The following table is a static reproduction of the expenses tab from the interactive budget-planning workbook. This version was developed based on a set of assumptions, indicated by the numbers entered in the un-shaded cells.
Download the Excel file so that you can change the numbers, as necessary, to estimate revenue for your safety net dental clinic. Salary cost increases vary by geographic location. The Bureau of Labor Statistics updates salaries regularly, as does ADA.
Interactive Budget-Planning Workbook—Expenses
(This table is static, the downloadable workbook is interactive.)
EXPENSES Insert program-specific estimates in highlighted cells |
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I. Start-up Costs | ||||
Construction or remodeling cost | ||||
# of square feet | 2,925 | |||
Cost per square foot | $215.00 | $628,875 | ||
Dental equipment costs | ||||
Large equipment (See Dental Clinic Comparison Chart in Unit 2) or enter your own figures per dental supply company. | $312,640 | |||
Supplies, instruments and small equipment (See Dental Clinic Comparison Chart in Unit 2) or enter your own figures per dental supply company. ($12,000-$13,000/operatory) | $70,590 | |||
Office equipment | ||||
Modular furniture | $30,900 | |||
Electronic dental record | $60,000 | |||
Phone/intercom system | $2,100 | |||
Computer/data/billing | $15,800 | |||
Copier/fax | $1,400 | |||
Supplies | $4,600 | |||
Office Equipment Subtotal | $114,800 | |||
START-UP COSTS TOTAL | $1,126,905 | |||
II. Operating Expenses | ||||
Personnel | ||||
Salaries | Annual Salary | % dental | FTE (40hrs/wk=1.0 FTE) | |
Executive director | $150,000 | 10% | 1.0 | $15,000 |
Secretary | $33,588 | 15% | 1.0 | $5,038 |
Billing clerk | $33,600 | 25% | 1.0 | $8,400 |
Dental director | $147,361 | 100% | 1.0 | $147,361 |
Clinical dentist(s) | $125,882 | 100% | 0.5 | $62,941 |
Dental hygienist(s) | $70,425 | 100% | 0.8 | $56,340 |
Dental assistants | $35,621 | 100% | 3.0 | $106,863 |
Receptionist | $33,588 | 100% | 1.0 | $33,588 |
Salaries Subtotal | $435,531 | |||
Total fringe benefit rate (%): | 25% | |||
Fringe benefits | $108,883 | |||
Personnel Total | $544,414 | |||
Miscellaneous Operating Expenses | ||||
Contracts | ||||
Dentist | $104,000 | 100% | 0.2 | $20,800 |
QTY | Unit Price | |||
Clinical supplies (# of operatories x $/operatory) | 6 | $10,795.00 | $64,770 | |
Office supplies | $3,986 | |||
Equipment maintenance (# of operatories x $/operatory) | 6 | $2,300.00 | $13,800 | |
Housekeeping | $6,600 | |||
Utilities | $9,568 | |||
Rent/Mortgage (months/yr x $/mo.) | 12 | $2,534.00 | $30,408 | |
Staff training | $4,700 | |||
Lab fees | $40,000 | |||
Payroll service | $2,100 | |||
Laundry | $3,700 | |||
Communications (telephone, internet) | $5,500 | |||
Insurance | $17,500 | |||
Bad debt | $33,000 | |||
Equipment depreciation | $64,200 | |||
Equipment reserve fund | $13,250 | |||
Miscellaneous Operating Expenses Subtotal | $333,882 | |||
TOTAL START-UP EXPENSES | $1,126,905 | |||
TOTAL ANNUAL OPERATING EXPENSES | $878,296 |