As of the July, 2022, release via CMS

MEMORIAL HOSPITAL

CMS id: 140185
4500 MEMORIAL DRIVE, BELLEVILLE IL 62226. County: ST. CLAIR
System: BJC HEALTHCARE
CBSA: St. Louis, MO-IL

The 388-bed, acute-care hospital had $-23,991,084 in net service to patients*, with a total profit margin of -4.11715% in fiscal year 2021, the latest year available.
It spent 2.55% 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	nfp	nfp	nfp	nfp	nfp
Acute beds Median	192 118	192 118	192 119.5	192 118	280 119
Total beds Median	294 162	294 162	294 162	294 162	388 163.5
FTEs Median	1,518.13 788.06	1,456.02 793.42	1,559.40 806.03	1,415.04 787.61	2,030.05 804.34

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	237,355,492 150,932,746	237,343,675 158,950,878	224,926,552 168,696,998	218,394,604 163,454,693	351,037,592 186,589,412
Operating expenses Median	234,198,458 149,311,209	228,907,653 156,110,414	229,589,310 164,890,568	233,833,815 166,516,854	375,028,676 180,120,888
Net income from service 2 patients (NS2P) ? Median	3,157,034 -964,173	8,436,022 -643,601.5	-4,662,758 -116,254	-15,439,211 -5,025,862	-23,991,084 -1,284,564
NS2P margin ? Median	1.33% -0.62	3.55% -0.29	-2.07% 0.18	-7.07% -5.07	-6.83% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MEMORIAL 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	5,521,192 5,089,215	3,978,173 4,572,541	3,488,667 5,268,134	23,830,431 13,092,619	29,011,871 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	278,481 224,999	398,454 199,009	849,968 206,870.5	495,957 194,343	15,369,511 249,496
⊳ Line 7: Investments ? ⊳ Median	2,899,211 299,524	210,410 188,688.5	2,075 370,813	0 309,361.5	0 375,329
⊳ 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	1,573,303	1,556,293	1,493,348	874,784	1,080,064
⊳ 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	0	0	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	1,662	3,437	0	90	8,256
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	70	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	-212,341	-145,703	-137,165	-150,071	532,071
⊳ Line 21: Rental of vending machines	0	0	0	32,648	59,143
⊳ Line 22: Rental of hospital space	1,123,447	1,091,282	1,249,054	1,274,445	3,974,627
⊳ 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	-142,571	864,000	31,387	21,302,508	7,988,199
Total income ? Median	8,678,226 6,586,430	12,414,195 6,767,106	-1,174,091 8,419,950	8,391,220 8,094,175	5,020,787 15,162,888
Non-operating expenses Median	17,929,325 146,289.5	14,996,214 164,857	18,390,137 89,880.5	18,163,653 106,761	20,668,008 31,473.5
Net income Median	-9,251,099 6,043,842	-2,582,019 5,845,112	-19,564,228 7,606,259	-9,772,433 7,283,041	-15,647,221 14,957,241
Net margin Median	-3.80897% 4.62%	-1.06995% 4.42%	-8.56520% 5.16%	-4.03444% 5.2%	-4.11715% 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 MEMORIAL 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	56,087,166 23,241,334	52,484,222 23,709,545	49,747,218 24,248,380	46,182,324 22,858,541	57,056,042 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	48,548,803 21,577,146	45,050,678 22,041,594	42,546,231 22,722,063	40,434,225 21,570,441	50,834,716 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	7,538,363 1,203,033	7,433,544 1,215,295	7,200,987 1,313,657	5,748,099 1,365,298	6,221,326 1,179,746
All outpatient revenue Median Click here to show/hide details	19,473,568 11,160,864	17,751,578 11,987,345	16,961,871 12,926,866	13,834,552 11,884,480	20,726,828 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	18,276,066 10,918,923	16,906,274 11,706,976	16,961,871 12,615,917	13,834,552 11,458,116	20,726,828 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,197,502 1,282,808	845,304 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	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	1,174,551 594,888	1,133,898 595,761	933,602 577,894	851,145 542,168	1,213,721 549,667
Outlier Median	661,340 582,572	844,970 538,116	128,845 212,434	64,339 126,559	63,480 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	5,641,202 4,643,908	0 4,389,147
Charity care Median	8,119,138 2,654,636	4,622,684 2,940,659	6,695,189 3,380,215	5,926,409 3,488,738	6,679,515 3,233,405
Uncompensated care (UCC) Median	10,901,337 5,147,790	7,466,047 5,337,617	9,480,789 5,711,082	8,638,655 5,923,418	9,558,361 5,508,107
UCC as a % of operating expenses Median	4.65% 3.24	3.26% 3.12	4.13% 3.21	3.69% 3.3	2.55% 2.86
Total shortfall/UCC Median	10,901,337 9,489,989	7,466,047 9,424,297	9,480,789 10,120,158	14,279,857 11,171,337	9,558,361 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	88,752,004 52,142,039	87,270,828 54,485,252	88,045,737 57,395,589	83,474,563 58,830,919	132,132,280 61,722,907
Salaries as a % of operating expenses Median	37.90 36.68	38.12 36.56	38.35 36.37	35.70 35.93	35.23 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	3,556,618 1,449,244	3,389,282 1,475,986	4,421,881 1,563,078	6,783,668 1,721,954	38,529,779 2,991,828
Contract hours, direct-care Median	51,017.43 22,725	54,157.00 23,018.5	55,558.70 24,503.48	86,820.47 25,026.5	340,737.00 33,786
Contract wages, direct-care Median	69.71 64.67	62.58 64.53	79.59 65.06	78.13 68.97	113.08 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.