Insights & Perspectives
Short essays on stewardship, governance, and the strategic finance decisions facing clubs, hospitality-focused businesses, and the growing businesses that lead their sectors.
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Senior Living
A working budget process for ALF owner-operators: a census bridge instead of a flat occupancy assumption, cost per resident day instead of departmental totals, labor built from the acuity model, and a monthly reforecast your lender will actually respect.
Senior Living
Resident acuity rises continuously; care fees only rise when someone triggers a reassessment. That gap — your care-fee capture rate — is usually worth more than any cost-cutting exercise on the table.
Senior Living
High performers hold labor near 30% of revenue. Most operators run several points higher — and on a $5M community, five points is $250,000 a year. Here are the benchmarks, the acuity-based staffing model, and the three leaks that quietly undo it.
Senior Living
More than half of long-term care providers already outsource accounting functions. The real question isn't whether to outsource — it's which of the three layers of finance work you outsource, and which layer you're missing entirely.
