Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: OUTPATIENT REVENUE

  total $49,559,640 · related or exempt $49,559,640

• 2b · Program service revenue: RESIDENTIAL REVENUE

  total $45,045,000 · related or exempt $45,045,000

• 2c · Program service revenue: INPATIENT REVENUE

  total $33,250,000 · related or exempt $33,250,000

• 2d · Program service revenue: MANAGEMENT SERVICES

  total $7,188,043 · related or exempt $7,188,043

• 2e · Program service revenue: PROVIDER RELIEF FUNDS

  total $344,686 · related or exempt $344,686

• 3 · Investment income

  total $4,257,933 · excluded $4,257,933

• 6a · Gross rents

  real property $75,583

• 6b · Less rental expenses

  real property $82,006

• 6c · Rental income or loss

  real property -$6,423

• 6d · Net rental income or loss

  total -$6,423 · unrelated business -$6,423

• 7a · Gross sales of assets other than inventory

  securities $18,078,000 · other assets $122,000

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

  securities $17,247,391 · other assets $107,931

• 7c · Gain or loss

  securities $830,609 · other assets $14,069

• 7d · Net gain or loss

  total $844,678 · excluded $844,678

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $3,082,752 · program services $3,082,752

• 5 · Compensation of officers, directors and key employees

  total $1,271,272 · program services $87,082 · management and general $1,184,190

• 7 · Other salaries and wages

  total $86,056,380 · program services $71,802,337 · management and general $14,254,043

• 8 · Pension plan contributions

  total $2,635,177 · program services $2,233,556 · management and general $401,621

• 9 · Other employee benefits

  total $12,700,767 · program services $11,015,986 · management and general $1,684,781

• 10 · Payroll taxes

  total $5,585,964 · program services $4,581,978 · management and general $1,003,986

• 11b · Fees: legal

  total $104,528 · management and general $104,528

• 11c · Fees: accounting

  total $88,407 · management and general $88,407

• 11d · Fees: lobbying

  total $67,500 · management and general $67,500

• 11f · Fees: investment management

  total $380,481 · management and general $380,481

• 11g · Fees: other

  total $11,142,616 · program services $3,261,801 · management and general $7,880,815

• 12 · Advertising and promotion

  total $583,244 · program services $13,019 · management and general $570,225

• 13 · Office expenses

  total $5,660,347 · program services $3,344,022 · management and general $2,316,325

• 14 · Information technology

  total $32,422 · program services $1,368 · management and general $31,054

• 16 · Occupancy

  total $3,425,873 · program services $286,621 · management and general $3,139,252

• 17 · Travel

  total $671,081 · program services $317,283 · management and general $353,798

• 19 · Conferences, conventions and meetings

  total $41,102 · program services $41,102

• 20 · Interest

  total $1,678,112 · program services $1,543,863 · management and general $134,249

• 22 · Depreciation, depletion and amortization

  total $6,644,440 · program services $6,112,885 · management and general $531,555

• 23 · Insurance

  total $1,410,232 · program services $621,207 · management and general $789,025

• 24a · Other expenses: BAD DEBT EXPENSE

  total $2,242,720 · program services $2,242,720

• 24b · Other expenses: FOOD

  total $1,806,493 · program services $1,784,501 · management and general $21,992

• 24c · Other expenses: DUE/FEES/SUBSCRIPTIONS

  total $457,143 · program services $175,180 · management and general $281,963

• 24d · Other expenses: MISCELLANEOUS EXPENSES

  total $4,752 · management and general $4,752

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $109,481,526 · end of year $97,342,771

• 4 · Accounts receivable

  beginning of year $39,915,503 · end of year $40,819,355

• 9 · Prepaid expenses and deferred charges

  beginning of year $4,734,896 · end of year $7,946,403

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

  $288,520,127

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

  $127,558,807

• 10c · Land, buildings and equipment, net

  beginning of year $158,341,609 · end of year $160,961,320

• 11 · Investments: publicly traded securities

  beginning of year $152,899,579 · end of year $157,278,565

• 12 · Investments: other securities

  beginning of year $23,763,000 · end of year $23,431,000

• 15 · Other assets

  beginning of year $60,505,255 · end of year $70,656,735

• 17 · Accounts payable and accrued expenses

  beginning of year $39,464,715 · end of year $40,483,120

• 20 · Tax-exempt bond liabilities

  beginning of year $96,695,000 · end of year $96,695,000

• 23 · Secured mortgages and notes payable

  beginning of year $24,393,929 · end of year $23,725,980

• 25 · Other liabilities

  beginning of year $51,829,972 · end of year $64,097,269

• 27 · Net assets without donor restrictions

  beginning of year $320,199,103 · end of year $316,268,592

• 28 · Net assets with donor restrictions

  beginning of year $17,058,649 · end of year $17,166,188

The filer's explanations (Part III)

PART I, LINE 1A

HEALTH AND SOCIAL MEMBERSHIPS FOR CERTAIN OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED INDIVIDUALS ARE INCLUDED IN TAXABLE COMPENSATION AS THESE FEES ARE PAID BY ROGERS MEMORIAL HOSPITAL. $6,977 CINDY MEYER

PART I, LINES 4A-B

SOME EMPLOYEES RECEIVED A SEVERANCE PAYMENT DURING THE CALENDER YEAR. THE TERMS AND CONDITIONS OF THE CONFIDENTIAL SEVERANCE AGREEMENT ARE AVAILABLE TO THE INTERNAL REVENUE SERVICE UPON REQUEST. ROGERS MEMORIAL HOSPITAL, INC., PROVIDES A SUPPLEMENTAL NON-QUALIFIED RETIRMENT PLAN TO ELIGIBLE EMPLOYEES. DURING 2023, PATRICK HAMMER, JOHN BOYD, BRADLEY RIEMANN, CINDY MEYER, AND CHRIS JAGODITZ PARTICIPATED IN THIS PLAN. $213,409 WAS PAID TO PATRICK HAMMER. THE OTHER INDIVIDUALS DID NOT HAVE AMOUNTS VESTED AND PAID DURING THIS TIME.

Disregarded entities

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

• ROGERS BEHAVIORAL HEALTH MANAGEMENT LLC

  MANAGEMENT SERVICES · WI · income $7,477,678 · assets $27,780,489

  Directly controlled by ROGERS MEMORIAL HOSPITAL

• ROGERS BEHAVIORAL HEALTH - SHEBOYGAN LLC

  OPERATE AN OUTPATIENT CLINIC · WI · income $247,713 · assets $720,116

  Directly controlled by ROGERS MEMORIAL HOSPITAL