As of the July, 2022, release via CMS

GOOD SAMARITAN HOSPITAL

CMS id: 500079
407TH 14TH AVENUE SE, PUYALLUP WA 98371. County: PIERCE
System: MULTICARE HEALTH SYSTEM
CBSA: Seattle-Tacoma-Bellevue, WA

The 368-bed, acute-care hospital had $6,728,546 in net service to patients*, with a total profit margin of 4.20166% in fiscal year 2021, the latest year available.
It spent 4.25% of its operating expenses on uncompensated care and reported $33,965,670 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	234 118	250 118	270 119.5	258 118	267 119
Total beds Median	299 162	321 162	361 162	359 162	368 163.5
FTEs Median	1,625.57 788.06	1,760.85 793.42	1,908.43 806.03	2,016.32 787.61	2,035.77 804.34

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	502,554,321 150,932,746	523,438,222 158,950,878	567,398,415 168,696,998	596,800,497 163,454,693	666,860,528 186,589,412
Operating expenses Median	440,279,152 149,311,209	466,751,843 156,110,414	523,657,130 164,890,568	572,243,156 166,516,854	660,131,982 180,120,888
Net income from service 2 patients (NS2P) ? Median	62,275,169 -964,173	56,686,379 -643,601.5	43,741,285 -116,254	24,557,341 -5,025,862	6,728,546 -1,284,564
NS2P margin ? Median	12.39% -0.62	10.83% -0.29	7.71% 0.18	4.11% -5.07	1.01% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for 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	-2,811,921 5,089,215	3,225,277 4,572,541	6,757,938 5,268,134	15,901,687 13,092,619	22,224,463 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	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	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	0	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	0	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	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	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	-2,811,921	3,225,277	6,757,938	15,901,687	22,224,463
Total income ? Median	59,463,248 6,586,430	59,911,656 6,767,106	50,499,223 8,419,950	40,459,028 8,094,175	28,953,009 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	59,463,248 6,043,842	59,911,656 5,845,112	50,499,223 7,606,259	40,459,028 7,283,041	28,953,009 14,957,241
Net margin Median	11.89878% 4.62%	11.37570% 4.42%	8.79538% 5.16%	6.60338% 5.2%	4.20166% 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 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	77,240,869 23,241,334	74,851,632 23,709,545	81,463,242 24,248,380	76,669,531 22,858,541	78,146,600 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	68,813,683 21,577,146	67,800,022 22,041,594	73,350,386 22,722,063	68,048,674 21,570,441	71,441,926 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	8,427,186 3,535,627	7,051,610 3,746,588	8,112,856 3,782,288	8,620,857 3,865,578	6,704,674 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	18,767,881 11,160,864	21,123,628 11,987,345	21,678,570 12,926,866	22,280,390 11,884,480	24,262,666 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	18,767,881 10,918,923	21,123,628 11,706,976	21,678,570 12,615,917	22,280,390 11,458,116	24,262,666 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	93,818 3,284,314	89,649 3,250,551	87,664 3,386,837	81,715 3,360,806	83,824 3,508,953
Disproportionate-share hospital (DSH) Median	1,748,227 594,888	1,656,103 595,761	1,719,202 577,894	1,908,938 542,168	1,752,449 549,667
Outlier Median	3,333,194 582,572	2,068,500 538,116	749,596 212,434	754,864 126,559	875,347 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,076,715 3,662,910	9,891,265 3,730,911	23,516,776 4,081,319	24,791,698 4,643,908	33,965,670 4,389,147
Charity care Median	12,307,935 2,654,636	13,971,572 2,940,659	17,282,812 3,380,215	21,508,333 3,488,738	22,221,505 3,233,405
Uncompensated care (UCC) Median	14,294,134 5,147,790	17,523,547 5,337,617	21,141,891 5,711,082	25,240,884 5,923,418	28,060,995 5,508,107
UCC as a % of operating expenses Median	3.25% 3.24	3.75% 3.12	4.04% 3.21	4.41% 3.3	4.25% 2.86
Total shortfall/UCC Median	20,370,849 9,489,989	27,414,812 9,424,297	44,658,667 10,120,158	50,032,582 11,171,337	62,026,665 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	163,338,603 52,142,039	170,756,526 54,485,252	184,663,717 57,395,589	200,637,194 58,830,919	219,688,663 61,722,907
Salaries as a % of operating expenses Median	37.10 36.68	36.58 36.56	35.26 36.37	35.06 35.93	33.28 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	10,765,155 1,449,244	10,695,355 1,475,986	17,134,145 1,563,078	20,800,387 1,721,954	44,487,996 2,991,828
Contract hours, direct-care Median	133,905.00 22,725	143,751.00 23,018.5	243,706.00 24,503.48	274,266.00 25,026.5	383,842.00 33,786
Contract wages, direct-care Median	80.39 64.67	74.40 64.53	70.31 65.06	75.84 68.97	115.90 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.