Senior Living Occupancy Break-Even & Payer-Mix Analyzer

What it is

A deterministic, in-browser break-even tool for assisted-living / skilled-nursing / senior-housing operators and elder-care financial planners. From licensed beds, monthly fixed cost, variable cost per resident-day, and a payer mix (% Medicare / Medicaid / private with each payer's daily rate), it computes the mix-weighted BLENDED revenue per resident-day, the contribution margin per resident-day, the BREAK-EVEN census and occupancy %, and the operating margin at an entered current occupancy - plus the classic revenue-vs-cost crossing chart. No API, no key, no network, no AI: every figure is exact cost-volume-profit arithmetic over your own numbers, using the actual calendar days in the month. The three payer daily rates and the mix are DATED / state inputs you confirm (a Medicare SNF PPS per-diem, a state Medicaid rate, a private rate); the value used is always shown so a stale rate or a mis-summed mix never silently mis-computes (the mix must sum to 100%). Not financial, accounting, or reimbursement advice.

Honest scope

Authorities cited

• Cost-Volume-Profit (CVP) break-even analysis - break-even units = fixed cost / contribution margin per unit (here the "unit" is a resident-day; contribution margin = blended daily rate - variable cost per resident-day). Standard managerial-accounting identity.
• 42 CFR Part 413, Subpart J (413.330-413.343) - Medicare Skilled Nursing Facility Prospective Payment System (SNF PPS): the per-diem federal rate (case-mix adjusted under PDPM, 42 CFR 413.337) that is the Medicare daily-rate input. Confirm the current CMS rate for the federal fiscal year.
• CMS SNF PPS Final Rule (annual, e.g. FY2025 89 FR 64048) - the updated unadjusted federal per-diem rates and the market-basket update. The Medicare daily rate is a dated input you confirm against the FY rule.
• Social Security Act 1902(a)(13)(A) [42 U.S.C. 1396a(a)(13)(A)] & 42 CFR 447.250-447.272 - state Medicaid nursing-facility payment methodology; the Medicaid daily rate is set by each state plan and is therefore a STATE- and YEAR-indexed input you confirm with your state Medicaid agency.
• Medicare SNF benefit limits - 42 CFR 409.61 (up to 100 covered days per benefit period), 42 CFR 409.30 (qualifying 3-day inpatient hospital stay), 42 CFR 409.85 (Part A coinsurance days). NOT modeled here; flagged because they cap real Medicare resident-days.
• CMS Minimum Data Set (MDS) / PDPM case-mix - 42 CFR 413.337(d): acuity-based per-diem adjustment NOT modeled here (the rate inputs are treated as a flat per-payer daily rate); flagged as a known simplification.