As of the July, 2022, release via CMS

UNIVERSITY OF KANSAS HOSPITAL

CMS id: 170040
4000 CAMBRIDGE ST, KANSAS CITY KS 66160. County: WYANDOTTE
System: UNIVERSITY OF KANSAS HEALTH SYSTEM
CBSA: Kansas City, MO-KS

The 883-bed, acute-care hospital had $-570,018,134 in net service to patients*, with a total profit margin of 9.03172% in fiscal year 2021, the latest year available.
It spent 2.00% 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	gov	gov	gov	gov	gov
Acute beds Median	553 118	671 118	688 119.5	658 118	694 119
Total beds Median	768 162	875 162	892 162	847 162	883 163.5
FTEs Median	6,977.00 788.06	6,791.00 793.42	7,598.00 806.03	7,821.00 787.61	9,568.54 804.34

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	1,876,052,657 150,932,746	1,975,125,402 158,950,878	2,214,762,732 168,696,998	2,251,422,434 163,454,693	2,296,753,778 186,589,412
Operating expenses Median	1,982,424,908 149,311,209	2,133,840,054 156,110,414	2,404,352,356 164,890,568	2,579,913,057 166,516,854	2,866,771,912 180,120,888
Net income from service 2 patients (NS2P) ? Median	-106,372,251 -964,173	-158,714,652 -643,601.5	-189,589,624 -116,254	-328,490,623 -5,025,862	-570,018,134 -1,284,564
NS2P margin ? Median	-5.67% -0.62	-8.04% -0.29	-8.56% 0.18	-14.59% -5.07	-24.82% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UNIVERSITY OF KANSAS 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	198,411,934 5,089,215	218,777,280 4,572,541	296,343,211 5,268,134	437,708,921 13,092,619	854,643,662 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,785,528 224,999	2,828,516 199,009	2,892,015 206,870.5	72,733,924 194,343	12,734,956 249,496
⊳ Line 7: Investments ? ⊳ Median	29,459,054 299,524	17,658,921 188,688.5	48,810,787 370,813	27,763,871 309,361.5	69,005,168 375,329
⊳ 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	216,607	418,276	725,207	405,185	441,333
⊳ Line 12: Parking lot receipts	144,507	141,801	138,190	123,520	125,271
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	6,703,726	7,652,556	8,582,779	8,069,243	7,145,176
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	100	525	0	0	0
⊳ Line 17: Revenue from sale of drugs to other than patients	0	0	202,406,009	274,554,087	403,104,628
⊳ Line 18: Revenue from sale of medical records and abstracts	651,919	559,297	565,980	567,007	497,667
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	104,422	117,004	128,839	123,763	129,342
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	163,198	156,222	169,352	139,744	0
⊳ Line 21: Rental of vending machines	49,361	52,357	48,102	45,445	0
⊳ Line 22: Rental of hospital space	4,202,160	4,371,719	4,724,558	5,815,998	6,057,758
⊳ Line 23: Gov appropriations ? ⊳ Median	328,466 1,017,693	341,859 983,261.5	343,058 1,173,286	339,865 1,987,202	0 1,597,664
⊳ Sum Line 24	154,602,886	184,478,227	26,808,335	47,027,269	355,402,363
Total income ? Median	92,039,683 6,586,430	60,062,628 6,767,106	106,753,587 8,419,950	109,218,298 8,094,175	284,625,528 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	92,039,683 6,043,842	60,062,628 5,845,112	106,753,587 7,606,259	109,218,298 7,283,041	284,625,528 14,957,241
Net margin Median	4.43679% 4.62%	2.73771% 4.42%	4.25126% 5.16%	4.06147% 5.2%	9.03172% 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 UNIVERSITY OF KANSAS 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	191,978,186 23,241,334	201,322,505 23,709,545	215,857,002 24,248,380	224,175,412 22,858,541	242,717,893 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	183,103,521 21,577,146	191,949,762 22,041,594	207,661,102 22,722,063	217,902,773 21,570,441	236,131,482 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	2,566,720 1,845,420	2,113,472 1,757,392	2,032,543 1,738,842	270,232 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	6,307,945 3,535,627	7,259,271 3,746,588	6,163,357 3,782,288	6,002,407 3,865,578	6,586,411 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	158,038,506 11,160,864	166,592,492 11,987,345	178,952,115 12,926,866	193,264,011 11,884,480	213,402,883 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	158,038,506 10,918,923	166,592,492 11,706,976	178,952,115 12,615,917	193,264,011 11,458,116	213,402,883 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	24,615,187 3,284,314	24,570,716 3,250,551	23,914,884 3,386,837	24,119,276 3,360,806	25,325,012 3,508,953
Disproportionate-share hospital (DSH) Median	3,615,388 594,888	3,774,206 595,761	5,264,400 577,894	5,581,756 542,168	6,726,908 549,667
Outlier Median	13,360,438 582,572	12,249,104 538,116	13,627,114 212,434	1,891,679 126,559	2,695,053 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	50,013 3,662,910	30,005 3,730,911	243,800 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	39,538,536 2,654,636	45,445,681 2,940,659	49,987,158 3,380,215	55,051,676 3,488,738	48,319,089 3,233,405
Uncompensated care (UCC) Median	50,567,377 5,147,790	55,044,603 5,337,617	57,661,040 5,711,082	67,549,848 5,923,418	57,418,202 5,508,107
UCC as a % of operating expenses Median	2.55% 3.24	2.58% 3.12	2.40% 3.21	2.62% 3.3	2.00% 2.86
Total shortfall/UCC Median	50,617,390 9,489,989	55,074,608 9,424,297	57,904,840 10,120,158	67,549,848 11,171,337	57,418,202 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	611,634,638 52,142,039	649,392,596 54,485,252	682,466,388 57,395,589	715,568,481 58,830,919	772,401,518 61,722,907
Salaries as a % of operating expenses Median	30.85 36.68	30.43 36.56	28.38 36.37	27.74 35.93	26.95 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	9,341,467 1,449,244	7,276,346 1,475,986	4,766,602 1,563,078	3,702,335 1,721,954	7,107,357 2,991,828
Contract hours, direct-care Median	137,792.00 22,725	108,014.00 23,018.5	74,290.00 24,503.48	58,940.00 25,026.5	103,792.00 33,786
Contract wages, direct-care Median	67.79 64.67	67.36 64.53	64.16 65.06	62.82 68.97	68.48 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.