Hospital Financials
Hospitals file detailed annual financial disclosure reports and less detailed quarterly financial reports with OSHPD. Follow the links below to see available data products based on reports filed with OSHPD.
Hospital Annual Disclosure Report
Individual Reports
Hospital Annual Disclosure Reports are available for individual hospitals.
Complete Data Set
The Complete Set of Hospital Annual Financial data contains desk-audited data collected from all acute care hospitals licensed by the State of California. The information collected includes general hospital information, type of ownership, medical staff specialties, hospital services inventory, number of beds, utilization data by payer, balance sheets, statements of changes in equity, income statements, statements of cash flows, revenues by payer, expenses by natural classification, cost allocation statistics and calculations, and labor hours and hourly rates.
Data are presented in a format where facilities are listed from top to bottom, and data fields span across columns. Due to the large file size, it is recommended to select and save the file on your computer before opening the file.
Pivot Profiles
If you need technical assistance or would like to request earlier files, please email dataandreports@oshpd.ca.gov or call (916) 326-3802.
Hospital Annual Financial Data: Selected Data
Due to the large size of the complete data set, a selected set of data representing a wide range of commonly used data items, has been created that can be easily managed and downloaded. The selected data file includes general hospital information, utilization data by payer, revenue data by payer, expense data by natural expense category, financial ratios, and labor information.
If you need technical assistance or would like to request earlier files, please email dataandreports@oshpd.ca.gov or call (916) 326-3802.
Hospital Annual Financial Disclosure Trend Reports
Hospital trends pivot and charts show a five year trend in hospital annual financial disclosure report data.
Quarterly Financial and Utilization Report
Complete Data Set
The complete data set contains all of the data reported by hospitals. Data are available by individual calendar quarters.
If you need data for individual quarters for prior years, please email dataandreports@oshpd.ca.gov or call (916) 326-3802.
OSHPD revised instructions in Hospital Technical Letter No. 33 for reporting Medicare Accelerated/Advance Payments after hospitals submitted reports for calendar quarters ending 9/30/2020 and 12/31/2020. Revised instructions may have an impact on the level of Medicare Traditional contractual adjustments and Medicare Traditional net patient revenue amounts reported.
Sum of Four Quarters Data Set
Each file consists of a sum of four quarters of data for the calendar quarter ending on the quarter. Files are updated quarterly in order to reflect all corrections made by OSHPD audit staff and hospital representatives during the review process. Comparison of previously released data files with revised data files may not have a material effect on statewide aggregations, but may have a significant effect on data for individual hospitals.
Quarterly Profile Characteristics
Quarterly Profile Characteristics provides quarterly financial data for individual hospitals, or you may select data for categories that aggregate hospital financial data. You may select data for individual quarters, or you may select data for the sum of four quarters.
Summary Trends
The following file shows recent trends in hospital quarterly financial and utilization data. Quarterly Hospital Financial and Utilization data have been aggregated into calendar years (CYs) to produce multi-year trend charts. In addition, some charts describe changes from CY 2014 to CY 2015.
SB 343
SB 343 (Pan, Chapter 247 Statutes of 2019) reduced certain reporting exemptions which applied to Kaiser Hospitals. Beginning with the first quarter of 2020, Hospital Quarterly Financial Data linked above is available by individual Kaiser Hospital. Beginning in 2022 Hospital Annual Financial Data will be available by individual hospital, except for balance sheet, equity, and cash flow statements, which will continue to be reported on a system regional basis.