As of the July, 2022, release via CMS

BERKSHIRE MEDICAL CENTER

CMS id: 220046
725 NORTH STREET, PITTSFIELD MA 1201. County: BERKSHIRE
System: BHS MANAGEMENT SERVICES
CBSA: Pittsfield, MA

The 267-bed, acute-care hospital had $-54,177,308 in net service to patients*, with a total profit margin of 11.84152% in fiscal year 2021, the latest year available.
It spent 1.13% of its operating expenses on uncompensated care and reported $25,921,873 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	201 118	201 118	203 119.5	218 118	213 119
Total beds Median	275 162	275 162	275 162	272 162	267 163.5
FTEs Median	2,556.08 788.06	2,602.61 793.42	2,624.42 806.03	2,494.42 787.61	2,492.49 804.34

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	448,724,647 150,932,746	472,861,410 158,950,878	474,357,750 168,696,998	442,938,501 163,454,693	501,108,839 186,589,412
Operating expenses Median	467,845,764 149,311,209	487,634,180 156,110,414	508,121,096 164,890,568	531,054,278 166,516,854	555,286,147 180,120,888
Net income from service 2 patients (NS2P) ? Median	-19,121,117 -964,173	-14,772,770 -643,601.5	-33,763,346 -116,254	-88,115,777 -5,025,862	-54,177,308 -1,284,564
NS2P margin ? Median	-4.26% -0.62	-3.12% -0.29	-7.12% 0.18	-19.89% -5.07	-10.81% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BERKSHIRE MEDICAL CENTER 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	55,401,628 5,089,215	64,202,198 4,572,541	73,915,181 5,268,134	112,879,565 13,092,619	128,763,789 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	4,220,236 224,999	296,005 199,009	202,513 206,870.5	1,104,972 194,343	314,817 249,496
⊳ Line 7: Investments ? ⊳ Median	9,092,394 299,524	19,095,148 188,688.5	12,251,602 370,813	21,180,987 309,361.5	30,495,157 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	40,053	50,926	27,791	1,672	540
⊳ Line 11: Rebates and refunds of expenses	0	0	7,698	12,246	1,229
⊳ 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	1,416,014	1,413,511	1,408,361	1,249,428	1,274,451
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	4,635	2,174	5,120	2,010	1,325
⊳ Line 17: Revenue from sale of drugs to other than patients	3,632	10,488	6,432	3,000	4,885
⊳ Line 18: Revenue from sale of medical records and abstracts	28,778	27,177	0	34,346	9,561
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	30,395	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	27,777	27,586	23,656	8,956	0
⊳ Line 21: Rental of vending machines	7,768	7,793	10,111	3,978	3,313
⊳ Line 22: Rental of hospital space	1,476,781	1,055,925	982,038	1,018,228	1,127,173
⊳ Line 23: Gov appropriations ? ⊳ Median	4,537,929 1,017,693	3,997,894 983,261.5	4,307,731 1,173,286	3,820,293 1,987,202	3,804,927 1,597,664
⊳ Sum Line 24	34,545,631	38,217,571	54,651,733	84,439,449	91,726,411
Total income ? Median	36,280,511 6,586,430	49,429,428 6,767,106	40,151,835 8,419,950	24,763,788 8,094,175	74,586,481 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	36,280,511 6,043,842	49,429,428 5,845,112	40,151,835 7,606,259	24,763,788 7,283,041	74,586,481 14,957,241
Net margin Median	7.19671% 4.62%	9.20365% 4.42%	7.32333% 5.16%	4.45538% 5.2%	11.84152% 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 BERKSHIRE MEDICAL CENTER 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	91,129,635 23,241,334	95,711,153 23,709,545	101,243,385 24,248,380	88,939,754 22,858,541	92,720,768 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	83,954,116 21,577,146	88,233,694 22,041,594	94,862,492 22,722,063	82,388,247 21,570,441	86,487,888 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	3,770,508 1,845,420	3,820,645 1,757,392	3,250,416 1,738,842	3,453,030 1,510,463	3,025,944 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	3,405,011 3,535,627	3,656,814 3,746,588	3,130,477 3,782,288	3,098,477 3,865,578	3,206,936 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	81,323,927 11,160,864	87,054,863 11,987,345	92,138,475 12,926,866	82,885,501 11,884,480	104,994,562 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	73,744,829 10,918,923	77,671,080 11,706,976	82,984,868 12,615,917	73,533,205 11,458,116	97,574,412 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	7,579,098 1,282,808	9,383,783 1,407,728	9,153,607 1,341,512	9,352,296 1,407,046	7,420,150 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	14,114,826 3,284,314	15,100,574 3,250,551	15,746,977 3,386,837	13,348,507 3,360,806	12,903,017 3,508,953
Disproportionate-share hospital (DSH) Median	2,793,226 594,888	2,853,049 595,761	2,929,483 577,894	2,762,824 542,168	2,962,699 549,667
Outlier Median	2,668,423 582,572	2,361,399 538,116	1,172,630 212,434	1,531,047 126,559	1,844,027 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,478,175 3,662,910	3,803,786 3,730,911	13,454,073 4,081,319	23,573,345 4,643,908	25,921,873 4,389,147
Charity care Median	2,702,814 2,654,636	2,505,339 2,940,659	2,444,444 3,380,215	735,815 3,488,738	2,431,051 3,233,405
Uncompensated care (UCC) Median	7,668,674 5,147,790	7,766,968 5,337,617	8,412,422 5,711,082	7,071,472 5,923,418	6,269,110 5,508,107
UCC as a % of operating expenses Median	1.64% 3.24	1.59% 3.12	1.66% 3.21	1.33% 3.3	1.13% 2.86
Total shortfall/UCC Median	14,146,849 9,489,989	11,570,754 9,424,297	21,866,495 10,120,158	30,644,817 11,171,337	32,190,983 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	206,185,752 52,142,039	210,157,738 54,485,252	214,560,613 57,395,589	213,933,648 58,830,919	215,109,060 61,722,907
Salaries as a % of operating expenses Median	44.92 36.68	43.90 36.56	42.99 36.37	41.21 35.93	39.45 35.24
Intern, resident salaries* Median	7,766,223 2,598,592	7,790,558 2,686,824	7,611,913 2,753,773	7,118,549 2,937,156	7,635,268 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	959,332 1,449,244	6,362,430 1,475,986	3,290,605 1,563,078	5,484,704 1,721,954	6,790,824 2,991,828
Contract hours, direct-care Median	11,481.00 22,725	62,636.00 23,018.5	37,878.00 24,503.48	45,900.00 25,026.5	57,556.00 33,786
Contract wages, direct-care Median	83.56 64.67	101.58 64.53	86.87 65.06	119.49 68.97	117.99 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.