As of the July, 2022, release via CMS

UPMC MCKEESPORT

CMS id: 390002
1500 FIFTH AVENUE, MCKEESPORT PA 15132. County: ALLEGHENY
System: UPMC
CBSA: Pittsburgh, PA

The 213-bed, acute-care hospital had $-31,790,676 in net service to patients*, with a total profit margin of -13.10038% in fiscal year 2021, the latest year available.
It spent 1.90% of its operating expenses on uncompensated care and reported $68,746 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	174 118	174 118	174 119.5	182 118	182 119
Total beds Median	219 162	219 162	213 162	213 162	213 163.5
FTEs Median	791.58 788.06	804.12 793.42	821.04 806.03	781.21 787.61	737.95 804.34

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	126,879,033 150,932,746	131,388,944 158,950,878	130,047,598 168,696,998	125,531,191 163,454,693	123,093,304 186,589,412
Operating expenses Median	145,313,462 149,311,209	145,548,462 156,110,414	152,337,843 164,890,568	153,509,468 166,516,854	154,883,980 180,120,888
Net income from service 2 patients (NS2P) ? Median	-18,434,429 -964,173	-14,159,518 -643,601.5	-22,290,245 -116,254	-27,978,277 -5,025,862	-31,790,676 -1,284,564
NS2P margin ? Median	-14.53% -0.62	-10.78% -0.29	-17.14% 0.18	-22.29% -5.07	-25.83% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UPMC MCKEESPORT 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	6,961,447 5,089,215	7,471,470 4,572,541	8,938,022 5,268,134	12,137,755 13,092,619	13,850,513 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	506,342 224,999	479,935 199,009	453,755 206,870.5	518,807 194,343	447,300 249,496
⊳ Line 7: Investments ? ⊳ Median	32,636 299,524	13,116 188,688.5	5,359 370,813	8,484 309,361.5	10,983 375,329
⊳ 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	53	0	0	0	0
⊳ Line 12: Parking lot receipts	453,057	486,955	487,477	423,921	393,846
⊳ Line 13: Revenue from laundry and linen service	13,760	5,500	6,000	6,000	8,000
⊳ Line 14: Revenue from meals sold to emplyees and guests	519,292	567,254	579,117	495,430	554,920
⊳ 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	2,513,653	3,242,697	4,675,287	4,747,700	3,278,071
⊳ Line 18: Revenue from sale of medical records and abstracts	7,234	12,014	5,889	6,060	3,933
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	5,033	0	400	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	24,085	20,459	26,429	24,439	19,158
⊳ Line 22: Rental of hospital space	1,457,639	1,083,964	1,081,200	1,155,671	1,057,677
⊳ 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	1,427,390	1,558,621	1,616,224	4,751,243	8,076,625
Total income ? Median	-11,472,982 6,586,430	-6,688,048 6,767,106	-13,352,223 8,419,950	-15,840,522 8,094,175	-17,940,163 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	-11,472,982 6,043,842	-6,688,048 5,845,112	-13,352,223 7,606,259	-15,840,522 7,283,041	-17,940,163 14,957,241
Net margin Median	-8.57213% 4.62%	-4.81638% 4.42%	-9.60691% 5.16%	-11.50624% 5.2%	-13.10038% 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 UPMC MCKEESPORT 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	21,434,976 23,241,334	21,634,426 23,709,545	19,542,783 24,248,380	15,571,605 22,858,541	15,442,085 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	19,604,940 21,577,146	20,088,840 22,041,594	18,115,557 22,722,063	14,110,565 21,570,441	14,101,084 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	1,307,686 3,535,627	983,900 3,746,588	1,015,873 3,782,288	1,056,079 3,865,578	1,113,863 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	522,350 1,203,033	561,686 1,215,295	411,353 1,313,657	404,961 1,365,298	227,138 1,179,746
All outpatient revenue Median Click here to show/hide details	10,918,923 11,160,864	6,893,249 11,987,345	5,278,717 12,926,866	5,318,213 11,884,480	5,671,897 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	10,918,923 10,918,923	6,893,249 11,706,976	5,278,717 12,615,917	5,318,213 11,458,116	5,671,897 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	4,945,663 3,284,314	4,940,824 3,250,551	4,418,013 3,386,837	4,089,453 3,360,806	4,054,598 3,508,953
Disproportionate-share hospital (DSH) Median	570,229 594,888	697,342 595,761	715,157 577,894	540,338 542,168	543,611 549,667
Outlier Median	60,751 582,572	63,044 538,116	17,651 212,434	49,354 126,559	36,137 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,343,178 3,662,910	1,438,659 3,730,911	57,155 4,081,319	88,692 4,643,908	68,746 4,389,147
Charity care Median	3,494,761 2,654,636	3,024,698 2,940,659	2,979,674 3,380,215	2,727,233 3,488,738	2,087,520 3,233,405
Uncompensated care (UCC) Median	4,702,902 5,147,790	4,073,758 5,337,617	4,059,885 5,711,082	3,659,255 5,923,418	2,941,432 5,508,107
UCC as a % of operating expenses Median	3.24% 3.24	2.80% 3.12	2.67% 3.21	2.38% 3.3	1.90% 2.86
Total shortfall/UCC Median	7,046,080 9,489,989	5,512,417 9,424,297	4,117,040 10,120,158	3,747,947 11,171,337	3,010,178 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	41,098,285 52,142,039	42,422,283 54,485,252	44,578,445 57,395,589	43,897,257 58,830,919	42,993,723 61,722,907
Salaries as a % of operating expenses Median	28.28 36.68	29.15 36.56	29.26 36.37	28.60 35.93	27.76 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	4,227,405 1,251,927	4,241,872 1,186,494	4,328,507 1,204,885	4,282,604 1,279,653	4,196,690 1,469,317
Contract adjusted salaries, direct-care Median	4,452,845 1,449,244	4,252,529 1,475,986	4,328,507 1,563,078	4,497,362 1,721,954	4,606,546 2,991,828
Contract hours, direct-care Median	123,059.00 22,725	119,655.00 23,018.5	119,331.54 24,503.48	117,249.00 25,026.5	114,046.00 33,786
Contract wages, direct-care Median	36.18 64.67	35.54 64.53	36.27 65.06	38.36 68.97	40.39 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.