As of the July, 2022, release via CMS

THE BELLEVUE HOSPITAL

CMS id: 360107
1400 W. MAIN ST., BELLEVUE OH 44811. County: SANDUSKY
System: --
CBSA: Fremont, OH

The 50-bed, acute-care hospital had $2,885,907 in net service to patients*, with a total profit margin of 17.69407% in fiscal year 2021, the latest year available.
It spent 1.09% of its operating expenses on uncompensated care and reported $1,471,367 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	40 118	40 118	40 119.5	40 118	40 119
Total beds Median	50 162	50 162	50 162	50 162	50 163.5
FTEs Median	315.43 788.06	322.15 793.42	318.02 806.03	303.41 787.61	308.71 804.34

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	51,335,082 150,932,746	49,741,171 158,950,878	52,002,510 168,696,998	50,714,499 163,454,693	58,891,577 186,589,412
Operating expenses Median	49,531,743 149,311,209	50,426,262 156,110,414	52,630,153 164,890,568	53,971,052 166,516,854	56,005,670 180,120,888
Net income from service 2 patients (NS2P) ? Median	1,803,339 -964,173	-685,091 -643,601.5	-627,643 -116,254	-3,256,553 -5,025,862	2,885,907 -1,284,564
NS2P margin ? Median	3.51% -0.62	-1.38% -0.29	-1.21% 0.18	-6.42% -5.07	4.90% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for THE BELLEVUE 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	2,521,728 5,089,215	1,761,914 4,572,541	2,515,652 5,268,134	8,639,406 13,092,619	10,315,158 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	11,266 224,999	11,325 199,009	11,611 206,870.5	12,032 194,343	12,148 249,496
⊳ Line 7: Investments ? ⊳ Median	295,589 299,524	507,790 188,688.5	385,105 370,813	441,664 309,361.5	1,085,262 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	44,979	37,670	35,543	39,297	13,456
⊳ 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	255,028	247,566	219,445	116,502	88,347
⊳ Line 15: Revenue from rental of living quarters	14,400	14,400	13,200	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	5,110	7,415	10,390	7,764	16,349
⊳ Line 17: Revenue from sale of drugs to other than patients	3,657	5,500	3	13	828
⊳ Line 18: Revenue from sale of medical records and abstracts	9,181	5,189	4,668	2,725	3,265
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	97,553	102,220	90,613	45,490	40,649
⊳ Line 21: Rental of vending machines	0	1,900	581	0	0
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ 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	1,784,965	820,939	1,744,493	7,973,919	9,054,854
Total income ? Median	4,325,067 6,586,430	1,076,823 6,767,106	1,888,009 8,419,950	5,382,853 8,094,175	13,201,065 15,162,888
Non-operating expenses Median	0 146,289.5	944,503 164,857	1,247,244 89,880.5	1,313,663 106,761	955,575 31,473.5
Net income Median	4,325,067 6,043,842	132,320 5,845,112	640,765 7,606,259	4,069,190 7,283,041	12,245,490 14,957,241
Net margin Median	8.03068% 4.62%	0.25692% 4.42%	1.17532% 5.16%	6.85581% 5.2%	17.69407% 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 THE BELLEVUE 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	4,469,038 23,241,334	3,928,029 23,709,545	5,321,830 24,248,380	4,696,632 22,858,541	3,762,172 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	4,469,038 21,577,146	3,928,029 22,041,594	5,321,830 22,722,063	4,696,632 21,570,441	3,762,172 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	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	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	4,581,481 11,160,864	4,527,401 11,987,345	4,851,634 12,926,866	4,077,039 11,884,480	4,333,152 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	4,581,481 10,918,923	4,527,401 11,706,976	4,851,634 12,615,917	4,077,039 11,458,116	4,333,152 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	108,622 594,888	92,723 595,761	120,598 577,894	99,554 542,168	90,273 549,667
Outlier Median	282,351 582,572	274,751 538,116	125,630 212,434	77,047 126,559	137,863 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,848,226 3,662,910	3,944,861 3,730,911	5,189,421 4,081,319	1,268,228 4,643,908	1,471,367 4,389,147
Charity care Median	877,315 2,654,636	786,141 2,940,659	668,501 3,380,215	554,992 3,488,738	509,812 3,233,405
Uncompensated care (UCC) Median	998,921 5,147,790	933,088 5,337,617	1,315,560 5,711,082	704,415 5,923,418	607,984 5,508,107
UCC as a % of operating expenses Median	2.02% 3.24	1.85% 3.12	2.50% 3.21	1.31% 3.3	1.09% 2.86
Total shortfall/UCC Median	4,847,147 9,489,989	4,877,949 9,424,297	6,504,981 10,120,158	1,972,643 11,171,337	2,079,351 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	17,750,534 52,142,039	18,688,752 54,485,252	18,691,987 57,395,589	18,808,558 58,830,919	20,162,848 61,722,907
Salaries as a % of operating expenses Median	35.84 36.68	37.06 36.56	35.52 36.37	34.85 35.93	36.00 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	32,091 1,449,244	2,100 1,475,986	2,113 1,563,078	9,433 1,721,954	540,543 2,991,828
Contract hours, direct-care Median	512.00 22,725	40.00 23,018.5	40.00 24,503.48	171.50 25,026.5	5,461.58 33,786
Contract wages, direct-care Median	62.68 64.67	52.50 64.53	52.83 65.06	55.00 68.97	98.97 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.