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Nonprofiteer
← MONROE HEALTH SERVICES INC

Form 990 for tax year 2023

Filed by MONROE HEALTH SERVICES INC.

Totals

Total revenue
$63,377,659
Total expenses
$47,970,990
Contributions and grants received
$635,000
Grants paid
$0
Program service revenue
$62,625,943
Investment income
$48,858
Other revenue
$67,858
Total assets, end of year
$52,045,089
Total liabilities, end of year
$13,635,296
Net assets or fund balances, end of year
$38,409,793
Program services expenses (Part IX)
$46,162,646
Management and general expenses
$1,808,344
Fundraising expenses
$0
Program service expenses (Part III)
$46,162,646

Program services were 96.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $635,000

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: NET PATIENT SERVICE REVENUE

    total $62,008,638 · related or exempt $62,008,638 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: WELLNESS CENTER REVENUE

    total $258,419 · related or exempt $258,419 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: 340B PROGRAM REVENUE

    total $226,225 · related or exempt $226,225 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: MOB RENTAL

    total $132,661 · related or exempt $132,661 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $34,091 · related or exempt $0 · unrelated business $0 · excluded $34,091

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $13,767 · other assets $1,000

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $13,767 · other assets $1,000

  • 7d · Net gain or loss

    total $14,767 · related or exempt $0 · unrelated business $0 · excluded $14,767

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: REBATES

    total $63,604 · related or exempt $0 · unrelated business $0 · excluded $63,604

  • 11b · Other revenue: VENDING INCOME

    total $1,919 · related or exempt $0 · unrelated business $0 · excluded $1,919

  • 11c · Other revenue: MEDICAL RECORDS INCOME

    total $545 · related or exempt $0 · unrelated business $0 · excluded $545

  • 11d · All other revenue

    total $1,790 · related or exempt $0 · unrelated business $0 · excluded $1,790

  • 11e · Other revenue, total

    $67,858

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $321,094 · program services $0 · management and general $321,094 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $21,332,349 · program services $20,867,961 · management and general $464,388 · fundraising $0

  • 8 · Pension plan contributions

    total $368,927 · program services $368,927 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $2,122,434 · program services $2,122,434 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $1,522,873 · program services $1,468,375 · management and general $54,498 · fundraising $0

  • 11a · Fees: management

    total $470,916 · program services $0 · management and general $470,916 · fundraising $0

  • 11b · Fees: legal

    total $4,617 · program services $0 · management and general $4,617 · fundraising $0

  • 11c · Fees: accounting

    total $51,560 · program services $0 · management and general $51,560 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $7,783,737 · program services $7,783,737 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $4,392 · program services $4,392 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $1,054,099 · program services $1,054,099 · management and general $0 · fundraising $0

  • 14 · Information technology

    total $585,649 · program services $585,649 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $1,635,159 · program services $1,635,159 · management and general $0 · fundraising $0

  • 17 · Travel

    total $11,231 · program services $11,231 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $40,145 · program services $40,145 · management and general $0 · fundraising $0

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,754,611 · program services $1,754,611 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $441,271 · program services $0 · management and general $441,271 · fundraising $0

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $7,423,656 · program services $7,423,656 · management and general $0 · fundraising $0

  • 24b · Other expenses: REPAIRS & MAINTENANCE

    total $395,275 · program services $395,275 · management and general $0 · fundraising $0

  • 24c · Other expenses: RECRUITMENT

    total $280,413 · program services $280,413 · management and general $0 · fundraising $0

  • 24d · Other expenses: TAXES & LICENSES

    total $186,479 · program services $186,479 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $180,103 · program services $180,103 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $17,630 · end of year $4,711

  • 2 · Savings and temporary cash investments

    beginning of year $785,476 · end of year $285,710

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $3,586,187 · end of year $2,684,282

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $1,148,359 · end of year $1,208,521

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,131,107 · end of year $1,082,943

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

    $24,554,760

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

    $10,134,188

  • 10c · Land, buildings and equipment, net

    beginning of year $11,780,549 · end of year $14,420,572

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $120,000 · end of year $120,000

  • 15 · Other assets

    beginning of year $14,021,224 · end of year $32,238,350

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,107,352 · end of year $6,932,331

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $4,179,380 · end of year $6,702,965

  • 27 · Net assets without donor restrictions

    beginning of year $22,275,290 · end of year $38,378,518

  • 28 · Net assets with donor restrictions

    beginning of year $28,510 · end of year $31,275

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

MONROE HEALTH SERVICES OWNS AND OPERATES A 95 BED HOSPITAL AND RELATED OUTPATIENT CARE FACILITIES IN AMORY, MISSISSIPPI CALLED NORTH MISSISSIPPI MEDICAL CENTER GILMORE-AMORY (NMMC GILMORE-AMORY). NMMC GILMORE-AMORY IS PART OF THE NORTH MISSISSIPPI HEALTH SERVICES (NMHS) ORGANIZATION. THE MISSION OF NMHS IS TO CONTINUOUSLY IMPROVE THE HEALTH OF THE PEOPLE OF OUR REGION. NMMC GILMORE-AMORY WORKS TO ACHIEVE THIS CORPORATE MISSION TO IMPROVE THE HEALTH OF THE PEOPLE OF THIS REGION BY PROVIDING CONVENIENTLY ACCESSIBLE, COST-EFFECTIVE HEALTH CARE OF THE HIGHEST QUALITY.

