The November Ziegler CFO HotlineSM poll was once again devoted to the topic of COVID-19 impact. Since March, Ziegler has conducted a number of surveys to gather feedback on the impact of the COVID-19 pandemic. The current survey covered a variety of related topics from occupancy to employee added benefits to expense reduction, among others. Two-hundred and fifty (250) providers, largely representing not-for-profit organizations, participated in the survey. Roughly 64% of the respondents were from single-site organizations, with the remaining 36% representing multi-site providers.