As of the July, 2022, release via CMS

MERCY HEALTH WEST HOSPITAL

CMS id: 360234
3300 MERCY HEALTH BLVD, CINCINNATI OH 45211. County: HAMILTON
System: BON SECOURS MERCY HEALTH
CBSA: Cincinnati, OH-KY-IN

The 227-bed, acute-care hospital had $31,600,027 in net service to patients*, with a total profit margin of 13.14513% in fiscal year 2021, the latest year available.
It spent 3.60% of its operating expenses on uncompensated care and reported $19,941,605 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	163 118	167 118	173 119.5	173 118	173 119
Total beds Median	217 162	221 162	227 162	227 162	227 163.5
FTEs Median	1,031.90 788.06	1,062.33 793.42	1,038.52 806.03	1,033.50 787.61	1,023.69 804.34

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	237,173,872 150,932,746	251,580,158 158,950,878	253,206,582 168,696,998	262,187,988 163,454,693	296,453,621 186,589,412
Operating expenses Median	235,750,099 149,311,209	235,925,725 156,110,414	235,771,842 164,890,568	247,544,617 166,516,854	264,853,594 180,120,888
Net income from service 2 patients (NS2P) ? Median	1,423,773 -964,173	15,654,433 -643,601.5	17,434,740 -116,254	14,643,371 -5,025,862	31,600,027 -1,284,564
NS2P margin ? Median	0.60% -0.62	6.22% -0.29	6.89% 0.18	5.59% -5.07	10.66% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for MERCY HEALTH WEST 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	3,859,948 5,089,215	4,902,414 4,572,541	2,622,266 5,268,134	22,799,772 13,092,619	8,488,767 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	32,175 299,524	23,084 188,688.5	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	--	--	--	--	--
⊳ 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	795,104	886,625	881,141	618,274	723,085
⊳ 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	93,111	28,958	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	25	174	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	162,107	93,909	73,505	0	0
⊳ Line 21: Rental of vending machines	47,082	38,181	19,088	12,720	43,503
⊳ Line 22: Rental of hospital space	1,519,445	1,860,028	1,770,212	703,866	571,285
⊳ 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	1,210,899	1,971,455	-121,680	21,464,912	7,150,894
Total income ? Median	5,283,721 6,586,430	20,556,847 6,767,106	20,057,006 8,419,950	37,443,143 8,094,175	40,088,794 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	0 106,761	3,728 31,473.5
Net income Median	5,283,721 6,043,842	20,556,847 5,845,112	20,057,006 7,606,259	37,443,143 7,283,041	40,085,066 14,957,241
Net margin Median	2.19211% 4.62%	8.01491% 4.42%	7.84001% 5.16%	13.13851% 5.2%	13.14513% 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 MERCY HEALTH WEST 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	45,822,116 23,241,334	47,486,645 23,709,545	45,661,759 24,248,380	45,869,815 22,858,541	48,214,138 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	38,874,189 21,577,146	40,406,329 22,041,594	38,347,644 22,722,063	40,759,087 21,570,441	43,350,789 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	6,947,927 3,535,627	7,080,316 3,746,588	7,314,115 3,782,288	5,110,728 3,865,578	4,863,349 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	15,906,123 11,160,864	17,499,288 11,987,345	19,222,268 12,926,866	15,476,537 11,884,480	16,895,910 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	15,906,123 10,918,923	17,499,288 11,706,976	19,222,268 12,615,917	15,476,537 11,458,116	16,895,910 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	236,081 3,284,314	238,253 3,250,551	213,307 3,386,837	155,323 3,360,806	77,003 3,508,953
Disproportionate-share hospital (DSH) Median	857,552 594,888	932,095 595,761	808,399 577,894	904,514 542,168	910,910 549,667
Outlier Median	1,666,524 582,572	1,445,069 538,116	428,808 212,434	542,920 126,559	837,343 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	9,737,596 3,662,910	12,869,754 3,730,911	12,600,671 4,081,319	19,604,781 4,643,908	19,941,605 4,389,147
Charity care Median	2,734,163 2,654,636	5,563,057 2,940,659	5,048,630 3,380,215	4,678,812 3,488,738	4,112,834 3,233,405
Uncompensated care (UCC) Median	9,473,603 5,147,790	11,933,200 5,337,617	11,727,434 5,711,082	11,494,266 5,923,418	9,547,850 5,508,107
UCC as a % of operating expenses Median	4.02% 3.24	5.06% 3.12	4.97% 3.21	4.64% 3.3	3.60% 2.86
Total shortfall/UCC Median	19,211,199 9,489,989	24,802,954 9,424,297	24,328,105 10,120,158	31,099,047 11,171,337	29,489,455 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	67,876,142 52,142,039	72,621,766 54,485,252	71,674,080 57,395,589	74,276,457 58,830,919	78,220,297 61,722,907
Salaries as a % of operating expenses Median	28.79 36.68	30.78 36.56	30.40 36.37	30.01 35.93	29.53 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	123,345 1,251,927	97,193 1,186,494	55,338 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	1,372,349 1,449,244	1,457,177 1,475,986	1,394,278 1,563,078	1,632,701 1,721,954	3,369,439 2,991,828
Contract hours, direct-care Median	23,562.00 22,725	24,465.34 23,018.5	23,859.36 24,503.48	23,514.46 25,026.5	36,164.37 33,786
Contract wages, direct-care Median	58.24 64.67	59.56 64.53	58.44 65.06	69.43 68.97	93.17 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.