Michael Yu

Budgeting & Forecasting: Lead the preparation of annual budgets and quarterly re- forecasts for assigned regions or school campuses. Collaborate with Regional Vice Presidents and School Directors to build achievable fnancial targets. Variance Analysis: Conduct monthly deep-dives into P&L performance, analyzing variances between actuals, budget, and prior year. Specifcally monitor key drivers such as Average Daily Attendance (ADA), utilization rates, and stafng costs. Labor Analytics: Innovative analysis of the largest expense—labor. Monitor stafng grids, overtime usage, and clinician productivity to optimize student-to-staf ratios without compromising care quality. KPI Dashboards: Develop and maintain Power BI and Excel-based dashboards to track non-fnancial KPIs that drive fnancial results, such as student enrollment pipeline, discharge rates, and billable hours.

Budgeting & Forecasting: Assist in the development of the annual corporate budget and monthly rolling forecasts. specifcally focusing on operational expenses and "cost-to-serve" metrics per loan. Variance Analysis: Lead the monthly P&L review for assigned business units. Identify drivers of variances between actuals, budget, and prior forecasts (e.g., analyzing why overtime costs in the Call Center spiked or why legal expenses in Foreclosure are under budget). Stafng Models: Maintain and refne capacity planning models to help Operations leadership determine appropriate stafng levels based on projected loan volumes. Month End Close: Assist Accounting with month-end close by calculating accruals and reviewing expense classifcations.

KPI Tracking: Track and report on critical operational metrics, including Occupancy, Average Daily Rate (ADR), Lease Renewal Rates, and Turnaround Times (days vacant). CapEx & Renovation: Analyze renovation costs (Turns) against the budget. Help operations teams understand where we are overspending on materials or labor during the "make-ready" process. Investor Reporting: Assist in the preparation of monthly and quarterly reporting packages for institutional investors and capital partners. Process Improvement: Use Excel and other tools to automate manual reporting processes, making data more accessible to feld teams.