Cost report · CMS certification number 100284
WESTCHESTER GENERAL HOSPITAL
MIAMI, Florida · short-term acute care hospital
1. Finances, as filed
From this hospital’s Medicare cost report for the year ended 31 December 2024.
| Figure | As filed | Where it comes from |
|---|---|---|
| Total patient revenue | $180,950,968 | CMS-2552-10 worksheet G300000 line 100 column 100 |
| Contractual allowances | $138,691,113 | CMS-2552-10 worksheet G300000 line 200 column 100 |
| Net patient revenue | $42,259,855 | CMS-2552-10 worksheet G300000 line 300 column 100 |
| Total operating expenses | $62,697,096 | CMS-2552-10 worksheet G300000 line 400 column 100 |
| Income from service to patients | −$20,437,241 | CMS-2552-10 worksheet G300000 line 500 column 100 |
| Charity care, at charges | $2,233,629 | CMS-2552-10 worksheet S100001 line 2000 column 300 |
| Charity care, at cost | $698,018 | CMS-2552-10 worksheet S100001 line 2300 column 300 |
| Bad debt expense | $5,399,132 | CMS-2552-10 worksheet S100001 line 2600 column 100 |
| Bad debt other than Medicare, at cost | $1,705,059 | CMS-2552-10 worksheet S100001 line 2900 column 100 |
| Uncompensated care, at cost | $2,403,077 | CMS-2552-10 worksheet S100001 line 3000 column 100 |
| Total facility beds | 98 | CMS-2552-10 worksheet S300001 line 1400 column 200 |
| Cost-to-charge ratio | 0.3040 | CMS-2552-10 worksheet S100001 line 100 column 100 |
Cost report filed under CMS certification number 100284 for 1 January 2024 to 31 December 2024, as submitted. The public file it was read from.
2. Five hospitals in Florida of a similar size
Chosen for having bed counts close to this hospital’s, and listed by name. Not the state’s largest hospitals: a comparison only means something between hospitals of roughly the same size. Each figure is that hospital’s own filing; the reporting periods differ and each is shown.
| Hospital | Beds | Net patient revenue | Total operating expenses | Charity care, at cost | Uncompensated care, at cost | Period ended |
|---|---|---|---|---|---|---|
| ADVENTHEALTH PALM COAST | 99 | $281,024,074 | $236,346,417 | $9,577,783 | $10,491,254 | 31 December 2025 |
| LOWER KEYS MEDICAL CENTER | 99 | $138,279,775 | $103,206,026 | $7,250,956 | $10,804,757 | 30 September 2025 |
| OVIEDO MEDICAL CENTER | 96 | $150,326,049 | $145,916,449 | $11,206,992 | $12,049,669 | 31 December 2025 |
| THE VINES HOSPITAL | 98 | $18,072,666 | $19,934,111 | 30 June 2025 | ||
| VIERA HOSPITAL INC | 98 | $240,864,969 | $193,511,589 | $8,778,128 | $10,674,766 | 31 December 2025 |
| WESTCHESTER GENERAL HOSPITAL | 98 | $42,259,855 | $62,697,096 | $698,018 | $2,403,077 | 31 December 2024 |
3. Where this hospital sits
A position, not a score: the hospitals are counted, not ranked. Each line names the hospitals the position was taken over.
- 42ndpercentile of 38 hospitals in FL, same facility class, 50 to 99 bedsNet patient revenue
Net patient revenue across every hospital filing for 2024, with this one marked.
Middle half between $24,598,361 and $254,009,575, midpoint $66,618,481, across 5,815 hospitals.
- 47thpercentile of 38 hospitals in FL, same facility class, 50 to 99 bedsTotal operating expenses
Total operating expenses across every hospital filing for 2024, with this one marked.
Middle half between $26,225,891 and $244,733,108, midpoint $67,209,253, across 5,962 hospitals.
- 7thpercentile of 27 hospitals in FL, same facility class, 50 to 99 bedsCharity care, at cost
- 11thpercentile of 27 hospitals in FL, same facility class, 50 to 99 bedsUncompensated care, at cost
- 95thpercentile of 38 hospitals in FL, same facility class, 50 to 99 bedsTotal facility beds
Total facility beds across every hospital filing for 2024, with this one marked.