Activities or mission (Part I)

MONROE HEALTH SERVICES OPERATES A 95 BED HOSPITAL AND RELATED OUTPATIENT CARE FACILITIES IN AMORY, MISSISSIPPI.

  • NMMC GILMORE-AMORY SERVES MONROE COUNTY AND THE SURROUNDING AREA. IN FISCAL YEAR 2024, THERE WERE 2,206 INPATIENT ADMISSIONS, 22,207 EMERGENCY DEPARTMENT VISITS, 87,249 OUTPATIENT VISITS, AND 14,928 HOSPITAL BASED CLINIC VISITS. NMMC GILMORE-AMORY USES PRESS GANEY, THE LARGEST PATIENT SATISFACTION SURVEY COMPANY IN THE NATION, THAT WORKS WITH MORE THAN 7,000 HEALTHCARE FACILITIES. RANDOMLY SELECTED PATIENTS ARE ASKED ABOUT THEIR EXPERIENCE WITH INPATIENT, OUTPATIENT, ER, AND LONG-TERM CARE SERVICES. ONE OF THE PRIMARY WAYS NMMC GILMORE-AMORY SERVES THE COMMUNITY IS BY PROVIDING CARE TO VARIOUS POPULATIONS FOR WHICH IT RECEIVES NO COMPENSATION OR RECEIVES COMPENSATION AT RATES SIGNIFICANTLY LESS THAN ESTABLISHED RATES. THE BOARD OF DIRECTORS OF NMMC GILMORE-AMORY HAS ESTABLISHED A POLICY UNDER WHICH THE HOSPITAL PROVIDES CARE, WITHOUT CHARGE, TO NEEDY MEMBERS OF ITS COMMUNITY. THE FINANCIAL ASSISTANCE POLICY STATES THAT NMMC GILMORE-AMORY WILL PROVIDE EMERGENCY AND MEDICALLY NECESSARY INPATIENT AND OUTPATIENT HOSPITAL SERVICES TO PATIENTS FREE OF CHARGE WITH HOUSEHOLD INCOME LEVELS AT OR BELOW 100% OF THE FEDERAL POVERTY LEVEL. THE POLICY FURTHER PROVIDES, PATIENTS WITH HOUSEHOLD INCOME LEVELS BETWEEN 101% AND 150% OF THE FEDERAL POVERTY LEVEL ARE ELIGIBLE TO RECEIVE SERVICES AT A DISCOUNTED RATE. THE DISCOUNT WILL BE PRO-RATED BASED ON THE PATIENT'S GROSS FAMILY INCOME AS A PERCENTAGE OF THE FEDERAL POVERTY LEVEL. THE POLICY APPLIES TO INDIVIDUALS WHO RESIDE IN MONROE COUNTY. PATIENTS FROM OUTSIDE THE COUNTY MAY ALSO BE GRANTED CHARITY CARE BASED ON THE JUDGMENT OF NMMC GILMORE-AMORY MANAGEMENT DEPENDING ON THEIR INDIVIDUAL CIRCUMSTANCES. THE POLICY ALSO REQUIRES THE PATIENT TO COOPERATE FULLY WITH NMMC GILMORE-AMORY REQUEST FOR INFORMATION WITH WHICH TO VERIFY THE PATIENT'S ELIGIBILITY. FOLLOWING THAT POLICY, THE HOSPITAL MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS CHARITY CARE POLICY. CHARGES FORGONE, BASED ON ESTABLISHED RATES, TOTALED APPROXIMATELY $3,019,218 IN FISCAL YEAR 2024. BASED ON THE GROSS CHARGES PROVIDED TO CHARITY PATIENTS COMPARED TO TOTAL HOSPITAL GROSS CHARGES, 3.75% OF ALL SERVICES IN FISCAL YEAR 2024 WERE PROVIDED ON A CHARITY BASIS. THE NET COST OF CHARITY CARE PROVIDED BY NMMC GILMORE-AMORY WAS APPROXIMATELY $1,752,020 IN FISCAL YEAR 2024 THE TOTAL COST ESTIMATE IS BASED ON THE RATIO OF COSTS TO CHARGES FOR NMMC GILMORE-AMORY. ALL THE FOREGONE CHARGES MENTIONED ABOVE ARE NETTED AGAINST PATIENT SERVICE REVENUE TO ARRIVE AT NET PATIENT SERVICE REVENUE AS REFLECTED AS PROGRAM SERVICE REVENUE ON PART VIII OF FORM 990 IN ORDER TO BE CONSISTENT WITH FINANCIAL STATEMENT REPORTING AND ARE NOT REPORTED AS FUNCTIONAL EXPENSES ON THE TAX RETURN.

