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HCRIS nursing home cost report data
HCRIS is the Healthcare Cost Report Information System — the annual financial filing every Medicare-certified skilled nursing facility submits. WhoOwnsCare has loaded 17,198 facility-years covering fiscal years 2021 to 2023.
This is the only public source of facility-level operating margin, occupancy against certified beds, contract labour share and payer mix.
Measures we derive
- Operating margin — net income over total revenue.
- Occupancy — resident days over certified bed days.
- Contract labour share — agency staffing cost over total salaries, the clearest signal of staffing stress.
- Payer mix — Medicaid and Medicare shares of resident days.
- Cost per resident day.
Reliability and guards
Cost reports are self-prepared and contain real outliers, including transcription errors that produce impossible values. We apply explicit sanity bounds — occupancy must fall between 0 and 1.25, margin between -1.5 and 0.6 — and discard values outside them rather than averaging them in. Reports also cover different fiscal-year ends, so cross-facility comparison within a single year is approximate.
How it feeds distress scoring
The financial dimension of the distress score is built from margin, occupancy and payer mix, blended with a current-quarter operating proxy so that a facility whose most recent cost report predates a deterioration is not scored as healthy. See distress scoring.
Common questions
Are nursing home financial statements public?
For Medicare-certified skilled nursing facilities, yes — cost reports are published annually through HCRIS and include revenue, expenses and occupancy.
How current are cost reports?
There is a filing and publication lag of roughly one to two years. The most recent fiscal year loaded here is 2023.