Executive Facts
Sunny Day Hospice
Period: YTD December
Hospice
Segment
ADC (Visits for Palliative)
Breakeven ADC
548
732
Palliative
Segment
IP Unit
Segment
14
114
19
2
Organization Organiz.
Total
Net Rev %
MVI Model
Hospice
Net Rev %
Percent of Net Revenue
Hospice Palliative
IP Unit
Segment Segment Segment
Patient-Day Amounts
Hospice Palliative IP Unit
Segment Segment Segment
581
848
Net Revenue
4,505,691
942,452
5,165,167
10,613,310
100%
100%
100%
100%
100%
22.53
188.49
737.88
Direct Labor
Patient-Related
Total
2,076,322
1,207,588
3,283,910
753,127
173,322
926,449
3,052,783
676,736
3,729,518
5,882,231
2,057,645
7,939,877
55%
19%
75%
38%
22%
60%
46.1%
26.8%
72.9%
79.9%
18.4%
98.3%
59.1%
13.1%
72.2%
10.38
6.04
16.42
150.63
34.66
185.29
436.11
96.68
532.79
Contribution Margin
1,221,781
16,003
1,435,649
2,673,433
25%
40%
27.1%
1.7%
27.8%
6.11
3.20
205.09
Indirect Expenses
1,632,355
133,141
144,855
1,910,351
18%
30%
36.2%
14.1%
2.8%
8.16
26.63
20.69
1,290,793
763,082
7%
10%
-9.1%
-12.4%
25.0%
(2.05)
(23.43)
184.40
493,377
(299,359)
194,018
5%
-3%
2%
73,910
6,967
1%
0%
0%
Net Operational Income
(410,573)
Answers the question "could we make it
without community support?'
Answers the question "Could we make it
without community support?"
Development Income
Development Expenses
Net
Other Programs (Net)
Special Bereavement Svcs
Investment & Interest Inc.
(117,138)
This number represents the "net" effect of
extracurricular programs.
Net Income
1,037,977
10%
Hospice
Discipline Segment
RN
321.08
945.64
LPN
-
-
CNA
134.65
SW
PC
Physician
On-Call
Direct Labor
Indirect Labor
Total Labor
Development Return Ratio
Benefits Percentage of Salaries
Revenue Per Payroll Dollar
Days in Accounts Receivable
Days in Accounts Payable
Days of Cash on Hand
Program Indirect % Net Revenue
7/10/2009
5,882,231
1,318,088
7,200,319
1.65
28.68%
1.47
61.97
39.66
87.67
18.00%
82%
18%
100%
Average Development Ratios
are $3-$4.
Benefits typically run between
22% to 25%.
Cost Per Visit
Palliative
IP Unit
Segment Segment
Average Visit Duration
Hospice Palliative IP Unit
Segment Segment Segment
0.01
62.40
62.40
-
-
-
18.72
-
1,796.11
162.20
72.00
72.00
72.00
152.72
276.76
78.41
80.00
70.00
80.00
235.80
128.01
70.61
72.00
80.00
72.00
-
-
-
-
-
-
306.05
467.79
-
90.00
67.20
90.00
74.63
Admissions
1,509.00
227.03
36.77
660.00
88.57
Bereavement
109,554.91
11,199.46
232.65
360.00
87.27
74.29
Volunteer
140,716.03
1,547.01
66,632.36
260.00
86.09
73.95
We like to see Salary & Wages at 70/30%.
65/35% is average. 60/40% is usually trouble.
However, may be OK depending upon other
factors.
Page 1 of 1
Breakeven Analysis and Contribution Margin Report
Breakeven Number
Breakeven Number of Hospice Homecare Patient-Days
Breakeven Number of Hospice Unit Patient-Days
Breakeven Number of Palliative Care Visits
Service Mix
Hospice Homecare
Hospice Unit
Palliative Care
Total
Period: YTD June
58,140
1,200
1,742
90.11
516.52
628.30
172.57
Variable Costs
Average Variable Costs Per Hospice Homecare Patient-Day
Average Variable Costs Per Hospice Unit Patient-Day
Average Variable Costs Per Palliative Care Visit
Weighted Average Variable Costs Per Unit
63.43
405.48
557.16
131.09
Contribution Margin
Hospice - Homecare
Hospice - Inpatient Unit
Palliative Care
Total Contribution
Here is what your
Less: Total Indirect Allocated Expenses
"extracurricular"
Net Operating Income
programs are netting. If
Less Development Costs
the amount is in
Add Support & Fundraising Income
brackets, you are losing
Other Program Net Income
money.
Special Bereavement Program
Add Investment, Interest, & Other Income
Total Organization Net Income
Minimum Target Amount to be Contributed from Fundraising
Actual
ADC
276
55
8
81.3%
16.3%
2.4%
100%
Average Net Revenue
Average Net Hospice Homecare Revenue Per Patient-Day
Average Net Hospice Unit Revenue Per Patient-Day
Average Net Palliative Care Revenue Per Visit
Weighted Average Net Revenue Per Unit
Organizational Fixed Costs
ADC Needed to
Achieve BE
321
7
10
1,808,649.46
1,334,251
1,110,401
106,717
2,551,369
1,808,649
742,720
285,364
493,377
80,278
6,967
1,037,977
-
Return on Development Expenditures
1.73
(Amount contributed for each dollar spent)
Not needing any community support is always good.
Flex Budget Calculation Based on Engineered Costs
Sunny Day Hospice
Period: YTD June
Hospice
50,000 Days
Actual
Flex Budget
5,297,358
(791,667)
4,505,691
6,000,000
Gross Patient Revenue
Revenue Adjustments
Net Revenue
Direct Labor
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Palliative
1,500 Visits
Actual
Flex Budget
943,251
(799)
942,452
-
IP Unit
10,000 Days
Actual
Flex Budget
5,178,417
(13,249)
5,165,167
5,000,000
Total
61,500
Actual - All
11,419,026
(805,716)
10,613,310
Patient
Cost Per
Day - ALL
185.68
(13.10)
173
Hospice
Cost Per
Engineered
Day
Amount
105.95
(15.83)
90.11
120.00
Palliative
Cost Per
Engineered
Visit
Amount
628.83
(0.53)
628.30
-
IP Unit
Cost Per
Engineered
Day
Amount
517.84
(1.32)
516.52
500.00
1,012,138
336,363
191,397
70,635
201,654
75,720
69,418
1,957,325
-
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
-
2,225,735
917,626
128,570
59,464
13,497
3,344,892
-
3,581,905
1,331,074
401,952
143,470
225,642
239
179,386
100,960
5,964,629
58.24
21.64
6.54
2.33
3.67
0.00
2.92
1.64
96.99
20.24
6.73
3.83
1.41
4.03
1.51
1.39
39.15
-
229.36
51.39
54.66
8.91
15.99
0.16
69.11
12.03
441.61
-
222.57
91.76
12.86
5.95
1.35
334.49
-
Direct Patient Related Expenses
Ambulance
Bio Hazardous
Continuous Care
Dietary
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
Pass-Through Residual
Total
21,233
207
1,829
211,840
1,562
14,748
3,763
107,944
178,577
16,192
90
2,977
3,757
557,827
95,531
(3,962)
1,214,115
-
3,484
101,762
599
65,945
1,978
499
56
174,323
-
47,384
207
50,000
1,038
75,000
4,596
1,871
100,000
58,080
7,985
90
2,977
23,000
3,268
233,672
41,973
651,142
-
72,101
414
1,829
363,602
3,198
75,000
19,344
5,634
207,944
302,602
26,156
180
5,955
23,000
7,524
791,499
137,560
(3,962)
2,039,581
1.17
0.01
0.03
5.91
0.05
1.22
0.31
0.09
3.38
4.92
0.43
0.00
0.10
0.37
0.12
12.87
2.24
(0.06)
33.16
0.42
0.00
0.04
4.24
0.03
0.29
0.08
2.16
3.57
0.32
0.00
0.06
0.08
11.16
1.91
(0.08)
24.28
-
2.32
67.84
0.40
43.96
1.32
0.33
0.04
116.22
-
4.74
0.02
5.00
0.10
7.50
0.46
0.19
10.00
5.81
0.80
0.01
0.30
2.30
0.33
23.37
4.20
65.11
-
Total Labor & Patient Related Costs
3,171,440
-
836,735
-
3,996,034
-
8,004,210
130.15
63.43
-
557.82
-
399.60
-
Allocation of Indirect Costs
1,551,469
1,800,000
123,917
-
133,263
900,000
1,808,649
29.41
31.03
36.00
82.61
-
13.33
90.00
Total Costs
4,722,909
1,800,000
960,653
-
4,129,297
900,000
9,812,859
159.56
94.46
36.00
640.44
-
412.93
90.00
(4.34)
84.00
(12.13)
-
103.59
410.00
Total
Net Gain or Loss Per Patient-Day
(217,218)
4,200,000
(18,201)
-
1,035,870
4,100,000
800,451
Segment Contribution
Traceable Net Revenue
Less Direct Costs
Contribution
Less Allocation based on Model A
Residual Income
4,505,691
3,171,440
1,334,251
1,551,469
(217,218)
6,000,000
6,000,000
1,800,000
4,200,000
942,452
836,735
105,716
123,917
(18,201)
-
5,165,167
3,996,034
1,169,133
133,263
1,035,870
5,000,000
5,000,000
900,000
4,100,000
16,613,310
8,004,210
8,609,100
3,608,649
5,000,451
7/16/2007
Page 1 of 1
Patient Day Costing Method & Business Segment Costs
Sunny Day Hospice
Period: YTD June
Patient Days
Visits
Patient Days
1,500
10,000
Amounts: Revenue & Costs
Hospice
Palliative
IP Unit
5,297,358
943,251
5,178,417
(791,667)
(799)
(13,249)
4,505,691
942,452
5,165,167
50,000
Gross Patient Revenue
Revenue Adjustments
Net Revenue
61,500
Total
11,419,026
(805,716)
10,613,310
Direct Labor
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Total
1,012,138
336,363
191,397
70,635
201,654
75,720
69,418
1,957,325
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
