As of the July, 2022, release via CMS

WHEELING HOSPITAL

CMS id: 510050
1 MEDICAL PARK, WHEELING WV 26003. County: OHIO
System: --
CBSA: Wheeling, WV-OH

The 367-bed, acute-care hospital had $-38,841,666 in net service to patients*, with a total profit margin of -0.41031% in fiscal year 2021, the latest year available.
It spent 3.00% of its operating expenses on uncompensated care and reported $27,645,298 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	201 118	201 118	201 119.5	201 118	201 119
Total beds Median	343 162	348 162	367 162	367 162	367 163.5
FTEs Median	2,238.89 788.06	2,377.01 793.42	2,502.00 806.03	2,808.03 787.61	2,637.84 804.34

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	334,033,390 150,932,746	357,853,955 158,950,878	387,517,056 168,696,998	388,753,896 163,454,693	397,352,675 186,589,412
Operating expenses Median	332,961,118 149,311,209	379,549,110 156,110,414	414,727,113 164,890,568	447,907,250 166,516,854	436,194,341 180,120,888
Net income from service 2 patients (NS2P) ? Median	1,072,272 -964,173	-21,695,155 -643,601.5	-27,210,057 -116,254	-59,153,354 -5,025,862	-38,841,666 -1,284,564
NS2P margin ? Median	0.32% -0.62	-6.06% -0.29	-7.02% 0.18	-15.22% -5.07	-9.78% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for WHEELING 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	32,470,265 5,089,215	26,696,103 4,572,541	20,436,017 5,268,134	42,006,783 13,092,619	37,059,238 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	5,842 224,999	6,019 199,009	9,058 206,870.5	15,215 194,343	91,014 249,496
⊳ Line 7: Investments ? ⊳ Median	4,526,922 299,524	10,975,576 188,688.5	2,292,936 370,813	1,496,742 309,361.5	9,811,007 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	3,663	--	--	--
⊳ Line 10: Purchase discounts	13,170,771	0	0	0	0
⊳ Line 11: Rebates and refunds of expenses	0	1,188,968	1,227,060	1,837,801	1,807,058
⊳ Line 12: Parking lot receipts	0	0	0	0	0
⊳ Line 13: Revenue from laundry and linen service	0	34	19	0	3,729
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,535,607	1,697,163	1,865,308	1,846,992	1,648,091
⊳ 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	6,085,159	7,659,745	8,823,526	9,262,632	10,341,974
⊳ Line 18: Revenue from sale of medical records and abstracts	271,406	78,349	72,502	220,182	212,432
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	89,791	234,770	434,206	144,648	65,547
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	250,006	262,763	287,984	228,427	547,985
⊳ Line 21: Rental of vending machines	75,048	3,409	10,003	0	0
⊳ Line 22: Rental of hospital space	927,639	762,833	720,730	712,073	44,562
⊳ Line 23: Gov appropriations ? ⊳ Median	591,338 1,017,693	0 983,261.5	301,536 1,173,286	18,882,285 1,987,202	7,575,495 1,597,664
⊳ Sum Line 24	4,934,282	3,822,811	4,391,149	7,359,786	4,910,344
Total income ? Median	33,542,537 6,586,430	5,000,948 6,767,106	-6,774,040 8,419,950	-17,146,571 8,094,175	-1,782,428 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	33,542,537 6,043,842	5,000,948 5,845,112	-6,774,040 7,606,259	-17,146,571 7,283,041	-1,782,428 14,957,241
Net margin Median	9.15203% 4.62%	1.30047% 4.42%	-1.66049% 5.16%	-3.98053% 5.2%	-0.41031% 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 WHEELING 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	35,817,351 23,241,334	39,202,583 23,709,545	44,761,549 24,248,380	47,522,560 22,858,541	41,978,635 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	34,778,467 21,577,146	38,632,278 22,041,594	43,561,750 22,722,063	45,922,496 21,570,441	40,728,153 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	1,038,884 1,203,033	570,305 1,215,295	1,199,799 1,313,657	1,600,064 1,365,298	1,250,482 1,179,746
All outpatient revenue Median Click here to show/hide details	30,971,519 11,160,864	33,185,979 11,987,345	39,176,236 12,926,866	41,795,663 11,884,480	36,898,081 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	30,144,863 10,918,923	32,496,057 11,706,976	38,491,776 12,615,917	40,562,258 11,458,116	35,884,609 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	826,656 1,282,808	689,922 1,407,728	684,460 1,341,512	1,233,405 1,407,046	1,013,472 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	2,639,118 3,284,314	2,883,815 3,250,551	3,260,818 3,386,837	3,336,146 3,360,806	2,987,892 3,508,953
Disproportionate-share hospital (DSH) Median	751,428 594,888	805,908 595,761	910,924 577,894	972,435 542,168	631,305 549,667
Outlier Median	633,221 582,572	1,021,316 538,116	242,751 212,434	264,875 126,559	75,638 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	13,936,927 3,662,910	16,797,890 3,730,911	16,197,120 4,081,319	13,734,699 4,643,908	27,645,298 4,389,147
Charity care Median	5,071,910 2,654,636	1,791,501 2,940,659	3,634,787 3,380,215	5,846,184 3,488,738	4,410,668 3,233,405
Uncompensated care (UCC) Median	10,047,838 5,147,790	5,257,455 5,337,617	9,208,944 5,711,082	12,959,523 5,923,418	13,083,982 5,508,107
UCC as a % of operating expenses Median	3.02% 3.24	1.39% 3.12	2.22% 3.21	2.89% 3.3	3.00% 2.86
Total shortfall/UCC Median	23,984,765 9,489,989	22,055,345 9,424,297	25,406,064 10,120,158	26,694,222 11,171,337	40,729,280 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	139,190,441 52,142,039	153,281,209 54,485,252	169,736,566 57,395,589	186,952,957 58,830,919	178,708,309 61,722,907
Salaries as a % of operating expenses Median	41.80 36.68	40.39 36.56	40.93 36.37	41.74 35.93	40.97 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	1,336,236 1,449,244	3,839,648 1,475,986	1,228,564 1,563,078	958,569 1,721,954	958,569 2,991,828
Contract hours, direct-care Median	21,588.70 22,725	55,956.12 23,018.5	16,405.00 24,503.48	12,273.00 25,026.5	12,273.00 33,786
Contract wages, direct-care Median	61.90 64.67	68.62 64.53	74.89 65.06	78.10 68.97	78.10 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.