As of the July, 2022, release via CMS

LA PALMA INTERCOMMUNITY HOSPITAL

CMS id: 050580
7901 WALKER STREET, LA PALMA CA 90623. County: ORANGE
System: PRIME HEALTHCARE MANAGEMENT SERVICES
CBSA: Los Angeles-Long Beach-Anaheim, CA

The 138-bed, acute-care hospital had $-1,636,438 in net service to patients*, with a total profit margin of 0.72895% in fiscal year 2021, the latest year available.
It spent 3.93% of its operating expenses on uncompensated care and reported $6,135,381 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	123 118	116 118	116 119.5	116 118	107 119
Total beds Median	141 162	140 162	140 162	140 162	138 163.5
FTEs Median	314.25 788.06	297.85 793.42	286.86 806.03	269.90 787.61	265.28 804.34

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	56,970,879 150,932,746	53,436,726 158,950,878	50,214,684 168,696,998	45,351,016 163,454,693	50,273,749 186,589,412
Operating expenses Median	56,565,019 149,311,209	54,950,034 156,110,414	53,075,183 164,890,568	52,772,650 166,516,854	51,910,187 180,120,888
Net income from service 2 patients (NS2P) ? Median	405,860 -964,173	-1,513,308 -643,601.5	-2,860,499 -116,254	-7,421,634 -5,025,862	-1,636,438 -1,284,564
NS2P margin ? Median	0.71% -0.62	-2.83% -0.29	-5.70% 0.18	-16.36% -5.07	-3.26% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LA PALMA INTERCOMMUNITY 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	1,344,111 5,089,215	374,923 4,572,541	406,932 5,268,134	8,706,553 13,092,619	2,095,824 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ 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	222	122	32	0	20
⊳ Line 11: Rebates and refunds of expenses	212,513	19,025	17,971	20,802	18,434
⊳ 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	170,971	185,889	181,383	132,582	135,759
⊳ 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	488	341	150	367	126
⊳ Line 18: Revenue from sale of medical records and abstracts	7,510	7,251	6,571	6,033	8,016
⊳ 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	1,172	663	2,659	1,856	1,242
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ 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	951,235	161,632	198,166	8,544,913	1,932,227
Total income ? Median	1,749,971 6,586,430	-1,138,385 6,767,106	-2,453,567 8,419,950	1,284,919 8,094,175	459,386 15,162,888
Non-operating expenses Median	9,515 146,289.5	66,743 164,857	819 89,880.5	86,734 106,761	77,636 31,473.5
Net income Median	1,740,456 6,043,842	-1,205,128 5,845,112	-2,454,386 7,606,259	1,198,185 7,283,041	381,750 14,957,241
Net margin Median	2.98458% 4.62%	-2.23953% 4.42%	-4.84849% 5.16%	2.21650% 5.2%	0.72895% 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 LA PALMA INTERCOMMUNITY 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	20,082,150 23,241,334	20,025,516 23,709,545	18,367,590 24,248,380	15,132,571 22,858,541	12,520,846 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	16,582,347 21,577,146	16,857,938 22,041,594	15,343,623 22,722,063	13,221,880 21,570,441	11,139,914 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	3,499,803 1,845,420	3,167,578 1,757,392	3,023,967 1,738,842	1,910,691 1,510,463	1,380,932 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	1,988,842 11,160,864	1,910,497 11,987,345	1,697,338 12,926,866	1,185,903 11,884,480	1,075,490 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	1,988,842 10,918,923	1,910,497 11,706,976	1,697,338 12,615,917	1,185,903 11,458,116	1,075,490 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	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	1,139,827 594,888	1,099,490 595,761	997,984 577,894	880,498 542,168	762,235 549,667
Outlier Median	185,251 582,572	152,298 538,116	36,579 212,434	26,952 126,559	29,900 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,039,865 3,662,910	2,127,571 3,730,911	4,902,680 4,081,319	5,103,090 4,643,908	6,135,381 4,389,147
Charity care Median	242,704 2,654,636	99,579 2,940,659	524,711 3,380,215	192,737 3,488,738	279,436 3,233,405
Uncompensated care (UCC) Median	1,401,040 5,147,790	856,770 5,337,617	1,347,809 5,711,082	1,448,581 5,923,418	2,040,209 5,508,107
UCC as a % of operating expenses Median	2.48% 3.24	1.56% 3.12	2.54% 3.21	2.74% 3.3	3.93% 2.86
Total shortfall/UCC Median	3,440,905 9,489,989	2,984,341 9,424,297	6,250,489 10,120,158	6,551,671 11,171,337	8,175,590 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	23,357,448 52,142,039	23,053,945 54,485,252	22,829,556 57,395,589	21,750,109 58,830,919	21,618,142 61,722,907
Salaries as a % of operating expenses Median	41.29 36.68	41.95 36.56	43.01 36.37	41.21 35.93	41.65 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	276,789 1,449,244	351,565 1,475,986	308,964 1,563,078	366,604 1,721,954	668,024 2,991,828
Contract hours, direct-care Median	5,703.00 22,725	13,239.00 23,018.5	4,611.00 24,503.48	4,314.00 25,026.5	6,235.00 33,786
Contract wages, direct-care Median	48.53 64.67	26.56 64.53	67.01 65.06	84.98 68.97	107.14 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.