As of the July, 2022, release via CMS

BEAUMONT HOSPITAL - DEARBORN

CMS id: 230020
18101 OAKWOOD BLVD, DEARBORN MI 48124. County: WAYNE
System: BEAUMONT HEALTH
CBSA: Detroit-Warren-Dearborn, MI

The 567-bed, acute-care hospital had $11,132,512 in net service to patients*, with a total profit margin of 4.61432% in fiscal year 2021, the latest year available.
It spent 1.48% 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	486 118	486 118	486 119.5	486 118	478 119
Total beds Median	567 162	567 162	567 162	567 162	567 163.5
FTEs Median	3,717.39 788.06	3,856.98 793.42	3,995.19 806.03	3,508.56 787.61	3,246.92 804.34

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	664,296,882 150,932,746	701,611,952 158,950,878	713,594,725 168,696,998	649,787,729 163,454,693	681,828,316 186,589,412
Operating expenses Median	601,573,858 149,311,209	641,802,441 156,110,414	669,768,020 164,890,568	688,504,384 166,516,854	670,695,804 180,120,888
Net income from service 2 patients (NS2P) ? Median	62,723,024 -964,173	59,809,511 -643,601.5	43,826,705 -116,254	-38,716,655 -5,025,862	11,132,512 -1,284,564
NS2P margin ? Median	9.44% -0.62	8.52% -0.29	6.14% 0.18	-5.96% -5.07	1.63% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BEAUMONT HOSPITAL - DEARBORN 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	11,078,417 5,089,215	4,772,214 4,572,541	9,348,221 5,268,134	92,645,809 13,092,619	22,962,838 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	642,099 224,999	1,800 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	391,517 370,813	3,413,161 309,361.5	3,041,280 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	48,353	32,163	47,890	46,898	28,488
⊳ Line 11: Rebates and refunds of expenses	0	30,300	17,594	8,276	19,702
⊳ Line 12: Parking lot receipts	0	0	0	66,495	0
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	461,926	193,691	2,799,181	2,002,801	2,231,396
⊳ 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	2,626,102	7,186,109	8,535,724
⊳ Line 18: Revenue from sale of medical records and abstracts	50,938	62,857	58,574	57,564	53,341
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	15,000	-20,915	-1,091	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	473,558	482,784	505,842	146,919	257,491
⊳ Line 21: Rental of vending machines	9,399	0	45,510	38,480	56,417
⊳ Line 22: Rental of hospital space	716,950	599,956	339,338	208,334	191,189
⊳ 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	8,815,646	3,353,972	2,537,493	79,471,863	8,547,810
Total income ? Median	73,801,441 6,586,430	64,581,725 6,767,106	53,174,926 8,419,950	53,929,154 8,094,175	34,095,350 15,162,888
Non-operating expenses Median	-121,559 146,289.5	295,002 164,857	323,586 89,880.5	256,202 106,761	1,574,032 31,473.5
Net income Median	73,923,000 6,043,842	64,286,723 5,845,112	52,851,340 7,606,259	53,672,952 7,283,041	32,521,318 14,957,241
Net margin Median	10.94547% 4.62%	9.10082% 4.42%	7.31058% 5.16%	7.22933% 5.2%	4.61432% 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 BEAUMONT HOSPITAL - DEARBORN 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	136,259,974 23,241,334	134,494,277 23,709,545	137,129,336 24,248,380	112,929,316 22,858,541	101,797,448 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	136,259,974 21,577,146	134,494,277 22,041,594	137,129,336 22,722,063	112,929,316 21,570,441	101,797,448 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	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	44,652,298 11,160,864	43,025,908 11,987,345	42,605,454 12,926,866	38,976,239 11,884,480	40,510,215 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	44,652,298 10,918,923	43,025,908 11,706,976	42,605,454 12,615,917	38,976,239 11,458,116	40,510,215 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	16,407,816 3,284,314	18,401,717 3,250,551	19,995,178 3,386,837	17,535,697 3,360,806	16,723,213 3,508,953
Disproportionate-share hospital (DSH) Median	5,505,302 594,888	5,323,224 595,761	5,457,998 577,894	4,765,916 542,168	4,302,353 549,667
Outlier Median	2,189,998 582,572	2,000,174 538,116	295,477 212,434	341,812 126,559	403,990 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	9,493,505 3,730,911	11,712,539 4,081,319	2,573,622 4,643,908	0 4,389,147
Charity care Median	4,114,032 2,654,636	4,598,487 2,940,659	11,482,676 3,380,215	5,313,039 3,488,738	3,546,244 3,233,405
Uncompensated care (UCC) Median	7,510,728 5,147,790	10,925,511 5,337,617	16,464,698 5,711,082	14,512,173 5,923,418	9,934,220 5,508,107
UCC as a % of operating expenses Median	1.25% 3.24	1.70% 3.12	2.46% 3.21	2.11% 3.3	1.48% 2.86
Total shortfall/UCC Median	7,510,728 9,489,989	20,419,016 9,424,297	28,177,237 10,120,158	17,085,795 11,171,337	9,934,220 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	247,447,883 52,142,039	261,147,180 54,485,252	256,871,154 57,395,589	242,460,944 58,830,919	234,571,232 61,722,907
Salaries as a % of operating expenses Median	41.11 36.68	40.69 36.56	38.35 36.37	35.22 35.93	34.97 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	7,218,609 1,204,885	6,715,334 1,279,653	8,125,392 1,469,317
Contract adjusted salaries, direct-care Median	3,724,392 1,449,244	5,112,730 1,475,986	10,962,947 1,563,078	5,020,372 1,721,954	15,432,591 2,991,828
Contract hours, direct-care Median	63,335.05 22,725	74,731.00 23,018.5	240,144.00 24,503.48	70,953.02 25,026.5	265,648.00 33,786
Contract wages, direct-care Median	58.80 64.67	68.42 64.53	45.65 65.06	70.76 68.97	58.09 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.