As of the July, 2022, release via CMS

AURORA MEDICAL CENTER OF OSHKOSH

CMS id: 520198
855 N. WESTHAVEN DRIVE, OSHKOSH WI 54904. County: WINNEBAGO
System: AURORA HEALTH CARE
CBSA: Oshkosh-Neenah, WI

The 79-bed, acute-care hospital had $47,122,348 in net service to patients*, with a total profit margin of 22.37654% in fiscal year 2021, the latest year available.
It spent 1.69% of its operating expenses on uncompensated care and reported $8,747,194 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	53 118	60 118	60 119.5	60 118	60 119
Total beds Median	61 162	72 162	79 162	79 162	79 163.5
FTEs Median	550.59 788.06	566.42 793.42	604.16 806.03	529.23 787.61	536.70 804.34

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	153,752,674 150,932,746	159,261,155 158,950,878	185,845,073 168,696,998	188,616,174 163,454,693	216,920,708 186,589,412
Operating expenses Median	126,261,024 149,311,209	133,248,975 156,110,414	146,269,274 164,890,568	160,867,293 166,516,854	169,798,360 180,120,888
Net income from service 2 patients (NS2P) ? Median	27,491,650 -964,173	26,012,180 -643,601.5	39,575,799 -116,254	27,748,881 -5,025,862	47,122,348 -1,284,564
NS2P margin ? Median	17.88% -0.62	16.33% -0.29	21.30% 0.18	14.71% -5.07	21.72% -0.88

Range* of Net Service to Patient (NS2P) margins

= NS2P margin for AURORA MEDICAL CENTER OF OSHKOSH 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	798,496 5,089,215	822,919 4,572,541	1,170,240 5,268,134	7,769,637 13,092,619	1,889,075 12,369,236
⊳ Line 6: Contributions ? ⊳ Median	29,439 224,999	10,837 199,009	27,048 206,870.5	34,735 194,343	55,244 249,496
⊳ Line 7: Investments ? ⊳ Median	14,778 299,524	18,833 188,688.5	17,305 370,813	9,673 309,361.5	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	601,322	649,967	704,590	505,528	581,373
⊳ 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	75	92	98	0	0
⊳ Line 19: Tuition (fees, sale of textbooks, uniforms, etc.)	0	0	6,750	9,850	6,350
⊳ Line 20: Revenue from gifts, flowers, coffee shops, canteen	27,728	29,774	39,968	9,592	2,820
⊳ Line 21: Rental of vending machines	58	5,498	0	4,156	965
⊳ Line 22: Rental of hospital space	43,304	43,904	44,101	44,101	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	81,792	64,014	330,380	7,152,002	1,242,323
Total income ? Median	28,290,146 6,586,430	26,835,099 6,767,106	40,746,039 8,419,950	35,518,518 8,094,175	49,011,423 15,162,888
Non-operating expenses Median	89,281 146,289.5	72,094 164,857	32,490 89,880.5	-8,007 106,761	49,375 31,473.5
Net income Median	28,200,865 6,043,842	26,763,005 5,845,112	40,713,549 7,606,259	35,526,525 7,283,041	48,962,048 14,957,241
Net margin Median	18.24694% 4.62%	16.71809% 4.42%	21.77017% 5.16%	18.09017% 5.2%	22.37654% 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 MEDICAL CENTER OF OSHKOSH 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	9,734,279 23,241,334	8,398,325 23,709,545	9,799,584 24,248,380	10,935,018 22,858,541	10,391,086 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	9,734,279 21,577,146	8,398,325 22,041,594	9,799,584 22,722,063	10,935,018 21,570,441	10,391,086 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	12,741,734 11,160,864	14,698,876 11,987,345	16,676,811 12,926,866	15,193,752 11,884,480	17,637,916 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	12,741,734 10,918,923	14,698,876 11,706,976	16,676,811 12,615,917	15,193,752 11,458,116	17,637,916 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	0 3,250,551	0 3,386,837	0 3,360,806	0 3,508,953
Disproportionate-share hospital (DSH) Median	155,699 594,888	142,994 595,761	158,284 577,894	189,155 542,168	173,868 549,667
Outlier Median	219,155 582,572	121,016 538,116	48,444 212,434	53,830 126,559	63,039 139,139

Uncompensated care

Item	2017	2018	2019	2020	2021
Medicaid shortfall Median	6,084,738 3,662,910	7,761,859 3,730,911	6,949,104 4,081,319	8,428,446 4,643,908	8,747,194 4,389,147
Charity care Median	1,293,141 2,654,636	1,485,037 2,940,659	1,643,182 3,380,215	1,338,186 3,488,738	1,415,944 3,233,405
Uncompensated care (UCC) Median	2,445,657 5,147,790	2,651,844 5,337,617	3,147,465 5,711,082	2,722,413 5,923,418	2,867,114 5,508,107
UCC as a % of operating expenses Median	1.94% 3.24	1.99% 3.12	2.15% 3.21	1.69% 3.3	1.69% 2.86
Total shortfall/UCC Median	8,530,395 9,489,989	10,413,703 9,424,297	10,096,569 10,120,158	11,150,859 11,171,337	11,614,308 10,133,851

Labor costs

	2017	2018	2019	2020	2021
Total salaries Median	34,843,407 52,142,039	36,751,125 54,485,252	40,229,742 57,395,589	39,977,709 58,830,919	41,563,389 61,722,907
Salaries as a % of operating expenses Median	27.60 36.68	27.58 36.56	27.50 36.37	24.85 35.93	24.48 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	10,000 1,563,078	51,500 1,721,954	1,335,484 2,991,828
Contract hours, direct-care Median	0.00 22,725	0.00 23,018.5	105.00 24,503.48	465.00 25,026.5	8,427.51 33,786
Contract wages, direct-care Median	0.00 64.67	0.00 64.53	95.24 65.06	110.75 68.97	158.47 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.