As of the July, 2022, release via CMS

BAKERSFIELD MEMORIAL HOSPITAL

CMS id: 050036
420 34TH STREET, BAKERSFIELD CA 93303. County: KERN
System: DIGNITY HEALTH
CBSA: Bakersfield, CA

The 370-bed, acute-care hospital had $30,743,085 in net service to patients*, with a total profit margin of 16.68966% in fiscal year 2021, the latest year available.
It spent 1.43% of its operating expenses on uncompensated care and reported $0 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	342 118	342 118	342 119.5	315 118	284 119
Total beds Median	421 162	421 162	421 162	385 162	370 163.5
FTEs Median	1,506.08 788.06	1,609.85 793.42	1,628.44 806.03	1,680.55 787.61	1,665.89 804.34

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	375,250,380 150,932,746	437,256,691 158,950,878	444,829,268 168,696,998	536,377,899 163,454,693	565,455,578 186,589,412
Operating expenses Median	410,259,682 149,311,209	448,948,491 156,110,414	473,833,884 164,890,568	529,668,557 166,516,854	534,712,493 180,120,888
Net income from service 2 patients (NS2P) ? Median	-35,009,302 -964,173	-11,691,800 -643,601.5	-29,004,616 -116,254	6,709,342 -5,025,862	30,743,085 -1,284,564
NS2P margin ? Median	-9.33% -0.62	-2.67% -0.29	-6.52% 0.18	1.25% -5.07	5.44% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BAKERSFIELD MEMORIAL 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	65,921,775 5,089,215	70,635,188 4,572,541	67,852,259 5,268,134	96,000,676 13,092,619	76,376,482 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	24,130 224,999	65,122 199,009	245,230 206,870.5	11,100 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	26,609,407 299,524	21,672,174 188,688.5	11,721,383 370,813	46,630,131 309,361.5	52,766,456 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	181,865	62,103	48,602	43,582	38,517
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	858,843
⊳ 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	1,166,804	1,271,274	1,442,566	1,167,110	1,095,458
⊳ 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	20,023	22,871	23,051	29,708	18,386
⊳ 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	28,602	39,760	41,866	32,335	45,761
⊳ Line 22: Rental of hospital space	16,369	15,476	15,897	45,908	93,705
⊳ Line 23: Gov appropriations ? ⊳ Median	391,763 1,017,693	636,249 983,261.5	95,018 1,173,286	-1,174,613 1,987,202	0 1,597,664
⊳ Sum Line 24	37,482,812	46,850,159	54,218,646	49,215,415	21,459,356
Total income ? Median	30,912,473 6,586,430	58,943,388 6,767,106	38,847,643 8,419,950	102,710,018 8,094,175	107,119,567 15,162,888
Non-operating expenses Median	15,669 146,289.5	0 164,857	0 89,880.5	-3,351,025 106,761	0 31,473.5
Net income Median	30,896,804 6,043,842	58,943,388 5,845,112	38,847,643 7,606,259	106,061,043 7,283,041	107,119,567 14,957,241
Net margin Median	7.00334% 4.62%	11.60550% 4.42%	7.57734% 5.16%	16.77176% 5.2%	16.68966% 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 BAKERSFIELD MEMORIAL 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	52,665,557 23,241,334	54,215,598 23,709,545	55,462,886 24,248,380	54,551,397 22,858,541	57,680,710 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	52,665,557 21,577,146	54,215,598 22,041,594	55,462,886 22,722,063	54,551,397 21,570,441	57,680,710 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	26,964,733 11,160,864	28,793,135 11,987,345	33,351,558 12,926,866	31,972,428 11,884,480	35,836,118 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	26,964,733 10,918,923	28,793,135 11,706,976	33,351,558 12,615,917	31,972,428 11,458,116	35,836,118 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	0 3,284,314	0 3,250,551	0 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	3,929,160 594,888	3,979,595 595,761	4,315,461 577,894	4,457,517 542,168	4,501,120 549,667
Outlier Median	3,190,680 582,572	3,685,273 538,116	2,566,302 212,434	570,428 126,559	509,052 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	4,436,283 3,730,911	6,350,097 4,081,319	7,901,858 4,643,908	0 4,389,147
Charity care Median	1,221,800 2,654,636	2,047,216 2,940,659	3,959,644 3,380,215	8,067,240 3,488,738	6,006,887 3,233,405
Uncompensated care (UCC) Median	2,811,370 5,147,790	3,685,819 5,337,617	6,394,093 5,711,082	10,458,870 5,923,418	7,619,948 5,508,107
UCC as a % of operating expenses Median	0.69% 3.24	0.82% 3.12	1.35% 3.21	1.97% 3.3	1.43% 2.86
Total shortfall/UCC Median	2,811,370 9,489,989	8,122,102 9,424,297	12,744,190 10,120,158	18,360,728 11,171,337	7,619,948 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	134,743,096 52,142,039	140,868,223 54,485,252	152,372,898 57,395,589	162,628,746 58,830,919	173,635,982 61,722,907
Salaries as a % of operating expenses Median	32.84 36.68	31.38 36.56	32.16 36.37	30.70 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	13,283,298 1,449,244	9,129,350 1,475,986	11,676,555 1,563,078	21,962,521 1,721,954	18,626,685 2,991,828
Contract hours, direct-care Median	149,343.00 22,725	109,472.00 23,018.5	142,072.00 24,503.48	215,837.00 25,026.5	150,943.00 33,786
Contract wages, direct-care Median	88.94 64.67	83.39 64.53	82.19 65.06	101.76 68.97	123.40 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.