2,225,735
917,626
128,570
59,464
13,497
3,344,892
Direct Patient Related Expenses
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
Pass-Through Residual
Total
21,233
207
1,829
211,840
1,562
14,748
3,763
107,944
178,577
16,192
90
2,977
3,757
557,827
95,531
(3,962)
1,214,115
3,484
101,762
599
64,944
1,978
499
56
173,322
47,384
207
58,732
50,000
1,038
75,000
4,596
1,871
100,000
58,080
7,985
90
2,977
23,000
3,268
233,672
41,973
709,875
Total Direct Expense
3,171,440
835,734
4,054,767
8,061,941
Contribution Margin
1,334,251
106,717
1,110,401
1,808,649
1,808,649
711,494
1,470,447
1,551,469
187,492
44,113
123,917
4,980,090
4,980,090
3,882,934
4,641,887
4,722,909
835,734
835,734
1,023,227
879,848
959,652
Allocation of Indirect Costs - Various Methods
Optional Allocation based on Hours
Optional Allocation based on %
Optional Allocation based on Costs
Optional Allocation based on Patient Days
Allocation based on this System
Total Costs Per Day by Various Allocation Methods
Optional Allocation based on Hours
Optional Allocation based on %
Optional Allocation based on Costs
Optional Allocation based on Patient Days
Allocation based on this System
Patient-Day Amounts (Visits for Palliative)
Hospice
Palliative
IP Unit
105.95
628.83
517.84
(15.83)
(0.53)
(1.32)
90.11
628.30
516.52
Engineered Patient-Day Amounts
Hospice
Palliative
IP Unit
Hospice
Efficiency Variance
Palliative
120.00
-
500.00
(1,494,309)
942,452
165,167
58.24
21.64
6.54
2.33
3.67
0.00
2.92
1.64
96.99
20.24
6.73
3.83
1.41
4.03
1.51
1.39
39.15
229.36
51.39
54.66
8.91
15.99
0.16
69.11
12.03
441.61
222.57
91.76
12.86
5.95
1.35
334.49
-
-
-
1,012,138
336,363
191,397
70,635
201,654
75,720
69,418
1,957,325
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
2,225,735
917,626
128,570
59,464
13,497
3,344,892
72,101
414
1,829
58,732
363,602
3,198
75,000
19,344
5,634
207,944
301,601
26,156
180
5,955
23,000
7,524
791,499
137,560
(3,962)
2,097,312
1.17
0.01
0.03
0.95
5.91
0.05
1.22
0.31
0.09
3.38
4.90
0.43
0.00
0.10
0.37
0.12
12.87
2.24
(0.06)
34.10
0.42
0.00
0.04
4.24
0.03
0.29
0.08
2.16
3.57
0.32
0.00
0.06
0.08
11.16
1.91
(0.08)
24.28
2.32
67.84
0.40
43.30
1.32
0.33
0.04
115.55
4.74
0.02
5.87
5.00
0.10
7.50
0.46
0.19
10.00
5.81
0.80
0.01
0.30
2.30
0.33
23.37
4.20
70.99
-
-
-
21,233
207
1,829
211,840
1,562
14,748
3,763
107,944
178,577
16,192
90
2,977
3,757
557,827
95,531
(3,962)
1,214,115
3,484
101,762
599
64,944
1,978
499
56
173,322
47,384
207
58,732
50,000
1,038
75,000
4,596
1,871
100,000
58,080
7,985
90
2,977
23,000
3,268
233,672
41,973
709,875
131.09
63.43
557.16
405.48
-
-
-
3,171,440
835,734
4,054,767
2,551,369
41.49
26.69
71.14
111.04
120.00
-
500.00
(4,665,749)
106,717
(3,889,599)
909,663
294,089
133,263
1,808,649
1,808,649
1,808,649
1,808,649
1,808,649
29.41
29.41
29.41
29.41
29.41
36.17
36.17
14.23
29.41
31.03
124.99
29.41
82.61
90.97
29.41
13.33
36.00
-
90.00
(248,529)
123,917
(766,728)
4,054,767
4,054,767
4,964,430
4,348,856
4,188,030
9,870,591
9,870,591
9,870,591
9,870,591
9,870,591
160.50
160.50
160.50
160.50
160.50
99.60
99.60
77.66
92.84
94.46
557.16
557.16
682.15
586.57
639.77
405.48
405.48
496.44
434.89
418.80
36.00
-
90.00
2,922,911
959,652
3,288,039
(4.34)
(11.47)
97.71
84.00
-
410.00
(4,417,220)
(17,200)
(3,122,872)
-
Segment Contribution
Traceable Net Revenue
Less Direct Costs
Contribution
Less Allocation
Residual Income
7/16/2007
4,505,691
3,171,440
1,334,251
1,551,469
(217,218)
942,452
835,734
106,717
123,917
(17,200)
IP Unit
3,581,905
1,331,074
401,952
143,470
225,642
239
179,386
100,960
5,964,629
Net Gain or Loss Per Patient-Day
Control:
ALL
185.68
(13.10)
173
5,165,167
4,054,767
1,110,401
133,263
977,137
10,613,310
8,061,941
2,551,369
1,808,649
742,720
Page 1 of 3
Hospice Direct Labor Per Patient-Day
$0
$5
$10
$15
$20
$25
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Hospice Direct Patient Related Expenses Per Patient-Day
$0
$2
$4
$6
$8
$10
$12
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
Pass-Through Residual
IP Unit Direct Labor Per Patient-Day
7/16/2007
$0
$50
$100
$150
$200
$250
Page 2 of 3
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
IP Unit Direct Patient Related Expenses Per Patient-Day
$0
$5
$10
$15
$20
$25
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
Pass-Through Residual
7/16/2007
Page 3 of 3
Analysis of Indirect Costs
Organization:
Sunny Day Hospice
Period Specifier: YTD June
Allocated
Actual
Costs
Cost Type
Indirect Labor
Administration
Clinical Management
Compliance/QI/Education
Finance
HR
Marketing
Medical Director
Medical Records
MIS
Team Leader
Other
Total
Operational Costs
Accounting/Audit
Answering Service
Bank Service
Computer Expenses
Consulting/Professional Fees
Continuing Education
Copier Expense
Depreciation-Major Moveable
Dues, Licenses & Subscriptions
Insurance
Interest-Operating
Lease/Rent Equipment
Legal
Marketing Other
Meeting Expense
Mileage-Non-Patient
Minor Equipment
Miscellaneous
Office Supplies
Other Expenses
Pagers (Non-Patient)
Postage/Mailings
Printing
Service Contracts-Operating
Telephone
Training-Groups
Vehicle Exp-Owned/Lease
Total
Facility-Related Costs
Alarm System
Cleaning & Paper
Depreciation-Building
Exterminating
Interest-Facility
Landscaping
Maintenance
Maintenance Salaries
Other-Facility
Property Taxes
Rent
Service Contracts-Facilities
Utilities
Total
Total Indirect Costs
Percentage of Net Revenue by Category
Total Indirect Salaries %
Total Operational Cost %
Total Facility Related Cost %
Each % point represents:
Control Total:
7/16/2007
$
-
% of
Net
Revenue
Indirect
Cost
%
% of
Total
Costs
278,528
607,852
138,993
81,915
71,659
30,226
7,160
1,216,334
2.6%
5.7%
0.0%
1.3%
0.0%
0.8%
0.7%
0.0%
0.3%
0.0%
0.1%
11.5%
15.4%
33.6%
0.0%
7.7%
0.0%
4.5%
4.0%
0.0%
1.7%
0.0%
0.4%
67.3%
2.8%
6.2%
0.0%
1.4%
0.0%
0.8%
0.7%
0.0%
0.3%
0.0%
0.1%
12.3%
4.53
9.88
2.26
1.33
1.17
0.49
0.12
19.78
278,528
607,852
138,993
81,915
71,659
30,226
7,160
1,216,334
2.6%
5.7%
0.0%
1.3%
0.0%
0.8%
0.7%
0.0%
0.3%
0.0%
0.1%
11.5%
6,100
2,160
1,759
526
11,248
17,378
10,178
30,110
36,091
316
7,360
42,752
4,190
27,936
9,249
17,628
34,397
2,131
493
24,400
33,355
701
30,854
30
351,340
0.1%
0.0%
0.0%
0.0%
0.1%
0.2%
0.1%
0.0%
0.3%
0.3%
0.0%
0.0%
0.1%
0.4%
0.0%
0.3%
0.1%
0.2%
0.3%
0.0%
0.0%
0.2%
0.3%
0.0%
0.3%
0.0%
0.0%
3.3%
0.3%
0.1%
0.1%
0.0%
0.6%
1.0%
0.6%
0.0%
1.7%
2.0%
0.0%
0.0%
0.4%
2.4%
0.2%
1.5%
0.5%
1.0%
1.9%
0.1%
0.0%
1.3%
1.8%
0.0%
1.7%
0.0%
0.0%
19.4%
0.1%
0.0%
0.0%
0.0%
0.1%
0.2%
0.1%
0.0%
0.3%
0.4%
0.0%
0.0%
0.1%
0.4%
0.0%
0.3%
0.1%
0.2%
0.3%
0.0%
0.0%
0.2%
0.3%
0.0%
0.3%
0.0%
0.0%
3.6%
0.10
0.04
0.03
0.01
0.18
0.28
0.17
0.49
0.59
0.01
0.12
0.70
0.07
0.45
0.15
0.29
0.56
0.03
0.01
0.40
0.54
0.01
0.50
0.00
5.71
6,100
2,160
1,759
526
11,248
17,378
10,178
30,110
36,091
316
7,360
42,752
4,190
27,936
9,249
17,628
34,397
2,131
493
24,400
33,355
701
30,854
30
351,340
0.1%
0.0%
0.0%
0.0%
0.1%
0.2%
0.1%
0.0%
0.3%
0.3%
0.0%
0.0%
0.1%
0.4%
0.0%
0.3%
0.1%
0.2%
0.3%
0.0%
0.0%
0.2%
0.3%
0.0%
0.3%
0.0%
0.0%
3.3%
11,105
101,735
1,010
4,257
166
114,524
513
7,666
240,975
0.0%
0.1%
1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.1%
0.0%
0.1%
2.3%
0.0%
0.6%
5.6%
0.0%
0.0%
0.1%
0.2%
0.0%
0.0%
0.0%
6.3%
0.0%
0.4%
13.3%
0.0%
0.1%
1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.2%
0.0%
0.1%
2.4%
0.18
1.65
0.02
0.07
0.00
1.86
0.01
0.12
3.92
11,105
101,735
1,010
4,257
166
114,524
513
7,666
240,975
0.0%
0.1%
1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.1%
0.0%
0.1%
2.3%
1,808,649
17.0%
100%
18.3%
29.41
1,808,649
17.0%
11.5%
3.3%
2.3%
17.0%
106,133
21.0%
8.5%
4.0%
33.5%
18.0%
8.0%
4.0%
30.0%
Patient
Day
Cost
Program
Actual
Cost
Program
% of Net
Revenue
Controlling Indirect
Cost is one of the
major challenges for
hospices. It is the
most difficult
category of cost to
control or design.
