As of the July, 2022, release via CMS

ADVOCATE LUTHERAN GENERAL HOSPITAL

CMS id: 140223
1775 W. DEMPSTER STREET, PARK RIDGE IL 60068. County: COOK
System: ADVOCATE HEALTH CARE
CBSA: Chicago-Naperville-Elgin, IL-IN-WI

The 643-bed, acute-care hospital had $187,477,962 in net service to patients*, with a total profit margin of 19.34011% in fiscal year 2021, the latest year available.
It spent 2.52% of its operating expenses on uncompensated care and reported $8,214,856 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	413 118	415 118	415 119.5	415 118	415 119
Total beds Median	623 162	629 162	643 162	643 162	643 163.5
FTEs Median	3,426.93 788.06	3,446.17 793.42	3,246.64 806.03	2,796.84 787.61	3,078.73 804.34

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	790,469,500 150,932,746	863,311,145 158,950,878	900,058,496 168,696,998	853,501,663 163,454,693	1,025,238,568 186,589,412
Operating expenses Median	717,272,977 149,311,209	755,329,792 156,110,414	756,550,882 164,890,568	761,727,108 166,516,854	837,760,606 180,120,888
Net income from service 2 patients (NS2P) ? Median	73,196,523 -964,173	107,981,353 -643,601.5	143,507,614 -116,254	91,774,555 -5,025,862	187,477,962 -1,284,564
NS2P margin ? Median	9.26% -0.62	12.51% -0.29	15.94% 0.18	10.75% -5.07	18.29% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ADVOCATE LUTHERAN 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	6,147,878 5,089,215	11,649,924 4,572,541	8,858,855 5,268,134	72,068,177 13,092,619	13,394,912 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	94,714 224,999	9,467 199,009	6,292 206,870.5	2,652 194,343	7,391 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	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	16,079	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	1,894,908	1,966,329	2,131,060	1,490,602	2,039,200
⊳ 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	12,079	19,413	1,530	40	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	663,875	281,073	67,002	139,241	212,536
⊳ 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	1,193,363	1,164,760	1,263,655	1,321,487	418,096
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	238,259 983,261.5	11,844 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	2,272,860	7,970,623	5,377,472	69,114,155	10,717,689
Total income ? Median	79,344,401 6,586,430	119,631,277 6,767,106	152,366,469 8,419,950	163,842,732 8,094,175	200,872,874 15,162,888
Non-operating expenses Median	50,295 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	79,294,106 6,043,842	119,631,277 5,845,112	152,366,469 7,606,259	163,842,732 7,283,041	200,872,874 14,957,241
Net margin Median	9.95385% 4.62%	13.67275% 4.42%	16.76351% 5.16%	17.70182% 5.2%	19.34011% 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 ADVOCATE LUTHERAN 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	145,089,800 23,241,334	150,795,125 23,709,545	157,770,879 24,248,380	151,977,502 22,858,541	156,496,491 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	132,014,615 21,577,146	138,742,196 22,041,594	146,351,342 22,722,063	139,571,998 21,570,441	143,594,018 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	2,943,234 1,845,420	2,838,088 1,757,392	1,600,016 1,738,842	1,375,996 1,510,463	1,119,849 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	10,131,951 3,535,627	9,214,841 3,746,588	9,819,521 3,782,288	11,029,508 3,865,578	11,782,624 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	41,398,761 11,160,864	47,049,962 11,987,345	47,376,286 12,926,866	41,616,632 11,884,480	52,504,875 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	41,398,761 10,918,923	47,049,962 11,706,976	47,376,286 12,615,917	41,616,632 11,458,116	52,504,875 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	26,514,383 3,284,314	27,144,867 3,250,551	28,480,035 3,386,837	27,072,399 3,360,806	27,369,057 3,508,953
Disproportionate-share hospital (DSH) Median	2,486,980 594,888	2,146,359 595,761	1,990,151 577,894	2,111,502 542,168	2,316,594 549,667
Outlier Median	4,452,672 582,572	4,322,517 538,116	771,791 212,434	760,345 126,559	935,956 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	45,606,773 3,662,910	28,162,299 3,730,911	20,660,686 4,081,319	19,259,406 4,643,908	8,214,856 4,389,147
Charity care Median	11,205,742 2,654,636	18,412,726 2,940,659	18,015,341 3,380,215	17,647,143 3,488,738	13,353,143 3,233,405
Uncompensated care (UCC) Median	17,229,052 5,147,790	24,489,587 5,337,617	24,068,598 5,711,082	28,840,700 5,923,418	21,100,101 5,508,107
UCC as a % of operating expenses Median	2.40% 3.24	3.24% 3.12	3.18% 3.21	3.79% 3.3	2.52% 2.86
Total shortfall/UCC Median	62,835,825 9,489,989	52,651,886 9,424,297	44,729,284 10,120,158	48,100,106 11,171,337	29,314,957 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	251,088,649 52,142,039	255,610,631 54,485,252	263,818,013 57,395,589	259,918,693 58,830,919	261,513,529 61,722,907
Salaries as a % of operating expenses Median	35.01 36.68	33.84 36.56	34.87 36.37	34.12 35.93	31.22 35.24
Intern, resident salaries* Median	12,715,215 2,598,592	12,728,369 2,686,824	13,313,446 2,753,773	14,331,059 2,937,156	14,461,424 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	656,556 1,449,244	460,402 1,475,986	183,988 1,563,078	1,068,850 1,721,954	5,914,539 2,991,828
Contract hours, direct-care Median	10,736.00 22,725	4,827.00 23,018.5	3,066.00 24,503.48	12,060.74 25,026.5	39,260.93 33,786
Contract wages, direct-care Median	61.15 64.67	95.38 64.53	60.01 65.06	88.62 68.97	150.65 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.