As of the July, 2022, release via CMS

HILLCREST HOSPITAL

CMS id: 360230
6780 MAYFIELD ROAD, MAYFIELD HEIGHTS OH 44124. County: CUYAHOGA
System: CLEVELAND CLINIC
CBSA: Cleveland-Elyria, OH

The 449-bed, acute-care hospital had $76,247,985 in net service to patients*, with a total profit margin of 33.10078% in fiscal year 2021, the latest year available.
It spent 2.06% of its operating expenses on uncompensated care and reported $7,929,202 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	311 118	310 118	302 119.5	366 118	366 119
Total beds Median	394 162	393 162	385 162	449 162	449 163.5
FTEs Median	2,107.00 788.06	2,124.00 793.42	2,134.73 806.03	2,101.00 787.61	2,071.86 804.34

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	441,745,674 150,932,746	463,544,657 158,950,878	489,925,124 168,696,998	474,296,209 163,454,693	525,126,905 186,589,412
Operating expenses Median	396,937,398 149,311,209	414,446,074 156,110,414	429,681,333 164,890,568	429,023,883 166,516,854	448,878,920 180,120,888
Net income from service 2 patients (NS2P) ? Median	44,808,276 -964,173	49,098,583 -643,601.5	60,243,791 -116,254	45,272,326 -5,025,862	76,247,985 -1,284,564
NS2P margin ? Median	10.14% -0.62	10.59% -0.29	12.30% 0.18	9.55% -5.07	14.52% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HILLCREST 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	-56,187,642 5,089,215	-10,847,748 4,572,541	94,141,194 5,268,134	143,969,763 13,092,619	145,850,916 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	285,250 224,999	161,272 199,009	205,390 206,870.5	147,167 194,343	47,428 249,496
⊳ Line 7: Investments ? ⊳ Median	5,300,053 299,524	5,945,793 188,688.5	6,773,809 370,813	6,349,941 309,361.5	8,336,208 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	14,199	6,138	13,203	6,828	3,638
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	198,201	238,666	265,671	109,436	121,797
⊳ 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	0	0
⊳ 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	2,539,980	3,138,042	3,619,199	3,902,080	4,593,994
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	5,773	4,996	5,882	2,371	5,145
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	3,786,161	3,031,038	3,033,677	3,079,063	3,042,312
⊳ 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	-68,317,259	-23,373,693	80,224,363	130,372,877	129,700,394
Total income ? Median	-11,379,366 6,586,430	38,250,835 6,767,106	154,384,985 8,419,950	189,242,089 8,094,175	222,098,901 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	-11,379,366 6,043,842	38,250,835 5,845,112	154,384,985 7,606,259	189,242,089 7,283,041	222,098,901 14,957,241
Net margin Median	-2.95140% 4.62%	8.44955% 4.42%	26.43278% 5.16%	30.60852% 5.2%	33.10078% 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 HILLCREST 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	76,022,465 23,241,334	78,649,047 23,709,545	79,909,627 24,248,380	77,273,935 22,858,541	73,079,053 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	76,022,465 21,577,146	78,649,047 22,041,594	79,909,627 22,722,063	77,273,935 21,570,441	73,079,053 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	32,982,703 11,160,864	37,556,013 11,987,345	42,867,714 12,926,866	38,476,129 11,884,480	43,609,458 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	32,982,703 10,918,923	37,556,013 11,706,976	42,867,714 12,615,917	38,476,129 11,458,116	43,609,458 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	2,550,239 3,284,314	2,682,478 3,250,551	2,889,166 3,386,837	2,613,947 3,360,806	2,696,066 3,508,953
Disproportionate-share hospital (DSH) Median	1,204,914 594,888	1,065,510 595,761	1,171,453 577,894	1,173,021 542,168	1,070,775 549,667
Outlier Median	789,229 582,572	905,714 538,116	126,375 212,434	48,380 126,559	64,070 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,911,133 3,662,910	10,451,324 3,730,911	12,474,303 4,081,319	11,983,011 4,643,908	7,929,202 4,389,147
Charity care Median	5,935,309 2,654,636	6,429,971 2,940,659	9,534,106 3,380,215	7,008,782 3,488,738	6,868,767 3,233,405
Uncompensated care (UCC) Median	9,648,215 5,147,790	10,298,476 5,337,617	13,434,753 5,711,082	9,852,466 5,923,418	9,249,841 5,508,107
UCC as a % of operating expenses Median	2.43% 3.24	2.48% 3.12	3.13% 3.21	2.30% 3.3	2.06% 2.86
Total shortfall/UCC Median	16,559,348 9,489,989	20,749,800 9,424,297	25,909,056 10,120,158	21,835,477 11,171,337	17,179,043 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	134,841,102 52,142,039	138,286,941 54,485,252	145,805,914 57,395,589	144,240,844 58,830,919	154,818,023 61,722,907
Salaries as a % of operating expenses Median	33.97 36.68	33.37 36.56	33.93 36.37	33.62 35.93	34.49 35.24
Intern, resident salaries* Median	1,315,406 2,598,592	1,437,466 2,686,824	1,550,905 2,753,773	1,668,024 2,937,156	1,916,792 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	0 1,449,244	574,553 1,475,986	517,969 1,563,078	658,487 1,721,954	4,076,883 2,991,828
Contract hours, direct-care Median	0.00 22,725	11,451.00 23,018.5	9,786.00 24,503.48	9,954.00 25,026.5	40,610.00 33,786
Contract wages, direct-care Median	0.00 64.67	50.17 64.53	52.93 65.06	66.15 68.97	100.39 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.