As of the July, 2022, release via CMS

WEST ALLIS MEMORIAL HOSPITAL

CMS id: 520139
8901 WEST LINCOLN AVENUE, WEST ALLIS WI 53227. County: MILWAUKEE
System: AURORA HEALTHCARE
CBSA: Milwaukee-Waukesha, WI

The 202-bed, acute-care hospital had $63,317,176 in net service to patients*, with a total profit margin of 22.66018% in fiscal year 2021, the latest year available.
It spent 2.12% of its operating expenses on uncompensated care and reported $7,914,635 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	220 118	220 118	213 119.5	163 118	163 119
Total beds Median	291 162	277 162	274 162	234 162	202 163.5
FTEs Median	1,076.59 788.06	1,095.55 793.42	1,142.01 806.03	1,005.09 787.61	992.14 804.34

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	271,565,874 150,932,746	278,753,387 158,950,878	280,578,870 168,696,998	265,735,307 163,454,693	299,356,124 186,589,412
Operating expenses Median	217,949,029 149,311,209	212,166,632 156,110,414	221,791,647 164,890,568	224,625,926 166,516,854	236,038,948 180,120,888
Net income from service 2 patients (NS2P) ? Median	53,616,845 -964,173	66,586,755 -643,601.5	58,787,223 -116,254	41,109,381 -5,025,862	63,317,176 -1,284,564
NS2P margin ? Median	19.74% -0.62	23.89% -0.29	20.95% 0.18	15.47% -5.07	21.15% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for WEST ALLIS 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	8,792,505 5,089,215	5,401,274 4,572,541	5,403,273 5,268,134	22,208,401 13,092,619	5,715,475 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	0 224,999	19,340 199,009	26,713 206,870.5	7,207 194,343	0 249,496
⊳ Line 7: Investments ? ⊳ Median	138,474 299,524	36,842 188,688.5	23,700 370,813	14,426 309,361.5	6,677 375,329
⊳ 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	645,987	1,581,182	1,621,866	1,210,835	1,369,499
⊳ 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	854	650	280	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	275,847	268,782	244,701	86,366	163,581
⊳ Line 21: Rental of vending machines	0	0	0	0	0
⊳ Line 22: Rental of hospital space	0	1,726,478	1,587,657	1,486,402	343,818
⊳ 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	7,731,343	1,768,000	1,898,356	19,403,165	3,831,900
Total income ? Median	62,409,350 6,586,430	71,988,029 6,767,106	64,190,496 8,419,950	63,317,782 8,094,175	69,032,651 15,162,888
Non-operating expenses Median	706,035 146,289.5	0 164,857	-79,654 89,880.5	-112,210 106,761	-97,122 31,473.5
Net income Median	61,703,315 6,043,842	71,988,029 5,845,112	64,270,150 7,606,259	63,429,992 7,283,041	69,129,773 14,957,241
Net margin Median	22.00873% 4.62%	25.33410% 4.42%	22.47348% 5.16%	22.02861% 5.2%	22.66018% 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 WEST ALLIS 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	27,114,638 23,241,334	25,226,872 23,709,545	21,309,432 24,248,380	18,942,142 22,858,541	19,864,421 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	27,114,638 21,577,146	25,226,872 22,041,594	21,309,432 22,722,063	18,942,142 21,570,441	19,864,421 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	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	10,108,254 11,160,864	11,316,521 11,987,345	11,837,757 12,926,866	9,576,685 11,884,480	10,972,954 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	10,108,254 10,918,923	11,316,521 11,706,976	11,837,757 12,615,917	9,576,685 11,458,116	10,972,954 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	59,443 3,284,314	44,824 3,250,551	49,183 3,386,837	52,457 3,360,806	106,805 3,508,953
Disproportionate-share hospital (DSH) Median	896,654 594,888	801,660 595,761	718,845 577,894	707,765 542,168	675,703 549,667
Outlier Median	289,526 582,572	273,081 538,116	89,207 212,434	64,092 126,559	30,953 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	12,180,964 3,662,910	9,450,429 3,730,911	7,875,761 4,081,319	7,081,929 4,643,908	7,914,635 4,389,147
Charity care Median	2,880,309 2,654,636	2,964,330 2,940,659	3,544,361 3,380,215	2,101,111 3,488,738	2,637,974 3,233,405
Uncompensated care (UCC) Median	4,876,893 5,147,790	4,975,637 5,337,617	5,653,713 5,711,082	4,235,661 5,923,418	5,014,670 5,508,107
UCC as a % of operating expenses Median	2.24% 3.24	2.35% 3.12	2.55% 3.21	1.89% 3.3	2.12% 2.86
Total shortfall/UCC Median	17,057,857 9,489,989	14,426,066 9,424,297	13,529,474 10,120,158	11,317,590 11,171,337	12,929,305 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	68,163,998 52,142,039	70,522,118 54,485,252	74,359,258 57,395,589	75,464,628 58,830,919	77,032,468 61,722,907
Salaries as a % of operating expenses Median	31.28 36.68	33.24 36.56	33.53 36.37	33.60 35.93	32.64 35.24
Intern, resident salaries* Median	98,883 2,598,592	64,355 2,686,824	121,750 2,753,773	55,385 2,937,156	67,790 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	1,652,916 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	9,588.79 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 64.53	0.00 65.06	0.00 68.97	172.38 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.