Every figure we publish is derived from CMS cost report worksheet coordinates. A wrong coordinate produces a number that looks perfectly reasonable, so we reconcile against nursing homes whose audited figures are independently available and we publish the result — including the metrics that fail.
0 of 0 metrics currently pass reconciliation. Metrics that do not pass are labelled unverified everywhere they appear, including in the API response.
| Metric | Verdict | Passed | Rate |
|---|
70 figures across 33 hospital-years at 28 hospitals (48 in AL, 17 in WA, 4 in NY, 1 in FL), read off audited financial statements: state-filed audits for government hospital authorities, and continuing-disclosure filings on EMMA for bond-issuing non-profits. Every figure is transcribed by hand from a named document and stored with a citation to that document and page; a figure we could not source is left blank rather than estimated. Tolerance is 0.5% for money, exact for counts.
The sample is deliberately drawn from nursing homes that publish accounts at all — non-profits, which file an IRS Form 990, and government authorities, which are audited by their state. Proprietary nursing homes publish neither and cannot be checked this way, so nothing here demonstrates that a for-profit chain fills the same cost-report lines the same way.
We do not interpolate. We do not carry a figure forward from a prior year. A metric whose inputs are missing is returned as null, never as zero. Where a provider filed an amended cost report we use the latest filing and say so.