FORM FINACIAL ANALYSIS FOR THIS HEALTH CARE AGENCY

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The agency bills each grant source, including divisions of state and local government1/12 of the total grant amount on the first of a monthOn average, 30% is received within 30 days of billing, 70% is received within31-60 days of billing.The only exception to this is the United Appeal grant which is received in total on July 1st.Table 2-1Agency Staffing in FTE and FT SalaryFor Calender Years Ending December 31, CY – CY-4PositionCYCY-1CY-2CY-3CY-4SalaryFTESalaryFTESalaryFTESalaryFTESalaryFTEAdministration:Executive Director78,0001.070,0001.060,0001.047,2991.045,8801.0Medical Director85,0000.183,7250.182,0500.180,4090.177,9970.1Special Assistant30,0000.524,6250.524,1320.523,6490.022,9400.0Controller50,0001.039,4001.038,6121.037,8391.036,7040.0Bookkeeper32,0000.530,6700.521,2360.520,8110.520,1871.0Secretary21,0001.017,7301.017,3751.017,0271.016,5171.0Receptionist – M-boro18,0000.516,4980.516,1680.515,8450.515,3701.0Receptionist – Jasper12,0000.516,4980.516,1680.515,8450.515,3700.0Home Health DivisionManager63,5001.060,0791.052,8991.050,2731.048,2670.5Staff Nurses40,04820.034,47516.033,78514.033,10914.032,11614.0LPN23,0004.122,6554.022,2014.021,7573.021,1053.0Home Health Aides18,5001.718,2222.217,8582.917,5004.216,9752.0Physical Therapists45,0002.044,3252.043,4381.042,5700.041,2920.0Occupational Therapists45,0000.444,3250.443,4380.342,5700.041,2920.0Speech Therapists45,0000.144,3250.143,4380.142,5700.041,2920.0Secretary16,5001.016,2521.015,9271.015,6091.015,1401.0Social Workers45,0001.044,3251.043,4381.042,5700.541,2920.5Personal Health Services DivisionManager60,3571.053,5951.050,1201.0Staff RN44,2731.544,2371.542,3661.0LPN26,50014.324,3899.822,6573.0P Care Attendents23,4519.322,5625.220,4532.0Homemaker/Housekeepr Aide16,4007.216,1245.314,2333.0Secretary16,9001.016,0001.015,3000.5Community Health DivisionManager43,5001.042,9971.040,3371.034,6701.030,7400.2Staff Nurses35,0003.034,4753.033,7853.033,1103.032,1163.9Secretary21,6701.017,7301.017,3751.017,0281.016,5171.0TOTAL FTE75.761.645.933.330.2NOTE: ALL FULL TIME EQUIVALENT (FTE) POSITIONS WORK 40 HOURS PER WEEK FORFOR 52 WEEKS. ALL FULL-TIME EMPLOYEES RECEIVE 2 WEEKS PAID VACATIONAND 13 PAID HOLIDAYS (1,896 WORK HOURS PER YEAR). ALL SALARIES AREEXPRESSED AS AVERAGES PER FTETable 2-5Referral Sources – Percentages – For New Cases for CY, CY-1 and CY-2CYCY-1CY-2Home Health Care ProgramSelf-Referral4.04.06.0Family or Friend3.03.03.0Physician24.022.020.0Hospital – Webster13.015.021.0Hospital – Middleboro40.042.040.0Hospital – Other2.01.00.0Nursing Homes4.02.02.0Other10.011.08.0Personal Health Services ProgramSelf-Referral32.030.016.0Family or Friend21.021.018.0Physician22.024.038.0Hospital – Webster4.06.02.0Hospital – Middleboro9.09.016.0Hospital – Other0.00.00.0Nursing Home1.00.01.0Other11.010.09.0Note: Numbers are percentages of all new cases.Table 2-3Services to PatientsCalender Years Ending December 31, CY – CY-4PROGRAMCYCY-1CY-2CY-3CY-4Home Health ProgramUnduplicated Client Census789790612620512RN Home Visits17,17716,35316,86716,49415,095LPN Home Visits3,4943,6783,9803,8233,945PT Visits2,4742,6471,320870560OT Visits514498423239349ST Visits1321301397856SW Visits857772734545342Personal Health Care ProgamUnduplicated Client Census860800545RN Visits1,5341,2671,050LPN Visits3,1652,5641,160Per Care Attend Visits9,3456,7454,290HH Aide Visits8,0185,2302,130Other28911256Maternal and Child HealthAnte/Postpartum Visits476512500499412Child Health Visits456502656450496Prenatal Class Enrollees139140123130112Children Seen – Middleboro901740634812845Children Seen – Jasper301222305317328High Blood Pressure ProgramPeople Screened7,4566,8677,2347,1246,838MD Referrals398423307456512Senior Health ClinicsClients Seen – Middleboro923902920934978Clients Seen – Jasper254243289389 412
Table 2-7Balance Sheet As of December 31,CYCY-1CY-2CURRENT ASSETSCash508,217474,519378,495Accounts Receivables (Net)1,117,8771,051,083904,871Prepaid Insurance8,65017,34014,230Inventory11,58019,34514,236Total Current Assets1,646,3241,562,2871,311,832PROPERTY AND EQUIPMENTGross, Property & Equipment2,912,5063,176,0563,450,122(Less Acculumated Depreciation)-640,420-600,970-560,450Net Property and Equipment2,272,0862,575,0862,889,672OTHER ASSETSInvestments (at market)2,097,3031,509,1981,288,786TOTAL ASSETS6,015,7135,646,5715,490,290LIABILITIES AND NET ASSETSCURRENT LIABILITIESAccounts Payable289,336433,291415,073Accrued Items284,570255,683306,492Current Portion of Long Term Debt68,24469,26270,385Total Current Liabilities642,150758,236791,950NON-CURRENT LIABILITIESLoan Payable248,236273,000294,237TOTAL LIABILITIES890,3861,031,2361,086,187NET ASSETSDonor Restricted Fund1,005,3403,202,4533,137,704Investment Fund (at market)2,127,450961,288869,332Working Capital Fund (at market)1,992,537535,939397,067TOTAL NET ASSETS5,125,3274,699,6804,404,103LIABILITIES + NET ASSETS6,015,7135,730,9165,490,290Table 2-4Fee Structure – in dollars – as of December 31, CYPer Visit AveragePer HourHome Health Care ProgramRN Visit85.78LPN Visit55.50PT Visit80.40OT Visit74.23ST Visit70.60SW Visit70.89Personal Health Services Program – See noteRN Visits75.4370.00LPN Visit66.8950.00P Care Attend Visit50.3440.00HH Aide Visit78.5640.00Other – Visit70.9067.00OtherImmunizations, each6.00Physical Examinations40.00NoteAll services are billed per in home hour; Supplies are billed extra at cost plus 5%.Table 2-2          
Service Area Utilization by Town For Calender Year Ending December 31, CY          
          
