As of the July, 2022, release via CMS

HOLY SPIRIT HOSPITAL

CMS id: 390004
503 NORTH 21ST STREET, CAMP HILL PA 17011. County: CUMBERLAND
System: PENN STATE HEALTH
CBSA: Harrisburg-Carlisle, PA

The 306-bed, acute-care hospital had $25,337,193 in net service to patients*, with a total profit margin of 10.44459% in fiscal year 2021, the latest year available.
It spent 4.50% of its operating expenses on uncompensated care and reported $2,545,813 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	242 118	241 118	239 119.5	237 118	237 119
Total beds Median	311 162	310 162	308 162	306 162	306 163.5
FTEs Median	1,550.45 788.06	1,469.93 793.42	1,434.68 806.03	1,377.62 787.61	1,105.89 804.34

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	288,592,755 150,932,746	298,411,735 158,950,878	305,788,056 168,696,998	292,515,469 163,454,693	318,549,094 186,589,412
Operating expenses Median	312,361,383 149,311,209	24,447,000 156,110,414	304,699,575 164,890,568	286,489,340 166,516,854	293,211,901 180,120,888
Net income from service 2 patients (NS2P) ? Median	-23,768,628 -964,173	273,964,735 -643,601.5	1,088,481 -116,254	6,026,129 -5,025,862	25,337,193 -1,284,564
NS2P margin ? Median	-8.24% -0.62	91.81% -0.29	0.36% 0.18	2.06% -5.07	7.95% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for HOLY SPIRIT 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	5,927,248 5,089,215	-301,258,544 4,572,541	4,945,809 5,268,134	24,621,618 13,092,619	8,859,256 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	49,255 224,999	36,953 199,009	37,431 206,870.5	14,670 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	1,593,156 299,524	-2,037,590 188,688.5	1,125,981 370,813	4,041,284 309,361.5	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	3,588	0	1,140	1,769	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	619,273	723,320	1,064,291	854,252	0
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	836,241
⊳ 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	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	26,365	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	640,071	0	0	104,501
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	779,726	254,381	725,801	733,946	128,690
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	0 1,173,286	0 1,987,202	822,106 1,597,664
⊳ Sum Line 24	2,833,374	-300,902,044	1,942,295	18,921,329	6,967,718
Total income ? Median	-17,841,380 6,586,430	-27,293,809 6,767,106	6,034,290 8,419,950	30,647,747 8,094,175	34,196,449 15,162,888
Non-operating expenses Median	0 146,289.5	148,000 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	-17,841,380 6,043,842	-27,441,809 5,845,112	6,034,290 7,606,259	30,647,747 7,283,041	34,196,449 14,957,241
Net margin Median	-6.05778% 4.62%	963.94978% 4.42%	1.94195% 5.16%	9.66388% 5.2%	10.44459% 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 HOLY SPIRIT 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	36,599,791 23,241,334	37,409,637 23,709,545	36,766,665 24,248,380	37,798,304 22,858,541	42,391,422 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	35,035,753 21,577,146	35,723,608 22,041,594	34,600,835 22,722,063	35,794,922 21,570,441	41,157,480 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	1,564,038 1,845,420	1,686,029 1,757,392	2,165,830 1,738,842	2,003,382 1,510,463	1,233,942 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	19,754,979 11,160,864	18,613,816 11,987,345	18,931,216 12,926,866	17,219,151 11,884,480	17,060,338 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	18,402,657 10,918,923	18,613,816 11,706,976	18,931,216 12,615,917	17,219,151 11,458,116	17,060,338 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,352,322 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	234,332 3,284,314	215,371 3,250,551	194,053 3,386,837	195,709 3,360,806	206,885 3,508,953
Disproportionate-share hospital (DSH) Median	459,466 594,888	437,708 595,761	478,782 577,894	521,854 542,168	430,650 549,667
Outlier Median	1,102,366 582,572	4,422,434 538,116	4,920,299 212,434	920,419 126,559	805,181 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	14,222,814 3,662,910	10,944,904 3,730,911	12,223,231 4,081,319	7,456,663 4,643,908	2,545,813 4,389,147
Charity care Median	3,944,617 2,654,636	6,268,233 2,940,659	7,610,214 3,380,215	10,166,625 3,488,738	11,909,695 3,233,405
Uncompensated care (UCC) Median	6,980,775 5,147,790	9,500,666 5,337,617	10,300,246 5,711,082	11,914,680 5,923,418	13,186,575 5,508,107
UCC as a % of operating expenses Median	2.23% 3.24	38.86% 3.12	3.38% 3.21	4.16% 3.3	4.50% 2.86
Total shortfall/UCC Median	21,203,589 9,489,989	20,445,570 9,424,297	22,523,477 10,120,158	19,371,343 11,171,337	15,732,388 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	104,380,133 52,142,039	97,498,508 54,485,252	96,956,475 57,395,589	104,099,056 58,830,919	100,461,919 61,722,907
Salaries as a % of operating expenses Median	33.42 36.68	31.71 36.56	31.82 36.37	36.34 35.93	34.26 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	272,136 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	5,664,806 1,449,244	8,242,131 1,475,986	3,804,504 1,563,078	6,121,989 1,721,954	4,834,035 2,991,828
Contract hours, direct-care Median	70,520.00 22,725	106,117.97 23,018.5	50,045.95 24,503.48	89,141.43 25,026.5	42,016.17 33,786
Contract wages, direct-care Median	80.33 64.67	77.67 64.53	76.02 65.06	68.68 68.97	115.05 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.