DOCTORS' MEMORIAL HOSPITAL, INC.

Financial Statements
for the
Years Ended May 31, 2002 and 2,00I

( with Independent Auditors' Report thereon)

 DOCTORS' MEMORIALHOSPITAL,INe.

Table of Contents

May 31, 2002 and 2001

Pa~

IndependentAuditors'Report.. ... ...... ... ..1

Financial Statements:
Balance Sheets--UnrestrictedFunds 2-3

Statementsof Operationsand Changes in UnrestrictedFund Balance 4

Statementsof Cash Flows , """"""" 5-6

Notes to Financial Statements 7-17

 Crisp
Hughes
CERTIfiED
.11
PUBLIC ACCOUNTANTS
Evans LLP
AND CDNSULTANTS

-Independent Auditors' Report -

The Board of Directors

Doctors' Memorial Hospital, Inc.

We have audited the balance sheet--unrestricted funds of Doctors' Memorial Hospital, Inc. (the
"Hospital") as of May 31, 2002, and the related statements of operations and changes in
unrestrictedfund balance, and cash flowsfor the year then ended. These fmancial statements are the
responsibility of the Hospital's management. Our responsibility is to' express an opinion on these
fmancial statements based on our audit. The fmancial statements of the Hospital as of May 31,
2001, were audited by other auditors whose report dated August 3, 2001, expressed an unqualified
opinion on those statements.

We conducted our audit in accordance with auditing standards generally accepted in the United
States of America. Those standards require that we plan and perfonn the audit to obtain reasonable
assurance about whether the fmancial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accountingprinciplesused and significant.
estimates made by management, as well as evaluating the overall financial statement presentation.
We believethat our audit provides a reasonable basis for our opinion.

In our opinion, the fmancial statements referred to above present fairly, in all material respects, the
financial position of Doctors' Memorial Hospital, Inc., as of May 31, 2002, and the results of its
operations and its cash flows for the year then ended in conformity with accounting principles
generallyaccepted in the United Statesof America. .

July 19,2002 iLP

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500 Rldgefield Court 8282542254

PO Box 3049 828.254.6859 fax
Asheville. NC 28802 www.che-Llp com (1)
AFFILIATED WORLDWIDE

THROUGH AGN INTERNATlDNAl

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 DOCTORS' MEMORIALHOSPITAL,INe.

Balance Sheets--UnrestrictedFunds

May 31, 2002 and 2001

Assets 2002 2001

Current assets:
Cash and cash equivalents $ 2,157,356 $ 1,372,988
Certificates of deposit 400,000 400,000
Receivables:
Patient accounts receivable, net of allowance for
doubtful accounts and contractual adjustments of
approximately $4,102,000 and $4,546,000 in 2002
and 2001, respectively 4,535,972 4,271,339
Estimated third-party payor settlements 202,782 414,007
Supplies 527,997 526,309
Assets limited as to use - 81,010
Prepaid expenses and other current assets 116,194 105,799
Total current assets 7,940,301 7,171,452

Property and equipment, net 3,098,727 2,958,285

Loan costs, net 146,288 -
Total assets $ 11,185,316 $ 10,129,737

The accompanyingnotes are an integral part of these fmancial statements.

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 - -_uu _u_-

Liabilities and Fund Balance 2002 . 2001

Current liabilities:
Accounts payable and accrued expenses $ 1,392,802 $ 2,163,697
Estimated third-partypayor settlements 149,368 343,622
Current instalhnentsoflong-term debt 314,636 350,809
Current installmentsof capital leases 40,333 32,304
Total currentliabilities 1,897,139 2,890,432

Long-termdebt,excludingcurrent installments 1,531,361 478,885

Capital leases, excluding current instalhnents 80,570 120,903

Total liabilities 3,509,070 3,490,220

Unrestricted fund balance 7,676,246 6,639,517

Total liabilities and fund balance assets $ 111185,316 $ 10,129,737

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 DOCTORS' MEMORIAL HOSPITAL, INC.

