As of the July, 2022, release via CMS

DIVINE SAVIOR HOSPITAL

CMS id: 520041
2817 NEW PINERY ROAD, PORTAGE WI 53901. County: COLUMBIA
System: ASPIRUS INC.
CBSA: Madison, WI

The 166-bed, acute-care hospital had $-7,776,058 in net service to patients*, with a total profit margin of -0.28001% in fiscal year 2021, the latest year available.
It spent 1.75% of its operating expenses on uncompensated care and reported $5,082,081 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	37 118	37 118	37 119.5	37 118	37 119
Total beds Median	166 162	166 162	166 162	166 162	166 163.5
FTEs Median	704.29 788.06	665.31 793.42	706.90 806.03	708.62 787.61	609.18 804.34

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	97,489,121 150,932,746	98,548,795 158,950,878	100,293,610 168,696,998	89,314,831 163,454,693	93,251,511 186,589,412
Operating expenses Median	101,492,806 149,311,209	102,020,779 156,110,414	103,633,572 164,890,568	101,248,524 166,516,854	101,027,569 180,120,888
Net income from service 2 patients (NS2P) ? Median	-4,003,685 -964,173	-3,471,984 -643,601.5	-3,339,962 -116,254	-11,933,693 -5,025,862	-7,776,058 -1,284,564
NS2P margin ? Median	-4.11% -0.62	-3.52% -0.29	-3.33% 0.18	-13.36% -5.07	-8.34% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for DIVINE SAVIOR 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	3,866,752 5,089,215	4,622,097 4,572,541	3,777,144 5,268,134	11,685,803 13,092,619	7,493,961 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	115,714 224,999	139,790 199,009	74,727 206,870.5	112,539 194,343	2,275 249,496
⊳ Line 7: Investments ? ⊳ Median	1,094,888 299,524	1,262,759 188,688.5	795,192 370,813	1,131,604 309,361.5	5,409,217 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	10,888	12,708	7,237	10,590	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	259,614	255,192	246,678	197,830	100,272
⊳ 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	93,683
⊳ Line 18: Revenue from sale of medical records and abstracts	50,447	41,949	36,581	32,475	9,095
⊳ 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	2,335,201	2,909,699	2,616,729	10,200,765	1,879,419
Total income ? Median	-136,933 6,586,430	1,150,113 6,767,106	437,182 8,419,950	-247,890 8,094,175	-282,097 15,162,888
Non-operating expenses Median	0 146,289.5	0 164,857	0 89,880.5	2,551,575 106,761	0 31,473.5
Net income Median	-136,933 6,043,842	1,150,113 5,845,112	437,182 7,606,259	-2,799,465 7,283,041	-282,097 14,957,241
Net margin Median	-0.13510% 4.62%	1.11477% 4.42%	0.42008% 5.16%	-2.77173% 5.2%	-0.28001% 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 DIVINE SAVIOR 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	9,711,080 23,241,334	9,497,022 23,709,545	9,157,630 24,248,380	8,161,647 22,858,541	7,015,729 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	8,135,990 21,577,146	7,850,850 22,041,594	7,611,659 22,722,063	6,542,543 21,570,441	6,163,231 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	1,575,090 1,203,033	1,646,172 1,215,295	1,545,971 1,313,657	1,619,104 1,365,298	852,498 1,179,746
All outpatient revenue Median Click here to show/hide details	6,597,319 11,160,864	6,493,007 11,987,345	7,463,922 12,926,866	6,661,770 11,884,480	6,780,925 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	6,025,121 10,918,923	5,959,276 11,706,976	5,610,139 12,615,917	4,505,016 11,458,116	4,569,234 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	572,198 1,282,808	533,731 1,407,728	476,068 1,341,512	460,678 1,407,046	383,982 1,476,867
⊳ Community mental health clinics (CMHC) ⊳ Median	0 --	0 --	0 --	0 --	0 --
⊳ Rural health clinics ⊳ Median	0 618,038	0 697,279	1,377,715 690,232	1,696,076 684,010	1,827,709 670,558
⊳ 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	59,987 594,888	78,495 595,761	87,235 577,894	82,217 542,168	62,685 549,667
Outlier Median	91,151 582,572	134,223 538,116	39,055 212,434	8,679 126,559	11,674 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	2,584,232 3,662,910	1,811,536 3,730,911	3,377,510 4,081,319	0 4,643,908	5,082,081 4,389,147
Charity care Median	277,477 2,654,636	276,268 2,940,659	227,207 3,380,215	447,089 3,488,738	327,259 3,233,405
Uncompensated care (UCC) Median	2,200,073 5,147,790	2,429,016 5,337,617	1,893,934 5,711,082	2,171,083 5,923,418	1,765,153 5,508,107
UCC as a % of operating expenses Median	2.17% 3.24	2.38% 3.12	1.83% 3.21	2.14% 3.3	1.75% 2.86
Total shortfall/UCC Median	4,784,305 9,489,989	4,240,552 9,424,297	5,271,444 10,120,158	2,171,083 11,171,337	6,847,234 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	48,815,547 52,142,039	48,538,752 54,485,252	49,060,617 57,395,589	48,152,660 58,830,919	45,491,583 61,722,907
Salaries as a % of operating expenses Median	50.61 36.68	50.49 36.56	50.22 36.37	50.66 35.93	47.97 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	549,905 1,449,244	166,118 1,475,986	255,696 1,563,078	0 1,721,954	393,463 2,991,828
Contract hours, direct-care Median	6,077.43 22,725	2,711.09 23,018.5	4,111.14 24,503.48	0.00 25,026.5	2,786.00 33,786
Contract wages, direct-care Median	90.48 64.67	61.27 64.53	62.20 65.06	0.00 68.97	141.23 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.