A data-driven review of revenue performance, cost structure, and operating efficiency across FY 2025 and YTD 2026. Built for strategic decision-making, not reporting.
Family Dental Care of Owasso is a high-efficiency, single-doctor dental practice generating approximately $3.26M in annual revenue. The practice demonstrates strong production density — $15,700 per doctor day — and a controlled overhead structure that sustains margins well above single-location dental benchmarks.
Month-to-month performance varies, reflecting the natural cadence of scheduling, case mix, and timing of expenses. The underlying operating model, however, is structurally sound: labor is well-managed, supply costs are exceptionally lean, and occupancy is below industry norms.
CPA-style interpretation of each month. Click any row to expand.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $62,156 | 21.7% | 20–22% | ✓ Good |
| Hygiene | $28,160 | 9.8% | 8–9% | ✕ High |
| Assistants | $15,206 | 5.3% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $24,966 | 8.7% | 8–9% | ⚠ Watch |
| Clinical Costs | ||||
| Supplies | $10,657 | 3.7% | 2–3% | ✕ High |
| Invisalign | $12,267 | 4.3% | 2–3.5% | ✕ High |
| Lab Fees | $4,706 | 1.6% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,769 | 3.4% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $7,108 | 2.5% | 1.5–2% | ⚠ Watch |
| Software | $4,637 | 1.6% | 1–1.5% | ⚠ Watch |
| Payroll Tax | $15,467 | 5.4% | 2–2.5% | ✕ Q1 Reset |
Cost-heavy opening month. Revenue was reasonable but the expense load — driven by Q1 payroll tax resets, elevated hygiene, and above-baseline supplies — compressed margins significantly from the start.
Watch. Payroll taxes and Invisalign are the primary distortion items. The recurring cost structure is acceptable; normalization in Q2 was expected and occurred.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $58,578 | 21.3% | 20–22% | ✓ Good |
| Hygiene | $23,926 | 8.7% | 8–9% | ✓ Good |
| Assistants | $14,576 | 5.3% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $25,851 | 9.4% | 8–9% | ⚠ Watch |
| Clinical Costs | ||||
| Supplies | $4,125 | 1.5% | 2–3% | ✓ Good |
| Invisalign | $6,875 | 2.5% | 2–3.5% | ✓ Good |
| Lab Fees | $3,575 | 1.3% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,625 | 3.5% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $6,050 | 2.2% | 1.5–2% | ⚠ Watch |
| Software | $3,850 | 1.4% | 1–1.5% | ⚠ Watch |
| Travel & Mtgs | $18,151 | 6.6% | 0–0.5% | ✕ Distortion |
Revenue softened slightly. A travel and meetings spike of 6.6% distorted the expense picture — the underlying operating run rate is better than the reported margin suggests. Adjusted margin (excluding travel) significantly higher.
Watch, but normalize for the travel item. The recurring cost structure is acceptable.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $64,083 | 21.0% | 20–22% | ✓ Good |
| Hygiene | $25,023 | 8.2% | 8–9% | ✓ Good |
| Assistants | $15,563 | 5.1% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $26,854 | 8.8% | 8–9% | ✓ Good |
| Clinical Costs | ||||
| Supplies | $5,493 | 1.8% | 2–3% | ✓ Good |
| Invisalign | $8,544 | 2.8% | 2–3.5% | ✓ Good |
| Lab Fees | $4,272 | 1.4% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,765 | 3.2% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $6,103 | 2.0% | 1.5–2% | ✓ Good |
| Software | $4,272 | 1.4% | 1–1.5% | ✓ Good |
| Payroll Tax | $6,713 | 2.2% | 2–2.5% | ✓ Good |
Major improvement month. Revenue stepped up and expense categories largely normalized, producing a clean 30.9% margin across both IBDS and final ops.
This is the practice operating closer to its natural efficiency level. A useful baseline for what controlled months look like.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $69,221 | 20.8% | 20–22% | ✓ Good |
| Hygiene | $26,624 | 8.0% | 8–9% | ✓ Good |
| Assistants | $16,307 | 4.9% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $28,287 | 8.5% | 8–9% | ✓ Good |
| Clinical Costs | ||||
| Supplies | $5,325 | 1.6% | 2–3% | ✓ Good |
| Invisalign | $10,317 | 3.1% | 2–3.5% | ✓ Good |
| Lab Fees | $4,992 | 1.5% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,651 | 2.9% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $6,323 | 1.9% | 1.5–2% | ✓ Good |
| Software | $4,326 | 1.3% | 1–1.5% | ✓ Good |
| Payroll Tax | $6,989 | 2.1% | 2–2.5% | ✓ Good |
Benchmark month for this practice. Strong production, controlled costs across every major category. IBDS reached 33.2% — the clearest look at what this model is capable of.
