Pre-launch · Filing-season 2027
Targeting the ~10,900 HHAs and ~5,000-6,000 Hospices that file CMS-1728-20 and CMS-1984-14 annually under 42 CFR § 413.24.
The cost report is a settlement instrument under federal regulation, not a task. Every dollar that flows from CMS to a provider passes through the cost-report reconciliation — and every dollar must be defensible on audit.
Mandatory electronic submission via MCReF replaces the paper-and-spreadsheet workflows the incumbent vendors were built around. The transition exposes which preparation pipelines are accuracy-engineered and which are not.
Every customer-visible number must trace to its formula and inputs. This is a compliance requirement under MAC desk review and reopening provisions, not a product feature. The schema-level commitment is the wedge.
We file from CMS/OMB published counts and HCRIS — not market estimates or third-party analyst reports.
~0
HHAs filing CMS-1728-20 annually
Source: CMS/OMB per docs/glossary.md
~5,000–6,000
Active Hospice filers (CMS-1984-14)
Source: HCRIS dataset per docs/glossary.md
$0M
Bottom-up annual addressable compliance spend
Source: OMB PRA hours × loaded labor
Combined target population: ~16,000 providers filing the cost report every year, with strict regulatory deadlines, mandatory electronic submission, and direct downstream payment impact.
Methodology footnote: provider counts derived from docs/glossary.md:119,122 (CMS/OMB + HCRIS dataset), corroborated by data/hcris/baselines.json. TAM math: OMB 0938-0022 (HHA PRA = 195 hours/filing) and OMB 0938-0758 (Hospice PRA = 188 hours/filing), both already cited in /vs/in-house-prep, multiplied by industry-standard $100/hr loaded labor for finance staff at CFO/controller level, multiplied by provider counts: (~10,900 × $19,500) + (~5,500 × $18,800) ≈ $315M addressable annual compliance spend. NOT from scripts/extract-pos-prospects.ts — that is outreach prospect-segmentation (200/200 sample), not a population denominator extract per MSG-839 self-correction.
Calc engine: Decimal.js + Postgres numeric(18,6)
Accuracy architecture, not a bolt-on. No floating-point arithmetic on monetary values, ever. Every step-down allocation and per-LOC reclassification carries through exact Decimal math from trial balance to filed report.
Audit-trail-first schema
Every customer-visible number gets an audit_trail_entries row with formula, inputs, and citation. The schema commits at the database layer, not the UI layer.
Step-down + per-LOC reclass methodology depth
The complexity that generic AI tools cannot ship without cost-finding domain depth. PRM Pub. 15-1 Chapter 23 step-down allocation + sentinel-value handling + form- specific worksheet apportionment is the wedge.
AI classifies. Determinism calculates.
Locked architecture (D-009), not a tagline. AI maps trial balance lines to CMS cost centers with confidence scores; a deterministic engine performs every numeric operation. No AI output ever lands in a numeric column.
We're focused on product. We're not actively raising. We welcome inbound from healthcare operators, advisors, and infrastructure-stage funders. This page contains forward-looking statements about regulatory market structure based on publicly available CMS data; it is not an offer to sell securities.