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2020 DENTAL SURVEY(Based on our client responses)2020AVERAGE2019AVERAGEAVERAGE# OF STAFFHOURLY salary of front office 20.01 20.012HOURLY salary of chairside assistant 18.49 18.552DAILY salary of hygienest 327.26 311.1828.088.51PAYROLL COSTSHygienest daily hours% OF GROSSRECEIPTS 2020% OF GROSSRECEIPTS 2019Front Office6.51%6.61%Chairside Assistant7.42%7.39%Hygienest11.40%11.29%Employee Benefits3.85%3.58%Dental Supplies7.72%7.70%Lab Fees5.08%5.18%Advertising2.08%2.43%Occupancy Expense13.14%12.77%Administrative Expense6.82%8.00%Total Overhead64.02%64.95%ANNUAL OVERHEAD EXPENSES

2020 DENTAL 0120 Periodic Oral Evaluation397756543.27%0140 Limited Oral Evaluation4511079773.00%0150 Comprehensive Oral Evaluation5011489890.52%0160 Extensive Oral Evaluation54192140147-5.10%0180 Comprehensive Periodontal Evaluation4814296923.89%0210 X-Ray - Complete Series602101381380.10%0220 X-Ray - First Film174731302.71%0230 X-Ray - Additional Film114727262.09%0272 X-Ray - Two Bitewings307448480.90%0274 X-Ray - Four Bitewings458968670.89%0330 X-Ray - Panoramic75150121121-0.19%0470 Diagnostic Casts745511341340.07%1110 Prophylaxis - Adult5913694922.31%1120 Prophylaxis - Child468971701.31%1208 Topical Flouride155438381.12%1351 Sealant Per Tooth40705757-0.61%2140 Amalgam 1 Surface Primary or Permanent90215149178-16.34%2150 Amalgam 2 Surface Primary or Permanent120255184209-11.84%2160 Amalgam 3 Surface Primary or Permanent146306226249-9.43%2330 Composite 1 Surface Anterior1053521811762.58%2331 Composite 2 Surface Anterior1253652152121.25%2332 Composite 3 Surface Anterior140385258262-1.68%2391 Composite 1 Surface Posterior1063521951911.89%2392 Composite 2 Surface Posterior1304002442411.07%2393 Composite 3 Surface Posterior1504502952901.64%2643 Onlay - Porcelain/Ceramic 3 Surfaces364150010631066-0.25%CODEPROCEDURE

2020 DENTAL 2740 Crown - Porcelain/Ceramic8252020118111492.82%2750 Crown - Porcelain to High Noble8251500116811511.48%2751 Crown - Porcelain to Non-Precious7981628108310740.82%2790 Crown - Full Cast High Noble9131542120411821.86%2920 Re-Cement Crown5597713011017.97%2950 Buildups/Pins P.R.N.1804252802751.91%2951 Pin Retention Per Tooth40385837411.49%2962 Porcelain Laminate Veneer8252020120311573.98%3310 Root Canal - Anterior6110747437360.91%3320 Root Canal - Bicuspid8011258598431.90%3330 Root Canal - Molar6001275106110431.68%4341 Periodontal Scaling/Root Planing Quadrant1923182622552.62%4355 Full Mouth Debridement1102701861803.42%5110 Complete Denture - Maxillary938350017711795-1.35%5213 Partial Denture - Maxillary8363000176417600.24%6010 Surgical Placement of Endosteal Implant52524351878NEW TO SURVEY6057 Custom Abutment with Placement3871000686NEW TO SURVEY6059 Abutment Supported Crown5001500948NEW TO SURVEY7140 Extraction - Single803501871860.70%7210 Extraction - Surgical1904502932891.38%7220 Extraction - Soft Tissue1004183103051.71%7230 Extraction - Partially Bony150496388394-1.58%7240 Extraction - Completely Bony250598464476-2.47%9110 Palliative (Emergency) Treatment854001351285.23%9944 Occlusal Guard - Hard Appliance - Full Arch1501500520NEW TO SURVEY9972 External Bleaching Per Arch804842512499973 External Bleeching Per Tooth125240183NEW TO SURVEYCODEPROCEDURE0.99%

