Evaluating the meaning of the ratio related to the financial health of the health care organization (see attached for financial data). Show the calculations.

		Help4U HMO
	Income Statement and Change in Net Assets
	Year Ended June 30, 2015
		(in thousands)
	Revenue:
		Premiums Earned		$26,682
		Co-Insurance		1,689
		Interest and Other Income	242
		Total Revenue		$28,613
	Expenses:
		Salaries and Benefits		$15,154
		Medical Supplies and Drugs	7,507
		Insurance			3,963
		Provision for Bad Debt	19
		Depreciation		367
		Interest			385
		Total Expenses		$27,395
	Net Income			$1,218
	Net Assets, Beginning of Year		$900
	Net Assets, End of Year		$2,118

Help4U HMO Non-Financial Indicators
Number of Occupied Beds	26350
Total Beds	32000
Total Length of Stay per Discharge	1000
Total Discharged Patients	250
Total FTE's	700
Total Patient Days	2500
Payer		UOS
Medicare		328
Medicaid		125
HMO		450
Commerical	800
Uninsured	225

		Help4U HMO
		Balance Sheet
		June 30, 2015
		(in thousands)
Assets
Cash and Cash Equivalents		$2,737
Net Premiums Receivable		821
Supplies				387
Total Current Assets		$3,945
Net Property and Equipment		$5,924
Total Assets			$9,869
Liabilities and Net Assets
Accounts Payable Medical Services	$2,145
Accrued Expenses			$929
Notes Payable			$141
Current Portion of Long-Term Debt	$241
Total Current Liabilities		$3,456
Long-Term Debt			$4,295
Total Liabilities			$7,751
Net Assets (Equity)			$2,118
Total Liabilities and Net Assets		$9,869

		Industry Benchmarks
	Total Margin	3.80%
	Return on Equity	25.50%
	Return on Assets	8.00%