As of the July, 2022, release via CMS

GOOD SAMARITAN HOSPITAL

CMS id: 360134
375 DIXMYTH AVENUE, CINCINNATI OH 45220. County: HAMILTON
System: CATHOLIC HEALTH INITIATIVES
CBSA: Cincinnati, OH-KY-IN

The 408-bed, acute-care hospital had $24,388,625 in net service to patients*, with a total profit margin of 16.58827% in fiscal year 2021, the latest year available.
It spent 2.50% of its operating expenses on uncompensated care and reported $17,648,310 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	284 118	299 118	266 119.5	225 118	270 119
Total beds Median	436 162	452 162	392 162	351 162	408 163.5
FTEs Median	3,410.74 788.06	3,391.77 793.42	3,391.77 806.03	3,185.82 787.61	3,431.36 804.34

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	547,048,656 150,932,746	615,569,003 158,950,878	615,992,478 168,696,998	616,124,902 163,454,693	786,704,185 186,589,412
Operating expenses Median	514,148,693 149,311,209	556,841,189 156,110,414	556,122,441 164,890,568	639,757,318 166,516,854	762,315,560 180,120,888
Net income from service 2 patients (NS2P) ? Median	32,899,963 -964,173	58,727,814 -643,601.5	59,870,037 -116,254	-23,632,416 -5,025,862	24,388,625 -1,284,564
NS2P margin ? Median	6.01% -0.62	9.54% -0.29	9.72% 0.18	-3.84% -5.07	3.10% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for GOOD SAMARITAN 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	55,590,390 5,089,215	47,272,608 4,572,541	42,771,871 5,268,134	47,117,861 13,092,619	115,461,689 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	198,218 249,496
⊳ Line 7: Investments ? ⊳ Median	32,310,637 299,524	20,203,199 188,688.5	17,921,819 370,813	9,485,198 309,361.5	15,212,816 375,329
⊳ 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	1,963,778	2,185,953	2,320,744	2,109,515	1,677,707
⊳ 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	2,317,804	3,486,347	3,638,795	1,205,533
⊳ Line 18: Revenue from sale of medical records and abstracts	307	3,536	3,217	36,026	13,319
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	4,764,746	4,785,759	4,400,004	3,974,993	4,399,992
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	369,252	283,689	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	661,129	557,468	595,799	523,973	361,208
⊳ 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	15,520,541	16,935,200	14,043,941	27,349,361	92,392,896
Total income ? Median	88,490,353 6,586,430	106,000,422 6,767,106	102,641,908 8,419,950	23,485,445 8,094,175	139,850,314 15,162,888
Non-operating expenses Median	41,325,905 146,289.5	53,620,433 164,857	70,345,487 89,880.5	82,664,636 106,761	-9,803,421 31,473.5
Net income Median	47,164,448 6,043,842	52,379,989 5,845,112	32,296,421 7,606,259	-59,179,191 7,283,041	149,653,735 14,957,241
Net margin Median	7.82632% 4.62%	7.90234% 4.42%	4.90258% 5.16%	-8.92270% 5.2%	16.58827% 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 GOOD SAMARITAN 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	70,701,236 23,241,334	71,276,979 23,709,545	65,421,661 24,248,380	58,160,441 22,858,541	59,659,601 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	67,686,255 21,577,146	68,852,321 22,041,594	63,880,417 22,722,063	56,770,829 21,570,441	57,857,361 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	3,012,942 1,845,420	2,424,658 1,757,392	1,541,244 1,738,842	1,389,612 1,510,463	1,802,240 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,039 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	34,925,321 11,160,864	38,868,054 11,987,345	46,548,125 12,926,866	52,424,157 11,884,480	71,799,320 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	34,925,321 10,918,923	38,868,054 11,706,976	46,548,125 12,615,917	52,424,157 11,458,116	71,799,320 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	6,743,872 3,284,314	6,923,555 3,250,551	6,436,577 3,386,837	6,388,880 3,360,806	7,050,358 3,508,953
Disproportionate-share hospital (DSH) Median	2,221,405 594,888	2,458,031 595,761	2,147,285 577,894	1,880,196 542,168	1,916,322 549,667
Outlier Median	1,461,129 582,572	1,187,586 538,116	1,164,157 212,434	177,954 126,559	404,825 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	17,922,558 3,662,910	28,015,834 3,730,911	20,817,332 4,081,319	24,837,989 4,643,908	17,648,310 4,389,147
Charity care Median	12,111,336 2,654,636	6,649,015 2,940,659	9,671,918 3,380,215	8,388,947 3,488,738	8,715,216 3,233,405
Uncompensated care (UCC) Median	16,557,682 5,147,790	12,499,425 5,337,617	19,240,867 5,711,082	19,339,308 5,923,418	19,034,367 5,508,107
UCC as a % of operating expenses Median	3.22% 3.24	2.24% 3.12	3.46% 3.21	3.02% 3.3	2.50% 2.86
Total shortfall/UCC Median	34,480,240 9,489,989	40,515,259 9,424,297	40,058,199 10,120,158	44,177,297 11,171,337	36,682,677 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	177,121,349 52,142,039	179,759,309 54,485,252	188,438,031 57,395,589	185,162,640 58,830,919	201,566,957 61,722,907
Salaries as a % of operating expenses Median	34.45 36.68	32.28 36.56	33.88 36.37	28.94 35.93	26.44 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	2,690,154 1,449,244	3,565,344 1,475,986	5,471,535 1,563,078	2,972,418 1,721,954	2,527,952 2,991,828
Contract hours, direct-care Median	46,561.00 22,725	53,308.00 23,018.5	82,221.94 24,503.48	44,189.59 25,026.5	29,024.00 33,786
Contract wages, direct-care Median	57.78 64.67	66.88 64.53	66.55 65.06	67.27 68.97	87.10 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.