Welcome to The Capital Issue, Lancaster Pollard's e-newsletter. We are pleased to offer this summer issue and strive to keep this resource educational. We are happy to consider any suggestions you may have for article ideas.
Thomas R. Green, CEO
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]
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]
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 residen... [more]
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]
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]