Overview
Provider Financials, which include Cost Reports, collect financial information from a wide range of health care providers in Massachusetts. This data includes quarterly and annual financial statements from acute hospitals, affiliated physician groups, and hospital health systems as well as annual financial reports from hospitals, skilled nursing facilities, resident care facilities, and other providers.
Provider financial and cost report data collection supports transparency in health care finances; financial monitoring of providers; cost and utilization analysis; and MassHealth rate-setting activities. This information helps policymakers, researchers, and the public better understand how health care dollars are spent and how the system is performing.
Request Cost Report Data
Depending on the provider type, cost reports and financial performance data are available on the Provider Financial Data page or via a Public Records Request.
Submit Cost Report Data
CHIA works closely with providers to support accurate and timely financial reporting. Find more details for each data submission type at the page linked below.
Recommended Links
CHIA Regulations (CMR)
Access CHIA's regulations governing health care data collection and reporting in Massachusetts, including current rules, administrative bulletins, and hearings.
Hospital/Health System Annual Performance
Review annual financial and operational performance data for Massachusetts hospitals and hospital health systems, including revenue, expenses, and utilization.
Skilled Nursing Facility Cost Report Downloads
Access published cost report data for Massachusetts skilled nursing facilities, including financial performance, revenue, expenses, and operational data by year.