Many times, the
difference between a
profitable hospice
and an unprofitable
hospice lies in the
Indirect Cost
category.
Our best advice is to
"draw a line in the
sand" and say "this is
ALL we are going to
spend (on a
percentage of
revenue basis) on
Indirect Costs." And
then, hold it! Over
time, Indirect Costs
creep upward and
they must constantly
be forced back
behind the line you've
drawn.
We recommend that 30% be your
goal for Total Indirect Costs.
Here are some historic averages for these areas. Please
reference the FBA for updated averages.
Page 1 of 3
Indirect Labor
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
Administration
Clinical Management
Compliance/QI/Education
Finance
HR
Marketing
Medical Director
Medical Records
MIS
Team Leader
Other
Operational Costs
0.0%
0.1%
0.1%
0.2%
0.2%
0.3%
0.3%
0.4%
0.4%
0.5%
Accounting/Audit
Answering Service
Bank Service
Computer Expenses
Consulting/Professional Fees
Continuing Education
Copier Expense
Depreciation-Major Moveable
Dues, Licenses & Subscriptions
Insurance
Interest-Operating
Lease/Rent Equipment
Legal
Marketing Other
Meeting Expense
Mileage-Non-Patient
Minor Equipment
Miscellaneous
Office Supplies
Other Expenses
Pagers (Non-Patient)
Postage/Mailings
Printing
Service Contracts-Operating
Telephone
Training-Groups
Vehicle Exp-Owned/Lease
7/16/2007
Page 2 of 3
Facility-Related Expenses
Facility-Related Expenses
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
Alarm System
Cleaning & Paper
Depreciation-Building
Exterminating
Interest-Facility
Landscaping
Maintenance
Maintenance Salaries
Other-Facility
Property Taxes
Rent
Service Contracts-Facilities
Utilities
7/16/2007
Page 3 of 3
Cost Composition Report - Based on Net Patient Revenue
Sunny Day Hospice
Period: YTD June
Gross Patient Revenue
Revenue Adjustments
Net Revenue
Hospice
Costs
5,297,358
(791,667)
4,505,691
Palliative
Costs
943,251
(799)
942,452
IP Unit
Costs
5,178,417
(13,249)
5,165,167
Total
Costs
11,419,026
(805,716)
10,613,310
Total
% of Net
Revenue
107.6%
-7.1%
100.0%
Hospice
Actual
%
117.6%
-14.9%
100.0%
Palliative
Actual
%
100.1%
-0.1%
100.0%
IP Unit
Actual
%
100.3%
-0.3%
100.0%
Hospice
Engineered
%
Palliative
Engineered
%
IP Unit
Engineered
%
100.0%
0.0%
100.0%
3,581,905
1,331,074
401,952
143,470
225,642
239
179,386
100,960
5,964,629
33.7%
12.5%
3.8%
1.4%
0.0%
2.1%
0.0%
1.7%
1.0%
0.0%
56.2%
22.5%
7.5%
4.2%
1.6%
0.0%
4.5%
0.0%
1.7%
1.5%
0.0%
43.4%
36.5%
8.2%
8.7%
1.4%
0.0%
2.5%
0.0%
11.0%
1.9%
0.0%
70.3%
43.1%
17.8%
2.5%
1.2%
0.0%
0.0%
0.0%
0.0%
0.3%
0.0%
64.8%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
72,101
414
1,829
58,732
363,602
3,198
75,000
19,344
5,634
207,944
301,601
26,156
180
5,955
23,000
7,524
791,499
137,560
(3,962)
2,097,312
0.7%
0.0%
0.0%
0.6%
3.4%
0.0%
0.7%
0.2%
0.1%
0.0%
2.0%
2.8%
0.2%
0.0%
0.1%
0.2%
0.1%
7.5%
1.3%
0.0%
0.0%
0.0%
0.0%
19.8%
0.5%
0.0%
0.0%
0.0%
4.7%
0.0%
0.0%
0.3%
0.1%
0.0%
2.4%
4.0%
0.4%
0.0%
0.1%
0.0%
0.1%
12.4%
2.1%
0.0%
0.0%
0.0%
-0.1%
26.9%
0.4%
0.0%
0.0%
0.0%
10.8%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
6.9%
0.2%
0.0%
0.0%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
18.4%
0.9%
0.0%
0.0%
1.1%
1.0%
0.0%
1.5%
0.1%
0.0%
0.0%
1.9%
1.1%
0.2%
0.0%
0.1%
0.4%
0.1%
4.5%
0.8%
0.0%
0.0%
0.0%
0.0%
13.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
Direct Labor
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Total
1,012,138
336,363
191,397
70,635
201,654
75,720
69,418
1,957,325
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
2,225,735
917,626
128,570
59,464
13,497
3,344,892
Direct Patient Related Expenses
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
Pass-Through Residual
Total
21,233
207
1,829
211,840
1,562
14,748
3,763
107,944
178,577
16,192
90
2,977
3,757
557,827
95,531
(3,962)
1,214,115
3,484
101,762
599
64,944
1,978
499
56
173,322
47,384
207
58,732
50,000
1,038
75,000
4,596
1,871
100,000
58,080
7,985
90
2,977
23,000
3,268
233,672
41,973
709,875
Total Direct Expense
3,171,440
835,734
4,054,767
8,061,941
76.0%
70.4%
88.7%
78.5%
0.0%
0.0%
0.0%
1,551,469
123,917
133,263
1,808,649
17.0%
34.4%
13.1%
2.6%
30.0%
0.0%
18.0%
93.0%
104.8%
101.8%
81.1%
30.0%
0.0%
18.0%
7.0%
-4.8%
-1.8%
18.9%
70.0%
0.0%
82.0%
Allocation based on this System
This percentage is broken into more detail in the
Analysis of Indirect Costs Report.
Total of Direct and Indirect
4,722,909
959,652
4,188,030
Operational Net Gain or Loss Percentage based on Net Revenue
Segment Contribution
Traceable Net Revenue
Less Direct Costs
Contribution
Less Allocation
Residual Income
7/16/2007
100.0%
70.4%
29.6%
34.4%
-4.8%
100.0%
88.7%
11.3%
13.1%
-1.8%
100.0%
78.5%
21.5%
2.6%
18.9%
9,870,591
Page 1 of 4
Hospice Direct Labor Percent of Net Revenue
0%
5%
10%
15%
20%
25%
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Hospice Direct Patient Related Percent of Net Revenue
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
14.0%
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
7/16/2007
Therapies Labor
Pass-Through Residual
Page 2 of 4
Pass-Through Residual
IP Unit Direct Labor Percent of Net Revenue
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
50%
4.5%
5.0%
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
IP Unit Direct Patient Related Percent of Net Revenue
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
7/16/2007
Pass-Through Residual
Page 3 of 4
Pass-Through Residual
7/16/2007
Page 4 of 4
Cost Composition Report - Based on Total Costs
Sunny Day Hospice
Period: YTD June
Hospice
Costs
Palliative
Costs
Percentage
of
Total Cost
Hospice
% of
Total Cost
Palliative
% of
Total Cost
IP Unit
% of
Total Cost
3,581,905
1,331,074
401,952
143,470
225,642
239
179,386
100,960
5,964,629
36.3%
13.5%
4.1%
1.5%
0.0%
2.3%
0.0%
1.8%
1.0%
0.0%
60.4%
10.3%
3.4%
1.9%
0.7%
0.0%
2.0%
0.0%
0.8%
0.7%
0.0%
19.8%
3.5%
0.8%
0.8%
0.1%
0.0%
0.2%
0.0%
1.1%
0.2%
0.0%
6.7%
22.5%
9.3%
1.3%
0.6%
0.0%
0.0%
0.0%
0.0%
0.1%
0.0%
33.9%
72,101
414
1,829
58,732
363,602
3,198
75,000
19,344
5,634
207,944
301,601
26,156
180
5,955
23,000
7,524
791,499
137,560
(3,962)
2,097,312
0.7%
0.0%
0.0%
0.6%
3.7%
0.0%
0.8%
0.2%
0.1%
0.0%
2.1%
3.1%
0.3%
0.0%
0.1%
0.2%
0.1%
8.0%
1.4%
0.0%
0.0%
0.0%
0.0%
21.2%
0.2%
0.0%
0.0%
0.0%
2.1%
0.0%
0.0%
0.1%
0.0%
0.0%
1.1%
1.8%
0.2%
0.0%
0.0%
0.0%
0.0%
5.7%
1.0%
0.0%
0.0%
0.0%
0.0%
12.3%
0.0%
0.0%
0.0%
0.0%
1.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.7%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.8%
0.5%
0.0%
0.0%
0.6%
0.5%
0.0%
0.8%
0.0%
0.0%
0.0%
1.0%
0.6%
0.1%
0.0%
0.0%
0.2%
0.0%
2.4%
0.4%
0.0%
0.0%
0.0%
0.0%
7.2%
IP Unit
Costs
Total
Costs
Direct Labor
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Total
1,012,138
336,363
191,397
70,635
201,654
75,720
69,418
1,957,325
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
2,225,735
917,626
128,570
59,464
13,497
3,344,892
Direct Patient Related Expenses
Ambulance
Bio Hazardous
Continuous Care
Dietary & Dietary Labor
DME
ER
Food & Kitchen Labor
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen (for Unit Only)
Pagers
Pharmacy
Therapies
Therapies Chemo
Therapies IV/Biological
Therapies Labor
Pass-Through Residual
Total
21,233
207
1,829
211,840
1,562
14,748
3,763
107,944
178,577
16,192
90
2,977
3,757
557,827
95,531
(3,962)
1,214,115
3,484
101,762
599
