Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $1,899

• 1e · Government grants (contributions)

  $38,957

• 1f · All other contributions, gifts and grants

  $25,351

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

  total $22,979,123 · related or exempt $22,979,123

• 2b · Program service revenue: UTILIZATION FEE REVENUE

  total $2,035,128 · related or exempt $2,035,128

• 2c · Program service revenue: OTHER OPERATING REVENUE

  total $748,433 · related or exempt $748,433

• 3 · Investment income

  total $273,470 · excluded $273,470

• 6a · Gross rents

  real property $53,005

• 6b · Less rental expenses

  real property $3,034

• 6c · Rental income or loss

  real property $49,971

• 6d · Net rental income or loss

  total $49,971 · excluded $49,971

• 7a · Gross sales of assets other than inventory

  other assets $103,352

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

  other assets $4,092

• 7c · Gain or loss

  other assets $99,260

• 7d · Net gain or loss

  total $99,260 · excluded $99,260

• 11a · Other revenue: 340B REVENUE

  total $492,382 · related or exempt $492,382

• 11e · Other revenue, total

  $492,382

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $938,842 · program services $827,932 · management and general $110,910

• 7 · Other salaries and wages

  total $9,135,892 · program services $8,058,456 · management and general $1,077,436

• 8 · Pension plan contributions

  total $289,476 · program services $254,739 · management and general $34,737

• 9 · Other employee benefits

  total $2,323,044 · program services $2,044,279 · management and general $278,765

• 10 · Payroll taxes

  total $743,181 · program services $653,999 · management and general $89,182

• 11b · Fees: legal

  total $15,691 · management and general $15,691

• 11g · Fees: other

  total $4,027,284 · program services $3,259,463 · management and general $767,821

• 12 · Advertising and promotion

  total $95,946 · program services $225 · management and general $95,721

• 13 · Office expenses

  total $290,611 · program services $207,860 · management and general $82,751

• 14 · Information technology

  total $390,017 · program services $69,994 · management and general $320,023

• 16 · Occupancy

  total $218,600 · program services $218,600

• 17 · Travel

  total $105,988 · program services $65,717 · management and general $40,271

• 20 · Interest

  total $498,597 · program services $478,653 · management and general $19,944

• 22 · Depreciation, depletion and amortization

  total $1,220,640 · program services $1,171,814 · management and general $48,826

• 23 · Insurance

  total $308,277 · program services $295,946 · management and general $12,331

• 24a · Other expenses: SUPPLIES

  total $2,882,533 · program services $2,786,055 · management and general $96,478

• 24b · Other expenses: REPAIRS & MAINTENANCE

  total $494,269 · program services $395,812 · management and general $98,457

• 24c · Other expenses: LICENSES & TAXES

  total $444,018 · program services $377,573 · management and general $66,445

• 24d · Other expenses: BAD DEBT EXPENSE

  total $226,417 · program services $226,417

• 24e · All other expenses

  total $391,501 · program services $247,612 · management and general $143,889

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $882,702 · end of year $1,004,251

• 2 · Savings and temporary cash investments

  beginning of year $6,910,218 · end of year $7,821,267

• 4 · Accounts receivable

  beginning of year $3,589,799 · end of year $3,660,408

• 7 · Other notes and loans receivable

  beginning of year $38,157 · end of year $31,517

• 8 · Inventories for sale or use

  beginning of year $595,032 · end of year $518,231

• 9 · Prepaid expenses and deferred charges

  beginning of year $236,123 · end of year $289,123

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

  $31,162,342

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

  $10,468,576

• 10c · Land, buildings and equipment, net

  beginning of year $21,439,440 · end of year $20,693,766

• 11 · Investments: publicly traded securities

  beginning of year $5,346,421 · end of year $6,002,802

• 14 · Intangible assets

  beginning of year $35,698 · end of year $35,698

• 15 · Other assets

  beginning of year $2,312,135 · end of year $2,352,027

• 17 · Accounts payable and accrued expenses

  beginning of year $2,934,066 · end of year $2,871,036

• 20 · Tax-exempt bond liabilities

  beginning of year $12,125,000 · end of year $10,650,000

• 23 · Secured mortgages and notes payable

  beginning of year $4,416,335 · end of year $4,882,822

• 27 · Net assets without donor restrictions

  beginning of year $21,910,324 · end of year $24,005,232

The filer's explanations (Part III)

PART I, LINE 1A

THE ORGANIZATION PAYS CEO, TONY PFAFF'S DUES TO ROCK CREEK CATTLE COMPANY AS THE ORGANIZATION USES THE FACILITY FOR DINING AND LODGING WHEN RECRUITING PHYSICIANS AND OTHER KEY EMPLOYEES. THIS IS NOT INCLUDED IN TONY'S TAXABLE INCOME.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• POWELL EMERGENCY MEDICAL SERVICES LLC

  AMBULANCE SERVICE · MT · income $1,069,473 · assets $329,765

  Directly controlled by POWELL COUNTY MEMORIAL HOSPITAL ASSOC