Information for Data Submitters: Resident Care Facility Cost Reports

Report Resources

Submission Deadline

  • These cost reports are due no later than May 1, 2024.


CHIA collects Rest Homes Cost Reports and other facility information on an annual basis. These reports are used by CHIA and other public entities for monitoring costs and for health care payment policy development. Resident Care Facilities must submit all cost reports in accordance with 957 CMR 6.00. Please review the filing requirements in the instructions manuals which are available in the blue callout box on this webpage.


Reporting Requirements

  • FY2023 HCF-4/HCF-2 RH Cost Report

  • FY2023 HCF- 3 Management Company Report (if applicable)


Due Date

The reports are due no later than May 1, 2024.


Reminders about the FY2023 Rest Homes Cost Report:

  • Providers are required to submit a completed HCF-4/HCF2 RH cost report in Excel (not PDF) via email at

  • Submitters must adhere to the following standard file naming convention when saving and submitting their cost report documents:
    • AgencyName_RestHomesCR23.xlsx

  • Covid-Related Supplemental Payments should be reported under Line 1.9: Covid-Related Supplemental Payments in the Profit Loss tab of the cost report.

  • On the ‘Net Worth’ section in table 6 in the ‘Balance Sheet’ tab, you must fill out either Proprietorship or Partnership Capital (Line #s 6.1- 6.4) or Corporation Capital (Line #s 6.5 – 6.8). You must not fill out both sections, which will result in errors. 

  • On the ‘Balance Sheet Check’ section in table 7 in the ‘Balance Sheet’ tab, Total Assets, Line 7.1, must be equal to Total Liabilities and Net Worth, Line 7.2. If not, the Balance Sheet Check will fail.



If you have any questions, please email 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 FY2023 Rest Homes Cost Report – ABC agency, VPN# 1234567