Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $10,000

• 1f · All other contributions, gifts and grants

  $69,834

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

  total $5,206,454 · related or exempt $5,206,454

• 2b · Program service revenue: OTHER HEALTHCARE RELATED REVENUE

  total $35,285 · related or exempt $35,285

• 3 · Investment income

  total $45,943 · excluded $45,943

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

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7d · Net gain or loss

  total $0

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $0

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $4,582,628 · program services $4,012,083 · management and general $570,545

• 8 · Pension plan contributions

  total $67,774 · program services $59,336 · management and general $8,438

• 9 · Other employee benefits

  total $984,550 · program services $861,972 · management and general $122,578

• 10 · Payroll taxes

  total $345,173 · program services $302,198 · management and general $42,975

• 11a · Fees: management

  total $361,972 · program services $316,906 · management and general $45,066

• 11b · Fees: legal

  total $88,125 · program services $77,153 · management and general $10,972

• 11c · Fees: accounting

  total $60,000 · program services $52,530 · management and general $7,470

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $2,670,442 · program services $2,337,967 · management and general $332,475 · fundraising $0

• 12 · Advertising and promotion

  total $74,071 · program services $64,849 · management and general $9,222

• 13 · Office expenses

  total $142,801 · program services $125,022 · management and general $17,779

• 14 · Information technology

  total $0

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $160,101 · program services $140,168 · management and general $19,933

• 17 · Travel

  total $31,171 · program services $27,290 · management and general $3,881

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $5,627 · program services $4,926 · management and general $701

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $45,516 · program services $39,849 · management and general $5,667

• 23 · Insurance

  total $193,830 · program services $169,698 · management and general $24,132

• 24a · Other expenses: DUES & SUBSCRIPTIONS

  total $28,994 · program services $25,384 · management and general $3,610

• 24b · Other expenses: STORAGE

  total $28,546 · program services $24,992 · management and general $3,554

• 24c · Other expenses: MEDICAL SUPPLIES

  total $27,957 · program services $24,476 · management and general $3,481

• 24d · Other expenses: OTHER EXPENSES

  total $9,778 · program services $8,543 · management and general $1,235

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $363,419 · end of year $418,518

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $0

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $2,070,364 · end of year $1,776,644

• 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 $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $142,897 · end of year $157,188

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

  $1,935,586

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

  $1,672,604

• 10c · Land, buildings and equipment, net

  beginning of year $367,347 · end of year $262,982

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $957,000 · end of year $14,000

• 17 · Accounts payable and accrued expenses

  beginning of year $2,518,354 · end of year $2,735,042

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $211,050 · end of year $171,311

• 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 $1,545,583 · end of year $4,638,479

• 27 · Net assets without donor restrictions

  beginning of year -$373,960 · end of year -$4,915,500

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

SCHEDULE J, PART I; QUESTION 4B

THE AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN B(III) FOR THE FOLLOWING INDIVIDUAL INCLUDEs A CURRENT YEAR VESTING IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) AS THis AMOUNT Was NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. THE AMOUNT OUTLINED HEREIN Was INCLUDED IN THE INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL J. MESSINA, PH.D., MPA, FACHE, $157,778. THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDE UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THESE INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THE UNVESTED BENEFIT AMOUNT. THE AMOUNTS OUTLINED HEREIN WERE NOT INCLUDED IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DANIEL J. MESSINA, PH.D., MPA, FACHE, $162,512 and DAVID MURRAY, MBA, FHFMA, $23,119. THE DEFERRED COMPENSATION AMOUNT IN COLUMN (C) FOR THE FOLLOWING INDIVIDUAL INCLUDES UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN WHICH is SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUAL MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN Was NOT INCLUDED IN THE INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DAVID MURRAY, MBA, FHFMA, $15,000. THE DEFERRED COMPENSATION AMOUNT IN COLUMN (C) FOR THE FOLLOWING INDIVIDUAL INCLUDES UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN WHICH is SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE FROM 2022. ACCORDINGLY, the individual MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN Was NOT INCLUDED IN THE INDIVIDUAL'S 2022 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DAVID MURRAY, MBA, FHFMA, $15,000. THE DEFERRED COMPENSATION AMOUNT IN COLUMN (C) FOR THE FOLLOWING INDIVIDUAL INCLUDES UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE FROM 2021. ACCORDINGLY, THE INDIVIDUAL MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN WAS NOT INCLUDED IN THE INDIVIDUAL'S 2021 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: DAVID MURRAY, MBA, FHFMA, $15,000. THE ORGANIZATION DID NOT AMEND THE 2022 AND 2021 FORMS 990 TO REFLECT THE REPORTING OF THE UNVESTED BENEFITS IN A LONG-TERM INCENTIVE PLAN WHICH ARE SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. RATHER THE TAXPAYER HAS ELECTED TO INCLUDE THESE ACCRUED UNVESTED 2022 AND 2021 AMOUNTS IN THIS FORM 990, SCHEDULE J, PART II; COLUMN C TOGETHER WITH THE 2023 ACCRUED UNVESTED BENEFIT AMOUNT AS WELL.

SCHEDULE J, PART I; QUESTION 7

CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2023 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT.

SCHEDULE J, PART II; COLUMN F

THE AMOUNT REPORTED IN SCHEDULE J, PART II, COLUMN (F) INCLUDES VESTED BENEFITS IN A DEFERRED COMPENSATION PLAN AS THE AMOUNT WAS NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. ALTHOUGH DANIEL J. MESSINA HAS NOT HISTORICALLY BEEN INCLUDED ON THIS FORM 990, HIS ACCRUED NON-TAXABLE AT-RISK DEFERRED COMPENSATION HAS BEEN REPORTED ON RICHMOND MEDICAL CENTER'S ("RUMC") FORM 990 PART VII AND ON SCHEDULE J, PART II, COLUMN C ON AN ANNUAL BASIS. THE AMOUNT REFLECTED WITHIN SCHEDULE J, PART II; COLUMN F REPRESENTS THE AMOUNTS PREVIOUSLY REPORTED AS ACCRUED NON-TAXABLE AT-RISK DEFERRED COMPENSATION ON RUMC'S PRIOR YEAR FORMS 990 WHICH IS NOW BEING REPORTED AGAIN AND TREATED AS TAXABLE INCOME ON MR. MESSINA'S FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES AS THE AMOUNTS WERE NO LONGER SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE.

Related corporations and trusts

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

• BRIDGE REGIONAL HEALTH SYSTEM

  C CORP. · HOLDING CO. · NY

  Directly controlled by NA