As of the July, 2022, release via CMS

HONORHEALTH JOHN C. LINCOLN MED CTR

CMS id: 030014
250 EAST DUNLAP, PHOENIX AZ 85020. County: MARICOPA
System: HONORHEALTH
CBSA: Phoenix-Mesa-Chandler, AZ

The 258-bed, acute-care hospital had $-31,189,888 in net service to patients*, with a total profit margin of 8.69229% in fiscal year 2021, the latest year available.
It spent 2.95% of its operating expenses on uncompensated care and reported $48,787,159 in Medicaid shortfall.

* For more about Net Service to Patients and operating revenue, please the finance section below.

Note: Medians are from acute-care hospitals with "complete" fiscal years. For more about how we calculated medians and cost reports in general, please click here.

Details

	2017	2018	2019	2020	2021
# of days in fyear	365	365	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	218 118	218 118	218 119.5	218 118	218 119
Total beds Median	262 162	262 162	262 162	262 162	258 163.5
FTEs Median	1,489.76 788.06	1,390.79 793.42	1,411.75 806.03	1,354.86 787.61	1,385.23 804.34

Finances As they appear in worksheet G3 of the cost reports.

Note: Net Patient Revenue is considered operating revenue, which means Net Service to Patients is considered operating profit. Click here for more about cost report financials

Hospital cost reports are an enormously complicated dataset. There are whole organizations and an offical CMS vendor dedicated to helping researchers work with the data.
It's important to understand that hospital financials in cost reports are not organized in the same as other sources such as annual financial reports to bond holders.

The biggest difference is the concept of operating revenue and profit. Net Service to patients (NS2P), which is the sum of net patient revenue minus operating expenses, is considered the equivalent of operating profit according to the Medicaid and CHIP Payment and Access Commission (MACPAC). See the last paragraph of "Primary Data Sources" on page 55 of Annual Analysis of Disproportionate Share Hospital Allotments to States (PDF).

That would make Net Patient Revenue = operating revenue.

All this makes things challenging when comparing what's reported in cost reports to other sources. It becomes clearer when you consider that, beyond the purpose of reimbursement, cost reports are a tool for policymakers trying to understand the financial situation of a hospital doing the tasks specific to hospitals.

In other words, while a facility with a division that formulates drugs might include earnings from that as operating revenue in their corporate annual result, this is not central to the operations of a hospital caring for patients and so it is counted as "other income." (See below the financials section for more on "other income")

The healthcare consulting firm HMP, in a former partnership with Modern Healthcare, did develop a formula for estimating operating revenue closer to what one might find in other sources. We no longer use this for the following reasons:

The measure was not widely used beyond HMP and Modern Healthcare. Many hospitals had their own internal estimates of operating revenue and profit.
Because of this, there was confusion when reporting operating results for individual hospitals. There was often pushback when a facility's internal numbers did not match what Modern Healthcare was reporting.
The formula includes revenue from portions of the "other income" section, which may also include non-operating revenue. HMP themselves point out in a caveat on their site that they cannot exclude all non-operating revenue from their measure.

HMP's operating measure has proven problematic in the past for our reporting and the partnership with them ended years ago. It's best to not use a measure that we alone cannot defend.

	2017	2018	2019	2020	2021
Net patient revenue ? Median	362,776,305 150,932,746	415,814,448 158,950,878	401,359,313 168,696,998	434,565,694 163,454,693	516,592,663 186,589,412
Operating expenses Median	327,352,261 149,311,209	326,090,904 156,110,414	422,129,119 164,890,568	458,946,428 166,516,854	547,782,551 180,120,888
Net income from service 2 patients (NS2P) ? Median	35,424,044 -964,173	89,723,544 -643,601.5	-20,769,806 -116,254	-24,380,734 -5,025,862	-31,189,888 -1,284,564
NS2P margin ? Median	9.76% -0.62	21.58% -0.29	-5.17% 0.18	-5.61% -5.07	-6.04% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HONORHEALTH JOHN C. LINCOLN MED CTR compared to all** acute-care hospitals, from CMS cost reports.
Note: NS2P is considered operating margin by MACPAC. The chart below is interactive: click or touch to see more.

