Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: PATIENT SERVICE REVENUE

  total $13,898,323 · related or exempt $13,898,323

• 2b · Program service revenue: OTHER OPERATING REVENUE

  total $53,231 · related or exempt $53,231

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $5,911,533 · program services $5,706,095 · management and general $205,438

• 8 · Pension plan contributions

  total $100,721 · program services $97,221 · management and general $3,500

• 9 · Other employee benefits

  total $408,712 · program services $394,508 · management and general $14,204

• 10 · Payroll taxes

  total $356,162 · program services $343,785 · management and general $12,377

• 11g · Fees: other

  total $263,729 · program services $220,609 · management and general $43,120

• 13 · Office expenses

  total $99,642 · program services $83,351 · management and general $16,291

• 16 · Occupancy

  total $749,441 · program services $626,907 · management and general $122,534

• 20 · Interest

  total $213,063 · management and general $213,063

• 22 · Depreciation, depletion and amortization

  total $146,618 · program services $122,646 · management and general $23,972

• 23 · Insurance

  total $130,667 · management and general $130,667

• 24a · Other expenses: SHARED SERVICES

  total $3,119,503 · program services $2,609,464 · management and general $510,039

• 24b · Other expenses: MEDICAL SUPPLIES

  total $1,181,260 · program services $1,181,260

• 24c · Other expenses: OTHER PURCHASED SERVICES

  total $613,247 · program services $512,981 · management and general $100,266

• 24d · Other expenses: BAD DEBT EXPENSE

  total $290,150 · program services $290,150

• 24e · All other expenses

  total $7,713 · program services $6,452 · management and general $1,261

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $712,519 · end of year $702,795

