As of the July, 2022, release via CMS

SUMMIT MEDICAL CENTER

CMS id: 050043
350 HAWTHORNE AVENUE, OAKLAND CA 94609. County: ALAMEDA
System: SUTTER HEALTH
CBSA: San Francisco-Oakland-Berkeley, CA

The 461-bed, acute-care hospital had $-53,434,137 in net service to patients*, with a total profit margin of 12.13466% in fiscal year 2021, the latest year available.
It spent 0.90% of its operating expenses on uncompensated care and reported $23,920,881 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	306	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	260 118	260 118	367 119.5	367 118	367 119
Total beds Median	354 162	354 162	461 162	461 162	461 163.5
FTEs Median	1,803.04 788.06	1,776.94 793.42	1,756.74 806.03	1,655.42 787.61	1,626.11 804.34

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	479,018,485 150,932,746	412,443,147 158,950,878	517,327,378 168,696,998	512,423,420 163,454,693	511,484,835 186,589,412
Operating expenses Median	684,638,409 149,311,209	453,208,466 156,110,414	562,726,972 164,890,568	564,557,666 166,516,854	564,918,972 180,120,888
Net income from service 2 patients (NS2P) ? Median	-205,619,924 -964,173	-40,765,319 -643,601.5	-45,399,594 -116,254	-52,134,246 -5,025,862	-53,434,137 -1,284,564
NS2P margin ? Median	-42.93% -0.62	-9.88% -0.29	-8.78% 0.18	-10.17% -5.07	-10.45% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SUMMIT MEDICAL CENTER 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	107,333,888 5,089,215	83,336,219 4,572,541	102,607,413 5,268,134	239,932,584 13,092,619	109,850,765 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	3,311,683 224,999	5,672,885 199,009	4,704,407 206,870.5	51,098,522 194,343	5,441,303 249,496
⊳ Line 7: Investments ? ⊳ Median	1,304,414 299,524	2,714,232 188,688.5	3,920,265 370,813	4,117,135 309,361.5	5,604,149 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	493	118	158	0	0
⊳ Line 11: Rebates and refunds of expenses	-13,500	45,853	-18,780	1,429	199,802
⊳ Line 12: Parking lot receipts	1,193,795	1,325,940	2,159,693	1,386,926	1,497,160
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,355,519	980,998	1,073,754	768,572	761,894
⊳ 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.)	71,532,544	64,293,482	79,298,135	80,328,838	83,445,754
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	49,197	28,909	53,065	35,284	39,243
⊳ Line 22: Rental of hospital space	8,447,514	3,342,585	4,005,971	4,003,995	4,018,946
⊳ 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	20,152,229	4,931,217	7,410,745	98,191,883	8,842,514
Total income ? Median	-98,286,036 6,586,430	42,570,900 6,767,106	57,207,819 8,419,950	187,798,338 8,094,175	56,416,628 15,162,888
Non-operating expenses Median	0 146,289.5	7,341,179 164,857	-19,584,890 89,880.5	-17,470,400 106,761	-18,980,347 31,473.5
Net income Median	-98,286,036 6,043,842	35,229,721 5,845,112	76,792,709 7,606,259	205,268,738 7,283,041	75,396,975 14,957,241
Net margin Median	-16.76228% 4.62%	7.10593% 4.42%	12.38722% 5.16%	27.28346% 5.2%	12.13466% 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 SUMMIT MEDICAL CENTER 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	116,127,155 23,241,334	103,649,143 23,709,545	126,546,446 24,248,380	111,389,228 22,858,541	108,201,262 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	95,080,483 21,577,146	83,757,050 22,041,594	104,586,634 22,722,063	92,358,294 21,570,441	90,706,923 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	21,046,672 3,535,627	19,892,093 3,746,588	21,959,812 3,782,288	19,030,934 3,865,578	17,494,339 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	28,198,118 11,160,864	23,782,830 11,987,345	29,017,494 12,926,866	23,767,900 11,884,480	26,843,478 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	28,198,118 10,918,923	23,782,830 11,706,976	29,017,494 12,615,917	23,767,900 11,458,116	26,843,478 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	5,914,615 594,888	4,561,509 595,761	5,308,243 577,894	5,262,745 542,168	5,025,063 549,667
Outlier Median	4,964,735 582,572	5,072,655 538,116	1,133,110 212,434	765,111 126,559	1,281,665 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	11,545,268 3,662,910	11,059,643 3,730,911	17,629,829 4,081,319	45,181,791 4,643,908	23,920,881 4,389,147
Charity care Median	7,328,483 2,654,636	7,256,636 2,940,659	6,120,610 3,380,215	8,522,062 3,488,738	3,896,819 3,233,405
Uncompensated care (UCC) Median	9,255,654 5,147,790	9,377,405 5,337,617	8,300,864 5,711,082	9,868,415 5,923,418	5,095,275 5,508,107
UCC as a % of operating expenses Median	1.35% 3.24	2.07% 3.12	1.48% 3.21	1.75% 3.3	0.90% 2.86
Total shortfall/UCC Median	20,800,922 9,489,989	20,437,048 9,424,297	25,930,693 10,120,158	55,050,206 11,171,337	29,016,156 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	230,175,240 52,142,039	196,557,404 54,485,252	243,604,229 57,395,589	244,543,013 58,830,919	242,221,047 61,722,907
Salaries as a % of operating expenses Median	33.62 36.68	43.37 36.56	43.29 36.37	43.32 35.93	42.88 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	15,431,733 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	171,905.03 22,725	0.00 23,018.5	0.00 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	89.77 64.67	0.00 64.53	0.00 65.06	0.00 68.97	0.00 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.