Flagship Medical Center
Full‑service acute care hospital with growing surgical and high‑acuity volumes.
Fictional nonprofit · Teaching case
A community health system built for learning and leadership.
Laurel Ridge Health is a nonprofit regional system serving families near the Appalachian foothills. The people, clinics and financial reports on this site are fictional, but modeled on real health systems so learners can practice reading statements, weighing investments and balancing mission with margin.
Board-level financial decisions
Clinician leadership training
Community access & equity
System snapshot
Mid‑expansion, nonprofit system balancing tighter margins with long‑term community investment.
Operating margin
2.1%
Slightly below peer median
Net margin
4.4%
Supported by non‑operating income
Days cash on hand
95
Below median, key discussion point
Built for healthcare finance and governance education
Laurel Ridge Health provides a stable, coherent backdrop for case discussions, simulations and applied exercises. All narratives, leadership roles and financial data are aligned with the annual financial report to create a realistic, internally consistent system.
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For students & residents
Practice reading financial statements, interpreting key ratios, and connecting strategy to numbers in a low‑risk, realistic setting.
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For clinicians in leadership
Explore how capital allocation, payer mix and staffing decisions flow through to margins, liquidity and debt capacity.
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For board simulations
Use leadership letters, board packets and dashboards to simulate governance conversations and oversight decisions.
Financial snapshot from the FY 2024 report
Key indicators illustrate the balance between mission and margin in a regional nonprofit health system navigating expansion and tighter reimbursement.
Operating margin
0.9%
A slim operating margin underlines the impact of wage pressure and
payer mix shifts.
Total margin
4.1%
Non‑operating income and investment performance help sustain a
positive overall margin.
Days cash on hand
82 days
Liquidity is adequate but below typical “A‑rated” medians,
creating tension in capital planning.
Debt‑to‑capitalization
54.5%
Leverage increased with recent capital projects, supporting
discussion of risk, ratings and covenants.
A regional system rooted in community care
At the center of Laurel Ridge is a full‑service flagship hospital supported by five outpatient sites, including primary care, urgent care, specialty clinics and a rural access point. Ancillary services such as a specialty pharmacy and community coffee shop provide modest but meaningful support for mission‑driven care.
The system’s structure and service mix are intentionally designed to mirror common nonprofit health systems, giving learners a realistic context for financial and strategic decisions.
View services & locationsOutpatient Network
Two primary care clinics, one urgent care, one specialty practice and a rural outpatient center designed to reduce geographic barriers.
Joint Venture & Ancillaries
A 30% stake in a for‑profit joint venture plus small revenue‑generating entities that diversify funding.
Leadership Learning Center
A hub for case materials, board packets and interactive exercises anchored in Laurel Ridge’s financial statements and strategic narrative.
Case Materials & Narratives
Access leadership letters, system overviews and board‑oriented summaries that frame financial performance in strategic context.
Visit Leadership & GovernanceFinancial Dashboards & Reports
Use the FY 2024 Annual Financial Report, ratio tables and trend dashboards to support exercises in analysis and decision‑making.
View Financials & ReportsInteractive Exercises
Embed HTML‑based exercises in your LMS to let learners manipulate volumes, payer mix, capital spending and more, all tied back to Laurel Ridge’s statements.
Go to Learning CenterCommunity impact as part of the financial story
As a nonprofit system, Laurel Ridge balances financial resilience with community benefit. Charitable care, partnerships with local clinics and targeted outreach to underserved neighborhoods are woven into the case narrative.
These activities are intentionally aligned with the financials, so learners can examine trade‑offs: how expanded access, charity care and uncompensated services show up in margins, liquidity and capital planning.
Explore community impact