Balance Sheet (Unaudited)								Statement Of Revenues & Expenditures (Unaudited)
		05/31/04		05/31/05		Variance				05/31/04		05/31/05		Variance
Assets								Revenues
Cash & Cash Equivalents	1	771,461		412,276		(359,185)		Gross Patient Revenues	5	68,288,029		66,218,907		(2,069,122)
Accounts Receivable (Net)		27,874,221		24,888,927		(2,985,294)		Contractual Adjustments	5	(11,539,161)		(9,720,281)		1,818,880
Prepaid Expenses		169,337		294,605		125,268		Net Patient Revenues		56,748,868		56,498,626		(250,242)
Other Receivables		490,763		587,609		96,846		Other Revenues		502,295		375,712		(126,583)
Due From Gov Guam	2	1,065,549		1,264,314		198,765		Total Revenues		57,251,163		56,874,338		(376,825)
Inventories		2,773,784		2,480,148		(293,636)
Property Plant and Equipment (Net)		43,057,640		40,708,061		(2,349,579)		Expenditures
Total Assets		76,202,755		70,635,940		(5,566,815)		Salaries & Benefits	6	27,144,771		28,661,080		1,516,309
								Travel	7	76,121		91,712		15,591
Liabilities & Fund Balance								Training	8	19,096		48,313		29,217
Accounts Payable (Trade)	3	9,060,390		11,700,266		2,639,876		Contractual Services	9	3,868,183		5,591,815		1,723,632
Accounts Payable (Government)		10,146,293		9,415,444		(730,849)		Supplies & Materials	10	6,094,539		7,845,722		1,751,183
Accrued Payroll & Benefits		1,268,861		1,358,211		89,350		Minor Equipment		68,495		130,875		62,380
Accrued Annual Leave (Current)		1,323,740		1,277,464		(46,276)		Miscellaneous		(13,552)		1,067,799		1,081,351
Long-Term Debt (Current)		1,523,376		1,523,376		-		Utilities		1,016,811		942,936		(73,875)
Deferred Revenue	4	-		1,417,618		1,417,618		Long Term Care Facility		207,397		170,602		(36,795)
Long Term Debt		5,284,219		4,931,344		(352,875)		Bad Debts	5	19,384,441		19,703,431		318,990
Deferred retirement Fund Contribution		2,634,703		2,634,703		-		Interest Expense	11	1,357,557		654,406		(703,151)
Accrued Annual Leave (Non-Current)		1,553,955		1,499,632		(54,323)		Annual Leave Expense		654,335		415,092		(239,243)
Fund Balance		43,407,218		34,877,882		(8,529,336)		Depreciation Expense		2,230,048		2,212,816		(17,232)
Total Liabilities & Fund Balance		76,202,755		70,635,940		(5,566,815)		Typhoon Expenses		502,833		7,427		(495,406)
		-		-		-		Bioterrorism		64,963		69,712		4,749
								Gain/Loss on Disposal of Assets		-		(3,000)		(3,000)
Cash Flow Statement								FEMA		25,051		2,307		(22,744)
		Fiscal  Year 2004		Fiscal  Year 2005				Compact Impact Expenses	12	-		931,826		931,826
Beginning Cash Balance		1,176,391		637,556				Inventory Adjustment		278,360		25,462		(252,898)
Cash Receipts								Total Expenditures		62,979,449		68,570,333		5,590,884
Patient Revenues		56,393,097		36,833,930				Non-Operating Revenues
Other Receipts		998,991		513,131				ANA Grant		-		9,564		9,564
Tobacco Funds		1,381,251		2,041,666				Bioterrorism		41,881		-		(41,881)
Insurance Settlement								Compact Impact		557,053		783,702		226,649
FEMA		178,812		177,413				FEMA		280,864		507,633		226,769
Compact Impact		3,559,455		3,250,514				Healthy Futures Fund	13	3,000,000		2,490,318		(509,682)
Healthy Futures		3,800,000						Tobacco Funds		413,620		-		(413,620)
Bioterrorism		209,695		272,437				Contributions		56,000		75,326		19,326
ANA Grant				9,564				Total Non-Operating Revenues		4,349,418		3,866,543		(482,875)
Citizens Saving Account		495,119						Net Revenues Over/(Under) Expenditures		(1,378,868)		(7,829,452)		(6,450,584)
Total Cash Receipts		67,016,420		43,098,655
Cash Disbursements
Salaries & Benefits		41,023,537		26,906,297
Travel and Training		184,499		130,060
Contractual Services		6,362,894		5,067,781
Supplies & Materials		13,038,305		7,009,720
Miscellaneous		748,566		147,048
Utilities		1,481,423		1,327,196
Capital Outlay		2,917,907		2,266,863
Cost Report				205,532
Retirement Funds Note		1,522,334		125,543
GPA Note		275,790		137,895
Total Cash Disbursements		67,555,255		43,323,935
Ending Cash balance		637,556		412,276
				-
Current Ratio		1.256536862		1.035951121
Cash to Debt		2.043461584		1.205285114
Average Payment Period		69.37		118.44
		09/30/03		09/30/04
		05/31/04		05/31/05
		244.00		243.00