As of the July, 2022, release via CMS

LOMA LINDA UNIVERSITY CHILDRENS HOSP

CMS id: 050778
11234 ANDERSON STREET STE 1836, LOMA LINDA CA 92354. County: SAN BERNARDINO
System: LLUH
CBSA: Riverside-San Bernardino-Ontario, CA

The 343-bed, acute-care hospital had $11,755,004 in net service to patients*, with a total profit margin of 10.10803% in fiscal year 2021, the latest year available.
It spent 0.65% of its operating expenses on uncompensated care and reported $0 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	181	365	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	160 118	160 118	160 119.5	160 118	160 119
Total beds Median	343 162	343 162	343 162	343 162	343 163.5
FTEs Median	1,442.57 788.06	1,451.15 793.42	1,451.15 806.03	1,422.10 787.61	1,417.51 804.34

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	204,230,507 150,932,746	444,307,694 158,950,878	648,369,126 168,696,998	487,930,940 163,454,693	482,363,107 186,589,412
Operating expenses Median	197,197,194 149,311,209	455,618,598 156,110,414	436,840,573 164,890,568	469,496,582 166,516,854	470,608,103 180,120,888
Net income from service 2 patients (NS2P) ? Median	7,033,313 -964,173	-11,310,904 -643,601.5	211,528,553 -116,254	18,434,358 -5,025,862	11,755,004 -1,284,564
NS2P margin ? Median	3.44% -0.62	-2.55% -0.29	32.62% 0.18	3.78% -5.07	2.44% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LOMA LINDA UNIVERSITY CHILDRENS HOSP 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	20,883,732 5,089,215	-257,705,144 4,572,541	162,105,208 5,268,134	20,443,993 13,092,619	41,163,170 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	1,557,704 206,870.5	128,564 194,343	19,104 249,496
⊳ Line 7: Investments ? ⊳ Median	404,726 299,524	404,726 188,688.5	0 370,813	0 309,361.5	62,040 375,329
⊳ 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	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	0	0	0	0	215
⊳ 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	31,680	31,680	0	0	1,164
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	50,804
⊳ 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	1,095,167
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	346,662	179,964	278,988
⊳ Line 23: Gov appropriations ? ⊳ Median	19,391,586 1,017,693	19,391,586 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	1,055,740	-277,533,136	160,200,842	20,135,465	39,655,688
Total income ? Median	27,917,045 6,586,430	-269,016,048 6,767,106	373,633,761 8,419,950	38,878,351 8,094,175	52,918,174 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	297,000 106,761	0 31,473.5
Net income Median	27,917,045 6,043,842	-269,016,048 5,845,112	373,633,761 7,606,259	38,581,351 7,283,041	52,918,174 14,957,241
Net margin Median	12.40128% 4.62%	-144.16526% 4.42%	46.10063% 5.16%	7.58915% 5.2%	10.10803% 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 LOMA LINDA UNIVERSITY CHILDRENS HOSP 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	5,145,920 23,241,334	4,086,384 23,709,545	1,044,340 24,248,380	815,943 22,858,541	1,732,472 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	5,145,920 21,577,146	4,086,384 22,041,594	1,044,340 22,722,063	815,943 21,570,441	1,732,472 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	44,206 11,160,864	94,899 11,987,345	56,026 12,926,866	36,140 11,884,480	49,872 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	44,206 10,918,923	94,899 11,706,976	56,026 12,615,917	36,140 11,458,116	49,872 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	23,629 594,888	40,385 595,761	57,338 577,894	16,845 542,168	81,958 549,667
Outlier Median	10,705 582,572	321,135 538,116	1,619 212,434	6,265 126,559	12,443 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,767,959 3,662,910	84,912,991 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	276,052 2,654,636	4,226,487 2,940,659	1,500,609 3,380,215	1,629,384 3,488,738	2,198,409 3,233,405
Uncompensated care (UCC) Median	389,220 5,147,790	4,973,384 5,337,617	2,553,113 5,711,082	2,115,588 5,923,418	3,044,094 5,508,107
UCC as a % of operating expenses Median	0.20% 3.24	1.09% 3.12	0.58% 3.21	0.45% 3.3	0.65% 2.86
Total shortfall/UCC Median	2,157,179 9,489,989	89,886,375 9,424,297	2,553,113 10,120,158	2,115,588 11,171,337	3,044,094 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	59,754,784 52,142,039	129,203,632 54,485,252	137,253,763 57,395,589	139,938,295 58,830,919	121,089,421 61,722,907
Salaries as a % of operating expenses Median	30.30 36.68	28.36 36.56	31.42 36.37	29.83 35.93	25.73 35.24
Intern, resident salaries* Median	0 2,598,592	342 2,686,824	1,589 2,753,773	0 2,937,156	136 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	0 1,449,244	119,810 1,475,986	0 1,563,078	0 1,721,954	132,262 2,991,828
Contract hours, direct-care Median	0.00 22,725	1,946.65 23,018.5	0.00 24,503.48	0.00 25,026.5	1,048.00 33,786
Contract wages, direct-care Median	0.00 64.67	61.55 64.53	0.00 65.06	0.00 68.97	126.20 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.