Feature
Life or Death by Deadline: Letter of Credit Renewals
The financing is over; the bonds have been issued. Letter of credit documents and the official statement or offering circular have been placed high upon a shelf, where they gather dust as construction gets under way or renovations move forward. [more]
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Health Care
“SHIFT” in Perception: New index helps small hospitals better understand their financial health
Lancaster Pollard developed its Small Hospital Indicators of Financial Strength (SHIFT) Index to help provide a better understanding of financial ratios and benchmarks for small hospitals. This article is the first in a series of ... [more]
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Senior Living
United Methodist Retirement Community: A Case Study
In recent decades the economic formula for community nursing homes has shifted dramatically as many alternatives to nursing homes have developed. The result has been not only a loss of residents paying market rates, but also an increase in residents ... [more]
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The Nonprofit Minute
Budgeting for Tax-Exempt, Variable-Rate Debt
There is no “right” answer to budgeting for variable debt because the future paths of interest and tax rates are unknown. So what might be a better way? [more]
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Affordable Housing
Living Older:
What does it mean for your residents’ housing needs?
The phenomenon of aging in place necessitates changes to assure tenants can maintain their quality of life. [more]
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