As of the July, 2022, release via CMS

COMMUNITY HOSPITAL

CMS id: 150125
901 MACARTHUR BOULEVARD, MUNSTER IN 46321. County: LAKE
System: COMMUNITY FOUNDATION OF NW IN INC.
CBSA: Chicago-Naperville-Elgin, IL-IN-WI

The 399-bed, acute-care hospital had $55,511,641 in net service to patients*, with a total profit margin of 14.42253% in fiscal year 2021, the latest year available.
It spent 1.26% of its operating expenses on uncompensated care and reported $27,332,854 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	339 118	339 118	339 119.5	349 118	314 119
Total beds Median	464 162	464 162	464 162	445 162	399 163.5
FTEs Median	2,544.85 788.06	2,422.86 793.42	2,609.02 806.03	2,538.11 787.61	2,519.28 804.34

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	513,474,168 150,932,746	530,188,660 158,950,878	516,976,483 168,696,998	499,322,415 163,454,693	575,679,432 186,589,412
Operating expenses Median	471,347,570 149,311,209	482,270,744 156,110,414	486,921,856 164,890,568	493,670,052 166,516,854	520,167,791 180,120,888
Net income from service 2 patients (NS2P) ? Median	42,126,598 -964,173	47,917,916 -643,601.5	30,054,627 -116,254	5,652,363 -5,025,862	55,511,641 -1,284,564
NS2P margin ? Median	8.20% -0.62	9.04% -0.29	5.81% 0.18	1.13% -5.07	9.64% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for 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	16,806,853 5,089,215	19,123,174 4,572,541	20,980,026 5,268,134	43,084,924 13,092,619	32,153,220 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	252,457 224,999	252,560 199,009	252,000 206,870.5	31,603 194,343	1,328,288 249,496
⊳ Line 7: Investments ? ⊳ Median	233,202 299,524	384,525 188,688.5	303,557 370,813	284,046 309,361.5	284,079 375,329
⊳ 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	2,386,001	2,595,109	2,594,205	2,133,641	1,582,734
⊳ 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	7,978,544	10,717,308	11,656,302	14,603,866	12,975,566
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ 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	24,464	24,701	775	23,674	15,776
⊳ Line 22: Rental of hospital space	1,534,255	1,145,959	1,171,797	1,076,302	1,088,092
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	2,000 983,261.5	5,000 1,173,286	2,818 1,987,202	0 1,597,664
⊳ Sum Line 24	4,397,930	4,001,012	4,996,390	24,928,974	14,878,685
Total income ? Median	58,933,451 6,586,430	67,041,090 6,767,106	51,034,653 8,419,950	48,737,287 8,094,175	87,664,861 15,162,888
Non-operating expenses Median	3,326,649 146,289.5	2,017,624 164,857	50,038,269 89,880.5	0 106,761	0 31,473.5
Net income Median	55,606,802 6,043,842	65,023,466 5,845,112	996,384 7,606,259	48,737,287 7,283,041	87,664,861 14,957,241
Net margin Median	10.48629% 4.62%	11.83726% 4.42%	0.18522% 5.16%	8.98537% 5.2%	14.42253% 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 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	105,706,684 23,241,334	106,032,295 23,709,545	107,906,614 24,248,380	92,790,880 22,858,541	89,570,950 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	83,934,180 21,577,146	86,032,856 22,041,594	87,314,308 22,722,063	81,500,136 21,570,441	82,459,631 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	21,772,504 3,535,627	19,999,439 3,746,588	20,592,306 3,782,288	11,290,744 3,865,578	7,111,319 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	49,883,880 11,160,864	49,446,488 11,987,345	55,670,743 12,926,866	51,892,420 11,884,480	60,837,770 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	45,610,380 10,918,923	45,141,773 11,706,976	50,197,249 12,615,917	47,019,815 11,458,116	56,407,808 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	4,273,500 1,282,808	4,304,715 1,407,728	5,473,494 1,341,512	4,872,605 1,407,046	4,429,962 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	936,868 594,888	1,027,988 595,761	991,834 577,894	857,452 542,168	1,244,322 549,667
Outlier Median	2,265,098 582,572	1,733,364 538,116	2,457,816 212,434	322,571 126,559	359,711 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	31,699,902 3,662,910	35,863,918 3,730,911	26,557,849 4,081,319	34,961,450 4,643,908	27,332,854 4,389,147
Charity care Median	19,881,765 2,654,636	7,545,237 2,940,659	5,856,060 3,380,215	5,536,401 3,488,738	3,198,888 3,233,405
Uncompensated care (UCC) Median	23,475,502 5,147,790	12,000,780 5,337,617	9,319,275 5,711,082	9,316,691 5,923,418	6,532,991 5,508,107
UCC as a % of operating expenses Median	4.98% 3.24	2.49% 3.12	1.91% 3.21	1.89% 3.3	1.26% 2.86
Total shortfall/UCC Median	55,175,404 9,489,989	47,864,698 9,424,297	35,877,124 10,120,158	44,278,141 11,171,337	33,865,845 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	164,467,953 52,142,039	169,815,356 54,485,252	177,448,919 57,395,589	178,608,684 58,830,919	185,726,520 61,722,907
Salaries as a % of operating expenses Median	34.89 36.68	35.21 36.56	36.44 36.37	36.18 35.93	35.71 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	2,120,262 1,449,244	2,304,744 1,475,986	2,663,982 1,563,078	3,196,093 1,721,954	2,337,547 2,991,828
Contract hours, direct-care Median	18,392.00 22,725	23,191.00 23,018.5	26,729.00 24,503.48	32,734.64 25,026.5	24,386.89 33,786
Contract wages, direct-care Median	115.28 64.67	99.38 64.53	99.67 65.06	97.64 68.97	95.85 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.