Statementsof Operations and Changesin Unrestricted Fund Balance

For the Years Ended May 31, 2002 and 2001

2002 2001
Revenues:
Net patient service revenues $ 23,119,736 $ 20,073,456
Other revenues 879,911 911,163
Total revenues 23,999,647 20,984,619

Expenses:
Salaries and benefits 10,665,590 10,143,753
Supplies 3,019,312 2,345,799
Professional fees 1,290,751 1,288,393
Purchased services 913,844 943,869
Utilities and telephone 419,877 402,937
Facility rental 343,882 343,882
Depreciation 895,789 709,210
Insurance 572,101 564,042
Provision for bad debts 3,368,847 2,826,913
Interest 128,520 57,280
Other 1,639,937 1,672,239
Total expenses 23,258,450 21,298,317

Income (loss) ITomoperations 741,197 (313,698)

Non-operating income:
Contributions 295,532 "222,015

Excess of revenues over (under) expenses before

cumulative effect of change in accounting
principle 1,036,729 (91,683)

Cumulative effect of change in accounting principle - 501,889

Excess of revenues' over expenses 1,036,729 410,206

Unrestricted fund balance, beginning of year 6,639,517 6,229,311

Unrestricted fund balance, end of year $ 7,676,246 $ - 6,639,517

The accompanying notes are an integral part of these financial statements.

(4)
 DOCTORS' MEMORIAL HOSPITAL, INC.

Statementsof Cash Flows

For the Years Ended May 31,2002 and 2001

2002 2001
Net cash flows from operating activities:
Income (loss) from operations $ 741,197 $ (313,698)
Interest expense considered financing activity 128,520 57,280
Interest income considered investing activity (56,666) (100,904)
Adjustments to reconcile income (loss) from operations
to net cash provided (used) by operating activities:
Depreciation and amortization 895,789 709,210
Provision for bad debts 3,368,847 2,826,913
Changes in assets and liabilities:
Patient accounts receivable (3,633,480) (2,585,132)
Estimated third-party settlements 16,971 (105,111)
Supplies (1,688) (193,447)
Prepaid expenses and other assets (10,395) 20,182
Accounts payable and accrued expenses (770,895) (657,057)
Net cash flow provided (used) by operating activities 678,200 (341,764)

Cash flows from non-capital financing activities:

Non-operating income consisting of contributions 295,532 222,015
Cumulative effect of change in accounting principle -
- 501,889
Cash flows provided by non-capital financing activities 295,532 723,904

Cash flows from capital and related financing activities:

Purchase of equipment (1,032,480) (894,158)
Loan issuance costs ' (150,039) -
Payments on capital lease obligations (32,304) (30,000)
Payments on long-term debt (655,562) (111,683)
Proceeds from the issuance of debt 1,671,865 555,308
Net proceeds from sale of property and equipment
- 18,407
Interest paid on debt (128,520) (57,280)
Net cash used by capital and related financing activities (327,040) (519,406)

tcontinued)

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 DOCTORS' MEMORIAL HOSPITAL, INC.

Statements of Cash Flows, Continued

For the Years Ended May 31, 2002 and 2001

-2002 2001
Cash flows from investingactivities:
Decrease (increase) in assets limited as to use $ 81,010 $ (32,272)
Interest income 56,666 100,904
Net cash provided by investing activities 137,676 68,632

Net increase (decrease) in cash and cash equivalents 784,368 (68,634)

Cash and cash equivalents at beginning of year 1,372,988 1,441,622

Cash and cash equivalents at end of year $ 2,157,356 $- 1,372,988

Supplemental disclosure of cash flow information:

Capital lease obligationsand notes payable assumed $ - $- _254,724

The accompanyingnotes are an integral part of these financial statements.

(6)
 DOCTORS' MEMORIAL HOSPITAL, INC.

Notes to Financial Statements

For the Years Ended May 31, 2002 and 2001

1. Summary of Significant Accounting Policies

Organization and Basis of Presentation - Doctors' Memorial Hospital, Inc. (the

"Hospital") is a not-for-profit acute care hospital located in Perry, Florida. The Hospital
began operations on May 15, 1992 under an agreement entered into with the Board of
County Commissioners of Taylor County (the "County Board") to operate the County's
facility. Effective November 11, 1992, the Hospital began leasing the facility under a
five-year renewable lease that expired October 31, 1997. On September 8, 1997, the
Hospital renewed the lease with the County for an additional five-year term expiring
October 31, 2002.

