Provider Cost Report Data

Resident Care Facility Cost Report Data Submissions

Overview

CHIA collects Resident Care Facility (also known as “rest home”) Cost Reports and other facility information on an annual basis. These reports are used by CHIA and other public entities to monitor costs and develop health care payment policies. Resident Care Facilities must submit all cost reports in accordance with 957 CMR 6.00.

Submission Deadline

All resident care facility/rest home cost reports are due no later than May 12, 2026.

NOTE: CHIA does not intend to allow extensions beyond the due date. Providers who fail to submit timely reports may be subject to penalties in accordance with 957 CMR 6.10 Additionally, in accordance with 101 CMR 204.07(6), 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 percent for each month of noncompliance thereafter.

Submission Resources
HCF-4 / HCF-2 RH Cost Report Instructions (PDF) HCF-4 / HCF-2 RH Cost Report Form (Excel) HCF-3 Management Company Report Instructions (PDF) HCF-3 Management Company Report Template (Word) Resident Care Facility Cost Report and Rate Setting Presentation (EOHHS) (PDF)

Reporting Requirements

Required documents for submission:

  • CY 2025 HCF-4/HCF-2 Resident Care Facility (RH) Cost Report
  • CY 2025 HCF- 3 Management Company Report (if applicable)
  • CY 2025 Financial Statements

Providers are required to submit a completed HCF-4/HCF-2 RH cost report in Excel (not PDF), and accompanying financial statements that most closely match the cost report year, via email at data@chiamass.gov.

Submitters must adhere to the following standard file naming conventions when saving and submitting their cost report documents:

  • Cost Report: AgencyName_RestHomesCR25.xlsx
  • Financial Statements: AgencyName_RestHomes_FS25

In the “Net Worth” section (table 6) of the Balance Sheet tab, you must fill out either “Proprietorship or Partnership Capital” (lines 6.1-6.4) or “Corporation Capital” (lines 6.5-6.8). Please fill out only one section. Filling out both sections will result in errors.

In the “Balance Sheet Check” section (table 7) of the Balance Sheet tab, Line 7.1 (“Total Assets”) must be equal to Line 7.2 (“Total Liabilities and Net Worth”). If not, the Balance Sheet Check will fail.

Get Support

If you have any questions, email CHIA and include the cost reporting year, name of the cost report in question, and name of the agency with vendor payment number (VPN).
Subject Line example: Question on CY2025 Resident Care Facility Cost Report – ABC agency, VPN# 1234567

costreports.LTCF@chiamass.gov

Recommended Links

Resident Care Facility Cost Report Downloads

Public record cost data for Massachusetts resident care facilities (rest homes), including financial performance, revenue, expenses, and operational data by year.

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Provider Financials/​Cost Reports

Provider financial and cost reports are submitted from acute hospitals, affiliated physician groups, hospital health systems, hospitals, skilled nursing facilities, resident care facilities, and other providers.

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CHIA Regulations (CMR)

Access CHIA's regulations governing health care data collection and reporting in Massachusetts, including current rules, administrative bulletins, and hearings.

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