As of the July, 2022, release via CMS

SCRIPPS MEMORIAL HOSPITAL-ENCINITAS

CMS id: 050503
354 SANTA FE DRIVE, ENCINITAS CA 92023. County: SAN DIEGO
System: SCRIPPS HEALTH
CBSA: San Diego-Chula Vista-Carlsbad, CA

The 171-bed, acute-care hospital had $-6,518,235 in net service to patients*, with a total profit margin of 4.40676% in fiscal year 2021, the latest year available.
It spent 0.96% of its operating expenses on uncompensated care and reported $16,956,950 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	159 118	159 118	159 119.5	159 118	159 119
Total beds Median	193 162	193 162	193 162	193 162	171 163.5
FTEs Median	1,246.62 788.06	1,263.15 793.42	1,271.38 806.03	1,285.83 787.61	1,276.60 804.34

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	291,357,395 150,932,746	322,824,305 158,950,878	323,608,315 168,696,998	336,365,649 163,454,693	336,365,649 186,589,412
Operating expenses Median	280,270,785 149,311,209	310,110,133 156,110,414	295,082,681 164,890,568	323,717,000 166,516,854	342,883,884 180,120,888
Net income from service 2 patients (NS2P) ? Median	11,086,610 -964,173	12,714,172 -643,601.5	28,525,634 -116,254	12,648,649 -5,025,862	-6,518,235 -1,284,564
NS2P margin ? Median	3.81% -0.62	3.94% -0.29	8.81% 0.18	3.76% -5.07	-1.94% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SCRIPPS MEMORIAL HOSPITAL-ENCINITAS 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	13,216,850 5,089,215	11,666,346 4,572,541	12,485,371 5,268,134	22,324,878 13,092,619	22,324,878 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,132,461 224,999	822,259 199,009	799,987 206,870.5	2,746,847 194,343	2,746,847 249,496
⊳ 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	18,447	36,438	64,467	38,489	38,489
⊳ 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	766,889	778,062	727,426	636,998	636,998
⊳ 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	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	-31	79	324	150,844	150,844
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	67,082	91,598	135,608	78,945	78,945
⊳ Line 21: Rental of vending machines	10,320	16,220	19,898	15,687	15,687
⊳ Line 22: Rental of hospital space	67,614	70,492	72,606	74,785	74,785
⊳ 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	11,154,068	9,851,198	10,665,055	18,582,283	18,582,283
Total income ? Median	24,303,460 6,586,430	24,380,518 6,767,106	41,011,005 8,419,950	34,973,527 8,094,175	15,806,643 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	1 89,880.5	0 106,761	0 31,473.5
Net income Median	24,303,460 6,043,842	24,380,518 5,845,112	41,011,004 7,606,259	34,973,527 7,283,041	15,806,643 14,957,241
Net margin Median	7.97949% 4.62%	7.28885% 4.42%	12.20225% 5.16%	9.75033% 5.2%	4.40676% 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 MEMORIAL HOSPITAL-ENCINITAS 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	47,753,344 23,241,334	50,991,557 23,709,545	51,399,619 24,248,380	47,085,659 22,858,541	48,482,999 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	43,158,501 21,577,146	47,181,699 22,041,594	48,811,262 22,722,063	46,186,422 21,570,441	48,482,999 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	4,594,843 3,535,627	3,809,858 3,746,588	2,588,357 3,782,288	899,237 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	12,273,873 11,160,864	13,809,790 11,987,345	15,909,080 12,926,866	15,205,664 11,884,480	15,259,007 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	12,273,873 10,918,923	13,809,790 11,706,976	15,909,080 12,615,917	15,205,664 11,458,116	15,259,007 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	59,975 3,284,314	236,190 3,250,551	432,945 3,386,837	570,595 3,360,806	576,253 3,508,953
Disproportionate-share hospital (DSH) Median	436,814 594,888	482,944 595,761	525,316 577,894	556,005 542,168	792,645 549,667
Outlier Median	4,880,076 582,572	4,150,152 538,116	1,190,468 212,434	915,793 126,559	618,926 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	9,040,207 3,662,910	10,496,130 3,730,911	10,555,923 4,081,319	13,190,945 4,643,908	16,956,950 4,389,147
Charity care Median	2,924,805 2,654,636	2,272,314 2,940,659	2,182,324 3,380,215	2,898,532 3,488,738	2,079,526 3,233,405
Uncompensated care (UCC) Median	4,002,698 5,147,790	2,447,048 5,337,617	3,515,025 5,711,082	5,107,485 5,923,418	3,302,311 5,508,107
UCC as a % of operating expenses Median	1.43% 3.24	0.79% 3.12	1.19% 3.21	1.58% 3.3	0.96% 2.86
Total shortfall/UCC Median	13,042,905 9,489,989	12,943,178 9,424,297	14,070,948 10,120,158	18,298,430 11,171,337	20,259,261 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	106,923,912 52,142,039	111,717,523 54,485,252	115,316,464 57,395,589	118,938,548 58,830,919	127,711,542 61,722,907
Salaries as a % of operating expenses Median	38.15 36.68	36.03 36.56	39.08 36.37	36.74 35.93	37.25 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	1,965,474 1,449,244	1,511,143 1,475,986	1,133,305 1,563,078	462,882 1,721,954	1,492,141 2,991,828
Contract hours, direct-care Median	25,809.00 22,725	19,644.00 23,018.5	13,121.00 24,503.48	5,082.00 25,026.5	11,652.00 33,786
Contract wages, direct-care Median	76.15 64.67	76.93 64.53	86.37 65.06	91.08 68.97	128.06 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.