As of the July, 2022, release via CMS

ST. LUKES HOSPITAL

CMS id: 390049
801 OSTRUM STREET, BETHLEHEM PA 18015. County: LEHIGH
System: --
CBSA: Allentown-Bethlehem-Easton, PA-NJ

The 793-bed, acute-care hospital had $172,387,315 in net service to patients*, with a total profit margin of 28.65275% in fiscal year 2021, the latest year available.
It spent 3.72% of its operating expenses on uncompensated care and reported $22,822,007 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	355 118	392 118	423 119.5	408 118	593 119
Total beds Median	493 162	511 162	542 162	512 162	793 163.5
FTEs Median	4,070.69 788.06	4,347.83 793.42	4,553.19 806.03	4,353.25 787.61	4,392.00 804.34

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	702,631,067 150,932,746	804,657,526 158,950,878	842,845,437 168,696,998	837,296,943 163,454,693	969,515,914 186,589,412
Operating expenses Median	604,311,925 149,311,209	650,595,320 156,110,414	682,790,546 164,890,568	718,516,284 166,516,854	797,128,599 180,120,888
Net income from service 2 patients (NS2P) ? Median	98,319,142 -964,173	154,062,206 -643,601.5	160,054,891 -116,254	118,780,659 -5,025,862	172,387,315 -1,284,564
NS2P margin ? Median	13.99% -0.62	19.15% -0.29	18.99% 0.18	14.19% -5.07	17.78% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ST. LUKES 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	15,758,913 5,089,215	18,415,206 4,572,541	20,111,680 5,268,134	45,211,795 13,092,619	46,729,669 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	109,949 224,999	114,528 199,009	49,670 206,870.5	2,194,618 194,343	2,187,967 249,496
⊳ Line 7: Investments ? ⊳ Median	349,461 299,524	421,406 188,688.5	818,050 370,813	6,282,311 309,361.5	3,555,314 375,329
⊳ 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	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	2,100,688	2,267,550	3,310,567	2,687,126	2,042,181
⊳ 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	0	0	0	409
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	2,205,005	2,504,239	0	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	431,803	777,446	890,733
⊳ Line 21: Rental of vending machines	0	0	0	93,026	96,501
⊳ Line 22: Rental of hospital space	975,924	1,100,670	1,402,718	1,514,528	1,816,247
⊳ 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	10,017,886	12,006,813	14,098,872	31,662,740	36,140,317
Total income ? Median	114,078,055 6,586,430	172,477,412 6,767,106	180,166,571 8,419,950	163,992,454 8,094,175	219,116,984 15,162,888
Non-operating expenses Median	-16,260,287 146,289.5	-33,859,618 164,857	-27,058,355 89,880.5	37,041,014 106,761	-72,065,315 31,473.5
Net income Median	130,338,342 6,043,842	206,337,030 5,845,112	207,224,926 7,606,259	126,951,440 7,283,041	291,182,299 14,957,241
Net margin Median	18.14312% 4.62%	25.06911% 4.42%	24.01335% 5.16%	14.38529% 5.2%	28.65275% 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 ST. LUKES 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	159,506,165 23,241,334	170,215,524 23,709,545	174,114,772 24,248,380	172,173,801 22,858,541	191,228,982 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	148,869,444 21,577,146	160,801,173 22,041,594	166,788,389 22,722,063	162,820,353 21,570,441	178,166,484 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	3,618,690 1,845,420	3,308,713 1,757,392	1,188,527 1,738,842	0 1,510,463	1,771,516 1,393,140
⊳ Inpatient rehabilitation facility (IRF) ⊳ Median	7,018,031 3,535,627	6,105,638 3,746,588	6,137,856 3,782,288	9,353,448 3,865,578	10,287,633 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	1,003,349 1,179,746
All outpatient revenue Median Click here to show/hide details	58,649,603 11,160,864	64,638,055 11,987,345	69,442,767 12,926,866	66,369,610 11,884,480	74,530,717 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	58,649,603 10,918,923	64,638,055 11,706,976	69,442,767 12,615,917	66,369,610 11,458,116	74,530,717 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	25,632,931 3,284,314	26,846,367 3,250,551	28,057,101 3,386,837	29,631,820 3,360,806	32,513,460 3,508,953
Disproportionate-share hospital (DSH) Median	2,770,120 594,888	3,122,380 595,761	3,136,234 577,894	3,031,961 542,168	3,322,095 549,667
Outlier Median	2,858,443 582,572	2,015,206 538,116	2,241,680 212,434	962,521 126,559	1,012,106 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	10,975,606 3,662,910	12,846,597 3,730,911	21,399,009 4,081,319	14,004,276 4,643,908	22,822,007 4,389,147
Charity care Median	15,363,793 2,654,636	15,256,170 2,940,659	18,234,714 3,380,215	18,015,391 3,488,738	26,042,387 3,233,405
Uncompensated care (UCC) Median	18,732,799 5,147,790	19,405,923 5,337,617	22,398,656 5,711,082	22,427,413 5,923,418	29,692,082 5,508,107
UCC as a % of operating expenses Median	3.10% 3.24	2.98% 3.12	3.28% 3.21	3.12% 3.3	3.72% 2.86
Total shortfall/UCC Median	29,708,405 9,489,989	32,252,520 9,424,297	43,797,665 10,120,158	36,431,689 11,171,337	52,514,089 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	257,064,633 52,142,039	280,537,184 54,485,252	296,172,073 57,395,589	300,942,584 58,830,919	324,572,544 61,722,907
Salaries as a % of operating expenses Median	42.49 36.68	43.05 36.56	43.33 36.37	41.83 35.93	40.65 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	1,726,822 1,449,244	1,481,617 1,475,986	977,529 1,563,078	535,644 1,721,954	0 2,991,828
Contract hours, direct-care Median	19,320.00 22,725	15,250.00 23,018.5	10,681.00 24,503.48	6,455.05 25,026.5	0.00 33,786
Contract wages, direct-care Median	89.38 64.67	97.16 64.53	91.52 65.06	82.98 68.97	0.00 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.