As of the July, 2022, release via CMS

ST ELIZABETH COMMUNITY HOSPTIAL

CMS id: 050042
2550 SISTER MARY COLUMBIA DRIVE, RED BLUFF CA 96080. County: TEHAMA
System: DIGNITY HEALTH
CBSA: Red Bluff, CA

The 49-bed, acute-care hospital had $14,549,512 in net service to patients*, with a total profit margin of 31.44290% in fiscal year 2021, the latest year available.
It spent 3.98% of its operating expenses on uncompensated care and reported $14,013,206 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	68 118	41 118	41 119.5	41 118	41 119
Total beds Median	76 162	49 162	49 162	49 162	49 163.5
FTEs Median	371.16 788.06	391.28 793.42	414.28 806.03	431.27 787.61	431.27 804.34

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	95,042,911 150,932,746	108,059,891 158,950,878	131,675,463 168,696,998	140,815,719 163,454,693	159,366,705 186,589,412
Operating expenses Median	92,508,601 149,311,209	98,130,816 156,110,414	124,260,084 164,890,568	136,534,198 166,516,854	144,817,193 180,120,888
Net income from service 2 patients (NS2P) ? Median	2,534,310 -964,173	9,929,075 -643,601.5	7,415,379 -116,254	4,281,521 -5,025,862	14,549,512 -1,284,564
NS2P margin ? Median	2.67% -0.62	9.19% -0.29	5.63% 0.18	3.04% -5.07	9.13% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ST ELIZABETH COMMUNITY HOSPTIAL 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	18,919,917 5,089,215	16,031,241 4,572,541	7,432,049 5,268,134	25,153,868 13,092,619	51,869,175 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	154,090 224,999	148,926 199,009	101,639 206,870.5	290,740 194,343	101,634 249,496
⊳ Line 7: Investments ? ⊳ Median	18,032,892 299,524	14,592,324 188,688.5	6,370,413 370,813	4,803,227 309,361.5	46,851,815 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	15,037	13,386	19,631	0	8,040
⊳ Line 11: Rebates and refunds of expenses	37	105	2,761	19,717	1,850
⊳ Line 12: Parking lot receipts	0	0	0	898	0
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	151,613	167,679	175,168	0	116,731
⊳ Line 15: Revenue from rental of living quarters	10	0	0	145,775	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	8,017	8,513	7,110	0	3,229
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	6,493	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	7,169	4,927	6,178	0	6,066
⊳ Line 22: Rental of hospital space	23,255	17,790	-4,424	5,079	31,594
⊳ Line 23: Gov appropriations ? ⊳ Median	262,418 1,017,693	50,264 983,261.5	0 1,173,286	19,671 1,987,202	0 1,597,664
⊳ Sum Line 24	265,379	1,027,327	753,573	19,862,268	4,748,216
Total income ? Median	21,454,227 6,586,430	25,960,316 6,767,106	14,847,428 8,419,950	29,435,389 8,094,175	66,418,687 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	21,454,227 6,043,842	25,960,316 5,845,112	14,847,428 7,606,259	29,435,389 7,283,041	66,418,687 14,957,241
Net margin Median	18.82564% 4.62%	20.92036% 4.42%	10.67335% 5.16%	17.73541% 5.2%	31.44290% 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 ST ELIZABETH COMMUNITY HOSPTIAL 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	16,418,005 23,241,334	15,967,509 23,709,545	18,985,862 24,248,380	17,810,222 22,858,541	21,198,210 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	16,418,005 21,577,146	15,967,509 22,041,594	18,985,862 22,722,063	17,810,222 21,570,441	21,198,210 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	14,329,312 11,160,864	15,706,637 11,987,345	21,355,972 12,926,866	22,754,158 11,884,480	22,284,002 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	12,410,569 10,918,923	13,307,550 11,706,976	13,331,877 12,615,917	12,950,522 11,458,116	12,439,308 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,814,951 1,282,808	1,834,136 1,407,728	1,870,453 1,341,512	1,865,928 1,407,046	1,960,975 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	103,792 618,038	564,951 697,279	6,153,642 690,232	7,937,708 684,010	7,883,719 670,558
⊳ 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	373,188 594,888	357,841 595,761	412,779 577,894	377,785 542,168	449,744 549,667
Outlier Median	154,378 582,572	143,920 538,116	122,944 212,434	64,365 126,559	108,852 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,659,597 3,662,910	1,501,130 3,730,911	12,089,524 4,081,319	428,826 4,643,908	14,013,206 4,389,147
Charity care Median	1,235,733 2,654,636	2,283,879 2,940,659	2,780,560 3,380,215	4,648,471 3,488,738	4,532,053 3,233,405
Uncompensated care (UCC) Median	2,301,152 5,147,790	3,458,245 5,337,617	4,476,206 5,711,082	6,465,179 5,923,418	5,757,261 5,508,107
UCC as a % of operating expenses Median	2.49% 3.24	3.52% 3.12	3.60% 3.21	4.74% 3.3	3.98% 2.86
Total shortfall/UCC Median	4,960,749 9,489,989	4,959,375 9,424,297	16,565,730 10,120,158	6,894,005 11,171,337	19,770,467 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	38,050,391 52,142,039	40,093,660 54,485,252	43,597,970 57,395,589	45,945,814 58,830,919	49,981,378 61,722,907
Salaries as a % of operating expenses Median	41.13 36.68	40.86 36.56	35.09 36.37	33.65 35.93	34.51 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	1,345,815 1,449,244	1,597,319 1,475,986	1,307,235 1,563,078	1,045,227 1,721,954	1,839,701 2,991,828
Contract hours, direct-care Median	18,431.00 22,725	22,910.00 23,018.5	16,834.00 24,503.48	13,465.00 25,026.5	19,185.00 33,786
Contract wages, direct-care Median	73.02 64.67	69.72 64.53	77.65 65.06	77.63 68.97	95.89 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.