As of the July, 2022, release via CMS

BELLEVUE HOSPITAL CENTER

CMS id: 330204
462 FIRST AVENUE, NEW YORK NY 10016. County: NEW YORK
System: NYC HEALTH + HOSPITALS
CBSA: New York-Newark-Jersey City, NY-NJ-PA

The 912-bed, acute-care hospital had $-278,595,254 in net service to patients*, with a total profit margin of 3.80986% in fiscal year 2021, the latest year available.
It spent 13.74% of its operating expenses on uncompensated care and reported $590,294,388 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	445 118	445 118	445 119.5	445 118	445 119
Total beds Median	912 162	912 162	912 162	912 162	912 163.5
FTEs Median	4,699.69 788.06	4,537.72 793.42	4,842.53 806.03	5,132.80 787.61	5,432.16 804.34

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	747,791,623 150,932,746	820,196,176 158,950,878	812,395,989 168,696,998	976,811,531 163,454,693	1,140,296,717 186,589,412
Operating expenses Median	951,588,467 149,311,209	1,013,664,217 156,110,414	1,085,002,300 164,890,568	1,236,793,288 166,516,854	1,418,891,971 180,120,888
Net income from service 2 patients (NS2P) ? Median	-203,796,844 -964,173	-193,468,041 -643,601.5	-272,606,311 -116,254	-259,981,757 -5,025,862	-278,595,254 -1,284,564
NS2P margin ? Median	-27.25% -0.62	-23.59% -0.29	-33.56% 0.18	-26.62% -5.07	-24.43% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BELLEVUE 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	135,073,306 5,089,215	126,729,086 4,572,541	204,195,453 5,268,134	292,016,527 13,092,619	334,794,142 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	52,000 224,999	0 199,009	0 206,870.5	3,932,835 194,343	572,148 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ 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	56,546	15,510	57,008	20,607	22,513
⊳ Line 12: Parking lot receipts	392,982	265,627	242,298	427,409	339,077
⊳ 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	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	50,003	52,782	92,090	97,084	111,778
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	198,244	192,065	193,110	131,725	190,180
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	301,790	207,349	82,000	111,368
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	8,273,383	5,869,056	5,233,893	6,854,488	9,514,822
⊳ Line 23: Gov appropriations ? ⊳ Median	54,227,267 1,017,693	38,002,545 983,261.5	45,174,819 1,173,286	41,252,459 1,987,202	251,202,622 1,597,664
⊳ Sum Line 24	71,822,881	82,029,711	152,994,886	239,217,920	72,729,634
Total income ? Median	-68,723,538 6,586,430	-66,738,955 6,767,106	-68,410,858 8,419,950	32,034,770 8,094,175	56,198,888 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	-68,723,538 6,043,842	-66,738,955 5,845,112	-68,410,858 7,606,259	32,034,770 7,283,041	56,198,888 14,957,241
Net margin Median	-7.78415% 4.62%	-7.04796% 4.42%	-6.72943% 5.16%	2.52475% 5.2%	3.80986% 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 BELLEVUE 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	74,698,588 23,241,334	76,745,543 23,709,545	79,929,039 24,248,380	112,501,378 22,858,541	137,699,169 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	58,158,197 21,577,146	58,094,111 22,041,594	66,265,117 22,722,063	97,947,603 21,570,441	110,264,910 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	14,493,227 1,845,420	15,862,031 1,757,392	11,163,068 1,738,842	12,097,988 1,510,463	22,386,455 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,047,164 3,535,627	2,789,401 3,746,588	2,500,854 3,782,288	2,455,787 3,865,578	5,047,804 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	16,253,564 11,160,864	14,378,773 11,987,345	21,524,513 12,926,866	25,905,899 11,884,480	24,901,201 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	16,253,564 10,918,923	14,378,773 11,706,976	21,524,513 12,615,917	25,905,899 11,458,116	24,901,201 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	15,223,246 3,284,314	15,477,987 3,250,551	16,313,923 3,386,837	18,829,534 3,360,806	19,707,260 3,508,953
Disproportionate-share hospital (DSH) Median	2,963,990 594,888	2,876,667 595,761	2,953,616 577,894	3,577,485 542,168	3,379,327 549,667
Outlier Median	5,660,706 582,572	1,864,904 538,116	3,224,302 212,434	3,004,430 126,559	17,163,544 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	136,431,032 3,662,910	166,142,193 3,730,911	165,648,663 4,081,319	337,647,386 4,643,908	590,294,388 4,389,147
Charity care Median	104,886,331 2,654,636	109,797,726 2,940,659	94,000,155 3,380,215	131,002,246 3,488,738	142,562,600 3,233,405
Uncompensated care (UCC) Median	176,269,018 5,147,790	182,999,982 5,337,617	178,344,018 5,711,082	168,017,956 5,923,418	194,901,529 5,508,107
UCC as a % of operating expenses Median	18.52% 3.24	18.05% 3.12	16.44% 3.21	13.58% 3.3	13.74% 2.86
Total shortfall/UCC Median	312,700,050 9,489,989	349,142,175 9,424,297	343,992,681 10,120,158	505,665,342 11,171,337	785,195,917 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	337,334,209 52,142,039	387,206,409 54,485,252	380,728,535 57,395,589	391,617,844 58,830,919	443,770,497 61,722,907
Salaries as a % of operating expenses Median	35.45 36.68	38.20 36.56	35.09 36.37	31.66 35.93	31.28 35.24
Intern, resident salaries* Median	31,497,804 2,598,592	32,454,379 2,686,824	32,736,935 2,753,773	35,234,755 2,937,156	36,481,456 2,909,848
Contract intern, resident salaries* Median	0 1,251,927	693,617 1,186,494	0 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	23,283,745 1,449,244	27,697,760 1,475,986	35,231,475 1,563,078	60,998,982 1,721,954	109,790,176 2,991,828
Contract hours, direct-care Median	613,736.00 22,725	533,910.00 23,018.5	526,922.00 24,503.48	827,666.00 25,026.5	1,128,958.00 33,786
Contract wages, direct-care Median	37.94 64.67	51.88 64.53	66.86 65.06	73.70 68.97	97.25 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.