As of the July, 2022, release via CMS

SUTTER MEDICAL CENTER - SACRAMENTO

CMS id: 050108
2825 CAPITOL AVENUE, SACRAMENTO CA 95816. County: SACRAMENTO
System: SUTTER HEALTH
CBSA: Sacramento-Roseville-Folsom, CA

The 523-bed, acute-care hospital had $14,256,388 in net service to patients*, with a total profit margin of 2.94418% in fiscal year 2021, the latest year available.
It spent 0.98% of its operating expenses on uncompensated care and reported $49,081,451 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	314 118	314 118	382 119.5	360 118	314 119
Total beds Median	523 162	523 162	523 162	501 162	523 163.5
FTEs Median	3,012.61 788.06	3,619.46 793.42	3,085.13 806.03	3,085.07 787.61	3,392.53 804.34

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	1,110,143,744 150,932,746	1,208,417,958 158,950,878	1,277,445,092 168,696,998	1,236,734,215 163,454,693	1,348,652,135 186,589,412
Operating expenses Median	1,090,012,691 149,311,209	1,183,401,741 156,110,414	1,264,087,816 164,890,568	1,298,818,556 166,516,854	1,334,395,747 180,120,888
Net income from service 2 patients (NS2P) ? Median	20,131,053 -964,173	25,016,217 -643,601.5	13,357,276 -116,254	-62,084,341 -5,025,862	14,256,388 -1,284,564
NS2P margin ? Median	1.81% -0.62	2.07% -0.29	1.05% 0.18	-5.02% -5.07	1.06% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SUTTER MEDICAL CENTER - SACRAMENTO 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	23,704,354 5,089,215	23,524,619 4,572,541	32,192,652 5,268,134	92,515,608 13,092,619	26,222,452 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,617,620 224,999	2,361,767 199,009	3,021,233 206,870.5	47,238,895 194,343	4,631,885 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	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	1,430	164	294	1,945	10,646
⊳ Line 11: Rebates and refunds of expenses	58,608	1,351	-1,928	12,446	39
⊳ Line 12: Parking lot receipts	2,977,014	3,094,742	3,114,512	2,479,198	2,520,709
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	0	0	0	0	0
⊳ Line 15: Revenue from rental of living quarters	0	0	-840	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	115,094	117,240	123,668	45,986	38,990
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	2,596	4,026	-181	-55	-190
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	8,370,960	8,702,594	8,497,747	8,362,144	7,915,277
⊳ Line 23: Gov appropriations ? ⊳ Median	901,366 1,017,693	873,226 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	9,659,666	8,369,509	17,438,147	34,375,049	11,105,096
Total income ? Median	43,835,407 6,586,430	48,540,836 6,767,106	45,549,928 8,419,950	30,431,267 8,094,175	40,478,840 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	43,835,407 6,043,842	48,540,836 5,845,112	45,549,928 7,606,259	30,431,267 7,283,041	40,478,840 14,957,241
Net margin Median	3.86607% 4.62%	3.94019% 4.42%	3.47806% 5.16%	2.28936% 5.2%	2.94418% 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 SUTTER MEDICAL CENTER - SACRAMENTO 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	167,002,769 23,241,334	166,737,713 23,709,545	170,428,767 24,248,380	155,811,388 22,858,541	160,364,957 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	167,002,769 21,577,146	166,737,713 22,041,594	170,428,767 22,722,063	155,811,388 21,570,441	160,364,957 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	61,266,950 11,160,864	64,393,519 11,987,345	68,005,432 12,926,866	64,361,902 11,884,480	69,568,892 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	61,266,950 10,918,923	64,393,519 11,706,976	68,005,432 12,615,917	64,361,902 11,458,116	69,568,892 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	2,062,542 3,284,314	2,129,837 3,250,551	2,192,530 3,386,837	1,825,259 3,360,806	2,171,062 3,508,953
Disproportionate-share hospital (DSH) Median	11,178,881 594,888	10,396,258 595,761	10,287,105 577,894	9,057,432 542,168	9,496,021 549,667
Outlier Median	11,639,737 582,572	12,571,478 538,116	2,717,787 212,434	1,359,773 126,559	1,588,185 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	68,397,325 3,662,910	52,989,485 3,730,911	31,898,021 4,081,319	89,055,372 4,643,908	49,081,451 4,389,147
Charity care Median	11,528,611 2,654,636	11,909,436 2,940,659	15,222,159 3,380,215	12,241,953 3,488,738	9,789,848 3,233,405
Uncompensated care (UCC) Median	14,517,265 5,147,790	15,877,747 5,337,617	19,669,929 5,711,082	16,226,101 5,923,418	13,141,812 5,508,107
UCC as a % of operating expenses Median	1.33% 3.24	1.34% 3.12	1.56% 3.21	1.25% 3.3	0.98% 2.86
Total shortfall/UCC Median	82,914,590 9,489,989	68,867,232 9,424,297	51,567,950 10,120,158	105,281,473 11,171,337	62,223,263 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	364,900,449 52,142,039	414,774,295 54,485,252	436,612,549 57,395,589	447,570,883 58,830,919	475,735,277 61,722,907
Salaries as a % of operating expenses Median	33.48 36.68	35.05 36.56	34.54 36.37	34.46 35.93	35.65 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	1,041,504 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	6,983,130 1,449,244	0 1,475,986	0 1,563,078	5,746,386 1,721,954	0 2,991,828
Contract hours, direct-care Median	120,295.24 22,725	0.00 23,018.5	0.00 24,503.48	103,126.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	58.05 64.67	0.00 64.53	0.00 65.06	55.72 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.