As of the July, 2022, release via CMS

ROCHESTER GENERAL HOSPITAL

CMS id: 330125
1425 PORTLAND AVENUE, ROCHESTER NY 14621. County: MONROE
System: ROCHESTER REGIONAL HEALTH
CBSA: Rochester, NY

The 516-bed, acute-care hospital had $-126,178,450 in net service to patients*, with a total profit margin of 6.66145% in fiscal year 2021, the latest year available.
It spent 1.24% of its operating expenses on uncompensated care and reported $104,539,901 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	430 118	430 118	430 119.5	430 118	430 119
Total beds Median	516 162	516 162	516 162	516 162	516 163.5
FTEs Median	5,807.80 788.06	5,894.37 793.42	5,870.26 806.03	5,826.30 787.61	6,444.80 804.34

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	899,848,101 150,932,746	951,203,106 158,950,878	975,628,443 168,696,998	892,967,323 163,454,693	1,027,913,708 186,589,412
Operating expenses Median	897,112,118 149,311,209	958,599,869 156,110,414	978,761,497 164,890,568	1,017,528,461 166,516,854	1,154,092,158 180,120,888
Net income from service 2 patients (NS2P) ? Median	2,735,983 -964,173	-7,396,763 -643,601.5	-3,133,054 -116,254	-124,561,138 -5,025,862	-126,178,450 -1,284,564
NS2P margin ? Median	0.30% -0.62	-0.78% -0.29	-0.32% 0.18	-13.95% -5.07	-12.28% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ROCHESTER GENERAL 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	29,200,464 5,089,215	23,974,872 4,572,541	19,714,713 5,268,134	135,953,106 13,092,619	142,293,217 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	4,729,293 299,524	4,400,618 188,688.5	2,493,601 370,813	3,631,379 309,361.5	1,305,432 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	13,167	10,149	0	0	0
⊳ Line 11: Rebates and refunds of expenses	2,327,323	4,054,686	3,092,654	4,417,073	4,088,153
⊳ Line 12: Parking lot receipts	375,858	390,145	447,208	399,839	386,784
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	2,663,855	2,874,822	2,835,849	1,108,795	1,767,520
⊳ 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	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	1,098,112	1,162,673	2,789,161	3,777,863	3,767,131
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	288,349	230	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	5,094,569	5,942,938	6,077,626	6,079,627	6,082,376
⊳ Line 23: Gov appropriations ? ⊳ Median	11,828,139 1,017,693	21,489,741 983,261.5	16,823,085 1,173,286	17,593,365 1,987,202	18,288,293 1,597,664
⊳ Sum Line 24	781,799	-16,351,130	-14,844,471	98,945,165	106,607,528
Total income ? Median	31,936,447 6,586,430	16,578,109 6,767,106	16,581,659 8,419,950	11,391,968 8,094,175	16,114,767 15,162,888
Non-operating expenses Median	-98,216 146,289.5	-1,150,840 164,857	-42,111,587 89,880.5	-48,864,687 106,761	-61,837,935 31,473.5
Net income Median	32,034,663 6,043,842	17,728,949 5,845,112	58,693,246 7,606,259	60,256,655 7,283,041	77,952,702 14,957,241
Net margin Median	3.44812% 4.62%	1.81802% 4.42%	5.89679% 5.16%	5.85630% 5.2%	6.66145% 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 ROCHESTER GENERAL 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	100,174,841 23,241,334	101,839,953 23,709,545	107,289,584 24,248,380	97,155,568 22,858,541	105,480,343 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	98,333,995 21,577,146	100,344,486 22,041,594	105,389,592 22,722,063	95,797,662 21,570,441	103,695,710 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	1,840,846 1,845,420	1,495,467 1,757,392	1,899,992 1,738,842	1,357,906 1,510,463	1,784,633 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	42,101,909 11,160,864	45,332,724 11,987,345	41,643,860 12,926,866	33,611,487 11,884,480	34,400,866 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	42,101,909 10,918,923	45,332,724 11,706,976	41,643,860 12,615,917	33,611,487 11,458,116	34,400,866 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	14,320,408 3,284,314	14,700,107 3,250,551	15,212,066 3,386,837	14,889,171 3,360,806	16,619,829 3,508,953
Disproportionate-share hospital (DSH) Median	1,853,136 594,888	1,939,840 595,761	1,962,467 577,894	1,783,010 542,168	1,996,674 549,667
Outlier Median	3,218,098 582,572	3,154,867 538,116	542,508 212,434	461,737 126,559	640,172 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	47,257,100 3,662,910	56,733,461 3,730,911	34,934,460 4,081,319	59,854,889 4,643,908	104,539,901 4,389,147
Charity care Median	22,862,804 2,654,636	18,506,025 2,940,659	15,918,416 3,380,215	13,022,739 3,488,738	11,940,615 3,233,405
Uncompensated care (UCC) Median	24,401,161 5,147,790	19,272,766 5,337,617	16,763,990 5,711,082	15,052,627 5,923,418	14,297,812 5,508,107
UCC as a % of operating expenses Median	2.72% 3.24	2.01% 3.12	1.71% 3.21	1.48% 3.3	1.24% 2.86
Total shortfall/UCC Median	71,658,261 9,489,989	76,006,227 9,424,297	51,698,450 10,120,158	74,907,516 11,171,337	118,837,713 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	421,165,665 52,142,039	446,901,131 54,485,252	465,083,365 57,395,589	473,359,261 58,830,919	531,469,616 61,722,907
Salaries as a % of operating expenses Median	46.95 36.68	46.62 36.56	47.52 36.37	46.52 35.93	46.05 35.24
Intern, resident salaries* Median	7,565,557 2,598,592	8,281,480 2,686,824	8,684,070 2,753,773	10,079,652 2,937,156	14,286,006 2,909,848
Contract intern, resident salaries* Median	1,354,969 1,251,927	1,362,789 1,186,494	1,561,019 1,204,885	1,295,727 1,279,653	7,357,393 1,469,317
Contract adjusted salaries, direct-care Median	3,110,128 1,449,244	1,914,948 1,475,986	1,635,099 1,563,078	7,270,828 1,721,954	22,414,946 2,991,828
Contract hours, direct-care Median	58,687.00 22,725	35,493.00 23,018.5	30,091.00 24,503.48	138,896.00 25,026.5	226,078.00 33,786
Contract wages, direct-care Median	53.00 64.67	53.95 64.53	54.34 65.06	52.35 68.97	99.15 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.