As of the July, 2022, release via CMS

LOMA LINDA UNIVERSITY MEDICAL CENTER

CMS id: 050327
11234 ANDERSON STREET, LOMA LINDA CA 92354. County: SAN BERNARDINO
System: LLUH
CBSA: Riverside-San Bernardino-Ontario, CA

The 530-bed, acute-care hospital had $-121,099,314 in net service to patients*, with a total profit margin of 11.16108% in fiscal year 2021, the latest year available.
It spent 1.97% of its operating expenses on uncompensated care and reported $0 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	181	365	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	321 118	321 118	339 119.5	348 118	348 119
Total beds Median	445 162	506 162	524 162	530 162	530 163.5
FTEs Median	2,972.57 788.06	5,631.74 793.42	5,098.72 806.03	4,933.35 787.61	4,937.12 804.34

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	0 150,932,746	1,512,924,248 158,950,878	1,049,458,133 168,696,998	1,178,436,045 163,454,693	1,251,890,385 186,589,412
Operating expenses Median	515,847,904 149,311,209	1,213,385,865 156,110,414	1,293,679,238 164,890,568	1,455,436,888 166,516,854	1,372,989,699 180,120,888
Net income from service 2 patients (NS2P) ? Median	-515,847,904 -964,173	299,538,383 -643,601.5	-244,221,105 -116,254	-277,000,843 -5,025,862	-121,099,314 -1,284,564
NS2P margin ? Median	--% -0.62	19.80% -0.29	-23.27% 0.18	-23.51% -5.07	-9.67% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LOMA LINDA UNIVERSITY 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	0 5,089,215	-310,858,706 4,572,541	306,038,983 5,268,134	392,359,422 13,092,619	290,887,005 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	1,181,122 206,870.5	2,362,806 194,343	1,645,623 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	-1,511,311 370,813	9,409,568 309,361.5	35,760,489 375,329
⊳ 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	1,323	1,323	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	-5,205,733	8,279,265	7,754,291	3,063,998
⊳ 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	55,100,893	70,085,099	81,658,619
⊳ Line 18: Revenue from sale of medical records and abstracts	0	-227,732	215,357	211,142	224,412
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	-266,879	-82,536	-30,860	-31,529
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	630,951	457,284	405,771
⊳ Line 21: Rental of vending machines	0	-5,117	0	0	0
⊳ Line 22: Rental of hospital space	0	-44,169,592	50,615,550	52,842,945	52,078,107
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	41,262 1,173,286	-1,853 1,987,202	0 1,597,664
⊳ Sum Line 24	--	-260,983,653	191,567,107	249,267,677	116,081,515
Total income ? Median	-515,847,904 6,586,430	-11,320,323 6,767,106	61,817,878 8,419,950	115,358,579 8,094,175	169,787,691 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	-1,337,615 106,761	-2,402,896 31,473.5
Net income Median	-515,847,904 6,043,842	-11,320,323 5,845,112	61,817,878 7,606,259	116,696,194 7,283,041	172,190,587 14,957,241
Net margin Median	--% 4.62%	-0.94174% 4.42%	4.56053% 5.16%	7.42911% 5.2%	11.16108% 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 LOMA LINDA UNIVERSITY 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	81,477,021 23,241,334	171,756,980 23,709,545	164,804,942 24,248,380	159,870,022 22,858,541	172,306,655 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	75,937,684 21,577,146	161,177,043 22,041,594	155,542,376 22,722,063	151,326,801 21,570,441	165,306,800 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	5,539,337 3,535,627	10,579,937 3,746,588	9,262,566 3,782,288	8,543,221 3,865,578	6,999,855 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	34,473,040 11,160,864	79,074,593 11,987,345	74,237,491 12,926,866	73,310,074 11,884,480	74,207,798 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	33,547,732 10,918,923	77,608,149 11,706,976	72,440,405 12,615,917	71,480,521 11,458,116	72,554,339 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	925,308 1,282,808	1,466,444 1,407,728	1,797,086 1,341,512	1,829,553 1,407,046	1,653,459 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	15,310,205 3,284,314	31,613,524 3,250,551	31,547,523 3,386,837	31,095,785 3,360,806	32,671,744 3,508,953
Disproportionate-share hospital (DSH) Median	2,713,025 594,888	5,470,379 595,761	5,899,496 577,894	5,619,472 542,168	6,129,448 549,667
Outlier Median	5,038,854 582,572	26,245,949 538,116	8,024,358 212,434	2,377,599 126,559	2,875,646 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	42,393,425 3,662,910	70,140,174 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	2,119,353 2,654,636	9,737,019 2,940,659	11,104,097 3,380,215	19,469,100 3,488,738	24,109,671 3,233,405
Uncompensated care (UCC) Median	4,888,233 5,147,790	16,750,520 5,337,617	17,078,325 5,711,082	26,214,583 5,923,418	27,092,397 5,508,107
UCC as a % of operating expenses Median	0.95% 3.24	1.38% 3.12	1.32% 3.21	1.80% 3.3	1.97% 2.86
Total shortfall/UCC Median	47,281,658 9,489,989	86,890,694 9,424,297	17,078,325 10,120,158	26,214,583 11,171,337	27,092,397 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	192,788,664 52,142,039	408,361,499 54,485,252	422,390,580 57,395,589	439,442,615 58,830,919	442,251,726 61,722,907
Salaries as a % of operating expenses Median	37.37 36.68	33.65 36.56	32.65 36.37	30.19 35.93	32.21 35.24
Intern, resident salaries* Median	293,770 2,598,592	605,398 2,686,824	529,601 2,753,773	563,200 2,937,156	567,053 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	3,043,271 1,449,244	7,027,236 1,475,986	8,285,681 1,563,078	6,443,698 1,721,954	5,881,193 2,991,828
Contract hours, direct-care Median	60,247.00 22,725	129,460.53 23,018.5	149,546.00 24,503.48	117,638.00 25,026.5	76,911.00 33,786
Contract wages, direct-care Median	50.51 64.67	54.28 64.53	55.41 65.06	54.78 68.97	76.47 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.