Elite. April is the performance ceiling reference point — use it as the target model for scheduling and cost management.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $46,095 | 21.5% | 20–22% | ✓ Good |
| Hygiene | $22,297 | 10.4% | 8–9% | ⚠ Watch |
| Assistants | $11,792 | 5.5% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $23,584 | 11.0% | 8–9% | ✕ High |
| Clinical Costs | ||||
| Supplies | $4,288 | 2.0% | 2–3% | ✓ Good |
| Invisalign | $3,859 | 1.8% | 2–3.5% | ✓ Good |
| Lab Fees | $3,002 | 1.4% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,862 | 4.6% | 3–4% | ⚠ Watch |
| Admin & Other | ||||
| CC Fees | $4,288 | 2.0% | 1.5–2% | ✓ Good |
| Software | $3,645 | 1.7% | 1–1.5% | ⚠ Watch |
| Payroll Tax | $4,502 | 2.1% | 2–2.5% | ✓ Good |
Revenue compression month — the lowest of the year. Fixed and semi-fixed costs did not scale down proportionally, exposing the structural cost floor when production drops.
Inefficient. Revenue shortfall drove this — not a cost spiral. Priority is maintaining production volume above the fixed cost floor.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $57,161 | 21.2% | 20–22% | ✓ Good |
| Hygiene | $22,918 | 8.5% | 8–9% | ✓ Good |
| Assistants | $13,751 | 5.1% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $24,806 | 9.2% | 8–9% | ⚠ Watch |
| Clinical Costs | ||||
| Supplies | $4,584 | 1.7% | 2–3% | ✓ Good |
| Invisalign | $10,246 | 3.8% | 2–3.5% | ⚠ Watch |
| Lab Fees | $4,044 | 1.5% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,707 | 3.6% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $5,662 | 2.1% | 1.5–2% | ⚠ Watch |
| Software | $4,044 | 1.5% | 1–1.5% | ✓ Good |
| Payroll Tax | $5,662 | 2.1% | 2–2.5% | ✓ Good |
Solid recovery from May. Revenue returned to a workable level and labor normalized. Expense discipline held across most categories.
Efficient recovery month. The model re-stabilized quickly after May's compression.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $73,740 | 20.5% | 20–22% | ✓ Good |
| Hygiene | $28,777 | 8.0% | 8–9% | ✓ Good |
| Assistants | $17,266 | 4.8% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $30,935 | 8.6% | 8–9% | ✓ Good |
| Clinical Costs | ||||
| Supplies | $5,396 | 1.5% | 2–3% | ✓ Good |
| Invisalign | $16,187 | 4.5% | 2–3.5% | ⚠ Watch |
| Lab Fees | $7,914 | 2.2% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,712 | 2.7% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $6,834 | 1.9% | 1.5–2% | ✓ Good |
| Software | $4,316 | 1.2% | 1–1.5% | ✓ Good |
| Payroll Tax | $7,194 | 2.0% | 2–2.5% | ✓ Good |
Highest revenue month of the year. Operationally strong — production absorbed the higher variable costs comfortably. IBDS margin reached 31.3%. Final ops margin was distorted by doctor sharing timing.
Elite operationally. Use IBDS as the accurate performance read — final ops understates true operational quality this month.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $52,964 | 21.3% | 20–22% | ✓ Good |
| Hygiene | $21,882 | 8.8% | 8–9% | ✓ Good |
| Assistants | $13,427 | 5.4% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $24,866 | 10.0% | 8–9% | ⚠ Watch |
| Clinical Costs | ||||
| Supplies | $4,973 | 2.0% | 2–3% | ✓ Good |
| Invisalign | $6,962 | 2.8% | 2–3.5% | ✓ Good |
| Lab Fees | $3,978 | 1.6% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,698 | 3.9% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $7,957 | 3.2% | 1.5–2% | ✕ High |
| Software | $3,978 | 1.6% | 1–1.5% | ⚠ Watch |
| Payroll Tax | $5,470 | 2.2% | 2–2.5% | ✓ Good |
Revenue pulled back from July's peak, and the fixed cost base felt proportionally heavier. A common pattern when a high-production month is followed by a softer one.
Watch. Nothing structurally broken — revenue needs to stay above $240K to maintain acceptable margins on this cost base.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $49,663 | 21.5% | 20–22% | ✓ Good |
| Hygiene | $23,561 | 10.2% | 8–9% | ⚠ Watch |
| Assistants | $13,398 | 5.8% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $25,871 | 11.2% | 8–9% | ✕ High |
| Clinical Costs | ||||
| Supplies | $7,392 | 3.2% | 2–3% | ⚠ Watch |
| Invisalign | $5,775 | 2.5% | 2–3.5% | ✓ Good |
| Lab Fees | $4,158 | 1.8% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,702 | 4.2% | 3–4% | ⚠ Watch |
| Admin & Other | ||||
| CC Fees | $4,851 | 2.1% | 1.5–2% | ⚠ Watch |
| Software | $3,927 | 1.7% | 1–1.5% | ⚠ Watch |
| Payroll Tax | $5,082 | 2.2% | 2–2.5% | ✓ Good |
Multiple cost categories ran elevated simultaneously while revenue stayed soft. The combination of lower production and higher-than-normal costs across the board made this the least efficient month of the year.
