Need to factor in the food costs and costs to prep, serve, and clean up those meals. Office staff to do the billing, who have to understand med terms and Medicare coding. Janitorial, housekeeping, etc. Maintenance.  And your 2 CNAs have to have a backup plan for days off, vacations, sick leave, maternity leave, etc.  I really like your idea and wish it would work the way we'd want it to