The Hospital applies the accounting and reporting guidelines set forth in the American
Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide, Health
Care Organizations ("Guide"). One of the purposes of the Guide is to establish the
classification of Health Care Organizations based on their operating characteristics. The
Hospital has been classified as a governmental health care organizationbased on the fact
that its board members are appointed by the members of the CountyBoard and due to the
leasing arrangement described above.

Pursuant to Government Accounting Standards Board ("GASB") Statement No. 20,

Accounting and Financial Reporting for Proprietary Funds and Other Governmental
Entities That Use Proprietary Fund Accounting, the Hospital has elected to apply the
provisions of all relevant pronouncements of the Financial Accounting Standards Board
(FASB), including those issued after November 30, 1989, that do not conflict with or
contradict GASB pronouncements.

Use of Estimates - The accounting principles followed by.the Hospital and the methods
of applying these principles conform with accounting principles generally accepted in the
United States of America ("GAAP") and with general industry practices. In preparing the
financial statements in conformity with GAAP, management is required to make
estimates and assumptions that affect certain reported amounts of assets and liabilities
and disclosures of contingent assets and liabilities at the date of the financial statements,
and the reported amounts of revenues and expenses during the reporting period. Actual
results could differ from those estimates.

(7)
DOCTORS' MEMORIAL HOSPITAL, INC. Notes to Financial Statements, Continued

Cash and Cash Equivalents - Cash and cash equivalents include investments in highly
liquid debt instruments with an original maturity of three months or less.

Certificates of Deposit - Certificates of deposit are short-term investmentswith maturities

of six and twelve months.

Supplies - Supplies are valued at a method that approximatesthe lower of cost or market,
using the first-in, first-out method.

Assets Limited as to Use - Assets limited as to,use include assets held by a trustee under
a self-fundedmedicalplan, over which the boardretainscontroland mayat its discretion
subsequentlyuse forotherpurposes.

Property and Equipment - Property and equipment acquisitions are recorded at cost.
Depreciation is recorded using the straight-line method over the estimated useful life of
each c~ass of depreciable asset. Equipment under capital leases is amortized on the
straight-line method over the shorter period of the lease term or the estimated useful life
of the equipment. Such amortization is included in depreciation and amortization in the
financial statements. Property and equipment being leased from the County (Note 11) are
not reflected in the accompanying financial statements.

Loan Costs - Loan costs are amortized over the life of the related borrowings using the
straight-line method.

Net Patient Service Revenue - Net patient service revenue is reported at the estimated
net realizable amounts from patients, third-party payors, and others for services rendered,
including estimated retroactive adjustments due to future audits, reviews, and
investigations. Retroactive adjustments are accrued on an estimated basis in the period
the related services are rendered and adjusted in future periods as adjustments become
known or as years are no longer subject to such audits, reviews, or investigations. Laws
and regulations governing the Medicare and Medicaid programs are extremely complex
and subject to interpretation. As a result, there is at least a reasonable possibility that
recorded estimates will change by a material amount in the near term. .

Revenues from the Medicare and Medicaid programs accounted for approximately 60%
of the Hospital's net patient service revenue for the years ended May 31, 2002 and 2001.

Charity Care - The Hospital provides care to patients who meet certain criteria under its
charity care policy without charge or at amounts less than its established rates. Because
the Hospital does not pursue collection of amounts determined to qualify as charity care,
they are not reported as revenue.

(8)
 DOCTORS' MEMORIAL HOSPITAL, INC. Notes to Financial Statements, Continued

Income Taxes - The Hospital is a not-for-profitcorporationas describedin Section

501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes on related
income pursuantto Section 501(a) of the Code.

Ch'ange in Accounting Principle - Effective June 1, 2000, the Hospital changed its method.
of accounting for the State of Florida's Public Assistance Trust Fund assessments resulting
in reducing liabilitiesthat were established at the inception of the Trust Fund program. The
effect of this changewas to increase excess of revenue over expensesby $501,889.

Reclassification - Certain amounts in the May 31, 2001 financial statements have been
reclassified to conformto the May 31, 2002 presentation.

