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Steiner Colleges statement of financial position for the year ended June 30, 2022, is presented here. Steiner is a private college.

STEINER COLLEGE
Statement of Financial Position
June 30, 2022
(amounts in thousands)
Assets
Cash and cash equivalents				$	738
Short-term investments					7,670
Tuition and fees receivable (net of doubtful accounts of $8)					235
Pledges receivable (net of doubtful accounts of $284)					5,877
Prepaid assets					1,366
Property, plant, and equipment (net of accumulated depreciation of $104,290)					281,409
Investments (at fair value, cost of $164,700)					158,800
Total assets				$	456,095
Liabilities and Net Assets
Liabilities:
Accounts payable and accrued liabilities				$	21,170
Deposits held in custody for others					705
Deferred revenue					904
Bonds payable					95,000
Total liabilities					117,779
Net Assets:
Without donor restrictions	$	104,040
With donor restrictions		234,276
Total net assets					338,316
Total liabilities and net assets				$	456,095

The following transaction information (amounts in thousands) pertains to the year ended June 30, 2023.

1. During the year, charges for tuition and fees were $244,550, scholarships were $16,350, and tuition waivers for scholastic achievement were $5,150. After payment was received, tuition refunds of $11,270 were given. Tuition waivers of $17,360 for students serving as teaching assistants for instruction were accrued.
2. The college received cash contributions without donor restrictions of $2,140, pledges to be collected in 2024 of $557, and cash contributions to the endowments of $338. It also collected $824 of Pledges Receivable that were unrestricted.
3. Collections on Tuition and Fees Receivable totaled $222,640.
4. Net deposits returned to students totaled $17.
5. Expenses were incurred for:

Instruction	$	86,160
Academic support		23,340
Student services		37,770
Institutional support		28,550

Related to the expenses incurred: prepaid assets of $537 were used, $4,780 of the expenses were accrued, and the remaining expenses were paid. Expenses incurred resulted in the release of $7,390 in net assets with donor restrictions.

6. The ending balance in Accounts Payable and Accrued Liabilities was $1,985.
7. Investment earnings received for the period were $4,030, of which $2,090 was donor restricted for scholarships.
8. Adjusting entries for the period were made to increase Allowance for Doubtful Accounts by $15, to record depreciation expense of $26,440 (charged 70 percent to instruction and 30 percent to academic support), to adjust tuition revenue for an increase in deferred revenue of $12, and to recognize an increase in fair value of investments of $4,760 ($860 was related to investments restricted for scholarships, $1,650 was related to the permanent endowment, and the remainder was related to net assets without donor restrictions).
9. Nominal accounts were closed.

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