SNF financial and staffing characteristics by ACO participation status

Generated 2026-10-28 10:40. Cost report rules: 360-370 day reports; FY-to-CY attribution OFF; gov't/territory exclusion ON; other income NA-to-zero ON; G-3 winsorized by year ON.

Table. SNF Financial and Employed Staffing Characteristics (Cost Reports) by ACO Participation Status
Table 1. SNF Financial and Employed Staffing Characteristics (Cost Reports) by ACO Participation Status
Characteristic Overall
N = 13,5421		 Never participated
N = 12,7651		 Exited before 2026
N = 2851		 Participating as of 2026
N = 4921		 p-value
Financial Characteristics (multi-year mean, $)
Total patient revenue (GROSS), $ 13,322,560.8 (8,871,684.5) 13,179,766.0 (8,816,243.7) 15,096,757.4 (9,055,803.9) 15,861,167.5 (9,634,468.8) <0.001
Net patient service revenue, $ 10,869,450.0 (6,995,324.8) 10,754,978.8 (6,957,951.0) 12,108,182.7 (6,748,157.4) 13,009,350.1 (7,633,987.5) <0.001
Total other income, $ 1,011,912.5 (2,571,405.0) 973,468.9 (2,507,614.0) 1,220,351.4 (2,874,948.5) 1,849,119.4 (3,606,628.3) <0.001
Net income from patient services, $ -936,200.3 (2,818,406.1) -901,878.1 (2,764,036.3) -1,171,197.7 (3,072,365.3) -1,656,006.6 (3,756,352.7) <0.001
Total operating expenses, $ 11,854,334.7 (7,950,062.0) 11,705,338.0 (7,867,961.0) 13,330,537.1 (7,752,797.7) 14,718,324.6 (9,358,776.1) <0.001
Employed Staffing Hours (per resident-day)
RN hours per resident-day (employed) 14,679.7 (12,710.8) 14,353.5 (12,478.8) 19,481.5 (16,282.5) 20,309.8 (14,334.9) <0.001
LPN hours per resident-day (employed) 24,760.3 (17,500.3) 24,602.9 (17,524.8) 28,178.6 (18,522.5) 26,835.6 (15,881.1) <0.001
CNA hours per resident-day (employed) 66,172.9 (40,536.7) 65,617.2 (40,363.4) 77,119.2 (44,266.5) 74,175.5 (41,077.5) <0.001
1 Mean (SD)
Source: CMS Nursing Home Compare (April 2026); HCRIS multi-year mean 2021-2026 (nhcr_2021_2024_07). Continuous: mean (SD). Categorical: n (%). Star ratings: mean (SD), scale 1-5. Financial variables in dollars. p-values: Kruskal-Wallis (continuous), chi-square with simulation (categorical). Bold p < 0.05.