PRACTICE MANAGEMENTFEE INFORMATIONFees Increased Annually49%Fees Increased SemiAnnually0%Fees Increased Every 18 Months8%Fees Increased Every Other Year36%Fees Increased at a Different Time Frame2%No Response5%Fee increases are based on these multiple factorsNational Averages27%Local Averages52%Set Percent Across the Board21%A combination of factors includeExplanation of Benefits (EOB's) From Insurance Companies19%Overhead Costs17%Previous Year Profits8%Staff Raises8%Dental Survey Prepared by Woody & Associates, CPA's, PCCharge Finance Fee on Past Due Accounts47%36%Average Finance Fee Charged7%Highest Finance Fee Charged18%Lowest Finance Fee Charged0%Most Frequent Finance Fee Charged18%Discout Offered for Payment at Time of Service48%Average Discount Offered7%Highest Discount Offered13%Lowest Discount Offered4%Most Frequent Discount Offered5%"No-Show" Apointment Charge39%Average "No-Show" Fee 49Highest "No-Show" Fee 75Lowest "No-Show" Fee 25Most Frequent "No-Show" Fee 50Deposit Required at Time of SchedulingAverage Deposit Required8%50%

PRACTICE MANAGEMENTEMPLOYEE INFORMATIONEmployee Manual92%RaisesAnnual (Year-End)15%Annual (Date of Hire)9%Not on Annual BasisEmployee Benefits (Average)HygienistOther StaffPaid Vacation8.34 days9.18 daysPaid Sick Leave4.34 days4.46 daysPaid Health Insurance31%34%SIMPLE/SEP23%26%401(k)57%66%Profit Sharing11%11%Bonus Plan54%59%(based on)Office Production50%Office Collection75%Overhead Target6%% of Net Profit14%Other11%Free dental service provided for staff and dependentsFree/discounted dental service for staff and dependents95%No age limit14%Average age limit22Most frequent age limit18OFFICE HOURSAverage Hours Worked Per Week34Highest Hours Worked Per Week69Lowest Hours Worked Per Week24Most Frequent32Evening Office Hours AvailableFriday Office Hours AvailableSaturday Office Hours Available3%43%5%76%

PRACTICE MANAGEMENTSQUARE FOOTAGE AND OPERATORY INFORMATIONOwn Building 57%Office SizeRent Building 41%No ResponseAmount Paid Per Square Foot2%Number of OperatoriesAverage2,778Average 19.11Average5Largest6,100Highest 45.00Highest10Smallest1,100Smallest Smallest1Most Frequent4,000Most Frequent45.50PATIENT INFORMATIONAverage Number of Active Patient Records2,874Average Number of New Patients Per Month35Average Number of Crowns Inserted Per Month22OFFICE TECHNOLOGIESAir Abrasion19%CEREC (CadCam)21%Digital Radiography77%Intraoral Camera71%Lasers35%Patient Education System16%Other programs mentioned: air polisher, CBCT, ultrasonics, air purifier unit, cone beam pano, digital impressions, iTero, andpaperless documentsPRACTICE MANAGEMENT SOFTWARE PROGRAMSDentrix31%Eaglesoft27%Practice WorksSoftdentOther Programs3%12%8%Other programs listed: Daisy, Dental Mate, Edson, MacPractice, Open Dental and Revenue Well

National Statistical ReportDecember 31, 2019General DentistsOrthodonticsIncomeIncomeDental Revenues100.00%Operating ExpensesDental Revenues100.00%Operating ExpensesSalaries23.30%Salaries18.60%Employee Benefits2.30%Employee Benefits2.10%Dental Supplies9.80%Dental Supplies9.50%Lab Fees4.90%Lab Fees5.20%Occupancy Expense11.80%Occupancy on3.00%Administrative Expense9.20%Administrative Expense8.20%Total Operating Expenses63.60%Total Operating Expenses58.60%Net Taxable Profit36.40%Net Taxable Profit41.40%PediatricPeriodontistsIncomeDental RevenuesIncome100.00%Operating ExpensesSalariesDental RevenuesOperating Expenses24.60%SalariesEmployee Benefits2.70%Employee BenefitsDental Supplies8.90%Dental SuppliesLab Fees0.40%Lab FeesOccupancy Expense100.00%12.10%Occupancy on2.30%Adv/Mkt/Promotion1.30%Administrative Expense8.60%Administrative Expense9.70%Total Operating Expenses59.60%Total Operating Expenses60.40%Net Taxable Profit40.40%Net Taxable Profit39.60%

