As of the July, 2022, release via CMS

THE GOOD SAMARITAN HOSPITAL

CMS id: 390066
THE GOOD SAMARITAN HOSPITAL, LEBANON PA 17042. County: LEBANON
System: WELLSPAN HEALTH
CBSA: Lebanon, PA

The 159-bed, acute-care hospital had $-5,948,889 in net service to patients*, with a total profit margin of 2.76243% in fiscal year 2021, the latest year available.
It spent 2.07% of its operating expenses on uncompensated care and reported $3,929,650 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	92 118	127 119.5	127 118	127 119
Total beds Median	143 162	143 162	159 162	159 162	159 163.5
FTEs Median	1,080.09 788.06	966.41 793.42	927.37 806.03	905.15 787.61	902.15 804.34

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	177,354,548 150,932,746	197,611,385 158,950,878	219,175,567 168,696,998	216,533,942 163,454,693	236,390,560 186,589,412
Operating expenses Median	194,849,670 149,311,209	213,608,917 156,110,414	224,157,318 164,890,568	229,524,245 166,516,854	242,339,449 180,120,888
Net income from service 2 patients (NS2P) ? Median	-17,495,122 -964,173	-15,997,532 -643,601.5	-4,981,751 -116,254	-12,990,303 -5,025,862	-5,948,889 -1,284,564
NS2P margin ? Median	-9.86% -0.62	-8.10% -0.29	-2.27% 0.18	-6.00% -5.07	-2.52% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for THE GOOD SAMARITAN 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	1,294,114 5,089,215	4,465,059 4,572,541	1,160,084 5,268,134	12,800,509 13,092,619	12,833,521 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	-4,250 370,813	12,363 309,361.5	478 375,329
⊳ 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	0	699,860	0	0	0
⊳ 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	0
⊳ Line 18: Revenue from sale of medical records and abstracts	0	23	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	14,602	0	0	0
⊳ Line 22: Rental of hospital space	0	440,767	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	1,294,114	3,309,807	1,164,334	12,788,146	12,833,043
Total income ? Median	-16,201,008 6,586,430	-11,532,473 6,767,106	-3,821,667 8,419,950	-189,794 8,094,175	6,884,632 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	-16,201,008 6,043,842	-11,532,473 5,845,112	-3,821,667 7,606,259	-189,794 7,283,041	6,884,632 14,957,241
Net margin Median	-9.06864% 4.62%	-5.70699% 4.42%	-1.73448% 5.16%	-0.08276% 5.2%	2.76243% 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 THE GOOD SAMARITAN 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	29,021,483 23,241,334	32,946,834 23,709,545	31,648,777 24,248,380	25,904,239 22,858,541	27,454,272 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	25,100,375 21,577,146	29,229,005 22,041,594	27,850,566 22,722,063	22,328,721 21,570,441	24,049,302 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	2,979,071 3,535,627	3,245,596 3,746,588	3,798,211 3,782,288	3,575,518 3,865,578	3,404,970 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	942,037 1,203,033	472,233 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	17,032,747 11,160,864	15,295,319 11,987,345	18,323,136 12,926,866	18,822,336 11,884,480	18,271,462 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	15,655,260 10,918,923	15,295,319 11,706,976	18,323,136 12,615,917	18,822,336 11,458,116	18,271,462 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,377,487 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	1,741,098 3,284,314	2,556,322 3,250,551	2,132,983 3,386,837	1,944,851 3,360,806	2,177,409 3,508,953
Disproportionate-share hospital (DSH) Median	276,783 594,888	384,721 595,761	404,978 577,894	362,544 542,168	286,140 549,667
Outlier Median	965,937 582,572	1,583,072 538,116	1,504,056 212,434	316,180 126,559	84,308 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	1,234,451 3,662,910	14,650,700 3,730,911	5,448,574 4,081,319	4,160,404 4,643,908	3,929,650 4,389,147
Charity care Median	7,936,374 2,654,636	539,360 2,940,659	650,581 3,380,215	563,567 3,488,738	1,224,282 3,233,405
Uncompensated care (UCC) Median	11,779,615 5,147,790	2,540,268 5,337,617	4,703,407 5,711,082	4,467,909 5,923,418	5,026,473 5,508,107
UCC as a % of operating expenses Median	6.05% 3.24	1.19% 3.12	2.10% 3.21	1.95% 3.3	2.07% 2.86
Total shortfall/UCC Median	13,014,066 9,489,989	17,190,968 9,424,297	10,151,981 10,120,158	8,628,313 11,171,337	8,956,123 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	62,582,643 52,142,039	60,383,403 54,485,252	59,239,791 57,395,589	61,987,629 58,830,919	63,858,453 61,722,907
Salaries as a % of operating expenses Median	32.12 36.68	28.27 36.56	26.43 36.37	27.01 35.93	26.35 35.24
Intern, resident salaries* Median	1,338,605 2,598,592	1,065,711 2,686,824	1,039,059 2,753,773	1,195,260 2,937,156	1,297,335 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	5,772,006 1,449,244	3,529,677 1,475,986	1,011,740 1,563,078	1,835,775 1,721,954	3,290,859 2,991,828
Contract hours, direct-care Median	96,214.00 22,725	67,565.00 23,018.5	13,583.00 24,503.48	27,712.00 25,026.5	32,792.00 33,786
Contract wages, direct-care Median	59.99 64.67	52.24 64.53	74.49 65.06	66.24 68.97	100.36 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.