U.S. Nursing Home Financial Benchmarks
CMS nursing homes linked to ownership and skilled nursing financial reports, with state and ownership-group margin benchmarks.
- Primary rows
- 14,690
- Primary fields
- 33
- Coverage
- US
- Source snapshot
- Oct 3, 2026
Each primary row: One CMS-certified nursing home in the captured facility inventory.
Sample data
Download sample100 sample rows as CSV · all 33 primary fields.
[] / {} Empty collection0 / false Recorded valuesDownload field definitions (CSV)
Download sample documentation (ZIP)Included data
- 14,690 facilities link by six-character CCN to 55,857 financial reports, ownership relationships and chain summaries.
- Financial records include FY2022–2023 public-use reports and later HCRIS reports using form-specific financial definitions.
- 480 benchmark rows show state and ownership-group cohorts, eligible report counts and margin medians; groups with fewer than five observations have no median.
What’s in the package
- facilities.csv14,690 rows · 33 fields
- ownership.csv249,452 rows · 12 fields
One reported ownership or management relationship; interests can overlap.
- chains.csv610 rows · 6 fields
One captured CMS chain ID summary.
- financial_reports.csv55,857 rows · 35 fields
One captured PUF or form-specific HCRIS report record, including all statuses and periods.
- benchmarks.csv480 rows · 6 fields
One inventory-state/ownership cohort, with explicit eligible margin denominator.
For facility ratings, staffing and inspection fields, see U.S. Nursing Homes. The facility inventory and some cost reports overlap. View the related package →
Companion table fields
ownership.csv12 fields
| Field | Definition & format |
|---|---|
Ownership Record ID ownership_record_id | Source ownership-file SHA-256 plus row ordinal; edition-specific
|
CCN ccn | CMS Certification Number (CCN)
|
Provider Name provider_name | Facility name published by CMS; may differ from its legal business or chain name.
|
Owner Role owner_role | Published role of the named owner or manager in relation to the facility; different roles can produce multiple relationships.
|
Owner Type owner_type | Published organization/individual ownership category; a placeholder may indicate unavailable ownership data.
|
Owner Name owner_name | Published owner or manager name; not a unique person/company identifier.
|
Ownership Percentage ownership_percentage | Numeric percentage points, where published; never sum direct/indirect interests
|
Ownership Percentage Missing Reason ownership_percentage_missing_reason | source_blank, not_applicable, not_provided or invalid_source_value
|
Association Date association_date | ISO date parsed from the source since MM/DD/YYYY wording
|
Association Date Missing Reason association_date_missing_reason | source_blank, not_provided or invalid_source_value
|
Processing Date processing_date | CMS processing date associated with this publication; not necessarily the observation date of every measure.
|
Individual name withheld individual_name_withheld | Individual owner names are withheld; role, percentage and association date remain.
|
chains.csv6 fields
| Field | Definition & format |
|---|---|
Chain ID chain_id | CMS chain ID
|
Chain Names chain_names | Distinct published names for this ID, separated by semicolons
|
Facility Count facility_count | Number of facilities in this captured Provider Information file
|
States states | Distinct state/territory codes, separated by semicolons
|
Certified Beds Known Total certified_beds_known_total | Sum of nonmissing certified beds; not a complete total if missing count is nonzero
|
Facilities Missing Beds facilities_missing_beds | Facilities without a usable certified-beds value
|
financial_reports.csv35 fields
| Field | Definition & format |
|---|---|
Report id report_id | Source namespace, archive and report ID or PUF row; separate forms never collide.
|
Form form | CMS cost report form 2540-10 or 2540-24.
|
Source archive source_archive | Exact source file or ZIP filename.
|
Source row number source_row_number | One-based row ordinal in the report header source.
|
Rpt rec num rpt_rec_num | Published HCRIS record ID preserved as text.
|
CCN ccn | Six-character CMS certification identifier, including leading zeros.
|
Period begin period_begin | Reported period beginning date, normalized to ISO.
|
Period end period_end | Reported period ending date, normalized to ISO.
|
Processed date processed_date | Reported HCRIS processed date.
|
Receipt date receipt_date | Reported HCRIS receipt date.
|
Report status code report_status_code | Published HCRIS report status code.
|
Utilization code utilization_code | Published HCRIS utilization code.
|
Balance sheet basis balance_sheet_basis | PUF balance-sheet aggregates and raw Worksheet G column 1 differ; retain this basis before comparing assets/liabilities.
|
Net patient revenue net_patient_revenue | PUF net_patient_revenue; HCRIS coordinate ('G300000', '00300', '00100'). Literal reported value, never imputed.
|
Operating expenses operating_expenses | PUF less_total_operating_expense; HCRIS coordinate ('G300000', '00400', '00100'). Literal reported value, never imputed.
|
Net patient service income net_patient_service_income | PUF net_income_from_service_to_patients; HCRIS coordinate ('G300000', '00500', '00100'). Literal reported value, never imputed.
|
Net income net_income | PUF net_income; HCRIS coordinate ('G300000', '03100 for 2540-10; 03200 for 2540-24', '00100'). Literal reported value, never imputed.
