As of the July, 2022, release via CMS

EASTERN NIAGARA HOSPITAL

CMS id: 330163
521 EAST AVENUE, LOCKPORT NY 14094. County: NIAGARA
System: --
CBSA: Buffalo-Cheektowaga, NY

The 101-bed, acute-care hospital had $-11,957,857 in net service to patients*, with a total profit margin of -4.29101% in fiscal year 2021, the latest year available.
It spent 2.75% of its operating expenses on uncompensated care and reported $3,337,504 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	117 118	127 118	113 119.5	113 118	101 119
Total beds Median	125 162	135 162	121 162	121 162	101 163.5
FTEs Median	517.10 788.06	520.20 793.42	480.50 806.03	334.30 787.61	262.30 804.34

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	56,836,357 150,932,746	55,965,588 158,950,878	48,308,804 168,696,998	33,445,500 163,454,693	24,033,095 186,589,412
Operating expenses Median	63,851,205 149,311,209	65,332,732 156,110,414	64,927,543 164,890,568	48,941,889 166,516,854	35,990,952 180,120,888
Net income from service 2 patients (NS2P) ? Median	-7,014,848 -964,173	-9,367,144 -643,601.5	-16,618,739 -116,254	-15,496,389 -5,025,862	-11,957,857 -1,284,564
NS2P margin ? Median	-12.34% -0.62	-16.74% -0.29	-34.40% 0.18	-46.33% -5.07	-49.76% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for EASTERN NIAGARA 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	6,193,215 5,089,215	7,066,612 4,572,541	6,964,212 5,268,134	10,359,161 13,092,619	10,477,023 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	89,202 224,999	94,266 199,009	507,471 206,870.5	-126,218 194,343	9,293,857 249,496
⊳ Line 7: Investments ? ⊳ Median	95,363 299,524	2,703,017 188,688.5	92,943 370,813	74,626 309,361.5	47,092 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	29,978	33,6--1	24,53--	16,312	42,261
⊳ Line 10: Purchase discounts	12,769	108,647	30,485	17,448	11,898
⊳ Line 11: Rebates and refunds of expenses	310,208	205,167	398,228	1,808,085	1,544
⊳ Line 12: Parking lot receipts	0	0	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	265,456	251,052	188,103	93,756	68,446
⊳ 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	1,880	1,476	11,152	5,539	6,604
⊳ 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	27,759	24,309	19,919	13,750	11,068
⊳ Line 22: Rental of hospital space	24,420	18,655	13,450	13,525	8,497
⊳ Line 23: Gov appropriations ? ⊳ Median	4,972,283 1,017,693	3,283,872 983,261.5	5,629,870 1,173,286	913,541 1,987,202	372,550 1,597,664
⊳ Sum Line 24	363,897	342,550	48,061	7,528,797	613,206
Total income ? Median	-821,633 6,586,430	-2,300,532 6,767,106	-9,654,527 8,419,950	-5,137,228 8,094,175	-1,480,834 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	-821,633 6,043,842	-2,300,532 5,845,112	-9,654,527 7,606,259	-5,137,228 7,283,041	-1,480,834 14,957,241
Net margin Median	-1.30357% 4.62%	-3.64977% 4.42%	-17.46698% 5.16%	-11.72758% 5.2%	-4.29101% 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 EASTERN NIAGARA 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	10,858,377 23,241,334	9,447,371 23,709,545	7,089,798 24,248,380	4,155,350 22,858,541	1,843,980 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	10,858,377 21,577,146	9,447,371 22,041,594	7,089,798 22,722,063	4,155,350 21,570,441	1,843,980 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	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	3,338,391 11,160,864	2,740,098 11,987,345	2,582,753 12,926,866	1,881,365 11,884,480	1,916,459 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	3,338,391 10,918,923	2,740,098 11,706,976	2,582,753 12,615,917	1,881,365 11,458,116	1,916,459 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	526,005 3,284,314	659,476 3,250,551	299,199 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	466,653 594,888	424,751 595,761	363,025 577,894	224,558 542,168	135,108 549,667
Outlier Median	46,946 582,572	53,997 538,116	3,478 212,434	2,444 126,559	3,677 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,180,494 3,662,910	3,075,892 3,730,911	5,095,903 4,081,319	4,533,832 4,643,908	3,337,504 4,389,147
Charity care Median	345,565 2,654,636	103,568 2,940,659	263,775 3,380,215	140,821 3,488,738	156,415 3,233,405
Uncompensated care (UCC) Median	1,271,336 5,147,790	836,098 5,337,617	1,215,196 5,711,082	499,102 5,923,418	989,158 5,508,107
UCC as a % of operating expenses Median	1.99% 3.24	1.28% 3.12	1.87% 3.21	1.02% 3.3	2.75% 2.86
Total shortfall/UCC Median	4,451,830 9,489,989	3,911,990 9,424,297	6,311,099 10,120,158	5,032,934 11,171,337	4,326,662 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	28,841,825 52,142,039	29,556,805 54,485,252	27,730,098 57,395,589	20,186,371 58,830,919	16,265,316 61,722,907
Salaries as a % of operating expenses Median	45.17 36.68	45.24 36.56	42.71 36.37	41.25 35.93	45.19 35.24
Intern, resident salaries* Median	858,485 2,598,592	973,992 2,686,824	486,627 2,753,773	0 2,937,156	0 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	116,695 1,449,244	491,882 1,475,986	345,847 1,563,078	0 1,721,954	12,450 2,991,828
Contract hours, direct-care Median	407.00 22,725	9,044.00 23,018.5	4,671.00 24,503.48	0.00 25,026.5	249.00 33,786
Contract wages, direct-care Median	286.72 64.67	54.39 64.53	74.04 65.06	0.00 68.97	50.00 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.