As of the July, 2022, release via CMS

SUTTER COAST HOSPITAL

CMS id: 050417
800 EAST WASHINGTON, CRESCENT CITY CA 95531. County: DEL NORTE
System: SUTTER HEALTH
CBSA: Crescent City, CA

The 49-bed, acute-care hospital had $4,858,305 in net service to patients*, with a total profit margin of 4.40024% in fiscal year 2021, the latest year available.
It spent 2.28% of its operating expenses on uncompensated care and reported $163,295 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	33 118	33 118	33 119.5	33 118	33 119
Total beds Median	49 162	49 162	49 162	49 162	49 163.5
FTEs Median	323.49 788.06	316.24 793.42	336.57 806.03	333.92 787.61	326.60 804.34

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	88,023,637 150,932,746	89,125,528 158,950,878	95,300,803 168,696,998	88,159,610 163,454,693	101,466,590 186,589,412
Operating expenses Median	79,894,248 149,311,209	84,216,136 156,110,414	91,387,596 164,890,568	94,334,021 166,516,854	96,608,285 180,120,888
Net income from service 2 patients (NS2P) ? Median	8,129,389 -964,173	4,909,392 -643,601.5	3,913,207 -116,254	-6,174,411 -5,025,862	4,858,305 -1,284,564
NS2P margin ? Median	9.24% -0.62	5.51% -0.29	4.11% 0.18	-7.00% -5.07	4.79% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SUTTER COAST HOSPITAL 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	-219,290 5,089,215	463,172 4,572,541	725,614 5,268,134	12,587,161 13,092,619	-411,643 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	16,037 224,999	0 199,009	9,000 206,870.5	2,795 194,343	960,894 249,496
⊳ Line 7: Investments ? ⊳ Median	28,818 299,524	28,448 188,688.5	23,129 370,813	61,981 309,361.5	-22,607 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	136	34	0	0	276
⊳ Line 11: Rebates and refunds of expenses	44,197	38,755	58,206	49,020	30,018
⊳ 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	137,548	177,848	168,619	107,972	75,905
⊳ 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	23,322	26,999	22,291	6,492	0
⊳ Line 21: Rental of vending machines	-231	0	0	0	0
⊳ Line 22: Rental of hospital space	129,718	15,732	0	8,577	52,812
⊳ Line 23: Gov appropriations ? ⊳ Median	18,804 1,017,693	500 983,261.5	1,000 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	-617,639	174,856	443,369	12,350,324	-1,508,941
Total income ? Median	7,910,099 6,586,430	5,372,564 6,767,106	4,638,821 8,419,950	6,412,750 8,094,175	4,446,662 15,162,888
Non-operating expenses Median	5,493,271 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	2,416,828 6,043,842	5,372,564 5,845,112	4,638,821 7,606,259	6,412,750 7,283,041	4,446,662 14,957,241
Net margin Median	2.75252% 4.62%	5.99692% 4.42%	4.83078% 5.16%	6.36522% 5.2%	4.40024% 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 SUTTER COAST HOSPITAL 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	15,857,721 23,241,334	17,517,995 23,709,545	21,608,818 24,248,380	16,206,954 22,858,541	18,516,150 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	13,249,567 21,577,146	14,194,975 22,041,594	17,144,912 22,722,063	12,538,883 21,570,441	14,806,098 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	2,608,154 3,535,627	3,323,020 3,746,588	4,463,906 3,782,288	3,668,071 3,865,578	3,710,052 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	9,903,054 11,160,864	10,829,088 11,987,345	12,582,202 12,926,866	14,080,005 11,884,480	15,429,276 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	8,638,071 10,918,923	9,523,877 11,706,976	11,239,460 12,615,917	12,340,778 11,458,116	14,117,867 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,097,296 1,282,808	1,058,363 1,407,728	1,130,813 1,341,512	1,431,457 1,407,046	1,069,230 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	167,687 618,038	246,848 697,279	211,929 690,232	307,770 684,010	242,179 670,558
⊳ 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	265,754 594,888	283,235 595,761	325,841 577,894	239,876 542,168	272,925 549,667
Outlier Median	864,452 582,572	365,071 538,116	124,750 212,434	144,806 126,559	345,472 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	246,629 3,662,910	221,302 3,730,911	190,137 4,081,319	3,396,655 4,643,908	163,295 4,389,147
Charity care Median	2,435,265 2,654,636	2,439,413 2,940,659	2,466,569 3,380,215	3,112,661 3,488,738	1,403,085 3,233,405
Uncompensated care (UCC) Median	3,060,856 5,147,790	3,039,620 5,337,617	3,253,891 5,711,082	3,597,604 5,923,418	2,199,830 5,508,107
UCC as a % of operating expenses Median	3.83% 3.24	3.61% 3.12	3.56% 3.21	3.81% 3.3	2.28% 2.86
Total shortfall/UCC Median	3,307,485 9,489,989	3,260,922 9,424,297	3,444,028 10,120,158	6,994,259 11,171,337	2,363,125 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	27,312,636 52,142,039	28,785,914 54,485,252	32,004,289 57,395,589	33,056,930 58,830,919	33,513,107 61,722,907
Salaries as a % of operating expenses Median	34.19 36.68	34.18 36.56	35.02 36.37	35.04 35.93	34.69 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	749,886 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	9,979.27 22,725	0.00 23,018.5	0.00 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	75.14 64.67	0.00 64.53	0.00 65.06	0.00 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.