* Data range does not show outliers, which fall beyond the minimum and maximum of the range.
** From cost reports with complete fiscal years. Number of acute-care hospitals available to calculate medians:

2017	2018	2019	2020	2021
3,157	3,092	3,050	3,052	2,566

	2017	2018	2019	2020	2021
Other income* Median Click here to show/hide details	7,004,564 5,089,215	19,143,062 4,572,541	42,087,256 5,268,134	56,670,973 13,092,619	83,337,542 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	1,170,147 299,524	1,168,535 188,688.5	766,115 370,813	1,492,314 309,361.5	1,364,113 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	0	0	0	0
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	0	0	0	0	0
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	0	0	0	0	0
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	0	0	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	5,834,417	17,974,527	41,321,141	55,178,659	81,973,429
Total income ? Median	42,428,608 6,586,430	108,866,606 6,767,106	21,317,450 8,419,950	32,290,239 8,094,175	52,147,654 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	42,428,608 6,043,842	108,866,606 5,845,112	21,317,450 7,606,259	32,290,239 7,283,041	52,147,654 14,957,241
Net margin Median	11.47399% 4.62%	25.02925% 4.42%	4.80722% 5.16%	6.57326% 5.2%	8.69229% 9.25%

* About "Other income": Other income, or line 25 in worksheet G3, is the sum of lines 6 through 24. It includes three lines that are considered non-operating revenue - contributions, investments and government appropriations. Medians are included for these three lines. It also contains items that are not central to providing healthcare, such as revenue from parking or gift shops.
"Sum Line 24" is a special case. Called "Other (specify)" in the cost reports, CMS allows for this line to be "subscripted," or divided into sublines like 002400, 002401, 002402. And hospitals do that, up to 100 lines, to detail income (and sometimes negative returns) that are otherwise not covered in the previous "other" lines. Therefore, "Sum Line 24" is the sum of all the lines 24.

Range* of total profit (loss) margins

= Total margin for HONORHEALTH JOHN C. LINCOLN MED CTR compared to all** acute-care hospitals, from CMS cost reports.
The chart below is interactive: click or touch to see more.

2017	2018	2019	2020	2021
3,157	3,092	3,050	3,052	2,566

Medicare revenue

Inpatient and outpatient revenue

	2017	2018	2019	2020	2021
All inpatient revenue Median Click here to show/hide details	46,361,202 23,241,334	43,366,932 23,709,545	41,813,941 24,248,380	39,378,428 22,858,541	42,671,472 23,620,613
"All inpatient revenue" is made up of any Medicare payments for routine inpatient, swingbed SNFs, TEFRA, IPF, IRF, inpatient long-term care, CAH and inpatient SNF facilities. Medians are only calculated when there are sufficient facilities reporting revenue.
⊳ Routine inpatient revenue ⊳ Median	46,361,202 21,577,146	43,366,932 22,041,594	41,813,941 22,722,063	39,378,428 21,570,441	42,671,472 22,140,684
⊳ Swingbeds ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Tax Equity and Fiscal Responsibility Act payments (TEFRA) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Inpatient psychiatric facility (IPF) ⊳ Median	0 1,845,420	0 1,757,392	0 1,738,842	0 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	0 3,535,627	0 3,746,588	0 3,782,288	0 3,865,578	0 3,983,889
⊳ Long-term care hospital (LTCH) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Critical-access hospitals ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Skilled-nursing facilities (SNF) ⊳ Median	0 1,203,033	0 1,215,295	0 1,313,657	0 1,365,298	0 1,179,746
All outpatient revenue Median Click here to show/hide details	12,971,868 11,160,864	14,975,280 11,987,345	15,846,434 12,926,866	14,429,521 11,884,480	15,374,304 13,145,163
"All outpatient revenue" is made up of any payments for routine outpatient, HHA, CMHC, rural health and other federally-qualified health clinics. Medians are only calculated when there are sufficient facilities reporting revenue.
⊳ Routine outpatient revenue ⊳ Median	12,971,868 10,918,923	14,975,280 11,706,976	15,846,434 12,615,917	14,429,521 11,458,116	15,374,304 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	0 1,282,808	0 1,407,728	0 1,341,512	0 1,407,046	0 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	0 690,232	0 684,010	0 670,558
⊳ Other federally qualified health clinics ⊳ Median	0 --	0 --	0 --	0 --	0 --

