As of the July, 2022, release via CMS

SUMMERLIN HOSPITAL MEDICAL CENTER

CMS id: 290041
657 TOWN CENTER DRIVE, LAS VEGAS NV 89114. County: CLARK
System: UHS OF DELAWARE INC.
CBSA: Las Vegas-Henderson-Paradise, NV

The 438-bed, acute-care hospital had $99,694,256 in net service to patients*, with a total profit margin of 22.48312% in fiscal year 2021, the latest year available.
It spent 2.15% of its operating expenses on uncompensated care and reported $23,779,484 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	278 118	248 118	276 119.5	264 118	269 119
Total beds Median	454 162	401 162	421 162	428 162	438 163.5
FTEs Median	1,769.14 788.06	1,802.66 793.42	1,749.29 806.03	1,712.86 787.61	1,757.38 804.34

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	424,515,976 150,932,746	459,939,131 158,950,878	447,163,133 168,696,998	417,297,834 163,454,693	464,709,988 186,589,412
Operating expenses Median	346,106,684 149,311,209	370,231,720 156,110,414	352,458,713 164,890,568	342,902,658 166,516,854	365,015,732 180,120,888
Net income from service 2 patients (NS2P) ? Median	78,409,292 -964,173	89,707,411 -643,601.5	94,704,420 -116,254	74,395,176 -5,025,862	99,694,256 -1,284,564
NS2P margin ? Median	18.47% -0.62	19.50% -0.29	21.18% 0.18	17.83% -5.07	21.45% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SUMMERLIN HOSPITAL MEDICAL CENTER 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	1,795,101 5,089,215	1,922,003 4,572,541	1,884,207 5,268,134	14,337,762 13,092,619	6,175,518 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	1,203,621	1,244,265	1,291,082	806,714	889,238
⊳ 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	4,289	2,356	2,829
⊳ 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	591,480	677,738	588,836	13,528,692	5,283,451
Total income ? Median	80,204,393 6,586,430	91,629,414 6,767,106	96,588,627 8,419,950	88,732,938 8,094,175	105,869,774 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	80,204,393 6,043,842	91,629,414 5,845,112	96,588,627 7,606,259	88,732,938 7,283,041	105,869,774 14,957,241
Net margin Median	18.81358% 4.62%	19.83917% 4.42%	21.50968% 5.16%	20.55737% 5.2%	22.48312% 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 SUMMERLIN HOSPITAL MEDICAL CENTER 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	63,480,520 23,241,334	62,012,780 23,709,545	63,647,966 24,248,380	61,387,391 22,858,541	64,071,050 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	53,005,671 21,577,146	52,277,408 22,041,594	52,660,291 22,722,063	49,967,160 21,570,441	55,117,061 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	10,474,849 3,535,627	9,735,372 3,746,588	10,987,675 3,782,288	11,420,231 3,865,578	8,953,989 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	12,592,117 11,160,864	12,803,354 11,987,345	14,951,533 12,926,866	13,135,032 11,884,480	12,778,088 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	12,592,117 10,918,923	12,803,354 11,706,976	14,951,533 12,615,917	13,135,032 11,458,116	12,778,088 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	0 3,284,314	164,706 3,250,551	606,459 3,386,837	1,537,364 3,360,806	2,563,376 3,508,953
Disproportionate-share hospital (DSH) Median	2,124,293 594,888	2,092,771 595,761	1,908,749 577,894	1,698,557 542,168	1,745,528 549,667
Outlier Median	1,741,781 582,572	1,294,346 538,116	188,388 212,434	200,711 126,559	228,713 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	15,944,168 3,662,910	17,732,104 3,730,911	20,105,945 4,081,319	18,929,089 4,643,908	23,779,484 4,389,147
Charity care Median	5,212,888 2,654,636	4,766,256 2,940,659	6,345,212 3,380,215	4,987,751 3,488,738	4,415,706 3,233,405
Uncompensated care (UCC) Median	7,722,803 5,147,790	8,081,811 5,337,617	10,231,584 5,711,082	8,715,351 5,923,418	7,832,758 5,508,107
UCC as a % of operating expenses Median	2.23% 3.24	2.18% 3.12	2.90% 3.21	2.54% 3.3	2.15% 2.86
Total shortfall/UCC Median	23,666,971 9,489,989	25,813,915 9,424,297	30,337,529 10,120,158	27,644,440 11,171,337	31,612,242 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	132,999,937 52,142,039	139,508,254 54,485,252	134,829,971 57,395,589	133,658,410 58,830,919	140,523,380 61,722,907
Salaries as a % of operating expenses Median	38.43 36.68	37.68 36.56	33.72 36.37	34.99 35.93	35.06 35.24
Intern, resident salaries* Median	0 2,598,592	216,091 2,686,824	907,537 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	4,165,839 1,449,244	3,908,865 1,475,986	1,175,041 1,563,078	609,982 1,721,954	3,154,973 2,991,828
Contract hours, direct-care Median	47,928.00 22,725	46,341.67 23,018.5	14,724.31 24,503.48	6,939.10 25,026.5	27,347.94 33,786
Contract wages, direct-care Median	86.92 64.67	84.35 64.53	79.80 65.06	87.91 68.97	115.36 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.