As of the July, 2022, release via CMS

MERCY GENERAL HOSPITAL

CMS id: 050017
4001 J STREET, SACRAMENTO CA 95819. County: SACRAMENTO
System: DIGNITY HEALTH
CBSA: Sacramento-Roseville-Folsom, CA

The 419-bed, acute-care hospital had $6,998,756 in net service to patients*, with a total profit margin of 9.94990% in fiscal year 2021, the latest year available.
It spent 1.37% of its operating expenses on uncompensated care and reported $10,586,716 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	343 118	343 118	343 119.5	343 118	343 119
Total beds Median	419 162	419 162	419 162	419 162	419 163.5
FTEs Median	1,583.00 788.06	1,554.23 793.42	1,576.48 806.03	1,498.65 787.61	1,535.86 804.34

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	520,331,923 150,932,746	561,217,600 158,950,878	545,234,693 168,696,998	622,565,861 163,454,693	631,266,352 186,589,412
Operating expenses Median	555,526,962 149,311,209	593,388,744 156,110,414	596,431,191 164,890,568	595,356,921 166,516,854	624,267,596 180,120,888
Net income from service 2 patients (NS2P) ? Median	-35,195,039 -964,173	-32,171,144 -643,601.5	-51,196,498 -116,254	27,208,940 -5,025,862	6,998,756 -1,284,564
NS2P margin ? Median	-6.76% -0.62	-5.73% -0.29	-9.39% 0.18	4.37% -5.07	1.11% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MERCY GENERAL HOSPITAL 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	83,174,921 5,089,215	100,989,889 4,572,541	100,171,206 5,268,134	103,286,442 13,092,619	61,978,410 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	373,408 224,999	373,884 199,009	478,068 206,870.5	460,255 194,343	307,789 249,496
⊳ Line 7: Investments ? ⊳ Median	5,260,270 299,524	5,100,295 188,688.5	5,116,527 370,813	3,890,708 309,361.5	40,436,486 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	120,684	131,406	64,003	88,458	24,751
⊳ Line 11: Rebates and refunds of expenses	0	11,115	78	2,208	2,272,331
⊳ Line 12: Parking lot receipts	904,654	1,070,337	1,036,900	1,032,470	685,536
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,312,743	1,262,336	1,245,340	1,061,122	725,708
⊳ Line 15: Revenue from rental of living quarters	40	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	2,450	2,049	1,786	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	29,841	28,257	24,506	25,900	5,631
⊳ 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	5,807	11,023	12,552	14,671	6,465
⊳ Line 22: Rental of hospital space	659,005	669,718	999,543	1,851,565	1,767,247
⊳ Line 23: Gov appropriations ? ⊳ Median	-1,004,436 1,017,693	0 983,261.5	78,236 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	75,503,376	92,322,485	91,106,968	94,852,671	15,740,052
Total income ? Median	47,979,882 6,586,430	68,818,745 6,767,106	48,974,708 8,419,950	130,495,382 8,094,175	68,977,166 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	47,979,882 6,043,842	68,818,745 5,845,112	48,974,708 7,606,259	130,495,382 7,283,041	68,977,166 14,957,241
Net margin Median	7.95018% 4.62%	10.39232% 4.42%	7.58820% 5.16%	17.97823% 5.2%	9.94990% 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 MERCY GENERAL HOSPITAL 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	84,773,171 23,241,334	91,754,038 23,709,545	90,241,317 24,248,380	83,789,606 22,858,541	89,461,603 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	80,770,210 21,577,146	86,596,201 22,041,594	84,886,880 22,722,063	77,684,762 21,570,441	82,213,768 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	4,002,961 3,535,627	5,157,837 3,746,588	5,354,437 3,782,288	6,104,844 3,865,578	7,247,835 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	34,436,372 11,160,864	37,458,857 11,987,345	40,212,864 12,926,866	40,307,494 11,884,480	43,116,774 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	34,436,372 10,918,923	37,458,857 11,706,976	40,212,864 12,615,917	40,307,494 11,458,116	43,116,774 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	899,151 3,284,314	930,991 3,250,551	929,918 3,386,837	899,860 3,360,806	893,275 3,508,953
Disproportionate-share hospital (DSH) Median	4,000,268 594,888	3,943,837 595,761	3,952,211 577,894	3,662,049 542,168	3,412,550 549,667
Outlier Median	5,372,255 582,572	8,360,946 538,116	6,725,388 212,434	1,126,948 126,559	874,878 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	133,317 3,662,910	291,724 3,730,911	19,092,859 4,081,319	25,988,417 4,643,908	10,586,716 4,389,147
Charity care Median	3,582,629 2,654,636	5,697,685 2,940,659	4,230,803 3,380,215	8,105,735 3,488,738	6,845,778 3,233,405
Uncompensated care (UCC) Median	5,294,707 5,147,790	7,929,124 5,337,617	7,524,386 5,711,082	11,319,495 5,923,418	8,524,905 5,508,107
UCC as a % of operating expenses Median	0.95% 3.24	1.34% 3.12	1.26% 3.21	1.90% 3.3	1.37% 2.86
Total shortfall/UCC Median	5,428,024 9,489,989	8,220,848 9,424,297	26,617,245 10,120,158	37,307,912 11,171,337	19,111,621 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	179,842,864 52,142,039	190,054,716 54,485,252	193,918,084 57,395,589	192,860,697 58,830,919	202,702,706 61,722,907
Salaries as a % of operating expenses Median	32.37 36.68	32.03 36.56	32.51 36.37	32.39 35.93	32.47 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	0 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	6,930,996 1,449,244	8,961,030 1,475,986	4,798,166 1,563,078	5,878,509 1,721,954	5,793,392 2,991,828
Contract hours, direct-care Median	72,574.00 22,725	72,464.00 23,018.5	61,184.00 24,503.48	60,576.00 25,026.5	56,656.00 33,786
Contract wages, direct-care Median	95.50 64.67	123.66 64.53	78.42 65.06	97.04 68.97	102.26 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.