As of the July, 2022, release via CMS

BELLIN MEMORIAL HOSPITAL

CMS id: 520049
744 S WEBSTER AVENUE, GREEN BAY WI 54305. County: BROWN
System: BELLIN HEALTH SYSTEM
CBSA: Green Bay, WI

The 175-bed, acute-care hospital had $115,504,198 in net service to patients*, with a total profit margin of 14.85908% in fiscal year 2021, the latest year available.
It spent 1.27% of its operating expenses on uncompensated care and reported $7,929,641 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	145 118	145 118	145 119.5	145 118	145 119
Total beds Median	175 162	175 162	175 162	175 162	175 163.5
FTEs Median	2,749.15 788.06	2,749.15 793.42	2,998.75 806.03	3,029.37 787.61	3,291.23 804.34

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	472,485,721 150,932,746	501,397,865 158,950,878	549,813,538 168,696,998	559,467,433 163,454,693	625,602,986 186,589,412
Operating expenses Median	453,921,309 149,311,209	489,039,158 156,110,414	525,045,350 164,890,568	556,278,355 166,516,854	510,098,788 180,120,888
Net income from service 2 patients (NS2P) ? Median	18,564,412 -964,173	12,358,707 -643,601.5	24,768,188 -116,254	3,189,078 -5,025,862	115,504,198 -1,284,564
NS2P margin ? Median	3.93% -0.62	2.46% -0.29	4.50% 0.18	0.57% -5.07	18.46% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for BELLIN MEMORIAL 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	30,256,894 5,089,215	27,497,114 4,572,541	24,449,139 5,268,134	48,038,852 13,092,619	78,683,192 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	11,537,112 299,524	10,195,809 188,688.5	8,444,861 370,813	15,290,009 309,361.5	30,128,678 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	659,726	722,161	877,214	956,017	163,324
⊳ Line 11: Rebates and refunds of expenses	0	0	0	0	0
⊳ Line 12: Parking lot receipts	26,792	22,353	20,598	20,378	21,078
⊳ Line 13: Revenue from laundry and linen service	0	0	0	0	0
⊳ Line 14: Revenue from meals sold to emplyees and guests	1,331,958	1,428,529	1,566,341	984,534	1,138,004
⊳ 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	322,391	201,523	167,521	201,321	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	11,242	11,261	8,124	9,073	6,633
⊳ 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	16,367,673	14,915,478	13,364,480	30,577,520	47,225,475
Total income ? Median	48,821,306 6,586,430	39,855,821 6,767,106	49,217,327 8,419,950	51,227,930 8,094,175	194,187,390 15,162,888
Non-operating expenses Median	6,585,102 146,289.5	13,121,113 164,857	9,784,848 89,880.5	4,487,927 106,761	89,536,968 31,473.5
Net income Median	42,236,204 6,043,842	26,734,708 5,845,112	39,432,479 7,606,259	46,740,003 7,283,041	104,650,422 14,957,241
Net margin Median	8.40116% 4.62%	5.05482% 4.42%	6.86663% 5.16%	7.69375% 5.2%	14.85908% 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 BELLIN MEMORIAL 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	31,781,804 23,241,334	28,962,893 23,709,545	29,665,149 24,248,380	27,291,496 22,858,541	29,410,536 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	29,042,156 21,577,146	26,894,999 22,041,594	27,111,035 22,722,063	25,347,440 21,570,441	27,110,626 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	2,739,648 3,535,627	2,067,894 3,746,588	2,554,114 3,782,288	1,944,056 3,865,578	2,299,910 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	25,415,309 11,160,864	29,176,643 11,987,345	31,099,925 12,926,866	27,831,059 11,884,480	32,166,338 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	24,513,100 10,918,923	28,146,329 11,706,976	29,945,738 12,615,917	26,816,701 11,458,116	30,982,854 12,776,716
⊳ Home Health agencies (HHA) ⊳ Median	902,209 1,282,808	1,030,314 1,407,728	1,154,187 1,341,512	1,014,358 1,407,046	1,183,484 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	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	385,449 594,888	392,961 595,761	440,009 577,894	386,569 542,168	562,051 549,667
Outlier Median	866,607 582,572	811,368 538,116	562,341 212,434	587,442 126,559	631,503 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	9,860,340 3,662,910	10,485,483 3,730,911	10,420,437 4,081,319	5,996,365 4,643,908	7,929,641 4,389,147
Charity care Median	4,473,211 2,654,636	4,506,354 2,940,659	5,360,191 3,380,215	6,792,330 3,488,738	4,878,150 3,233,405
Uncompensated care (UCC) Median	7,328,660 5,147,790	6,527,836 5,337,617	8,082,763 5,711,082	10,443,671 5,923,418	6,494,158 5,508,107
UCC as a % of operating expenses Median	1.61% 3.24	1.33% 3.12	1.54% 3.21	1.88% 3.3	1.27% 2.86
Total shortfall/UCC Median	17,189,000 9,489,989	17,013,319 9,424,297	18,503,200 10,120,158	16,440,036 11,171,337	14,423,799 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	213,065,927 52,142,039	229,277,484 54,485,252	243,022,695 57,395,589	259,711,169 58,830,919	246,599,918 61,722,907
Salaries as a % of operating expenses Median	46.94 36.68	46.88 36.56	46.29 36.37	46.69 35.93	48.34 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	0 1,449,244	0 1,475,986	0 1,563,078	0 1,721,954	3,283,619 2,991,828
Contract hours, direct-care Median	0.00 22,725	0.00 23,018.5	0.00 24,503.48	0.00 25,026.5	18,885.29 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 64.53	0.00 65.06	0.00 68.97	173.87 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.