What are some tips I need to follow to make a pro forma operating budget using this information?

Corazon y Alma Health
Prenatal Care Pro Forma
							Service #2
							Allocation
				Service #2	Prenatal Pro forma		Basis
		Operating Revenue
Prenatal Care Pro forma Assumptions:			Outpatient Charges	$12,150,000	$12,750,000		Revenue
Revenues:			Total Charges	$12,150,000	$12,750,000
Alternative Service Annual Census = 10,000
Average Charge per Visit = $85			Deductions from Charges
Payor Mix - 70% Medicaid; 40% "Allowance" deducted from Charges			Discounts and Allowances	($4,860,000)	($5,100,000)		Revenue
Projected Annual Visits = 15			Charity Care	($911,250)	($1,275,000)		Revenue
Charity Care = 10% of revenues			Total Deductions	($5,771,250)	($6,375,000)
Other Operating Revenues = $150,000
Investment income and donations are the same as Service #2
			Net Patient Revenue	$6,378,750	$6,375,000
			Other Operating Revenues	$333,947	$150,000		Revenue
Expenses:
90% of staffing from Service #2 will transfer to the alternative service			Total Operating Revenues	$6,712,697	$6,525,000
Remaining staffing will be transferred to other service lines if possible
Benefit structure is the same for all service lines. (Note: 25%)		Operating Expenses
Supplies = $650,000			Salaries	$3,559,737	$3,203,763		Expenses
Purchased Services = $481,000			Benefits	$889,934	$800,941		Salaries
Other expenses is the same as Service #2			Insurance	$15,000	$15,000		Sq. Ft.
Bad Debt = $750,000			Supplies	$607,500	$650,000		Expenses
Square footage for Prenatal Care is same as Service #2			Purchased Services	$532,895	$481,000		Expenses
Existing depreciation assets will transfer to the alternative service			Utilities	$3,682	$3,682		Sq. Ft.
			Rent	$955	$955		Sq. Ft.
			Repairs and Maintenance	$955	$955		Sq. Ft.
			Interest	$5,455	$5,455		Sq. Ft.
			Other	$22,026	$22,026		Expenses
			Bad Debt	$607,500	$750,000		Expenses
			Total Operating Expenses	$6,245,638	$5,933,777
			Operating Income	$467,060	$591,223
		Nonoperating Items
			Investment Income	$140,833	$140,833		Revenue
			Donations and Fund Raising	$22,026	$22,026		Revenue
			Total Nonoperating Gain (loss)	$162,860	$162,859
			Operating Income Before Noncash Items	$629,920	$754,082
		Noncash Items
			Depreciation	($9,055)	($9,055)		Sq. Ft.
			Net Income	$620,865	$745,027
		Ratio Analysis
			Total Margin:
			Net Income/	$620,865	$745,027
			Total Operating Revenues + Nonoperating Gain	$6,875,557	$6,687,859
				9.0%	11.1%
			Operating Margin:
			Operating Income/	$467,060	$591,223
			Total Operating Revenues	$6,712,697	$6,525,000
				7.0%	9.1%
			Salaries as a % of Total Operating Revenues	53.0%	49.1%
			Supplies as a % of Total Operating Revenues	9.1%	10.0%