As of the July, 2022, release via CMS

POMERADO HOSPITAL

CMS id: 050636
15615 POMERADO RD, POWAY CA 92064. County: SAN DIEGO
System: PALOMAR HEALTH
CBSA: San Diego-Chula Vista-Carlsbad, CA

The 236-bed, acute-care hospital had $-3,624,240 in net service to patients*, with a total profit margin of 1.90498% in fiscal year 2021, the latest year available.
It spent 2.13% of its operating expenses on uncompensated care and reported $19,386,003 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	79 118	79 118	79 119.5	79 118	79 119
Total beds Median	236 162	236 162	236 162	236 162	236 163.5
FTEs Median	818.19 788.06	651.22 793.42	825.44 806.03	806.87 787.61	1,229.19 804.34

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	177,460,373 150,932,746	173,744,946 158,950,878	160,963,069 168,696,998	153,050,616 163,454,693	182,990,857 186,589,412
Operating expenses Median	165,116,053 149,311,209	167,140,346 156,110,414	169,160,512 164,890,568	177,470,579 166,516,854	186,615,097 180,120,888
Net income from service 2 patients (NS2P) ? Median	12,344,320 -964,173	6,604,600 -643,601.5	-8,197,443 -116,254	-24,419,963 -5,025,862	-3,624,240 -1,284,564
NS2P margin ? Median	6.96% -0.62	3.80% -0.29	-5.09% 0.18	-15.96% -5.07	-1.98% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for POMERADO 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	522,936 5,089,215	6,108,405 4,572,541	6,303,889 5,268,134	7,090,615 13,092,619	7,347,469 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	36,314 199,009	0 206,870.5	200,000 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	87,989 299,524	164,874 188,688.5	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	1,223	7,561	32,894	7,713	14,860
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ 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	399,243	375,855	360,246	286,548	182,607
⊳ 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	34,481	17,802	25,680	24,105	230,900
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	5,033,849 983,261.5	5,282,684 1,173,286	6,424,772 1,987,202	6,711,761 1,597,664
⊳ Sum Line 24	--	472,150	602,385	147,477	207,341
Total income ? Median	12,867,256 6,586,430	12,713,005 6,767,106	-1,893,554 8,419,950	-17,329,348 8,094,175	3,723,229 15,162,888
Non-operating expenses Median	2,300,675 146,289.5	1,977,141 164,857	7,307,276 89,880.5	37,022 106,761	97,331 31,473.5
Net income Median	10,566,581 6,043,842	10,735,864 5,845,112	-9,200,830 7,606,259	-17,366,370 7,283,041	3,625,898 14,957,241
Net margin Median	5.93684% 4.62%	5.96923% 4.42%	-5.50069% 5.16%	-10.84441% 5.2%	1.90498% 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 POMERADO 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	23,064,421 23,241,334	23,417,984 23,709,545	24,270,033 24,248,380	23,660,671 22,858,541	20,600,227 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	20,059,468 21,577,146	20,500,275 22,041,594	20,347,867 22,722,063	19,318,235 21,570,441	16,373,006 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	1,364,072 1,845,420	907,191 1,757,392	1,666,053 1,738,842	2,400,260 1,510,463	1,822,196 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	1,640,881 1,203,033	2,010,518 1,215,295	2,256,113 1,313,657	1,942,176 1,365,298	2,405,025 1,179,746
All outpatient revenue Median Click here to show/hide details	8,072,948 11,160,864	9,166,995 11,987,345	9,302,400 12,926,866	8,120,492 11,884,480	10,722,882 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	8,072,948 10,918,923	9,166,995 11,706,976	9,302,400 12,615,917	8,120,492 11,458,116	10,722,882 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	511,685 594,888	534,723 595,761	517,284 577,894	474,124 542,168	1,088,306 549,667
Outlier Median	1,214,741 582,572	926,701 538,116	1,145,087 212,434	696,295 126,559	409,293 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,014,521 3,662,910	417,231 3,730,911	335,151 4,081,319	7,492,041 4,643,908	19,386,003 4,389,147
Charity care Median	1,168,599 2,654,636	1,292,927 2,940,659	838,789 3,380,215	2,357,732 3,488,738	1,534,797 3,233,405
Uncompensated care (UCC) Median	2,959,216 5,147,790	3,139,863 5,337,617	2,730,470 5,711,082	5,206,198 5,923,418	3,972,915 5,508,107
UCC as a % of operating expenses Median	1.79% 3.24	1.88% 3.12	1.61% 3.21	2.93% 3.3	2.13% 2.86
Total shortfall/UCC Median	5,973,737 9,489,989	3,557,094 9,424,297	3,065,621 10,120,158	12,698,239 11,171,337	23,358,918 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	66,134,911 52,142,039	66,778,881 54,485,252	69,699,247 57,395,589	69,317,093 58,830,919	73,744,964 61,722,907
Salaries as a % of operating expenses Median	40.05 36.68	39.95 36.56	41.20 36.37	39.06 35.93	39.52 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	2,962,278 1,449,244	3,481,893 1,475,986	1,283,930 1,563,078	1,312,121 1,721,954	2,042,496 2,991,828
Contract hours, direct-care Median	41,888.73 22,725	45,530.00 23,018.5	21,877.83 24,503.48	19,483.75 25,026.5	35,319.00 33,786
Contract wages, direct-care Median	70.72 64.67	76.47 64.53	58.69 65.06	67.34 68.97	57.83 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.