The 2025 Financial Ratios & Trend Analysis of Continuing Care Retirement Communities 

Baker Tilly, the Commission on Accreditation of Rehabilitation Facilities (CARF) and Ziegler have unveiled the 2025 edition of the Financial Ratios & Trend Analysis of CARF - Accredited Continuing Care Retirement Report, marking its 33nd edition.  

Covering data from March 31, 2024 to December 31, 2024, the report highlights the financial challenges faced by organizations.

This comprehensive publication presents comparative data for 17 financial ratios, categorized by contract type and quartile rankings, and uses Fitch credit rating categories for broader comparisons. With 27 years of historical data, it offers valuable insights into financial trends and senior living resiliency. It's important to note that the accounting treatment and recognition timing of these funds may vary, leading to their exclusion from certain ratio calculations. 

What should you do with this information? 

Once you've assessed your organization's unique circumstances, utilize this publication to gain insights into your current financial standing and compare it to industry peers. This will enable you to chart a course towards a more financially sustainable future for your company.