As of the July, 2022, release via CMS

UPMC MAGEE-WOMENS HOSPITAL

CMS id: 390114
300 HALKET ST, PITTSBURGH PA 15213. County: ALLEGHENY
System: UNIVERSITY OF PITTSBURGH MEDICINE
CBSA: Pittsburgh, PA

The 337-bed, acute-care hospital had $49,092,496 in net service to patients*, with a total profit margin of 13.52809% in fiscal year 2021, the latest year available.
It spent 0.65% of its operating expenses on uncompensated care and reported $90,173 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	220 118	220 118	220 119.5	220 118	220 119
Total beds Median	337 162	335 162	335 162	335 162	337 163.5
FTEs Median	2,369.00 788.06	2,408.78 793.42	2,438.00 806.03	2,541.95 787.61	2,437.30 804.34

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	802,763,442 150,932,746	824,534,396 158,950,878	906,306,564 168,696,998	943,692,635 163,454,693	1,027,010,471 186,589,412
Operating expenses Median	683,658,340 149,311,209	736,408,551 156,110,414	806,651,050 164,890,568	892,191,201 166,516,854	977,917,975 180,120,888
Net income from service 2 patients (NS2P) ? Median	119,105,102 -964,173	88,125,845 -643,601.5	99,655,514 -116,254	51,501,434 -5,025,862	49,092,496 -1,284,564
NS2P margin ? Median	14.84% -0.62	10.69% -0.29	11.00% 0.18	5.46% -5.07	4.78% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UPMC MAGEE-WOMENS 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	58,560,543 5,089,215	76,775,651 4,572,541	80,979,362 5,268,134	102,063,016 13,092,619	103,897,818 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	1,449,244 299,524	1,407,201 188,688.5	0 370,813	0 309,361.5	100,074 375,329
⊳ 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	3,772,027	4,031,821	4,034,584	3,954,544	3,549,533
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	2,298,491	2,286,323	2,346,044	2,241,184	2,082,577
⊳ 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	72,557	53,776	24,372	28,372	52,049
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	219,550	241,581	266,067	138,307	128,958
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	0	0	0	0	0
⊳ Line 21: Rental of vending machines	93,494	68,085	85,426	72,580	58,394
⊳ Line 22: Rental of hospital space	2,709,031	2,670,401	2,706,403	3,412,418	4,642,917
⊳ 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	47,946,149	66,016,463	71,516,466	92,215,611	93,283,316
Total income ? Median	177,665,645 6,586,430	164,901,496 6,767,106	180,634,876 8,419,950	153,564,450 8,094,175	152,990,314 15,162,888
Non-operating expenses Median	0 146,289.5	175,000 164,857	0 89,880.5	0 106,761	0 31,473.5
Net income Median	177,665,645 6,043,842	164,726,496 5,845,112	180,634,876 7,606,259	153,564,450 7,283,041	152,990,314 14,957,241
Net margin Median	20.62704% 4.62%	18.27634% 4.42%	18.29611% 5.16%	14.68454% 5.2%	13.52809% 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 UPMC MAGEE-WOMENS 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	23,646,522 23,241,334	22,862,440 23,709,545	20,656,166 24,248,380	17,834,208 22,858,541	18,121,913 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	23,163,996 21,577,146	22,231,689 22,041,594	20,073,193 22,722,063	17,252,742 21,570,441	17,678,199 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	482,526 1,203,033	630,751 1,215,295	582,973 1,313,657	581,466 1,365,298	443,714 1,179,746
All outpatient revenue Median Click here to show/hide details	69,853,309 11,160,864	72,551,211 11,987,345	78,528,645 12,926,866	84,204,573 11,884,480	87,803,377 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	69,853,309 10,918,923	72,551,211 11,706,976	78,528,645 12,615,917	84,204,573 11,458,116	87,803,377 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	2,731,534 3,284,314	2,638,709 3,250,551	2,432,164 3,386,837	2,399,100 3,360,806	2,417,074 3,508,953
Disproportionate-share hospital (DSH) Median	944,977 594,888	952,787 595,761	940,337 577,894	886,629 542,168	834,495 549,667
Outlier Median	156,570 582,572	195,752 538,116	366,809 212,434	97,092 126,559	152,321 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,569 3,662,910	32,463 3,730,911	32,172 4,081,319	40,290 4,643,908	90,173 4,389,147
Charity care Median	5,405,517 2,654,636	5,850,984 2,940,659	5,829,055 3,380,215	5,098,618 3,488,738	4,085,419 3,233,405
Uncompensated care (UCC) Median	8,117,718 5,147,790	8,421,356 5,337,617	8,290,960 5,711,082	7,371,235 5,923,418	6,404,056 5,508,107
UCC as a % of operating expenses Median	1.19% 3.24	1.14% 3.12	1.03% 3.21	0.83% 3.3	0.65% 2.86
Total shortfall/UCC Median	8,124,287 9,489,989	8,453,819 9,424,297	8,323,132 10,120,158	7,411,525 11,171,337	6,494,229 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	136,627,317 52,142,039	142,193,642 54,485,252	146,942,903 57,395,589	153,298,246 58,830,919	162,985,905 61,722,907
Salaries as a % of operating expenses Median	19.98 36.68	19.31 36.56	18.22 36.37	17.18 35.93	16.67 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	8,132,371 1,251,927	8,344,002 1,186,494	8,828,765 1,204,885	8,981,460 1,279,653	9,018,539 1,469,317
Contract adjusted salaries, direct-care Median	9,050,834 1,449,244	9,692,585 1,475,986	9,628,185 1,563,078	9,754,426 1,721,954	9,493,954 2,991,828
Contract hours, direct-care Median	239,859.00 22,725	245,104.62 23,018.5	242,774.00 24,503.48	251,573.00 25,026.5	232,555.29 33,786
Contract wages, direct-care Median	37.73 64.67	39.54 64.53	39.66 65.06	38.77 68.97	40.82 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.