As of the July, 2022, release via CMS

THE CHRIST HOSPITAL

CMS id: 360163
2139 AUBURN AVENUE, CINCINNATI OH 45219. County: HAMILTON
System: --
CBSA: Cincinnati, OH-KY-IN

The 525-bed, acute-care hospital had $88,840,374 in net service to patients*, with a total profit margin of 18.78047% in fiscal year 2021, the latest year available.
It spent 1.36% of its operating expenses on uncompensated care and reported $26,172,041 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	368 118	406 118	403 119.5	403 118	393 119
Total beds Median	498 162	540 162	538 162	538 162	525 163.5
FTEs Median	3,628.21 788.06	3,847.86 793.42	4,039.21 806.03	3,883.91 787.61	3,707.55 804.34

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	701,514,565 150,932,746	742,816,732 158,950,878	774,378,092 168,696,998	730,229,063 163,454,693	837,776,134 186,589,412
Operating expenses Median	658,857,611 149,311,209	697,696,558 156,110,414	725,013,266 164,890,568	729,816,648 166,516,854	748,935,760 180,120,888
Net income from service 2 patients (NS2P) ? Median	42,656,954 -964,173	45,120,174 -643,601.5	49,364,826 -116,254	412,415 -5,025,862	88,840,374 -1,284,564
NS2P margin ? Median	6.08% -0.62	6.07% -0.29	6.37% 0.18	0.06% -5.07	10.60% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for THE CHRIST 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	35,349,009 5,089,215	50,434,093 4,572,541	50,246,778 5,268,134	79,093,161 13,092,619	84,336,720 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	816,335 224,999	2,122,334 199,009	544,490 206,870.5	91,938 194,343	589,902 249,496
⊳ Line 7: Investments ? ⊳ Median	67 299,524	0 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	18,--82	6,529	--	--	--
⊳ Line 10: Purchase discounts	201,817	192,132	342,107	198,746	173,141
⊳ 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	3,066,365	3,409,521	3,870,437	3,130,382	2,393,655
⊳ 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	4,028,245	5,202,464	10,853,755	15,188,265	17,851,384
⊳ Line 18: Revenue from sale of medical records and abstracts	76,577	92,563	78,715	70,843	73,776
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	9,565,168	10,318,770	10,106,570	11,880,987	11,704,168
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	24,873	36,739	12,594	13,623	7,095
⊳ Line 22: Rental of hospital space	2,413,575	2,316,258	2,359,581	2,399,502	2,840,559
⊳ 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	15,137,905	26,736,783	22,078,529	46,118,875	48,703,040
Total income ? Median	78,005,963 6,586,430	95,554,267 6,767,106	99,611,604 8,419,950	79,505,576 8,094,175	173,177,094 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	15,873,209 106,761	0 31,473.5
Net income Median	78,005,963 6,043,842	95,554,267 5,845,112	99,611,604 7,606,259	63,632,367 7,283,041	173,177,094 14,957,241
Net margin Median	10.58622% 4.62%	12.04591% 4.42%	12.07963% 5.16%	7.86243% 5.2%	18.78047% 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 CHRIST 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	124,859,455 23,241,334	125,419,422 23,709,545	119,147,091 24,248,380	109,969,328 22,858,541	122,145,347 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	118,433,194 21,577,146	119,231,690 22,041,594	112,966,055 22,722,063	102,676,265 21,570,441	112,509,701 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	1,649,604 1,845,420	1,287,117 1,757,392	1,441,507 1,738,842	1,118,743 1,510,463	1,015,366 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	4,776,657 3,535,627	4,900,615 3,746,588	4,739,529 3,782,288	6,174,320 3,865,578	8,620,280 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	50,162,843 11,160,864	57,217,973 11,987,345	66,672,308 12,926,866	61,573,216 11,884,480	67,890,048 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	50,162,843 10,918,923	57,217,973 11,706,976	66,672,308 12,615,917	61,573,216 11,458,116	67,890,048 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	11,504,519 3,284,314	11,223,434 3,250,551	10,787,499 3,386,837	10,040,823 3,360,806	10,701,996 3,508,953
Disproportionate-share hospital (DSH) Median	1,111,734 594,888	1,237,524 595,761	1,324,780 577,894	1,250,920 542,168	1,174,291 549,667
Outlier Median	5,686,586 582,572	5,421,942 538,116	4,826,863 212,434	649,128 126,559	944,963 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	26,092,826 3,662,910	25,947,146 3,730,911	30,130,320 4,081,319	28,261,487 4,643,908	26,172,041 4,389,147
Charity care Median	5,656,584 2,654,636	4,864,735 2,940,659	5,029,559 3,380,215	4,604,024 3,488,738	5,975,734 3,233,405
Uncompensated care (UCC) Median	12,777,922 5,147,790	10,531,670 5,337,617	12,353,980 5,711,082	13,344,460 5,923,418	10,173,608 5,508,107
UCC as a % of operating expenses Median	1.94% 3.24	1.51% 3.12	1.70% 3.21	1.83% 3.3	1.36% 2.86
Total shortfall/UCC Median	38,870,748 9,489,989	36,478,816 9,424,297	42,484,300 10,120,158	41,605,947 11,171,337	36,345,649 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	228,759,011 52,142,039	249,629,277 54,485,252	266,703,536 57,395,589	258,162,682 58,830,919	267,625,947 61,722,907
Salaries as a % of operating expenses Median	33.93 36.68	35.12 36.56	35.37 36.37	34.61 35.93	33.20 35.24
Intern, resident salaries* Median	3,816,928 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	1,903,419 1,204,885	1,840,092 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	1,733,641 1,449,244	2,692,440 1,475,986	5,222,536 1,563,078	4,170,301 1,721,954	4,170,301 2,991,828
Contract hours, direct-care Median	17,284.00 22,725	30,317.21 23,018.5	94,607.64 24,503.48	87,679.91 25,026.5	87,679.91 33,786
Contract wages, direct-care Median	100.30 64.67	88.81 64.53	55.20 65.06	47.56 68.97	47.56 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.