335 Massachusetts nursing homes filed a full-year Medicare cost report for fiscal years ending between December 2024 and May 2026, according to CMS's Healthcare Cost Report Information System (HCRIS) as of October 2026. The median building reported $393 of patient revenue and $396 of operating expense per patient day, and a net margin of 2.0%. 116 of the 329 that reported a margin were losing money.
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Massachusetts, from CMS's Healthcare Cost Report Information System (HCRIS) as of October 2026.
Fiscal years ending between December 2024 and May 2026. Source: CMS's Healthcare Cost Report Information System (HCRIS).
| Line | Massachusetts median | U.S. median |
|---|---|---|
| OccupancyPatient days as a share of available bed days, both off Worksheet S-3 Part I. | 88.1% | 84.2% |
| Medicare share of daysTraditional Medicare days as a share of all patient days, off Worksheet S-3 Part I. | 9.0% | 7.7% |
| Medicaid share of daysMedicaid days as a share of all patient days, off Worksheet S-3 Part I. | 67.0% | 66.3% |
| Patient revenue per patient dayNet patient revenue off Worksheet G-3, divided by patient days off Worksheet S-3 Part I. Blended across every payer. | $393 | $373 |
| Operating expense per patient dayTotal operating expense off Worksheet G-3, divided by patient days. Net income also counts income and expense outside patient care, such as investment income, rentals and donations, which is why it is not patient revenue minus this line. | $396 | $372 |
| Net income per patient dayNet income off Worksheet G-3, divided by patient days. | $8 | $14 |
| Net marginNet income off Worksheet G-3 over net patient revenue off the same worksheet. | 2.0% | 3.7% |
Each figure is the middle Massachusetts building on that line, from its own most recent full-year filing. A line resting on fewer than 20 filings shows no figure. No building’s own numbers are on this page; open a building below for its filing.
Massachusetts also collects its own Medicaid cost reports, published by the Massachusetts Center for Health Information and Analysis, for the years 2022 to 2023 (each building's newest). They carry what the Medicare report cannot, such as the Medicaid revenue each building actually received per Medicaid day.
| Line | Massachusetts median |
|---|---|
| Medicaid revenue per Medicaid dayWhat the building reported receiving from Medicaid, divided by its Medicaid patient days: the Medicaid rate it actually collected. The Medicare cost report does not split this out. | $279 |
| OccupancyPatient days as a share of the days its licensed beds could have been filled over the year. | 85.4% |
| Medicaid share of daysMedicaid patient days as a share of all patient days. | 71.7% |
| Medicare share of daysMedicare patient days as a share of all patient days. | 13.0% |
| Revenue per patient dayTotal revenue the building reported to the state, divided by all patient days. Blended across every payer. | $367 |
| Expense per patient dayTotal expenses the building reported to the state, divided by all patient days. | $377 |
| Net marginNet income over total revenue, both as the building reported them to the state. | -1.8% |
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