2. Net Patient Service Revenue

The Hospital has agreements with third-party payors that provide for payments to the
Hospital at amounts different from their established rates. A summary of payment
arrangements with major third-party payors follows:

Medicare -
* Inpatient acute-care services rendered to Medicare program beneficiaries are paid at
prospectively determined rates per discharge. These rates vary according to a
patient classification system that is based on clinical, diagnostic and other factors.
* Outpatient services prior to August 1, 2000, were reimbursed at cost and/or fee
schedules, depending on the type of service rendered. Effective August 1, 2000, the
Organizations began receiving reimbursement for outpatient services under a new
prospective payment system called the Ambulatory Payment Classification System
("APCS"). Prospective payment rates are established for each group of services
provided in the outpatient departments of organizations for the diagnosis or
treatment of beneficiaries. This system categorizes payments according to clinical
diagnoses and resource use. Services covered under other Medicare fee schedules
are excluded and will continue to be paid using the fee schedules.

The Hospital is subject to various final settlements determined after submission of annual
cost reports and audits by the Medicare fiscal intermediary:,The Hospital's classification
of patients under the Medicare program and the appropriateness of their admissions are
subject to an independent review by a peer review organization. The Hospital's Medicare
cost reports have been final settled by the Medicare fiscal intermediary through May 31,
1998. The Hospital's Medicare cost reports for 1999 and 2000 have been filed with the
fiscal intermediary and are subject to audit by the governmental agency. An estimated
Medicare cost report provision for 2001 and 2002 has been reflected in the accompanying
financial statements.

(9)

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DOCTORS' MEMORIAL HOSPITAL, INC. Notes to Financial Statements, Continued

Medicaid -
* Acute inpatient services rendered to Medicaid program beneficiaries are paid
according to prospectively detennined per diem rates.
* All outpatient services are reimbursed based on cost methodology.

The Hospital' sclassification of patients under the Medicaid program and the
appropriateness of their admissions are subject to an independentreview by a peer review
organization.

The Hospital recorded as revenue approximately $759,000 and $376,000 during 2002 and
2001, respectively, for funding from the State of Florida underthe Medicaid Rural Financial
Assistance Program (the "Program"). Approximately $200,000 had not been received at
May 31, 2002, and was recorded as a receivable and includedin estimated third-party payor
settlements in the financial statements. Program proceeds are based on an allocation of a
fixed sum appropriated by the Florida Legislature to be distributedto eligible rural hospitals
based on the level of indigent and Medicaid care provided. Such amounts have been
recognized as net patient service revenue in the accompanyingstatementsof operations.

The State of Florida does not ensure future funding under the Program. Reduced Program
funding may impact the Hospital's operations.

Other Payors - The Hospital has also entered into payment agreements with certain
commercial insurance carriers, health maintenance organizations, and preferred provider
organizations. The basis for payment to the Hospital under these agreements includes
prospectively detennined rates per discharge, discounts from established charges, and
prospectively detennined rates.

Net patient revenue decreased approximately $336,000 in 2002 due to prior year
retroactive settlements in excess of amounts previously estimated.

3. Chari!r Care
The Hospital provides care to patients who meet certain criteria under its charity care'
policy without charge or at amounts less than its established'rates. The Hospital maintains
records to identify and monitor the level of charity care it provides. These amounts
approximated $1,116,000 and $968,000 for the years ended May 31, 2002 and 2001,
respectively, and reflect the amount of charges forgone for services and supplies
furnished under the Hospital's charity care policy.

(10)
DOCTORS' MEMORIAL HOSPITAL, INC. Notes to Financial Statements, Continued

4. Cash and Cash Eguivalents

Cash is required to be categorized to give an indication of the level of credit risk assumed
by the entity at year-end. The three categories of risk as defined by the Government
Accounting Standards Board Statement No.3 are as follows:

I. Insured or registered, or securities held by the entity or its agent in the entity's
name.

II. - Uninsured and unregistered, with securities held by the counterparty's trust
department or agent in the entity's name; and

III. Uninsured and unregistered, with securities held by the counterparty, or by its
trust department or agent, but not in the entity's name.

Cash and cash equivalentsas of May 31, 2002 and 2001, is summarized as follows:

Credit Risk Category

2002 I II III

Cash on deposit and money

market accounts. $2,112,762 $ $
Overnight bank repurchase agreement 44,190

$2~1l2,762 $ $ 44,190
2001

Cash on deposit and money

market accounts. $ 551,554 $ $
Overnight bank repurchase agreement 821,434

$ 551,554 $ $ 821,434

* The Hospital's bank demand accounts are insured to the extent covered by the Federal
Deposit Insurance Corporation ("FDIC").

