P 22-3
Hometown Memorial Hospital
Statement of Operations
For the Year Ended December 31, 2011
Unrestricted Revenues, Gains, and Other Support:
Net Patient Service Revenue (2,500,000 - 400,000 - 100,000)
Other Operating Revenues (300,000 + 50,000)
Income From Investment in Affiliate:
Investment Income
Unrestricted Contributions
Net Assets
Total Released
Operating From Restiction
Revenues, for Operating
Gain, and Purpose
Net Assets
Released
Restrictions for Operations
Expenses and Losses:
Nursing Services
Other Professional Services
General Services
Administrative Services
Uncollectible Accounts
Loss on Sale of Fixed Assets
Depreciation
Total Expenses and Losses
Excess of Revenues, Gain, and Other Support Over
Expenses and Losses
Net Assets Released From Restrictions for Acquisitions of
Fixed Assets
Increase in Unrestricted Net Asssets
P 22-5
Community Society
Statement of Activities
For the Year Ended December 31, 2011
Revenues and Gains:
Contributions
Membership Dues
Investment Income
Total Revenues and Gains:
Net Assets Released From Restrictions:
For Research
For Fixed Assets
Increase in Unrestricted Net Assets
Expenses:
Program Services:
Research
Education
Total Program Service
Supporting Serivces:
Management & General
Fund Raising
Total Supporting Services
Total Expenses
Net Increase in Unrestricted Assets
Changes In Temporarily Restricted Net Assets:
Contributions (438,000 + 425,000 - 16,000)
Investment Income
Gain on Sale of Investments
Net Assets Released From Restrictions
Decrease in Temporarily Restricted Net Assets
Change in Permanently Resticeted Net Assets:
Contributions
Increase in Permanently Restricted Net Assets
Change in Net Assets
Net Assets, Beginning (5,000,000 + 435,000 + 40,000)
Net Assets, Ending
P 22-6
Journal
Date Account
1 Accounts Receivable
Unrestricted Revenues - Tuition and Fees
Tuition Reduction: Unrestricted - Student Aid
Expenses - Education/General-Institutional Support
Accounts Receivable
Allowance for Uncollectible Accounts
Cash
Accounts Receivable
2 Cash
Revenues - Auxilary Enterprises
3 Expenses - Educational and General
Expenses - Auxilary Enterprises
Cash
4 Mortgage Payable
Cash
5 Mortgage Payable
Interest Expense
Cash
6 Cash
Temporarily Restricted Revenues - Contributions
7 Expenditures - Program
Cash
Temporarily Restricted Net Assets - Reclassifications Out
Unrestriceted Net Assets - Reclassifications In
8 Equipment
Cash
Temporarily Restricted Net Assets - Reclassifications Out
Unrestricted Net Assets - Reclassifications In
Nick Miller
12/13/2024
al
, 2011
Amounts
$ 2,000,000
350,000
80,000
270,000
200,000
80,000
2,980,000
1,000,000
500,000
290,000
310,000
150,000
50,000
200,000
2,500,000
480,000
97,000
$ 577,000
ciety
ctivities
ember 31, 2011
Amount Amount
$ 3,000,000
400,000
83,000
$ 3,483,000
500,000
3,789,000 4,289,000
7,772,000
2,300,000
300,000
2,600,000
117,000
223,000
340,000
2,940,000
4,832,000
847,000
22,500
5,000
(4,289,000)
(3,414,500)
37,000
37,000
1,454,500
5,475,000
$ 6,929,500
Debit Credit
6,000,000
6,000,000
200,000
100,000
200,000
100,000
4,800,000
4,800,000
800,000
800,000
2,430,000
170,000
2,600,000
1,000,000
1,000,000
360,000
600,000
960,000
440,000
440,000
237,000
237,000
237,000
237,000
44,000
44,000
44,000
44,000
