As of the July, 2022, release via CMS

SAN GORGONIO MEMORIAL

CMS id: 050054
600 NORTH HIGHLAND SPRINGS AVE, BANNING CA 92220. County: RIVERSIDE
System: --
CBSA: Riverside-San Bernardino-Ontario, CA

The 79-bed, acute-care hospital had $-38,484,254 in net service to patients*, with a total profit margin of -28.44753% in fiscal year 2021, the latest year available.
It spent 3.68% 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	gov	gov	gov	gov	gov
Acute beds Median	55 118	55 118	55 119.5	55 118	63 119
Total beds Median	61 162	61 162	61 162	61 162	79 163.5
FTEs Median	529.57 788.06	500.18 793.42	424.64 806.03	430.59 787.61	463.66 804.34

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	55,447,350 150,932,746	48,363,864 158,950,878	49,529,463 168,696,998	47,018,140 163,454,693	55,369,825 186,589,412
Operating expenses Median	84,508,974 149,311,209	85,909,890 156,110,414	81,961,312 164,890,568	87,817,326 166,516,854	93,854,079 180,120,888
Net income from service 2 patients (NS2P) ? Median	-29,061,624 -964,173	-37,546,026 -643,601.5	-32,431,849 -116,254	-40,799,186 -5,025,862	-38,484,254 -1,284,564
NS2P margin ? Median	-52.41% -0.62	-77.63% -0.29	-65.48% 0.18	-86.77% -5.07	-69.50% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SAN GORGONIO MEMORIAL 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	28,807,590 5,089,215	32,608,975 4,572,541	32,869,454 5,268,134	30,604,060 13,092,619	17,698,204 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	225,000 224,999	129,498 199,009	82,964 206,870.5	331,846 194,343	85,447 249,496
⊳ Line 7: Investments ? ⊳ Median	1,244 299,524	4,267 188,688.5	2,784 370,813	1,265 309,361.5	0 375,329
⊳ 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	-2,875
⊳ 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	277,743	514,693	515,612	512,444	562,273
⊳ 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	25,702	22,553	20,925	23,485	3,880
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	1,717	178	1,877	292	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	2,310	852	1,314	0	0
⊳ Line 22: Rental of hospital space	784,157	784,157	0	0	0
⊳ Line 23: Gov appropriations ? ⊳ Median	7,088,812 1,017,693	7,829,842 983,261.5	8,309,602 1,173,286	8,003,588 1,987,202	1,022,578 1,597,664
⊳ Sum Line 24	20,400,905	23,322,935	23,934,376	21,731,140	16,026,901
Total income ? Median	-254,034 6,586,430	-4,937,051 6,767,106	437,605 8,419,950	-10,195,126 8,094,175	-20,786,050 15,162,888
Non-operating expenses Median	0 146,289.5	122,140 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	-254,034 6,043,842	-5,059,191 5,845,112	437,605 7,606,259	-10,195,126 7,283,041	-20,786,050 14,957,241
Net margin Median	-0.30151% 4.62%	-6.24801% 4.42%	0.53108% 5.16%	-13.13429% 5.2%	-28.44753% 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 SAN GORGONIO MEMORIAL 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	7,916,728 23,241,334	7,259,326 23,709,545	6,369,133 24,248,380	6,392,725 22,858,541	7,332,752 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	7,916,728 21,577,146	7,259,326 22,041,594	6,369,133 22,722,063	6,392,725 21,570,441	7,332,752 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	4,272,892 11,160,864	4,344,285 11,987,345	4,523,901 12,926,866	3,451,704 11,884,480	2,775,703 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	4,272,892 10,918,923	4,344,285 11,706,976	4,523,901 12,615,917	3,451,704 11,458,116	2,775,703 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	192,983 594,888	173,527 595,761	144,121 577,894	140,712 542,168	159,647 549,667
Outlier Median	178,913 582,572	301,465 538,116	305,387 212,434	97,011 126,559	50,472 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	7,204,341 3,730,911	9,014,077 4,081,319	13,332,777 4,643,908	0 4,389,147
Charity care Median	164,045 2,654,636	253,360 2,940,659	208,073 3,380,215	327,494 3,488,738	162,756 3,233,405
Uncompensated care (UCC) Median	2,199,478 5,147,790	2,794,616 5,337,617	2,671,951 5,711,082	3,147,823 5,923,418	3,450,282 5,508,107
UCC as a % of operating expenses Median	2.60% 3.24	3.25% 3.12	3.26% 3.21	3.58% 3.3	3.68% 2.86
Total shortfall/UCC Median	2,199,478 9,489,989	9,998,957 9,424,297	11,686,028 10,120,158	16,480,600 11,171,337	3,450,282 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	37,417,717 52,142,039	36,151,669 54,485,252	35,437,240 57,395,589	37,527,908 58,830,919	37,501,904 61,722,907
Salaries as a % of operating expenses Median	45.03 36.68	43.71 36.56	44.57 36.37	43.39 35.93	39.96 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	1,251,675 1,449,244	1,537,844 1,475,986	1,279,534 1,563,078	507,996 1,721,954	825,616 2,991,828
Contract hours, direct-care Median	14,726.00 22,725	18,092.00 23,018.5	18,791.00 24,503.48	5,758.00 25,026.5	11,775.00 33,786
Contract wages, direct-care Median	85.00 64.67	85.00 64.53	68.09 65.06	88.22 68.97	70.12 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.