Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $4,650,012

• 1e · Government grants (contributions)

  $344,183

• 1f · All other contributions, gifts and grants

  $2,075

• 2a · Program service revenue: NET PATIENT REVENUE

  total $11,524,657 · related or exempt $11,524,657

• 2b · Program service revenue: QAAP REVENUE

  total $1,015,104 · related or exempt $1,015,104

• 3 · Investment income

  total $90 · excluded $90

• 11a · Other revenue: CAFETERIA EMPLOYEE REVENUE

  total $35,126 · excluded $35,126

• 11b · Other revenue: OUTSIDE SERVICE REVENUE

  total $8,497 · related or exempt $8,497

• 11e · Other revenue, total

  $43,623

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $10,230,746 · program services $9,431,215 · management and general $799,531

• 9 · Other employee benefits

  total $1,886,551 · program services $1,762,995 · management and general $123,556

• 10 · Payroll taxes

  total $631,810 · program services $593,450 · management and general $38,360

• 11g · Fees: other

  total $276,938 · program services $221,109 · management and general $55,829

• 12 · Advertising and promotion

  total $958 · management and general $958

• 13 · Office expenses

  total $658,592 · program services $590,551 · management and general $68,041

• 16 · Occupancy

  total $355,799 · program services $347,033 · management and general $8,766

• 17 · Travel

  total $867 · program services $595 · management and general $272

• 19 · Conferences, conventions and meetings

  total $4,408 · program services $3,585 · management and general $823

• 20 · Interest

  total $573,820 · program services $488,771 · management and general $85,049

• 22 · Depreciation, depletion and amortization

  total $542,900 · program services $462,434 · management and general $80,466

• 23 · Insurance

  total $70,464 · program services $38,905 · management and general $31,559

• 24a · Other expenses: QAAP EXPENSE

  total $709,987 · program services $709,987

• 24b · Other expenses: MEDICAL SUPPLY

  total $564,865 · program services $561,224 · management and general $3,641

• 24c · Other expenses: BHG/BHF ALLOCATION

  total $318,733 · program services $175,983 · management and general $142,750

• 24d · Other expenses: BAD DEBT EXPENSE

  total $90,000 · program services $90,000

• 24e · All other expenses

  total $101,085 · program services $90,380 · management and general $10,705

Balance sheet

Part X, book values.

• 4 · Accounts receivable

  beginning of year $2,918,396 · end of year $2,617,647

• 8 · Inventories for sale or use

  beginning of year $35,259 · end of year $38,082

• 9 · Prepaid expenses and deferred charges

  beginning of year $80,356 · end of year $71,591

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

  $19,524,049

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

  $6,144,933

• 10c · Land, buildings and equipment, net

  beginning of year $13,912,034 · end of year $13,379,116

• 15 · Other assets

  beginning of year $47,021 · end of year $830,303

• 17 · Accounts payable and accrued expenses

  beginning of year $1,124,381 · end of year $1,054,487

• 20 · Tax-exempt bond liabilities

  beginning of year $15,436,601 · end of year $14,893,805

• 25 · Other liabilities

  beginning of year $4,907 · end of year $49

• 27 · Net assets without donor restrictions

  beginning of year $427,177 · end of year $988,398

The filer's explanations (Part III)

PART I, LINE 1A

THE BOARD OF DIRECTORS IS NOT DIRECTLY COMPENSATED. SPOUSAL TRAVEL AND HEALTH CLUB DUES ARE AVAILABLE FOR THE BOARD OF DIRECTORS. THOSE WHO PARTICIPATE RECEIVE A 1099 AND THE DUES ARE TREATED AS A TAXABLE FRINGE BENEFIT.

PART I, LINE 3

BRONSON HEALTHCARE GROUP, A RELATED ORGANIZATION, USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY AND/OR STUDY AND APPROVAL BY BOARD AND/OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATIONS CEO/EXECUTIVE DIRECTOR.

PART I, LINE 4B:

THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN OF A RELATED ENTITY, BRONSON HEALTHCARE GROUP, AND RECEIVED A DISTRIBUTION FROM OR HAD AMOUNTS VEST IN THE PLAN DURING 2023: REINOEHL, SUSAN $72,497 SERP DISTRIBUTION FALAHEE JR., JAMES B $78,801 SERP DISTRIBUTION EAST, REBECCA $95,326 SERP DISTRIBUTION JONES JR, JOHN $148,316 SERP DISTRIBUTION LARSON, SCOTT D $100,300 SERP DISTRIBUTION MANNS, BILL $534,739 SERP DISTRIBUTION HARRELSON, KATHLEEN $102,626 SERP DISTRIBUTION THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN OF A RELATED ENTITY, BRONSON HEALTHCARE GROUP, AND RECEIVED A CONTRIBUTION TO THE PLAN. UNDER THE PLAN, CONTRIBUTIONS ARE SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE AND VEST FIVE YEARS AFTER AMOUNTS ARE INITIALLY CONTRIBUTED. WAY, MICHAEL $59,326 SERP CONTRIBUTION REINOEHL, SUSAN $62,277 SERP CONTRIBUTION FALAHEE JR., JAMES B $87,399 SERP CONTRIBUTION LARSON, SCOTT D $96,527 SERP CONTRIBUTION EAST, REBECCA $99,148 SERP CONTRIBUTION MANNS, BILL $773,187 SERP CONTRIBUTION JOHNSON, CHERYL $63,870 SERP CONTRIBUTION

Related partnerships

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

• HNI LEASING LLC

  SUPPORT SERVICES · MI

• HOSPITAL NETWORK VENTURES

  SUPPORT SERVICES · MI

• BRONSON AMBULATORY SURGERY CENTER LLC

  SUPPORT SERVICES · MI

Related corporations and trusts

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

• BRONSON MANAGEMENT SERVICES CORPORATION

  C · OTHER MEDICAL SERVICES · MI

• BRONSON LIFESTYLE IMPROVEMENT AND RESEARCH CENTER

  C · REHABILITATION SERVICES · MI