Illustrative example — fictional data, not a client result
Billing & Profit Review — Sample Report
Summary
Expected tuition (agreed adjustments applied)
$60,000
Based on enrollment × rate schedule, after scheduled discounts
Invoiced tuition
$59,250
Difference of $750 vs. expected — see findings
Payments applied to August invoices
$56,000
$3,250 outstanding for this cohort — see aging detail
Payroll (August)
$31,500
53.2% of invoiced tuition — see payroll section
Interpretation note: The $750 invoiced-vs.-expected difference and the $3,250 outstanding balance are not automatically errors or lost revenue. The $750 may reflect a mid-month enrollment change, an unapplied credit, or a data entry issue. The $3,250 may include amounts not yet past due. The findings table identifies which items warrant follow-up and why.
Billing vs. Expected Tuition
| Account ID | Expected | Invoiced | Difference | Possible explanation |
|---|---|---|---|---|
| SLC-0041 | $1,500 | $1,500 | — | Matches |
| SLC-0058 | $1,500 | $1,250 | −$250 | Partial-month enrollment — verify start date |
| SLC-0073 | $1,800 | $1,800 | — | Matches |
| SLC-0091 | $1,200 | $700 | −$500 | Scholarship or subsidy discount not in rate schedule — confirm |
| SLC-0104 | $1,400 | $1,400 | — | Matches |
| SLC-0117 | $950 | $950 | — | Matches |
| All others (34 accounts) | $51,650 | $51,650 | — | All match |
Account IDs are synthetic. A real report reconciles source totals from your billing export and flags any records with missing or inconsistent data.
Credits & Discounts
| Account | Credit amount | Type in system | Verified in rate schedule? |
|---|---|---|---|
| SLC-0091 | $500 | "Scholarship" | Not found — confirm with enrollment records |
| SLC-0058 | $250 | "Pro-rate" | Consistent with documented Aug 10 start |
Outstanding Balances — August Invoice Cohort
$3,250 of August invoices is not yet matched to a payment. This is not automatically overdue — due dates and payment terms determine that. The list below shows the accounts where a balance remains.
| Account | Invoice amount | Paid | Outstanding | Note |
|---|---|---|---|---|
| SLC-0033 | $1,500 | $1,500 | $0 | Paid |
| SLC-0049 | $1,200 | $700 | $500 | Partial payment — no payment plan on file |
| SLC-0062 | $1,800 | $1,050 | $750 | Partial payment — confirm this family's balance history |
| SLC-0088 | $2,000 | $1,000 | $1,000 | 50% balance — no payment arrangement documented |
| SLC-0099 | $1,000 | $1,000 | $0 | Paid |
Payroll as a Percentage of Revenue
| Metric | Amount |
|---|---|
| Payroll (August) | $31,500 |
| Invoiced tuition (August) | $59,250 |
| Payroll / invoiced tuition | 53.2% |
Context matters: Whether 53.2% is high or low depends on your staffing model, ratios, director compensation, and whether owner labor is included. This figure uses wages as provided in summarized payroll data — it does not include employer taxes, benefits, or workers' comp, which are typically additional. A real report notes what is and is not included and distinguishes cash payroll from fully loaded labor cost.
Prioritized Action List
| Priority | Observation | Amount involved | Possible explanation | Recommended action |
|---|---|---|---|---|
| High | SLC-0088 balance of $1,000 with no payment arrangement documented | $1,000 | Possible misunderstanding about due date, or family difficulty | Contact family to confirm payment plan and document it. Prioritize given amount. |
| High | SLC-0091 "Scholarship" credit of $500 not found in rate schedule | $500 | Informal arrangement not captured in system, or data entry error | Verify with director whether a formal scholarship agreement exists. If not, determine correct billing. |
| Medium | SLC-0049 and SLC-0062 partial payments — no payment plans on file | $1,250 | Informal payment timing accommodations not documented | Confirm any informal arrangements and document them as formal payment plans. |
| Low | SLC-0058 pro-rate confirmed — verify new enrollment paperwork is complete | — | Mid-month start; billing is correct | Confirm enrollment packet is complete for this family. |
A real report reconciles source totals against your billing export and flags records with missing or uncertain data, including cases where the report cannot determine the cause of a discrepancy from the available records alone.
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