The unit-economics number every nonprofit board asks about and most house managers can't cleanly answer. Direct variable cost, allocated facility & staffing, overhead, capital reserve — all in one fully-loaded per-family-night number. The figure that anchors the case statement, the donor ask, and the board conversation about whether the model works.
Defaults are typical for a mid-size hospital-adjacent family housing facility (~24 family rooms, ~78% occupancy, single-night-or-longer stays for patient families).
The cost the next family-night actually adds. These scale 1-for-1 with occupied rooms — if a family doesn't check in, you don't incur them.
Annual costs spread across family-nights served. These keep the doors open whether one room is occupied or twenty-four. Enter annual totals — we divide by family-nights to get the allocation.
The two lines most operational P&Ls under-count. Allocated overhead is real money — fundraising and G&A keep the program running. Capital reserve is the difference between a house that lasts and one that limps.
Your fully-loaded number, your direct-only number, your hotel comparison, and the donor-facing language development teams need.
The Family Office Guide covers the donor-side workflows; the in-development Executive Philanthropic Director Guide covers the program-side discipline including unit-cost reporting standards, functional expense allocation, joint-cost rules, and the case-statement architecture that converts unit economics into board confidence and donor commitment.
Educational and informational purposes only. This calculator and any output it produces are intended solely for general educational and decision-support purposes. They do not constitute investment, tax, legal, accounting, appraisal, lending, insurance, or any other professional advice, and they do not create a fiduciary, attorney-client, accountant-client, or advisor-client relationship of any kind.
Estimates based on your inputs. All results are estimates derived from the data and assumptions you provide. Tax law, accounting standards (including FASB ASC 958, joint-cost allocation under AICPA SOP 98-2, and IRS Form 990 functional-expense reporting), regulations, and the specific facts of your situation can materially change the answer. Overhead and capital-reserve allocations used in this tool are illustrative defaults — they are not a substitute for an audit-ready functional-expense methodology. The Baratelli Institute, its affiliates, and any co-branding professional make no warranty of accuracy, completeness, currency, or fitness for any particular purpose, and disclaim all liability for decisions made in reliance on the output.
Consult your own qualified professionals. Before acting on anything calculated here, consult your own attorney, CPA, financial advisor, appraiser, lender, or other qualified professional licensed in your jurisdiction who has reviewed your specific facts and applicable current law. The Baratelli Institute is a publisher of practitioner reference material. It is not a registered investment adviser, broker-dealer, law firm, accounting firm, appraisal firm, or lender.
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