Using all 27 geographical areas in Massachusetts served by protective services agencies (PS) as the units of analysis, this study sought to determine the factors that influence elder abuse reporting rates. The dependent variable was the number of reports per 1,000 persons aged 60 years and older received during 1994. Of the ten factors entered into a multiple linear regression analysis, four were significant {R 2 -63%). Higher rates of reporting were associated with lower socioeconomic status of the older population, more community training of area professionals, higher agency service rating scores, and a lower community agency-PS relationship score. The inverse relationship between the rate of reporting and community agency-PS relationship score is contrary to conventional wisdom and suggests that the factor may be masking or representing other associations.