As of the July, 2022, release via CMS

HOWARD UNIVERSITY HOSPITAL

CMS id: 090003
2041 GEORGIA AVENUE NW, WASHINGTON DC 20060. County: DC
System: --
CBSA: Washington-Arlington-Alexandria, DC-VA-MD-WV

The 221-bed, acute-care hospital had $-45,751,789 in net service to patients*, with a total profit margin of 13.27004% in fiscal year 2021, the latest year available.
It spent 3.52% of its operating expenses on uncompensated care and reported $2,558,911 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	162 118	155 118	164 119.5	185 118	185 119
Total beds Median	206 162	191 162	200 162	221 162	221 163.5
FTEs Median	1,536.27 788.06	1,576.48 793.42	1,742.22 806.03	1,549.92 787.61	1,567.87 804.34

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	166,888,429 150,932,746	217,276,401 158,950,878	286,311,025 168,696,998	267,063,526 163,454,693	280,440,185 186,589,412
Operating expenses Median	252,492,917 149,311,209	244,879,358 156,110,414	338,112,646 164,890,568	300,079,175 166,516,854	326,191,974 180,120,888
Net income from service 2 patients (NS2P) ? Median	-85,604,488 -964,173	-27,602,957 -643,601.5	-51,801,621 -116,254	-33,015,649 -5,025,862	-45,751,789 -1,284,564
NS2P margin ? Median	-51.29% -0.62	-12.70% -0.29	-18.09% 0.18	-12.36% -5.07	-16.31% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HOWARD UNIVERSITY 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	110,887,851 5,089,215	33,731,831 4,572,541	33,220,036 5,268,134	43,525,297 13,092,619	73,416,485 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	319,985 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	473,954 299,524	55,080 188,688.5	32,348 370,813	30,974 309,361.5	40,702 375,329
⊳ 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	59,106	133,297	191,753	541,830	2,546,326
⊳ Line 12: Parking lot receipts	759,869	784,040	1,088,099	906,692	479,065
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	16,975	11,737	250	0	0
⊳ 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	466	42	104	45	215
⊳ 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	1,601,580	1,575,309	1,672,702	1,685,877	1,753,208
⊳ Line 23: Gov appropriations ? ⊳ Median	27,499,622 1,017,693	28,224,442 983,261.5	28,133,841 1,173,286	27,963,251 1,987,202	28,028,642 1,597,664
⊳ Sum Line 24	80,156,294	2,947,884	2,100,939	12,396,628	40,568,327
Total income ? Median	25,283,363 6,586,430	6,128,874 6,767,106	-18,581,585 8,419,950	10,509,648 8,094,175	27,664,696 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	723,906 106,761	-19,292,214 31,473.5
Net income Median	25,283,363 6,043,842	6,128,874 5,845,112	-18,581,585 7,606,259	9,785,742 7,283,041	46,956,910 14,957,241
Net margin Median	9.10206% 4.62%	2.44170% 4.42%	-5.81527% 5.16%	3.15071% 5.2%	13.27004% 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 HOWARD UNIVERSITY 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	44,679,720 23,241,334	42,913,077 23,709,545	44,698,815 24,248,380	46,767,188 22,858,541	45,621,138 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	44,679,720 21,577,146	42,913,077 22,041,594	44,698,815 22,722,063	46,767,188 21,570,441	45,621,138 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	10,215,129 11,160,864	9,361,557 11,987,345	9,190,111 12,926,866	8,862,571 11,884,480	8,735,748 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	10,215,129 10,918,923	9,361,557 11,706,976	9,190,111 12,615,917	8,862,571 11,458,116	8,735,748 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	15,821,651 3,284,314	15,579,937 3,250,551	16,776,346 3,386,837	17,178,862 3,360,806	18,949,803 3,508,953
Disproportionate-share hospital (DSH) Median	1,985,427 594,888	2,003,064 595,761	1,966,196 577,894	2,225,120 542,168	2,073,506 549,667
Outlier Median	7,189,846 582,572	7,090,745 538,116	6,430,677 212,434	492,453 126,559	358,272 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	3,658,894 3,730,911	3,860,810 4,081,319	3,797,810 4,643,908	2,558,911 4,389,147
Charity care Median	2,577,908 2,654,636	0 2,940,659	0 3,380,215	0 3,488,738	2,889,856 3,233,405
Uncompensated care (UCC) Median	9,768,750 5,147,790	4,414,851 5,337,617	4,145,827 5,711,082	7,091,831 5,923,418	11,466,280 5,508,107
UCC as a % of operating expenses Median	3.87% 3.24	1.80% 3.12	1.23% 3.21	2.36% 3.3	3.52% 2.86
Total shortfall/UCC Median	9,768,750 9,489,989	8,073,745 9,424,297	8,006,637 10,120,158	10,889,641 11,171,337	14,025,191 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	95,772,891 52,142,039	101,770,763 54,485,252	108,449,756 57,395,589	118,378,210 58,830,919	128,427,274 61,722,907
Salaries as a % of operating expenses Median	37.93 36.68	41.56 36.56	32.08 36.37	39.45 35.93	37.16 35.24
Intern, resident salaries* Median	14,141,341 2,598,592	14,224,212 2,686,824	14,768,143 2,753,773	14,614,448 2,937,156	15,269,786 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	5,932,882 1,475,986	8,050,092 1,563,078	9,931,141 1,721,954	9,836,285 2,991,828
Contract hours, direct-care Median	0.00 22,725	80,146.73 23,018.5	105,380.09 24,503.48	120,109.08 25,026.5	94,517.34 33,786
Contract wages, direct-care Median	0.00 64.67	74.03 64.53	76.39 65.06	82.68 68.97	104.07 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.