2002 2001

Bank carryingvalue $ 2,255,333 $ 1,188,731

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DOCTORS' MEMORIALHOSPITAL,INC. Notes to Financial Statements, Continued

In addition to insurance provided by the FDIC, all demand deposits are held in banking
institutionsapproved by the State of Florida Treasurer (the "State Treasurer")to hold public
funds. Under Florida Statutes, Chapter 280, Florida Securityfor Public Deposits Act, the
State Treasurerrequires all qualified public depositories to deposit with the State Treasurer,
or anotherbanking institution, eligible collateral equal to 50 percent to 125 percent of the .
average daily balance for each month of all public deposits in excess of any applicable
deposit insurance held. The percentage of eligible collateral (generally, U.S. government
and agencysecurities, state or local government debt or corporate bonds) to public deposits
is dependentupon the depository's financial history and its compliance with Chapter 280.
In the event of a failure of a qualified public depository, the remaining public depositories
would be responsiblefor covering any resulting losses.

5. Property and Equipment

Property and equipment consist of the following:

-2002 2001

Building improvements $ 803,708 $ 750,688

Furniture and equipment 5,783,658 4,813,482
6,587,366 5,564,170
Less accumulated depreciation 3,488,639 2,605,885

Property and equipment, net $ 3,098,727 $ 2,958,285

6. Lon- Term Debt

Long-term debt consists of the following:

2002 -2001
Commercial loan with bank, secured by all
mventory, accounts receivable and equipment,
interest at prime (4.75%), adjusted quarterly,
interest only payable monthly through
September 2003, principal and interest
payable in monthly installments through
September 2013, maximum available under
agreement is $3.5 million. $ 1,000,000' $

(contwued)

(12)
 DOCTORS' MEMORIALHOSPITAL,INC. Notesto Financial Statements,Continued

-2002 2001
Line of credit with bank, collateralized by
certain hospital equipment, interest at 7%
per annum, principal and interest payable
in monthly installments through May 2008. $ 461,151 $ 346,892

Commercial loan with bank, secured by

certain real estate, interest at prime plus 1%
per annum, principal and interest payable
in monthly installments of $2,200; paid
October 2001. - 4,052

Commercial loan with bank, collateralized

by equipment, interest at 6.83% per annum,
principal and interest payable in monthly
installments of$3,915 through November
2005. 145,557 181,182

Unsecured commercial loan with bank,

interest at 6.72% per annum, principal
and interest payable in monthly
installments of$I,833 through November
2003. 31,915 51,808

Commercial loan with bank, collateralized

by equipment, interest at 8.15% per annum,
principal and interest payable in monthly
installments of $4,432 through June 2004. 32,660 46,610

Line of credit with bank, interest at 3.3%

per annum, collateralized by a certificate
of deposit of $100,000, principal and
interest payable March 2003. 174,714 199,150
1,845,997 829,694
Less current installments 314,636 350,809

$ 1 ,_3 J,QJ $ 478,885

(13)

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DOCTORS' MEMORIALHOSPITAL,INC. Notes to Financial Statements, Continued

At May 31, 2002, there was approximately $91,000 of unused borrowings remaining on
the lines of credit.

At May 31, 2002, scheduled principal repayments on long-term debt obligations are as
follows:

2003 $ 314,636
2004 323,654
2005 409,356
2006 406,330
2007 308,868
Thereafter 83,153

$ 1,845,997

7. Capital Lease Obligations

The future minimum lease payments required under capital leases at May 31, 2002, are as
follows:

2003 $ 52,499
2004 42,362
2005 30,660
2006 20,270
145,791
Less amounts representing interest 24,888
Present value of future minimum lease payments 120,903
Less current installments of capital leases 4Q,333

Capital leases, excluding current installments $ 80,570

The capital lease obligations are for Hospital equipment with interest rates ranging from
9.25% to 15.5% and payments of approximately $4,300 due monthly. Total value of
assets held by Doctors' Memorial Hospital under capital leases is approximately
$199,000 less accumulated amortization of approximately $84,000.

