As of the July, 2022, release via CMS

GOOD SAMARITAN HOSPITAL CORVALLIS

CMS id: 380014
3600 NW SAMARITAN DRIVE, CORVALLIS OR 97330. County: BENTON
System: SAMARITAN HEALTH SERVICES
CBSA: Corvallis, OR

The 185-bed, acute-care hospital had $-68,260,061 in net service to patients*, with a total profit margin of 1.19661% in fiscal year 2021, the latest year available.
It spent 1.19% of its operating expenses on uncompensated care and reported $0 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	157 118	157 118	157 119.5	157 118	157 119
Total beds Median	193 162	193 162	185 162	185 162	185 163.5
FTEs Median	1,940.33 788.06	1,916.80 793.42	1,882.14 806.03	1,816.71 787.61	1,838.71 804.34

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	392,174,505 150,932,746	400,002,610 158,950,878	411,692,875 168,696,998	391,075,025 163,454,693	430,466,284 186,589,412
Operating expenses Median	432,069,984 149,311,209	454,475,511 156,110,414	465,219,711 164,890,568	467,582,925 166,516,854	498,726,345 180,120,888
Net income from service 2 patients (NS2P) ? Median	-39,895,479 -964,173	-54,472,901 -643,601.5	-53,526,836 -116,254	-76,507,900 -5,025,862	-68,260,061 -1,284,564
NS2P margin ? Median	-10.17% -0.62	-13.62% -0.29	-13.00% 0.18	-19.56% -5.07	-15.86% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for GOOD SAMARITAN HOSPITAL CORVALLIS 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	27,624,641 5,089,215	30,091,268 4,572,541	43,766,509 5,268,134	77,342,972 13,092,619	74,300,172 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	649,497 224,999	552,426 199,009	714,244 206,870.5	23,785,798 194,343	314,127 249,496
⊳ Line 7: Investments ? ⊳ Median	507,315 299,524	769,179 188,688.5	977,303 370,813	718,937 309,361.5	1,322,690 375,329
⊳ 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	2,148,390	2,189,430	2,181,613	1,640,704	1,640,715
⊳ 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	0	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	18,272	0	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	0	0	0	0	0
⊳ Line 21: Rental of vending machines	3,188	3,055	3,030	1,833	1,596
⊳ Line 22: Rental of hospital space	1,930,875	1,961,156	2,265,730	2,184,437	1,939,615
⊳ 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	22,367,104	24,616,022	37,624,589	49,011,263	69,081,429
Total income ? Median	-12,270,838 6,586,430	-24,381,633 6,767,106	-9,760,327 8,419,950	835,072 8,094,175	6,040,111 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	-12,270,838 6,043,842	-24,381,633 5,845,112	-9,760,327 7,606,259	835,072 7,283,041	6,040,111 14,957,241
Net margin Median	-2.92303% 4.62%	-5.66891% 4.42%	-2.14296% 5.16%	0.17827% 5.2%	1.19661% 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 CORVALLIS 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	47,185,003 23,241,334	48,894,425 23,709,545	49,682,067 24,248,380	49,799,313 22,858,541	50,186,101 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	46,223,498 21,577,146	47,282,518 22,041,594	48,764,019 22,722,063	48,962,900 21,570,441	49,128,355 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	961,505 1,845,420	1,611,907 1,757,392	918,048 1,738,842	836,413 1,510,463	1,057,746 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	30,319,478 11,160,864	31,188,047 11,987,345	31,069,843 12,926,866	27,064,963 11,884,480	26,691,919 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	27,874,109 10,918,923	28,830,648 11,706,976	30,424,955 12,615,917	27,064,963 11,458,116	26,691,919 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	2,445,369 1,282,808	2,357,399 1,407,728	644,888 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	11,023,259 3,284,314	10,934,894 3,250,551	11,226,113 3,386,837	11,013,229 3,360,806	11,423,438 3,508,953
Disproportionate-share hospital (DSH) Median	721,133 594,888	697,584 595,761	576,162 577,894	739,156 542,168	678,813 549,667
Outlier Median	2,240,958 582,572	2,613,581 538,116	753,421 212,434	459,021 126,559	530,538 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	13,448,029 3,662,910	11,852,320 3,730,911	12,388,753 4,081,319	10,791,755 4,643,908	0 4,389,147
Charity care Median	7,074,734 2,654,636	5,265,475 2,940,659	4,637,199 3,380,215	5,401,765 3,488,738	4,613,108 3,233,405
Uncompensated care (UCC) Median	8,523,254 5,147,790	6,677,335 5,337,617	6,427,867 5,711,082	5,809,497 5,923,418	5,916,510 5,508,107
UCC as a % of operating expenses Median	1.97% 3.24	1.47% 3.12	1.38% 3.21	1.24% 3.3	1.19% 2.86
Total shortfall/UCC Median	21,971,283 9,489,989	18,529,655 9,424,297	18,816,620 10,120,158	16,601,252 11,171,337	5,916,510 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	168,857,650 52,142,039	174,304,752 54,485,252	179,283,383 57,395,589	179,461,276 58,830,919	191,636,099 61,722,907
Salaries as a % of operating expenses Median	39.08 36.68	38.35 36.56	38.54 36.37	38.38 35.93	38.43 35.24
Intern, resident salaries* Median	5,471,512 2,598,592	5,281,984 2,686,824	5,674,209 2,753,773	5,395,218 2,937,156	5,809,407 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	1,774,833 1,449,244	2,007,592 1,475,986	2,003,954 1,563,078	1,351,443 1,721,954	2,932,596 2,991,828
Contract hours, direct-care Median	29,148.55 22,725	26,207.00 23,018.5	27,702.54 24,503.48	25,967.00 25,026.5	13,633.00 33,786
Contract wages, direct-care Median	60.89 64.67	76.61 64.53	72.34 65.06	52.04 68.97	215.11 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.