As of the July, 2022, release via CMS

AURORA LAKELAND MEDICAL CENTER

CMS id: 520102
W3985 HIGHWAY NN, ELKHORN WI 53121. County: WALWORTH
System: AURORA HEALTH CARE
CBSA: Whitewater, WI

The 64-bed, acute-care hospital had $16,541,855 in net service to patients*, with a total profit margin of 20.40079% in fiscal year 2021, the latest year available.
It spent 3.09% of its operating expenses on uncompensated care and reported $2,068,853 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	33 118	42 118	42 119.5	42 118	42 119
Total beds Median	55 162	64 162	64 162	64 162	64 163.5
FTEs Median	299.60 788.06	301.38 793.42	307.57 806.03	268.40 787.61	270.45 804.34

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	65,976,337 150,932,746	67,367,985 158,950,878	70,306,348 168,696,998	69,715,296 163,454,693	83,290,970 186,589,412
Operating expenses Median	57,896,234 149,311,209	56,966,073 156,110,414	58,663,262 164,890,568	62,821,665 166,516,854	66,749,115 180,120,888
Net income from service 2 patients (NS2P) ? Median	8,080,103 -964,173	10,401,912 -643,601.5	11,643,086 -116,254	6,893,631 -5,025,862	16,541,855 -1,284,564
NS2P margin ? Median	12.25% -0.62	15.44% -0.29	16.56% 0.18	9.89% -5.07	19.86% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for AURORA LAKELAND MEDICAL CENTER 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	268,151 5,089,215	283,068 4,572,541	274,910 5,268,134	2,072,612 13,092,619	565,533 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	0 199,009	0 206,870.5	0 194,343	750 249,496
⊳ Line 7: Investments ? ⊳ Median	0 299,524	0 188,688.5	0 370,813	0 309,361.5	0 375,329
⊳ Line 8: Revenue from telephone service	NULL	NULL	NULL	NULL	NULL
⊳ Line 9: Revenue from tv and radio	--	--	--	--	--
⊳ Line 10: Purchase discounts	0	0	0	0	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	171,006	168,923	173,106	154,918	180,263
⊳ 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	0	0	0	0	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	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	0	0	46,000	14,477
⊳ 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	97,145	114,145	101,804	1,871,694	370,043
Total income ? Median	8,348,254 6,586,430	10,684,980 6,767,106	11,917,996 8,419,950	8,966,243 8,094,175	17,107,388 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	8,348,254 6,043,842	10,684,980 5,845,112	11,917,996 7,606,259	8,966,243 7,283,041	17,107,388 14,957,241
Net margin Median	12.60219% 4.62%	15.79426% 4.42%	16.88550% 5.16%	12.48991% 5.2%	20.40079% 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 AURORA LAKELAND MEDICAL CENTER 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	10,753,912 23,241,334	10,517,635 23,709,545	10,406,795 24,248,380	10,272,081 22,858,541	9,481,670 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	9,128,601 21,577,146	8,953,073 22,041,594	9,007,560 22,722,063	8,923,051 21,570,441	8,261,834 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	1,625,311 3,535,627	1,564,562 3,746,588	1,399,235 3,782,288	1,349,030 3,865,578	1,219,836 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	5,550,971 11,160,864	5,231,837 11,987,345	5,325,146 12,926,866	4,263,601 11,884,480	5,065,637 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	5,550,971 10,918,923	5,231,837 11,706,976	5,325,146 12,615,917	4,263,601 11,458,116	5,065,637 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	0 3,284,314	21,573 3,250,551	200,240 3,386,837	243,165 3,360,806	178,745 3,508,953
Disproportionate-share hospital (DSH) Median	159,127 594,888	148,714 595,761	146,511 577,894	131,543 542,168	118,929 549,667
Outlier Median	153,968 582,572	141,365 538,116	66,711 212,434	58,473 126,559	148,677 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	3,541,814 3,662,910	2,238,679 3,730,911	1,968,583 4,081,319	1,762,083 4,643,908	2,068,853 4,389,147
Charity care Median	1,357,571 2,654,636	1,412,514 2,940,659	1,630,709 3,380,215	1,178,253 3,488,738	1,361,728 3,233,405
Uncompensated care (UCC) Median	2,227,512 5,147,790	2,220,509 5,337,617	2,454,137 5,711,082	2,126,806 5,923,418	2,063,270 5,508,107
UCC as a % of operating expenses Median	3.85% 3.24	3.90% 3.12	4.18% 3.21	3.39% 3.3	3.09% 2.86
Total shortfall/UCC Median	5,769,326 9,489,989	4,459,188 9,424,297	4,422,720 10,120,158	3,888,889 11,171,337	4,132,123 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	19,298,283 52,142,039	19,903,333 54,485,252	20,843,761 57,395,589	21,023,758 58,830,919	22,075,115 61,722,907
Salaries as a % of operating expenses Median	33.33 36.68	34.94 36.56	35.53 36.37	33.47 35.93	33.07 35.24
Intern, resident salaries* Median	0 2,598,592	0 2,686,824	0 2,753,773	112,248 2,937,156	85,610 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	832,193 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	6,536.00 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 64.53	0.00 65.06	0.00 68.97	127.32 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.