64,944
1,978
499
56
173,322
47,384
207
58,732
50,000
1,038
75,000
4,596
1,871
100,000
58,080
7,985
90
2,977
23,000
3,268
233,672
41,973
709,875
Total Labor & Patient Related Costs
3,171,440
835,734
4,054,767
8,061,941
81.7%
32.1%
8.5%
41.1%
Allocation based on this System
1,551,469
123,917
133,263
1,808,649
18.3%
15.7%
1.3%
1.4%
Total Costs
4,722,909
959,652
4,188,030
9,870,591
100.0%
47.8%
9.7%
42.4%
4,505,691
3,171,440
1,334,251
1,551,469
(217,218)
942,452
835,734
106,717
123,917
(17,200)
5,165,167
4,054,767
1,110,401
133,263
977,137
10,613,310
8,061,941
2,551,369
1,808,649
742,720
Segment Contribution
Traceable Net Revenue
Less Direct Costs
Contribution
Less Allocation based on Model A
Residual Income
7/16/2007
Page 1 of 1
Cost Per-Visit by Discipline Schedule
Sunny Day Hospice
Period: YTD June
Cost Per-Visit by Discipline
Hospice
Direct
Direct
Labor
Mileage
Discipline
Costs
Costs
RN
1,012.14
Total
Direct
Costs
79.45
Indirect
Costs
1,091.58
Palliative Care
Direct
Labor
Costs
Total
802.27
1,893.85
Direct
Mileage
Costs
Total
Direct
Costs
Indirect
Costs
Total
860.08
73.32
933.40
160.90
1,094.30
LPN
-
-
-
-
-
-
-
-
-
CNA
224.24
36.59
260.83
177.75
438.58
770.86
180.77
951.63
144.20
-
SW
382.79
43.50
426.30
303.42
729.72
-
-
-
-
-
PC
141.27
9.94
151.21
111.98
263.19
-
-
-
-
-
1,095.83
Physician
-
-
-
-
-
-
-
-
-
-
On-Call
-
-
-
-
-
-
-
-
-
-
Admissions
-
10.06
10.06
-
10.06
-
-
-
-
-
302.88
4.01
306.89
240.08
546.97
-
-
-
-
-
-
-
-
-
-
-
-
-
Bereavement
Volunteer
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
7/16/2007
-
-
Cost Totals by Discipline
Hospice
Direct
Direct
Labor
Mileage
Costs
Costs
1,012,138
79,446
336,363
54,886
191,397
21,751
70,635
4,969
201,654
13,499
1,006
75,720
1,003
69,418
2,018
1,957,325
178,577
Visit Totals by Discipline
Hospice
Direct
Direct
Discipline
Mileage
Visits
Costs
1,000
1,000
1,500
1,500
500
500
500
500
100
100
250
250
3,850
3,850
Total
Direct
Costs
1,091,584
391,249
213,148
75,604
215,153
1,006
76,723
71,435
2,135,902
Total
Direct
Costs
1,000
1,500
500
500
100
250
3,850
Indirect
Costs
802,269
266,618
151,710
55,989
159,841
60,019
55,024
1,551,469
-
Indirect
Costs
1,000
1,500
500
500
100
250
3,850
Total
1,893,853
657,866
364,858
131,593
374,993
1,006
136,742
126,459
3,687,370
Palliative Care
Direct
Labor
Costs
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
Total
1,000
1,500
500
500
100
250
3,850
Palliative Care
Direct
Discipline
Visits
400
100
500
Direct
Mileage
Costs
29,328
18,077
5,016
9,247
264
1,007
1,004
1,001
64,944
Total
Direct
Costs
373,360
95,163
87,002
22,617
24,251
1,246
104,670
19,047
727,356
Direct
Mileage
Costs
Total
Direct
Costs
400
100
500
400
100
500
Indirect
Costs
64,358
14,420
15,337
2,501
4,487
45
19,393
3,376
123,917
-
Indirect
Costs
400
100
500
Total
437,718
109,583
102,339
25,118
28,739
1,291
124,063
22,423
851,274
Total
400
100
500
Page 1 of 1
Cost Per Visit-Hour by Discipline Schedule
Sunny Day Hospice
Period: YTD June
Cost Per Visit-Hour by Discipline for each Cost Category
Hospice
Direct
Direct
Total
Labor
Mileage
Direct
Indirect
Discipline
Costs
Costs
Costs
Costs
RN
920.13
72.22
992.35
729.34
LPN
CNA
240.26
39.20
279.46
190.44
SW
382.79
43.50
426.30
303.42
PC
141.27
9.94
151.21
111.98
Physician
On-Call
Admissions
8.38
8.38
Bereavement
291.23
3.86
295.09
230.84
Volunteer
-
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Cost Totals by Discipline
Hospice
Direct
Direct
Labor
Mileage
Costs
Costs
1,012,138
79,446
336,363
54,886
191,397
21,751
70,635
4,969
201,654
13,499
1,006
75,720
1,003
69,418
2,018
1,957,325
178,577
Total
Direct
Costs
1,091,584
391,249
213,148
75,604
215,153
1,006
76,723
71,435
2,135,902
Visit-Hour Totals by Discipline
Hospice
Direct
Direct
Discipline
Mileage
Visit-Hours
Costs
1,100
1,100
1,400
1,400
500
500
500
500
120
120
260
260
3,880
3,880
Total
Direct
Costs
1,100
1,400
500
500
120
260
3,880
7/16/2007
Indirect
Costs
802,269
266,618
151,710
55,989
159,841
60,019
55,024
1,551,469
#REF!
Indirect
Costs
1,100
1,400
500
500
120
260
3,880
Total
1,721.68
469.90
729.72
263.19
8.38
525.93
-
Palliative Care
Direct
Labor
Costs
688.07
642.38
-
Direct
Mileage
Costs
58.66
150.65
-
Total
Direct
Costs
746.72
793.03
-
Total
1,893,853
657,866
364,858
131,593
374,993
1,006
136,742
126,459
3,687,370
Palliative Care
Direct
Labor
Costs
344,033
77,086
81,985
13,370
23,987
239
103,666
18,046
662,412
Direct
Mileage
Costs
29,328
18,077
5,016
9,247
264
1,007
1,004
1,001
64,944
Total
Direct
Costs
373,360
95,163
87,002
22,617
24,251
1,246
104,670
19,047
727,356
Direct
Mileage
Costs
Total
Direct
Costs
Total
1,100
1,400
500
500
120
260
3,880
Palliative Care
Direct
Discipline
Visit-Hours
500
120
620
500
120
620
Indirect
Costs
128.72
120.17
-
Indirect
Costs
64,358
14,420
15,337
2,501
4,487
45
19,393
3,376
123,917
#REF!
Indirect
Costs
500
120
620
Total
875.44
913.19
-
Total
437,718
109,583
102,339
25,118
28,739
1,291
124,063
22,423
851,274
Total
500
120
620
500
120
620
Page 1 of 1
Visit Summary Report
Sunny Day Hospice
Period: YTD June
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Average Visit Duration in Minutes
Hospice
Palliative Care
66.00
75.00
56.00
72.00
60.00
60.00
72.00
62.40
-
Typical Hospice
60.0
60.0
70.0
65.0
40.0
40.0
40.0
90.0
Total Cost Per Visit
Hospice
1,893.85
438.58
729.72
263.19
10.06
546.97
-
Palliative Care
1,094.30
1,095.83
-
Typical Hospice
120.0
90.0
50.0
135.0
85.0
85.0
120.0
180.0
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Total Number of Visits by Discipline
Hospice
Palliative Care
1,000
400
1,500
100
500
500
100
250
3,850
500
Est. Visits for each Patient per Week
Hospice
Palliative Care
0.14
1.87
0.21
0.47
0.07
0.07
0.01
0.04
0.54
2.33
Discipline
RN
LPN
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Total Visit Time by Discipline
Hospice
Palliative Care
1,100
1,400
500
500
120
260
3,880
Est. Visit-Hours for each Patient per Week
Hospice
Palliative Care
0.15
2.33
0.20
0.56
0.07
0.07
0.02
0.04
0.54
2.89
500
120
620
Total Visit-Hour Cost
Hospice
Palliative Care
1,721.68
875.44
469.90
913.19
729.72
263.19
8.38
525.93
-
Typical Hospice
120.0
90.0
42.9
124.6
127.5
127.5
180.0
120.0
HOW TO KNOW YOUR COSTS BY DIAGNOSIS AND
OTHER DEMOGRAPHICS
Use this report to monitor the primary method we use to
deliver our compassion and care…the visit.
Number of Visits and Visit Durations are important and
tell us if we are getting good value for our payroll
dollars. Just because costs look good on a patient-day
basis is no assurance that productivity is high.
Every quarter after you email your data to MVI for
upload into the National Financial Data Set, use this
report to update the cost fields for each discipline in
your patient-management system. Use the Total Cost
Per Visit-Hour if possible. Otherwise, use the Total Cost
Per Visit. In order to have a true costing using this
method, you will also need to either import or, in some
way, input your patient-related costs such as
medications, DME, medical supplies, therapies, etc. by
patient. This will make it possible for your hospice to
run costing reports by patient, diagnosis, payer, referral
source, age, and other criteria from the patientmanagement system.
Listen to the audio CD How to Get Your Costs By
Diagnosis, Payer & Other Demographics for more
information.
