As of the July, 2022, release via CMS

NORTH HAWAII COMMUNITY HOSPITAL

CMS id: 120028
67-1125 MAMALAHOA HIGHWAY, KAMUELAA HI 96743. County: HAWAII
System: THE QUEENS HEALTH SYSTEM
CBSA: Hilo, HI

The 33-bed, acute-care hospital had $-5,029,972 in net service to patients*, with a total profit margin of 1.63719% in fiscal year 2021, the latest year available.
It spent 1.07% of its operating expenses on uncompensated care and reported $2,418,841 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	29 118	29 118	29 119.5	29 118	29 119
Total beds Median	33 162	33 162	33 162	33 162	33 163.5
FTEs Median	315.68 788.06	295.49 793.42	279.80 806.03	295.50 787.61	300.71 804.34

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	59,802,397 150,932,746	62,071,351 158,950,878	69,444,859 168,696,998	72,881,939 163,454,693	80,052,063 186,589,412
Operating expenses Median	84,982,067 149,311,209	71,822,957 156,110,414	72,220,571 164,890,568	79,985,890 166,516,854	85,082,035 180,120,888
Net income from service 2 patients (NS2P) ? Median	-25,179,670 -964,173	-9,751,606 -643,601.5	-2,775,712 -116,254	-7,103,951 -5,025,862	-5,029,972 -1,284,564
NS2P margin ? Median	-42.10% -0.62	-15.71% -0.29	-4.00% 0.18	-9.75% -5.07	-6.28% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for NORTH HAWAII 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	1,230,684 5,089,215	3,826,032 4,572,541	8,592,072 5,268,134	12,762,625 13,092,619	6,460,341 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	361,829 224,999	1,813,314 199,009	7,097,846 206,870.5	5,831,528 194,343	2,943,593 249,496
⊳ Line 7: Investments ? ⊳ Median	12,860 299,524	43,396 188,688.5	176,072 370,813	286,559 309,361.5	44,278 375,329
⊳ 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	6,901	848	12,540	21,916	20,875
⊳ 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	407,930	346,518	277,705	229,726	170,543
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	37,372	30,756	20,263	7,335
⊳ 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	12,890	15,999	11,942	2,989	1,346
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	1,850	2,205	1,303	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	211,590	227,271	276,462	285,527	294,371
⊳ 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	216,684	1,339,464	706,544	6,082,814	2,978,000
Total income ? Median	-23,948,986 6,586,430	-5,925,574 6,767,106	5,816,360 8,419,950	5,658,674 8,094,175	1,430,369 15,162,888
Non-operating expenses Median	0 146,289.5	32,025 164,857	855 89,880.5	15,118 106,761	14,000 31,473.5
Net income Median	-23,948,986 6,043,842	-5,957,599 5,845,112	5,815,505 7,606,259	5,643,556 7,283,041	1,416,369 14,957,241
Net margin Median	-39.23935% 4.62%	-9.04072% 4.42%	7.45225% 5.16%	6.58951% 5.2%	1.63719% 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 NORTH HAWAII 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	6,215,033 23,241,334	6,525,284 23,709,545	6,004,478 24,248,380	5,958,612 22,858,541	5,840,815 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	6,215,033 21,577,146	6,525,284 22,041,594	6,004,478 22,722,063	5,958,612 21,570,441	5,840,815 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	5,896,729 11,160,864	5,425,592 11,987,345	8,314,506 12,926,866	9,845,511 11,884,480	10,650,384 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	5,593,538 10,918,923	5,120,030 11,706,976	7,781,440 12,615,917	8,496,789 11,458,116	8,877,738 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	303,191 1,282,808	305,562 1,407,728	324,024 1,341,512	537,568 1,407,046	813,645 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	209,042 690,232	811,154 684,010	959,001 670,558
⊳ 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	0 3,508,953
Disproportionate-share hospital (DSH) Median	109,748 594,888	112,927 595,761	114,874 577,894	113,547 542,168	109,280 549,667
Outlier Median	303,503 582,572	234,424 538,116	372,113 212,434	175,321 126,559	189,503 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,341,429 3,662,910	0 3,730,911	0 4,081,319	2,866,370 4,643,908	2,418,841 4,389,147
Charity care Median	325,925 2,654,636	273,891 2,940,659	753,586 3,380,215	692,393 3,488,738	333,038 3,233,405
Uncompensated care (UCC) Median	843,173 5,147,790	1,758,954 5,337,617	1,392,872 5,711,082	2,025,499 5,923,418	912,439 5,508,107
UCC as a % of operating expenses Median	0.99% 3.24	2.45% 3.12	1.93% 3.21	2.53% 3.3	1.07% 2.86
Total shortfall/UCC Median	2,184,602 9,489,989	1,758,954 9,424,297	1,392,872 10,120,158	4,891,869 11,171,337	3,331,280 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	24,433,687 52,142,039	25,710,296 54,485,252	25,362,603 57,395,589	26,863,536 58,830,919	27,575,389 61,722,907
Salaries as a % of operating expenses Median	31.19 36.68	35.80 36.56	35.12 36.37	33.59 35.93	32.41 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	1,768,384 1,449,244	725,813 1,475,986	1,496,523 1,563,078	0 1,721,954	0 2,991,828
Contract hours, direct-care Median	21,677.00 22,725	8,160.00 23,018.5	19,203.00 24,503.48	0.00 25,026.5	0.00 33,786
Contract wages, direct-care Median	81.58 64.67	88.95 64.53	77.93 65.06	0.00 68.97	0.00 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.