As of the July, 2022, release via CMS

JEWISH HOSPITAL OF CINCINNATI

CMS id: 360016
4777 EAST GALBRAITH ROAD, CINCINNATI OH 45236. County: HAMILTON
System: BON SECOURS MERCY HEALTH
CBSA: Cincinnati, OH-KY-IN

The 184-bed, acute-care hospital had $10,379,337 in net service to patients*, with a total profit margin of 4.29350% in fiscal year 2021, the latest year available.
It spent 2.10% of its operating expenses on uncompensated care and reported $21,580,427 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	116 118	118 118	123 119.5	123 118	116 119
Total beds Median	184 162	186 162	184 162	184 162	184 163.5
FTEs Median	1,089.89 788.06	1,065.67 793.42	1,072.07 806.03	1,021.17 787.61	1,037.39 804.34

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	278,508,063 150,932,746	285,003,377 158,950,878	304,558,873 168,696,998	284,237,524 163,454,693	339,514,159 186,589,412
Operating expenses Median	254,642,089 149,311,209	260,566,086 156,110,414	285,630,572 164,890,568	285,373,537 166,516,854	329,134,822 180,120,888
Net income from service 2 patients (NS2P) ? Median	23,865,974 -964,173	24,437,291 -643,601.5	18,928,301 -116,254	-1,136,013 -5,025,862	10,379,337 -1,284,564
NS2P margin ? Median	8.57% -0.62	8.57% -0.29	6.21% 0.18	-0.40% -5.07	3.06% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for JEWISH HOSPITAL OF CINCINNATI 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	4,186,013 5,089,215	5,563,043 4,572,541	5,218,020 5,268,134	10,436,472 13,092,619	4,386,007 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	-13 309,361.5	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	0	0	0	0	0
⊳ 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	517,294	509,487	605,820	360,482	319,743
⊳ 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	7,009	335	0	0	0
⊳ 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	28,001	17,402	8,653	5,861	21,654
⊳ Line 22: Rental of hospital space	584,748	752,462	757,219	738,556	685,862
⊳ 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	3,048,961	4,283,357	3,846,328	9,331,586	3,358,748
Total income ? Median	28,051,987 6,586,430	30,000,334 6,767,106	24,146,321 8,419,950	9,300,459 8,094,175	14,765,344 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	28,051,987 6,043,842	30,000,334 5,845,112	24,146,321 7,606,259	9,300,459 7,283,041	14,765,344 14,957,241
Net margin Median	9.92309% 4.62%	10.32478% 4.42%	7.79475% 5.16%	3.15619% 5.2%	4.29350% 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 JEWISH HOSPITAL OF CINCINNATI 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	56,831,530 23,241,334	60,404,930 23,709,545	62,560,128 24,248,380	56,790,854 22,858,541	62,028,095 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	52,941,973 21,577,146	56,653,049 22,041,594	59,038,095 22,722,063	53,453,776 21,570,441	58,601,717 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	3,889,557 3,535,627	3,751,881 3,746,588	3,522,033 3,782,288	3,337,078 3,865,578	3,426,378 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	15,378,766 11,160,864	15,829,078 11,987,345	17,709,505 12,926,866	14,540,589 11,884,480	17,136,035 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	15,378,766 10,918,923	15,829,078 11,706,976	17,709,505 12,615,917	14,540,589 11,458,116	17,136,035 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	10,066,183 3,284,314	10,425,531 3,250,551	10,475,890 3,386,837	10,271,663 3,360,806	11,010,921 3,508,953
Disproportionate-share hospital (DSH) Median	465,430 594,888	480,503 595,761	473,851 577,894	426,728 542,168	533,672 549,667
Outlier Median	2,881,884 582,572	1,552,928 538,116	777,037 212,434	512,950 126,559	585,465 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	10,744,389 3,662,910	10,097,459 3,730,911	10,442,770 4,081,319	11,647,247 4,643,908	21,580,427 4,389,147
Charity care Median	1,896,099 2,654,636	3,661,726 2,940,659	3,468,849 3,380,215	2,749,408 3,488,738	2,961,586 3,233,405
Uncompensated care (UCC) Median	6,371,984 5,147,790	7,696,200 5,337,617	7,864,840 5,711,082	7,419,087 5,923,418	6,916,062 5,508,107
UCC as a % of operating expenses Median	2.50% 3.24	2.95% 3.12	2.75% 3.21	2.60% 3.3	2.10% 2.86
Total shortfall/UCC Median	17,116,373 9,489,989	17,793,659 9,424,297	18,307,610 10,120,158	19,066,334 11,171,337	28,496,489 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	70,051,857 52,142,039	73,357,411 54,485,252	75,097,833 57,395,589	76,348,860 58,830,919	80,788,742 61,722,907
Salaries as a % of operating expenses Median	27.51 36.68	28.15 36.56	26.29 36.37	26.75 35.93	24.55 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	51,564 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	431,698 1,449,244	0 1,475,986	1,433,143 1,563,078	2,992,111 1,721,954	8,896,461 2,991,828
Contract hours, direct-care Median	7,094.00 22,725	0.00 23,018.5	20,568.08 24,503.48	44,274.51 25,026.5	86,964.72 33,786
Contract wages, direct-care Median	60.85 64.67	0.00 64.53	69.68 65.06	67.58 68.97	102.30 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.