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

Information for Data Submitters: Resident Care Facility Cost Reports

Report Resources

Submission Deadline

  • These cost reports are due no later than June 1, 2025.

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 2024 HCF-4/HCF-2 Resident Care Facility (RH) Cost Report

  • CY 2024 HCF- 3 Management Company Report (if applicable)

  • CY 2024 Financial Statements (new requirement)

 

Due Date

All cost reports are due no later than June 1, 2025. CHIA does not intend to allow for extensions beyond the due date. Providers who fail to submit timely reports may be subject to penalties in accordance with 957 CMR 6.19. 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.

 

Reminders about the FY2024 Rest Homes Cost Report:

  • 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 convention when saving and submitting their cost report documents:
    • Cost Report: AgencyName_RestHomesCR24.xlsx
    • Financial Statements: AgencyName_RestHomes_FS24

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

  • 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, Total Assets, 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.

 

Questions

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 CY2024 Resident Care Facility Cost Report – ABC agency, VPN# 1234567