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Nonprofiteer
← MEMORIAL HOSPITAL

Form 990 for tax year 2023

Filed by MEMORIAL HOSPITAL.

Totals

Total revenue
$298,580,876
Total expenses
$292,464,445
Contributions and grants received
$716,910
Grants paid
$0
Program service revenue
$291,540,581
Investment income
$1,785,612
Other revenue
$4,537,773
Total assets, end of year
$196,134,747
Total liabilities, end of year
$88,065,026
Net assets or fund balances, end of year
$108,069,721
Program services expenses (Part IX)
$254,862,102
Management and general expenses
$37,401,294
Fundraising expenses
$201,049
Program service expenses (Part III)
$254,862,102

Program services were 87.1% 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.

  • 1d · Related organizations

    $78,073

  • 1e · Government grants (contributions)

    $638,837

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

    total $288,866,403 · related or exempt $288,866,403

  • 2b · Program service revenue: PHYSICIAN REVENUE

    total $2,623,255 · related or exempt $2,623,255

  • 2c · Program service revenue: BILLING SERVICE REVENUE

    total $50,923 · unrelated business $50,923

  • 3 · Investment income

    total $1,561,081 · excluded $1,561,081

  • 6a · Gross rents

    real property $2,723,493

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $2,723,493

  • 6d · Net rental income or loss

    total $2,723,493 · related or exempt $2,723,493

  • 7a · Gross sales of assets other than inventory

    securities $288,109

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

    securities $0 · other assets $63,578

  • 7c · Gain or loss

    securities $288,109 · other assets -$63,578

  • 7d · Net gain or loss

    total $224,531 · excluded $224,531

  • 11a · Other revenue: WELLNESS CENTER

    total $960,221 · unrelated business $960,221

  • 11b · Other revenue: CAFETERIA REVENUE

    total $854,059 · excluded $854,059

  • 11e · Other revenue, total

    $1,814,280

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $4,271,723 · management and general $4,271,723

  • 7 · Other salaries and wages

    total $106,263,521 · program services $97,635,392 · management and general $8,471,733 · fundraising $156,396

  • 8 · Pension plan contributions

    total $1,873,123 · program services $1,832,607 · management and general $40,516

  • 9 · Other employee benefits

    total $12,112,140 · program services $11,719,530 · management and general $372,840 · fundraising $19,770

  • 10 · Payroll taxes

    total $6,940,428 · program services $6,138,390 · management and general $802,038

  • 11b · Fees: legal

    total $632,691 · management and general $632,691

  • 11c · Fees: accounting

    total $132,953 · management and general $132,953

  • 11f · Fees: investment management

    total $122,499 · management and general $122,499

  • 11g · Fees: other

    total $17,453,846 · program services $15,235,637 · management and general $2,217,487 · fundraising $722

  • 12 · Advertising and promotion

    total $492,116 · program services $6,638 · management and general $485,478

  • 13 · Office expenses

    total $1,444,664 · program services $1,252,477 · management and general $192,187

  • 14 · Information technology

    total $454,913 · program services $144,375 · management and general $310,538

  • 16 · Occupancy

    total $14,370,073 · program services $12,922,994 · management and general $1,425,226 · fundraising $21,853

  • 17 · Travel

    total $235,844 · program services $165,905 · management and general $69,939

  • 19 · Conferences, conventions and meetings

    total $106,749 · program services $64,813 · management and general $41,936

  • 20 · Interest

    total $1,517,479 · program services $1,513,269 · management and general $4,210

  • 22 · Depreciation, depletion and amortization

    total $9,122,099 · program services $280,926 · management and general $8,841,173

  • 23 · Insurance

    total $1,033,958 · program services $706,644 · management and general $327,314

  • 24a · Other expenses: PHARMACEUTICAL EXPENSES

    total $67,889,904 · program services $67,889,904

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $20,570,570 · program services $20,561,170 · management and general $9,400

  • 24c · Other expenses: PROVISION FOR BAD DEBTS

    total $9,270,631 · program services $1,144,548 · management and general $8,126,083

  • 24d · Other expenses: QAAP TAX EXPENSE

    total $8,066,484 · program services $8,066,484

  • 24e · All other expenses

    total $8,086,037 · program services $7,580,399 · management and general $503,330 · fundraising $2,308

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,595,270 · end of year $7,159,490

  • 2 · Savings and temporary cash investments

    beginning of year $30,053 · end of year $30,137

  • 4 · Accounts receivable

    beginning of year $24,846,140 · end of year $25,847,352

  • 8 · Inventories for sale or use

    beginning of year $5,159,998 · end of year $5,968,183

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,443,779 · end of year $1,706,408

