Long-Term Care Facility Financial Data

Learn more about submitting annual financial data.

Available Data Products

Individual Disclosure Reports

Search for and view individual Long-term Care Financial Disclosure Reports by facility name, county, or city.

View Individual Disclosure Reports

Complete Data Set

The complete set of Long-Term Care Annual Financial data contains data collected from all skilled nursing, intermediate care, mentally disordered/developmentally disabled and congregate living health facilities licensed by the State of California. The information collected includes  general facility information, patient days and revenue by payer, balance sheet, statement of changes in equity, income statement, statement of cash flows, expenses, and labor detail.

These data files contain information from reports having report period end dates within each specified calendar year (January through December).

To view available data sets, please click on the button below to be linked to the California Health & Human Services Open Data Portal.  In addition to the data files themselves, the Open Data Portal also contains the related Documentation and “Page-Column-Line to Excel” crosswalk.

For earlier versions of the complete data set, please email dataandreports@hcai.ca.gov or call (916) 326-3802.

View the Data on the Open Data Portal

Pivot Profiles

The following pivot profiles were developed using the long-term care annual financial data covering the report periods ended in the years listed. You can choose a specific facility or county, or create a custom aggregation for example: investor owned facilities in a specific county with a specified number of beds.

View the Data on the Open Data Portal

Selected Data

Due to the large size of the complete dataset a selected set of data representing a wide range of commonly used data items has been created for convenience. The selected data file includes basic facility demographics, financial statement items, utilization data and labor information.

See the data file documentation for selected data files from 1997 to present.

View the Data on the Open Data Portal

Pivot Trends

The following pivot trends were developed using the long-term care annual financial data covering five reporting periods in the years listed and use charts to display various financial trends. You can choose a specific facility or county, or create a custom aggregation, for example: investor-owned facilities in a specific county with a specified number of beds.

View the Data on the Open Data Portal

Facility Ownership and Related Party Data

HCAI collects various information regarding related parties when a Skilled Nursing Facility (SNF) has transactions with certain related organizations.  “Related organization” or “related party” means an organization that is “related to the provider” as defined in 42 CFR Section 413.17 (b). This means that the provider, to a significant extent, is associated or affiliated with or has control of or is controlled by the organization furnishing services, facilities or supplies. For more detailed definition, see The Accounting and Reporting Manual for California Long-Term Care Facilities, Second Edition, Chapter 4000, Section 4020.3.1.

AB 1953 (2018)

The expansion of related party disclosure began with the implementation of AB 1953 (Wood, Chapter 383 Statutes of 2018), which requires licensees of SNFs to disclose specified information to HCAI regarding ownership or interest in a related party that provides any service to a SNF beginning in 2020. For goods and services worth $10,000 or more, the disclosure shall also include the related party’s profit and loss statement and the SNF’s Payroll-Based Journal data from the previous quarter.

To find the related party data for facilities with fiscal years ending in 2020 within the Individual Disclosure Reports:

  • Search for an individual Long Term Care facility by name, county, or city
  • Select the “Submitted Detailed” report and search for page “10.4”

To find related party data for facilities with fiscal years ending in 2020 within the Long Term Care Annual Financial Complete Dataset:

  • Download the “2020 Complete Data Set (As Submitted)”
  • Scroll to Column ‘CZY’
View List of 2020 Reports that included Related Party Profit and Loss Statements
View Individual Disclosure Reports

SB 650 (2021)

Further expansion will begin in 2023 with the implementation of SB 650 (Stern, Chapter 493 Statutes of 2021), expanding financial disclosure reporting for SNFs by requiring an organization that operates, conducts, owns, manages, or maintains a SNF to prepare and submit annual consolidated financial reports that include related entities. In addition, individual financial statements of related entities in which the organization has ownership or control interest of 5% or greater and visual representations of their organizational structure must also be submitted.

Upcoming Activities

The Skilled Nursing Facilities Ownership and Financial Transparency Fact Sheet outlines implementation activities from January 2022 through June 2025.

Read the full Skilled Nursing Facilities Ownership and Financial Transparency Fact Sheet.

JANUARY TO DECEMBER 2022
  • Initiate program planning for SNF consolidated report collection and review
  • Begin rulemaking process to define consolidated reporting requirements
JANUARY TO DECEMBER 2023
  • Conduct outreach to SNFs regarding policy submissions and requirements of consolidated reporting
  • Complete rulemaking process to define consolidated reporting requirements
  • Configure HCAI data collection and reporting platform
JANUARY 2024 TO JUNE 2025
  • Begin receiving and reviewing initial consolidated reports from SNFs*
  • Publish consolidated reports to HCAI website, upon review

*Note: First year reports will be based on SNF fiscal years ending December 31, 2023. Given SNF’s various fiscal year end periods, first year reports may continue to be submitted through June 2025.