As of the July, 2022, release via CMS

LINCOLN MEDICAL&MENTAL HEALTH CENTER

CMS id: 330080
234 EAST 149TH STREET, BRONX NY 10451. County: BRONX
System: NEW YORK CITY HEALTH & HOSPITAL
CBSA: New York-Newark-Jersey City, NY-NJ-PA

The 347-bed, acute-care hospital had $-236,007,244 in net service to patients*, with a total profit margin of -5.23412% in fiscal year 2021, the latest year available.
It spent 10.24% of its operating expenses on uncompensated care and reported $322,623,980 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	gov	gov	gov	gov	gov
Acute beds Median	229 118	229 118	229 119.5	229 118	229 119
Total beds Median	347 162	347 162	347 162	347 162	347 163.5
FTEs Median	3,373.40 788.06	3,213.00 793.42	3,241.70 806.03	3,396.30 787.61	3,412.90 804.34

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	516,332,965 150,932,746	520,884,451 158,950,878	496,078,608 168,696,998	554,467,986 163,454,693	635,184,801 186,589,412
Operating expenses Median	634,568,185 149,311,209	626,726,273 156,110,414	700,599,629 164,890,568	792,607,159 166,516,854	871,192,045 180,120,888
Net income from service 2 patients (NS2P) ? Median	-118,235,220 -964,173	-105,841,822 -643,601.5	-204,521,021 -116,254	-238,139,173 -5,025,862	-236,007,244 -1,284,564
NS2P margin ? Median	-22.90% -0.62	-20.32% -0.29	-41.23% 0.18	-42.95% -5.07	-37.16% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LINCOLN MEDICAL&MENTAL HEALTH 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	53,559,700 5,089,215	75,030,879 4,572,541	148,864,155 5,268,134	193,887,708 13,092,619	192,676,037 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	2,341,684 194,343	378,891 249,496
⊳ 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	9,704	22,271	10,366	10,495	124,622
⊳ Line 12: Parking lot receipts	0	108	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	5,524	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	3,930	7,203	5,445	2,866
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	105	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	81	0
⊳ Line 21: Rental of vending machines	0	0	0	46	88,267
⊳ Line 22: Rental of hospital space	96,200	93,679	106,053	72,066	0
⊳ Line 23: Gov appropriations ? ⊳ Median	5,923,833 1,017,693	14,352,227 983,261.5	26,636,562 1,173,286	17,172,217 1,987,202	145,447,197 1,597,664
⊳ Sum Line 24	47,524,439	60,558,664	122,103,866	174,285,674	46,634,194
Total income ? Median	-64,675,520 6,586,430	-30,810,943 6,767,106	-55,656,866 8,419,950	-44,251,465 8,094,175	-43,331,207 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	-64,675,520 6,043,842	-30,810,943 5,845,112	-55,656,866 7,606,259	-44,251,465 7,283,041	-43,331,207 14,957,241
Net margin Median	-11.34872% 4.62%	-5.17036% 4.42%	-8.62974% 5.16%	-5.91316% 5.2%	-5.23412% 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 LINCOLN MEDICAL&MENTAL HEALTH 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	57,327,561 23,241,334	53,553,326 23,709,545	59,384,277 24,248,380	65,159,444 22,858,541	72,071,441 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	55,422,461 21,577,146	51,953,587 22,041,594	57,935,453 22,722,063	63,918,794 21,570,441	68,512,431 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	1,905,100 1,845,420	1,599,739 1,757,392	1,448,824 1,738,842	1,240,650 1,510,463	3,559,010 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	10,705,206 11,160,864	11,365,954 11,987,345	12,060,460 12,926,866	14,587,343 11,884,480	15,495,021 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	10,705,206 10,918,923	11,365,954 11,706,976	12,060,460 12,615,917	14,587,343 11,458,116	15,495,021 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	17,516,800 3,284,314	17,930,647 3,250,551	19,931,299 3,386,837	20,780,526 3,360,806	21,868,302 3,508,953
Disproportionate-share hospital (DSH) Median	2,722,335 594,888	2,411,820 595,761	2,591,227 577,894	2,485,062 542,168	2,441,430 549,667
Outlier Median	5,108,645 582,572	679,136 538,116	395,954 212,434	221,319 126,559	2,651,437 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	185,966,312 3,662,910	269,539,867 3,730,911	245,209,073 4,081,319	251,116,465 4,643,908	322,623,980 4,389,147
Charity care Median	35,969,672 2,654,636	38,325,179 2,940,659	39,899,118 3,380,215	52,172,223 3,488,738	58,680,717 3,233,405
Uncompensated care (UCC) Median	81,570,273 5,147,790	78,491,940 5,337,617	90,731,504 5,711,082	85,264,021 5,923,418	89,174,888 5,508,107
UCC as a % of operating expenses Median	12.85% 3.24	12.52% 3.12	12.95% 3.21	10.76% 3.3	10.24% 2.86
Total shortfall/UCC Median	267,536,585 9,489,989	348,031,807 9,424,297	335,940,577 10,120,158	336,380,486 11,171,337	411,798,868 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	231,880,148 52,142,039	263,181,269 54,485,252	250,301,316 57,395,589	251,915,099 58,830,919	274,521,826 61,722,907
Salaries as a % of operating expenses Median	36.54 36.68	41.99 36.56	35.73 36.37	31.78 35.93	31.51 35.24
Intern, resident salaries* Median	20,725,336 2,598,592	20,854,314 2,686,824	20,771,532 2,753,773	22,364,567 2,937,156	23,109,203 2,909,848
Contract intern, resident salaries* Median	44,818 1,251,927	127,833 1,186,494	144,534 1,204,885	107,233 1,279,653	92,744 1,469,317
Contract adjusted salaries, direct-care Median	19,201,718 1,449,244	20,929,021 1,475,986	20,286,772 1,563,078	13,154,037 1,721,954	24,596,653 2,991,828
Contract hours, direct-care Median	498,260.00 22,725	546,413.00 23,018.5	457,070.00 24,503.48	249,534.00 25,026.5	265,336.00 33,786
Contract wages, direct-care Median	38.54 64.67	38.30 64.53	44.38 65.06	52.71 68.97	92.70 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.