As of the July, 2022, release via CMS

UPMC EAST HOSPITAL

CMS id: 390328
2775 MOSSIDE BLVD, MONROEVILLE PA 15146. County: ALLEGHENY
System: UPMC
CBSA: Pittsburgh, PA

The 155-bed, acute-care hospital had $10,679,903 in net service to patients*, with a total profit margin of 8.51014% in fiscal year 2021, the latest year available.
It spent 1.12% of its operating expenses on uncompensated care and reported $2,063,346 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	forprofit	forprofit	forprofit	forprofit	forprofit
Acute beds Median	128 118	128 118	128 119.5	128 118	128 119
Total beds Median	156 162	156 162	156 162	155 162	155 163.5
FTEs Median	710.49 788.06	734.92 793.42	734.32 806.03	727.85 787.61	772.98 804.34

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	142,300,796 150,932,746	151,562,735 158,950,878	155,098,010 168,696,998	156,080,097 163,454,693	179,646,956 186,589,412
Operating expenses Median	146,560,058 149,311,209	149,213,329 156,110,414	148,095,101 164,890,568	155,349,694 166,516,854	168,967,053 180,120,888
Net income from service 2 patients (NS2P) ? Median	-4,259,262 -964,173	2,349,406 -643,601.5	7,002,909 -116,254	730,403 -5,025,862	10,679,903 -1,284,564
NS2P margin ? Median	-2.99% -0.62	1.55% -0.29	4.52% 0.18	0.47% -5.07	5.94% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for UPMC EAST 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	1,729,750 5,089,215	1,576,374 4,572,541	1,017,936 5,268,134	3,933,785 13,092,619	5,036,955 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	50,182 224,999	25,451 199,009	140,337 206,870.5	175,248 194,343	54,797 249,496
⊳ Line 7: Investments ? ⊳ Median	8,888 299,524	18,739 188,688.5	2,441 370,813	0 309,361.5	127,221 375,329
⊳ 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	154,217	161,662	176,115	158,304	147,423
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	482,625	511,497	554,199	479,851	432,873
⊳ Line 15: Revenue from rental of living quarters	0	0	0	0	0
⊳ Line 16: Revenue from sale of medical and surgical supplies	501,970	419,846	-6,429	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	884	785	321	29	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	19,989	18,513	27,187	22,068	17,759
⊳ Line 22: Rental of hospital space	0	0	0	0	0
⊳ Line 23: Gov appropriations ? ⊳ Median	406,153 1,017,693	256,646 983,261.5	0 1,173,286	0 1,987,202	0 1,597,664
⊳ Sum Line 24	104,842	163,235	123,765	3,098,285	4,256,882
Total income ? Median	-2,529,512 6,586,430	3,925,780 6,767,106	8,020,845 8,419,950	4,664,188 8,094,175	15,716,858 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	21,735 89,880.5	-21,862 106,761	0 31,473.5
Net income Median	-2,529,512 6,043,842	3,925,780 5,845,112	7,999,110 7,606,259	4,686,050 7,283,041	15,716,858 14,957,241
Net margin Median	-1.75623% 4.62%	2.56354% 4.42%	5.12383% 5.16%	2.92853% 5.2%	8.51014% 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 EAST 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	18,833,786 23,241,334	17,544,214 23,709,545	18,387,140 24,248,380	18,057,806 22,858,541	20,954,432 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	15,976,286 21,577,146	15,402,873 22,041,594	16,257,211 22,722,063	16,152,547 21,570,441	18,164,969 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	2,857,500 3,535,627	2,141,341 3,746,588	2,129,929 3,782,288	1,905,259 3,865,578	2,789,463 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	6,573,881 11,160,864	8,201,654 11,987,345	6,796,202 12,926,866	6,820,546 11,884,480	8,181,553 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	6,573,881 10,918,923	8,201,654 11,706,976	6,796,202 12,615,917	6,820,546 11,458,116	8,181,553 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	0 3,284,314	0 3,250,551	0 3,386,837	42,194 3,360,806	528,641 3,508,953
Disproportionate-share hospital (DSH) Median	113,558 594,888	89,406 595,761	0 577,894	103,281 542,168	105,565 549,667
Outlier Median	122,196 582,572	185,702 538,116	218,895 212,434	97,574 126,559	128,686 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	5,198,558 3,662,910	3,957,592 3,730,911	2,939,771 4,081,319	2,812,328 4,643,908	2,063,346 4,389,147
Charity care Median	2,242,909 2,654,636	1,698,834 2,940,659	2,049,316 3,380,215	1,977,162 3,488,738	945,868 3,233,405
Uncompensated care (UCC) Median	3,787,131 5,147,790	3,118,556 5,337,617	3,449,349 5,711,082	3,140,042 5,923,418	1,897,726 5,508,107
UCC as a % of operating expenses Median	2.58% 3.24	2.09% 3.12	2.33% 3.21	2.02% 3.3	1.12% 2.86
Total shortfall/UCC Median	8,985,689 9,489,989	7,076,148 9,424,297	6,389,120 10,120,158	5,952,370 11,171,337	3,961,072 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	38,823,424 52,142,039	41,329,899 54,485,252	42,237,933 57,395,589	43,239,569 58,830,919	47,131,712 61,722,907
Salaries as a % of operating expenses Median	26.49 36.68	27.70 36.56	28.52 36.37	27.83 35.93	27.89 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	143,311 1,279,653	458,942 1,469,317
Contract adjusted salaries, direct-care Median	138,499 1,449,244	7,584 1,475,986	166,686 1,563,078	592,414 1,721,954	517,478 2,991,828
Contract hours, direct-care Median	2,086.00 22,725	96.00 23,018.5	2,710.00 24,503.48	10,398.00 25,026.5	15,219.00 33,786
Contract wages, direct-care Median	66.39 64.67	79.00 64.53	61.51 65.06	56.97 68.97	34.00 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.