As of the July, 2022, release via CMS

MEMORIALCARE SADDLEBACK MED CTR

CMS id: 050603
24451 HEALTH CENTER DRIVE, LAGUNA HILLS CA 92653. County: ORANGE
System: MEMORIAL HEALTH SERVICES
CBSA: Los Angeles-Long Beach-Anaheim, CA

The 248-bed, acute-care hospital had $-33,997,094 in net service to patients*, with a total profit margin of 4.97148% in fiscal year 2021, the latest year available.
It spent 1.50% of its operating expenses on uncompensated care and reported $10,033,909 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	202 118	202 118	207 119.5	207 118	207 119
Total beds Median	252 162	252 162	248 162	248 162	248 163.5
FTEs Median	1,369.18 788.06	1,350.48 793.42	1,322.28 806.03	1,317.25 787.61	1,321.81 804.34

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	311,522,599 150,932,746	296,923,809 158,950,878	331,862,354 168,696,998	335,501,051 163,454,693	344,278,477 186,589,412
Operating expenses Median	293,797,499 149,311,209	308,923,784 156,110,414	340,579,130 164,890,568	362,113,192 166,516,854	378,275,571 180,120,888
Net income from service 2 patients (NS2P) ? Median	17,725,100 -964,173	-11,999,975 -643,601.5	-8,716,776 -116,254	-26,612,141 -5,025,862	-33,997,094 -1,284,564
NS2P margin ? Median	5.69% -0.62	-4.04% -0.29	-2.63% 0.18	-7.93% -5.07	-9.87% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MEMORIALCARE SADDLEBACK MED CTR 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	16,245,410 5,089,215	37,768,916 4,572,541	39,621,852 5,268,134	47,082,428 13,092,619	53,786,824 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	227,300 224,999	341,300 199,009	280,676 206,870.5	255,983 194,343	354,245 249,496
⊳ Line 7: Investments ? ⊳ Median	248,217 299,524	149,883 188,688.5	160,699 370,813	143,550 309,361.5	116,164 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	16,236	0	0	13	4,281
⊳ Line 11: Rebates and refunds of expenses	632,992	1,727,736	790,473	1,155,502	1,054,048
⊳ 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	760,095	750,771	731,927	664,757	542,703
⊳ 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	49,794	35,308	37,712	34,384	33,710
⊳ 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	7,402	7,082	6,002	3,657	1,712
⊳ Line 22: Rental of hospital space	129,413	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	13,948,383	34,541,737	37,392,970	44,607,444	51,473,271
Total income ? Median	33,970,510 6,586,430	25,768,941 6,767,106	30,905,076 8,419,950	20,470,287 8,094,175	19,789,730 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	33,970,510 6,043,842	25,768,941 5,845,112	30,905,076 7,606,259	20,470,287 7,283,041	19,789,730 14,957,241
Net margin Median	10.36419% 4.62%	7.69928% 4.42%	8.31935% 5.16%	5.35054% 5.2%	4.97148% 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 MEMORIALCARE SADDLEBACK MED CTR 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	36,182,882 23,241,334	36,712,904 23,709,545	35,007,095 24,248,380	37,240,046 22,858,541	39,863,856 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	36,182,882 21,577,146	36,712,904 22,041,594	35,007,095 22,722,063	37,240,046 21,570,441	39,863,856 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	15,424,145 11,160,864	15,422,495 11,987,345	18,947,620 12,926,866	17,883,682 11,884,480	18,815,059 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	15,424,145 10,918,923	15,422,495 11,706,976	18,947,620 12,615,917	17,883,682 11,458,116	18,815,059 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	83,385 3,284,314	102,192 3,250,551	97,056 3,386,837	79,930 3,360,806	42,377 3,508,953
Disproportionate-share hospital (DSH) Median	0 594,888	0 595,761	0 577,894	246,200 542,168	235,018 549,667
Outlier Median	1,200,417 582,572	854,889 538,116	1,050,713 212,434	131,231 126,559	127,425 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	7,300,711 3,662,910	7,198,023 3,730,911	6,018,077 4,081,319	8,604,011 4,643,908	10,033,909 4,389,147
Charity care Median	3,095,942 2,654,636	1,942,584 2,940,659	2,845,709 3,380,215	4,079,362 3,488,738	4,933,402 3,233,405
Uncompensated care (UCC) Median	6,130,154 5,147,790	3,745,296 5,337,617	4,108,379 5,711,082	5,161,441 5,923,418	5,675,287 5,508,107
UCC as a % of operating expenses Median	2.09% 3.24	1.21% 3.12	1.21% 3.21	1.43% 3.3	1.50% 2.86
Total shortfall/UCC Median	13,430,865 9,489,989	10,943,319 9,424,297	10,126,456 10,120,158	13,765,452 11,171,337	15,709,196 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	108,654,829 52,142,039	108,521,587 54,485,252	112,779,326 57,395,589	118,001,827 58,830,919	121,245,859 61,722,907
Salaries as a % of operating expenses Median	36.98 36.68	35.13 36.56	33.11 36.37	32.59 35.93	32.05 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	85,527 1,251,927	86,700 1,186,494	92,357 1,204,885	35,726 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	3,044,446 1,449,244	1,809,679 1,475,986	3,849,200 1,563,078	4,993,208 1,721,954	11,253,084 2,991,828
Contract hours, direct-care Median	43,114.10 22,725	25,017.03 23,018.5	50,219.52 24,503.48	54,721.96 25,026.5	78,753.74 33,786
Contract wages, direct-care Median	70.61 64.67	72.34 64.53	76.65 65.06	91.25 68.97	142.89 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.