4370.3

APPENDIX 3

ABC Cooperative, Inc.

(STATEMENT OF FINANCIAL POSITION)

As of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ASSETS

CURRENT ASSETS

\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1110 Petty Cash \$\_\_\_\_\_\_\_\_

1120 Cash in Bank \$\_\_\_\_\_\_\_\_

1130 Tenant/Member Accounts Receivable \$\_\_\_\_\_\_\_\_

1140 Accounts Receivable \$\_\_\_\_\_\_\_\_

Less 4220 Reserve for Collection Losses \$\_\_\_\_\_\_\_\_

Net Collectible Receivables \$\_\_\_\_\_\_\_\_

1150 Notes Receivable - Other \$\_\_\_\_\_\_\_\_

1151 Notes Receivable - Stockholders, Officers \$\_\_\_\_\_\_\_\_

Less 4230 Reserve for Doubtful Notes Receivable \$\_\_\_\_\_\_\_\_

Net Collectible Receivables \$\_\_\_\_\_\_\_\_

1160 Accrued Receivables \$\_\_\_\_\_\_\_\_

1170 Investments (Short-term) \$\_\_\_\_\_\_\_\_

1190 Miscellaneous Current Assets \$\_\_\_\_\_\_\_\_

1210 Fuel Inventory \$\_\_\_\_\_\_\_\_

1230 Supplies Inventory \$\_\_\_\_\_\_\_\_

1240 Prepaid Property and Liability Insurance \$\_\_\_\_\_\_\_\_

1250 Prepaid Mortgage Insurance \$\_\_\_\_\_\_\_\_

1270 Prepaid Taxes \$\_\_\_\_\_\_\_\_

1290 Miscellaneous \$\_\_\_\_\_\_\_\_

Total Current Assets \$\_\_\_\_\_\_\_\_

DEPOSITS HELD IN TRUST

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1191 Tenant Security Deposits \$\_\_\_\_\_\_\_\_

1192 Other Deposits \$\_\_\_\_\_\_\_\_

Total Deposits Held in Trust \$\_\_\_\_\_\_\_\_

RESTRICTED DEPOSITS AND FUNDED RESERVES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1310 Mortgage Escrow Deposits (Schedule) \$\_\_\_\_\_\_\_\_

1320 Replacements Reserve \$\_\_\_\_\_\_\_\_

1330 Painting Reserve \$\_\_\_\_\_\_\_\_

1365 General Operating Fund \$\_\_\_\_\_\_\_\_

1370 Apartment Rehabilitation Deposits \$\_\_\_\_\_\_\_\_

Total Deposits \$\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

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4370.3

APPENDIX 3

ABC Cooperative, Inc.

(STATEMENT OF FINANCIAL POSITION)

As of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ASSETS

PREPAID EXPENSES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1240 Prepaid Property and Liability Insurance \$\_\_\_\_\_\_\_

1250 Prepaid Mortgage Insurance \$\_\_\_\_\_\_\_

1290 Miscellaneous Prepaid Expenses \$\_\_\_\_\_\_\_

Total Prepaid Expenses \$\_\_\_\_\_\_\_

FIXED ASSETS

\_\_\_\_\_\_\_\_\_\_\_\_

1410 Land \$\_\_\_\_\_\_\_

1420 Building \$\_\_\_\_\_\_\_

1430 Building Equipment - Fixed \$\_\_\_\_\_\_\_

1440 Building Equipment - Portable \$\_\_\_\_\_\_\_

1450 Furniture \$\_\_\_\_\_\_\_

1460 Furnishings \$\_\_\_\_\_\_\_

Less Accumulated Depreciation \$\_\_\_\_\_\_\_

Total Fixed Assets \$\_\_\_\_\_\_\_

OTHER ASSETS (Schedule) \$\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_

TOTAL ASSETS \$\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

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4370.3

APPENDIX 3

ABC Cooperative, Inc.

(STATEMENT OF FINANCIAL POSITION)

As of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

LIABILITIES

CURRENT LIABILITIES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

2110 Accounts Payable \$\_\_\_\_\_\_\_\_

2115 Accounts Payable - HUD \$\_\_\_\_\_\_\_\_

2120 Accrued Wages and Payroll Taxes Payable \$\_\_\_\_\_\_\_\_

2130 Accrued Interest Payable \$\_\_\_\_\_\_\_\_

2150 Accrued Property Taxes \$\_\_\_\_\_\_\_\_

2160 Notes Payable (Short-term) \$\_\_\_\_\_\_\_\_

2190 Miscellaneous Current Liabilities \$\_\_\_\_\_\_\_\_

2320 Mortgage Payable (Current) \$\_\_\_\_\_\_\_\_

2210 Rent Deferred Credits \$\_\_\_\_\_\_\_\_

2220 Prepaid Interest Income \$\_\_\_\_\_\_\_\_

2230 Payable to Other Projects \$\_\_\_\_\_\_\_\_

Total Current Liabilities \$\_\_\_\_\_\_\_\_

DEPOSIT LIABILITIES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

2191 Tenant Security Deposits \$\_\_\_\_\_\_\_\_

2192 Other Deposits \$\_\_\_\_\_\_\_\_

Total Deposit Liabilities \$\_\_\_\_\_\_\_\_

LONG TERM LIABILITIES

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

2310 Notes Payable \$\_\_\_\_\_\_\_\_

2320 Mortgage Payable \$\_\_\_\_\_\_\_\_

Less Current Portion \$\_\_\_\_\_\_\_\_

Total Long-Term Liabilities \$\_\_\_\_\_\_\_\_

OTHER LIABILITIES (Schedule) \$\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

TOTAL LIABILITIES \$\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

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4370.3

APPENDIX 3

ABC Cooperative, Inc.

STATEMENT OF FINANCIAL POSITION

As of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

MEMBER EQUITY

MEMBERS\' EQUITY

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

3199 Cert. of Initial Capital Value \$\_\_\_\_\_\_\_\_

3130 Certificates Held in Treasury \$\_\_\_\_\_\_\_\_

Total Initial Capital Value \$\_\_\_\_\_\_\_\_

3241 Paid-in Surplus \$\_\_\_\_\_\_\_\_

less: Amounts Appropriated for and Transferred to:

3215 Amortized Mortgage \$\_\_\_\_\_\_\_\_

3220 Replacement Reserve \$\_\_\_\_\_\_\_\_

3230 Painting Reserve \$\_\_\_\_\_\_\_\_

3235 General Operating Reserve \$\_\_\_\_\_\_\_\_

3250 Profit or Loss \$\_\_\_\_\_\_\_\_

3210 Surplus/Deficiency Current Operations \$\_\_\_\_\_\_\_\_

3210 Surplus/Deficiency Prior Yr. Operations \$\_\_\_\_\_\_\_\_

TOTAL MEMBERS EQUITY \$\_\_\_\_\_\_\_\_

TOTAL LIABILITIES AND MEMBER\'S EQUITY \$\_\_\_\_\_\_\_\_

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

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