As of the July, 2022, release via CMS

CHRISTUS HOSPITAL

CMS id: 450034
2830 CALDER STREET, BEAUMONT TX 77702. County: JEFFERSON
System: CHRISTUS HEALTH
CBSA: Beaumont-Port Arthur, TX

The 353-bed, acute-care hospital had $15,946,832 in net service to patients*, with a total profit margin of 8.80728% in fiscal year 2021, the latest year available.
It spent 12.58% of its operating expenses on uncompensated care and reported $153,802 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	360 118	306 118	306 119.5	289 118	289 119
Total beds Median	443 162	370 162	370 162	353 162	353 163.5
FTEs Median	1,716.55 788.06	1,535.00 793.42	1,462.10 806.03	1,315.76 787.61	1,386.94 804.34

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	334,886,471 150,932,746	333,371,088 158,950,878	367,348,557 168,696,998	337,014,653 163,454,693	367,866,820 186,589,412
Operating expenses Median	318,647,621 149,311,209	308,791,912 156,110,414	340,791,608 164,890,568	317,247,121 166,516,854	351,919,988 180,120,888
Net income from service 2 patients (NS2P) ? Median	16,238,850 -964,173	24,579,176 -643,601.5	26,556,949 -116,254	19,767,532 -5,025,862	15,946,832 -1,284,564
NS2P margin ? Median	4.85% -0.62	7.37% -0.29	7.23% 0.18	5.87% -5.07	4.33% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CHRISTUS 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	12,356,059 5,089,215	11,504,114 4,572,541	10,805,899 5,268,134	9,684,282 13,092,619	16,218,362 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	34,138 224,999	0 199,009	0 206,870.5	0 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	79 299,524	136 188,688.5	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	277,721	207,568	1,423	2,200	-115
⊳ 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	1,166,437	46,344	42,431	29,230	33,527
⊳ 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	4,761	2,378	0	0	0
⊳ Line 18: Revenue from sale of medical records and abstracts	1,130	1,762	2,722	1,952	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	175	76	0	0
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	18,086	31,409	7,569	87,869	0
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	5,543,442	5,723,398	5,391,792	5,347,297	5,447,532
⊳ 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	5,310,265	5,490,944	5,359,886	4,215,734	10,737,418
Total income ? Median	28,594,909 6,586,430	36,083,290 6,767,106	37,362,848 8,419,950	29,451,814 8,094,175	32,165,194 15,162,888
Non-operating expenses Median	237,086 146,289.5	1 164,857	-10,000 89,880.5	-1,318,619 106,761	-1,662,248 31,473.5
Net income Median	28,357,823 6,043,842	36,083,289 5,845,112	37,372,848 7,606,259	30,770,433 7,283,041	33,827,442 14,957,241
Net margin Median	8.16658% 4.62%	10.46271% 4.42%	9.88296% 5.16%	8.87526% 5.2%	8.80728% 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 CHRISTUS 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	53,032,142 23,241,334	52,360,064 23,709,545	54,067,551 24,248,380	55,402,586 22,858,541	57,585,371 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	53,032,142 21,577,146	52,360,064 22,041,594	54,067,551 22,722,063	55,402,586 21,570,441	57,585,371 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	27,782,906 11,160,864	24,908,399 11,987,345	25,929,137 12,926,866	23,603,568 11,884,480	23,746,197 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	27,782,906 10,918,923	24,908,399 11,706,976	25,929,137 12,615,917	23,603,568 11,458,116	23,746,197 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	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	1,185,521 594,888	1,139,774 595,761	1,164,593 577,894	1,168,133 542,168	1,705,147 549,667
Outlier Median	846,008 582,572	1,128,769 538,116	571,597 212,434	57,976 126,559	104,089 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	174,976 3,662,910	241,380 3,730,911	278,946 4,081,319	241,193 4,643,908	153,802 4,389,147
Charity care Median	24,960,681 2,654,636	33,552,866 2,940,659	35,720,601 3,380,215	35,638,868 3,488,738	38,166,333 3,233,405
Uncompensated care (UCC) Median	39,213,601 5,147,790	43,157,314 5,337,617	43,229,520 5,711,082	42,467,821 5,923,418	44,262,205 5,508,107
UCC as a % of operating expenses Median	12.31% 3.24	13.98% 3.12	12.69% 3.21	13.39% 3.3	12.58% 2.86
Total shortfall/UCC Median	39,388,577 9,489,989	43,398,694 9,424,297	43,508,466 10,120,158	42,709,014 11,171,337	44,416,007 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	99,255,728 52,142,039	96,665,162 54,485,252	100,423,529 57,395,589	99,112,186 58,830,919	99,063,313 61,722,907
Salaries as a % of operating expenses Median	31.15 36.68	31.30 36.56	29.47 36.37	31.24 35.93	28.15 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	566,589 1,449,244	1,534,647 1,475,986	1,988,380 1,563,078	5,212,491 1,721,954	12,768,070 2,991,828
Contract hours, direct-care Median	8,895.16 22,725	16,166.00 23,018.5	31,089.00 24,503.48	72,098.18 25,026.5	156,911.00 33,786
Contract wages, direct-care Median	63.70 64.67	94.93 64.53	63.96 65.06	72.30 68.97	81.37 88.94

* in an approved program

Return to top

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.