As of the July, 2022, release via CMS

UNITED HOSPITAL

CMS id: 240038
333 SMITH AVENUE NORTH, SAINT PAUL MN 55102. County: RAMSEY
System: ALLINA HEALTH SYSTEM
CBSA: Minneapolis-St. Paul-Bloomington, MN-WI

The 358-bed, acute-care hospital had $-22,712,726 in net service to patients*, with a total profit margin of 2.60724% in fiscal year 2021, the latest year available.
It spent 1.21% of its operating expenses on uncompensated care and reported $6,866,575 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	297 118	301 118	302 119.5	286 118	293 119
Total beds Median	361 162	365 162	366 162	357 162	358 163.5
FTEs Median	2,525.92 788.06	2,615.27 793.42	2,618.96 806.03	2,473.04 787.61	2,660.42 804.34

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	628,938,009 150,932,746	677,992,468 158,950,878	678,965,661 168,696,998	626,663,322 163,454,693	712,200,926 186,589,412
Operating expenses Median	612,351,028 149,311,209	652,261,117 156,110,414	683,201,973 164,890,568	689,232,811 166,516,854	734,913,652 180,120,888
Net income from service 2 patients (NS2P) ? Median	16,586,981 -964,173	25,731,351 -643,601.5	-4,236,312 -116,254	-62,569,489 -5,025,862	-22,712,726 -1,284,564
NS2P margin ? Median	2.64% -0.62	3.80% -0.29	-0.62% 0.18	-9.98% -5.07	-3.19% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UNITED 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	41,682,432 5,089,215	40,032,402 4,572,541	35,226,914 5,268,134	60,502,016 13,092,619	42,386,666 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	5,817,077 224,999	10,498,342 199,009	4,914,651 206,870.5	3,006,073 194,343	2,320,796 249,496
⊳ Line 7: Investments ? ⊳ Median	6,289,245 299,524	29,293 188,688.5	-498,033 370,813	137,274 309,361.5	36,029 375,329
⊳ 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	5,593,394	5,689,344	5,863,645	3,978,205	5,684,243
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	2,702,587	2,808,752	2,792,648	1,651,021	1,796,415
⊳ Line 15: Revenue from rental of living quarters	2,010,824	1,976,114	1,932,832	1,942,349	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	3,015	9,459	3,420	3,911	5,759
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	126,460	91,330	45,951	32,024	155,485
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	100	0	0	0
⊳ Line 21: Rental of vending machines	6,691	7,148	12,182	42	0
⊳ Line 22: Rental of hospital space	1,046,436	1,111,424	1,143,918	1,143,918	1,701,231
⊳ Line 23: Gov appropriations ? ⊳ Median	1,682,435 1,017,693	1,535,129 983,261.5	1,709,831 1,173,286	1,570,994 1,987,202	1,577,310 1,597,664
⊳ Sum Line 24	16,335,055	16,204,348	17,235,917	46,966,815	29,061,127
Total income ? Median	58,269,413 6,586,430	65,763,753 6,767,106	30,990,602 8,419,950	-2,067,473 8,094,175	19,673,940 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	-6,123,663 89,880.5	-4,969,288 106,761	0 31,473.5
Net income Median	58,269,413 6,043,842	65,763,753 5,845,112	37,114,265 7,606,259	2,901,815 7,283,041	19,673,940 14,957,241
Net margin Median	8.68888% 4.62%	9.15898% 4.42%	5.19667% 5.16%	0.42229% 5.2%	2.60724% 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 UNITED 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	113,586,609 23,241,334	123,510,378 23,709,545	96,444,736 24,248,380	82,840,651 22,858,541	83,906,978 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	107,526,999 21,577,146	117,773,982 22,041,594	91,649,104 22,722,063	78,493,602 21,570,441	78,934,737 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	2,802,384 1,845,420	2,828,967 1,757,392	2,189,254 1,738,842	1,510,463 1,510,463	2,080,462 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	3,257,226 3,535,627	2,907,429 3,746,588	2,606,378 3,782,288	2,836,586 3,865,578	2,891,779 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	40,915,381 11,160,864	44,085,991 11,987,345	35,728,404 12,926,866	29,671,054 11,884,480	34,326,861 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	40,915,381 10,918,923	44,085,991 11,706,976	35,728,404 12,615,917	29,671,054 11,458,116	34,326,861 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	3,228,718 3,284,314	3,466,744 3,250,551	2,916,991 3,386,837	2,593,049 3,360,806	2,653,161 3,508,953
Disproportionate-share hospital (DSH) Median	3,346,200 594,888	3,301,119 595,761	2,778,952 577,894	2,401,235 542,168	2,296,763 549,667
Outlier Median	3,687,024 582,572	6,072,320 538,116	464,251 212,434	379,781 126,559	844,588 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	5,169,312 3,662,910	5,005,104 3,730,911	5,860,915 4,081,319	6,804,735 4,643,908	6,866,575 4,389,147
Charity care Median	5,435,218 2,654,636	5,697,770 2,940,659	7,449,244 3,380,215	8,224,726 3,488,738	5,466,830 3,233,405
Uncompensated care (UCC) Median	9,827,064 5,147,790	10,252,241 5,337,617	12,148,514 5,711,082	13,702,555 5,923,418	8,925,484 5,508,107
UCC as a % of operating expenses Median	1.60% 3.24	1.57% 3.12	1.78% 3.21	1.99% 3.3	1.21% 2.86
Total shortfall/UCC Median	14,996,376 9,489,989	15,257,345 9,424,297	18,009,429 10,120,158	20,507,290 11,171,337	15,792,059 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	243,427,897 52,142,039	257,451,105 54,485,252	266,890,861 57,395,589	269,415,550 58,830,919	281,610,816 61,722,907
Salaries as a % of operating expenses Median	39.75 36.68	39.47 36.56	39.06 36.37	39.09 35.93	38.32 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	219,603 1,186,494	158,542 1,204,885	114,543 1,279,653	112,772 1,469,317
Contract adjusted salaries, direct-care Median	8,565,995 1,449,244	5,022,570 1,475,986	2,254,475 1,563,078	1,649,851 1,721,954	14,144,379 2,991,828
Contract hours, direct-care Median	97,250.86 22,725	66,448.00 23,018.5	32,986.99 24,503.48	21,621.50 25,026.5	113,205.00 33,786
Contract wages, direct-care Median	88.08 64.67	75.59 64.53	68.34 65.06	76.31 68.97	124.94 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.