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BlumShapiro Announces Massachusetts Long-Term Care Benchmarking Tool

September 09, 2015

Shannon Crowley, CPA, MSA

BlumShapiro has obtained the Massachusetts long-term care facilities cost report data
from the Center for Health Information and Analysis (the Center) (2013 is the most
recent period of data currently available from the Center), which has information for over
400 Massachusetts long-term care facilities. Using this data, BlumShapiro has created a
data benchmarking tool that calculates many statistics for Massachusetts long-term care
facilities, including:

  • Utilization;
  • Staffing hours per patient day;
  • Staffing cost per patient day;
  • Departmental costs; and
  • Other key financial indicators.

Along with calculating these statistics for individual facilities, we can also calculate the
average for the state, non-profit vs. for-profit and each county. This information can be
vital for your facility and assist management when making important decisions,
strategic plans and forecasts for the future. This tool can answer such questions as:

  • How does your facility’s operating margin compare to the state average?
  • How does your facility’s payor mix compare to other non-profit or for-profit
  • How your facility’s dietary staffing hours per patient day compare to your

Examples of what this tool has to offer:

Massachusetts nursing homes continue to have occupancy challenges, with the average occupancy for the state at 83% in 2013.  With a decreasing census, it is vital for management to continue evaluating its expenses in order to maintain margins and profitability. Below are some sample charts created using our Massachusetts long-term care benchmarking tool. We encourage you to compare your facility to the averages below:


We would welcome the opportunity to discuss the cost information for your facility and potentially assist you in improving your facility’s profitability.

If you have any questions or interest in learning more about BlumShapiro’s Massachusetts long-term care benchmarking tool, please contact, Shannon Crowley at 781-610-1245,, or Jonathan Fink at


Shannon Crowley is a manager in the firm’s Quincy Office specializing in serving our healthcare and non-profit clients. BlumShapiro is the largest regional business advisory firm based in New England, with offices in Rhode Island, Massachusetts and Connecticut. The firm, with over 400 professionals and staff, offers a diversity of services which includes auditing, accounting, tax and business advisory services. In addition, BlumShapiro provides a variety of specialized consulting services such as succession and estate planning, business technology services, employee benefit plan audits, litigation support and valuation, and financial staffing.  The firm serves a wide range of privately held companies, government and non-profit organizations and provides non-audit services for publicly traded companies.


Advisors | Auditors | Consultants | CPAs - Blum Shapiro is one of the premier public accounting firms in the northeast and a Top 100 CPA Firm in the U.S. Our professionals serve businesses, individuals and organizations in Boston (MA), Hartford (CT), Cranston (RI), Shelton (CT) ,Quincy (MA) and Newton (MA) with audit, tax and business consulting services. Our firm has developed practice areas in automotive, construction, education, government, healthcare, hospitality, manufacturing, nonprofit organizations and professional service firms. New Haven CT, Fairfield CT, Norwalk CT, Waterbury CT.