Middle half between 25 and 168, midpoint 62, across 5,925 hospitals.
- 87thpercentile of 30 hospitals in FL, same facility class, 50 to 99 bedsCost-to-charge ratio
Cost-to-charge ratio across every hospital filing for 2024, with this one marked.
Middle half between 0.1876 and 0.4639, midpoint 0.2748, across 4,570 hospitals.
4. Executive compensation and community benefit
Not in this report. Executive pay is filed on IRS Form 990 Part VII and community benefit on its Schedule H, under an employer identification number. The Medicare cost report does not carry that number, so nothing on the two documents names the same organization.
Every cost report on file
One row per filing, oldest first until you say otherwise. Every column orders both ways. Reporting periods differ between filings and the length of each is shown, because revenue over three months set beside revenue over twelve is a wrong number that looks right.
| Fiscal year ↑↓ | Period ended ↑↓ | Days ↑↓ | Form ↑↓ | Status ↑↓ | Beds ↑↓ | Net patient revenue ↑↓ | Total operating expenses ↑↓ | Income from service to patients ↑↓ | Charity care, at cost ↑↓ | Uncompensated care, at cost ↑↓ | Bad debt expense ↑↓ | Cost-to-charge ratio ↑↓ | Stamped by CMS |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1998 | 1998-12-31 | 364 | CMS-2552-96 | reopened | 100 | $26,539,665 | $32,774,266 | −$6,234,601 | 2005-04-18 | ||||
| 1999 | 1999-12-31 | 364 | CMS-2552-96 | reopened | 100 | $33,781,490 | $31,068,041 | $2,713,449 | 2025-03-24 | ||||
| 2000 | 2000-12-31 | 365 | CMS-2552-96 | reopened | 100 | $31,137,903 | $34,680,421 | −$3,542,518 | 2004-01-09 | ||||
| 2001 | 2001-12-31 | 364 | CMS-2552-96 | settled | 100 | $40,582,006 | $39,599,999 | $982,007 | 2004-09-29 | ||||
| 2002 | 2002-12-31 | 364 | CMS-2552-96 | reopened | 100 | $46,492,240 | $45,075,051 | $1,417,189 | 2025-03-14 | ||||
| 2003 | 2003-12-31 | 364 | CMS-2552-96 | reopened | 100 | $47,683,416 | $46,090,841 | $1,592,575 | 2025-03-24 | ||||
| 2004 | 2004-12-31 | 365 | CMS-2552-96 | reopened | 100 | $51,193,303 | $51,173,064 | $20,239 | 2025-03-24 | ||||
| 2005 | 2005-12-31 | 364 | CMS-2552-96 | settled with audit | 100 | $51,697,493 | $50,448,909 | $1,248,584 | 2009-09-17 | ||||
| 2006 | 2006-12-31 | 364 | CMS-2552-96 | reopened | 115 | $51,218,156 | $52,066,191 | −$848,035 | 2025-03-24 | ||||
| 2007 | 2007-12-31 | 364 | CMS-2552-96 | reopened | 123 | $48,348,999 | $54,531,741 | −$6,182,742 | 2024-08-30 | ||||
| 2008 | 2008-12-31 | 365 | CMS-2552-96 | reopened | 125 | $58,935,799 | $59,584,160 | −$648,361 | 2025-03-18 | ||||
| 2009 | 2009-12-31 | 364 | CMS-2552-96 | reopened | 125 | $59,226,208 | $59,787,622 | −$561,414 | 2025-03-18 | ||||
| 2010 | 2010-12-31 | 364 | CMS-2552-96 | reopened | 125 | $66,422,662 | $59,435,406 | $6,987,256 | 2024-08-30 | ||||
| 2011 | 2011-12-31 | 364 | CMS-2552-10 | reopened | 125 | $62,524,941 | $60,277,042 | $2,247,899 | $7,964,740 | $7,922,510 | 0.3317 | 2024-08-30 | |
| 2012 | 2012-12-31 | 365 | CMS-2552-10 | reopened | 125 | $62,142,229 | $65,265,995 | −$3,123,766 | $10,040,795 | $9,995,080 | 0.3348 | 2024-08-30 | |
| 2013 | 2013-12-31 | 364 | CMS-2552-10 | reopened | 125 | $60,355,248 | $68,067,099 | −$7,711,851 | $2,097,817 | $4,338,911 | $7,200,620 | 0.3170 | 2024-08-30 |
