Recognizing we are in a very abnormal time our group is trying to come up with long term goals regarding profit and overhead. We are large single location physician owned pediatric practice. Profit serves as buffer through the year and then periodic dividends with most paid at end of the year. While counting partner dividends as profit we have operated between 2% and 7% in recent years. Overhead has hovered between low and mid 60’s. We have defined overhead to include all expenses except for provider and partner compensation. Like most practices the majority of our overhead is personnel costs. Are there other benchmarks and goals that practices use to determine if they are “on target” or not through their tracking?