Other payments

Item	2017	2018	2019	2020	2021
Graduate Medical Education (GME) Median	858,648 3,284,314	958,235 3,250,551	1,127,973 3,386,837	1,128,122 3,360,806	1,137,313 3,508,953
Disproportionate-share hospital (DSH) Median	1,629,763 594,888	1,635,030 595,761	1,348,653 577,894	1,360,028 542,168	1,678,241 549,667
Outlier Median	2,130,590 582,572	1,543,295 538,116	808,037 212,434	327,030 126,559	327,541 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	30,087,989 3,662,910	24,905,269 3,730,911	29,098,667 4,081,319	31,069,211 4,643,908	48,787,159 4,389,147
Charity care Median	6,377,616 2,654,636	4,893,358 2,940,659	6,042,556 3,380,215	16,801,999 3,488,738	14,392,607 3,233,405
Uncompensated care (UCC) Median	9,450,307 5,147,790	7,816,209 5,337,617	8,054,748 5,711,082	18,909,560 5,923,418	16,169,686 5,508,107
UCC as a % of operating expenses Median	2.89% 3.24	2.40% 3.12	1.91% 3.21	4.12% 3.3	2.95% 2.86
Total shortfall/UCC Median	39,538,296 9,489,989	32,721,478 9,424,297	37,153,415 10,120,158	49,978,771 11,171,337	64,956,845 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	95,313,788 52,142,039	94,341,846 54,485,252	98,396,123 57,395,589	99,780,995 58,830,919	109,799,650 61,722,907
Salaries as a % of operating expenses Median	29.12 36.68	28.93 36.56	23.31 36.37	21.74 35.93	20.04 35.24
Intern, resident salaries* Median	504,533 2,598,592	671,759 2,686,824	713,944 2,753,773	705,696 2,937,156	753,512 2,909,848
Contract intern, resident salaries* Median	0 1,251,927	0 1,186,494	0 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	1,273,399 1,449,244	1,183,980 1,475,986	1,923,319 1,563,078	1,084,923 1,721,954	6,844,862 2,991,828
Contract hours, direct-care Median	21,830.00 22,725	18,861.00 23,018.5	65,317.00 24,503.48	11,681.00 25,026.5	77,947.00 33,786
Contract wages, direct-care Median	58.33 64.67	62.77 64.53	29.45 65.06	92.88 68.97	87.81 88.94

* in an approved program

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Cost reports are self-reported by the facility, are subject to revision and should be considered preliminary.

* Net Service to patients (NS2P) equals net patient revenue minus operating expenses. NS2P is considered the equivalent of operating profit according to the Medicaid and CHIP Payment and Access Commission (MACPAC). See the last paragraph of "Primary Data Sources" on page 55 of Annual Analysis of Disproportionate Share Hospital Allotments to States (PDF).

About medians

Medians are calculated from reports with "complete" fiscal years, or reports with fiscal years of at least 300 days and no more than 420 days.

In cases where there are fewer than 50 values reported, medians are not calculated. For childrens' hospitals, it's when fewer than 20 are reported.

Web app by Tim Broderick | email.