Inefficient. A convergence of multiple elevated categories — not a single driver. Warrants review of scheduling and staffing ratios.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $51,186 | 21.0% | 20–22% | ✓ Good |
| Hygiene | $20,718 | 8.5% | 8–9% | ✓ Good |
| Assistants | $12,675 | 5.2% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $22,181 | 9.1% | 8–9% | ⚠ Watch |
| Clinical Costs | ||||
| Supplies | $4,387 | 1.8% | 2–3% | ✓ Good |
| Invisalign | $6,337 | 2.6% | 2–3.5% | ✓ Good |
| Lab Fees | $3,656 | 1.5% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,506 | 3.9% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $4,875 | 2.0% | 1.5–2% | ✓ Good |
| Software | $3,656 | 1.5% | 1–1.5% | ✓ Good |
| Payroll Tax | $5,119 | 2.1% | 2–2.5% | ✓ Good |
Stabilization month. Revenue held at a workable level and the expense base tightened back up after September's drift. A clean, controlled month.
Efficient. The practice self-corrected after September — a positive signal for operational resilience.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $50,583 | 21.2% | 20–22% | ✓ Good |
| Hygiene | $20,997 | 8.8% | 8–9% | ✓ Good |
| Assistants | $13,839 | 5.8% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $25,769 | 10.8% | 8–9% | ✕ High |
| Clinical Costs | ||||
| Supplies | $4,772 | 2.0% | 2–3% | ✓ Good |
| Invisalign | $3,579 | 1.5% | 2–3.5% | ✓ Good |
| Lab Fees | $3,818 | 1.6% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,544 | 4.0% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $5,249 | 2.2% | 1.5–2% | ⚠ Watch |
| Software | $3,818 | 1.6% | 1–1.5% | ⚠ Watch |
| Payroll Tax | $5,249 | 2.2% | 2–2.5% | ✓ Good |
Softer revenue month with some payroll line items running above ideal. Invisalign being low helped offset, preventing a worse outcome.
Watch. Typical pre-holiday softness in revenue. Nothing structurally concerning, but payroll ratios should be monitored if revenue stays soft.
| Category | Amount | % Rev | Benchmark | Signal |
|---|---|---|---|---|
| Clinical Labor | ||||
| Doctor | $54,485 | 21.0% | 20–22% | ✓ Good |
| Hygiene | $22,053 | 8.5% | 8–9% | ✓ Good |
| Assistants | $12,973 | 5.0% | 5–6% | ✓ Good |
| Admin Labor | ||||
| Biz Asst. | $26,983 | 10.4% | 8–9% | ⚠ Watch |
| Clinical Costs | ||||
| Supplies | $4,670 | 1.8% | 2–3% | ✓ Good |
| Invisalign | $5,708 | 2.2% | 2–3.5% | ✓ Good |
| Lab Fees | $3,892 | 1.5% | 1.5–2.5% | ✓ Good |
| Overhead | ||||
| Occupancy | $9,859 | 3.8% | 3–4% | ✓ Good |
| Admin & Other | ||||
| CC Fees | $5,448 | 2.1% | 1.5–2% | ⚠ Watch |
| Software | $3,892 | 1.5% | 1–1.5% | ✓ Good |
| Payroll Tax | $5,448 | 2.1% | 2–2.5% | ✓ Good |
Solid close to the fiscal year. Revenue improved from November and expenses were reasonably controlled. Assistants normalized. A 24.5% margin is a healthy finish.
Efficient. A good year-end result. Front office payroll is the one line item to watch heading into 2026.
12-month trend · FY 2025
Income Before Doctor Sharing · where known
Income From Operations · where known
Business Assistants · Lab+Invisalign · CC Fees · % of revenue
Data shown where available. Missing months reflect incomplete data capture. Dashed lines indicate estimated continuation between known points.
Category-level analysis of the 2025 expense base. Each line item is assessed by pattern, behavior, and operational classification.
Structural advantages that define the operating model and support above-average performance.
Observed patterns that introduce margin pressure, reporting distortion, or structural vulnerability if left unaddressed.
Prioritized operational actions to improve margin consistency, reduce cost drag, and increase performance floor.
At $3.26M annual revenue, 21% final operating margin, and $15,700 per doctor day, Family Dental Care of Owasso operates well above single-doctor practice benchmarks. The cost structure is lean, the production density is elite, and the model is structurally scalable.