Datasets:

tensorust
/

snf-cost-report-distress-sample

ccn int64 35.3k 676k	facility_name stringlengths 17 36	street_address stringlengths 13 29	city stringlengths 5 15	state stringlengths 2 2	zip int64 3.11k 98.5k	county stringlengths 4 12	rural_urban stringclasses 2 values	type_of_control stringclasses 5 values	fy_begin stringdate 2023-10-01 00:00:00 2024-07-01 00:00:00	fy_end stringdate 2024-09-30 00:00:00 2025-06-30 00:00:00	period_days float64 333 413	beds float64 87 638	occupancy float64 0.19 0.69	medicare_day_share float64 0.01 0.26	medicaid_day_share float64 0.21 0.92 ⌀	net_patient_revenue float64 9.51M 64.3M	operating_expense float64 11.5M 85.3M	operating_income float64 -21,039,109 -1,088,792	operating_margin float64 -1.18 -0.11	other_income float64 -3,123,105 6.58M ⌀	net_income float64 -21,382,799 -301,066	days_cash_on_hand float64 -6.3 11.7	current_ratio float64 -0.28 0.82	liabilities_to_assets float64 1.01 9.93	fund_balance float64 -33,812,485 -50,220	contract_labor_share float64 0.01 0.35 ⌀	operating_margin_prior float64 -0.53 0.12	occupancy_prior float64 0.46 0.94	operating_margin_two_years_ago float64 -0.69 0.19	occupancy_two_years_ago float64 0.44 0.96	margin_change_1y float64 -0.79 -0.05	occupancy_change_1y float64 -0.74 -0.05	margin_change_2y float64 -1.11 0.11	distress_flags stringclasses 1 value	distress_flag_count int64 9 9
335,555	COLD SPRING ACQUISITION LLC	378 SYOSSET - WOODBURY ROAD	WOODBURY	NY	11,797	NASSAU	U	Proprietary, partnership	2024-01-01	2024-12-31	366	638	0.59	0.033	0.792	64,282,846	85,321,955	-21,039,109	-0.327	8,030	-21,382,799	1.6	0.28	3.121	-33,812,485	0.02	-0.249	0.798	-0.149	0.782	-0.078	-0.208	-0.178	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
395,454	PARKHOUSE NURSING & REHAB CENTER LP	1600 BLACK ROCK ROAD	ROYERSFORD	PA	19,468	MONTGOMERY	U	Proprietary, partnership	2024-01-01	2024-12-31	366	467	0.598	0.07	0.881	25,743,130	34,397,696	-8,654,566	-0.336	199,954	-8,454,612	3.5	0.35	1.365	-12,718,902	0.325	-0.137	0.659	-0.11	0.573	-0.199	-0.061	-0.226	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
365,209	MAJESTIC CARE OF MIDDLETOWN	6898 HAMILTON MIDDLETOWN ROAD	MIDDLETOWN	OH	45,044	BUTLER	U	Proprietary, corporation	2024-01-01	2024-12-31	366	200	0.683	0.012	0.836	16,337,786	19,090,901	-2,753,115	-0.169	18,827	-2,734,288	7.5	0.45	1.614	-2,599,018	0.17	0.115	0.85	-0.147	0.745	-0.284	-0.167	-0.022	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
315,110	COMPLETE CARE AT LAKEVIEW	130 TERHUNE DRIVE	WAYNE	NJ	7,470	PASSAIC	U	Proprietary, corporation	2024-01-01	2024-12-31	366	120	0.628	0.11	0.854	14,376,635	17,352,450	-2,975,815	-0.207	10,193	-2,965,622	9.5	0.4	2.344	-6,582,997	0.144	-0.111	0.793	-0.102	0.672	-0.096	-0.165	-0.105	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
525,108	ALLIS CARE CENTER	9047 WEST GREENFIELD AVENUE	WEST ALLIS	WI	53,214	MILWAUKEE	U	Proprietary, other	2024-01-01	2024-12-31	366	152	0.536	0.01	0.892	13,438,096	16,352,343	-2,914,247	-0.217	44,559	-2,869,688	-0.3	0.34	1.45	-3,592,468	null	-0.164	0.645	-0.214	0.667	-0.053	-0.109	-0.003	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
195,281	MEADOWVIEW HEALTH & REHAB CENTER	400 MEADOWVIEW DRIVE	MINDEN	LA	71,055	WEBSTER	U	Proprietary, corporation	2024-01-01	2024-12-31	366	182	0.619	0.06	0.806	13,327,627	14,966,201	-1,638,574	-0.123	1,757	-1,636,817	0.2	0.24	2.639	-6,366,357	0.105	-0.059	0.677	-0.127	0.693	-0.064	-0.058	0.004	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
