Funeral Home input evidence register
45 financial inputs with their assumptions, calculation bases and cited sources.
Read the supported claim, observation period, geography and units together. A source access date records when it was consulted. A model assumption identifies a selected amount or target; a calculated result follows from those inputs and does not establish observed demand or a quoted opening budget.
Case updated October 16, 2026. These notes accompany the complete case methodology and source register.
Dataset use notice: no Creative Commons license or DOI is asserted. Referenced material remains subject to its publisher’s terms.
These notes explain the opening budget, annual forecast and calculator assumptions. Linked sources provide the support described in each note; they do not necessarily confirm the selected amounts. Check scenario assumptions against local quotes and operating records.
- Model assumption
Applies to: Total opening budget · Lower opening budget · Upper opening budget · Leasehold, preparation-room, ventilation and site work · Transfer, service and administrative vehicles · Preparation, care, safety and secure-storage equipment · Chapel, arrangement rooms, furnishings and audiovisual setup · Opening casket, urn and service-merchandise inventory · Licensing, insurance, deposits and professional setup · Preopening payroll, training and market introduction · Working-capital and service-continuity reserve
Authored leased-establishment opening allocation. Startup, facility and exposure-control sources establish categories but do not verify site work, vehicles, equipment, inventory, licensing, insurance or reserve.
- Model assumption
Applies to: Revenue (Years 1–5)
Authored completed-case path. Year three is 250 cases × $6,500. Official industry and consumer-rule sources establish context but not local case volume, mix, price or collection. Annual case counts are 120/180/250/300/350 at the selected retained value; the 250-case base uses five processing days over 50 weeks. Later growth needs additional licensed/relief and room capacity. These are case-volume assumptions, not vital-statistics-based catchment shares.
- Model assumption
Applies to: Merchandise, outsourced cremation and service-linked direct costs (Years 1–5)
Authored 30% pool for merchandise, outsourced cremation and service-linked cost. Cash advances and true pass-throughs stay separate. Replace the percentage with case and vendor records.
- Model assumption
Applies to: Licensed management, funeral-service staff, attendants and employer costs (Years 1–5)
Authored licensed-management, professional, attendant and administrative schedule with employer-cost allowance. National pay and federal payroll-tax guidance are context only. An illustrative mature wage roster is $90,000 paid owner/licensed manager, $80,000 second professional, $90,000 for two attendants and $50,000 administration: $310,000 wages plus a selected $77,500 employer allowance and $42,500 on-call/relief provision. The sum is $430,000; local offers, qualifications and actual overlap/absence cover remain unverified.
- Model assumption
Applies to: Facility, vehicles, insurance, utilities, compliance, marketing and overhead (Years 1–5)
Authored facility, vehicle, insurance, utility, compliance, marketing and administration schedule. It is not a site quote or dated cash forecast.
- Model assumption
Applies to: Retained sale per completed funeral-service case (base scenario) · Retained sale per completed funeral-service case (lower sensitivity) · Retained sale per completed funeral-service case (upper sensitivity) · Completed service cases per case-processing day (base scenario) · Completed service cases per case-processing day (lower sensitivity) · Completed service cases per case-processing day (upper sensitivity) · Trading days per week (base scenario) · Trading days per week (lower sensitivity) · Trading days per week (upper sensitivity) · Monthly fixed operating costs · Contribution margin · Opening sales as a share of mature volume · Monthly increase toward mature volume · Forecast horizon (months)
Authored completed-case break-even bridge. The $6,500 retained case, 70% contribution, fixed cost and ramp must reconcile to itemized price lists, direct costs, staff capacity, cash advances and collection. A daily average is not a service-duration limit or proof that licensed staff and rooms can handle overlapping cases. The monthly calendar and the 50-week annual case are intentionally separate.