As of the July, 2022, release via CMS

LENOX HILL HOSPITAL

CMS id: 330119
100 EAST 77TH STREET, NEW YORK NY 10075. County: NEW YORK
System: NORTHWELL HEALTHCARE INC
CBSA: New York-Newark-Jersey City, NY-NJ-PA

The 442-bed, acute-care hospital had $-389,281,962 in net service to patients*, with a total profit margin of 1.80743% in fiscal year 2021, the latest year available.
It spent 1.03% of its operating expenses on uncompensated care and reported $40,196,587 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	348 118	348 118	345 119.5	345 118	343 119
Total beds Median	449 162	449 162	444 162	444 162	442 163.5
FTEs Median	5,117.90 788.06	5,333.77 793.42	5,613.60 806.03	5,674.60 787.61	5,881.50 804.34

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	993,090,985 150,932,746	1,064,528,044 158,950,878	1,158,374,567 168,696,998	1,077,251,293 163,454,693	1,305,076,733 186,589,412
Operating expenses Median	1,209,882,658 149,311,209	1,350,998,247 156,110,414	1,433,788,472 164,890,568	1,439,910,235 166,516,854	1,694,358,695 180,120,888
Net income from service 2 patients (NS2P) ? Median	-216,791,673 -964,173	-286,470,203 -643,601.5	-275,413,905 -116,254	-362,658,942 -5,025,862	-389,281,962 -1,284,564
NS2P margin ? Median	-21.83% -0.62	-26.91% -0.29	-23.78% 0.18	-33.67% -5.07	-29.83% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LENOX HILL 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	241,088,562 5,089,215	360,373,904 4,572,541	382,497,363 5,268,134	530,790,412 13,092,619	420,469,966 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	92,500 224,999	2,716 199,009	2,875 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	1,349,471 299,524	1,663,356 188,688.5	2,046,015 370,813	1,894,373 309,361.5	3,361,546 375,329
⊳ 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	401,870	328,676	1,016,937	1,331,015	1,640,639
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,683,574	1,810,815	1,763,885	1,327,253	1,447,281
⊳ Line 15: Revenue from rental of living quarters	0	2,126,381	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	0	0	118,667	105,400
⊳ Line 17: Revenue from sale of drugs to other than patients	0	1,764,808	7,425,888	9,358,693	19,096,077
⊳ 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	7,656	6,597	3,008	57	17,693
⊳ Line 22: Rental of hospital space	1,875,087	1,954,281	3,970,998	3,452,318	2,890,158
⊳ Line 23: Gov appropriations ? ⊳ Median	112,705 1,017,693	438,799 983,261.5	186,216 1,173,286	2,364,224 1,987,202	378,403 1,597,664
⊳ Sum Line 24	235,565,699	350,277,475	366,081,541	510,944,273	391,532,769
Total income ? Median	24,296,889 6,586,430	73,903,701 6,767,106	107,083,458 8,419,950	168,131,470 8,094,175	31,188,004 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	4 31,473.5
Net income Median	24,296,889 6,043,842	73,903,701 5,845,112	107,083,458 7,606,259	168,131,470 7,283,041	31,188,000 14,957,241
Net margin Median	1.96867% 4.62%	5.18658% 4.42%	6.94954% 5.16%	10.45567% 5.2%	1.80743% 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 LENOX HILL 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	141,190,170 23,241,334	152,089,115 23,709,545	159,684,571 24,248,380	164,925,261 22,858,541	179,692,416 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	139,367,436 21,577,146	149,398,508 22,041,594	158,067,486 22,722,063	164,447,580 21,570,441	178,489,929 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	1,822,734 1,845,420	2,690,607 1,757,392	1,617,085 1,738,842	477,681 1,510,463	1,202,487 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	50,864,417 11,160,864	53,758,634 11,987,345	59,380,706 12,926,866	47,616,502 11,884,480	61,205,313 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	50,864,417 10,918,923	53,758,634 11,706,976	59,380,706 12,615,917	47,616,502 11,458,116	61,205,313 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	35,319,797 3,284,314	37,508,368 3,250,551	39,036,896 3,386,837	40,565,400 3,360,806	43,129,726 3,508,953
Disproportionate-share hospital (DSH) Median	2,013,361 594,888	2,156,154 595,761	2,870,344 577,894	2,662,013 542,168	3,021,873 549,667
Outlier Median	8,124,735 582,572	10,130,100 538,116	1,903,429 212,434	1,462,879 126,559	2,254,110 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	26,106,823 3,662,910	38,033,850 3,730,911	16,871,811 4,081,319	48,260,240 4,643,908	40,196,587 4,389,147
Charity care Median	15,206,487 2,654,636	24,978,573 2,940,659	20,814,529 3,380,215	19,677,040 3,488,738	16,697,761 3,233,405
Uncompensated care (UCC) Median	16,001,286 5,147,790	25,608,289 5,337,617	21,687,021 5,711,082	24,660,397 5,923,418	17,434,634 5,508,107
UCC as a % of operating expenses Median	1.32% 3.24	1.90% 3.12	1.51% 3.21	1.71% 3.3	1.03% 2.86
Total shortfall/UCC Median	42,108,109 9,489,989	63,642,139 9,424,297	38,558,832 10,120,158	72,920,637 11,171,337	57,631,221 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	599,536,978 52,142,039	672,921,791 54,485,252	740,341,091 57,395,589	746,323,662 58,830,919	824,869,142 61,722,907
Salaries as a % of operating expenses Median	49.55 36.68	49.81 36.56	51.64 36.37	51.83 35.93	48.59 35.24
Intern, resident salaries* Median	29,911,889 2,598,592	28,297,299 2,686,824	18,534,404 2,753,773	18,760,773 2,937,156	9,043,334 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	1,714,403 1,449,244	3,163,693 1,475,986	0 1,563,078	8,838,484 1,721,954	3,755,880 2,991,828
Contract hours, direct-care Median	21,211.00 22,725	37,803.00 23,018.5	0.00 24,503.48	57,615.00 25,026.5	18,905.00 33,786
Contract wages, direct-care Median	80.83 64.67	83.69 64.53	0.00 65.06	153.41 68.97	198.67 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.