| 2014 | 2014-12-31 | 364 | CMS-2552-10 | reopened | 125 | $64,685,064 | $67,603,721 | −$2,918,657 | $3,531,846 | $4,464,245 | $3,369,145 | 0.2735 | 2022-03-18 |
| 2015 | 2015-12-31 | 364 | CMS-2552-10 | reopened | 125 | $63,729,122 | $69,287,966 | −$5,558,844 | $5,398,716 | $6,732,050 | $5,214,210 | 0.2513 | 2022-03-22 |
| 2016 | 2016-12-31 | 365 | CMS-2552-10 | settled with audit | 125 | $41,213,637 | $58,649,028 | −$17,435,391 | $22,250,277 | $23,259,270 | $3,709,691 | 0.2689 | 2020-12-11 |
| 2017 | 2017-12-31 | 364 | CMS-2552-10 | settled | 125 | $36,068,719 | $48,282,054 | −$12,213,335 | $1,909,445 | $2,868,390 | $3,906,491 | 0.2412 | 2021-08-06 |
| 2018 | 2018-12-31 | 364 | CMS-2552-10 | settled | 98 | $36,406,172 | $46,146,137 | −$9,739,965 | $1,264,132 | $2,785,356 | $7,630,094 | 0.1962 | 2022-08-30 |
| 2019 | 2019-12-31 | 364 | CMS-2552-10 | reopened | 98 | $35,197,898 | $43,865,402 | −$8,667,504 | $2,306,860 | $3,451,121 | $5,790,175 | 0.1942 | 2026-05-07 |
| 2020 | 2020-12-31 | 365 | CMS-2552-10 | reopened | 98 | $27,436,865 | $41,424,819 | −$13,987,954 | $2,082,088 | $3,525,786 | $5,003,352 | 0.2870 | 2026-06-30 |
| 2021 | 2021-12-31 | 364 | CMS-2552-10 | settled | 98 | $34,733,771 | $47,732,667 | −$12,998,896 | $1,692,552 | $2,973,082 | $4,738,677 | 0.2534 | 2025-06-25 |
| 2022 | 2022-12-31 | 364 | CMS-2552-10 | settled | 98 | $33,947,985 | $55,771,767 | −$21,823,782 | $268,468 | $924,127 | $2,079,629 | 0.2937 | 2026-03-24 |
| 2023 | 2023-12-31 | 364 | CMS-2552-10 | as submitted | 98 | $42,745,920 | $65,022,885 | −$22,276,965 | $137,508 | $627,242 | $2,006,954 | 0.1512 | 2026-01-29 |
| 2024 | 2024-12-31 | 365 | CMS-2552-10 | as submitted | 98 | $42,259,855 | $62,697,096 | −$20,437,241 | $698,018 | $2,403,077 | $5,399,132 | 0.3040 | 2025-06-16 |
How to read this report
Every figure above is printed as its source document printed it, with the exact place it came from beside it: the worksheet, line and column of the Medicare cost report this hospital filed under CMS certification number 100284. A reader holding the same public file can go to that cell.
Two forms are in use. CMS-2552-96 covers reports for 1996 through 2011 and CMS-2552-10 the ones since. The older form has no worksheet S-10, so on those years charity care, bad debt, uncompensated care and the cost-to-charge ratio have no cell to come from and no figure appears.
A figure the hospital’s filing does not carry is left out. Nothing here is estimated and nothing is carried in from another year. No percentage or ratio is calculated anywhere in this report: charity care and revenue sit in adjacent rows and the reader draws the relation.
Financial figures: CMS Healthcare Cost Report Information System, publication year 2024, file HOSP10FY2024.ZIP. Corrections: hello@velarionrecords.com. Velarion Records takes no position on any hospital, its finances or the programs it takes part in.
The full report for WESTCHESTER GENERAL HOSPITAL
Every figure on this page as a document you can keep, file or send on: the finances as filed with the worksheet, line and column each one came from, five hospitals of a similar size in the same state, the contract-pharmacy network year by year, and what changed on the record.