As of the July, 2022, release via CMS

ST. ELIZABETH HEALTH CENTER

CMS id: 360064
1044 BELMONT AVENUE, YOUNGSTOWN OH 44504. County: MAHONING
System: BON SECOURS MERCY HEALTH
CBSA: Youngstown-Warren-Boardman, OH-PA

The 409-bed, acute-care hospital had $13,525,456 in net service to patients*, with a total profit margin of 4.48827% in fiscal year 2021, the latest year available.
It spent 2.21% of its operating expenses on uncompensated care and reported $18,666,917 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	250 118	251 118	288 119.5	258 118	263 119
Total beds Median	363 162	364 162	401 162	403 162	409 163.5
FTEs Median	1,813.43 788.06	1,863.17 793.42	1,899.73 806.03	1,879.33 787.61	1,845.02 804.34

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	355,647,110 150,932,746	360,062,905 158,950,878	388,606,497 168,696,998	398,174,931 163,454,693	463,323,747 186,589,412
Operating expenses Median	347,007,252 149,311,209	357,491,473 156,110,414	364,675,450 164,890,568	388,706,098 166,516,854	449,798,291 180,120,888
Net income from service 2 patients (NS2P) ? Median	8,639,858 -964,173	2,571,432 -643,601.5	23,931,047 -116,254	9,468,833 -5,025,862	13,525,456 -1,284,564
NS2P margin ? Median	2.43% -0.62	0.71% -0.29	6.16% 0.18	2.38% -5.07	2.92% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ST. ELIZABETH HEALTH 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	12,091,731 5,089,215	11,409,932 4,572,541	9,717,124 5,268,134	40,227,901 13,092,619	7,611,362 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	341,522 206,870.5	136,574 194,343	158,399 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	64,855 309,361.5	83,609 375,329
⊳ 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	0	0	0	1,196,466	1,214,064
⊳ 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	149,004	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	0	0	0	0	58,027
⊳ Line 22: Rental of hospital space	0	0	7,751	1,326,043	1,276,297
⊳ 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	12,091,731	11,409,932	9,218,847	37,503,963	4,820,966
Total income ? Median	20,731,589 6,586,430	13,981,364 6,767,106	33,648,171 8,419,950	49,696,734 8,094,175	21,136,818 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	56,796 89,880.5	114,122 106,761	0 31,473.5
Net income Median	20,731,589 6,043,842	13,981,364 5,845,112	33,591,375 7,606,259	49,582,612 7,283,041	21,136,818 14,957,241
Net margin Median	5.63758% 4.62%	3.76376% 4.42%	8.43319% 5.16%	11.30983% 5.2%	4.48827% 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 ST. ELIZABETH HEALTH 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	69,964,366 23,241,334	68,683,684 23,709,545	70,339,928 24,248,380	75,082,056 22,858,541	77,918,701 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	64,718,352 21,577,146	63,304,243 22,041,594	65,327,732 22,722,063	70,283,195 21,570,441	73,830,530 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	1,663,276 1,845,420	1,740,919 1,757,392	1,573,638 1,738,842	1,311,131 1,510,463	1,061,844 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	3,582,738 3,535,627	3,638,522 3,746,588	3,438,558 3,782,288	3,487,730 3,865,578	3,026,327 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	21,154,808 11,160,864	21,847,223 11,987,345	21,249,405 12,926,866	17,648,592 11,884,480	20,562,052 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	21,154,808 10,918,923	21,847,223 11,706,976	21,249,405 12,615,917	17,648,592 11,458,116	20,562,052 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	7,662,443 3,284,314	7,867,053 3,250,551	8,483,214 3,386,837	9,259,578 3,360,806	9,737,804 3,508,953
Disproportionate-share hospital (DSH) Median	1,133,066 594,888	1,176,882 595,761	1,072,916 577,894	1,195,129 542,168	1,356,329 549,667
Outlier Median	1,824,068 582,572	676,290 538,116	119,552 212,434	155,856 126,559	160,070 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	5,093,513 3,662,910	14,979,834 3,730,911	11,958,224 4,081,319	17,347,372 4,643,908	18,666,917 4,389,147
Charity care Median	3,605,512 2,654,636	5,967,693 2,940,659	4,698,326 3,380,215	4,311,596 3,488,738	4,890,278 3,233,405
Uncompensated care (UCC) Median	10,309,485 5,147,790	11,154,709 5,337,617	9,667,253 5,711,082	9,926,191 5,923,418	9,940,760 5,508,107
UCC as a % of operating expenses Median	2.97% 3.24	3.12% 3.12	2.65% 3.21	2.55% 3.3	2.21% 2.86
Total shortfall/UCC Median	15,402,998 9,489,989	26,134,543 9,424,297	21,625,477 10,120,158	27,273,563 11,171,337	28,607,677 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	103,709,322 52,142,039	107,805,050 54,485,252	110,401,166 57,395,589	114,720,579 58,830,919	119,576,772 61,722,907
Salaries as a % of operating expenses Median	29.89 36.68	30.16 36.56	30.27 36.37	29.51 35.93	26.58 35.24
Intern, resident salaries* Median	5,826,225 2,598,592	6,060,811 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	51,478 1,449,244	141,735 1,475,986	602,494 1,563,078	4,130,007 1,721,954	15,634,621 2,991,828
Contract hours, direct-care Median	757.50 22,725	2,150.50 23,018.5	9,381.38 24,503.48	56,729.37 25,026.5	122,519.46 33,786
Contract wages, direct-care Median	67.96 64.67	65.91 64.53	64.22 65.06	72.80 68.97	127.61 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.