7/16/2007
Page 1 of 1
Balance Sheet Analysis
Sunny Day Hospice
Period: YTD June
Amounts
%
Good Ratios
Ratios
Assets
Petty Cash
Operating Accounts
Accounts Receivable-Patient Accounts
Grants Receivable
Pledges Receivable
Other Receivable
Allowance for Doubtful Accounts
Due From
Short-Term Investments
Inventory
Prepaid Expense
Prepaid Insurance
Deposits
Long-Term Investments
Investments-Valuation Allowance
Fixed Assets
Land
Land Improvements
Buildings
Leasehold Improvements
Fixed Equipment
Automobiles & Trucks
Major Moveable
Minor Equipment (nondepreciable)
Restricted Assets
Other Fixed Assets
Accumulated Depreciation
Land Improvements-Accumulated Depreciati
Buildings-Accumulated Depreciation
Leasehold Improvements-Accumulated Depre
Fixed Equipment-Accumulated Depreciation
Restricted Assets
Other Assets
Total Assets
150
2,165,867
1,802,820
285,192
7,558
(10,000)
5,621
200,000
24,885
43,609
10,400
14,177
256,481
84,222
881,944
(4,712)
(20,149)
(64,417)
(493,465)
881,944
5,189,991
0.0%
41.7%
34.7%
0.0%
5.5%
0.1%
-0.2%
0.1%
3.9%
0.5%
0.8%
0.0%
0.0%
0.0%
0.0%
0.0%
0.2%
0.3%
4.9%
0.0%
1.6%
0.0%
0.0%
0.0%
17.0%
0.0%
0.0%
-0.1%
-0.4%
-1.2%
-9.5%
17.0%
0.0%
100.0%
Accounts Payable
Unvouchered Accounts Payable-Reverse Mon
Due To
Accrued Contract IP Beds
Accrued Nursing Home Room & Board
Accrued Payroll
Accrued Vacation Payable
Accrued PTO-Paid Time Off
PR Withholding Payable-Federal Taxes
PR Withholding Payable-State Taxes
PR Withholding Payable-FICA/SS Taxes
PR Withholding Payable-SUI Taxes
PR Withholding Payable-Other Taxes
PR Deduction-Health Insurance
PR Deduction-Dental
PR Deduction-Life Insurance
PR Deduction-TSA
PR Deduction-Garnished Wages
PR Deduction-Reimbursement Account
PR Deduction-Child/Spouse Life
PR Deduction-Long Term Care
PR Deduction-Miscellaneous
PR Deducation-401(k)
Flex Benefit Claims Payable
Other Current Liabilities
Unearned Income
Long-Term Liability
Total
677,113
38,349
208,123
202,053
(68)
6,764
14,386
530
88
5,044
1,875
1,154,257
-13.0%
0.0%
-0.7%
0.0%
0.0%
-4.0%
0.0%
-3.9%
0.0%
-0.1%
-0.3%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
-0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
-22.2%
Quick
Measures the ability to pay
current liabilities for cash
and near-cash items.
Days in Accounts Receivable
(Quick Method)
Measures the average length
in days of outstanding
receivables for the period of
time being reported.
Accounts Receivable Turnover
Total Net Revenue divided by
Patient Accounts Receivable.
3.65
Approximately 2.0
30.73
Between 45 and 60
5.89
Used in AR Days Calc
Operational Efficiency
Indicates how efficiently an
enterprise utilizes its assets.
Is only useful for a 12 month period.
2.04
Greater than 2.0
Debt to Equity
Measures leverage.
0.29
Less than .25
Days of Cash on Hand
Measures ability to operate without
additional cash.
43.39
Days in Accounts Payable
The average length in days of
outstanding payables for the period
of time being reported.
32.00
Liabilities
Fund Balance
FundBalance/RetainedEarnings
Temporarily Restricted
Permanently Restricted
Current Period Net Income
Total
Total Liabilities and Fund Balance
7/16/2007
1,754,402
221,066
1,022,289
1,037,977.02
4,035,734
-33.8%
-4.3%
-19.7%
-20.0%
-77.8%
5,189,991
-100.0%
Accounts Payable Turnover
Total Expense divided by
Accounts Payable
5.66
Used in AP Days Calc
Page 1 of 1
Statement of Income
Sunny Day Hospice
YTD June
Hospice
Homecare
Actual
Palliative
Care
Actual
Hospice
IP Unit
Actual
Other
Programs
Actual
Indirect/
Corporate
Actual
Total
% of
Actual
Revenue
Net
Revenues:
Medicare
Medicaid
Commercial Ins.
Patient Pay
Staff Physician
Other
Revenue Adjustments
4,814,756
294,733
178,654
5,655
3,561
(791,667)
840,454
26,016
76,781
(799)
4,834,266
188,257
154,064
1,655
175
(13,249)
-
-
10,489,476
509,005
409,499
7,310
3,736
(805,716)
98.8%
Total
4,505,691
942,452
5,165,167
-
-
10,613,310
100.0%
Payroll-Related
Salaries
Contract Labor
Benefits
Total
1,666,307
291,018
1,957,325
471,352
108,739
82,321
662,412
2,897,569
506,056
3,403,624
-
6,169,816
138,964
1,077,548
7,386,328
58.1%
Patient-Related Expenses
Ambulance
Bio Hazardous
Continuous Care
DME
ER & Outpatient
Food, Dietary & Linen
Labs & Imaging
Medications
Medical Supplies
Mileage
Mobile Phone & Pagers
Oxygen (for Unit Only)
Other Expenses
Therapies
Pass-Throughs
Total
21,233
207
1,829
211,840
4,539
18,511
557,827
107,944
178,577
19,949
90
95,531
(3,962)
1,214,115
3,484
101,762
599
64,944
2,477
56
173,322
47,384
207
50,000
4,015
75,000
6,467
233,672
100,000
58,080
11,253
23,000
90
41,973
651,142
-
72,101
414
1,829
363,602
9,153
75,000
24,978
791,499
207,944
301,601
33,680
23,000
180
137,560
(3,962)
2,038,580
0.7%
19.2%
3,171,440
835,734
4,054,767
-
1,362,967
9,424,908
88.8%
4.8%
3.9%
0.1%
0.0%
0.0%
-7.6%
Expenses:
Total Direct Expense
1,134,587
30,226
198,154
1,362,967
-
1.3%
10.2%
69.6%
0.0%
0.0%
3.4%
0.1%
0.7%
0.2%
7.5%
2.0%
2.8%
0.3%
0.2%
0.0%
1.3%
0.0%
Facility-Related Expenses
Depreciation-Building
Maintenance
Rent & Interest
Utilities
Total
-
-
-
-
101,735
17,051
114,524
7,666
240,975
101,735
17,051
114,524
7,666
240,975
1.0%
Administrative Expenses
Accounting, Consulting & Legal
Computers, Copier & Equipment
Continuing Education
Depreciation-Major Moveable
Dues, License & Subscriptions
Insurance
Marketing
Office Supplies
Other
Postage & Printing
Telecommunications
Training, Meetings & Mileage
Total
-
-
-
-
24,708
19,952
17,378
30,110
36,091
42,752
34,397
22,535
57,755
33,506
32,156
351,340
24,708
19,952
17,378
30,110
36,091
42,752
34,397
22,535
57,755
33,506
32,156
351,340
0.2%
Other Program Costs
Other Program Costs
Allocated Indirects fo Other Program Costs
Total
-
-
-
(80,278)
(80,278)
(80,278)
(80,278)
-0.8%
-
Total Expenses
3,171,440
835,734
4,054,767
(80,278)
1,955,282
Operating Income (Loss)
1,334,251
106,717
1,110,401
80,278
(1,955,282)
Non-Operating Income (Expenses):
Development Costs
Interest & Investment
Support & Fundraising
Total
Net Income (Loss)
7/16/2007
-
1,334,251
-
106,717
-
1,110,401
-
80,278
(138,731)
6,967
493,377
361,612
(1,593,670)
0.2%
1.1%
0.1%
2.3%
0.2%
0.2%
0.0%
0.3%
0.3%
0.4%
0.3%
0.2%
0.5%
0.3%
0.3%
3.3%
0.0%
-0.8%
9,936,945
93.6%
676,365
6.4%
(138,731)
6,967
493,377
361,612
-1.3%
1,037,977
0.1%
4.6%
3.4%
9.8%
Page 1 of 1
Statement of Financial Condition
Sunny Day Hospice
Period: YTD June
Assets
Petty Cash
Operating Accounts
Accounts Receivable-Patient Accounts
Grants Receivable
Pledges Receivable
Other Receivable
Allowance for Doubtful Accounts
Due From
Short-Term Investments
Inventory
Prepaid Expense
Prepaid Insurance
Deposits
Long-Term Investments
Investments-Valuation Allowance
Fixed Assets
Land
Land Improvements
Buildings
Leasehold Improvements
Fixed Equipment
Automobiles & Trucks
Major Moveable
Minor Equipment (nondepreciable)
Restricted Assets
Other Fixed Assets
Accumulated Depreciation
Land Improvements-Accumulated Depreciati
Buildings-Accumulated Depreciation
Leasehold Improvements-Accumulated Depre
Fixed Equipment-Accumulated Depreciation
Automobiles & Trucks-Accumulated Depreci
Major Moveable-Accumulated Depreciation
Other Assets
Total Assets
150
2,165,867
1,802,820
285,192
7,558
(10,000)
5,621
200,000
24,885
43,609
10,400
14,177
256,481
84,222
881,944
(4,712)
(20,149)
(64,417)
(493,465)
5,189,991
Accounts Payable
Unvouchered Accounts Payable
Due To
Accrued Contract IP Beds
Accrued Nursing Home Room & Board
Accrued Payroll
Accrued Vacation Payable
Accrued PTO-Paid Time Off
Payroll Withholdings
Payroll Deductions
Other Current Liabilities
Unearned Income
Long-Term Liability
Total
677,113
38,349
208,123
202,053
21,612
5,131
1,875
1,154,257
Liabilities
Fund Balance
FundBalance/RetainedEarnings
Temporarily Restricted
Permanently Restricted
Current Period Net Income
Total
7/16/2007
1,754,402
221,066
1,022,289
1,037,977
4,035,734
Run Date: 7/16/2007 11:32 AM
Total Liabilities and Fund Balance
7/16/2007
5,189,991
Run Date: 7/16/2007 11:32 AM
Version: 9.0
Indicator
Chart:
Days in AR
Debt to Equity Ratio
Org Indirect % of Hospice Revenue
Extracurricular % of Hospice Rev
Revenue Per Payroll Dollar
Direct Labor as % of All Labor
