HCRIS Cost Reports

Annual facility-level cost and revenue reporting filed by Medicare-certified providers.

Publisher: Centers for Medicare & Medicaid Services
Official source: https://www.cms.gov/data-research/statistics-trends-and-reports/cost-reports
Licence: U.S. Government Work, public domain
Edition in use: 2026-07-27
Grain: One report per facility per cost-reporting period
Used by: WhoOwnsCare

Key fields

CCN
Period start
Period end
Net income
Total costs

Known limits

These are the specific ways this file is misread. We list them because a limit you do not know about is indistinguishable from a finding.

Reporting periods are irregular and do not align to calendar years. Year-over-year comparison requires care.
Coverage is incomplete. A facility with no filed report is reported as unscored, never as zero.

Reproduced, not verified. Values in this file are submitted by the filer. We verify that we have read and linked them correctly. We cannot verify that the filer was accurate, and we do not claim to. See how this is labelled on every published value.

How we use it

Values taken straight from this file are published as Primary filing. Anything derived by linking it to another file is published as Resolved, with the linking rule and its inputs shown alongside the result. Full methodology.

Corrections

If you believe we have misread this file, email corrections@techstackllc.io with the record identifier and the edition. Every request is logged and answered within two business days.