    Expenses $46,162,646 · Revenue $62,625,943

As filed on the 2023 return.

Listed in Part VII

  • BRUCE TOPPIN

    SECRETARY

    Total calculated
    $682,564
    From this org
    $0
    From related orgs
    $667,572
    Other
    $14,992
    Hours/week
    0 + 39 related
  • BRUCE TOPPIN

    SECRETARY

    Total calculated
    $682,564
    From this org
    $0
    From related orgs
    $667,572
    Other
    $14,992
    Hours/week
    1 + 39 related
  • MICHAEL S SPEES

    PRESIDENT & CEO

    Total calculated
    $2,346,750
    From this org
    $0
    From related orgs
    $2,319,522
    Other
    $27,228
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,110,231 related
    Bonus
    $0 + $1,032,676 related
    Other
    $0 + $176,615 related
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $7,428 related
    Filer's total
    $0 + $2,346,750 related
  • SHARON NOBLES

    TREASURER

    Total calculated
    $1,036,770
    From this org
    $0
    From related orgs
    $1,007,522
    Other
    $29,248
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $568,363 related
    Bonus
    $0 + $359,729 related
    Other
    $0 + $79,430 related
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $9,448 related
    Filer's total
    $0 + $1,036,770 related
  • JAMIE RODGERS

    ADMINISTRATOR

    Total calculated
    $317,170
    From this org
    $310,498
    From related orgs
    $0
    Other
    $6,672
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $221,913
    Bonus
    $87,851
    Other
    $734
    Deferred
    $0
    Nontaxable benefits
    $6,672
    Filer's total
    $317,170
  • ANGELA SERIO

    CRNA

    Total calculated
    $202,324
    From this org
    $190,740
    From related orgs
    $0
    Other
    $11,584
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,719
    Bonus
    $21
    Other
    $0
    Deferred
    $5,836
    Nontaxable benefits
    $5,748
    Filer's total
    $202,324
  • COLEMAN N LEECH

    RN

    Total calculated
    $151,811
    From this org
    $147,481
    From related orgs
    $0
    Other
    $4,330
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $147,447
    Bonus
    $34
    Other
    $0
    Deferred
    $4,330
    Nontaxable benefits
    $0
    Filer's total
    $151,811
  • KATIE L MCCLAIN

    RN

    Total calculated
    $147,424
    From this org
    $143,043
    From related orgs
    $0
    Other
    $4,381
    Hours/week
    40
  • RICKY GAULT

    CRNA

    Total calculated
    $185,378
    From this org
    $179,187
    From related orgs
    $0
    Other
    $6,191
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,161
    Bonus
    $26
    Other
    $0
    Deferred
    $5,351
    Nontaxable benefits
    $840
    Filer's total
    $185,378
  • RONDA S SWEET

    CNO

    Total calculated
    $181,498
    From this org
    $175,306
    From related orgs
    $0
    Other
    $6,192
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,903
    Bonus
    $17,642
    Other
    $761
    Deferred
    $0
    Nontaxable benefits
    $6,192
    Filer's total
    $181,498

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Itemized on Schedule J with no Part VII listing of the same name on this return:

  • BRUCE TOPPIN

    SECRETARY

    Schedule J breakdown

    Base
    $0 + $399,862 related
    Bonus
    $0 + $208,113 related
    Other
    $0 + $59,597 related
    Deferred
    $0 + $6,600 related
    Nontaxable benefits
    $0 + $8,392 related
    Filer's total
    $0 + $682,564 related
  • BRUCE TOPPIN

    SECRETARY

    Schedule J breakdown

    Base
    $0 + $399,862 related
    Bonus
    $0 + $208,113 related
    Other
    $0 + $59,597 related
    Deferred
    $0 + $6,600 related
    Nontaxable benefits
    $0 + $8,392 related
    Filer's total
    $0 + $682,564 related

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
NORTH MISSISSIPPI HEALTH SERVICES (NMHS) ESTABLISHES THE PAY OF THE CEO AND COMPENSATES HIM. NMHS USES THE FOLLOWING METHODS FOR ESTABLISHING THE COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE FOLLOWING PEOPLE PARTICIPATED IN OR RECEIVED PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: SHARON NOBLES - $54,519 MICHAEL SHANE SPEES - $111,507 BRUCE TOPPIN - $40,061
Schedule J, Part I, Line 7 Non-fixed payments
PHYSICIAN BONUSES ARE ALL CONTINGENT INCOME DEPENDING UPON EITHER THE NUMBER OF SERVICES PROVIDED OR THE QUALITY OF PERFORMANCE PERFORMED. ALL ARE SPECIFIED IN THEIR CONTRACTS. ANY OTHER INCENTIVES ARE PAID OUT AS CONTINGENT INCOME ALSO BASED ON QUALITY AND FINANCIAL PERFORMANCE METRICS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2023
Filed
15 August 2025
IRS schema version
2023v6.0
Source object
202522279349303807

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