public source; Astrelis calculation is a formula applied to unchanged reported inputs, with the formula shown; Illustrative estimate is a benchmark gap, multiplier, or scenario — never a measurement.

Scale and flow
Occupancy
91.1%
Reported value2024
HCRIS WS S-3
Average daily census
93.15
Reported value2024
HCRIS WS S-3
Staffed beds (acute)
102
Reported value2024
HCRIS WS S-3
Annual discharges
3,093
Reported value2024
HCRIS WS S-3
Average length of stay
11 days
Reported value2024
HCRIS WS S-3
Cost per patient day
$1,237
Astrelis calculation2024
Astrelis calculation — total operating expense ÷ total patient days (HCRIS WS G-3 / S-3)
Cost per discharge (unadjusted)
$13,597
Astrelis calculation2024
Astrelis calculation — total operating expense ÷ discharges, NOT case-mix adjusted (adjusted discharges are not on the public filing set)
Outpatient share of patient revenue
13.4%
Reported value2024
HCRIS WS G-2 L28
How the care measures up
No public quality measures are reported for this facility in the current Care Compare refresh.

Trajectory

Cost-report basis · 5 reporting years
Operating margin
+12.0%+10.7%+8.1%-17.2%-3.9%FY20FY21FY22FY23FY24
Days cash on hand
18 days13 days2 days0 days10 daysFY20FY21FY22FY23FY24

The county this hospital serves

MIDDLESEX County, MA · metro, 1M+ population
Median household income
$126.5K
vs $82.1K US
Poverty rate
6.6%
vs 12.5% US
Uninsured
1.9%
vs 8.6% US
Age 65+
17.4%
vs 16.8% US
Fair or poor health
13.3%
self-reported, adults · CDC PLACES
Primary-care shortage
Designated
HRSA HPSA
Economic context: 3.9% of county personal income is Medicare/Medicaid medical benefits; 9.5% arrives as government transfers (BEA, 2022).

Illustrative advocacy scenario: what this hospital means to Middlesex County

Illustrative estimate · FY24 cost report
Direct annual spending
$42.1M
total operating expense · Reported value, not a local-capture estimate
Economic activity
$96.7M
direct spending × 2.30 · AHA national hospital economic activity report — a national hospital ratio, not a CAH or county figure · Illustrative estimate
Employment and labor income multipliers are from the National Center for Rural Health Works 2016 study of Critical Access Hospital economic impact (IMPLAN Type II, U.S. rural county populations); the economic-activity ratio is from the AHA national hospital economic activity report and describes U.S. hospitals as a whole; it is not a CAH-specific or county-specific figure. Applying any of these to an individual facility is an illustrative advocacy scenario, not a measurement: local capture depends on payroll residency, purchasing patterns, and county economic structure the sources do not observe. This facility is not a critical access hospital, so the NCRHW-derived lines borrow from a different hospital type; the label says so here rather than in the number. Direct figures are reported values from the facility's HCRIS cost report. Want a defensible facility-specific figure? Request a Facility Economic Impact Study →
Operating margin vs its peer poolFY24Astrelis calculation

-3.9% operating margin — 31th percentile of 437 peers (FY24 pool).

The Board Briefing

Operating margin improved 13.3 points vs FY23 — the briefing traces why, line by line.

Reserve The Board Briefing →
Performance Benchmark Report

8.7 points below the cohort median — at current revenue, approximately $3.5M less operating income than the median rate.

(-3.9% facility vs 4.8% peer median) = 8.7 points below the median × $40.5M revenue ≈ $3.5M less operating income than the median rate
Reserve Performance Benchmark Report →
How we calculated this

Operating margin vs its peer pool: FY24 pool · n = 437.

Performance Benchmark Report: FY24 peer pool · n = 437 · conservative low band; acuity limits stated in the report.

Report coverage: Limited Facility Benchmark. 12 of 17 facility measures available from public sources. The report covers the available measures against their peer benchmarks; measures the public record does not carry become findings. Coverage is disclosed here before you reserve, and thin data is never a decline reason. The refund guarantee stands: if we cannot deliver the published scope, you pay nothing.
build b4c6848142a7 · 2026-08-02 · b6d49cc