As of the July, 2022, release via CMS

ADVENTIST HEALTH WHITE MEMORIAL

CMS id: 050103
1720 CESAR E. CHAVEZ AVE, LOS ANGELES CA 90033. County: LOS ANGELES
System: ADVENTIST HEALTH SYSTEM
CBSA: Los Angeles-Long Beach-Anaheim, CA

The 353-bed, acute-care hospital had $-92,322,300 in net service to patients*, with a total profit margin of -1.43277% in fiscal year 2021, the latest year available.
It spent 1.48% 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	235 118	243 118	243 119.5	243 118	248 119
Total beds Median	345 162	353 162	353 162	353 162	353 163.5
FTEs Median	1,465.03 788.06	1,511.02 793.42	1,584.54 806.03	1,511.88 787.61	1,501.27 804.34

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	457,382,580 150,932,746	410,297,690 158,950,878	408,912,512 168,696,998	380,075,645 163,454,693	412,236,956 186,589,412
Operating expenses Median	433,683,173 149,311,209	433,720,019 156,110,414	470,761,199 164,890,568	487,046,568 166,516,854	504,559,256 180,120,888
Net income from service 2 patients (NS2P) ? Median	23,699,407 -964,173	-23,422,329 -643,601.5	-61,848,687 -116,254	-106,970,923 -5,025,862	-92,322,300 -1,284,564
NS2P margin ? Median	5.18% -0.62	-5.71% -0.29	-15.13% 0.18	-28.14% -5.07	-22.40% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ADVENTIST HEALTH WHITE 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	60,876,345 5,089,215	102,713,781 4,572,541	69,539,380 5,268,134	93,982,723 13,092,619	85,195,229 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	2,142,859 224,999	1,782,931 199,009	1,474,847 206,870.5	1,820,423 194,343	1,510,828 249,496
⊳ Line 7: Investments ? ⊳ Median	9,465,041 299,524	10,500,948 188,688.5	20,987,351 370,813	15,129,133 309,361.5	21,088,833 375,329
⊳ 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	0
⊳ Line 12: Parking lot receipts	1,008,245	973,859	85,696	15,187	38,762
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,558,751	2,096,390	1,773,762	1,462,268	1,717,824
⊳ Line 15: Revenue from rental of living quarters	0	0	1,352,413	1,513,034	1,594,698
⊳ 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.)	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	0	0	15,946	4,224	11,816
⊳ Line 22: Rental of hospital space	6,134,830	6,325,323	5,154,711	5,166,366	6,159,880
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	-1 1,987,202	0 1,597,664
⊳ Sum Line 24	40,566,619	81,034,330	38,694,654	68,872,089	53,072,588
Total income ? Median	84,575,752 6,586,430	79,291,452 6,767,106	7,690,693 8,419,950	-12,988,200 8,094,175	-7,127,071 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	84,575,752 6,043,842	79,291,452 5,845,112	7,690,693 7,606,259	-12,988,200 7,283,041	-7,127,071 14,957,241
Net margin Median	16.31921% 4.62%	15.45608% 4.42%	1.60741% 5.16%	-2.73979% 5.2%	-1.43277% 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 ADVENTIST HEALTH WHITE 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	56,055,595 23,241,334	50,920,119 23,709,545	50,419,199 24,248,380	48,224,605 22,858,541	45,173,150 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	51,020,816 21,577,146	46,328,290 22,041,594	45,460,247 22,722,063	43,956,595 21,570,441	42,032,222 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	3,911,077 3,535,627	3,696,042 3,746,588	3,916,829 3,782,288	3,580,548 3,865,578	2,580,201 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	1,123,702 1,203,033	895,787 1,215,295	1,042,123 1,313,657	687,462 1,365,298	560,727 1,179,746
All outpatient revenue Median Click here to show/hide details	9,350,820 11,160,864	9,106,222 11,987,345	10,361,420 12,926,866	8,757,676 11,884,480	10,291,457 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	9,350,820 10,918,923	9,106,222 11,706,976	10,361,420 12,615,917	8,757,676 11,458,116	10,291,457 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	4,857,740 3,284,314	4,886,145 3,250,551	4,895,070 3,386,837	5,115,713 3,360,806	5,141,185 3,508,953
Disproportionate-share hospital (DSH) Median	4,588,033 594,888	2,875,325 595,761	4,037,447 577,894	3,972,769 542,168	3,629,853 549,667
Outlier Median	914,607 582,572	631,315 538,116	124,751 212,434	108,421 126,559	161,447 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	21,705,775 3,662,910	10,637,513 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	8,590,762 2,654,636	8,346,625 2,940,659	1,494,634 3,380,215	1,536,049 3,488,738	5,627,362 3,233,405
Uncompensated care (UCC) Median	9,640,099 5,147,790	9,978,990 5,337,617	4,138,738 5,711,082	2,600,951 5,923,418	7,474,934 5,508,107
UCC as a % of operating expenses Median	2.22% 3.24	2.30% 3.12	0.88% 3.21	0.53% 3.3	1.48% 2.86
Total shortfall/UCC Median	31,345,874 9,489,989	20,616,503 9,424,297	4,138,738 10,120,158	2,600,951 11,171,337	7,474,934 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	133,283,002 52,142,039	137,018,957 54,485,252	142,004,667 57,395,589	148,366,256 58,830,919	149,552,531 61,722,907
Salaries as a % of operating expenses Median	30.73 36.68	31.59 36.56	30.16 36.37	30.46 35.93	29.64 35.24
Intern, resident salaries* Median	3,574,279 2,598,592	3,573,454 2,686,824	3,853,396 2,753,773	4,080,561 2,937,156	4,398,278 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	3,463,635 1,449,244	7,011,490 1,475,986	5,326,450 1,563,078	7,536,360 1,721,954	16,415,847 2,991,828
Contract hours, direct-care Median	37,169.00 22,725	81,421.32 23,018.5	57,639.45 24,503.48	53,566.81 25,026.5	111,878.84 33,786
Contract wages, direct-care Median	93.19 64.67	86.11 64.53	92.41 65.06	140.69 68.97	146.73 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.