As of the July, 2022, release via CMS

ALTA BATES MEDICAL CENTER

CMS id: 050305
2450 ASHBY AVENUE, BERKELEY CA 94705. County: ALAMEDA
System: SUTTER HEALTH
CBSA: San Francisco-Oakland-Berkeley, CA

The 383-bed, acute-care hospital had $-108,328,448 in net service to patients*, with a total profit margin of -13.58395% in fiscal year 2021, the latest year available.
It spent 1.04% of its operating expenses on uncompensated care and reported $24,437,070 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	306	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	252 118	252 118	254 119.5	230 118	230 119
Total beds Median	400 162	401 162	407 162	383 162	383 163.5
FTEs Median	1,693.80 788.06	2,060.38 793.42	1,784.56 806.03	1,491.02 787.61	1,657.21 804.34

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	653,481,200 150,932,746	554,536,363 158,950,878	657,237,808 168,696,998	591,783,618 163,454,693	618,781,389 186,589,412
Operating expenses Median	701,112,192 149,311,209	591,083,057 156,110,414	735,090,521 164,890,568	723,268,261 166,516,854	727,109,837 180,120,888
Net income from service 2 patients (NS2P) ? Median	-47,630,992 -964,173	-36,546,694 -643,601.5	-77,852,713 -116,254	-131,484,643 -5,025,862	-108,328,448 -1,284,564
NS2P margin ? Median	-7.29% -0.62	-6.59% -0.29	-11.85% 0.18	-22.22% -5.07	-17.51% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ALTA BATES 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	15,650,839 5,089,215	17,198,044 4,572,541	22,232,855 5,268,134	69,337,453 13,092,619	21,370,516 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,231,187 224,999	1,569,259 199,009	84,329 206,870.5	161,036 194,343	685,896 249,496
⊳ Line 7: Investments ? ⊳ Median	8,205,210 299,524	7,930,567 188,688.5	11,087,870 370,813	7,158,404 309,361.5	11,341,631 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	1,269	0	1	25	37
⊳ Line 11: Rebates and refunds of expenses	80,609	1,471	0	909	0
⊳ Line 12: Parking lot receipts	454,423	406,366	581,824	378,095	515,165
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	940,339	758,010	846,356	604,065	554,984
⊳ 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	2,400	1,959	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	197,028	165,129	196,440	32,680	32,719
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	534,664	409,678	168,504	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	798,982	5,157,105	6,818,217	6,524,247	5,948,133
⊳ 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	3,204,728	798,500	2,449,314	54,477,992	2,291,951
Total income ? Median	-31,980,153 6,586,430	-19,348,650 6,767,106	-55,619,858 8,419,950	-62,147,190 8,094,175	-86,957,932 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	-31,980,153 6,043,842	-19,348,650 5,845,112	-55,619,858 7,606,259	-62,147,190 7,283,041	-86,957,932 14,957,241
Net margin Median	-4.77935% 4.62%	-3.38420% 4.42%	-8.18576% 5.16%	-9.40027% 5.2%	-13.58395% 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 ALTA BATES 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	61,299,289 23,241,334	49,467,824 23,709,545	61,492,749 24,248,380	54,222,080 22,858,541	58,187,013 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	55,125,037 21,577,146	44,606,338 22,041,594	53,592,666 22,722,063	46,206,413 21,570,441	50,004,146 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	6,174,252 1,845,420	4,861,486 1,757,392	7,900,083 1,738,842	8,015,667 1,510,463	8,182,867 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	46,728,036 11,160,864	39,703,123 11,987,345	48,421,653 12,926,866	41,584,726 11,884,480	41,380,475 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	46,728,036 10,918,923	39,703,123 11,706,976	48,421,653 12,615,917	41,584,726 11,458,116	41,380,475 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	4,177,130 594,888	2,808,426 595,761	3,261,504 577,894	3,067,452 542,168	2,973,090 549,667
Outlier Median	3,816,872 582,572	5,431,624 538,116	2,395,009 212,434	1,413,636 126,559	1,322,067 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	46,120,922 3,662,910	20,471,718 3,730,911	19,757,023 4,081,319	66,730,981 4,643,908	24,437,070 4,389,147
Charity care Median	7,747,963 2,654,636	5,375,757 2,940,659	7,672,574 3,380,215	7,549,850 3,488,738	5,663,423 3,233,405
Uncompensated care (UCC) Median	10,510,819 5,147,790	7,703,511 5,337,617	10,614,207 5,711,082	9,296,977 5,923,418	7,589,178 5,508,107
UCC as a % of operating expenses Median	1.50% 3.24	1.30% 3.12	1.44% 3.21	1.29% 3.3	1.04% 2.86
Total shortfall/UCC Median	56,631,741 9,489,989	28,175,229 9,424,297	30,371,230 10,120,158	76,027,958 11,171,337	32,026,248 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	235,972,785 52,142,039	199,343,549 54,485,252	241,472,741 57,395,589	246,203,165 58,830,919	247,241,614 61,722,907
Salaries as a % of operating expenses Median	33.66 36.68	33.73 36.56	32.85 36.37	34.04 35.93	34.00 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	12,650,493 1,449,244	0 1,475,986	0 1,563,078	18,849,468 1,721,954	0 2,991,828
Contract hours, direct-care Median	133,031.34 22,725	0.00 23,018.5	0.00 24,503.48	207,990.69 25,026.5	0.00 33,786
Contract wages, direct-care Median	95.09 64.67	0.00 64.53	0.00 65.06	90.63 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.