Key Findings
- The skilled nursing facility median total margin increased from -1.6% in 2023 to -0.4% in 2024.
- In 2024, aggregate skilled nursing facility total expenses exceeded aggregate revenues by $11.9 million.
- Annualized expenses, which include cost of operations as well as management company fees and rent expenses (if applicable), totaled $5.12 billion in 2024; while annualized revenues, including patient service revenue, investment and non-operating income, and other business revenues (if applicable), totaled $5.13 billion.
- Total resident days increased by 140,101 (1.2%) in 2024 compared with the prior calendar year.
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Updated February 27, 2026
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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.
Nursing Facility Cost Report Data Submissions
CHIA collects cost report information from nursing facilities in Massachusetts to support public policy, transparency initiatives, and health care payment policy development.