CHIA Data » Information for Data Submitters: Resident Care Facility Cost Reports

Information for Data Submitters: Resident Care Facility Cost Reports

Report Resources

Submission Deadline

May 12, 2026

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. Review the filing requirements in the instructions manuals, which are available in the blue box on this webpage.

Reporting Requirements

  • 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

 

Additional Information

  • All cost reports are due no later than May 12, 2026. 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.

  • 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.

 

Contact

If you have any questions, please email costreports.LTCF@chiamass.gov with the following information in the subject line of your email:

  1. Name of the agency with Vendor Payment Number (VPN)
  2. Name of the cost report in question 
  3. Cost report reporting year

Subject Line example: Question on CY2025 Resident Care Facility Cost Report – ABC agency, VPN# 1234567

Related Links

CHIA Regulation and Administrative Bulletins