As of the July, 2022, release via CMS

UPMC JAMESON

CMS id: 390016
1211 WILMINGTON AVENUE, NEW CASTLE PA 16105. County: LAWRENCE
System: UPMC
CBSA: New Castle, PA

The 146-bed, acute-care hospital had $-22,779,285 in net service to patients*, with a total profit margin of -18.01377% in fiscal year 2021, the latest year available.
It spent 2.04% of its operating expenses on uncompensated care and reported $2,659,876 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	182 118	164 118	109 119.5	122 118	122 119
Total beds Median	238 162	188 162	133 162	146 162	146 163.5
FTEs Median	902.32 788.06	715.32 793.42	722.69 806.03	720.31 787.61	700.11 804.34

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	100,888,668 150,932,746	99,590,470 158,950,878	95,466,121 168,696,998	98,305,077 163,454,693	99,599,851 186,589,412
Operating expenses Median	101,037,007 149,311,209	110,784,201 156,110,414	114,418,696 164,890,568	119,892,413 166,516,854	122,379,136 180,120,888
Net income from service 2 patients (NS2P) ? Median	-148,339 -964,173	-11,193,731 -643,601.5	-18,952,575 -116,254	-21,587,336 -5,025,862	-22,779,285 -1,284,564
NS2P margin ? Median	-0.15% -0.62	-11.24% -0.29	-19.85% 0.18	-21.96% -5.07	-22.87% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UPMC JAMESON 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	1,356,819 5,089,215	2,305,003 4,572,541	1,843,185 5,268,134	7,455,082 13,092,619	4,099,184 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	13,043 199,009	-7,107 206,870.5	167,432 194,343	-121,272 249,496
⊳ Line 7: Investments ? ⊳ Median	5,876 299,524	49,771 188,688.5	31,365 370,813	4,548 309,361.5	5,599 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	4,582	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	77,882	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	403,575	496,858	484,676	380,282	327,087
⊳ 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	935,127	721,760	760,494	790,571
⊳ Line 18: Revenue from sale of medical records and abstracts	26,518	125	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	401,503	455,542	646,711	996,161	1,507,480
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	20,552	15,684	25,001	23,425	19,390
⊳ Line 22: Rental of hospital space	14,050	139,494	8,212	3,761	0
⊳ Line 23: Gov appropriations ? ⊳ Median	0 1,017,693	0 983,261.5	10,780 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	402,281	199,359	-78,213	5,118,979	1,570,329
Total income ? Median	1,208,480 6,586,430	-8,888,728 6,767,106	-17,109,390 8,419,950	-14,132,254 8,094,175	-18,680,101 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	10,265 89,880.5	-10,264 106,761	0 31,473.5
Net income Median	1,208,480 6,043,842	-8,888,728 5,845,112	-17,119,655 7,606,259	-14,121,990 7,283,041	-18,680,101 14,957,241
Net margin Median	1.18194% 4.62%	-8.72338% 4.42%	-17.59303% 5.16%	-13.35284% 5.2%	-18.01377% 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 JAMESON 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	14,914,737 23,241,334	18,200,180 23,709,545	17,617,515 24,248,380	15,084,354 22,858,541	15,047,890 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	12,901,350 21,577,146	15,743,926 22,041,594	14,830,630 22,722,063	12,505,207 21,570,441	12,998,599 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	1,595,420 3,535,627	2,456,254 3,746,588	2,786,885 3,782,288	2,579,147 3,865,578	2,049,291 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	417,967 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	6,423,001 11,160,864	6,226,823 11,987,345	6,356,279 12,926,866	6,274,269 11,884,480	6,705,509 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	6,423,001 10,918,923	6,226,823 11,706,976	6,356,279 12,615,917	6,274,269 11,458,116	6,705,509 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	33,363 3,386,837	227,490 3,360,806	516,547 3,508,953
Disproportionate-share hospital (DSH) Median	216,637 594,888	140,333 595,761	154,874 577,894	125,522 542,168	157,915 549,667
Outlier Median	195,996 582,572	316,436 538,116	80,626 212,434	20,453 126,559	15,728 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	5,034,526 3,662,910	17,262,728 3,730,911	3,481,438 4,081,319	4,711,102 4,643,908	2,659,876 4,389,147
Charity care Median	2,057,329 2,654,636	1,320,459 2,940,659	1,753,341 3,380,215	1,688,178 3,488,738	1,430,122 3,233,405
Uncompensated care (UCC) Median	4,504,408 5,147,790	2,262,694 5,337,617	3,123,135 5,711,082	2,835,435 5,923,418	2,500,668 5,508,107
UCC as a % of operating expenses Median	4.46% 3.24	2.04% 3.12	2.73% 3.21	2.36% 3.3	2.04% 2.86
Total shortfall/UCC Median	9,538,934 9,489,989	19,525,422 9,424,297	6,604,573 10,120,158	7,546,537 11,171,337	5,160,544 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	40,679,328 52,142,039	35,367,397 54,485,252	36,490,156 57,395,589	37,846,223 58,830,919	38,681,145 61,722,907
Salaries as a % of operating expenses Median	40.26 36.68	31.92 36.56	31.89 36.37	31.57 35.93	31.61 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	123,454 1,204,885	530,976 1,279,653	532,925 1,469,317
Contract adjusted salaries, direct-care Median	487,038 1,449,244	72,732 1,475,986	123,454 1,563,078	530,976 1,721,954	1,102,279 2,991,828
Contract hours, direct-care Median	7,000.96 22,725	922.00 23,018.5	3,390.00 24,503.48	14,401.00 25,026.5	19,496.00 33,786
Contract wages, direct-care Median	69.57 64.67	78.89 64.53	36.42 65.06	36.87 68.97	56.54 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.