As of the July, 2022, release via CMS

AUBURN MEMORIAL HOSPITAL

CMS id: 330235
17 LANSING STREET, AUBURN NY 13021. County: CAYUGA
System: --
CBSA: Auburn, NY

The 179-bed, acute-care hospital had $-1,354,663 in net service to patients*, with a total profit margin of 1.86574% in fiscal year 2021, the latest year available.
It spent 1.52% of its operating expenses on uncompensated care and reported $9,497,432 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	71 118	71 118	71 119.5	71 118	71 119
Total beds Median	179 162	179 162	179 162	179 162	179 163.5
FTEs Median	784.70 788.06	801.40 793.42	765.50 806.03	788.90 787.61	775.00 804.34

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	101,902,973 150,932,746	102,862,993 158,950,878	103,268,477 168,696,998	105,818,440 163,454,693	128,712,384 186,589,412
Operating expenses Median	94,620,018 149,311,209	99,408,099 156,110,414	107,286,604 164,890,568	113,642,548 166,516,854	130,067,047 180,120,888
Net income from service 2 patients (NS2P) ? Median	7,282,955 -964,173	3,454,894 -643,601.5	-4,018,127 -116,254	-7,824,108 -5,025,862	-1,354,663 -1,284,564
NS2P margin ? Median	7.15% -0.62	3.36% -0.29	-3.89% 0.18	-7.39% -5.07	-1.05% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for AUBURN MEMORIAL 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	3,609,153 5,089,215	3,565,964 4,572,541	3,235,859 5,268,134	17,840,328 13,092,619	3,601,667 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	499,683 224,999	0 199,009	378,276 206,870.5	838,410 194,343	84,669 249,496
⊳ Line 7: Investments ? ⊳ Median	35,206 299,524	358 188,688.5	34,782 370,813	23,459 309,361.5	13,733 375,329
⊳ 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	137,249	137,088	537,107	135,854	117,803
⊳ Line 12: Parking lot receipts	119,691	112,732	135,050	93,392	100,736
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	297,300	327,602	316,557	282,593	289,361
⊳ 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	7,775	-5,998
⊳ Line 17: Revenue from sale of drugs to other than patients	2,165	2,046	17,468	82,176	98,923
⊳ Line 18: Revenue from sale of medical records and abstracts	39,250	22,006	5,737	3,658	1,883
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	54,587	66,007	63,717	0	0
⊳ Line 21: Rental of vending machines	6,302	6,908	6,725	5,917	5,848
⊳ Line 22: Rental of hospital space	24,791	10,424	4,507	216,172	221,365
⊳ Line 23: Gov appropriations ? ⊳ Median	946,566 1,017,693	1,378,711 983,261.5	575,200 1,173,286	7,879,130 1,987,202	1,531,196 1,597,664
⊳ Sum Line 24	1,446,363	1,502,082	1,160,733	8,271,792	1,142,148
Total income ? Median	10,892,108 6,586,430	7,020,858 6,767,106	-782,268 8,419,950	10,016,220 8,094,175	2,247,004 15,162,888
Non-operating expenses Median	-71,075 146,289.5	-276,498 164,857	-148,824 89,880.5	841,092 106,761	-221,638 31,473.5
Net income Median	10,963,183 6,043,842	7,297,356 5,845,112	-633,444 7,606,259	9,175,128 7,283,041	2,468,642 14,957,241
Net margin Median	10.39045% 4.62%	6.85655% 4.42%	-0.59476% 5.16%	7.41971% 5.2%	1.86574% 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 AUBURN MEMORIAL 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	22,933,804 23,241,334	21,130,358 23,709,545	18,307,083 24,248,380	19,136,627 22,858,541	22,405,455 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	20,431,955 21,577,146	18,992,920 22,041,594	16,295,946 22,722,063	16,694,905 21,570,441	20,043,111 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	1,076,359 1,845,420	929,291 1,757,392	653,295 1,738,842	907,463 1,510,463	734,125 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	1,425,490 1,203,033	1,208,147 1,215,295	1,357,842 1,313,657	1,534,259 1,365,298	1,628,219 1,179,746
All outpatient revenue Median Click here to show/hide details	7,056,007 11,160,864	7,376,317 11,987,345	8,006,842 12,926,866	7,597,394 11,884,480	8,545,031 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	7,056,007 10,918,923	7,376,317 11,706,976	8,006,842 12,615,917	7,597,394 11,458,116	8,545,031 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	0 3,284,314	0 3,250,551	0 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	344,323 594,888	298,451 595,761	322,205 577,894	287,753 542,168	246,714 549,667
Outlier Median	131,036 582,572	130,961 538,116	0 212,434	0 126,559	0 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	4,544,035 3,662,910	5,006,985 3,730,911	7,415,891 4,081,319	8,396,152 4,643,908	9,497,432 4,389,147
Charity care Median	3,357,624 2,654,636	476,628 2,940,659	481,181 3,380,215	3,950,578 3,488,738	565,939 3,233,405
Uncompensated care (UCC) Median	4,765,526 5,147,790	2,275,989 5,337,617	2,395,186 5,711,082	5,382,580 5,923,418	1,974,402 5,508,107
UCC as a % of operating expenses Median	5.04% 3.24	2.29% 3.12	2.23% 3.21	4.74% 3.3	1.52% 2.86
Total shortfall/UCC Median	9,309,561 9,489,989	7,282,974 9,424,297	9,811,077 10,120,158	13,778,732 11,171,337	11,471,834 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	43,398,906 52,142,039	46,277,453 54,485,252	46,608,337 57,395,589	48,765,138 58,830,919	52,977,332 61,722,907
Salaries as a % of operating expenses Median	45.87 36.68	46.55 36.56	43.44 36.37	42.91 35.93	40.73 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	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	6,003,443 1,449,244	3,579,790 1,475,986	4,680,791 1,563,078	7,279,386 1,721,954	10,518,415 2,991,828
Contract hours, direct-care Median	54,038.00 22,725	33,471.00 23,018.5	58,489.62 24,503.48	79,930.92 25,026.5	101,891.55 33,786
Contract wages, direct-care Median	111.10 64.67	106.95 64.53	80.03 65.06	91.07 68.97	103.23 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.