As of the July, 2022, release via CMS

ALLEGHENY GENERAL HOSPITAL

CMS id: 390050
320 EAST NORTH AVENUE, PITTSBURGH PA 15212. County: ALLEGHENY
System: WEST PENN ALLEGHENY HEALTH SYS
CBSA: Pittsburgh, PA

The 552-bed, acute-care hospital had $91,481,092 in net service to patients*, with a total profit margin of 13.32262% in fiscal year 2021, the latest year available.
It spent 0.64% of its operating expenses on uncompensated care and reported $141,885 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	448 118	395 118	430 119.5	430 118	430 119
Total beds Median	576 162	517 162	552 162	552 162	552 163.5
FTEs Median	3,455.92 788.06	2,901.16 793.42	3,719.18 806.03	4,810.52 787.61	4,741.31 804.34

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	782,913,180 150,932,746	841,643,465 158,950,878	897,064,672 168,696,998	857,044,844 163,454,693	940,194,338 186,589,412
Operating expenses Median	727,499,382 149,311,209	751,930,681 156,110,414	799,364,679 164,890,568	816,048,010 166,516,854	848,713,246 180,120,888
Net income from service 2 patients (NS2P) ? Median	55,413,798 -964,173	89,712,784 -643,601.5	97,699,993 -116,254	40,996,834 -5,025,862	91,481,092 -1,284,564
NS2P margin ? Median	7.08% -0.62	10.66% -0.29	10.89% 0.18	4.78% -5.07	9.73% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for ALLEGHENY GENERAL 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	37,273,875 5,089,215	37,125,282 4,572,541	38,619,269 5,268,134	58,898,378 13,092,619	38,969,124 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	354,251 224,999	81,453 199,009	142,111 206,870.5	313,962 194,343	275,620 249,496
⊳ Line 7: Investments ? ⊳ Median	8,017,226 299,524	8,157,462 188,688.5	8,183,002 370,813	8,383,239 309,361.5	11,200,083 375,329
⊳ 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	4,434,036	4,463,454	4,559,736	4,148,468	3,895,360
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	3,630,689	3,659,082	3,666,249	3,154,632	2,300,125
⊳ Line 15: Revenue from rental of living quarters	5,595,001	6,698,943	6,570,495	5,762,280	6,936,275
⊳ 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	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	0	0	0	0	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	15,242,672	14,064,888	15,497,676	37,135,797	14,361,661
Total income ? Median	92,687,673 6,586,430	126,838,066 6,767,106	136,319,262 8,419,950	99,895,212 8,094,175	130,450,216 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	92,687,673 6,043,842	126,838,066 5,845,112	136,319,262 7,606,259	99,895,212 7,283,041	130,450,216 14,957,241
Net margin Median	11.30080% 4.62%	14.43361% 4.42%	14.56894% 5.16%	10.90627% 5.2%	13.32262% 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 ALLEGHENY GENERAL 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	141,880,008 23,241,334	140,580,942 23,709,545	145,672,009 24,248,380	142,428,799 22,858,541	148,084,270 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	141,880,008 21,577,146	140,580,942 22,041,594	145,672,009 22,722,063	142,428,799 21,570,441	148,084,270 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	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	25,730,726 11,160,864	29,392,528 11,987,345	34,051,040 12,926,866	34,077,624 11,884,480	31,178,214 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	25,730,726 10,918,923	29,392,528 11,706,976	34,051,040 12,615,917	34,077,624 11,458,116	31,178,214 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	35,763,740 3,284,314	35,725,499 3,250,551	35,666,309 3,386,837	34,702,109 3,360,806	35,869,809 3,508,953
Disproportionate-share hospital (DSH) Median	1,044,455 594,888	963,635 595,761	842,933 577,894	813,137 542,168	778,020 549,667
Outlier Median	2,941,905 582,572	3,111,662 538,116	6,005,486 212,434	692,190 126,559	422,070 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	20,340,091 3,662,910	9,443,037 3,730,911	2,742,634 4,081,319	1,036,366 4,643,908	141,885 4,389,147
Charity care Median	7,943,135 2,654,636	5,795,941 2,940,659	5,993,616 3,380,215	5,703,172 3,488,738	3,839,080 3,233,405
Uncompensated care (UCC) Median	10,337,538 5,147,790	8,373,436 5,337,617	9,172,956 5,711,082	7,112,095 5,923,418	5,442,955 5,508,107
UCC as a % of operating expenses Median	1.42% 3.24	1.11% 3.12	1.15% 3.21	0.87% 3.3	0.64% 2.86
Total shortfall/UCC Median	30,677,629 9,489,989	17,816,473 9,424,297	11,915,590 10,120,158	8,148,461 11,171,337	5,584,840 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	187,352,843 52,142,039	199,796,532 54,485,252	208,417,745 57,395,589	214,949,931 58,830,919	220,248,125 61,722,907
Salaries as a % of operating expenses Median	25.75 36.68	26.57 36.56	26.07 36.37	26.34 35.93	25.95 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	5,863,169 1,449,244	8,162,492 1,475,986	8,745,540 1,563,078	3,878,548 1,721,954	5,630,335 2,991,828
Contract hours, direct-care Median	105,971.00 22,725	126,497.00 23,018.5	132,222.00 24,503.48	61,364.00 25,026.5	65,158.00 33,786
Contract wages, direct-care Median	55.33 64.67	64.53 64.53	66.14 65.06	63.21 68.97	86.41 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.