y hospital Key concept: Analyzing not-for-profit transaction data ealthy Hospital was incorporated as a 501(c)(3) hospital on 2015 January 1, when it received a $5 million unrestricted gift from in its creation. Us Warren Barkley to assist Barkley, Healthy sing the previous gift as collateral, with a personal guarantee from Hospital was able and $80 million bank. to subsequently borrow from a During the month of February 2015, Healthy Hospital purchased the hospital building and equipment of a bankrupt hospital for S50 million. Using these assets, Healthy Hospital commenced operations on March 1, 2015. to For the period from March 1 to December 31, 2015, Healthy Hospital was able collect S60 million from patients while paying out s45 million for operating costs incurred. For the period from March 1 to December 31, 2015, Healthy Hospital owed, in addition to the money from the bank loan, s5 million to suppliers for unpaid bills and $2 million to employees for unpaid wages