  Boals Carter Harris Jasper Middle Mifflen Minor State Total
Program Service burg Ville City  boro ville town ville
          
Population – Total  1,891 2,378 12,951 46,902 47,364 10,952 2,056 12,750 137,244
Pop – 65 and older  917 651 1,888 1,576 9,097 1,810 677 880 17,496
Pop – Under 65  974 1,727 11,063 45,326 38,267 9,142 1,379 11,870 119,748
          
Home Care RN Visits 247 547 1,278 1,951 7,554 3,092 678 1,830 17,177
Home Care LPN Visits 136 310 412 310 967 720 202 437 3,494
Home Care PT Visits 128 94 318 635 645 112 195 347 2,474
Home Care OT Visits 43 32 31 103 150 46 80 29 514
Home Care ST Visits 17 14 21 12 34 25 6 3 132
Home Care SW Visits 39 125 208 294 79 65 39 8 857
          
Per Hcl Care RN Visits 29 14 201 251 636 324 12 67 1,534
Per Hcl Care LPN Visits 210 125 267 146 811 909 433 264 3,165
Per Hcl Care P Care Atte 424 344 358 1,456 3,650 2,257 618 238 9,345
Per Hcl Care HH Aide 535 434 179 326 3,742 1,656 790 356 8,018
Per Hcl Care Other  50 12 30 33 60 70 26 8 289
          
Child Health A/P Visits 18 38 56 34 190 101 16 23 476
Child Health CH Visits 7 23 11 44 198 131 12 30 456
          
          
Notes A/P = Ante/Postpartum Visits; CH = Child Health         
          Table 2-6Statement of OperationsFor Calender Years Ending December 31, CY, CY-1, and CY-2CYCY-1CY-2OPERATIONAL REVENUEHome Care Services Division2,649,1122,591,2472,294,350Less Allowances for Bad Debtand Contractual Allowances-403,978-303,742-232,477Net Income2,245,1342,287,5052,061,873Personal Health Services Division2,453,5661,835,4041,244,537Less Allowances for Bad Debtand Contractual Allowances-196,295-220,248-106,230Net Income2,257,2711,615,1561,138,307Community Health DivisionSupport from State148,500165,000185,030Support from Towns70,00075,000105,393Support from United Appeal20,00020,00060,000Other1,9351,2573,458Net Income240,435261,257353,881Total Net Operational Revenue4,742,8404,163,9183,554,061OPERATIONAL EXPENSESDivsional ExpensesSalaries and Wages2,493,1612,367,5051,645,292Fringe Benefits1,022,196757,602789,740Travel425,721365,908301,340Supplies153,260158,367139,250Total Divisional Expenses4,094,3383,649,3822,875,622Administrative ExpensesSalaries212,456195,340193,240Fringe Benefits84,88974,22980,252Supplies83,56380,22065,395Insurance76,59461,76753,672Interest14,89418,23519,580Maintenance – Middleboro88,02359,45098,450Rent-Jasper18,50015,00015,000Heat/Light – Middleboro9,4887,6007,545Printing Postage15,54013,45012,000Telephone11,3649,4538,253Staff Development3,5007,5008,500Board Expenses2,1502,6501,430Publications500425935Memberships7465001,356Travel8,3889,43013,450Depreciation39,45040,52075,350Total Administrative Expenses670,045595,769654,408Total Expenses4,764,3834,245,1513,530,030Gain (Loss) on Operations-21,543-81,23324,031OTHER INCOMEOther306,340321,859295,606NET GAIN (LOSS)284,797240,626319,637TABLE 2-9RVU SUMMARY FOR CYDIVISVISITCYTOTALRVU’s PerTYPETOTAL VISITSRVU’SVisitHCRN17,17793,2715.43HCLPN3,49414,7804.23HCPT2,47412,3214.98HCOT5141,5423.00HCST1324493.40HCSW8572,1942.56TOTAL24,648124,5565.05PHCRN1,5346,1824.03PHCLPN3,1657,7862.46PHCPCARE9,34513,0831.40PHCHH AIDE8,01814,4321.80PHCOTHER2893551.23TOTAL22,35141,8391.87DIVIS = DIVISIONRVU = RELATIVE VALUE UNITSPERFORM FINACIAL ANALYSIS FOR THIS HEALTH CARE AGENCY