As of the July, 2022, release via CMS

NAPLES COMMUNITY HOSPITAL

CMS id: 100018
350 7TH STREET NORTH, NAPLES FL 34102. County: COLLIER
System: --
CBSA: Naples-Marco Island, FL

The 588-bed, acute-care hospital had $-4,924,483 in net service to patients*, with a total profit margin of 15.73132% in fiscal year 2021, the latest year available.
It spent 3.84% of its operating expenses on uncompensated care and reported $27,317,455 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	470 118	467 118	435 119.5	435 118	444 119
Total beds Median	609 162	602 162	579 162	579 162	588 163.5
FTEs Median	2,550.00 788.06	2,731.29 793.42	2,932.56 806.03	2,752.89 787.61	2,729.26 804.34

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	458,664,142 150,932,746	508,767,485 158,950,878	520,783,910 168,696,998	491,209,815 163,454,693	609,381,590 186,589,412
Operating expenses Median	434,973,520 149,311,209	483,363,117 156,110,414	512,745,379 164,890,568	528,958,096 166,516,854	614,306,073 180,120,888
Net income from service 2 patients (NS2P) ? Median	23,690,622 -964,173	25,404,368 -643,601.5	8,038,531 -116,254	-37,748,281 -5,025,862	-4,924,483 -1,284,564
NS2P margin ? Median	5.17% -0.62	4.99% -0.29	1.54% 0.18	-7.68% -5.07	-0.81% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for NAPLES COMMUNITY 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	21,600,654 5,089,215	36,383,953 4,572,541	39,082,201 5,268,134	44,758,048 13,092,619	75,357,159 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	2,842,278 224,999	8,012,072 199,009	11,416,226 206,870.5	3,590,354 194,343	6,430,016 249,496
⊳ Line 7: Investments ? ⊳ Median	6,039,076 299,524	14,457,837 188,688.5	12,397,115 370,813	12,437,703 309,361.5	16,631,636 375,329
⊳ 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	2,410,868	2,504,928	2,628,530	2,149,549	2,425,129
⊳ Line 15: Revenue from rental of living quarters	52,764	40,401	16,952	15,730	6,159
⊳ 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	11,708	14,775	41,444	73,927
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	767,153	861,105	800,089	566,039	401,468
⊳ Line 21: Rental of vending machines	1,296	1,148	1,488	581	0
⊳ Line 22: Rental of hospital space	1,176,566	93,289	92,742	98,981	297,931
⊳ 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	8,310,653	10,401,465	11,714,284	25,857,667	49,090,893
Total income ? Median	45,291,276 6,586,430	61,788,321 6,767,106	47,120,732 8,419,950	7,009,767 8,094,175	70,432,676 15,162,888
Non-operating expenses Median	7,063,892 146,289.5	9,778,935 164,857	43,814,853 89,880.5	-15,982,897 106,761	-37,285,738 31,473.5
Net income Median	38,227,384 6,043,842	52,009,386 5,845,112	3,305,879 7,606,259	22,992,664 7,283,041	107,718,414 14,957,241
Net margin Median	7.95965% 4.62%	9.54036% 4.42%	0.59048% 5.16%	4.28993% 5.2%	15.73132% 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 NAPLES COMMUNITY 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	134,310,493 23,241,334	145,455,990 23,709,545	142,807,175 24,248,380	134,930,515 22,858,541	146,895,265 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	121,128,921 21,577,146	131,007,569 22,041,594	129,886,082 22,722,063	122,637,430 21,570,441	134,332,733 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	286,208 1,845,420	543,073 1,757,392	556,375 1,738,842	433,601 1,510,463	342,282 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	12,895,364 3,535,627	13,905,348 3,746,588	12,364,718 3,782,288	11,859,484 3,865,578	12,220,250 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	48,661,836 11,160,864	52,707,123 11,987,345	51,871,543 12,926,866	50,138,338 11,884,480	54,035,171 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	48,661,836 10,918,923	52,707,123 11,706,976	51,871,543 12,615,917	50,138,338 11,458,116	54,035,171 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	339,995 3,284,314	2,706,753 3,250,551	4,408,095 3,386,837	5,922,026 3,360,806	7,098,977 3,508,953
Disproportionate-share hospital (DSH) Median	1,906,788 594,888	1,457,108 595,761	2,631,940 577,894	1,608,373 542,168	1,491,609 549,667
Outlier Median	1,541,373 582,572	1,738,326 538,116	274,820 212,434	194,880 126,559	292,165 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	15,795,704 3,662,910	24,010,368 3,730,911	24,210,387 4,081,319	23,306,479 4,643,908	27,317,455 4,389,147
Charity care Median	16,153,124 2,654,636	16,473,009 2,940,659	19,327,827 3,380,215	11,801,545 3,488,738	13,989,604 3,233,405
Uncompensated care (UCC) Median	27,299,343 5,147,790	28,152,819 5,337,617	31,014,565 5,711,082	23,610,805 5,923,418	23,569,586 5,508,107
UCC as a % of operating expenses Median	6.28% 3.24	5.82% 3.12	6.05% 3.21	4.46% 3.3	3.84% 2.86
Total shortfall/UCC Median	43,095,047 9,489,989	52,163,187 9,424,297	55,224,952 10,120,158	46,917,284 11,171,337	50,887,041 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	173,227,421 52,142,039	192,915,203 54,485,252	206,440,389 57,395,589	206,067,583 58,830,919	228,663,678 61,722,907
Salaries as a % of operating expenses Median	39.82 36.68	39.91 36.56	40.26 36.37	38.96 35.93	37.22 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	1,550,714 1,449,244	2,805,542 1,475,986	4,046,340 1,563,078	3,791,921 1,721,954	8,993,312 2,991,828
Contract hours, direct-care Median	34,385.00 22,725	46,592.00 23,018.5	54,426.00 24,503.48	56,513.00 25,026.5	88,667.00 33,786
Contract wages, direct-care Median	45.10 64.67	60.22 64.53	74.35 65.06	67.10 68.97	101.43 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.