|
Cash on hand cash_on_hand | PUF cash_on_hand_and_in_banks; HCRIS coordinate ('G000000', '00100', '00100'). Literal reported value, never imputed. PUF balance-sheet aggregation and raw column 1 can have different scopes; see balance_sheet_basis.
|
Total assets total_assets | PUF total_assets; HCRIS coordinate ('G000000', '03400', '00100'). Literal reported value, never imputed. PUF balance-sheet aggregation and raw column 1 can have different scopes; see balance_sheet_basis.
|
Total liabilities total_liabilities | PUF total_liabilities; HCRIS coordinate ('G000000', '05000', '00100'). Literal reported value, never imputed. PUF balance-sheet aggregation and raw column 1 can have different scopes; see balance_sheet_basis.
|
Snf beds snf_beds | PUF snf_number_of_beds; HCRIS coordinate ('S300001', '00100', '00100'). Literal reported value, never imputed.
|
Snf days snf_days | PUF snf_days_total; HCRIS coordinate ('S300001', '00100', '00700'). Literal reported value, never imputed.
|
Snf medicare days snf_medicare_days | Form 2540-10: PUF SNF Title XVIII days or Worksheet S-3 Part I line 1 column 4. Form 2540-24: sum of reported SNF FFS line 1 and HMO line 2, column 4; blank if either component is absent. See the components and day basis.
|
Snf medicaid days snf_medicaid_days | Form 2540-10: PUF SNF Title XIX days or Worksheet S-3 Part I line 1 column 5. Form 2540-24: sum of reported SNF FFS line 1 and HMO line 2, column 5; blank if either component is absent. See the components and day basis.
|
Report period days report_period_days | Inclusive length calculated from reported beginning and ending dates.
|
Annual period annual_period | True for an inclusive period of 360-370 days.
|
Annual margin eligible annual_margin_eligible | Annual period, positive reported net patient revenue and nonblank patient-service income.
|
Annual patient service margin annual_patient_service_margin | Reported patient-service income divided by positive net patient revenue, rounded to six decimals; annual eligible reports only.
|
Snf medicaid day share snf_medicaid_day_share | Full SNF Medicaid days divided by positive reported SNF total days, rounded to six decimals. Form 2540-24 requires both FFS and HMO cells; no absent component is assumed zero.
|
Snf medicare ffs days snf_medicare_ffs_days | Form 2540-24 Worksheet S-3 Part I line 1 column 4: reported SNF Medicare FFS inpatient days. Not separately extracted for Form 2540-10; a missing source cell stays blank.
|
Snf medicare hmo days snf_medicare_hmo_days | Form 2540-24 Worksheet S-3 Part I line 2 column 4: reported SNF Medicare HMO inpatient days. Not separately extracted for Form 2540-10; a missing source cell stays blank.
|
SNF Medicare day basis snf_medicare_day_basis | Derived extraction basis: form_2540_10_program_days for the older form; ffs_plus_hmo when both newer-form components are reported; incomplete_ffs_hmo_components otherwise. Incomplete components leave the combined Medicare total blank.
|
Snf medicaid ffs days snf_medicaid_ffs_days | Form 2540-24 Worksheet S-3 Part I line 1 column 5: reported SNF Medicaid FFS inpatient days. Not separately extracted for Form 2540-10; a missing source cell stays blank.
|
Snf medicaid hmo days snf_medicaid_hmo_days | Form 2540-24 Worksheet S-3 Part I line 2 column 5: reported SNF Medicaid HMO inpatient days. Not separately extracted for Form 2540-10; a missing source cell stays blank.
|
SNF Medicaid day basis snf_medicaid_day_basis | Derived extraction basis: form_2540_10_program_days for the older form; ffs_plus_hmo when both newer-form components are reported; incomplete_ffs_hmo_components otherwise. Incomplete components leave the combined Medicaid total and Medicaid share blank.
|
benchmarks.csv6 fields
| Field | Definition & format |
|---|---|
State state | Facility inventory state.
|
Ownership type ownership_type | Facility inventory ownership classification, not ownership at the financial reporting date.
|
Facility count facility_count | Captured inventory facilities in this state/ownership cohort.
|
Eligible margin count eligible_margin_count | Facilities whose latest captured report meets annual margin eligibility.
|
Median patient service margin median_patient_service_margin | Median of rounded latest annual eligible margins, provided only with at least five observations. Reporting years can differ; this is a captured-cohort comparison.
|
Minimum benchmark count minimum_benchmark_count | Minimum eligible observations required to publish a median.
|
Field coverage
Data notes
Coverage counts use the full tables. They exclude blank cells and empty JSON collections; zero and false count as populated.
- Coverage is CMS-certified nursing homes and skilled nursing facilities, not all assisted-living businesses.
- Facility and ownership snapshots have different dates from the financial reports. Financials describe a facility or healthcare complex, not its consolidated corporate parent.
- Benchmark medians combine the latest eligible reports from different reporting years. Short periods and missing inputs are excluded; extreme reported margins are retained.
- Public-use balance-sheet aggregates and raw Worksheet G values can differ. Form-specific payer-day totals remain blank when required components are missing.
- Individual owner names are withheld. Direct and indirect ownership interests overlap. CMS geocoding footnote 22 denotes ZIP-based coordinates.