As of the July, 2022, release via CMS

THE BROOKLYN HOSPITAL CENTER

CMS id: 330056
121 DEKALB AVENUE, BROOKLYN NY 11201. County: KINGS
System: --
CBSA: New York-Newark-Jersey City, NY-NJ-PA

The 267-bed, acute-care hospital had $-68,458,552 in net service to patients*, with a total profit margin of -5.69569% in fiscal year 2021, the latest year available.
It spent 0.92% of its operating expenses on uncompensated care and reported $39,255,990 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	forprofit	forprofit
Acute beds Median	222 118	213 118	213 119.5	161 118	198 119
Total beds Median	297 162	282 162	282 162	230 162	267 163.5
FTEs Median	2,365.60 788.06	2,299.20 793.42	2,299.70 806.03	2,206.70 787.61	2,106.40 804.34

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	347,518,786 150,932,746	365,871,998 158,950,878	362,920,776 168,696,998	309,464,643 163,454,693	352,014,755 186,589,412
Operating expenses Median	379,615,900 149,311,209	402,125,184 156,110,414	418,182,927 164,890,568	424,066,859 166,516,854	420,473,307 180,120,888
Net income from service 2 patients (NS2P) ? Median	-32,097,114 -964,173	-36,253,186 -643,601.5	-55,262,151 -116,254	-114,602,216 -5,025,862	-68,458,552 -1,284,564
NS2P margin ? Median	-9.24% -0.62	-9.91% -0.29	-15.23% 0.18	-37.03% -5.07	-19.45% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for THE BROOKLYN HOSPITAL 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	35,504,000 5,089,215	45,392,000 4,572,541	36,561,000 5,268,134	92,002,000 13,092,619	45,800,251 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,337,684 224,999	1,238,487 199,009	1,378,655 206,870.5	1,625,496 194,343	1,181,137 249,496
⊳ Line 7: Investments ? ⊳ Median	63,195 299,524	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	3,165,585	3,014,423	2,450,103	6,691,388	6,002,976
⊳ Line 11: Rebates and refunds of expenses	634,846	275,585	448,988	1,807,079	488,167
⊳ Line 12: Parking lot receipts	1,490,321	1,406,324	1,297,201	1,212,012	1,456,510
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,239,444	1,443,563	1,253,762	937,772	798,959
⊳ Line 15: Revenue from rental of living quarters	832,245	413,409	932,540	122,253	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	2,586,516
⊳ Line 22: Rental of hospital space	531,065	521,980	750,440	531,118	359,008
⊳ 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	26,209,615	37,078,229	28,049,311	79,074,882	32,926,978
Total income ? Median	3,406,886 6,586,430	9,138,814 6,767,106	-18,701,151 8,419,950	-22,600,216 8,094,175	-22,658,301 15,162,888
Non-operating expenses Median	13,390,886 146,289.5	8,746,814 164,857	-70,698,151 89,880.5	21,703,784 106,761	0 31,473.5
Net income Median	-9,984,000 6,043,842	392,000 5,845,112	51,997,000 7,606,259	-44,304,000 7,283,041	-22,658,301 14,957,241
Net margin Median	-2.60663% 4.62%	0.09532% 4.42%	13.01611% 5.16%	-11.03554% 5.2%	-5.69569% 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 THE BROOKLYN HOSPITAL 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	72,830,145 23,241,334	74,288,161 23,709,545	75,983,956 24,248,380	72,446,613 22,858,541	71,567,991 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	71,737,887 21,577,146	73,124,239 22,041,594	75,074,312 22,722,063	71,527,890 21,570,441	69,591,889 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	1,092,258 3,535,627	1,163,922 3,746,588	909,644 3,782,288	918,723 3,865,578	1,976,102 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	12,033,692 11,160,864	11,936,939 11,987,345	12,189,356 12,926,866	9,935,792 11,884,480	11,615,426 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	12,033,692 10,918,923	11,936,939 11,706,976	12,189,356 12,615,917	9,935,792 11,458,116	11,615,426 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	26,697,325 3,284,314	27,051,564 3,250,551	29,059,596 3,386,837	28,746,771 3,360,806	29,920,576 3,508,953
Disproportionate-share hospital (DSH) Median	2,871,355 594,888	3,002,640 595,761	2,925,005 577,894	2,879,250 542,168	2,237,182 549,667
Outlier Median	462,150 582,572	599,980 538,116	56,188 212,434	74,936 126,559	399,637 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	7,964,137 3,662,910	7,939,447 3,730,911	38,955,623 4,081,319	48,358,723 4,643,908	39,255,990 4,389,147
Charity care Median	4,581,782 2,654,636	4,041,900 2,940,659	3,557,567 3,380,215	3,043,993 3,488,738	1,975,550 3,233,405
Uncompensated care (UCC) Median	7,956,739 5,147,790	5,809,469 5,337,617	6,420,840 5,711,082	6,244,102 5,923,418	3,880,305 5,508,107
UCC as a % of operating expenses Median	2.10% 3.24	1.44% 3.12	1.54% 3.21	1.47% 3.3	0.92% 2.86
Total shortfall/UCC Median	15,920,876 9,489,989	13,748,916 9,424,297	45,376,463 10,120,158	54,602,825 11,171,337	43,136,295 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	186,487,054 52,142,039	189,471,606 54,485,252	195,382,815 57,395,589	197,471,961 58,830,919	191,784,961 61,722,907
Salaries as a % of operating expenses Median	49.13 36.68	47.12 36.56	46.72 36.37	46.57 35.93	45.61 35.24
Intern, resident salaries* Median	17,267,323 2,598,592	17,585,295 2,686,824	17,948,621 2,753,773	18,269,879 2,937,156	18,788,770 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	150,347 1,449,244	1,330,884 1,475,986	32,042 1,563,078	185,067 1,721,954	2,665,623 2,991,828
Contract hours, direct-care Median	1,616.00 22,725	12,227.00 23,018.5	455.50 24,503.48	2,129.00 25,026.5	30,666.00 33,786
Contract wages, direct-care Median	93.04 64.67	108.85 64.53	70.34 65.06	86.93 68.97	86.92 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.