As of the July, 2022, release via CMS

SOMERSET HOSPITAL

CMS id: 390039
225 SOUTH CENTER AVENUE, SOMERSET PA 15501. County: SOMERSET
System: UPMC
CBSA: Somerset, PA

The 99-bed, acute-care hospital had $4,531,316 in net service to patients*, with a total profit margin of 5.81345% in fiscal year 2021, the latest year available.
It spent 1.73% of its operating expenses on uncompensated care and reported $1,549,719 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	92 118	73 118	73 119.5	91 118	91 119
Total beds Median	118 162	99 162	99 162	99 162	99 163.5
FTEs Median	502.81 788.06	509.13 793.42	498.50 806.03	509.17 787.61	503.73 804.34

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	63,945,571 150,932,746	65,095,122 158,950,878	68,394,167 168,696,998	68,709,505 163,454,693	80,774,489 186,589,412
Operating expenses Median	62,902,359 149,311,209	65,444,151 156,110,414	65,683,375 164,890,568	67,254,266 166,516,854	76,243,173 180,120,888
Net income from service 2 patients (NS2P) ? Median	1,043,212 -964,173	-349,029 -643,601.5	2,710,792 -116,254	1,455,239 -5,025,862	4,531,316 -1,284,564
NS2P margin ? Median	1.63% -0.62	-0.54% -0.29	3.96% 0.18	2.12% -5.07	5.61% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for SOMERSET 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	2,311,581 5,089,215	6,150,534 4,572,541	5,211,794 5,268,134	6,508,424 13,092,619	3,649,286 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	163,315 224,999	823,058 199,009	146,445 206,870.5	9,736 194,343	163,576 249,496
⊳ Line 7: Investments ? ⊳ Median	598,028 299,524	3,229,101 188,688.5	2,548,781 370,813	1,056 309,361.5	57,872 375,329
⊳ 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	2,910	2,670	2,070	2,160	0
⊳ Line 13: Revenue from laundry and linen service	8,840	9,315	8,497	8,304	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	7,507	8,263	10,196	7,762	11,771
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	1,981	1,679	1,441	7,210	0
⊳ Line 17: Revenue from sale of drugs to other than patients	260,180	903,886	1,180,122	1,330,025	0
⊳ Line 18: Revenue from sale of medical records and abstracts	401	878	128	25	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	0	0	0	0	0
⊳ Line 22: Rental of hospital space	360,933	304,482	337,756	343,711	0
⊳ 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	907,486	867,202	976,358	4,798,435	3,416,067
Total income ? Median	3,354,793 6,586,430	5,801,505 6,767,106	7,922,586 8,419,950	7,963,663 8,094,175	8,180,602 15,162,888
Non-operating expenses Median	-73,387 146,289.5	0 164,857	0 89,880.5	0 106,761	3,272,669 31,473.5
Net income Median	3,428,180 6,043,842	5,801,505 5,845,112	7,922,586 7,606,259	7,963,663 7,283,041	4,907,933 14,957,241
Net margin Median	5.17405% 4.62%	8.14296% 4.42%	10.76351% 5.16%	10.58745% 5.2%	5.81345% 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 SOMERSET 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	6,386,183 23,241,334	6,572,466 23,709,545	7,060,587 24,248,380	7,427,276 22,858,541	7,494,050 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	5,666,166 21,577,146	5,681,799 22,041,594	6,213,663 22,722,063	7,121,944 21,570,441	7,494,050 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	720,017 1,845,420	890,667 1,757,392	846,924 1,738,842	305,332 1,510,463	0 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	5,409,609 11,160,864	6,325,521 11,987,345	6,572,777 12,926,866	5,907,963 11,884,480	6,264,905 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	4,599,410 10,918,923	5,558,023 11,706,976	5,603,660 12,615,917	4,942,826 11,458,116	5,511,118 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	810,199 1,282,808	767,498 1,407,728	969,117 1,341,512	965,137 1,407,046	753,787 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	0 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	99,169 594,888	62,282 595,761	87,180 577,894	145,726 542,168	150,345 549,667
Outlier Median	73,604 582,572	24,064 538,116	26,113 212,434	16,395 126,559	24,252 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,740,324 3,662,910	4,177,880 3,730,911	3,838,660 4,081,319	3,451,891 4,643,908	1,549,719 4,389,147
Charity care Median	190,888 2,654,636	166,037 2,940,659	153,886 3,380,215	419,247 3,488,738	384,327 3,233,405
Uncompensated care (UCC) Median	650,036 5,147,790	923,711 5,337,617	590,648 5,711,082	1,096,427 5,923,418	1,321,715 5,508,107
UCC as a % of operating expenses Median	1.03% 3.24	1.41% 3.12	0.90% 3.21	1.63% 3.3	1.73% 2.86
Total shortfall/UCC Median	4,390,360 9,489,989	5,101,591 9,424,297	4,429,308 10,120,158	4,548,318 11,171,337	2,871,434 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	25,645,112 52,142,039	26,109,156 54,485,252	25,747,600 57,395,589	26,406,169 58,830,919	28,791,712 61,722,907
Salaries as a % of operating expenses Median	40.77 36.68	39.90 36.56	39.20 36.37	39.26 35.93	37.76 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	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	955,889 1,449,244	1,005,022 1,475,986	1,287,631 1,563,078	1,088,114 1,721,954	522,470 2,991,828
Contract hours, direct-care Median	17,334.00 22,725	22,952.00 23,018.5	24,510.96 24,503.48	19,584.14 25,026.5	9,918.00 33,786
Contract wages, direct-care Median	55.15 64.67	43.79 64.53	52.53 65.06	55.56 68.97	52.68 88.94

* in an approved program

Return to top

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.