As of the July, 2022, release via CMS

GOOD SAMARITAN HOSPITAL-BAKERSFIELD

CMS id: 050257
901 OLIVE DRIVE, BAKERSFIELD CA 93308. County: KERN
System: --
CBSA: Bakersfield, CA

The 64-bed, acute-care hospital had $-13,211,625 in net service to patients*, with a total profit margin of -7.51686% in fiscal year 2021, the latest year available.
It spent 0.49% of its operating expenses on uncompensated care and reported $12,211,217 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	39 118	39 118	39 119.5	39 118	39 119
Total beds Median	64 162	64 162	64 162	64 162	64 163.5
FTEs Median	222.26 788.06	208.30 793.42	195.53 806.03	207.17 787.61	229.49 804.34

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	31,742,320 150,932,746	30,697,469 158,950,878	29,305,510 168,696,998	29,043,655 163,454,693	23,748,419 186,589,412
Operating expenses Median	28,795,060 149,311,209	34,772,069 156,110,414	32,852,578 164,890,568	39,088,518 166,516,854	36,960,044 180,120,888
Net income from service 2 patients (NS2P) ? Median	2,947,260 -964,173	-4,074,600 -643,601.5	-3,547,068 -116,254	-10,044,863 -5,025,862	-13,211,625 -1,284,564
NS2P margin ? Median	9.28% -0.62	-13.27% -0.29	-12.10% 0.18	-34.59% -5.07	-55.63% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for GOOD SAMARITAN HOSPITAL-BAKERSFIELD 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	2,893,169 5,089,215	705,070 4,572,541	1,008,992 5,268,134	4,757,146 13,092,619	10,801,040 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	0 299,524	0 188,688.5	5,106 370,813	92,217 309,361.5	22,781 375,329
⊳ 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	1,474	17,412	0	1,614	54
⊳ 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	64,292	58,486	46,413	48,297	55,623
⊳ 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	328,963	418,297	717,290	552,397	0
⊳ Line 18: Revenue from sale of medical records and abstracts	1,206	1,512	1,960	705	728
⊳ 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	0	0	0
⊳ Line 22: Rental of hospital space	139,382	136,532	125,842	145,980	92,160
⊳ 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	2,357,852	72,831	112,381	3,915,936	10,629,694
Total income ? Median	5,840,429 6,586,430	-3,369,530 6,767,106	-2,538,076 8,419,950	-5,287,717 8,094,175	-2,410,585 15,162,888
Non-operating expenses Median	36,227 146,289.5	221,066 164,857	0 89,880.5	194,168 106,761	186,449 31,473.5
Net income Median	5,804,202 6,043,842	-3,590,596 5,845,112	-2,538,076 7,606,259	-5,481,885 7,283,041	-2,597,034 14,957,241
Net margin Median	16.75796% 4.62%	-11.43409% 4.42%	-8.37248% 5.16%	-16.21821% 5.2%	-7.51686% 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 GOOD SAMARITAN HOSPITAL-BAKERSFIELD 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	8,535,939 23,241,334	6,988,159 23,709,545	7,040,359 24,248,380	6,499,718 22,858,541	5,526,476 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	6,007,588 21,577,146	4,748,979 22,041,594	4,875,569 22,722,063	5,342,339 21,570,441	4,216,661 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	2,528,351 1,845,420	2,239,180 1,757,392	2,164,790 1,738,842	1,157,379 1,510,463	1,309,815 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	884,935 11,160,864	680,214 11,987,345	395,580 12,926,866	375,124 11,884,480	350,181 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	884,935 10,918,923	680,214 11,706,976	395,580 12,615,917	375,124 11,458,116	350,181 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	127,033 594,888	105,055 595,761	116,421 577,894	130,947 542,168	107,792 549,667
Outlier Median	1,010,111 582,572	745,536 538,116	58,661 212,434	37,302 126,559	33,636 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	19,531 3,662,910	355,795 3,730,911	0 4,081,319	0 4,643,908	12,211,217 4,389,147
Charity care Median	2,570 2,654,636	316 2,940,659	2,540 3,380,215	46,728,688 3,488,738	0 3,233,405
Uncompensated care (UCC) Median	265,710 5,147,790	144,532 5,337,617	199,575 5,711,082	46,941,881 5,923,418	180,468 5,508,107
UCC as a % of operating expenses Median	0.92% 3.24	0.42% 3.12	0.61% 3.21	120.09% 3.3	0.49% 2.86
Total shortfall/UCC Median	285,241 9,489,989	500,327 9,424,297	199,575 10,120,158	46,941,881 11,171,337	12,391,685 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	11,861,173 52,142,039	11,536,568 54,485,252	11,333,966 57,395,589	12,900,424 58,830,919	13,110,486 61,722,907
Salaries as a % of operating expenses Median	41.19 36.68	33.18 36.56	34.50 36.37	33.00 35.93	35.47 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	0 1,449,244	25,325 1,475,986	0 1,563,078	625,401 1,721,954	71,670 2,991,828
Contract hours, direct-care Median	0.00 22,725	378.00 23,018.5	0.00 24,503.48	9,417.00 25,026.5	475.00 33,786
Contract wages, direct-care Median	0.00 64.67	67.00 64.53	0.00 65.06	66.41 68.97	150.88 88.94

* in an approved program

Return to top

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.