As of the July, 2022, release via CMS

HSHS GOOD SHEPHERD HOSPITAL

CMS id: 140019
200 SOUTH CEDAR, SHELBYBILLE IL 62565. County: SHELBY
System: HOSPITAL SISTERS HEALTH SYSTEM
CBSA: Rural Illinois

The 30-bed, acute-care hospital had $-2,000,961 in net service to patients*, with a total profit margin of 9.04864% in fiscal year 2021, the latest year available.
It spent 3.19% of its operating expenses on uncompensated care and reported $256,773 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	303	365	365	366	365
Ownership	nfp	nfp	nfp	nfp	nfp
Acute beds Median	30 118	30 118	30 119.5	30 118	30 119
Total beds Median	30 162	30 162	30 162	30 162	30 163.5
FTEs Median	158.61 788.06	146.54 793.42	133.68 806.03	106.45 787.61	109.65 804.34

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	11,027,789 150,932,746	14,835,588 158,950,878	14,657,364 168,696,998	12,696,117 163,454,693	13,773,466 186,589,412
Operating expenses Median	13,214,500 149,311,209	16,112,114 156,110,414	16,300,203 164,890,568	16,690,110 166,516,854	15,774,427 180,120,888
Net income from service 2 patients (NS2P) ? Median	-2,186,711 -964,173	-1,276,526 -643,601.5	-1,642,839 -116,254	-3,993,993 -5,025,862	-2,000,961 -1,284,564
NS2P margin ? Median	-19.83% -0.62	-8.60% -0.29	-11.21% 0.18	-31.46% -5.07	-14.53% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HSHS GOOD SHEPHERD 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	1,730,588 5,089,215	1,688,605 4,572,541	841,599 5,268,134	2,985,987 13,092,619	3,582,377 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	54,728 224,999	641,818 199,009	789,939 206,870.5	84,090 194,343	83,738 249,496
⊳ Line 7: Investments ? ⊳ Median	1,324,124 299,524	575,264 188,688.5	29,671 370,813	493,000 309,361.5	2,517,654 375,329
⊳ 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	9,453
⊳ 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	59,833	60,692	52,307	43,496	12,024
⊳ 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	9,005	8,218	380	-105	-191
⊳ Line 18: Revenue from sale of medical records and abstracts	2,815	2,899	1,960	3,174	78
⊳ 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	80,843	113,001	119,759	132,252	169,942
⊳ 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	199,240	286,713	-152,417	2,230,080	789,679
Total income ? Median	-456,123 6,586,430	412,079 6,767,106	-801,240 8,419,950	-1,008,006 8,094,175	1,581,416 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	73,160 106,761	10,948 31,473.5
Net income Median	-456,123 6,043,842	412,079 5,845,112	-801,240 7,606,259	-1,081,166 7,283,041	1,570,468 14,957,241
Net margin Median	-3.57509% 4.62%	2.49379% 4.42%	-5.16964% 5.16%	-6.89427% 5.2%	9.04864% 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 HSHS GOOD SHEPHERD 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	1,573,168 23,241,334	2,344,697 23,709,545	2,340,891 24,248,380	1,258,772 22,858,541	1,019,278 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	1,573,168 21,577,146	2,344,697 22,041,594	2,340,891 22,722,063	1,258,772 21,570,441	1,019,278 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	2,120,427 11,160,864	2,843,555 11,987,345	2,979,317 12,926,866	2,614,698 11,884,480	2,963,500 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	1,438,511 10,918,923	2,093,587 11,706,976	2,110,720 12,615,917	1,877,778 11,458,116	1,875,760 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	394,143 1,282,808	408,082 1,407,728	524,125 1,341,512	228,382 1,407,046	0 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	287,773 618,038	341,886 697,279	344,472 690,232	508,538 684,010	1,087,740 670,558
⊳ 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	28,329 594,888	42,602 595,761	22,157 577,894	21,603 542,168	17,583 549,667
Outlier Median	13,394 582,572	19,645 538,116	8,989 212,434	6,841 126,559	10,854 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,024,106 3,662,910	1,055,385 3,730,911	210,424 4,081,319	265,759 4,643,908	256,773 4,389,147
Charity care Median	161,848 2,654,636	110,294 2,940,659	182,548 3,380,215	181,947 3,488,738	164,142 3,233,405
Uncompensated care (UCC) Median	379,981 5,147,790	411,858 5,337,617	587,498 5,711,082	720,965 5,923,418	502,954 5,508,107
UCC as a % of operating expenses Median	2.88% 3.24	2.56% 3.12	3.60% 3.21	4.32% 3.3	3.19% 2.86
Total shortfall/UCC Median	1,404,087 9,489,989	1,467,243 9,424,297	797,922 10,120,158	986,724 11,171,337	759,727 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	5,300,559 52,142,039	5,403,995 54,485,252	5,242,075 57,395,589	4,779,100 58,830,919	4,004,564 61,722,907
Salaries as a % of operating expenses Median	40.11 36.68	33.54 36.56	32.16 36.37	28.63 35.93	25.39 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	428,201 1,449,244	425,332 1,475,986	669,756 1,563,078	491,690 1,721,954	646,180 2,991,828
Contract hours, direct-care Median	9,218.00 22,725	9,005.00 23,018.5	11,927.00 24,503.48	6,991.00 25,026.5	9,302.37 33,786
Contract wages, direct-care Median	46.45 64.67	47.23 64.53	56.15 65.06	70.33 68.97	69.46 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.