National Statistical ReportDecember 31, 2019EndodonticsOral SurgeryIncomeDental RevenuesIncome100.00%Operating ExpensesSalariesDental Revenues100.00%Operating Expenses14.20%Salaries17.30%Employee Benefits2.30%Employee Benefits2.80%Dental Supplies8.00%Dental Supplies8.60%Lab Fees0.30%Lab Fees5.70%Occupancy Expense9.00%2.00%Occupancy onAdministrative Expense7.30%Administrative Expense10.90%Total Operating Expenses43.60%Total Operating Expenses56.30%Net Taxable Profit56.40%Net Taxable Profit43.70%

General Dentists Statistical ReportDecember 31, 2019Gross Revenue Under 500,000Gross Revenue 500,000 to 750,000IncomeIncomeDental Revenues 374,703100.00%Operating ExpensesSalariesDental Revenues 637,200100.00% 166,43326.12%Operating Expenses 126,63733.80%SalariesEmployee Benefits20,0685.36%Employee Benefits26,7054.19%Dental Supplies27,7067.39%Dental Supplies52,1968.19%Lab Fees26,1346.97%Lab Fees34,1865.37%Occupancy Expense75,33520.11%Occupancy 81.42%37,2809.95%Administrative Expense47,0217.38%318,68085.05%Total Operating Expenses255,18540.05%56,02314.95%Net Profit Before Officer's rative ExpenseTotal Operating ExpensesNet Profit Before Officer's Compansation Officer's CompensationNet Taxable Profit Officer's CompensationNet Taxable ProfitGross Revenue 750,000 to 1,000,000Income Gross Revenue 1,000,000 to 1,500,000IncomeDental Revenues 857,227100.00%Operating ExpensesSalariesDental Revenues 1,203,786100.00% 281,65823.40%Operating Expenses 213,43924.90%SalariesEmployee Benefits33,6243.92%Employee Benefits42,4823.53%Dental Supplies69,4878.11%Dental Supplies99,7968.29%Lab Fees37,9684.43%Lab Fees74,9016.22%120,18214.02%Occupancy /Mkt/Promotion13,6521.13%Administrative Expense60,8717.10%Administrative Expense49,4354.11%334,57539.03%Total Operating Expenses674,07256.00%522,65260.97%Net Profit Before Officer's %356,72241.61%253,37421.05%Occupancy ExpenseTotal Operating ExpensesNet Profit Before Officer's Compansation Officer's CompensationNet Taxable Profit Officer's CompensationNet Taxable Profit

Specialty Dentists Statistical ReportDecember 31, 2019Gross Revenue Over 1,500,000Gross Revenue for Pediatric DentistsIncomeIncomeDental Revenues 1,941,120100.00%Operating ExpensesSalariesDental Revenues 1,339,079100.00% 305,15322.79%Operating Expenses 442,42622.79%Salaries76,1713.92%Employee Benefits53,4413.99%Dental Supplies154,5997.96%Dental Supplies77,9005.82%Lab Fees100,4195.17%Lab Fees4,5300.34%Occupancy Expense180,7909.31%Occupancy ,9151.49%127,8806.59%Administrative Expense93,2626.96%1,116,12257.50%Total Operating Expenses730,91054.58%824,99842.50%Net Profit Before Officer's %548,65828.27%310,30323.17%Employee BenefitsAdv/Mkt/PromotionAdministrative ExpenseTotal Operating ExpensesNet Profit Before Officer's Compansation Officer's CompensationNet Taxable Profit Officer's CompensationNet Taxable ProfitGross Revenue for Orthodontists Gross Revenue for PeriodontistsIncomeIncomeDental Revenues 1,939,090100.00%Operating ExpensesSalaries Dental SuppliesLab FeesOccupancy ExpenseAdv/Mkt/PromotionAdministrative ExpenseTotal Operating Expenses Officer's CompensationNet Taxable Profit 1,716,992100.00% 1,1256.47%Operating ExpensesEmployee BenefitsNet Profit Before Officer's CompansationDental Revenues 376,89019.44%Salaries85,7254.42%Employee Benefits171,7958.86%Dental Supplies52,2452.69%Lab Fees194,91310.05%Occupancy 6226.68%Administrative Expense85,7925.00%1,056,59454.49%Total Operating Expenses926,95753.99%882,49745.51%Net Profit Before Officer's %511,70126.39%254,67114.83% Officer's CompensationNet Taxable Profit