As of the July, 2022, release via CMS

RONALD REAGAN UCLA

CMS id: 050262
757 WESTWOOD PLAZA, LOS ANGELES CA 90095. County: LOS ANGELES
System: UNIVERSITY OF CALIFORNIA
CBSA: Los Angeles-Long Beach-Anaheim, CA

The 446-bed, acute-care hospital had $-29,235,175 in net service to patients*, with a total profit margin of 4.30450% in fiscal year 2021, the latest year available.
It spent 0.88% of its operating expenses on uncompensated care and reported $53,021,570 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	291 118	291 118	291 119.5	291 118	291 119
Total beds Median	446 162	445 162	445 162	445 162	446 163.5
FTEs Median	6,749.66 788.06	6,777.86 793.42	6,887.56 806.03	7,125.58 787.61	7,280.30 804.34

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	1,772,169,450 150,932,746	1,785,028,754 158,950,878	2,026,970,299 168,696,998	2,083,131,118 163,454,693	2,201,926,657 186,589,412
Operating expenses Median	1,927,706,740 149,311,209	1,883,241,741 156,110,414	2,108,300,970 164,890,568	2,336,072,053 166,516,854	2,231,161,832 180,120,888
Net income from service 2 patients (NS2P) ? Median	-155,537,290 -964,173	-98,212,987 -643,601.5	-81,330,671 -116,254	-252,940,935 -5,025,862	-29,235,175 -1,284,564
NS2P margin ? Median	-8.78% -0.62	-5.50% -0.29	-4.01% 0.18	-12.14% -5.07	-1.33% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for RONALD REAGAN UCLA 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	228,817,290 5,089,215	210,210,987 4,572,541	280,930,671 5,268,134	399,840,455 13,092,619	389,315,175 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	16,080,000 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	21,220,000 188,688.5	30,110,000 370,813	28,823,385 309,361.5	19,932,942 375,329
⊳ 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	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	0	0	0	0	0
⊳ 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	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	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ 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	212,737,290	188,990,987	250,820,671	371,017,070	369,382,233
Total income ? Median	73,280,000 6,586,430	111,998,000 6,767,106	199,600,000 8,419,950	146,899,520 8,094,175	360,080,000 15,162,888
Non-operating expenses Median	0 146,289.5	193,328,000 164,857	207,030,000 89,880.5	270,680,000 106,761	248,540,000 31,473.5
Net income Median	73,280,000 6,043,842	-81,330,000 5,845,112	-7,430,000 7,606,259	-123,780,480 7,283,041	111,540,000 14,957,241
Net margin Median	3.66219% 4.62%	-4.07620% 4.42%	-0.32194% 5.16%	-4.98518% 5.2%	4.30450% 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 RONALD REAGAN UCLA 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	245,747,816 23,241,334	257,231,855 23,709,545	311,452,732 24,248,380	286,639,996 22,858,541	315,652,700 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	245,612,769 21,577,146	257,231,855 22,041,594	311,452,732 22,722,063	286,639,996 21,570,441	315,652,700 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	135,047 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	106,923,404 11,160,864	113,993,807 11,987,345	127,634,983 12,926,866	125,977,659 11,884,480	136,352,267 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	106,923,404 10,918,923	113,993,807 11,706,976	127,634,983 12,615,917	125,977,659 11,458,116	136,352,267 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	64,359,807 3,284,314	67,322,819 3,250,551	81,374,823 3,386,837	78,173,453 3,360,806	90,414,289 3,508,953
Disproportionate-share hospital (DSH) Median	5,511,591 594,888	5,614,644 595,761	6,112,544 577,894	5,843,604 542,168	6,616,659 549,667
Outlier Median	39,941,846 582,572	45,852,693 538,116	68,714,620 212,434	7,711,019 126,559	5,429,043 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	56,797,245 3,662,910	82,529,361 3,730,911	41,263,466 4,081,319	65,469,608 4,643,908	53,021,570 4,389,147
Charity care Median	12,998,484 2,654,636	9,012,337 2,940,659	6,659,040 3,380,215	9,392,071 3,488,738	13,318,397 3,233,405
Uncompensated care (UCC) Median	21,251,193 5,147,790	18,016,962 5,337,617	14,464,815 5,711,082	19,805,213 5,923,418	19,732,300 5,508,107
UCC as a % of operating expenses Median	1.10% 3.24	0.96% 3.12	0.69% 3.21	0.85% 3.3	0.88% 2.86
Total shortfall/UCC Median	78,048,438 9,489,989	100,546,323 9,424,297	55,728,281 10,120,158	85,274,821 11,171,337	72,753,870 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	716,673,239 52,142,039	738,434,660 54,485,252	771,633,123 57,395,589	848,811,137 58,830,919	893,074,518 61,722,907
Salaries as a % of operating expenses Median	37.18 36.68	39.21 36.56	36.60 36.37	36.33 35.93	40.03 35.24
Intern, resident salaries* Median	24,697,319 2,598,592	25,912,461 2,686,824	30,383,302 2,753,773	36,922,689 2,937,156	39,179,085 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	12,695,548 1,449,244	14,552,732 1,475,986	14,774,121 1,563,078	17,074,602 1,721,954	14,369,053 2,991,828
Contract hours, direct-care Median	196,123.00 22,725	218,892.00 23,018.5	210,491.00 24,503.48	196,997.00 25,026.5	188,767.00 33,786
Contract wages, direct-care Median	64.73 64.67	66.48 64.53	70.19 65.06	86.67 68.97	76.12 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.