CHIA plans to deploy the 2025 SNF-CR, REA-CR, and MGT-CR cost reports in late February. As in previous cost report cycles, CHIA will send a deployment email to providers with relevant information. This information will include deadlines to submit, instructions on how to access the CHIA Submissions cost report portal, and relevant documentation to aid in submission.
Report Resources
2024 Cost Reports
CHIA collects Nursing Facility Cost Reports on an annual basis. The reports are used by CHIA and other public entities to support public policy and transparency initiatives and for health care payment policy development. Skilled nursing facilities must submit these cost reports in accordance with 957 CMR 7.00 and the filing requirements set out in the cost report forms and instructions.
Nursing facilities must annually file a Nursing Facility Cost Report (SNF-CR). Any facility that does not own their facility’s real property and pays rent to an affiliated or non-affiliated realty trust or other business entity must file or cause to be filed a Realty Company Cost Report (REA-CR). Any nursing facility that reports management company or central office expenses must file or cause to be filed a separate Management Company Cost Report (MGT-CR). Furthermore, CHIA’s statute, as amended by Chapter 343 of the Acts of 2024, authorizes the agency to collect cost reports and financial information from management companies.
Note: Failure to file the required reports in a timely manner may result in penalties for the provider. See Section 7.07 of 957 CMR 7.00: Nursing Facilities Cost Reporting Requirements.
Additionally, in accordance with 101 CMR 206.08(7), EOHHS may reduce the provider’s rates for current services by 5 percent on the day following the submission due date and an additional 5% for each month of noncompliance thereafter.
Each entity must file a Non-Confidential Data Security Agreement. Cost report submitters must also complete a CHIA User Agreement for Nursing Facilities if they have not already done so. See CHIA Web-Based Platforms Questions and Answers for more complete information on registration. Completed CHIA Submissions forms should be submitted to DL-Data-Submitter-HelpDesk@chiamass.gov.
For the system to function properly, all users should clear their web browser cache. Clearing your web browser cache will ensure that you are viewing the most recent version of SNF/MGT/REA Cost Reports. If you do not clear your cache, your browser may display older versions of the reports and generate error messages.
Instructions on how to clear your cache can be found at https://www.mass.gov/guides/clear-your-browser-cache.
Please wait until the “save and validate” process is completed before moving to another schedule or exiting the application.
As a reminder, to “lock for review” on the Submission and Attestation schedule (Schedule 13 in SNF-CR; Schedule 8 in REA-CR and MGT-CR), users must “save and validate” each schedule sequentially starting with Schedule 1 of each cost report.
Financial statements are required as part of the SNF/MGT/REA Cost Reports. Instead of uploading these files, they must be sent directly to data@chiamass.gov.
SNF-CR filers that want to submit cost report data via XML files must build new XML schemas for the updated SNF-CR. See “Process to Submit XML Test Files for the SNF-CR" for additional information on building and submitting XML test files.
Complete and submit this form to costreports.LTCF@chiamass.gov if there were any changes in your facility’s owners, management, or realty company relationships, or if there are new or additional users accessing CHIA Submissions.
For assistance with the nursing facility cost report, please email CHIA Pricing Cost Report Help Desk at costreports.LTCF@chiamass.gov. Include the following information in the subject line of your email:
Subject Line example: Question on CY 2024 SNF-CR – ABC Nursing Facility