366,380	INDIANSPRING OF OAKLEY	4900 BABSON PLACE	CINCINNATI	OH	45,227	HAMILTON	U	Proprietary, corporation	2024-01-01	2024-12-31	366	144	0.693	0.06	0.21	13,322,245	17,005,185	-3,682,940	-0.276	-39,887	-3,722,827	0.6	0.11	6.95	-10,779,080	0.093	-0.203	0.762	-0.224	0.722	-0.073	-0.069	-0.052	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
395,331	MOUNTAN LAUREL HEALTHCARE & REHAB	700 LEONARD STREET	CLEARFIELD	PA	16,830	CLEARFIELD	R	Proprietary, partnership	2024-01-01	2024-12-31	366	240	0.507	0.022	0.916	12,791,933	17,201,468	-4,409,535	-0.345	67,359	-4,342,176	2	0.21	1.605	-8,604,208	null	-0.087	0.564	-0.127	0.551	-0.258	-0.057	-0.218	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
305,060	BEDFORD HILLS CENTER	30 COLBY COURT	BEDFORD	NH	3,110	HILLSBOROUGH	U	Proprietary, corporation	2024-01-01	2024-12-31	366	147	0.642	0.121	0.726	12,351,301	13,970,227	-1,618,926	-0.131	8,925	-1,610,001	0.2	0.74	1.257	-1,610,001	0.287	-0.058	0.942	-0.1	0.93	-0.073	-0.3	-0.031	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
385,091	HEARTHSTONE NURSING & REHAB	2901 E. BARNETT ROAD	MEDFORD	OR	97,504	JACKSON	U	Proprietary, other	2024-01-01	2024-12-31	366	87	0.601	0.12	0.627	12,123,813	14,934,548	-2,810,735	-0.232	58,110	-2,752,625	-1.9	0.36	1.062	-1,614,365	0.217	0.076	0.937	0.185	0.821	-0.308	-0.336	-0.417	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
395,964	SHIPPENSBURG REHAB & HEALTH CARE CTR	121 WALNUT BOTTOM RD	SHIPPENSBURG	PA	17,257	CUMBERLAND	U	Proprietary, corporation	2024-01-01	2024-12-31	366	125	0.191	0.133	0.32	11,910,471	14,269,223	-2,358,752	-0.198	23,363	-2,335,389	10.1	0.31	1.31	-3,862,866	null	-0.018	0.935	-0.102	0.87	-0.18	-0.744	-0.096	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
335,353	HERITAGE VILLAGE REHAB & SKILLED NUR	4570 ROUTE 60	GERRY	NY	14,740	CHAUTAUQUA	R	Voluntary nonprofit, other	2024-01-01	2024-12-31	366	120	0.566	0.027	0.819	11,870,649	14,416,790	-2,546,141	-0.214	940,136	-1,606,005	1.7	0.22	2.141	-2,364,093	0.054	-0.15	0.63	-0.045	0.726	-0.064	-0.064	-0.169	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
395,414	AVENTURA AT TERRACE VIEW	108 TERRACE DRIVE	OLYPHANT	PA	18,447	LACKAWANNA	U	Proprietary, other	2024-07-01	2025-05-29	333	272	0.44	0.034	0.868	11,835,144	16,595,070	-4,759,926	-0.402	65,651	-4,694,275	-6.3	0.07	9.932	-12,611,900	0.346	-0.164	0.501	-0.229	0.464	-0.238	-0.061	-0.173	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
675,765	LCS-WP LLC DBA WALNUT PLACE	5515 GLEN LAKES DRIVE	DALLAS	TX	75,231	DALLAS	U	Proprietary, other	2024-01-01	2024-12-31	366	408	0.36	0.045	0.371	11,667,774	21,016,159	-9,348,385	-0.801	-3,123,105	-12,471,490	11.7	0.42	1.673	-9,614,681	0.031	-0.333	0.461	-0.223	0.438	-0.468	-0.101	-0.578	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
65,129	NORTH SHORE HEALTH & REHAB CENTER	1365 WEST 29TH STREET	LOVELAND	CO	80,538	LARIMER	U	Proprietary, corporation	2024-01-01	2024-12-31	366	120	0.664	0.037	0.493	10,931,261	12,863,025	-1,931,764	-0.177	null	-1,931,764	8.4	0.53	2.195	-2,953,930	0.123	-0.071	0.748	-0.091	0.761	-0.106	-0.084	-0.086	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
