ASSETS
2013
2012
CURRENT ASSETS
Cash and Cash Equivalents
$ 8,577,173
$ 5,830,123
Cash and Cash Equivalents – State of Wyoming
63,067
62,943
Certificates of Deposit
5.586.945
5.460.237
Restricted Cash
1,390,434
2,150,931
Current Investment, Foundation
1,879,599
1,710,421
Restricted Cash Held by Trustee for Debt Service
226,331
788,016
Other Short-Term Investments
8,341,522
8,209,543
Patient and Resident Accounts Receivable, Net
13,311,313
12,464,381
Other Receivables
1,592,696
741,414
Estimated Third-Party Payor Settlements
680,000
898,000
Supplies
2,175,068
2,105,356
Prepaid Expenses
531,443
401,001
Total Current Assets
44,355,591
40,822,366
NONCURRENT CASH AND INVESTMENTS
Restricted Cash Held by Trustee for Debt Service
2,649,185
2,117,293
Restricted by Trustee for Construction
–
2,471,467
Restricted Cash Held for Liability Insurance Agreement
443,225
443,003
Internally Designated for Funded Depreciation
10,605,403
7,417,491
Total Noncurrent Cash and Investments
13,697,813
12,449,254
CAPITAL ASSETS, NET
71,844,754
72,835,519
OTHER ASSETS
Investment in Joint Ventures
1,182,699
1,322,545
Deferred Financing Costs, Net
759,661
791,292
Total Other Assets
1,942,360
2,113,837
Total Assets
$131,840,518
$128,220,976
LIABILITIES AND NET POSITION
CURRENT LIABILITIES
Current Maturities of Long-Term Debt
$ 1,117,985
$ 1,236,546
Accounts Payable: Trade
2,100,277
2,352,354
Construction
367,897
2,138,940
Accrued Expensed: Compensation, Benefits and Related Taxes
3,194,097
2,323,291
Interest Payable
177,770
173,595
Deferred Revenue
128,050
93,952
Total Current Liabilities
7,086,076
8,318,678
LONG-TERM DEBT, NET OF CURRENT MATURITIES
32,452,870
33,578,666
Total Liabilities
39,538,946
41,897,344
COMMITMENTS AND CONTINGENCIES
NET POSITION
Net Investment in Capital Assets
37,906,002
38,352,834
Restricted by: Trustee for Debt Service
2,649,185
2,117,293
Donor for Specific Operating Purposes
678,194
1,273,516
Liability Insurance Agreement
443,225
443,005
Unrestricted
50,624,966
44,136,986
Total Net Position
92,301,572
86,323,632
Total Liabilities and Net Position
$131,840,518
$128,220,976
West Park Hospital District
Cody, Wyoming
Combined Statements of Net Position –
June 30, 2013 and June 30, 2012
