As of the July, 2022, release via CMS

NORTHSIDE HOSPITAL - GWINNETT

CMS id: 110087
1000 MEDICAL CENTER BLVD, LAWRENCEVILLE GA 30046. County: GWINNETT
System: --
CBSA: Atlanta-Sandy Springs-Alpharetta, GA

The 605-bed, acute-care hospital had $13,532,376 in net service to patients*, with a total profit margin of 6.95509% in fiscal year 2021, the latest year available.
It spent 8.48% 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	365	365	365	366	365
Ownership	gov	gov	gov	nfp	nfp
Acute beds Median	394 118	394 118	394 119.5	328 118	361 119
Total beds Median	581 162	581 162	581 162	538 162	605 163.5
FTEs Median	4,251.98 788.06	4,086.79 793.42	4,160.95 806.03	4,544.67 787.61	4,414.11 804.34

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	758,160,592 150,932,746	715,193,298 158,950,878	711,944,116 168,696,998	903,354,372 163,454,693	1,058,337,466 186,589,412
Operating expenses Median	790,935,334 149,311,209	721,163,920 156,110,414	757,921,568 164,890,568	980,439,712 166,516,854	1,044,805,090 180,120,888
Net income from service 2 patients (NS2P) ? Median	-32,774,742 -964,173	-5,970,622 -643,601.5	-45,977,452 -116,254	-77,085,340 -5,025,862	13,532,376 -1,284,564
NS2P margin ? Median	-4.32% -0.62	-0.83% -0.29	-6.46% 0.18	-8.53% -5.07	1.28% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for NORTHSIDE HOSPITAL - GWINNETT 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	51,221,192 5,089,215	47,103,649 4,572,541	37,663,228 5,268,134	116,052,956 13,092,619	86,197,778 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,432,346 224,999	1,153,929 199,009	14,951,055 206,870.5	2,577,386 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	31,975,260 299,524	28,062,936 188,688.5	2,163,294 370,813	349,446 309,361.5	449,340 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	2,819,638	2,944,415	3,001,196	744,282	137,652
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	983,006	908,932	909,261	491,619	385,759
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	2,206,629	2,121,204	2,103,901	1,971,278	1,635,183
⊳ 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	207,726	528,092	3,514,335	516,395	12,303,247
⊳ Line 18: Revenue from sale of medical records and abstracts	2,002	2,161	5,459	809	330
⊳ 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	107,991	132,612	86,973	0	1,261
⊳ Line 22: Rental of hospital space	286,404	330,201	385,418	3,523,548	5,082,999
⊳ Line 23: Gov appropriations ? ⊳ Median	2,473,546 1,017,693	2,781,440 983,261.5	3,483,493 1,173,286	25,024,620 1,987,202	0 1,597,664
⊳ Sum Line 24	8,726,644	8,137,727	7,058,843	80,853,573	66,202,007
Total income ? Median	18,446,450 6,586,430	41,133,027 6,767,106	-8,314,224 8,419,950	38,967,616 8,094,175	99,730,154 15,162,888
Non-operating expenses Median	466,561 146,289.5	439,916 164,857	353,485 89,880.5	59,853,591 106,761	20,126,744 31,473.5
Net income Median	17,979,889 6,043,842	40,693,111 5,845,112	-8,667,709 7,606,259	-20,885,975 7,283,041	79,603,410 14,957,241
Net margin Median	2.22143% 4.62%	5.33822% 4.42%	-1.15630% 5.16%	-2.04884% 5.2%	6.95509% 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 NORTHSIDE HOSPITAL - GWINNETT 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	95,520,823 23,241,334	95,957,616 23,709,545	97,850,491 24,248,380	101,847,648 22,858,541	116,305,814 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	86,348,835 21,577,146	85,934,564 22,041,594	89,896,910 22,722,063	95,110,798 21,570,441	112,185,809 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	5,220,976 3,535,627	6,424,263 3,746,588	6,438,791 3,782,288	4,471,265 3,865,578	3,365,410 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	3,951,012 1,203,033	3,598,789 1,215,295	1,514,790 1,313,657	2,265,585 1,365,298	754,595 1,179,746
All outpatient revenue Median Click here to show/hide details	50,716,596 11,160,864	48,421,276 11,987,345	48,886,067 12,926,866	46,565,613 11,884,480	47,471,472 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	50,716,596 10,918,923	48,421,276 11,706,976	48,886,067 12,615,917	46,565,613 11,458,116	47,471,472 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	4,924,635 3,284,314	4,983,950 3,250,551	6,902,889 3,386,837	7,584,724 3,360,806	9,006,946 3,508,953
Disproportionate-share hospital (DSH) Median	2,541,435 594,888	2,394,942 595,761	2,059,854 577,894	2,123,143 542,168	1,932,604 549,667
Outlier Median	2,534,983 582,572	2,196,903 538,116	2,118,731 212,434	815,281 126,559	1,392,946 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,838,771 3,662,910	2,372,166 3,730,911	2,857,565 4,081,319	3,046,416 4,643,908	0 4,389,147
Charity care Median	40,134,001 2,654,636	59,270,025 2,940,659	50,932,819 3,380,215	39,902,932 3,488,738	47,084,432 3,233,405
Uncompensated care (UCC) Median	67,865,088 5,147,790	79,815,934 5,337,617	80,012,359 5,711,082	87,004,187 5,923,418	88,581,425 5,508,107
UCC as a % of operating expenses Median	8.58% 3.24	11.07% 3.12	10.56% 3.21	8.87% 3.3	8.48% 2.86
Total shortfall/UCC Median	70,703,859 9,489,989	82,188,100 9,424,297	82,869,924 10,120,158	90,050,603 11,171,337	88,581,425 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	328,981,629 52,142,039	263,622,415 54,485,252	280,363,923 57,395,589	392,968,526 58,830,919	456,528,029 61,722,907
Salaries as a % of operating expenses Median	41.59 36.68	36.56 36.56	36.99 36.37	39.99 35.93	41.73 35.24
Intern, resident salaries* Median	1,916,041 2,598,592	2,620,384 2,686,824	2,930,798 2,753,773	4,349,302 2,937,156	4,486,591 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	12,593,760 1,449,244	6,415,266 1,475,986	7,595,496 1,563,078	12,871,696 1,721,954	33,087,571 2,991,828
Contract hours, direct-care Median	339,279.00 22,725	166,789.00 23,018.5	162,353.05 24,503.48	272,062.00 25,026.5	292,465.00 33,786
Contract wages, direct-care Median	37.12 64.67	38.46 64.53	46.78 65.06	47.31 68.97	113.13 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.