115,721	SENIOR CARE CENTER - BRUNSWICK	2611 WILDWOOD DRIVE	BRUNSWICK	GA	31,520	GLYNN	U	Governmental, city-county	2024-05-01	2025-04-30	365	200	0.636	0.032	0.591	10,679,299	20,628,253	-9,948,954	-0.932	5,711,778	-4,237,233	0	0.54	1.839	-3,089,280	0.139	-0.531	0.756	-0.694	0.7	-0.401	-0.12	-0.238	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
45,435	JAMESTOWN NURSING AND REHAB LLC	2001 HAMPTON PLACE	ROGERS	AR	72,758	BENTON	U	Proprietary, other	2024-01-01	2024-12-31	366	140	0.655	0.053	0.584	10,645,336	12,117,610	-1,472,274	-0.138	-7,609	-1,479,883	6.5	0.82	1.034	-50,220	0.087	-0.048	0.76	0.037	0.805	-0.09	-0.105	-0.175	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
35,270	SILVERWOOD POST ACUTE	15810 SOUTH 42ND STREET	PHOENIX	AZ	85,048	MARICOPA	U	Proprietary, other	2024-01-01	2024-12-31	366	192	0.458	0.044	null	10,573,651	14,165,879	-3,592,228	-0.34	8,426	-3,583,802	0.1	0.49	1.914	-4,253,482	0.011	-0.013	0.519	-0.103	0.502	-0.327	-0.061	-0.237	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
505,016	GRAYS HARBOR CARE CENTER	920 ANDERSON DRIVE	ABERDEEN	WA	98,520	GRAYS HARBOR	R	Proprietary, corporation	2024-01-01	2024-12-31	366	105	0.58	0.26	0.538	10,418,152	11,506,944	-1,088,792	-0.105	787,726	-301,066	0	0.14	3.5	-7,965,467	0.267	-0.01	0.634	-0.155	0.489	-0.095	-0.054	0.05	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
235,057	MAJESTIC CARE OF LIVONIA	28550 FIVE MILE ROAD	LIVONIA	MI	48,154	WAYNE	U	Proprietary, other	2024-01-01	2024-12-31	366	142	0.652	0.025	0.899	10,227,971	12,216,565	-1,988,594	-0.194	781,855	-1,206,739	11.2	0.44	2.064	-2,798,318	0.08	-0.096	0.704	-0.299	0.61	-0.098	-0.052	0.105	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
145,776	BEACON CARE CENTER	4318 N BEACON	CHICAGO	IL	60,640	COOK	U	Proprietary, other	2024-01-01	2024-12-31	366	143	0.555	0.07	0.898	9,729,629	11,662,852	-1,933,223	-0.199	126,636	-1,806,587	1.9	0.28	3.3	-4,020,752	0.101	-0.123	0.611	-0.045	0.619	-0.076	-0.056	-0.154	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
75,378	LIVEWELL ALLIANCE INC.	1261 SOUTH MAIN STREET	PLANTSVILLE	CT	6,479	HARTFORD	U	Voluntary nonprofit, other	2023-10-01	2024-09-30	366	120	0.503	0.015	0.755	9,695,391	21,124,656	-11,429,265	-1.179	6,584,797	-4,844,468	8.6	0.68	1.008	-634,732	0.005	-0.386	0.748	-0.069	0.956	-0.793	-0.245	-1.11	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
445,124	THE WATERS OF GALLATIN LLC	555 E BLEDSOE STREET	GALLATIN	TN	37,066	SUMNER	U	Proprietary, partnership	2024-01-01	2024-12-31	366	124	0.545	0.077	0.757	9,660,649	11,980,319	-2,319,670	-0.24	753,745	-1,565,925	-1	-0.28	7.608	-1,571,947	null	-0.063	0.673	-0.229	0.618	-0.177	-0.128	-0.011	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
105,419	ASPIRE AT OLDSMAR	3865 TAMPA RD	OLDSMAR	FL	34,677	PINELLAS	U	Proprietary, other	2023-11-15	2024-12-31	413	120	0.624	0.065	0.697	9,633,805	11,699,986	-2,066,181	-0.214	46,129	-2,020,052	7.4	0.39	2.247	-2,020,049	0.16	-0.094	0.8	-0.145	0.7	-0.12	-0.176	-0.069	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9
395,796	MONTGOMERYVILLE SKILLED NURSING & RE	640 BETHLEHEM PIKE	MONTGOMERYVILLE	PA	18,936	MONTGOMERY	U	Proprietary, other	2024-07-01	2025-06-30	365	170	0.461	0.051	0.809	9,514,808	14,536,042	-5,021,234	-0.528	8,339	-5,012,895	0.1	0.13	1.493	-8,424,921	0.348	-0.127	0.782	-0.131	0.759	-0.401	-0.321	-0.397	negative operating margin; margin below -10%; margin down 5+ points in a year; occupancy below 70%; occupancy down 5+ points; under 15 days cash; current ratio below 1; liabilities exceed assets; negative fund balance	9

