As of the July, 2022, release via CMS

MOUNTAIN VIEW HOSPITAL

CMS id: 290039
3100 N. TENAYA WAY, LAS VEGAS NV 89128. County: CLARK
System: HCA
CBSA: Las Vegas-Henderson-Paradise, NV

The 417-bed, acute-care hospital had $80,944,626 in net service to patients*, with a total profit margin of 14.11009% in fiscal year 2021, the latest year available.
It spent 3.46% of its operating expenses on uncompensated care and reported $34,570,953 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	forprofit	forprofit	forprofit	forprofit	forprofit
Acute beds Median	246 118	277 118	292 119.5	292 118	292 119
Total beds Median	336 162	384 162	399 162	417 162	417 163.5
FTEs Median	1,433.31 788.06	1,527.35 793.42	1,649.98 806.03	1,721.76 787.61	1,848.43 804.34

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	392,725,332 150,932,746	439,551,480 158,950,878	496,688,347 168,696,998	517,379,694 163,454,693	587,079,298 186,589,412
Operating expenses Median	362,900,897 149,311,209	404,628,569 156,110,414	461,903,830 164,890,568	461,133,677 166,516,854	506,134,672 180,120,888
Net income from service 2 patients (NS2P) ? Median	29,824,435 -964,173	34,922,911 -643,601.5	34,784,517 -116,254	56,246,017 -5,025,862	80,944,626 -1,284,564
NS2P margin ? Median	7.59% -0.62	7.95% -0.29	7.00% 0.18	10.87% -5.07	13.79% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MOUNTAIN VIEW 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	1,691,865 5,089,215	1,711,375 4,572,541	1,796,525 5,268,134	1,828,048 13,092,619	2,203,764 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	1,513,658	1,502,291	1,553,212	1,132,632	0
⊳ Line 15: Revenue from rental of living quarters	0	0	183	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	15,662	6,653	1,872	1,277	3,686
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	13,885	20,570	19,431	18,112	16,762
⊳ 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	148,660	181,861	221,827	676,027	2,183,316
Total income ? Median	31,516,300 6,586,430	36,634,286 6,767,106	36,581,042 8,419,950	58,074,065 8,094,175	83,148,390 15,162,888
Non-operating expenses Median	0 146,289.5	21 164,857	-1 89,880.5	-5 106,761	0 31,473.5
Net income Median	31,516,300 6,043,842	36,634,265 5,845,112	36,581,043 7,606,259	58,074,070 7,283,041	83,148,390 14,957,241
Net margin Median	7.99060% 4.62%	8.30214% 4.42%	7.33845% 5.16%	11.18513% 5.2%	14.11009% 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 MOUNTAIN VIEW 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	129,826,360 23,241,334	146,006,821 23,709,545	158,462,483 24,248,380	159,476,382 22,858,541	166,505,464 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	111,394,435 21,577,146	126,639,607 22,041,594	138,817,757 22,722,063	139,355,785 21,570,441	140,081,489 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	18,431,925 3,535,627	19,367,214 3,746,588	19,644,726 3,782,288	20,120,597 3,865,578	26,423,975 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	20,864,280 11,160,864	23,399,688 11,987,345	26,410,587 12,926,866	24,765,491 11,884,480	24,748,134 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	20,864,280 10,918,923	23,399,688 11,706,976	26,410,587 12,615,917	24,765,491 11,458,116	24,748,134 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	14,516,687 3,284,314	21,250,696 3,250,551	24,335,476 3,386,837	27,304,585 3,360,806	29,618,677 3,508,953
Disproportionate-share hospital (DSH) Median	3,041,322 594,888	3,068,552 595,761	3,547,737 577,894	3,575,533 542,168	3,529,338 549,667
Outlier Median	2,583,251 582,572	2,577,673 538,116	292,267 212,434	353,245 126,559	569,233 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	19,695,971 3,662,910	21,558,378 3,730,911	25,860,389 4,081,319	24,716,857 4,643,908	34,570,953 4,389,147
Charity care Median	8,889,433 2,654,636	9,392,241 2,940,659	13,025,558 3,380,215	13,138,972 3,488,738	15,175,766 3,233,405
Uncompensated care (UCC) Median	11,861,103 5,147,790	11,826,023 5,337,617	15,506,540 5,711,082	15,360,086 5,923,418	17,525,622 5,508,107
UCC as a % of operating expenses Median	3.27% 3.24	2.92% 3.12	3.36% 3.21	3.33% 3.3	3.46% 2.86
Total shortfall/UCC Median	31,557,074 9,489,989	33,384,401 9,424,297	41,366,929 10,120,158	40,076,943 11,171,337	52,096,575 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	132,933,713 52,142,039	143,768,259 54,485,252	158,315,998 57,395,589	164,281,663 58,830,919	181,006,310 61,722,907
Salaries as a % of operating expenses Median	36.22 36.68	35.15 36.56	33.82 36.37	35.24 35.93	35.43 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	0 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	4,095,730 1,449,244	2,004,105 1,475,986	6,638,426 1,563,078	6,831,168 1,721,954	19,700,067 2,991,828
Contract hours, direct-care Median	55,926.00 22,725	20,196.00 23,018.5	87,108.00 24,503.48	68,091.00 25,026.5	276,201.45 33,786
Contract wages, direct-care Median	73.23 64.67	99.23 64.53	76.21 65.06	100.32 68.97	71.32 88.94

* in an approved program

Return to top

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.