As of the July, 2022, release via CMS

WEST CHESTER HOSPITAL LLC

CMS id: 360354
7700 UNIVERSITY DRIVE, WEST CHESTER OH 45069. County: BUTLER
System: UC HEALTH
CBSA: Cincinnati, OH-KY-IN

The 143-bed, acute-care hospital had $40,343,637 in net service to patients*, with a total profit margin of 13.02749% in fiscal year 2021, the latest year available.
It spent 2.64% of its operating expenses on uncompensated care and reported $10,751,061 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	135 118	135 118	135 119.5	135 118	125 119
Total beds Median	153 162	153 162	153 162	153 162	143 163.5
FTEs Median	736.41 788.06	1,053.00 793.42	1,096.82 806.03	1,193.37 787.61	1,124.08 804.34

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	246,020,107 150,932,746	244,609,395 158,950,878	253,157,799 168,696,998	146,296,358 163,454,693	331,022,090 186,589,412
Operating expenses Median	248,012,311 149,311,209	253,277,785 156,110,414	255,688,258 164,890,568	261,980,047 166,516,854	290,678,453 180,120,888
Net income from service 2 patients (NS2P) ? Median	-1,992,204 -964,173	-8,668,390 -643,601.5	-2,530,459 -116,254	-115,683,689 -5,025,862	40,343,637 -1,284,564
NS2P margin ? Median	-0.81% -0.62	-3.54% -0.29	-1.00% 0.18	-79.07% -5.07	12.19% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for WEST CHESTER HOSPITAL LLC 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	3,128,051 5,089,215	3,405,872 4,572,541	4,915,924 5,268,134	16,099,246 13,092,619	3,196,690 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	5,319 224,999	0 199,009	14,998 206,870.5	16,261 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	80,399 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	250	259	265	249	246
⊳ 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	846,949	998,642	800,433	916,959	810,546
⊳ 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	114,106	114,153	1,399,035	1,846,687	637,425
⊳ Line 18: Revenue from sale of medical records and abstracts	48,211	54,051	42,034	50,880	90,366
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	6,350	9,578	8,850	6,430	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	1,260,563	1,357,128	1,381,904	1,290,804	1,070,148
⊳ Line 21: Rental of vending machines	16,044	14,327	15,078	12,910	7,656
⊳ Line 22: Rental of hospital space	81,881	55,201	0	12,875	278,811
⊳ 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	748,378	802,533	1,253,327	11,945,191	221,093
Total income ? Median	1,135,847 6,586,430	-5,262,518 6,767,106	2,385,465 8,419,950	-99,584,443 8,094,175	43,540,327 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	1,135,847 6,043,842	-5,262,518 5,845,112	2,385,465 7,606,259	-99,584,443 7,283,041	43,540,327 14,957,241
Net margin Median	0.45589% 4.62%	-2.12185% 4.42%	0.92433% 5.16%	-61.32213% 5.2%	13.02749% 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 WEST CHESTER HOSPITAL LLC 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	29,063,044 23,241,334	27,798,844 23,709,545	27,436,670 24,248,380	24,744,822 22,858,541	30,183,900 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	29,063,044 21,577,146	27,798,844 22,041,594	27,436,670 22,722,063	24,744,822 21,570,441	30,183,900 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	20,923,682 11,160,864	23,400,361 11,987,345	27,705,414 12,926,866	26,963,109 11,884,480	29,348,288 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	20,923,682 10,918,923	23,400,361 11,706,976	27,705,414 12,615,917	26,963,109 11,458,116	29,348,288 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	306,575 594,888	373,370 595,761	418,992 577,894	337,915 542,168	345,302 549,667
Outlier Median	1,557,554 582,572	1,153,290 538,116	1,024,094 212,434	64,523 126,559	361,020 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	9,467,342 3,662,910	8,659,800 3,730,911	14,727,568 4,081,319	7,790,731 4,643,908	10,751,061 4,389,147
Charity care Median	1,835,051 2,654,636	3,089,701 2,940,659	4,232,288 3,380,215	4,872,382 3,488,738	3,432,991 3,233,405
Uncompensated care (UCC) Median	5,496,915 5,147,790	7,065,144 5,337,617	8,279,728 5,711,082	9,112,181 5,923,418	7,660,194 5,508,107
UCC as a % of operating expenses Median	2.22% 3.24	2.79% 3.12	3.24% 3.21	3.48% 3.3	2.64% 2.86
Total shortfall/UCC Median	14,964,257 9,489,989	15,724,944 9,424,297	23,007,296 10,120,158	16,902,912 11,171,337	18,411,255 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	61,751,465 52,142,039	65,229,223 54,485,252	71,389,336 57,395,589	73,261,751 58,830,919	78,090,779 61,722,907
Salaries as a % of operating expenses Median	24.90 36.68	25.75 36.56	27.92 36.37	27.96 35.93	26.87 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	756,710 1,449,244	607,868 1,475,986	431,947 1,563,078	116,736 1,721,954	609,584 2,991,828
Contract hours, direct-care Median	9,792.43 22,725	8,972.30 23,018.5	6,531.94 24,503.48	1,861.51 25,026.5	8,521.50 33,786
Contract wages, direct-care Median	77.27 64.67	67.75 64.53	66.13 65.06	62.71 68.97	71.53 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.