As of the July, 2022, release via CMS

UCSF MEDICAL CENTER

CMS id: 050454
505 PARNASSUS, SAN FRANCISCO CA 94143. County: SAN FRANCISCO
System: UC OFFICE OF THE PRESIDENT
CBSA: San Francisco-Oakland-Berkeley, CA

The 785-bed, acute-care hospital had $30,863,796 in net service to patients*, with a total profit margin of 6.94430% in fiscal year 2021, the latest year available.
It spent 0.88% of its operating expenses on uncompensated care and reported $178,009,739 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	gov	gov	gov	gov	gov
Acute beds Median	576 118	576 118	579 119.5	579 118	573 119
Total beds Median	782 162	782 162	785 162	785 162	785 163.5
FTEs Median	7,738.48 788.06	7,984.49 793.42	8,401.03 806.03	0.00 787.61	0.00 804.34

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	3,222,098,134 150,932,746	3,620,962,130 158,950,878	3,902,331,848 168,696,998	4,126,176,230 163,454,693	4,606,030,749 186,589,412
Operating expenses Median	3,376,398,271 149,311,209	3,575,085,309 156,110,414	4,191,263,567 164,890,568	4,634,444,270 166,516,854	4,575,166,953 180,120,888
Net income from service 2 patients (NS2P) ? Median	-154,300,137 -964,173	45,876,821 -643,601.5	-288,931,719 -116,254	-508,268,040 -5,025,862	30,863,796 -1,284,564
NS2P margin ? Median	-4.79% -0.62	1.27% -0.29	-7.40% 0.18	-12.32% -5.07	0.67% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UCSF 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	167,673,579 5,089,215	186,942,922 4,572,541	267,241,854 5,268,134	264,666,755 13,092,619	383,569,283 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	4,869,781 224,999	7,577,177 199,009	8,812,630 206,870.5	50,481,201 194,343	5,166,832 249,496
⊳ Line 7: Investments ? ⊳ Median	27,331,252 299,524	30,587,263 188,688.5	38,434,740 370,813	37,954,951 309,361.5	97,712,901 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	1,072,225	1,200,189	1,352,908	1,380,449	993,362
⊳ Line 11: Rebates and refunds of expenses	4,457,537	6,025,263	7,703,437	9,280,144	7,626,362
⊳ 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	11,638,683	11,295,920	11,997,239	10,379,535	7,172,066
⊳ 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	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ Line 23: Gov appropriations ? ⊳ Median	4,567,154 1,017,693	7,713,987 983,261.5	9,601,100 1,173,286	6,962,823 1,987,202	6,682,752 1,597,664
⊳ Sum Line 24	113,736,947	122,543,123	189,339,800	148,227,652	258,215,008
Total income ? Median	13,373,442 6,586,430	232,819,743 6,767,106	-21,689,865 8,419,950	-243,601,285 8,094,175	414,433,079 15,162,888
Non-operating expenses Median	46,607,028 146,289.5	43,893,473 164,857	35,766,588 89,880.5	61,748,554 106,761	67,940,532 31,473.5
Net income Median	-33,233,586 6,043,842	188,926,270 5,845,112	-57,456,453 7,606,259	-305,349,839 7,283,041	346,492,547 14,957,241
Net margin Median	-0.98041% 4.62%	4.96142% 4.42%	-1.37799% 5.16%	-6.95424% 5.2%	6.94430% 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 UCSF 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	341,720,456 23,241,334	361,223,911 23,709,545	372,932,785 24,248,380	379,238,678 22,858,541	450,563,549 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	341,720,456 21,577,146	361,223,911 22,041,594	372,932,785 22,722,063	379,238,678 21,570,441	450,563,549 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	177,519,363 11,160,864	200,348,158 11,987,345	215,385,932 12,926,866	213,080,145 11,884,480	234,387,682 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	177,053,290 10,918,923	200,348,158 11,706,976	215,385,932 12,615,917	213,080,145 11,458,116	234,387,682 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	466,073 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	65,113,809 3,284,314	67,209,842 3,250,551	68,631,713 3,386,837	72,836,969 3,360,806	88,998,455 3,508,953
Disproportionate-share hospital (DSH) Median	12,967,630 594,888	12,857,882 595,761	12,988,002 577,894	12,585,799 542,168	14,365,334 549,667
Outlier Median	51,697,297 582,572	64,423,979 538,116	61,546,727 212,434	11,125,863 126,559	10,297,155 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	191,213,278 3,662,910	161,350,730 3,730,911	142,366,068 4,081,319	122,941,051 4,643,908	178,009,739 4,389,147
Charity care Median	20,367,253 2,654,636	35,122,310 2,940,659	38,544,628 3,380,215	33,239,388 3,488,738	33,632,779 3,233,405
Uncompensated care (UCC) Median	24,268,001 5,147,790	42,216,072 5,337,617	45,443,005 5,711,082	40,829,359 5,923,418	40,424,569 5,508,107
UCC as a % of operating expenses Median	0.72% 3.24	1.18% 3.12	1.08% 3.21	0.88% 3.3	0.88% 2.86
Total shortfall/UCC Median	215,481,279 9,489,989	203,566,802 9,424,297	187,809,073 10,120,158	163,770,410 11,171,337	218,434,308 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	1,143,512,483 52,142,039	1,223,723,182 54,485,252	1,331,318,178 57,395,589	1,507,484,095 58,830,919	1,611,636,807 61,722,907
Salaries as a % of operating expenses Median	33.54 36.68	33.98 36.56	31.50 36.37	32.14 35.93	34.75 35.24
Intern, resident salaries* Median	276,557 2,598,592	245,514 2,686,824	263,706 2,753,773	473,354 2,937,156	532,777 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	0 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	0.00 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	0.00 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.