As of the July, 2022, release via CMS

SCRIPPS GREEN HOSPITAL

CMS id: 050424
10666 NORTH TORREY PINES ROAD, LA JOLLA CA 92037. County: SAN DIEGO
System: SCRIPPS HEALTH
CBSA: San Diego-Chula Vista-Carlsbad, CA

The 150-bed, acute-care hospital had $51,509,715 in net service to patients*, with a total profit margin of 17.44507% in fiscal year 2021, the latest year available.
It spent 0.56% of its operating expenses on uncompensated care and reported $1,842,260 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	100 118	100 118	100 119.5	100 118	100 119
Total beds Median	150 162	150 162	150 162	150 162	150 163.5
FTEs Median	1,073.82 788.06	1,032.07 793.42	1,016.18 806.03	1,054.81 787.61	1,160.97 804.34

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	314,667,283 150,932,746	307,236,586 158,950,878	345,049,853 168,696,998	354,369,936 163,454,693	376,764,945 186,589,412
Operating expenses Median	282,297,222 149,311,209	272,167,199 156,110,414	290,517,014 164,890,568	297,667,130 166,516,854	325,255,230 180,120,888
Net income from service 2 patients (NS2P) ? Median	32,370,061 -964,173	35,069,387 -643,601.5	54,532,839 -116,254	56,702,806 -5,025,862	51,509,715 -1,284,564
NS2P margin ? Median	10.29% -0.62	11.41% -0.29	15.80% 0.18	16.00% -5.07	13.67% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SCRIPPS GREEN 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	10,081,814 5,089,215	8,278,376 4,572,541	26,935,176 5,268,134	18,450,797 13,092,619	17,221,485 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	3,731,751 224,999	2,042,988 199,009	20,231,629 206,870.5	4,269,359 194,343	14,255,732 249,496
⊳ 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	22,637	51,794	78,310	49,226	40,978
⊳ Line 12: Parking lot receipts	634,897	1,201,745	886,037	1,048,753	775,247
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,952,780	1,794,404	1,764,546	1,342,116	976,134
⊳ 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	24	0	655	278	331
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	269,450	291,202	288,428	155,348	36,734
⊳ Line 21: Rental of vending machines	50,597	55,476	78,198	42,062	30,525
⊳ Line 22: Rental of hospital space	2,694	0	0	0	0
⊳ Line 23: Gov appropriations ? ⊳ Median	30,000 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	3,386,984	2,840,767	3,607,373	11,543,655	1,105,804
Total income ? Median	42,451,875 6,586,430	43,347,763 6,767,106	81,468,015 8,419,950	75,153,603 8,094,175	68,731,200 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	42,451,875 6,043,842	43,347,763 5,845,112	81,468,015 7,606,259	75,153,603 7,283,041	68,731,200 14,957,241
Net margin Median	13.07221% 4.62%	13.73873% 4.42%	21.90089% 5.16%	20.15811% 5.2%	17.44507% 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 GREEN 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	53,294,044 23,241,334	58,353,058 23,709,545	59,332,711 24,248,380	54,815,814 22,858,541	57,806,791 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	53,294,044 21,577,146	58,353,058 22,041,594	59,332,711 22,722,063	54,815,814 21,570,441	57,806,791 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	21,779,857 11,160,864	24,134,139 11,987,345	27,456,332 12,926,866	30,431,140 11,884,480	33,444,899 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	21,779,857 10,918,923	24,134,139 11,706,976	27,456,332 12,615,917	30,431,140 11,458,116	33,444,899 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	5,082,848 3,284,314	6,569,962 3,250,551	6,975,065 3,386,837	6,665,004 3,360,806	7,226,394 3,508,953
Disproportionate-share hospital (DSH) Median	0 594,888	0 595,761	0 577,894	0 542,168	0 549,667
Outlier Median	3,716,136 582,572	5,148,194 538,116	1,010,450 212,434	921,313 126,559	750,563 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,166,658 3,662,910	560,799 3,730,911	802,843 4,081,319	0 4,643,908	1,842,260 4,389,147
Charity care Median	1,409,749 2,654,636	1,081,646 2,940,659	908,177 3,380,215	1,698,124 3,488,738	1,010,694 3,233,405
Uncompensated care (UCC) Median	1,958,517 5,147,790	1,585,501 5,337,617	1,421,652 5,711,082	2,245,877 5,923,418	1,824,588 5,508,107
UCC as a % of operating expenses Median	0.69% 3.24	0.58% 3.12	0.49% 3.21	0.75% 3.3	0.56% 2.86
Total shortfall/UCC Median	4,125,175 9,489,989	2,146,300 9,424,297	2,224,495 10,120,158	2,245,877 11,171,337	3,666,848 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	89,743,110 52,142,039	88,780,362 54,485,252	91,051,698 57,395,589	97,372,002 58,830,919	108,594,529 61,722,907
Salaries as a % of operating expenses Median	31.79 36.68	32.62 36.56	31.34 36.37	32.71 35.93	33.39 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	1,165,028 1,449,244	943,290 1,475,986	908,993 1,563,078	1,430,563 1,721,954	2,132,038 2,991,828
Contract hours, direct-care Median	13,429.00 22,725	12,665.00 23,018.5	10,222.00 24,503.48	13,694.00 25,026.5	20,246.00 33,786
Contract wages, direct-care Median	86.75 64.67	74.48 64.53	88.93 65.06	104.47 68.97	105.31 88.94

* in an approved program

Return to top

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.