Benefits %
Mileage Rate
Indicator
Chart:
Average Daily Census
Average Length of Stay
Median Length of Stay
Net Patient Revenue/Patient-Day
Direct Labor/Patient-Day
Patient-Related/Patient-Day
Direct Labor % of Net Revenue
Patient-Related % of Net Revenue
Net Operational Income %
Indirect % of Net Revenue
Indirect Labor
Operations
Facility-Related
Est Weekly Visits For Each Patient
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
7/10/2009
Your
Data
50.0
0.20
52%
2%
1.50
72.3%
21.0%
0.25
Your
Data
20.0
61.0
32.0
119.20
45.00
25.67
37.8%
21.5%
14.3%
30.0%
18.0%
8.0%
4.0%
Your
Data
1.8
0.5
1.8
0.8
0.3
0.2
0.2
0.1
0.2
0.1
!"#
Median
104.7
0.13
0%
2%
0.77
20.0%
52.5%
0.28
MVI
Model
128
0.13
22%
3%
0.77
15.3%
64.2%
0.32
Hospice
MVI
Median
Model
80.0
32.0
32.00
32.0
45.00
204.09
29.03
29.03
19.92
19.92
15.0%
12.2%
10.1%
8.2%
7.3%
8.9%
86.6%
74.7%
28.8%
2.4%
Your
Rank %
91%
24%
26%
48%
79%
97%
87%
Your
Rank %
13%
90%
48%
7%
24%
16%
24%
9%
99%
86.6%
74.7%
28.8%
2.0%
0%
0%
89%
10%
Hospice
MVI
Median
Model
5.8
5.8
0.2
0.2
5.8
5.8
0.3
0.2
0.8
0.8
0.1
0.1
0.7
0.7
0.0
0.0
0.7
0.7
0.0
0.0
Your
Rank %
14%
99%
12%
97%
6%
99%
21%
76%
11%
76%
Your
Data
MVI
Your
Median
Model
Rank %
Organizational Statistics
Facility Mix
Facility Team Patient Days %
Continuous Care % Served
Annual Volunteer Hours
Development Return Ratio
Development Signature Programs
Incentive Comp for Marketing %
Your
Data
5.0
45.0
32.0
124.20
41.50
23.21
33.4%
18.7%
22.5%
Palliative Care
MVI
Median
Model
13.2
32.0
0.00
32.0
45.00
82.66
88.67
88.67
41.89
51.20
22.4%
22.4%
12.9%
12.9%
36.0%
44.0%
Your
Data
Median
MVI
Model
50.0%
1%
2%
20.1%
35%
2%
16.5%
1%
5%
2,000
2,000
1,000
3.50
4
0.5%
6.36
4
7.0%
6.36
1
0.5%
Palliative Care
MVI
Median
Model
5.9
5.8
0.2
0.2
5.9
5.8
0.3
0.2
0.8
0.8
0.1
0.1
0.7
0.7
0.0
0.0
0.7
0.7
0.0
0.0
99%
7%
55%
39%
5%
52%
9%
IP Unit
Your
Rank %
16%
69%
48%
100%
0%
77%
24%
23%
23%
Your
Data
5.0
32.0
32.0
488.50
291.20
68.40
59.6%
14.0%
11.2%
Median
15.0
32.0
32.0
1025.49
176.13
34.40
89.4%
26.8%
6.0%
MVI
Model
0.00
45.00
176.13
34.40
109.3%
32.7%
7.4%
IP Unit(s) Building Cost Statistics
IP Unit(s) Building Cost
550,000
550,000
IP Unit(s) Cost Square Foot
0
0
IP Unit(s) Cost per Bed
2
8
Your
Data
1.8
0.5
1.8
0.8
0.3
0.2
0.2
0.1
0.2
0.1
Your
Rank %
Your
Rank %
15%
41%
48%
11%
24%
24%
0%
83%
99%
4
52%
63%
90%
MVI
Model
1.5
0.3
2.5
0.7
0.3
0.1
0.1
0.0
0.3
0.2
Your
Rank %
23%
0%
12%
39%
79%
73%
96%
69%
55%
61%
1,000,000
0
IP Unit
Your
Rank %
0%
100%
0%
100%
0%
100%
0%
100%
0%
100%
Your
Data
1.4
0.0
1.2
0.5
0.4
0.2
0.2
0.3
0.3
0.3
Median
1.8
0.3
2.2
0.5
0.3
0.1
0.2
0.1
0.3
0.2
Page 1 of 2
Est Weekly Visit-Hours For Each Patient
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
2.0
0.9
2.0
0.9
0.3
0.2
0.2
0.2
0.3
0.2
Hospice
6.6
0.4
6.6
0.4
1.0
0.1
0.7
0.1
1.0
0.1
6.6
0.3
6.6
0.3
1.0
0.1
0.7
0.1
1.0
0.1
6%
99%
9%
89%
16%
99%
6%
76%
14%
76%
2.0
0.9
2.0
0.9
0.3
0.2
0.2
0.2
0.3
0.2
Palliative Care
6.7
6.6
0.4
0.3
6.7
6.6
0.4
0.3
1.0
1.0
0.1
0.1
0.7
0.7
0.1
0.1
1.0
1.0
0.1
0.1
0%
100%
0%
100%
0%
100%
0%
100%
0%
100%
1.6
0.1
1.4
0.5
0.5
0.3
0.3
0.6
0.5
0.5
Median Visit Duration
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
60.0
60.0
60.0
65.0
45.0
40.0
45.0
90.0
82.6
0.0
Hospice
198.5
24.1
198.3
26.1
149.2
16.2
149.2
36.0
273.0
85.2
198.5
19.7
198.3
21.4
149.2
13.3
149.2
29.4
273.0
0.0
0%
76%
0%
82%
0%
86%
0%
85%
18%
0%
60.0
60.0
70.0
65.0
45.0
40.0
45.0
90.0
82.6
0.0
Palliative Care
202.4
198.5
24.1
19.7
234.8
230.3
26.1
21.4
152.1
149.2
16.2
13.3
152.1
149.2
36.0
29.4
273.0
273.0
0.0
0.0
0%
100%
0%
100%
0%
100%
0%
100%
0%
0%
68.7
114.7
69.6
55.7
75.6
36.1
95.7
126.4
58.4
127.3
Computed Weekly Visits
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
60.0
72.0
60.0
72.0
72.0
60.0
60.0
60.0
72.0
60.0
Hospice
60.0
60.0
60.0
72.0
60.0
60.0
60.0
60.0
60.0
60.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
31%
86%
31%
0%
82%
31%
34%
31%
86%
31%
72.0
60.0
72.0
72.0
72.0
66.0
60.0
72.0
72.0
60.0
Palliative Care
60.0
0.0
60.0
0.0
60.0
0.0
60.0
0.0
60.0
0.0
60.0
0.0
60.0
0.0
66.0
0.0
60.0
0.0
66.0
0.0
82%
32%
82%
80%
82%
61%
35%
81%
83%
29%
72.0
60.0
72.0
60.0
72.0
60.0
60.0
60.0
72.0
60.0
IP Unit
60.0
66.0
60.0
60.0
66.0
60.0
60.0
60.0
66.0
60.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
86%
29%
87%
34%
82%
33%
32%
33%
86%
33%
Computed Caseload
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
10.5
10.5
8.0
35.0
65.0
125.0
50.0
50.0
100.0
100.0
Hospice
13.0
10.5
15.0
10.5
10.0
8.0
41.0
35.0
65.0
65.0
120.0
125.0
55.0
50.0
55.0
50.0
89.0
100.0
100.0
100.0
5%
6%
5%
33%
48%
65%
25%
33%
61%
48%
8.0
8.0
4.0
4.0
8.0
4.0
8.0
3.0
3.0
3.0
Palliative Care
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
4.0
0.0
82%
81%
47%
47%
81%
49%
82%
16%
23%
19%
6.0
6.0
6.0
15.0
65.0
120.0
66.0
40.0
102.0
88.0
IP Unit
12.0
15.0
10.0
41.0
45.0
120.0
66.0
55.0
89.0
96.0
6.0
6.0
6.0
15.0
65.0
0.0
0.0
40.0
0.0
0.0
20%
5%
5%
5%
63%
47%
61%
5%
80%
13%
7/10/2009
IP Unit
2.0
0.4
2.6
0.6
0.3
0.0
0.2
0.3
0.2
0.3
1.8
0.7
3.0
0.9
0.3
0.0
0.2
0.1
0.2
0.5
16%
5%
16%
24%
97%
72%
73%
76%
73%
79%
IP Unit
67.8
72.6
74.2
121.5
71.4
71.4
61.8
73.2
55.7
54.4
36.1
36.1
107.1
107.8
87.5
87.5
49.6
37.7
98.6
144.5
52%
70%
42%
36%
90%
25%
42%
71%
64%
63%
Page 2 of 2
Version: 9.0
Caseload
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
Hospice
Your
Median
Model
Model
20.0
20.0
20.0
20.0
30.0
30.0
70.0
70.0
70.0
70.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
Your
Data
20.0
20.0
30.0
70.0
70.0
500.0
500.0
500.0
500.0
500.0
MVI
Model
20.0
20.0
30.0
70.0
70.0
500.0
500.0
500.0
500.0
500.0
Palliative Care
Your
Median
Model
Model
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
Your
Data
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
MVI
Model
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
10.0
Your
Data
20.0
20.0
30.0
70.0
70.0
500.0
500.0
500.0
500.0
500.0
IP Unit
Your
Median
Model
Model
20.0
20.0
20.0
20.0
30.0
30.0
70.0
70.0
70.0
70.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
500.0
MVI
Model
20.0
20.0
30.0
70.0
70.0
500.0
500.0
500.0
500.0
500.0
IP Unit
Your
Median
Model
Model
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
MVI
Model
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
Hourly Rate
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
$
$
$
$
$
$
$
$
$
$
Hospice
Your
Median
Model
Model
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
$
$
$
$
$
$
$
$
$
$
MVI
Model
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
$
$
$
$
$
$
$
$
$
$
Palliative Care
Your
Median
Model
Model
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
125.00 $ 125.00
$
$
$
$
$
$
$
$
$
$
MVI
Model
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
125.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Weekly Visits
Your
Data
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
7/10/2009
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Hospice
Your
Median
Model
Model
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
MVI
Model
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Your
Data
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Palliative Care
Your
Median
Model
Model
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
50.0
MVI
Model
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Your
Data
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
IP Unit
Your
Median
Model
Model
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
350.0
MVI
Model
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Page 1 of 2
Visit Duration
Your
Data
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
7/10/2009
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Hospice
Your
Median
Model
Model
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
MVI
Model
60.0
60.0
60.0
65.0
45.0
40.0
45.0
90.0
82.6
0.0
Your
Data
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Palliative Care
Your
Median
Model
Model
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
MVI
Model
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Your
Data
240.0
240.0
240.0
240.0
240.0
240.0
240.0
240.0
240.0
240.0
IP Unit
Your
Median
Model
