As of the July, 2022, release via CMS

CITY HOSPITAL INC.

CMS id: 510008
DRY RUN ROAD, MARTINSBURG WV 25401. County: BERKELEY
System: WEST VIRGINIA UNIVERSITY HOSPITALS-E
CBSA: Hagerstown-Martinsburg, MD-WV

The 186-bed, acute-care hospital had $7,860,022 in net service to patients*, with a total profit margin of 9.03647% in fiscal year 2021, the latest year available.
It spent 2.94% of its operating expenses on uncompensated care and reported $9,751,062 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	122 118	122 118	122 119.5	135 118	135 119
Total beds Median	169 162	169 162	169 162	182 162	186 163.5
FTEs Median	990.68 788.06	1,027.18 793.42	1,054.76 806.03	1,036.95 787.61	1,016.36 804.34

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	204,882,789 150,932,746	215,840,577 158,950,878	232,002,510 168,696,998	248,338,169 163,454,693	281,273,022 186,589,412
Operating expenses Median	194,555,632 149,311,209	212,785,965 156,110,414	232,880,928 164,890,568	257,124,611 166,516,854	273,413,000 180,120,888
Net income from service 2 patients (NS2P) ? Median	10,327,157 -964,173	3,054,612 -643,601.5	-878,418 -116,254	-8,786,442 -5,025,862	7,860,022 -1,284,564
NS2P margin ? Median	5.04% -0.62	1.42% -0.29	-0.38% 0.18	-3.54% -5.07	2.79% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for CITY HOSPITAL INC. 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	12,976,573 5,089,215	9,660,438 4,572,541	14,834,699 5,268,134	19,586,090 13,092,619	19,301,294 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	42,990 224,999	37,603 199,009	57,341 206,870.5	240,446 194,343	101,223 249,496
⊳ Line 7: Investments ? ⊳ Median	2,125,599 299,524	1,313,059 188,688.5	1,807,655 370,813	2,330,585 309,361.5	2,531,749 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	8,--93	--	--
⊳ Line 10: Purchase discounts	358,609	309,047	0	10,416	11,658
⊳ 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	481,468	539,749	563,104	393,596	422,941
⊳ Line 15: Revenue from rental of living quarters	0	0	0	91,486	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	6,070,516	5,648,538	5,675,472	7,102,469	8,411,085
⊳ Line 18: Revenue from sale of medical records and abstracts	0	0	0	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	432	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	3,300	0	0	0	239,399
⊳ 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	3,893,659	1,812,442	6,723,034	9,417,092	7,583,239
Total income ? Median	23,303,730 6,586,430	12,715,050 6,767,106	13,956,281 8,419,950	10,799,648 8,094,175	27,161,316 15,162,888
Non-operating expenses Median	0 146,289.5	2,273,628 164,857	240,281 89,880.5	286,386 106,761	-1 31,473.5
Net income Median	23,303,730 6,043,842	10,441,422 5,845,112	13,716,000 7,606,259	10,513,262 7,283,041	27,161,317 14,957,241
Net margin Median	10.69669% 4.62%	4.63032% 4.42%	5.55670% 5.16%	3.92397% 5.2%	9.03647% 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 CITY HOSPITAL INC. 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	27,160,226 23,241,334	29,571,406 23,709,545	31,381,246 24,248,380	30,185,146 22,858,541	29,390,643 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	26,342,627 21,577,146	28,500,029 22,041,594	30,522,724 22,722,063	29,518,322 21,570,441	28,883,126 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	817,599 1,845,420	1,071,377 1,757,392	858,522 1,738,842	666,824 1,510,463	507,517 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	20,980,668 11,160,864	20,196,616 11,987,345	22,795,240 12,926,866	22,801,678 11,884,480	22,744,504 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	19,403,086 10,918,923	18,874,914 11,706,976	22,021,132 12,615,917	22,801,678 11,458,116	22,744,504 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	1,577,582 1,282,808	1,321,702 1,407,728	774,108 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	262,556 3,284,314	283,371 3,250,551	303,385 3,386,837	262,579 3,360,806	262,670 3,508,953
Disproportionate-share hospital (DSH) Median	971,830 594,888	1,139,280 595,761	1,019,706 577,894	997,886 542,168	848,769 549,667
Outlier Median	621,102 582,572	613,742 538,116	85,046 212,434	83,123 126,559	126,233 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	10,803,094 3,662,910	14,129,504 3,730,911	15,364,705 4,081,319	4,730,050 4,643,908	9,751,062 4,389,147
Charity care Median	4,477,838 2,654,636	2,692,918 2,940,659	1,903,969 3,380,215	4,670,726 3,488,738	4,786,289 3,233,405
Uncompensated care (UCC) Median	7,005,394 5,147,790	5,914,282 5,337,617	5,977,678 5,711,082	8,844,137 5,923,418	8,030,854 5,508,107
UCC as a % of operating expenses Median	3.60% 3.24	2.78% 3.12	2.57% 3.21	3.44% 3.3	2.94% 2.86
Total shortfall/UCC Median	17,808,488 9,489,989	20,043,786 9,424,297	21,342,383 10,120,158	13,574,187 11,171,337	17,781,916 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	61,125,468 52,142,039	66,095,578 54,485,252	69,392,937 57,395,589	71,521,842 58,830,919	71,345,507 61,722,907
Salaries as a % of operating expenses Median	31.43 36.68	31.07 36.56	29.81 36.37	27.82 35.93	26.09 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	363,000 1,204,885	0 1,279,653	0 1,469,317
Contract adjusted salaries, direct-care Median	1,192,427 1,449,244	1,371,765 1,475,986	1,793,953 1,563,078	2,762,988 1,721,954	12,319,733 2,991,828
Contract hours, direct-care Median	17,221.04 22,725	17,915.50 23,018.5	28,372.00 24,503.48	40,514.00 25,026.5	116,447.00 33,786
Contract wages, direct-care Median	69.24 64.67	76.57 64.53	63.23 65.06	68.20 68.97	105.80 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.