As of the July, 2022, release via CMS

BROWARD HEALTH NORTH

CMS id: 100086
201 EAST SAMPLE ROAD, POMPANO BEACH FL 33064. County: BROWARD
System: BROWARD HEALTH
CBSA: Miami-Fort Lauderdale-Pompano Beach, FL

The 334-bed, acute-care hospital had $-38,822,955 in net service to patients*, with a total profit margin of 5.17992% in fiscal year 2021, the latest year available.
It spent 12.91% of its operating expenses on uncompensated care and reported $20,982,013 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	251 118	251 118	251 119.5	251 118	251 119
Total beds Median	334 162	334 162	334 162	334 162	334 163.5
FTEs Median	1,364.53 788.06	1,301.79 793.42	1,301.79 806.03	1,386.41 787.61	1,381.88 804.34

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	211,414,546 150,932,746	208,765,333 158,950,878	216,687,262 168,696,998	208,105,396 163,454,693	220,050,238 186,589,412
Operating expenses Median	244,882,290 149,311,209	264,465,645 156,110,414	256,402,200 164,890,568	255,489,111 166,516,854	258,873,193 180,120,888
Net income from service 2 patients (NS2P) ? Median	-33,467,744 -964,173	-55,700,312 -643,601.5	-39,714,938 -116,254	-47,383,715 -5,025,862	-38,822,955 -1,284,564
NS2P margin ? Median	-15.83% -0.62	-26.68% -0.29	-18.33% 0.18	-22.77% -5.07	-17.64% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BROWARD HEALTH NORTH 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	31,267,840 5,089,215	46,550,558 4,572,541	45,696,019 5,268,134	65,141,163 13,092,619	52,964,923 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	129,084 224,999	74,257 199,009	175,317 206,870.5	12,080 194,343	33,877 249,496
⊳ Line 7: Investments ? ⊳ Median	196,646 299,524	203,967 188,688.5	276,047 370,813	217,498 309,361.5	129,586 375,329
⊳ 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	1,117,324	1,090,678	1,059,214	955,814	820,545
⊳ 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	3,899,204	4,754,732	3,957,851	5,283,354	6,099,244
⊳ Line 18: Revenue from sale of medical records and abstracts	365	227	327	720	157
⊳ 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	721,514	429,174	364,302	385,018	583,088
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	17,531,608 1,987,202	0 1,597,664
⊳ Sum Line 24	25,203,703	39,997,523	39,862,961	40,755,071	45,298,426
Total income ? Median	-2,199,904 6,586,430	-9,149,754 6,767,106	5,981,081 8,419,950	17,757,448 8,094,175	14,141,968 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	-2,199,904 6,043,842	-9,149,754 5,845,112	5,981,081 7,606,259	17,757,448 7,283,041	14,141,968 14,957,241
Net margin Median	-0.90650% 4.62%	-3.58370% 4.42%	2.27952% 5.16%	6.49869% 5.2%	5.17992% 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 BROWARD HEALTH NORTH 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	38,372,694 23,241,334	40,165,922 23,709,545	44,699,195 24,248,380	45,712,362 22,858,541	44,374,552 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	33,712,571 21,577,146	35,417,896 22,041,594	40,036,828 22,722,063	40,690,534 21,570,441	38,370,740 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	4,660,123 3,535,627	4,748,026 3,746,588	4,662,367 3,782,288	5,021,828 3,865,578	6,003,812 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	9,999,414 11,160,864	10,526,699 11,987,345	8,968,674 12,926,866	8,796,507 11,884,480	10,189,227 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	9,028,061 10,918,923	9,517,399 11,706,976	8,513,508 12,615,917	8,224,378 11,458,116	9,709,672 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	971,353 1,282,808	1,009,300 1,407,728	455,166 1,341,512	572,129 1,407,046	479,555 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	192,512 3,508,953
Disproportionate-share hospital (DSH) Median	656,415 594,888	637,634 595,761	810,005 577,894	845,090 542,168	774,803 549,667
Outlier Median	1,402,043 582,572	1,170,569 538,116	1,778,207 212,434	327,031 126,559	339,327 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	4,807,024 3,662,910	12,553,434 3,730,911	14,407,470 4,081,319	15,285,287 4,643,908	20,982,013 4,389,147
Charity care Median	8,381,096 2,654,636	7,934,650 2,940,659	5,371,980 3,380,215	4,259,142 3,488,738	16,667,503 3,233,405
Uncompensated care (UCC) Median	37,594,618 5,147,790	36,068,073 5,337,617	39,021,117 5,711,082	28,566,760 5,923,418	33,430,185 5,508,107
UCC as a % of operating expenses Median	15.35% 3.24	13.64% 3.12	15.22% 3.21	11.18% 3.3	12.91% 2.86
Total shortfall/UCC Median	42,401,642 9,489,989	48,621,507 9,424,297	53,428,587 10,120,158	43,852,047 11,171,337	54,412,198 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	89,171,656 52,142,039	93,112,559 54,485,252	90,960,027 57,395,589	92,339,091 58,830,919	109,135,524 61,722,907
Salaries as a % of operating expenses Median	36.41 36.68	35.21 36.56	35.48 36.37	36.14 35.93	42.16 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	422,195 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	3,341,940 1,449,244	1,617,780 1,475,986	78,216 1,563,078	65,626 1,721,954	9,166,830 2,991,828
Contract hours, direct-care Median	45,726.48 22,725	22,556.02 23,018.5	1,131.00 24,503.48	674.00 25,026.5	65,443.35 33,786
Contract wages, direct-care Median	73.09 64.67	71.72 64.53	69.16 65.06	97.37 68.97	140.07 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.