As of the July, 2022, release via CMS

ELMHURST HOSPITAL CENTER

CMS id: 330128
79-01 BROADWAY, ELMHURST NY 11373. County: QUEENS
System: NYC HEALTH + HOSPITALS
CBSA: New York-Newark-Jersey City, NY-NJ-PA

The 545-bed, acute-care hospital had $-280,372,268 in net service to patients*, with a total profit margin of -2.80385% in fiscal year 2021, the latest year available.
It spent 13.99% of its operating expenses on uncompensated care and reported $336,520,474 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	299 118	299 118	299 119.5	299 118	299 119
Total beds Median	500 162	500 162	500 162	525 162	545 163.5
FTEs Median	3,449.51 788.06	3,243.25 793.42	3,231.22 806.03	3,313.61 787.61	3,271.65 804.34

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	579,916,379 150,932,746	512,347,434 158,950,878	582,347,357 168,696,998	625,119,477 163,454,693	770,263,403 186,589,412
Operating expenses Median	678,025,099 149,311,209	718,861,490 156,110,414	748,051,899 164,890,568	873,289,812 166,516,854	1,050,635,671 180,120,888
Net income from service 2 patients (NS2P) ? Median	-98,108,720 -964,173	-206,514,056 -643,601.5	-165,704,542 -116,254	-248,170,335 -5,025,862	-280,372,268 -1,284,564
NS2P margin ? Median	-16.92% -0.62	-40.31% -0.29	-28.45% 0.18	-39.70% -5.07	-36.40% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ELMHURST 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	64,273,031 5,089,215	80,252,195 4,572,541	161,483,618 5,268,134	230,920,618 13,092,619	251,717,462 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	3,814 224,999	0 199,009	0 206,870.5	6,179,190 194,343	595,020 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	162,959 375,329
⊳ 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	20,817	27,324	31,605	13,650	51,074
⊳ Line 12: Parking lot receipts	212	264	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	1,492	1,463	25,000	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	31,292	30,585	50,383	112,263	111,243
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	2,110	6,410	8,165
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	320	0
⊳ Line 22: Rental of hospital space	1,558,160	1,429,600	976,584	584,422	509,499
⊳ Line 23: Gov appropriations ? ⊳ Median	8,491,990 1,017,693	16,741,151 983,261.5	34,147,895 1,173,286	21,921,719 1,987,202	189,189,340 1,597,664
⊳ Sum Line 24	54,165,254	62,021,808	126,250,041	202,102,644	61,090,162
Total income ? Median	-33,835,689 6,586,430	-126,261,861 6,767,106	-4,220,924 8,419,950	-17,249,717 8,094,175	-28,654,806 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	-33,835,689 6,043,842	-126,261,861 5,845,112	-4,220,924 7,606,259	-17,249,717 7,283,041	-28,654,806 14,957,241
Net margin Median	-5.25244% 4.62%	-21.30644% 4.42%	-0.56746% 5.16%	-2.01506% 5.2%	-2.80385% 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 ELMHURST 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	62,023,706 23,241,334	64,937,239 23,709,545	66,735,726 24,248,380	86,971,206 22,858,541	102,796,593 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	52,332,608 21,577,146	55,777,085 22,041,594	60,210,767 22,722,063	81,507,453 21,570,441	92,788,037 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	8,457,608 1,845,420	7,951,868 1,757,392	5,386,478 1,738,842	4,747,965 1,510,463	9,599,482 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	1,233,490 3,535,627	1,208,286 3,746,588	1,138,481 3,782,288	715,788 3,865,578	409,074 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	8,448,921 11,160,864	9,353,259 11,987,345	13,281,412 12,926,866	12,390,138 11,884,480	9,779,396 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	8,448,921 10,918,923	9,353,259 11,706,976	13,281,412 12,615,917	12,390,138 11,458,116	9,779,396 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	16,843,685 3,284,314	18,105,854 3,250,551	18,382,496 3,386,837	18,134,387 3,360,806	17,419,335 3,508,953
Disproportionate-share hospital (DSH) Median	2,517,237 594,888	2,391,742 595,761	2,523,698 577,894	2,546,024 542,168	2,201,957 549,667
Outlier Median	1,825,877 582,572	4,523,374 538,116	5,549,060 212,434	1,453,013 126,559	6,135,230 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	247,552,597 3,662,910	383,307,728 3,730,911	229,457,650 4,081,319	297,536,145 4,643,908	336,520,474 4,389,147
Charity care Median	114,081,115 2,654,636	158,511,219 2,940,659	118,982,036 3,380,215	112,989,063 3,488,738	120,251,007 3,233,405
Uncompensated care (UCC) Median	163,378,397 5,147,790	205,887,996 5,337,617	159,664,143 5,711,082	141,114,386 5,923,418	146,956,977 5,508,107
UCC as a % of operating expenses Median	24.10% 3.24	28.64% 3.12	21.34% 3.21	16.16% 3.3	13.99% 2.86
Total shortfall/UCC Median	410,930,994 9,489,989	589,195,724 9,424,297	389,121,793 10,120,158	438,650,531 11,171,337	483,477,451 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	244,079,915 52,142,039	281,612,294 54,485,252	268,952,419 57,395,589	257,713,683 58,830,919	291,597,342 61,722,907
Salaries as a % of operating expenses Median	36.00 36.68	39.17 36.56	35.95 36.37	29.51 35.93	27.75 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	0 2,937,156	0 2,909,848
Contract intern, resident salaries* Median	14,322,175 1,251,927	14,425,700 1,186,494	16,250,837 1,204,885	19,653,574 1,279,653	16,966,966 1,469,317
Contract adjusted salaries, direct-care Median	30,861,128 1,449,244	30,956,192 1,475,986	32,974,571 1,563,078	43,164,094 1,721,954	70,623,034 2,991,828
Contract hours, direct-care Median	961,300.00 22,725	903,776.00 23,018.5	835,992.00 24,503.48	823,979.00 25,026.5	1,025,174.00 33,786
Contract wages, direct-care Median	32.10 64.67	34.25 64.53	39.44 65.06	52.38 68.97	68.89 88.94

* in an approved program

Return to top

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.