Model
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
180.0
MVI
Model
240.0
240.0
240.0
240.0
240.0
240.0
240.0
240.0
240.0
240.0
Page 2 of 2
Version: 9.0
Estimated Visits For Each Patient Per
Week
Your
Your
Data
Median
Rank %
RN
1.8
5.8
14%
LPN
0.5
0.2
99%
Hospice Aide
1.8
5.8
12%
SW
0.8
0.3
97%
Spiritual Care
0.3
0.8
6%
Physician
0.2
0.1
99%
On-Call
0.2
0.7
21%
Admissions
0.1
0.0
76%
Bereavement
0.2
0.7
11%
Volunteer
0.1
0.0
76%
Total
5.8
14.4
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
7/10/2009
$
$
$
$
$
$
$
$
$
$
Direct Labor Cost Per Visit
Your
Your
Data
Median
Rank %
75.00 $
247.81
0%
66.93 $
26.96
24%
22.00 $
72.69
97%
60.00 $
24.16
24%
50.00 $
165.21
98%
$
109.59
0%
200.00 $
660.83
94%
$
190.20
0%
140.28 $
463.50
0%
$
79.26
0%
Estimated Visit-Hours For Each
Patient Per Week
Your
Your
Data
Median
Rank %
2.0
6.6
6%
0.9
0.4
99%
2.0
6.6
9%
0.9
0.4
89%
0.3
1.0
16%
0.2
0.1
99%
0.2
0.7
6%
0.2
0.1
76%
0.3
1.0
14%
0.2
0.1
76%
7.2
16.8
$
$
$
$
$
$
$
$
$
$
Total Cost Per Visit
Your
Your
Data
Median
Rank %
175.00 $
578.23
91%
132.80 $
53.48
24%
45.00 $
148.69
0%
100.00 $
40.27
24%
120.00 $
396.50
86%
$
104.63
0%
200.00 $
660.83
94%
$
160.42
0%
56.67 $
190.88
0%
$
148.03
0%
Median Visit Duration
Your
Your
Data
Median
Rank %
60.0
198.5
0%
60.0
24.1
76%
60.0
198.3
0%
65.0
26.1
82%
45.0
149.2
0%
40.0
16.2
86%
45.0
149.2
0%
90.0
36.0
85%
82.6
273.0
18%
0.0
85.2
0%
Combined Visit and
Visit Cost Rank %
Est. Visits Visit Cost Combined
Rank %
Rank %
Rank %
14%
91%
53%
99%
24%
62%
12%
0%
6%
97%
24%
61%
6%
86%
46%
99%
0%
50%
21%
94%
58%
76%
0%
38%
11%
0%
6%
76%
0%
38%
Page 1 of 2
Est. Visits For Each Patient Per Week
0.1
0.2
0.2
0.2 0.1
1.8
0.3
0.8
0.5
1.8
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
Est. Visit-Hours For Each Patient Per Week
0.2
0.2
0.3
0.2
0.2
2.0
0.3
0.9
0.9
2.0
Direct Labor Cost Per Visit
$140.28
$-
$200.00
7/10/2009
$-
RN
LPN
$75.00
Hospice Aide
$66.93
SW
$22.00 Spiritual Care
Physician
$60.00 On-Call
Admissions
$50.00
$Bereavement
Volunteer
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
Total Cost Per Visit
$56.67
$-
$-
$175.00
$200.00
$132.80
$$120.00
$100.00
$45.00
RN
LPN
Hospice Aide
SW
Spiritual Care
Physician
On-Call
Admissions
Bereavement
Volunteer
Page 2 of 2
!
"#
$%&
'& ()*
+,-(""(
Count
200
Your
Data
Alerts:
Revenue
Medicare
Medicaid
Commercial Benefit
Commercial FFS
Medicaid RB (own unit)
Other RB (own unit)
Physician Billing
Self Pay
Other Charity Rev
Adjustments
Total
Ninetieth
Percentile
% Variance
3%
Average
10th
Percentile
90th
Percentile
MVI
Model
Your
% Rank
50%
91.42%
3.24%
5.12%
0.00%
0.00%
0.00%
0.14%
0.00%
0.53%
-0.45%
100.00%
-33%
-87%
-79%
0%
0%
0%
-96%
0%
-96%
-99%
96.30%
4.54%
6.09%
0.38%
0.00%
0.00%
1.17%
0.74%
1.22%
-8.86%
100.00%
75.43%
0.08%
0.06%
0.02%
0.00%
0.00%
0.00%
0.00%
-0.14%
0.13%
136.16%
25.65%
24.55%
1.23%
0.00%
0.00%
3.75%
10.40%
12.95%
-55.37%
95.00%
5.00%
5.00%
0.00%
0.00%
0.00%
0.00%
0.50%
1.00%
-6.50%
100.00%
70%
60%
50%
40%
30%
20%
10%
90%
80%
70%
Direct Labor
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Total
24.79%
5.75%
5.50%
1.17%
0.79%
5.48%
6.61%
1.14%
0.57%
0.00%
51.81%
-38%
-65%
-52%
-78%
-86%
-39%
-31%
-79%
-85%
0%
-27%
19.47%
6.48%
5.21%
2.08%
2.24%
3.79%
3.64%
1.63%
1.29%
3.26%
41.88%
9.15%
1.38%
1.07%
0.37%
0.04%
0.38%
0.31%
0.02%
0.14%
0.83%
18.26%
39.99%
16.21%
11.47%
5.41%
5.74%
9.01%
9.64%
5.53%
3.69%
6.68%
71.32%
16.00%
6.00%
4.00%
2.00%
2.00%
3.00%
3.00%
1.00%
1.00%
0.00%
38.00%
90%
80%
70%
60%
50%
40%
30%
20%
10%
90%
80%
Direct Patient Related Expenses
Ambulance
Bio Hazardous
Continuous Care
Dietary
DME
ER
Food
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen
Pagers
Pharmacy
Therapies
Pass-Through Residual
Total
0.11%
0.00%
0.00%
0.01%
3.04%
0.04%
0.00%
0.05%
0.11%
0.00%
2.06%
2.00%
0.99%
0.00%
0.00%
0.00%
0.00%
4.57%
0.21%
-1.66%
11.53%
-96%
0%
0%
-99%
-68%
-99%
0%
-95%
-93%
0%
-44%
-72%
-26%
0%
0%
0%
0%
-74%
-97%
-128%
-66%
0.40%
0.03%
0.68%
0.16%
4.57%
0.12%
0.23%
0.18%
0.22%
0.01%
1.51%
3.15%
0.38%
0.30%
0.40%
0.00%
0.17%
8.06%
1.07%
-0.25%
20.20%
0.01%
0.00%
0.01%
0.00%
1.03%
0.00%
0.00%
0.00%
0.01%
0.01%
0.48%
0.70%
0.01%
0.00%
0.00%
0.00%
0.00%
1.72%
0.00%
-6.79%
6.33%
2.58%
0.30%
2.95%
1.48%
9.64%
3.65%
1.43%
1.07%
1.49%
0.01%
3.67%
7.06%
1.34%
5.46%
2.57%
0.00%
1.28%
17.46%
7.64%
5.92%
33.64%
0.50%
0.00%
0.50%
0.00%
5.00%
0.10%
0.00%
0.50%
0.20%
0.00%
1.50%
3.00%
0.30%
0.00%
0.50%
0.00%
0.00%
8.50%
1.40%
0.00%
22.00%
50%
40%
30%
20%
10%
90%
80%
70%
60%
50%
40%
30%
20%
10%
90%
80%
70%
60%
50%
40%
30%
Total Direct Expense
63.34%
-32%
61.89%
26.46%
92.82%
60.00%
10%
Contribution Margin
36.66%
-46%
36.73%
10.67%
67.88%
40.00%
80%
Indirect Expense
37.66%
-32%
34.23%
14.45%
55.32%
30.00%
60%
Net Segment Income
-1.00%
-101%
6.98%
-41.31%
77.02%
10.00%
40%
7/16/2007
Page 1 of 2
Hospice Direct Labor Percent of Net Revenue
0%
5%
10%
15%
20%
25%
Your Data
MVI Model
Average
30%
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Hospice Direct Patient-Related Percent of Net Revenue
0%
1%
2%
3%
4%
5%
6%
7%
Your Data
MVI Model
8% Average
9%
Ambulance
Bio Hazardous
Continuous Care
Dietary
DME
ER
Food
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen
Pagers
Pharmacy
Therapies
Pass-Through Residual
7/16/2007
Page 2 of 2
!"#
$#%&' ()*%%
Count
200
Your
Data
Alerts:
Revenue
Medicare
Medicaid
Commercial Benefit
Commercial FFS
Medicaid RB (own unit)
Other RB (own unit)
Physician Billing
Self Pay
Other Charity Rev
Adjustments
Total
Ninetieth
Percentile
% Variance
20%
Average
10th
Percentile
90th
Percentile
MVI
Model
Your
% Rank
50%
170.89
6.05
9.57
0.00
0.00
0.00
0.25
0.00
0.99
-0.83
186.92
-8%
-79%
-65%
0%
0%
0%
-94%
0%
-93%
-99%
-9%
121.40
5.92
7.93
0.95
0.00
0.00
1.17
1.00
1.48
-11.71
127.02
84.55
0.01
0.06
0.02
0.00
0.00
0.00
0.00
-0.17
0.19
98.43
186.33
29.23
27.51
1.21
0.00
0.00
4.36
12.50
14.42
-67.74
205.76
118.00
6.00
8.00
0.00
0.00
0.00
0.00
1.00
1.00
-10.50
123.50
40%
30%
20%
10%
90%
80%
70%
60%
50%
-80%
Direct Labor
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Total
46.35
10.74
10.28
2.19
1.47
10.25
12.36
2.14
1.06
0.00
96.84
-1%
-49%
-26%
-68%
-77%
-36%
-28%
-66%
-75%
0%
-4%
25.05
8.44
6.75
2.68
2.56
5.25
4.82
2.12
1.63
4.50
54.22
12.64
1.82
1.15
0.49
0.04
0.30
0.46
0.16
0.16
1.15
30.22
46.70
21.15
13.81
6.81
6.52
16.06
17.17
6.22
4.27
8.82
101.16
19.20
7.20
4.80
2.40
2.40
3.60
3.60
1.20
1.10
0.00
45.50
60%
50%
40%
30%
20%
10%
90%
80%
70%
60%
50%
Direct Patient Related Expenses
Ambulance
Bio Hazardous
Continuous Care
Dietary
DME
ER
Food
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen
Pagers
Pharmacy
Therapies
Pass-Through Residual
Total
0.21
0.00
0.00
0.02
5.69
0.07
0.00
0.09
0.21
0.00
3.84
3.75
1.86
0.00
0.00
0.00
0.01
8.54
0.39
-3.11
21.56
-94%
0%
0%
-99%
-53%
-98%
0%
-93%
-88%
0%
-7%
-62%
-9%
0%
0%
0%
-100%
-63%
-96%
-136%
-51%
0.52
0.04
0.91
0.24
5.85
0.18
0.29
0.24
0.32
0.02
1.97
4.02
0.50
0.32
0.51
0.00
0.19
10.34
1.45
-0.39
25.67
0.01
0.00
0.01
0.00
2.18
0.00
0.00
0.00
0.01
0.01
0.66
1.26
0.01
0.00
0.00
0.00
0.00
3.92
0.00
-8.88
10.60
3.53
0.71
3.45
1.75
12.14
4.85
1.69
1.40
1.73
0.02
4.11
9.82
2.04
6.23
3.46
0.00
1.63
23.17
9.81
8.68
44.04
0.60
20%
0.01
70%
1.00
40%
0.00
60%
6.00 56685%
0.14
20%
0.00
50%
0.60
40%
0.50
50%
0.00
30%
2.00
40%
3.00
80%
0.35
20%
0.00
90%
0.70
90%
0.00
30%
0.00
30%
10.20 13122%
2.40
10%
0.00
70%
27.50
60%
Total Direct Expense
118.40
-8%
79.55
41.64
128.17
73.00
50%
Contribution Margin
68.52
-39%
47.21
11.52
112.83
50.50
40%
Indirect Expense
70.39
0%
43.10
17.13
70.39
36.00
30%
Net Segment Income
(1.87)
-102%
9.28
(45.89)
86.95
14.50
20%
7/16/2007
Page 1 of 2
Your Data
MVI Model
$45 Average
$50
Hospice Direct Labor Patient-Day Amount
$0
$5
$10
$15
$20
$25
$30
$35
$40
Nurses
CNA
SW
PC
Physician
On-Call
Admissions
Bereavement
Volunteer
Triage
Hospice Direct Patient-Related Patient-Day Amount
$0
$2
$4
$6
$8
$10
Your Data
MVI Model
Average$12
Ambulance
Bio Hazardous
Continuous Care
Dietary
DME
ER
Food
Imaging
Lab
Linen
Medical Supplies
Mileage
Mobile Phone
Other
Outpatient
Oxygen
Pagers
Pharmacy
Therapies
Pass-Through Residual
7/16/2007
Page 2 of 2
!
