As of the July, 2022, release via CMS

PIH HEALTH GOOD SAMARITAN HOSPITAL

CMS id: 050471
1225 WILSHIRE BOULEVARD, LOS ANGELES CA 90017. County: LOS ANGELES
System: PIH HEALTH INC (INTERHEALTH)
CBSA: Los Angeles-Long Beach-Anaheim, CA

The 363-bed, acute-care hospital had $-53,736,517 in net service to patients*, with a total profit margin of -4.46723% in fiscal year 2021, the latest year available.
It spent 1.40% of its operating expenses on uncompensated care and reported $16,488,009 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	283	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	251 118	248 118	248 119.5	248 118	278 119
Total beds Median	313 162	310 162	333 162	333 162	363 163.5
FTEs Median	1,255.63 788.06	1,268.23 793.42	1,359.10 806.03	1,508.79 787.61	1,383.01 804.34

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	281,992,178 150,932,746	373,935,881 158,950,878	359,284,320 168,696,998	298,189,911 163,454,693	409,931,021 186,589,412
Operating expenses Median	321,903,956 149,311,209	359,019,648 156,110,414	392,685,782 164,890,568	336,292,161 166,516,854	463,667,538 180,120,888
Net income from service 2 patients (NS2P) ? Median	-39,911,778 -964,173	14,916,233 -643,601.5	-33,401,462 -116,254	-38,102,250 -5,025,862	-53,736,517 -1,284,564
NS2P margin ? Median	-14.15% -0.62	3.99% -0.29	-9.30% 0.18	-12.78% -5.07	-13.11% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for PIH HEALTH GOOD SAMARITAN 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	33,903,636 5,089,215	34,141,603 4,572,541	18,835,506 5,268,134	78,880,017 13,092,619	33,909,151 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	2,228,170 224,999	23,024,418 199,009	2,578,628 206,870.5	1,223,994 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	22,647,208 299,524	6,322,818 188,688.5	8,056,800 370,813	6,330,042 309,361.5	12,947,806 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	3,816	6,194	6,908	2,698	4,367
⊳ Line 11: Rebates and refunds of expenses	831,868	913,909	1,244,967	1,392,641	1,618,264
⊳ Line 12: Parking lot receipts	518,912	879,294	1,065,238	885,822	1,807,883
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	0	0	0	0	0
⊳ 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	12,290	13,654	14,184	9,993	11,756
⊳ 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	6,511	149,023
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	440,497	371,680	323,729	72,319	104,322
⊳ 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	7,220,875	2,609,636	5,545,052	68,955,997	17,265,730
Total income ? Median	-6,008,142 6,586,430	49,057,836 6,767,106	-14,565,956 8,419,950	40,777,767 8,094,175	-19,827,366 15,162,888
Non-operating expenses Median	11,435,026 146,289.5	604,008 164,857	17 89,880.5	3 106,761	0 31,473.5
Net income Median	-17,443,168 6,043,842	48,453,828 5,845,112	-14,565,973 7,606,259	40,777,764 7,283,041	-19,827,366 14,957,241
Net margin Median	-5.52181% 4.62%	11.87368% 4.42%	-3.85221% 5.16%	10.81438% 5.2%	-4.46723% 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 PIH HEALTH GOOD SAMARITAN 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	63,566,624 23,241,334	67,585,833 23,709,545	75,916,480 24,248,380	60,748,714 22,858,541	78,275,166 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	63,566,624 21,577,146	67,585,833 22,041,594	68,947,473 22,722,063	52,511,837 21,570,441	65,479,004 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	6,969,007 3,782,288	8,236,877 3,865,578	12,796,162 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	13,926,000 11,160,864	15,879,159 11,987,345	16,522,833 12,926,866	11,958,534 11,884,480	17,143,323 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	13,926,000 10,918,923	15,879,159 11,706,976	16,522,833 12,615,917	11,958,534 11,458,116	17,143,323 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	1,201,379 3,284,314	1,264,457 3,250,551	1,327,818 3,386,837	1,103,870 3,360,806	1,348,125 3,508,953
Disproportionate-share hospital (DSH) Median	5,515,009 594,888	6,247,847 595,761	6,519,436 577,894	4,900,923 542,168	5,731,874 549,667
Outlier Median	2,678,435 582,572	2,767,029 538,116	3,391,259 212,434	413,045 126,559	398,247 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	21,068,180 3,662,910	63,193 3,730,911	11,070,370 4,081,319	395,170 4,643,908	16,488,009 4,389,147
Charity care Median	6,165,025 2,654,636	6,172,747 2,940,659	7,567,246 3,380,215	5,143,958 3,488,738	5,340,036 3,233,405
Uncompensated care (UCC) Median	7,369,393 5,147,790	7,992,908 5,337,617	9,314,769 5,711,082	6,738,592 5,923,418	6,497,901 5,508,107
UCC as a % of operating expenses Median	2.29% 3.24	2.23% 3.12	2.37% 3.21	2.00% 3.3	1.40% 2.86
Total shortfall/UCC Median	28,437,573 9,489,989	8,056,101 9,424,297	20,385,139 10,120,158	7,133,762 11,171,337	22,985,910 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	123,029,785 52,142,039	128,057,162 54,485,252	141,725,152 57,395,589	120,498,556 58,830,919	153,589,887 61,722,907
Salaries as a % of operating expenses Median	40.23 36.68	37.39 36.56	37.76 36.37	38.76 35.93	36.00 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	914,330 1,251,927	989,693 1,186,494	429,202 1,204,885	802,700 1,279,653	1,107,386 1,469,317
Contract adjusted salaries, direct-care Median	12,859,905 1,449,244	17,674,510 1,475,986	23,203,217 1,563,078	13,353,123 1,721,954	29,437,263 2,991,828
Contract hours, direct-care Median	187,791.00 22,725	244,174.00 23,018.5	314,348.00 24,503.48	163,599.00 25,026.5	201,570.00 33,786
Contract wages, direct-care Median	68.48 64.67	72.38 64.53	73.81 65.06	81.62 68.97	146.04 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.