As of the July, 2022, release via CMS

TAMPA GENERAL HOSPITAL

CMS id: 100128
1 TAMPA GENERAL CIRCLE, TAMPA FL 33606. County: HILLSBOROUGH
System: --
CBSA: Tampa-St. Petersburg-Clearwater, FL

The 957-bed, acute-care hospital had $-87,515,457 in net service to patients*, with a total profit margin of 10.93363% in fiscal year 2021, the latest year available.
It spent 6.10% of its operating expenses on uncompensated care and reported $52,451,577 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	698 118	694 118	669 119.5	669 118	664 119
Total beds Median	979 162	975 162	957 162	957 162	957 163.5
FTEs Median	6,783.00 788.06	6,919.39 793.42	7,278.70 806.03	7,256.89 787.61	7,278.24 804.34

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	1,214,198,660 150,932,746	1,275,954,110 158,950,878	1,311,861,314 168,696,998	1,379,564,894 163,454,693	1,583,517,643 186,589,412
Operating expenses Median	1,270,634,161 149,311,209	1,326,768,079 156,110,414	1,366,629,587 164,890,568	1,458,693,059 166,516,854	1,671,033,100 180,120,888
Net income from service 2 patients (NS2P) ? Median	-56,435,501 -964,173	-50,813,969 -643,601.5	-54,768,273 -116,254	-79,128,165 -5,025,862	-87,515,457 -1,284,564
NS2P margin ? Median	-4.65% -0.62	-3.98% -0.29	-4.17% 0.18	-5.74% -5.07	-5.53% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for TAMPA GENERAL 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	142,711,250 5,089,215	157,554,242 4,572,541	134,791,130 5,268,134	235,460,085 13,092,619	292,648,603 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	3,823,602 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	44,367,580 188,688.5	39,996,583 370,813	69,090,951 309,361.5	93,658,327 375,329
⊳ 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	2,632,356	0	2,602,540	1,693,089	1,823,591
⊳ 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	200,442	112,831	141,239
⊳ Line 15: Revenue from rental of living quarters	1,391,632	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	60,534,905	91,139,809	117,452,694
⊳ 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	90,438	0	0	0	0
⊳ Line 22: Rental of hospital space	3,175,869	0	5,107,479	8,041,786	7,302,776
⊳ Line 23: Gov appropriations ? ⊳ Median	6,924,409 1,017,693	0 983,261.5	11,976,047 1,173,286	12,653,274 1,987,202	0 1,597,664
⊳ Sum Line 24	85,301,408	113,186,662	14,373,134	52,728,345	68,446,374
Total income ? Median	86,275,749 6,586,430	106,740,273 6,767,106	80,022,857 8,419,950	156,331,920 8,094,175	205,133,146 15,162,888
Non-operating expenses Median	0 146,289.5	3,986,453 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	86,275,749 6,043,842	102,753,820 5,845,112	80,022,857 7,606,259	156,331,920 7,283,041	205,133,146 14,957,241
Net margin Median	6.35825% 4.62%	7.16800% 4.42%	5.53159% 5.16%	9.67985% 5.2%	10.93363% 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 TAMPA GENERAL 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	220,295,909 23,241,334	218,320,505 23,709,545	231,565,008 24,248,380	230,575,431 22,858,541	259,868,736 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	210,680,312 21,577,146	208,620,448 22,041,594	222,372,425 22,722,063	221,546,205 21,570,441	252,256,679 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	9,615,597 3,535,627	9,700,057 3,746,588	9,192,583 3,782,288	9,029,226 3,865,578	7,612,057 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	47,225,728 11,160,864	52,604,584 11,987,345	53,989,950 12,926,866	49,413,547 11,884,480	52,488,526 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	47,225,728 10,918,923	52,604,584 11,706,976	53,989,950 12,615,917	49,413,547 11,458,116	52,488,526 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	19,332,113 3,284,314	19,474,182 3,250,551	20,691,185 3,386,837	23,069,118 3,360,806	26,364,522 3,508,953
Disproportionate-share hospital (DSH) Median	6,851,113 594,888	6,744,433 595,761	6,668,039 577,894	6,421,024 542,168	6,750,543 549,667
Outlier Median	19,886,831 582,572	17,091,238 538,116	2,236,728 212,434	2,180,473 126,559	2,580,502 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	23,663,179 3,662,910	26,835,979 3,730,911	38,109,017 4,081,319	51,569,285 4,643,908	52,451,577 4,389,147
Charity care Median	75,882,007 2,654,636	72,004,027 2,940,659	71,800,363 3,380,215	90,566,282 3,488,738	93,510,524 3,233,405
Uncompensated care (UCC) Median	93,298,749 5,147,790	81,506,575 5,337,617	98,582,061 5,711,082	98,002,174 5,923,418	101,866,022 5,508,107
UCC as a % of operating expenses Median	7.34% 3.24	6.14% 3.12	7.21% 3.21	6.72% 3.3	6.10% 2.86
Total shortfall/UCC Median	116,961,928 9,489,989	108,342,554 9,424,297	136,691,078 10,120,158	149,571,459 11,171,337	154,317,599 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	447,679,344 52,142,039	454,513,565 54,485,252	489,249,986 57,395,589	517,554,629 58,830,919	545,415,441 61,722,907
Salaries as a % of operating expenses Median	37.86 36.68	36.03 36.56	35.81 36.37	35.50 35.93	32.64 35.24
Intern, resident salaries* Median	105,864 2,598,592	56,975 2,686,824	74,954 2,753,773	81,747 2,937,156	73,184 2,909,848
Contract intern, resident salaries* Median	17,181,925 1,251,927	17,664,218 1,186,494	17,876,684 1,204,885	21,683,683 1,279,653	24,940,149 1,469,317
Contract adjusted salaries, direct-care Median	17,246,823 1,449,244	18,841,722 1,475,986	21,924,910 1,563,078	2,145,596 1,721,954	52,296 2,991,828
Contract hours, direct-care Median	662,666.00 22,725	672,527.50 23,018.5	721,275.00 24,503.48	41,597.70 25,026.5	234.00 33,786
Contract wages, direct-care Median	26.03 64.67	28.02 64.53	30.40 65.06	51.58 68.97	223.49 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.