WGU D513: Completed Pro Forma Operating Budget | 2026 Update

Corazon y Alma Health

INCOME STATEMENT
FOR ALL OWNED OPERATIONS

Budget
Operating Revenue
Inpatient Charges $47,500,000
Outpatient Charges $35,000,000
Total Charges $82,500,000

Deductions from Charges
Discounts and Allowances ($33,000,000)
Charity Care ($6,187,500)
Total Deductions ($39,187,500)

Net Patient Revenue $43,312,500
Other Operating Revenues $2,500,000

Total Operating Revenues $45,812,500

Operating Expenses
Salaries $25,000,000
Benefits $6,250,000
Insurance $550,000
Supplies $4,125,000
Purchased Services $3,500,000
Utilities $125,000
Rent $35,000
Repairs and Maintenance $25,000
Interest $180,000
Other $175,000
Bad Debt $4,125,000
Total Operating Expenses $44,090,000

Operating Income $1,722,500

Nonoperating Items
Investment Income $825,875
Donations and Fundraising $175,000
Total Nonoperating Gain (loss) $1,000,875

Operating Income before Noncash Items $2,723,375

Noncash Items

, Depreciation ($342,000)

Net Income $2,381,375

Beginning Cash Balance (1/1)
Operating Income before Noncash Items
Ending Cash Balance (12/31)




Ratio Analysis
Total Margin:
Net Income/
Total Operating Revenues + Nonoperating Gain

Operating Margin:
Operating Income/
Total Operating Revenues



Salaries as a Percent of Total Operating Revenues
Supplies as a Percent of Total Operating Revenues

Benefits as a % of Salaries