As of the July, 2022, release via CMS

SCRIPPS MEMORIAL HOSPITAL - LA JOLLA

CMS id: 050324
9888 GENESEE AVENUE, LA JOLLA CA 92037. County: SAN DIEGO
System: SCRIPPS HEALTH
CBSA: San Diego-Chula Vista-Carlsbad, CA

The 365-bed, acute-care hospital had $116,173,665 in net service to patients*, with a total profit margin of 16.03712% in fiscal year 2021, the latest year available.
It spent 0.70% of its operating expenses on uncompensated care and reported $11,923,797 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	355 118	306 118	306 119.5	306 118	306 119
Total beds Median	434 162	365 162	365 162	365 162	365 163.5
FTEs Median	2,395.65 788.06	2,417.68 793.42	2,443.55 806.03	2,447.96 787.61	2,500.00 804.34

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	714,750,014 150,932,746	765,865,517 158,950,878	805,415,522 168,696,998	808,000,293 163,454,693	827,426,383 186,589,412
Operating expenses Median	599,846,860 149,311,209	661,430,427 156,110,414	666,429,336 164,890,568	709,315,568 166,516,854	711,252,718 180,120,888
Net income from service 2 patients (NS2P) ? Median	114,903,154 -964,173	104,435,090 -643,601.5	138,986,186 -116,254	98,684,725 -5,025,862	116,173,665 -1,284,564
NS2P margin ? Median	16.08% -0.62	13.64% -0.29	17.26% 0.18	12.21% -5.07	14.04% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SCRIPPS MEMORIAL HOSPITAL - LA JOLLA 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	20,661,895 5,089,215	22,857,332 4,572,541	25,027,331 5,268,134	47,238,561 13,092,619	19,677,385 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	3,429,598 224,999	2,340,571 199,009	1,363,422 206,870.5	3,968,212 194,343	4,837,748 249,496
⊳ 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	0	0	0	0	0
⊳ Line 11: Rebates and refunds of expenses	69,951	183,921	149,356	74,663	83,532
⊳ Line 12: Parking lot receipts	2,736,769	2,892,311	2,631,579	1,912,798	1,672,098
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	2,242,728	2,502,405	2,439,256	2,076,830	1,943,704
⊳ 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	4	0	268	350	4,096
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	389,577	386,752	440,742	222,566	46,326
⊳ Line 21: Rental of vending machines	36,335	39,813	68,897	42,705	36,694
⊳ Line 22: Rental of hospital space	704,449	788,566	784,887	774,334	957,220
⊳ 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	11,052,484	13,722,993	17,148,924	38,166,103	10,095,967
Total income ? Median	135,565,049 6,586,430	127,292,422 6,767,106	164,013,517 8,419,950	145,923,286 8,094,175	135,851,050 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	1 89,880.5	1 106,761	0 31,473.5
Net income Median	135,565,049 6,043,842	127,292,422 5,845,112	164,013,516 7,606,259	145,923,285 7,283,041	135,851,050 14,957,241
Net margin Median	18.43389% 4.62%	16.13906% 4.42%	19.75013% 5.16%	17.06228% 5.2%	16.03712% 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 SCRIPPS MEMORIAL HOSPITAL - LA JOLLA 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	98,330,190 23,241,334	101,930,878 23,709,545	108,194,694 24,248,380	105,862,314 22,858,541	108,933,461 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	98,330,190 21,577,146	101,930,878 22,041,594	108,194,694 22,722,063	105,862,314 21,570,441	108,933,461 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	51,546,957 11,160,864	51,062,296 11,987,345	56,199,281 12,926,866	48,393,437 11,884,480	47,360,182 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	42,920,889 10,918,923	43,245,834 11,706,976	48,903,172 12,615,917	42,679,568 11,458,116	47,360,182 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	8,626,068 1,282,808	7,816,462 1,407,728	7,296,109 1,341,512	5,713,869 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	1,074,178 594,888	874,421 595,761	1,109,434 577,894	1,105,390 542,168	1,687,416 549,667
Outlier Median	14,262,210 582,572	13,619,160 538,116	2,678,388 212,434	2,700,720 126,559	1,866,110 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	16,422,343 3,662,910	18,000,224 3,730,911	18,200,834 4,081,319	18,897,041 4,643,908	11,923,797 4,389,147
Charity care Median	5,484,177 2,654,636	4,908,027 2,940,659	3,988,073 3,380,215	6,231,623 3,488,738	3,329,206 3,233,405
Uncompensated care (UCC) Median	6,861,313 5,147,790	5,168,115 5,337,617	5,784,118 5,711,082	8,798,407 5,923,418	4,996,579 5,508,107
UCC as a % of operating expenses Median	1.14% 3.24	0.78% 3.12	0.87% 3.21	1.24% 3.3	0.70% 2.86
Total shortfall/UCC Median	23,283,656 9,489,989	23,168,339 9,424,297	23,984,952 10,120,158	27,695,448 11,171,337	16,920,376 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	208,394,439 52,142,039	217,999,971 54,485,252	227,944,610 57,395,589	234,016,012 58,830,919	246,524,058 61,722,907
Salaries as a % of operating expenses Median	34.74 36.68	32.96 36.56	34.20 36.37	32.99 35.93	34.66 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	4,871,143 1,449,244	3,807,869 1,475,986	3,389,622 1,563,078	2,568,049 1,721,954	7,341,933 2,991,828
Contract hours, direct-care Median	52,938.00 22,725	43,462.00 23,018.5	37,447.00 24,503.48	26,011.00 25,026.5	59,915.00 33,786
Contract wages, direct-care Median	92.02 64.67	87.61 64.53	90.52 65.06	98.73 68.97	122.54 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.