304 Wisconsin nursing homes filed a full-year Medicare cost report for fiscal years ending between June 2024 and December 2025, according to CMS's Healthcare Cost Report Information System (HCRIS) as of October 2026. The median building reported $421 of patient revenue and $434 of operating expense per patient day, and a net margin of 3.1%. 113 of the 302 that reported a margin were losing money.
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Wisconsin, from CMS's Healthcare Cost Report Information System (HCRIS) as of October 2026.
Fiscal years ending between June 2024 and December 2025. Source: CMS's Healthcare Cost Report Information System (HCRIS).
| Line | Wisconsin median | U.S. median |
|---|---|---|
| OccupancyPatient days as a share of available bed days, both off Worksheet S-3 Part I. | 74.0% | 84.2% |
| Medicare share of daysTraditional Medicare days as a share of all patient days, off Worksheet S-3 Part I. | 7.3% | 7.7% |
| Medicaid share of daysMedicaid days as a share of all patient days, off Worksheet S-3 Part I. | 60.7% | 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. | $421 | $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. | $434 | $372 |
| Net income per patient dayNet income off Worksheet G-3, divided by patient days. | $12 | $14 |
| Net marginNet income off Worksheet G-3 over net patient revenue off the same worksheet. | 3.1% | 3.7% |
Each figure is the middle Wisconsin 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.
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