As of the July, 2022, release via CMS

CHI HEALTH GOOD SAMARITAN

CMS id: 280009
10 E 31ST STREET, KEARNEY NE 68847. County: BUFFALO
System: COMMONSPIRIT HEALTH (FKA CHI)
CBSA: Kearney, NE

The 245-bed, acute-care hospital had $3,862,311 in net service to patients*, with a total profit margin of 29.85460% in fiscal year 2021, the latest year available.
It spent 5.07% of its operating expenses on uncompensated care and reported $5,440,915 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	177 118	192 118	201 119.5	201 118	199 119
Total beds Median	265 162	238 162	239 162	239 162	245 163.5
FTEs Median	770.41 788.06	672.88 793.42	656.83 806.03	626.31 787.61	605.62 804.34

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	177,599,037 150,932,746	173,967,695 158,950,878	170,422,105 168,696,998	167,272,107 163,454,693	175,807,631 186,589,412
Operating expenses Median	173,142,692 149,311,209	161,211,091 156,110,414	162,812,950 164,890,568	165,638,453 166,516,854	171,945,320 180,120,888
Net income from service 2 patients (NS2P) ? Median	4,456,345 -964,173	12,756,604 -643,601.5	7,609,155 -116,254	1,633,654 -5,025,862	3,862,311 -1,284,564
NS2P margin ? Median	2.51% -0.62	7.33% -0.29	4.46% 0.18	0.98% -5.07	2.20% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CHI HEALTH GOOD SAMARITAN 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	34,047,564 5,089,215	28,923,530 4,572,541	20,331,744 5,268,134	23,031,937 13,092,619	69,319,383 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,169,029 224,999	272,643 199,009	86,521 206,870.5	137,610 194,343	121,969 249,496
⊳ Line 7: Investments ? ⊳ Median	17,595,318 299,524	21,016,764 188,688.5	13,808,093 370,813	5,953,554 309,361.5	58,333,875 375,329
⊳ 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	494,226	398,909	340,468	228,729	270,672
⊳ Line 15: Revenue from rental of living quarters	0	0	290,884	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	14,216	47	478	444	0
⊳ 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	0	0	0	0	0
⊳ Line 22: Rental of hospital space	141,074	345,077	0	374,024	289,674
⊳ 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	14,633,701	6,890,090	5,805,300	16,337,576	10,303,193
Total income ? Median	38,503,909 6,586,430	41,680,134 6,767,106	27,940,899 8,419,950	24,665,591 8,094,175	73,181,694 15,162,888
Non-operating expenses Median	794,199 146,289.5	0 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	37,709,710 6,043,842	41,680,134 5,845,112	27,940,899 7,606,259	24,665,591 7,283,041	73,181,694 14,957,241
Net margin Median	17.81730% 4.62%	20.54309% 4.42%	14.64762% 5.16%	12.96115% 5.2%	29.85460% 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 CHI HEALTH GOOD SAMARITAN 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	42,831,227 23,241,334	39,289,199 23,709,545	39,219,056 24,248,380	36,613,385 22,858,541	34,946,359 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	38,518,185 21,577,146	35,769,097 22,041,594	36,102,658 22,722,063	33,526,372 21,570,441	31,678,500 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	808,749 1,845,420	318,138 1,757,392	0 1,738,842	0 1,510,463	0 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,374,730 3,535,627	3,201,964 3,746,588	3,116,398 3,782,288	3,087,013 3,865,578	3,267,859 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	1,129,563 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	13,105,395 11,160,864	13,813,526 11,987,345	14,150,513 12,926,866	15,505,091 11,884,480	17,982,547 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	13,105,395 10,918,923	13,813,526 11,706,976	14,150,513 12,615,917	15,505,091 11,458,116	17,982,547 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	308,137 3,284,314	282,609 3,250,551	265,370 3,386,837	306,582 3,360,806	326,491 3,508,953
Disproportionate-share hospital (DSH) Median	461,209 594,888	378,906 595,761	476,829 577,894	472,980 542,168	671,933 549,667
Outlier Median	5,135,578 582,572	4,472,739 538,116	2,779,023 212,434	431,542 126,559	743,653 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,696,457 3,662,910	1,355,500 3,730,911	3,485,120 4,081,319	5,903,085 4,643,908	5,440,915 4,389,147
Charity care Median	8,277,014 2,654,636	6,209,875 2,940,659	4,399,968 3,380,215	8,542,651 3,488,738	6,051,662 3,233,405
Uncompensated care (UCC) Median	9,637,573 5,147,790	9,128,414 5,337,617	8,098,449 5,711,082	12,148,827 5,923,418	8,711,961 5,508,107
UCC as a % of operating expenses Median	5.57% 3.24	5.66% 3.12	4.97% 3.21	7.33% 3.3	5.07% 2.86
Total shortfall/UCC Median	12,334,030 9,489,989	10,483,914 9,424,297	11,583,569 10,120,158	18,051,912 11,171,337	14,152,876 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	46,280,672 52,142,039	43,013,627 54,485,252	44,493,831 57,395,589	43,631,915 58,830,919	42,853,711 61,722,907
Salaries as a % of operating expenses Median	31.10 36.68	31.69 36.56	32.73 36.37	31.69 35.93	26.91 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	290,773 1,251,927	323,275 1,186,494	313,161 1,204,885	465,918 1,279,653	321,582 1,469,317
Contract adjusted salaries, direct-care Median	6,685,297 1,449,244	2,250,356 1,475,986	2,810,264 1,563,078	3,560,092 1,721,954	5,035,146 2,991,828
Contract hours, direct-care Median	123,489.76 22,725	34,790.00 23,018.5	46,379.00 24,503.48	54,985.59 25,026.5	61,792.85 33,786
Contract wages, direct-care Median	54.14 64.67	64.68 64.53	60.59 65.06	64.75 68.97	81.48 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.