Report Resources
2025 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. 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 Skilled 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). Likewise, 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).
PLEASE NOTE: Failure to file the required reports in a timely manner may result in penalties for the provider. Please see Section 7.06 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% on the day following the date the submission is due and 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. Please see CHIA Web-Based Platforms Questions and Answers for more complete information for registration information. 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, it may cause your browser to 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.
Listed below are some cost report filing tips for users when filing the SNF/MGT/REA Cost Reports:
Save and Validate: There is a loading screen for the SNF cost report when selecting “save and validate” for each schedule.
Please wait until the “save and validate” process is completed before moving to another schedule or exiting the application.
As a reminder, in order to “lock for review” on the Submission and Attestation schedule (Schedule 13), users must “save and validate” each schedule sequentially starting with Schedule 1 of each cost report.
Realty Company and Management Company Information: Schedule 1 of the SNF-CR will automatically populate with the name(s) of your facility’s realty and/or management company.
You must confirm whether this pre-populated data is accurate. If it is not correct for the CY2025 period, contact CHIA at Costreports.LTCF@chiamass.gov. Please notify us as soon as possible of any needed corrections or updates.
The Ownership and Facility Information upload form has been updated to collect more detailed information on ownership in the REA-CR found on Schedule 7. Please visit the REA-CR Technical Instruction and User Guide for more information.
Please note that failure to submit required financial statements will result in an incomplete cost report submission.
As in prior years, please remember to pay close attention to two key areas of the cost report when preparing the SNF-CR.
Review the payer category for patient days recorded on the SNF-CR under Schedule 9, Table 2 (Patient Statistics – Days). This table, along with the rest of the cost report, is used to aid rate analysis for CHIA and EOHHS and accuracy in reporting is crucial to the rate building process.
Ensure that you are following the instructions for reporting add-backs from the REA-CR and MGT-CR, where applicable.
SNF-CR filers that want to submit cost report data via XML files can find additional information here: https://www.chiamass.gov/process-to-submit-xml-test-files-for-the-snf-cr.
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 2025 SNF-CR – ABC Nursing Facility