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

    $200,052,336

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

    $104,486,126

  • 10c · Land, buildings and equipment, net

    beginning of year $100,872,300 · end of year $95,566,210

  • 12 · Investments: other securities

    beginning of year $37,133,135 · end of year $36,275,072

  • 14 · Intangible assets

    beginning of year $5,324,803 · end of year $4,504,737

  • 15 · Other assets

    beginning of year $12,773,647 · end of year $19,077,158

  • 17 · Accounts payable and accrued expenses

    beginning of year $26,443,470 · end of year $29,403,496

  • 20 · Tax-exempt bond liabilities

    beginning of year $56,615,385 · end of year $52,666,006

  • 23 · Secured mortgages and notes payable

    beginning of year $2,642,961 · end of year $2,391,965

  • 25 · Other liabilities

    beginning of year $5,669,514 · end of year $3,603,559

  • 27 · Net assets without donor restrictions

    beginning of year $99,807,795 · end of year $108,069,721

Mission and programs · 2023

Mission

TO PROMOTE HEALTH AND PROVIDE QUALITY COMPASSIONATE HEALTHCARE IN OUR REGION THROUGH A COMMITMENT TO SERVICE EXCELLENCE, TEAMWORK AND INNOVATION.

Activities or mission (Part I)

TO PROVIDE HEALTHCARE SERVICES TO PATIENTS.

  • A MEDICAL AND SURGICAL HOSPITAL THAT PROVIDES INPATIENT AND OUTPATIENT SERVICES TO ALL PATIENTS.INPATIENT DISCHARGES: 3,802, PATIENT DAYS: 21,895, INPATIENT SURGERIES: 726, BIRTHS: 431

    Expenses $52,539,062 · Revenue $91,104,148

  • ANCILLARY SERVICES (OUTPATIENT VISITS: 252,511, OUTPATIENT SURGERIES: 4,103, PAIN MANAGEMENT VISITS: 6,262

    Expenses $97,670,088 · Revenue $170,338,420

  • MMA SERVICES (PHYSICIAN CLINICS, MMA RVU'S: 484,867

    Expenses $76,353,607 · Revenue $29,202,177

  • ALL OTHER PROGRAM SERVICES

    Expenses $28,299,345 · Revenue $3,568,406

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brian L Long

    EXECUTIVE DIRECTOR/CEO

    Total calculated
    $708,137
    From this org
    $687,747
    From related orgs
    $0
    Other
    $20,390
    Hours/week
    58 + 2 related

    Schedule J breakdown matched by us

    Base
    $645,410
    Bonus
    $42,337
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $13,790
    Filer's total
    $708,137

  • Michael B Kramer Do

    MEMBER

    Total calculated
    $493,615
    From this org
    $471,239
    From related orgs
    $0
    Other
    $22,376
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $281,856
    Bonus
    $189,383
    Other
    $0
    Deferred
    $6,253
    Nontaxable benefits
    $16,123
    Filer's total
    $493,615

  • Barbara Bakeromerod

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael L Ash

    MEMBER

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Wilfred Bill A Farrell

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Margaret R Frey Do

    MEMBER

    Total calculated
    $354,452
    From this org
    $327,042
    From related orgs
    $0
    Other
    $27,410
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $327,042
    Bonus
    $0
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $20,810
    Filer's total
    $354,452

  • Shana M Espinoza

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Thomas E Campbell

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Anthony A Patsy Do

    MEMBER

    Total calculated
    $358,803
    From this org
    $333,899
    From related orgs
    $0
    Other
    $24,904
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $307,914
    Bonus
    $25,985
    Other
    $0
    Deferred
    $6,220
    Nontaxable benefits
    $18,684
    Filer's total
    $358,803

  • Joseph E Testa Do

    MEMBER

    Total calculated
    $513,863
    From this org
    $486,217
    From related orgs
    $0
    Other
    $27,646
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $485,217
    Bonus
    $1,000
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $21,046
    Filer's total
    $513,863

  • Bruce J Wenzlick

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Gregory P Bontrager

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jerry D Walden

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Tony M Young

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jorri Tremain

    CFO

    Total calculated
    $259,058
    From this org
    $251,067
    From related orgs
    $0
    Other
    $7,991
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $244,216
    Bonus
    $6,851
    Other
    $0
    Deferred
    $4,993
    Nontaxable benefits
    $2,998
    Filer's total
    $259,058

  • Joseph M Bustamante Do

    CHIEF MEDICAL OFFICER

    Total calculated
    $404,127
    From this org
    $383,413
    From related orgs
    $0
    Other
    $20,714
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $383,413
    Bonus
    $0
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $14,114
    Filer's total
    $404,127

