According to CMS cost report data analyzed by American Hospital Directory for Becker's Hospital Review, UPMC Presbyterian clocks in as the highest-grossing nonprofit hospital in America, with gross revenue of $12.21 billion. It is closely followed by the Cleveland Clinic and Cedars-Sinai in Los Angeles.
UPMC has held the leading position before, and in 2012 disputed the ranking. UPMC spokesman Paul Wood told the Pittsburgh Post-Gazette that because several campuses share the same CMS provider number, they are considered a single provider for some statistical measures—distorting the figures. The argument echoes current criticisms against the Medicare physician payment data release.
Hospitals analyzed included short term acute-care hospitals, critical access hospitals and children's hospitals.