! "#$
%&'()*"'"
Count
200
Your
Data
Alerts:
MVI Model
% Variance
20%
Average
10th
Percentile
90th
Percentile
MVI
Model
Your
% Rank
50%
Indirect Labor
Admin Labor
Clinical Mgt. Labor
Compliance/QI Labor/Education
Contract Labor
Finance Labor
HR Labor
Marketing Labor
Medical Director Labor
Medical Records Labor
MIS Labor
Other Labor
Total
2.20%
2.06%
3.07%
0.00%
2.68%
1.19%
2.78%
2.49%
2.32%
2.24%
0.00%
25.34%
-56%
-49%
207%
0%
7%
138%
39%
149%
132%
124%
0%
41%
8.22%
5.52%
1.27%
0.72%
3.01%
1.00%
2.42%
1.67%
1.34%
1.06%
1.38%
21.59%
1.40%
0.01%
0.09%
0.01%
0.13%
0.04%
0.01%
0.08%
0.02%
0.01%
0.01%
9.22%
29.70%
14.80%
4.20%
3.44%
9.23%
2.51%
6.71%
6.89%
4.06%
3.92%
6.26%
35.73%
5.00%
4.00%
1.00%
0.00%
2.50%
0.50%
2.00%
1.00%
1.00%
1.00%
0.00%
18.00%
40%
30%
50%
30%
10%
60%
80%
20%
70%
90%
40%
20%
Operational Costs
Answering Service
Accounting/Audit
Bank Service
Computer Expenses
Consulting/Professional Fees
Continuing Education
Copier Expense
Depreciation-Major Moveable
Dues, Licenses & Subscriptions
Insurance
Interest-Operating
Lease/Rent Equipment
Legal
Marketing Other
Meeting Expense
Mileage-Non-Patient
Minor Equipment
Miscellaneous
Office Supplies
Other Expenses
Pagers (Non-Patient)
Postage/Mailings
Printing
Service Contracts-Operating
Telephone
Training-Groups
Vehicle Exp-Owned/Lease
Total
0.00%
0.14%
0.01%
0.03%
0.28%
0.67%
0.24%
1.33%
0.38%
0.77%
0.00%
0.00%
0.00%
0.67%
0.01%
0.06%
0.29%
0.04%
0.73%
0.00%
0.00%
0.09%
0.25%
0.68%
0.33%
0.00%
0.00%
7.00%
0%
-72%
-80%
-96%
-7%
-55%
-4%
0%
-24%
93%
0%
0%
0%
-33%
-93%
-70%
190%
0%
46%
0%
0%
-55%
-50%
580%
-34%
0%
0%
-13%
0.12%
0.61%
0.07%
0.78%
0.52%
0.52%
0.22%
1.23%
0.49%
0.76%
0.41%
0.20%
0.19%
0.88%
0.21%
0.29%
0.14%
0.32%
0.64%
0.30%
0.04%
0.26%
0.41%
0.14%
0.63%
0.12%
0.13%
8.70%
0.00%
0.05%
0.00%
0.03%
0.00%
0.01%
0.00%
0.05%
0.03%
0.07%
0.00%
0.00%
0.00%
0.08%
0.01%
0.01%
0.00%
0.01%
0.05%
0.00%
0.00%
0.01%
0.00%
0.01%
0.02%
0.00%
0.00%
3.20%
0.41%
4.59%
1.05%
3.87%
8.70%
4.02%
0.85%
4.16%
2.10%
4.02%
2.00%
0.99%
3.40%
4.49%
1.76%
2.01%
0.89%
1.44%
2.99%
5.95%
0.24%
0.86%
1.91%
1.28%
2.12%
0.84%
1.22%
18.81%
0.05%
0.50%
0.05%
0.70%
0.30%
1.50%
0.25%
0.00%
0.50%
0.40%
0.30%
0.10%
0.10%
1.00%
0.15%
0.20%
0.10%
0.00%
0.50%
0.00%
0.00%
0.20%
0.50%
0.10%
0.50%
0.00%
0.00%
8.00%
10%
90%
80%
70%
60%
50%
30%
20%
40%
20%
10%
90%
80%
40%
70%
60%
50%
40%
30%
30%
20%
10%
90%
80%
70%
50%
60%
10%
Facility-Related Costs
Alarm System
Cleaning & Paper
Depreciation-Building
Exterminating
Interest-Facility
Landscaping
Maintenance
Maintenance Salaries
Other-Facility
Property Taxes
Rent
Service Contracts-Facilities
Utilities
Total
0.00%
0.00%
0.27%
0.00%
0.10%
0.00%
0.64%
0.00%
0.00%
0.00%
2.03%
0.26%
0.39%
3.69%
0%
0%
-79%
0%
0%
0%
156%
0%
0%
0%
35%
73%
-13%
-8%
0.04%
0.20%
1.43%
0.08%
0.27%
0.11%
0.34%
0.72%
0.08%
0.07%
1.74%
0.19%
0.58%
3.95%
0.00%
0.00%
0.02%
0.00%
0.00%
0.00%
0.00%
0.08%
0.00%
0.00%
0.03%
0.00%
0.00%
0.89%
0.23%
0.92%
4.79%
0.80%
3.02%
0.48%
1.94%
2.10%
1.31%
1.95%
8.13%
1.36%
1.98%
12.42%
0.05%
0.15%
1.30%
0.00%
0.00%
0.10%
0.25%
0.00%
0.00%
0.05%
1.50%
0.15%
0.45%
4.00%
80%
70%
90%
60%
50%
10%
90%
0%
20%
80%
70%
60%
50%
40%
Total Indirect Costs
36.02%
20%
34.28%
15.62%
59.99%
30.00%
30%
7/16/2007
Page 1 of 3
Your Data
MVI Model
Average
Indirect Labor Percent of Net Revenue
0%
1%
2%
3%
4%
5%
6%
7%
8%
9%
Admin Labor
Clinical Mgt. Labor
Compliance/QI Labor/Education
Contract Labor
Finance Labor
HR Labor
Marketing Labor
Medical Director Labor
Medical Records Labor
MIS Labor
Other Labor
Your Data
MVI Model
Average
Facility-Related Costs Percent of Net Revenue
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
Alarm System
Cleaning & Paper
Depreciation-Building
Exterminating
Interest-Facility
Landscaping
Maintenance
Maintenance Salaries
Other-Facility
Property Taxes
Rent
Service Contracts-Facilities
Utilities
7/16/2007
Page 2 of 3
Your Data
MVI Model
Average
Operational Costs Percent of Net Revenue
0.0%
0.2%
0.4%
0.6%
0.8%
1.0%
1.2%
1.4%
1.6%
Answering Service
Accounting/Audit
Bank Service
Computer Expenses
Consulting/Professional Fees
Continuing Education
Copier Expense
Depreciation-Major Moveable
Dues, Licenses & Subscriptions
Insurance
Interest-Operating
Lease/Rent Equipment
Legal
Marketing Other
Meeting Expense
Mileage-Non-Patient
Minor Equipment
Miscellaneous
Office Supplies
Other Expenses
Pagers (Non-Patient)
Postage/Mailings
Printing
Service Contracts-Operating
Telephone
Training-Groups
Vehicle Exp-Owned/Lease
7/16/2007
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