• 4 · Accounts receivable

  beginning of year $2,127,405 · end of year $3,250,545

• 7 · Other notes and loans receivable

  beginning of year $264,668 · end of year $6,087

• 10a · Land, buildings and equipment: cost or other basis

  $3,093,451

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,503,671

• 10c · Land, buildings and equipment, net

  beginning of year $689,231 · end of year $589,780

• 11 · Investments: publicly traded securities

  beginning of year $52,210 · end of year $40,609

• 15 · Other assets

  beginning of year $812,372 · end of year $735,477

• 17 · Accounts payable and accrued expenses

  beginning of year $1,611,478 · end of year $2,127,293

• 25 · Other liabilities

  beginning of year $22,792,365 · end of year $22,584,045

• 27 · Net assets without donor restrictions

  beginning of year -$19,745,438 · end of year -$19,386,045

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 4

JOE STOUGH, III 0 81,223 0 JOSEPH L. DENTON 0 77,473 0 SCOTT A. BROWNING 0 37,321 0 KERN A. WILSON 0 40,270 0

SCHEDULE J, PART III

SCHEDULE J, PART I, LINE 3 FOR TOP MANAGMENT OFFICIAL'S COMPENSATION INFIRMARY HEALTH SYSTEM, INC. (IHS, A RELATED CORPORATION) ESTABLISHES THE PRESIDENT/CEO'S COMPENSATION. THE IHS EMPLOYEES DESIGNATED AS OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE PARTICIPANTS IN THE ORGANIZATION'S PERFORMANCE MANAGEMENT PROGRAM. EACH EMPLOYEE HAS AN INDIVIDUAL PERFORMANCE PLAN AND IS REVIEWED ANNUALLY FOR MERIT INCREASES. THE ANNUAL REVIEW COVERS THE EMPLOYEE'S PERFORMANCE FOR THE FISCAL YEAR OF APRIL 1 THROUGH MARCH 31 OF THE FOLLOWING YEAR. THE AMOUNT OF INDIVIDUAL MERIT/SALARY INCREASES ARE DETERMINED BASED ON THE COMPA-RATIO (HOURLY RATED RELATIVE TO THE SALARY RANGE MIDPOINT), THE NUMBER OF MONTHS SINCE THEIR LAST INCREASE AND PERFORMANCE SCORE (RATING) AND THE ORGANIZATION'S ANNUAL MERIT GUIDELINES. EACH POSITION IS ASSIGNED A SALARY RANGE BASED ON THE HAY METHODOLOGY OF ACCOUNTABILITY, KNOW HOW AND PROBLEM SOLVING ABILITY. SALARY RANGE MIDPOINTS (THE MIDPOINT REPRESENTS 100% OF THE MARKET) INCREASE EACH YEAR BASED ON EXTERNAL MARKET DATA. IHS PARTICIPATES IN NUMEROUS SALARY SURVEYS. DEPENDING ON THE POSITION, THE SURVEY DATA MAY BE INDUSTRY SPECIFIC, (E.G. HEALTHCARE) OR FROM OTHER INDUSTRIES. CURRENTLY, EXECUTIVE POSITION MARKET DATA COMES FROM WATSON WYATT, INTEGRATED HEALTHCARE STRATEGIES, SULLIVAN COTTER AND HAY CONSULTING. THE ANNUAL MERIT GUIDELINES ARE DETERMINED BY THE ORGANIZATION'S ABILITY TO PAY (BUDGET). THE ANNUAL MERIT GUIDELINES PROVIDE A MERIT INCREASE PERCENTAGE RANGE BASED ON THE INDIVIDUAL EMPLOYEE'S PERFORMANCE RATING AND COMPA-RATIO. FOR EXECUTIVES, THE CEO AND VP, HUMAN RESOURCES REVIEW THE SUGGESTED MERIT INCREASE AND MAKE RECOMMENDATIONS TO THE INFIRMARY HEALTH SYSTEM COMPENSATION COMMITTEE. THE FINAL RECOMMENDATIONS PRESENTED BY THE COMPENSATION COMMITTEE ARE APPROVED BY THE IHS BOARD OF DIRECTORS. IHS HAS AN EXTERNAL REVIEW OF COMPENSATION PRACTICES EVERY TWO YEARS AND WAS MOST RECENTLY REVIEWED BY SULLIVAN COTTER IN 2023. SCHEDULE J,PART 1, LINE 4B THE INFIRMARY HEALTH 457(F) PLAN IS A TYPE OF NONQUALIFIED DEFERRED COMPENSATION PLAN THAT TAX-EXEMPT ORGANIZATIONS CAN ESTABLISH FOR THEIR EMPLOYEES. THIS PLAN IS FU NDED ENTIRELY BY THE EMPLOYER FOR THE BENEFIT OF ITS PARTICIPANTS. THE ELIGIBILITY FOR THIS PLAN IS LIMITED TO HIGHLY COMPENSATED EMPLOYEES, SUCH AS VICE-PRESIDENTS AND ABOVE, OF THE ORGANIZATION AND MUST BE DESIGNATED AS ELIGIBLE BEFORE CONTRIBUTIONS CAN BE MADE. THE AMOUNT OF ANNUAL EMPLOYER CONTRIBUTION IS DETERMINED AS A PERCENT OF BASE SALARY FOR EACH ELIGIBLE PARTICIPANT. THE PARTICIPANT DESIGNATES THE ALLOCATION OF THE CONTRIBUTION IN THE FUND SELECTION IN THE PLAN AS WELL AS FUTURE VESTING DATES. THE EARLIEST THAT A PARTICIPANT MAY VEST IN A PARTICULAR YEARS BENEFIT IS FIVE YEARS. ONCE VESTED THE BENEFIT BECOMES TAXABLE AS WELL AS EARNINGS ON THE CONTRIBUTION AND IS PAID THROUGH NORMAL PAYROLL PROCESSING TO THE PARTICIPANT.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• GULF HEALTH MANAGEMENT SVCS INC

  C CORP · MGMT · AL

  Directly controlled by IHS

• INFIRMARY MEDICAL CLINICS

  C CORP · PHY OFFICE · AL

  Directly controlled by IHS

• AMERICAN OAK HILL ASSURANCE

  C CORP · SELF INS · BD

  Directly controlled by IHS

• PROF & COMP GEN PAT SELF INS TRUST

  TRUST · SELF INS · AL

  Directly controlled by IHS

• WORKER'S COMPENSATION TRUST

  TRUST · SELF INS · AL

  Directly controlled by IHS