As of the July, 2022, release via CMS

CHI HEALTH CREIGHTON UNIVERSITY BERG

CMS id: 280060
7500 MERCY ROAD, OMAHA NE 68124. County: DOUGLAS
System: COMMONSPIRIT HEALTH (FKA CHI)
CBSA: Omaha-Council Bluffs, NE-IA

The 389-bed, acute-care hospital had $-2,062,122 in net service to patients*, with a total profit margin of 7.42161% in fiscal year 2021, the latest year available.
It spent 6.57% of its operating expenses on uncompensated care and reported $31,248,309 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	343 118	297 118	297 119.5	301 118	301 119
Total beds Median	454 162	385 162	385 162	389 162	389 163.5
FTEs Median	1,854.36 788.06	1,854.36 793.42	1,717.86 806.03	1,662.29 787.61	1,613.75 804.34

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	409,649,809 150,932,746	437,286,442 158,950,878	456,067,119 168,696,998	443,492,564 163,454,693	485,813,351 186,589,412
Operating expenses Median	447,922,149 149,311,209	433,151,593 156,110,414	466,096,942 164,890,568	467,561,984 166,516,854	487,875,473 180,120,888
Net income from service 2 patients (NS2P) ? Median	-38,272,340 -964,173	4,134,849 -643,601.5	-10,029,823 -116,254	-24,069,420 -5,025,862	-2,062,122 -1,284,564
NS2P margin ? Median	-9.34% -0.62	0.95% -0.29	-2.20% 0.18	-5.43% -5.07	-0.42% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CHI HEALTH CREIGHTON UNIVERSITY BERG 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	56,054,789 5,089,215	37,681,921 4,572,541	33,173,726 5,268,134	45,532,100 13,092,619	41,172,982 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ 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	0	0	0	0	0
⊳ 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	0	0	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	0	0	0	0	0
⊳ 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	56,054,789	37,681,921	33,173,726	45,532,100	41,172,982
Total income ? Median	17,782,449 6,586,430	41,816,770 6,767,106	23,143,903 8,419,950	21,462,680 8,094,175	39,110,860 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	17,782,449 6,043,842	41,816,770 5,845,112	23,143,903 7,606,259	21,462,680 7,283,041	39,110,860 14,957,241
Net margin Median	3.81840% 4.62%	8.80412% 4.42%	4.73057% 5.16%	4.38887% 5.2%	7.42161% 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 CREIGHTON UNIVERSITY BERG 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	86,444,405 23,241,334	83,311,486 23,709,545	84,906,088 24,248,380	86,406,973 22,858,541	87,683,296 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	86,444,405 21,577,146	83,311,486 22,041,594	84,906,088 22,722,063	86,406,973 21,570,441	87,683,296 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	28,175,152 11,160,864	29,943,685 11,987,345	29,254,286 12,926,866	26,219,326 11,884,480	27,821,190 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	28,175,152 10,918,923	29,943,685 11,706,976	29,254,286 12,615,917	26,219,326 11,458,116	27,821,190 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	14,556,691 3,284,314	14,883,152 3,250,551	15,860,935 3,386,837	16,119,898 3,360,806	16,150,250 3,508,953
Disproportionate-share hospital (DSH) Median	2,775,513 594,888	2,538,572 595,761	2,224,504 577,894	2,464,385 542,168	3,006,635 549,667
Outlier Median	6,396,502 582,572	3,764,177 538,116	2,779,901 212,434	662,671 126,559	518,395 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	8,120,218 3,662,910	12,240,680 3,730,911	14,191,657 4,081,319	15,483,992 4,643,908	31,248,309 4,389,147
Charity care Median	31,030,426 2,654,636	24,320,835 2,940,659	33,683,023 3,380,215	29,740,806 3,488,738	23,549,340 3,233,405
Uncompensated care (UCC) Median	35,075,372 5,147,790	34,368,514 5,337,617	43,210,320 5,711,082	40,079,681 5,923,418	32,074,519 5,508,107
UCC as a % of operating expenses Median	7.83% 3.24	7.93% 3.12	9.27% 3.21	8.57% 3.3	6.57% 2.86
Total shortfall/UCC Median	43,195,590 9,489,989	46,609,194 9,424,297	57,401,977 10,120,158	55,563,673 11,171,337	63,322,828 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	119,356,391 52,142,039	113,450,367 54,485,252	119,073,500 57,395,589	116,495,033 58,830,919	114,378,767 61,722,907
Salaries as a % of operating expenses Median	31.29 36.68	30.97 36.56	30.62 36.37	30.21 35.93	25.41 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	18,968,183 1,251,927	19,041,826 1,186,494	20,301,608 1,204,885	21,124,478 1,279,653	20,841,213 1,469,317
Contract adjusted salaries, direct-care Median	23,971,011 1,449,244	22,502,541 1,475,986	22,034,117 1,563,078	22,915,352 1,721,954	28,724,078 2,991,828
Contract hours, direct-care Median	395,873.00 22,725	374,719.00 23,018.5	331,232.65 24,503.48	357,737.09 25,026.5	406,404.00 33,786
Contract wages, direct-care Median	60.55 64.67	60.05 64.53	66.52 65.06	64.06 68.97	70.68 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.