(14)

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DOCTORS' MEMORIAL HOSPITAL, INC. Notes to Financial Statements, Continued

8. Concentrations of Credit Risk

The Hospital grants credit without collateral to its patients, most of whom are local
residents and are insured under third-party payor agreements. Due to these factors,
management believes no additional c~edit risk beyond amounts provided for collection
losses is inherent in the Hospital's patient accounts receivable. The mix of receivables
from patients and third-party payors at May 31, 2002 and 2001 was as follows:

2002
- 2001

Medicare 18% 23%

Medicaid 6% 6%
Other third-party payors 25% 24%
Self-pay 51% 47%

-100% 100%

9. Retirement Plan

Effective September 4, 1994, the Hospital offered an employee benefit plan created in
accordance with Internal Revenue Code Section 403(b) to its employees. The plan is
available to all employees who have completed six months of service. The Hospital
makes a contribution equal to a discretionary percentage as determined each year by the
Hospital. Participants' interest in amounts contributed by the Hospital, as well as amounts
contributed by the participant, vest immediately.

The Hospital's contributions are invested in accordance with the investment elections
made by the participant. Loans are permitted from a minimum of $1,000 to a maximum
of 50 percent of an employee's vested account balance or $50,000, whichever is lower.
The Hospital contributed approximately $176,000 and $150,000, respectively, for the
years ended May 31, 2002 and 2001.

10. Professional Liability Covera~e

The Hospital is involved in litigation in the ordinary course of business related to

professional liability claims. The Hospital insures its malpractice risks on an occurrence
basis. Coverage limits under such policy is $1,000,000 per claim and $3,000,000 in the
aggregate with self-insurance deductibles of $50,000 per claim and $150,000 in the
aggregate. An accrual of approximately $20,000 and $50,000 has been recorded at
May 31, 2002 and 2001, respectively, for possible losses attributable to claims for
incidents which may have occurred but have not been identified under the Hospital's
incident reporting system.

(15)

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 DOCTORS' MEMORIAL HOSPITAL, INC. Notes to Financial Statements, Continued

11. Facili!}: Lease

The Hospital and the County have entered into a renewable lease agreement (the
"Agreement") which expires on October 31, 2002. The Agreement provides that the
Hospital will operate the County's facility ,as a not-for-profit corporation under the laws
of the State of Florida. Additionally, the Hospital pays the County $150 annually for the
use of the facility and the Hospital pays all related maintenance and other costs. The
agreement provides an option to renew subject to the satisfaction of the County and the
Hospital and successful renegotiation of the terms of the agreement.

Generally accepted accounting principles in the United States of America requires the fair
value of this rental arrangement with the County be reported as revenue. Accordingly,
$343,882 has been reflected as rental expense and other operating revenue in the
accompanying statement of operations for the years ended May 31, 2002 and 2001.

The square footage under the lease is 49,126. A fair rental value of$7 per square has been
used. Rental expense and revenue for the year ended May 31, 2001, has been recIassed to
reflect these arrangements.

The Hospital has reflected the revenues under this arrangement as other operating, due to
the expectation of the Hospital to provide care for the indigent.

The County is currently funding the construction of a replacement facility to be used by

the Hospital. The County and the Hospital have entered into a new lease for an initial
four-year term. The lease has an option to renew for two additional four-year terms.

As a result of the relocation to the new facility, certain building improvements and
equipment located at the old facility may need to be written off. Amounts to be written
off in future periods resulting from the relocation are not determinable at this time.

12. Contributions

During 2002 and 2001, the Hospital received grants of approximately $286,000 and,
$100,000, respectively, from the State of Florida Department of Health for fixed capital
improvements to acquire, repair, improve or upgrade systems, facilities or equipment.

During 2001, the Hospital received grants of approximately $88,000 and $21,000 from
the United States Department of Agriculture and Big Bend Rural Health Network,
respectively, as partial funding toward a telemedicine program with other area hospitals.
These funds are restricted to use toward establishing a telemedicine radiology program
and were used to purchase telemedicine equipment during 2001.

(16)

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DOCTORS' MEMORIAL HOSPITAL, INe. Notes to Financial Statements, Continued

13. Functional EXp'enses

The Hospital provides general healthcare services to residents within its geographic
location. Expenses related to providing these services are as follows:

2002 -2001
Healthcare services $ 21,089,693 $ 18,540,967
General and administrative 2,168,757 2,757,350

$ 23,258,450 $ 2U98,317

(17)

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