Final report of the AWPHD/DOH sponsored financial benchmarking project. It examines CAHs designated as of January 2004, looking at their financial performance in FY 2003. It uses Medicare cost reports, DOH Year End reports, DSHS NH cost reports, and data surveyed by our consultants as the sources of information. Where possible it uses financial indicators consistent with those used by the National Flex Monitoring program, but provides additional information at the departmental level.