As of the July, 2022, release via CMS

LANCASTER GENERAL HOSPITAL

CMS id: 390100
555 NORTH DUKE STREET, LANCASTER PA 17604. County: LANCASTER
System: UNIVERSITY OF PENNSYLVANIA HEALTH SY
CBSA: Lancaster, PA

The 620-bed, acute-care hospital had $31,888,786 in net service to patients*, with a total profit margin of 13.03111% in fiscal year 2021, the latest year available.
It spent 1.36% of its operating expenses on uncompensated care and reported $39,056,315 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	466 118	483 118	504 119.5	543 118	543 119
Total beds Median	577 162	596 162	581 162	620 162	620 163.5
FTEs Median	5,000.00 788.06	5,625.00 793.42	5,721.00 806.03	6,052.00 787.61	6,312.00 804.34

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	1,008,584,140 150,932,746	1,038,013,114 158,950,878	1,115,224,846 168,696,998	1,059,751,446 163,454,693	1,215,722,831 186,589,412
Operating expenses Median	940,105,700 149,311,209	988,796,440 156,110,414	1,052,937,227 164,890,568	1,079,764,800 166,516,854	1,183,834,045 180,120,888
Net income from service 2 patients (NS2P) ? Median	68,478,440 -964,173	49,216,674 -643,601.5	62,287,619 -116,254	-20,013,354 -5,025,862	31,888,786 -1,284,564
NS2P margin ? Median	6.79% -0.62	4.74% -0.29	5.59% 0.18	-1.89% -5.07	2.62% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for LANCASTER 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	80,563,472 5,089,215	74,388,904 4,572,541	72,306,873 5,268,134	102,405,331 13,092,619	139,567,884 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	1,365,113 224,999	1,394,696 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	2,466,939 299,524	1,617,838 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	-120,000	79,828	70,143	75,309	96,364
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	492,080	465,707	446,739	288,380	170,759
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	4,320,724	4,397,079	4,290,954	3,971,506	3,435,883
⊳ 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	8,435,118	9,384,196	14,189,122	22,700,601	41,782,680
⊳ Line 18: Revenue from sale of medical records and abstracts	172,890	135,154	144,719	180,231	178,526
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	5,465	4,970	5,745	3,000	2,695
⊳ 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	9,468,983	9,803,478	11,391,278	12,023,992	12,279,253
⊳ 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	53,956,160	47,105,958	41,768,173	63,162,312	81,621,724
Total income ? Median	149,041,912 6,586,430	123,605,578 6,767,106	134,594,492 8,419,950	82,391,977 8,094,175	171,456,670 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	-553,098 106,761	-5,152,703 31,473.5
Net income Median	149,041,912 6,043,842	123,605,578 5,845,112	134,594,492 7,606,259	82,945,075 7,283,041	176,609,373 14,957,241
Net margin Median	13.68427% 4.62%	11.11159% 4.42%	11.33397% 5.16%	7.13717% 5.2%	13.03111% 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 LANCASTER 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	106,970,381 23,241,334	119,972,960 23,709,545	127,588,636 24,248,380	123,193,243 22,858,541	123,382,323 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	104,681,562 21,577,146	117,587,382 22,041,594	127,471,328 22,722,063	123,193,243 21,570,441	123,382,323 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	2,288,819 1,845,420	2,385,578 1,757,392	117,308 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	64,068,721 11,160,864	67,304,446 11,987,345	74,298,536 12,926,866	76,670,942 11,884,480	85,430,266 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	64,068,721 10,918,923	67,304,446 11,706,976	74,298,536 12,615,917	76,670,942 11,458,116	85,430,266 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	5,332,064 3,284,314	5,635,187 3,250,551	5,823,009 3,386,837	5,876,540 3,360,806	5,843,238 3,508,953
Disproportionate-share hospital (DSH) Median	2,246,701 594,888	2,388,972 595,761	2,203,744 577,894	2,229,956 542,168	2,144,634 549,667
Outlier Median	3,335,133 582,572	3,907,228 538,116	5,099,766 212,434	837,912 126,559	703,561 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	41,665,862 3,662,910	42,701,348 3,730,911	41,504,643 4,081,319	45,781,059 4,643,908	39,056,315 4,389,147
Charity care Median	9,080,297 2,654,636	14,476,071 2,940,659	16,088,344 3,380,215	9,818,843 3,488,738	8,648,490 3,233,405
Uncompensated care (UCC) Median	18,180,457 5,147,790	26,019,391 5,337,617	28,984,568 5,711,082	24,059,772 5,923,418	16,128,829 5,508,107
UCC as a % of operating expenses Median	1.93% 3.24	2.63% 3.12	2.75% 3.21	2.23% 3.3	1.36% 2.86
Total shortfall/UCC Median	59,846,319 9,489,989	68,720,739 9,424,297	70,489,211 10,120,158	69,840,831 11,171,337	55,185,144 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	339,652,773 52,142,039	364,084,608 54,485,252	388,527,710 57,395,589	421,892,408 58,830,919	453,294,314 61,722,907
Salaries as a % of operating expenses Median	36.13 36.68	36.82 36.56	36.90 36.37	38.84 35.93	38.02 35.24
Intern, resident salaries* Median	2,826,718 2,598,592	3,032,506 2,686,824	2,976,348 2,753,773	2,599,450 2,937,156	2,624,471 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	1,061,597 1,449,244	1,798,294 1,475,986	4,743,963 1,563,078	6,150,001 1,721,954	12,880,804 2,991,828
Contract hours, direct-care Median	22,942.00 22,725	35,807.00 23,018.5	72,418.00 24,503.48	82,254.00 25,026.5	118,757.00 33,786
Contract wages, direct-care Median	46.27 64.67	50.22 64.53	65.51 65.06	74.77 68.97	108.46 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.