University of St.

La Salle
Statement of Activities
For Period Ended December 31, 2021
Temporarily Permanently
Unrestricted Total
Restricted Restricted
Changes in Net Assets
Revenues and gains:
Contribution Revenues 460,000 5,700,000 6,160,000
Other Investment Income 10,000 10,000
Total Unrestricted Revenues and Gains 460,000 5,710,000 0 6,170,000
Net Assets Released from Restrictions:
Satisfaction of Plant Restrictio 5000000 (5000000) 0
Total Revenues and Gains: 5,460,000 710,000 6,170,000

Expenses and Losses

Educational and general:
Institutional Support 20,000 20,000
Operations and maintenance
of plant 1,625,000 1,625,000
Total Expenses 1,645,000 1,645,000
Increase (decrease) in Net Assets 3,815,000 710,000 0 4,525,000

Temporarily Permanently
Unrestricted Total
Restricted Restricted
Revenues and gains:
Tuition and Fees 1,900,000 1900000
Contributions 30,000 45,000
State Appropriations 40,000
Endowment Fund 6,000
 PROBLEM VI PROBLEM VIII
Dr Cr Statement of Activities
Temporarily Permanently
1 Accounts Receivable 1,010,000 Unrestricted
Restricted Restricted
Total
Patient Service Revenue 1,010,000 Changes in Net Assets:
Revenues and gains:
2 Inventory 12,000 Patient Service Revenues 714,000 714,000
Other Operating Revenues 12,000 Child Day Care Revenues 15,000 15,000
Parking Fees 4,500 4,500
3 Cash 28,800 Total Operating Revenues 733,500 - - 733,500
Other Operating Revenues 28,800 Expenses and losses: -
Nursing Services 230,000 230,000
4 Charity Service Allowances 13,000 Professional Fees 340,000 340,000
Accounts Receivable 13,000 General and Administrative 150,000 150,000
Depreciation Expense 90,000 90,000
5 Contractual Adjustments 68,000 Interest Expense 13,000 13,000
Accounts Receivable 68,000 Repairs and Maintenance 110,000 110,000
Provision for Uncollectible Accounts 14,000 14,000
6 Provisiong for Bad Debts 26,000 Total Operating Expenses 947,000 0 0 947,000
Allowance for Uncollectible Receivables 26,000 Increase (decrease) in Net Assets of Oper (213,500) - - (213,500)
Non-Operating Revenues: -
Interest Income 3,000 3,000
PROBLEM VII Donations 18,000 18,000
1a Accouts Receivables 8,500,000 Endowment Income 120,000 120,000
Revenues 8,500,000 Gain on Sale of Endowments 56,000 56,000
Total Non-operating Revenues 3,000 194,000 0 197,000
b Contractual Adjustments 3,700,000 Increase (decrease) in Net Assets (210,500) 194,000 (16,500)
Allowance for Contractual Adjustments 3,700,000 Net Assets at the beginning of the year 800,000 755,000 750,000 2,305,000
Net Assets at the end of the year 589,500 949,000 750,000 2,288,500
c Cash 4,460,000
Contractual Adjustments 340,000
Allowance for Contractual Adjustments 3,700,000
Accounts Receivable 8,500,000 PROBLEM IX Statement of Activities
Temporarily Permanently
Unrestricted
Restricted Restricted Total
d Cash 250,000 Public Support:
Contractual Adjustments 250,000 Contributions 300,000 15,000 315,000
Auction Proceeds, net 31,000 31,000
e Contractual Adjustments 90,000 Total Public Support 331,000 15,000 0 346,000
Cash 90,000 Revenues:
Endowment Revenue 20,000 20,000
2 Net Patient Service Revenues Membership Dues 25,000 25,000
Gross Revenue 8,500,000 Program Service Dues 30,000 30,000
Loss on Contractual Adjustments: Investment Income 10,000 10,000
Contractual Adjustment 4,040,000 Total Revenue 65,000 20,000 0 85,000
Cash Paid 90,000 (4,130,000) Net assets released from restrictions
Gain on Contractual Adjustments (Cash Received) 250,000 Satisfaction of Program restrictions 5,000 (5,000) 0
Net Patient Service Revenues 4,620,000 Total public support and revenue 401,000 30,000 0 431,000
Expenses
3 Net Cash Flow Deaf Children's Program 120,000 120,000
Cash Received 4,710,000 Blind Children's Program 150,000 150,000
Cash Paid (90,000) Management and General Services 49,000 49,000
Net Cash Flow 4,620,000 Fund-Raising Services 9,000 9,000
Provision for Uncollectible Pledges 2,000 2,000
Total Expenses 330,000 0 0 330,000
Problem X Change in Net Assets 71,000 30,000 0 101,000
1 Cash 9,000 Net Assets, July 1, 20x7 38,000 3,000 250,000 291,000
Membership Dues Receiveable 9,000 Net Assets, June 30, 20x8 109,000 33,000 250,000 392,000

2 Cash 22,000
Pledges Receivable 32,000 Statement of Financial Position
Revenues - Unrestricted Contributions 54,000 Assets:
Cash 40,000
3 Provison for Uncollectible Pledges 3200 Pledges Receivable 9,000
Allowance for Uncollectible Pledges 3200 Bequest Receivable 5,000
Accrued Interest Receivable 1,000
4 Cash 12,000 Long Term Investments 140,000
Special Events Support 12,000 Endowment Investments 250,000
Total Assets 445,000
Cost of Special Events 6500 Liabilities
Cash 6500 Accounts Payable and Accrued Expense 51,000
Refundable Deposits 2,000
5 Car for Auction 75,000 Total Liabilities 53,000
Revenues - Temporarily Restricted 75,000 Net Assets:
Unrestricted 109,000
Temporarily Restricted 33,000
Permanently Restricted 250,000
Total Net Assets 392,000
Total Net Assets and Liabilities 445,000