As of the July, 2022, release via CMS

TEMPLE UNIVERSITY HOSPITAL

CMS id: 390027
3401 N. BROAD ST., PHILADELPHIA PA 19140. County: PHILADELPHIA
System: TEMPLE UNIVERSITY HEALTH SYSTEM
CBSA: Philadelphia-Camden-Wilmington, PA-NJ-DE-MD

The 879-bed, acute-care hospital had $71,835,947 in net service to patients*, with a total profit margin of 9.73503% in fiscal year 2021, the latest year available.
It spent 1.46% 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	473 118	473 118	473 119.5	616 118	616 119
Total beds Median	732 162	732 162	732 162	879 162	879 163.5
FTEs Median	4,625.82 788.06	4,823.33 793.42	4,838.72 806.03	5,095.95 787.61	5,503.31 804.34

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	1,088,534,644 150,932,746	1,164,963,841 158,950,878	1,257,753,383 168,696,998	1,355,564,789 163,454,693	1,760,511,584 186,589,412
Operating expenses Median	1,122,375,024 149,311,209	1,154,510,202 156,110,414	1,232,090,830 164,890,568	1,319,865,714 166,516,854	1,688,675,637 180,120,888
Net income from service 2 patients (NS2P) ? Median	-33,840,380 -964,173	10,453,639 -643,601.5	25,662,553 -116,254	35,699,075 -5,025,862	71,835,947 -1,284,564
NS2P margin ? Median	-3.11% -0.62	0.90% -0.29	2.04% 0.18	2.63% -5.07	4.08% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for TEMPLE UNIVERSITY 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	32,387,265 5,089,215	24,696,233 4,572,541	24,273,818 5,268,134	102,961,303 13,092,619	110,286,920 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	6,674,343 224,999	2,254,473 199,009	2,364,381 206,870.5	2,414,824 194,343	2,843,890 249,496
⊳ Line 7: Investments ? ⊳ Median	5,037,093 299,524	6,271,746 188,688.5	5,600,672 370,813	6,081,065 309,361.5	40,653,660 375,329
⊳ 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	5,106,504	5,199,051	5,336,783	4,183,834	3,734,049
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	3,658,599	3,636,008	3,701,559	3,475,466	3,316,936
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	0	221,930	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	538,363	0	221,700	242,694	106,239
⊳ 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	0	0	0	0	0
⊳ Line 22: Rental of hospital space	4,112,228	4,102,917	4,097,917	4,036,098	4,491,362
⊳ 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	7,260,135	3,010,108	2,950,806	82,527,322	55,140,784
Total income ? Median	-1,453,115 6,586,430	35,149,872 6,767,106	49,936,371 8,419,950	138,660,378 8,094,175	182,122,867 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	-1,453,115 6,043,842	35,149,872 5,845,112	49,936,371 7,606,259	138,660,378 7,283,041	182,122,867 14,957,241
Net margin Median	-0.12964% 4.62%	2.95461% 4.42%	3.89511% 5.16%	9.50688% 5.2%	9.73503% 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 TEMPLE UNIVERSITY 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	170,295,490 23,241,334	177,453,671 23,709,545	164,085,749 24,248,380	182,676,314 22,858,541	214,847,909 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	161,466,903 21,577,146	169,496,432 22,041,594	157,125,946 22,722,063	178,865,538 21,570,441	211,559,989 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	5,928,077 1,845,420	5,487,091 1,757,392	4,814,874 1,738,842	3,810,776 1,510,463	3,287,920 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	2,900,510 3,535,627	2,470,148 3,746,588	2,144,929 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	32,666,480 11,160,864	34,962,593 11,987,345	37,283,677 12,926,866	38,727,477 11,884,480	91,064,048 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	32,666,480 10,918,923	34,962,593 11,706,976	37,283,677 12,615,917	38,727,477 11,458,116	91,064,048 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	33,274,422 3,284,314	34,963,191 3,250,551	32,545,030 3,386,837	37,572,034 3,360,806	44,774,868 3,508,953
Disproportionate-share hospital (DSH) Median	6,635,244 594,888	6,634,462 595,761	6,738,880 577,894	7,357,188 542,168	9,189,987 549,667
Outlier Median	13,497,232 582,572	16,347,195 538,116	12,592,441 212,434	491,254 126,559	403,181 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	0 3,662,910	0 3,730,911	0 4,081,319	0 4,643,908	0 4,389,147
Charity care Median	16,351,651 2,654,636	16,243,666 2,940,659	20,569,209 3,380,215	16,480,432 3,488,738	22,553,370 3,233,405
Uncompensated care (UCC) Median	19,645,762 5,147,790	19,726,139 5,337,617	23,567,103 5,711,082	18,649,294 5,923,418	24,729,331 5,508,107
UCC as a % of operating expenses Median	1.75% 3.24	1.71% 3.12	1.91% 3.21	1.41% 3.3	1.46% 2.86
Total shortfall/UCC Median	19,645,762 9,489,989	19,726,139 9,424,297	23,567,103 10,120,158	18,649,294 11,171,337	24,729,331 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	358,101,019 52,142,039	377,407,617 54,485,252	393,343,414 57,395,589	430,091,237 58,830,919	493,060,231 61,722,907
Salaries as a % of operating expenses Median	31.91 36.68	32.69 36.56	31.92 36.37	32.59 35.93	29.20 35.24
Intern, resident salaries* Median	27,871,376 2,598,592	29,171,847 2,686,824	31,805,971 2,753,773	38,585,044 2,937,156	40,590,305 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	16,903,958 1,449,244	3,814,359 1,475,986	4,924,535 1,563,078	4,921,305 1,721,954	15,248,842 2,991,828
Contract hours, direct-care Median	216,913.00 22,725	65,488.00 23,018.5	80,003.64 24,503.48	69,836.75 25,026.5	146,912.00 33,786
Contract wages, direct-care Median	77.93 64.67	58.25 64.53	61.55 65.06	70.47 68.97	103.80 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.