As of the July, 2022, release via CMS

EMANUEL MEDICAL CENTER

CMS id: 050179
825 DELBON AVENUE, TURLOCK CA 95382. County: STANISLAUS
System: TENET HEALTHCARE CORPORATION
CBSA: Modesto, CA

The 209-bed, acute-care hospital had $47,850,166 in net service to patients*, with a total profit margin of 16.76825% in fiscal year 2021, the latest year available.
It spent 2.76% of its operating expenses on uncompensated care and reported $6,837,634 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	forprofit	forprofit	forprofit	forprofit	forprofit
Acute beds Median	191 118	191 118	191 119.5	191 118	191 119
Total beds Median	209 162	209 162	209 162	209 162	209 163.5
FTEs Median	754.60 788.06	737.50 793.42	733.00 806.03	689.30 787.61	662.30 804.34

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	236,824,453 150,932,746	254,150,353 158,950,878	270,079,166 168,696,998	265,736,074 163,454,693	305,569,586 186,589,412
Operating expenses Median	192,971,541 149,311,209	213,291,652 156,110,414	233,402,450 164,890,568	240,995,044 166,516,854	257,719,420 180,120,888
Net income from service 2 patients (NS2P) ? Median	43,852,912 -964,173	40,858,701 -643,601.5	36,676,716 -116,254	24,741,030 -5,025,862	47,850,166 -1,284,564
NS2P margin ? Median	18.52% -0.62	16.08% -0.29	13.58% 0.18	9.31% -5.07	15.66% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for EMANUEL 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	5,382,443 5,089,215	5,918,027 4,572,541	6,983,821 5,268,134	11,784,676 13,092,619	4,071,154 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	77,814 299,524	148,301 188,688.5	119,114 370,813	84,411 309,361.5	138,209 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	3,066	136	1,101	1,590	4,646
⊳ Line 11: Rebates and refunds of expenses	118,220	84,902	96,834	134,077	72,110
⊳ 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	848,871	724,633	743,383	422,130	418,183
⊳ 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	13,584	13,109	14,438	5,825	16,218
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	109,725	105,750	103,002	25,289	2,019
⊳ Line 21: Rental of vending machines	18,651	22,334	21,482	25,975	33,727
⊳ Line 22: Rental of hospital space	1,057,627	1,130,969	1,054,003	928,390	896,326
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	30,352 1,597,664
⊳ Sum Line 24	3,134,885	3,687,893	4,830,464	10,156,989	2,459,364
Total income ? Median	49,235,355 6,586,430	46,776,728 6,767,106	43,660,537 8,419,950	36,525,706 8,094,175	51,921,320 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	49,235,355 6,043,842	46,776,728 5,845,112	43,660,537 7,606,259	36,525,706 7,283,041	51,921,320 14,957,241
Net margin Median	20.32781% 4.62%	17.98632% 4.42%	15.75834% 5.16%	13.16143% 5.2%	16.76825% 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 EMANUEL 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	38,167,786 23,241,334	35,354,262 23,709,545	36,481,246 24,248,380	34,762,572 22,858,541	36,795,923 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	38,167,786 21,577,146	35,354,262 22,041,594	36,481,246 22,722,063	34,762,572 21,570,441	36,795,923 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	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	21,281,429 11,160,864	21,880,487 11,987,345	25,923,576 12,926,866	24,822,018 11,884,480	28,240,941 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	21,281,429 10,918,923	21,880,487 11,706,976	25,923,576 12,615,917	24,822,018 11,458,116	28,240,941 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	2,601,585 594,888	2,560,790 595,761	2,532,565 577,894	2,416,118 542,168	2,505,184 549,667
Outlier Median	594,161 582,572	389,755 538,116	118,261 212,434	103,631 126,559	107,544 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,608,845 3,662,910	6,035,672 3,730,911	12,307,191 4,081,319	6,396,087 4,643,908	6,837,634 4,389,147
Charity care Median	2,738,938 2,654,636	2,511,285 2,940,659	4,098,570 3,380,215	7,488,560 3,488,738	5,758,048 3,233,405
Uncompensated care (UCC) Median	4,466,337 5,147,790	3,586,388 5,337,617	5,514,474 5,711,082	8,965,115 5,923,418	7,114,343 5,508,107
UCC as a % of operating expenses Median	2.31% 3.24	1.68% 3.12	2.36% 3.21	3.72% 3.3	2.76% 2.86
Total shortfall/UCC Median	8,075,182 9,489,989	9,622,060 9,424,297	17,821,665 10,120,158	15,361,202 11,171,337	13,951,977 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	72,607,882 52,142,039	75,655,916 54,485,252	81,890,498 57,395,589	82,845,022 58,830,919	83,557,808 61,722,907
Salaries as a % of operating expenses Median	37.63 36.68	35.49 36.56	35.10 36.37	34.38 35.93	32.42 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	7,085,762 1,449,244	6,566,877 1,475,986	7,452,569 1,563,078	8,378,091 1,721,954	10,939,870 2,991,828
Contract hours, direct-care Median	81,067.00 22,725	75,963.00 23,018.5	68,278.00 24,503.48	84,405.00 25,026.5	86,122.00 33,786
Contract wages, direct-care Median	87.41 64.67	86.45 64.53	109.15 65.06	99.26 68.97	127.03 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.