  • Thomas Kurtz

    COO

    Total calculated
    $295,699
    From this org
    $271,510
    From related orgs
    $0
    Other
    $24,189
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $262,333
    Bonus
    $9,177
    Other
    $0
    Deferred
    $5,486
    Nontaxable benefits
    $18,703
    Filer's total
    $295,699

  • James J Faysal Do

    VICE CHIEF OF STAFF

    Total calculated
    $427,059
    From this org
    $399,729
    From related orgs
    $0
    Other
    $27,330
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $362,429
    Bonus
    $37,300
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $20,730
    Filer's total
    $427,059

  • Abbie Majzel

    VP OF TALENT MANAGEMENT

    Total calculated
    $212,280
    From this org
    $204,201
    From related orgs
    $0
    Other
    $8,079
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $204,201
    Bonus
    $0
    Other
    $0
    Deferred
    $4,168
    Nontaxable benefits
    $3,911
    Filer's total
    $212,280

  • Joyce Bremer

    VP PHYSICIAN PRACTICE MANAGEMENT

    Total calculated
    $244,630
    From this org
    $226,653
    From related orgs
    $0
    Other
    $17,977
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $222,374
    Bonus
    $4,279
    Other
    $0
    Deferred
    $4,536
    Nontaxable benefits
    $13,441
    Filer's total
    $244,630

  • Ramy M Kurdi

    PHYSICIAN

    Total calculated
    $1,129,948
    From this org
    $1,101,804
    From related orgs
    $0
    Other
    $28,144
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,081,804
    Bonus
    $20,000
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $21,544
    Filer's total
    $1,129,948

  • Tarek R Pacha

    PHYSICIAN

    Total calculated
    $1,039,614
    From this org
    $1,015,709
    From related orgs
    $0
    Other
    $23,905
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $704,048
    Bonus
    $311,661
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $17,305
    Filer's total
    $1,039,614

  • Brett Walker

    PHYSICIAN

    Total calculated
    $890,776
    From this org
    $862,349
    From related orgs
    $0
    Other
    $28,427
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $862,349
    Bonus
    $0
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $21,827
    Filer's total
    $890,776

  • Ashraf M Elbanna

    PHYSICIAN

    Total calculated
    $901,689
    From this org
    $879,688
    From related orgs
    $0
    Other
    $22,001
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $850,688
    Bonus
    $29,000
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $15,401
    Filer's total
    $901,689

  • Ira Stanley Frye

    PHYSICIAN

    Total calculated
    $842,913
    From this org
    $815,240
    From related orgs
    $0
    Other
    $27,673
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $381,957
    Bonus
    $433,283
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $21,073
    Filer's total
    $842,913

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

Answered yes

  • 1a · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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)

PART I, LINE 1A
PHYSICIANS LISTED IN FORM 990, PART VII (AS WELL AS ALL THE PHYSICIANS ON STAFF) ARE GENERALLY ALLOWED $4,000/YEAR PER THEIR CONTRACTS. USUALLY, THIS MONEY IS USED FOR BOOKS AND CONTINUING EDUCATION. THIS IS NOT REPORTED AS TAXABLE COMPENSATION TO THE PHYSICIANS.
PART I, LINE 7
MEMORIAL BONUSES ARE BASED ON OPERATING TARGETS BUT ARE PAID OUT AT THE DISCRETION AND APPROVAL OF THE BOARD OF DIRECTORS.

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.

  • MEMORIAL HEALTHCARE FOUNDATION

    501(C)(3) · TO PROVIDE FUND DEVELOPMENT SERVICES TO ASSIST MEMORIAL · MI · controlled entity

    Directly controlled by MEMORIAL HOSPITAL

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.

Disregarded entities

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

  • MEMORIAL ASSISTED LIVING LLC

    PROVIDE HOUSING AND SUPPORT FOR THE ELDERLY · MI · income -$24,240 · assets $6,741,097

    Directly controlled by MEMORIAL HOSPITAL

Related partnerships

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

  • MEMORIAL HEALTHCARE PAIN MANAGEMENT

    RELATED · PROVIDE OUTPATIENT PAIN MANAGEMENT SERVICES · MI · 51% owned · share of income $231,970 · share of assets $445,551

    Directly controlled by MEMORIAL HOSPITAL

Related corporations and trusts

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

  • MHC DEVELOPEMENT CORPORATION

    C · DEVELOPMENT OF ASSISTED LIVING PROPERTY · MI · 100% owned · share of income -$4,168 · share of assets $4,447,147 · controlled entity

    Directly controlled by MEMORIAL HOSPITAL

Provenance

Return type
form_990
Tax year
2023
Filed
14 November 2024
IRS schema version
2023v5.1
Source object
202443209349304634

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