Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: PATIENT SERVICE REVENUE

  total $6,410,046 · related or exempt $6,410,046

• 2b · Program service revenue: OTHER PROGRAM REVENUE

  total $64,216 · related or exempt $64,216

• 2f · All other program service revenue

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

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 11d · All other revenue

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

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $3,146,997 · program services $2,092,933 · management and general $1,054,064

• 8 · Pension plan contributions

  total $30,203 · program services $20,087 · management and general $10,116

• 9 · Other employee benefits

  total $794,100 · program services $528,122 · management and general $265,978

• 10 · Payroll taxes

  total $412,483 · program services $274,325 · management and general $138,158

• 11g · Fees: other

  total $6,537,455 · program services $6,313,299 · management and general $224,156 · fundraising $0

• 13 · Office expenses

  total $275,600 · program services $210,618 · management and general $64,982

• 16 · Occupancy

  total $271,508 · program services $207,491 · management and general $64,017

• 17 · Travel

  total $6,224 · program services $4,756 · management and general $1,468

• 19 · Conferences, conventions and meetings

  total $3,961 · program services $3,027 · management and general $934

• 23 · Insurance

  total $684,697 · program services $523,257 · management and general $161,440

• 24a · Other expenses: MEDICAL SUPPLIES & DRUGS

  total $582,021 · program services $582,021

• 24b · Other expenses: LICENSES, DUES, SUBSCRIPTION

  total $20,885 · program services $15,961 · management and general $4,924

• 24e · All other expenses

  total $10,388 · program services $7,939 · management and general $2,449 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,200 · end of year $500

• 2 · Savings and temporary cash investments

  beginning of year $355,482 · end of year $494,515

• 4 · Accounts receivable

  beginning of year $800,874 · end of year $715,197

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

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

  $0

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

  $0

• 10c · Land, buildings and equipment, net

  beginning of year $0 · end of year $0

• 11 · Investments: publicly traded securities

  beginning 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 $0

• 15 · Other assets

  beginning of year $356,005 · end of year $274,425

• 17 · Accounts payable and accrued expenses

  beginning of year $555,589 · end of year $383,894

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $364,329 · end of year $288,584

• 27 · Net assets without donor restrictions

  beginning of year $593,643 · end of year $812,159

• 28 · Net assets with donor restrictions

  beginning of year $0

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

ARMSTRONG COUNTY MEMORIAL HOSPITAL, A RELATED ORGANIZATION, USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - WRITTEN EMPLOYMENT CONTRACT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) NONQUALIFIED RETIREMENT PLAN AND RECEIVED THE FOLLOWING 457(F) CONTRIBUTIONS OR DISTRIBUTIONS: DISTRIBUTIONS: - $55,000 JOHN I. LEWIS - $173,181 MATTHEW KOCIOLA CONTRIBUTIONS: - $51,199 MATTHEW KOCIOLA - $18,087 NICHOLE GERACI THE 457(F) PLAN THAT ARMSTRONG COUNTY MEMORIAL HOSPITAL ESTABLISHED FOR A SELECT GROUP OF MANAGEMENT INCLUDES THE FOLLOWING TERMS: A PARTICIPANT SHALL BECOME FULLY VESTED IN HIS DEFERRED COMPENSATION ACCOUNT AND INCOME, GAINS AND LOSSES ATTRIBUTABLE THERETO, IF HE REMAINS IN SERVICE WITH THE EMPLOYER UNTIL THE FIRST OF THE FOLLOWING EVENTS OCCUR: (A) THE DEATH OF THE PARTICIPANT; (B) THE DISABILITY OF THE PARTICIPANT; (C) THE DATE THE PARTICIPANT ATTAINS AGE 65; OR (D) THE DATE A PARTICIPANT IS TERMINATED FROM EMPLOYMENT WITH THE EMPLOYER DUE TO A CHANGE OF CONTROL EVENT. (E) THE PARTICIPANT WILL BE VESTED AT 5 YEARS, AT WHICH TIME PAYMENTS WILL BEGIN. UPON VESTING, THE DEFERRED COMPENSATION ACCOUNT WILL BE INCLUDIBLE IN THE GROSS INCOME OF THE PARTICIPANT PURSUANT TO CODE SECTION 457(F).

Schedule J, Part II, Column (B)(ii) BONUS PAYMENTS

MANAGEMENT USES MGMA PUBLISHED STANDARDS TO ESTABLISH A BASE SALARY FOR PROVIDERS. IN ADDITION TO THE BASE SALARY, PROVIDERS HAVE THE ABILITY TO EARN INCENTIVES BASED UPON THEIR PRODUCTIVITY AS REFLECTED IN WORK RVU MEASURES. IN ADDITION, THE CEO PRESENTS GOALS TO THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF WHAT THE ORGANIZATION HOPES TO ACHIEVE DURING EACH FISCAL YEAR. THESE GOALS ARE BASED ON REVENUES NET EARNINGS AND OTHER MEASURES. DEPENDING ON THE RESULTS, THE EXECUTIVE COMMITTEE OF THE BOARD, WITH INPUT FROM THE CEO, DETERMINES WHAT AMOUNT OF BONUSES (IF ANY) WILL BE PAID. IF APPROVED, BONUSES ARE PAID BY ARMSTRONG COUNTY MEMORIAL HOSPITAL.