As of the July, 2022, release via CMS

WEST VIRGINIA UNIVERSITY HOSPITALS

CMS id: 510001
MEDICAL CENTER DRIVE, MORGANTOWN WV 26506. County: MONONGALIA
System: WEST VIRGINIA UNITED HEALTH SYSTEM
CBSA: Morgantown, WV

The 675-bed, acute-care hospital had $-166,553,051 in net service to patients*, with a total profit margin of 10.12003% in fiscal year 2021, the latest year available.
It spent 1.53% of its operating expenses on uncompensated care and reported $66,517,880 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	440 118	473 118	473 119.5	484 118	489 119
Total beds Median	621 162	652 162	659 162	670 162	675 163.5
FTEs Median	5,925.50 788.06	5,930.49 793.42	6,256.12 806.03	6,458.23 787.61	6,625.59 804.34

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	998,657,550 150,932,746	1,114,233,284 158,950,878	1,213,080,292 168,696,998	1,205,993,981 163,454,693	1,391,372,432 186,589,412
Operating expenses Median	1,057,703,702 149,311,209	1,187,736,000 156,110,414	1,309,324,877 164,890,568	1,417,523,949 166,516,854	1,557,925,483 180,120,888
Net income from service 2 patients (NS2P) ? Median	-59,046,152 -964,173	-73,502,716 -643,601.5	-96,244,585 -116,254	-211,529,968 -5,025,862	-166,553,051 -1,284,564
NS2P margin ? Median	-5.91% -0.62	-6.60% -0.29	-7.93% 0.18	-17.54% -5.07	-11.97% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for WEST VIRGINIA UNIVERSITY HOSPITALS 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	143,201,468 5,089,215	110,773,899 4,572,541	183,568,599 5,268,134	313,988,821 13,092,619	341,967,681 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	377,700 194,343	-415 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	41,923,258 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	0	58,661	68,640	68,760
⊳ 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	6,587,987	7,558,669	8,414,833	6,395,240	7,013,425
⊳ 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	43,942,071	51,223,073	65,231,796	105,034,214	135,345,229
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	2,016,019	2,082,231	2,444,149	2,370,996	2,589,362
⊳ 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	3,247,980	3,264,498	3,302,668	3,651,571	5,017,160
⊳ 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	87,407,411	46,645,428	104,116,492	196,090,460	150,010,902
Total income ? Median	84,155,316 6,586,430	37,271,183 6,767,106	87,324,014 8,419,950	102,458,853 8,094,175	175,414,630 15,162,888
Non-operating expenses Median	0 146,289.5	46,505,826 164,857	3,032,014 89,880.5	27,410,853 106,761	4 31,473.5
Net income Median	84,155,316 6,043,842	-9,234,643 5,845,112	84,292,000 7,606,259	75,048,000 7,283,041	175,414,626 14,957,241
Net margin Median	7.37003% 4.62%	-0.75384% 4.42%	6.03530% 5.16%	4.93742% 5.2%	10.12003% 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 WEST VIRGINIA UNIVERSITY HOSPITALS 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	168,136,608 23,241,334	178,113,500 23,709,545	188,239,838 24,248,380	173,481,209 22,858,541	178,788,829 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	166,111,669 21,577,146	176,078,345 22,041,594	186,134,367 22,722,063	171,512,519 21,570,441	177,429,819 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	2,024,939 1,845,420	2,035,155 1,757,392	2,105,471 1,738,842	1,968,690 1,510,463	1,359,010 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	66,833,972 11,160,864	72,594,468 11,987,345	74,279,540 12,926,866	73,988,701 11,884,480	83,760,753 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	66,833,972 10,918,923	72,594,468 11,706,976	74,279,540 12,615,917	73,988,701 11,458,116	83,760,753 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	33,413,505 3,284,314	34,152,782 3,250,551	35,173,127 3,386,837	32,040,302 3,360,806	32,417,025 3,508,953
Disproportionate-share hospital (DSH) Median	6,134,995 594,888	6,995,481 595,761	6,546,883 577,894	6,048,120 542,168	5,628,977 549,667
Outlier Median	10,633,233 582,572	13,030,874 538,116	2,385,840 212,434	2,152,715 126,559	2,151,621 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	64,170,479 3,662,910	69,517,884 3,730,911	62,968,076 4,081,319	88,738,532 4,643,908	66,517,880 4,389,147
Charity care Median	10,933,405 2,654,636	9,598,227 2,940,659	16,071,837 3,380,215	22,936,758 3,488,738	15,380,159 3,233,405
Uncompensated care (UCC) Median	18,948,680 5,147,790	19,086,539 5,337,617	25,399,328 5,711,082	32,678,399 5,923,418	23,913,997 5,508,107
UCC as a % of operating expenses Median	1.79% 3.24	1.61% 3.12	1.94% 3.21	2.31% 3.3	1.53% 2.86
Total shortfall/UCC Median	83,119,159 9,489,989	88,604,423 9,424,297	88,367,404 10,120,158	121,416,931 11,171,337	90,431,877 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	327,723,515 52,142,039	347,732,081 54,485,252	363,261,725 57,395,589	394,695,333 58,830,919	433,321,996 61,722,907
Salaries as a % of operating expenses Median	30.98 36.68	29.28 36.56	27.74 36.37	27.84 35.93	27.81 35.24
Intern, resident salaries* Median	20,666,471 2,598,592	21,828,688 2,686,824	23,078,945 2,753,773	25,321,503 2,937,156	26,592,033 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	3,392,406 1,449,244	7,165,266 1,475,986	5,644,750 1,563,078	3,522,835 1,721,954	4,083,465 2,991,828
Contract hours, direct-care Median	52,092.22 22,725	110,647.61 23,018.5	87,030.00 24,503.48	53,079.86 25,026.5	39,786.76 33,786
Contract wages, direct-care Median	65.12 64.67	64.76 64.53	64.86 65.06	66.37 68.97	102.63 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.