Nursing Home Financial Distress: free sample (Tensorust LLC)

13,988 skilled nursing facilities scored from their Medicare cost reports: 7,120 lose money on patient care and 7,023 carry 3 or more distress flags.

Headline: Every skilled nursing facility in CMS's latest SNF cost report file (13,988 facilities), with operating margin, occupancy, payer mix, days cash on hand, current ratio, leverage, fund balance and contract-labor share, plus the same margin and occupancy from the two prior files and the change.

This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 13,988 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/snf-cost-report-distress/.

Files here

file	what it is
`sample.csv`	25 rows of the full file (the same sample shown on tensorust.com)
`summary_by_state.csv`	row counts and totals by state across the full file, no entity names (groups with fewer than 3 rows are folded into "Other")

Summary by state (largest groups)

State	rows	Net patient revenue (USD)
TX	1,161	8,868,192,961
CA	1,045	16,804,997,638
OH	920	8,417,973,305
FL	681	9,905,027,728
IL	645	7,140,637,293
PA	635	12,058,719,341
NY	553	14,928,144,438
IN	511	5,491,240,677
MO	481	3,918,697,765
MI	406	4,948,971,129
NC	393	5,120,488,673
IA	387	2,439,339,102
TOTAL	13,988	171,325,111,116

Full table: summary_by_state.csv.

What the full file has

13,988 rows
Key fields: ccn, facility_name, street_address, city, state, zip, county, rural_urban, type_of_control, fy_begin
Parquet and CSV, a README with sources, method and limits, and the build script
Free 25-row sample (no personal contact data)

Coverage: Medicare-certified SNFs that filed a cost report in the latest CMS file; facilities with several reports keep the longest period. CMS SNF cost report files as posted Oct 2026 (latest file mostly fiscal periods ending in 2024); built Nov 6, 2026.

Columns in the full file

column	meaning
`ccn`	CMS certification number
`facility_name`	Facility name
`street_address`	Street address
`city`	City
`state`	State
`zip`	ZIP
`county`	County
`rural_urban`	R = rural, U = urban
`type_of_control`	Ownership type from the cost report
`fy_begin`	Cost report fiscal year begin
`fy_end`	Cost report fiscal year end
`period_days`	Days in the reporting period
`beds`	Number of beds
`occupancy`	Total patient days / bed days available
`medicare_day_share`	Medicare (Title XVIII) share of days
`medicaid_day_share`	Medicaid (Title XIX) share of days
`net_patient_revenue`	Net patient revenue, USD
`operating_expense`	Total operating expense, USD
`operating_income`	Net income from service to patients, USD
`operating_margin`	Operating income / net patient revenue
`other_income`	Total other income, USD
`net_income`	Net income, USD
`days_cash_on_hand`	(Cash + temporary investments) / daily operating expense
`current_ratio`	Current assets / current liabilities
`liabilities_to_assets`	Total liabilities / total assets
`fund_balance`	Total fund balance (equity), USD
`contract_labor_share`	Contract labor / (contract labor + salaries)
`operating_margin_prior`	Operating margin, prior cost report file
`occupancy_prior`	Occupancy, prior file
`operating_margin_two_years_ago`	Operating margin, two files back
`occupancy_two_years_ago`	Occupancy, two files back
`margin_change_1y`	Margin change vs prior file (points as a fraction)
`occupancy_change_1y`	Occupancy change vs prior file
`margin_change_2y`	Margin change vs two files back
`distress_flags`	Distress flags that apply
`distress_flag_count`	Number of distress flags

Get the full file

tier	price	includes
State or portfolio file	$750	Every facility in one state, or a list of CCNs you send, with all metrics and flags.
National file	$3,900	All 13,988 facilities with three files of history, CSV, Parquet and Excel.
National file with updates	$9,000 a year	The national file re-run on every CMS cost report refresh, with newly flagged facilities listed.

Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/snf-cost-report-distress/. All datasets: https://tensorust.com/datasets/

Method and limits

For each file keep one report per CCN (longest period), compute ratios from Worksheet S-3, G and G-3 fields as CMS publishes them, line up the two prior files by CCN, and set flags at the stated thresholds.

Not audited financials and not a credit rating. Cost reports are filed by operators and can be amended; related-party rent and management fees can move margin between the facility and its owners. Chains often sweep cash to the parent, so low days cash is common and weighs less on its own than margin and occupancy trends. Thresholds are simple screens, not predictions of closure.

Sources

CMS Skilled Nursing Facility Cost Report data, files CostReportsnf_Final_22, _23 and _24 (data.cms.gov, posted Oct 2026)

License

The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/snf-cost-report-distress/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.

Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com

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