As of the July, 2022, release via CMS

SOUTH NASSAU COMMUNITIES HOSPITAL

CMS id: 330198
ONE HEALTHY WAY, OCEANSIDE NY 11572. County: NASSAU
System: --
CBSA: New York-Newark-Jersey City, NY-NJ-PA

The 368-bed, acute-care hospital had $2,979,588,292 in net service to patients*, with a total profit margin of 81.73204% in fiscal year 2021, the latest year available.
It spent 0.65% of its operating expenses on uncompensated care and reported $12,374,289 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	322 118	323 118	290 119.5	283 118	284 119
Total beds Median	406 162	407 162	374 162	367 162	368 163.5
FTEs Median	3,126.00 788.06	3,221.00 793.42	3,190.00 806.03	3,236.00 787.61	3,244.00 804.34

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	451,489,686 150,932,746	461,150,370 158,950,878	517,439,040 168,696,998	531,261,672 163,454,693	3,636,174,833 186,589,412
Operating expenses Median	523,570,118 149,311,209	569,453,526 156,110,414	607,547,492 164,890,568	629,883,871 166,516,854	656,586,541 180,120,888
Net income from service 2 patients (NS2P) ? Median	-72,080,432 -964,173	-108,303,156 -643,601.5	-90,108,452 -116,254	-98,622,199 -5,025,862	2,979,588,292 -1,284,564
NS2P margin ? Median	-15.97% -0.62	-23.49% -0.29	-17.41% 0.18	-18.56% -5.07	81.94% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SOUTH NASSAU COMMUNITIES 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	16,507,050 5,089,215	-391,216 4,572,541	64,235,894 5,268,134	183,549,806 13,092,619	118,391,190 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	37,545 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	7,084,162 299,524	6,953,222 188,688.5	6,760,841 370,813	724,136 309,361.5	3,886,652 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	1,049,672	1,101,694	1,225,387	2,140,526	1,986,512
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	43,855	48,523	73,463	90,128	116,992
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,130,392	1,118,505	1,049,825	869,548	847,093
⊳ 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	350	0	404	63	3,394
⊳ Line 18: Revenue from sale of medical records and abstracts	13,035	9,020	12,574	7,951	16,477
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	153,330	149,647	159,187	0	157,800
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	1,001,337	1,021,481	1,049,121	614,050	654,822
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	293,830	357,903	400,918	370,900	508,684
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	5,588,837	-11,337,733	53,370,354	178,691,073	110,212,764
Total income ? Median	-55,573,382 6,586,430	-108,694,372 6,767,106	-25,872,558 8,419,950	84,927,607 8,094,175	3,097,979,482 15,162,888
Non-operating expenses Median	-8,218,911 146,289.5	-62,558,670 164,857	-10,934,039 89,880.5	-11,888,325 106,761	29,296,182 31,473.5
Net income Median	-47,354,471 6,043,842	-46,135,702 5,845,112	-14,938,519 7,606,259	96,815,932 7,283,041	3,068,683,300 14,957,241
Net margin Median	-10.11855% 4.62%	-10.01298% 4.42%	-2.56819% 5.16%	13.54426% 5.2%	81.73204% 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 SOUTH NASSAU COMMUNITIES 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	108,281,618 23,241,334	115,278,178 23,709,545	118,977,619 24,248,380	123,080,892 22,858,541	120,708,964 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	101,727,831 21,577,146	108,714,459 22,041,594	111,606,755 22,722,063	117,285,819 21,570,441	117,849,331 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	3,344,376 1,845,420	3,007,404 1,757,392	3,791,749 1,738,842	2,902,368 1,510,463	2,858,008 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	3,209,411 1,203,033	3,556,315 1,215,295	3,579,115 1,313,657	2,892,705 1,365,298	1,625 1,179,746
All outpatient revenue Median Click here to show/hide details	42,455,873 11,160,864	47,787,730 11,987,345	52,127,868 12,926,866	44,471,283 11,884,480	54,662,774 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	33,065,466 10,918,923	38,420,061 11,706,976	43,850,108 12,615,917	36,707,423 11,458,116	46,881,249 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	9,390,407 1,282,808	9,367,669 1,407,728	8,277,760 1,341,512	7,763,860 1,407,046	7,781,525 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	12,180,495 3,284,314	12,932,409 3,250,551	13,073,949 3,386,837	15,526,501 3,360,806	17,760,270 3,508,953
Disproportionate-share hospital (DSH) Median	1,402,468 594,888	1,825,593 595,761	2,010,889 577,894	2,219,086 542,168	2,193,128 549,667
Outlier Median	4,101,262 582,572	5,449,209 538,116	1,888,682 212,434	1,987,674 126,559	1,719,587 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,179,960 3,662,910	10,464,401 3,730,911	4,029,832 4,081,319	12,812,824 4,643,908	12,374,289 4,389,147
Charity care Median	2,884,130 2,654,636	1,698,816 2,940,659	2,015,661 3,380,215	1,926,428 3,488,738	1,442,219 3,233,405
Uncompensated care (UCC) Median	6,607,450 5,147,790	5,502,889 5,337,617	6,792,007 5,711,082	6,926,807 5,923,418	4,273,190 5,508,107
UCC as a % of operating expenses Median	1.26% 3.24	0.97% 3.12	1.12% 3.21	1.10% 3.3	0.65% 2.86
Total shortfall/UCC Median	12,787,410 9,489,989	15,967,290 9,424,297	10,821,839 10,120,158	19,739,631 11,171,337	16,647,479 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	259,737,887 52,142,039	280,204,232 54,485,252	291,364,687 57,395,589	313,501,234 58,830,919	314,455,997 61,722,907
Salaries as a % of operating expenses Median	49.61 36.68	49.21 36.56	47.96 36.37	49.77 35.93	47.89 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	325,627 2,753,773	1,013,523 2,937,156	1,743,787 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	1,107,356 1,449,244	3,258,271 1,475,986	623,781 1,563,078	105,173 1,721,954	1,047,340 2,991,828
Contract hours, direct-care Median	19,012.00 22,725	39,773.00 23,018.5	9,445.00 24,503.48	782.87 25,026.5	7,344.82 33,786
Contract wages, direct-care Median	58.25 64.67	81.92 64.53	66.04 65.06	134.34 68.97	142.60 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.