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Nonprofiteer
← MEMORIAL HEALTH CARE SYSTEMS

Form 990 for tax year 2023

Filed by MEMORIAL HEALTH CARE SYSTEMS.

Totals

Total revenue
$47,067,228
Total expenses
$43,918,325
Contributions and grants received
$369,906
Grants paid
$750,000
Program service revenue
$43,865,604
Investment income
$2,892,877
Other revenue
-$61,159
Total assets, end of year
$102,764,564
Total liabilities, end of year
$5,226,499
Net assets or fund balances, end of year
$97,538,065
Program services expenses (Part IX)
$37,311,286
Management and general expenses
$6,554,231
Fundraising expenses
$52,808
Program service expenses (Part III)
$37,311,286

Program services were 85.0% 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

    $265,136

  • 1e · Government grants (contributions)

    $59,083

  • 1f · All other contributions, gifts and grants

    $45,687

  • 2a · Program service revenue: PATIENT SERVICE REVENUE

    total $39,391,620 · related or exempt $39,391,620

  • 2b · Program service revenue: PHARMACY AND 340B REVENUE

    total $4,473,984 · related or exempt $4,473,984

  • 3 · Investment income

    total $1,618,282 · excluded $1,618,282

  • 7a · Gross sales of assets other than inventory

    securities $4,088,733 · other assets $16,036

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

    securities $2,734,079 · other assets $96,095

  • 7c · Gain or loss

    securities $1,354,654 · other assets -$80,059

  • 7d · Net gain or loss

    total $1,274,595 · excluded $1,274,595

  • 11a · Other revenue: DAY CARE REVENUE

    total $169,033 · excluded $169,033

  • 11b · Other revenue: DIETARY REVENUE

    total $29,829 · excluded $29,829

  • 11c · Other revenue: MISCELLANEOUS

    total $2,617 · related or exempt $2,617

  • 11d · All other revenue

    total -$262,638 · excluded -$262,638

  • 11e · Other revenue, total

    -$61,159

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $750,000 · program services $750,000

  • 5 · Compensation of officers, directors and key employees

    total $922,809 · management and general $922,809

  • 7 · Other salaries and wages

    total $18,903,233 · program services $16,173,390 · management and general $2,707,751 · fundraising $22,092

  • 8 · Pension plan contributions

    total $672,318 · program services $571,985 · management and general $99,440 · fundraising $893

  • 9 · Other employee benefits

    total $3,780,181 · program services $3,149,871 · management and general $624,835 · fundraising $5,475

  • 10 · Payroll taxes

    total $1,292,938 · program services $1,067,171 · management and general $224,353 · fundraising $1,414

  • 11b · Fees: legal

    total $8,379 · management and general $8,379

  • 11c · Fees: accounting

    total $49,874 · management and general $49,874

  • 11f · Fees: investment management

    total $35,293 · management and general $35,293

  • 11g · Fees: other

    total $5,515,904 · program services $4,747,350 · management and general $766,814 · fundraising $1,740

  • 12 · Advertising and promotion

    total $87,590 · program services $4,666 · management and general $81,905 · fundraising $1,019

  • 13 · Office expenses

    total $2,028,505 · program services $1,583,454 · management and general $427,321 · fundraising $17,730

  • 14 · Information technology

    total $13,107 · management and general $13,107

  • 16 · Occupancy

    total $540,399 · program services $483,691 · management and general $56,708

  • 22 · Depreciation, depletion and amortization

    total $3,015,227 · program services $2,682,877 · management and general $332,350

  • 23 · Insurance

    total $352,742 · program services $313,861 · management and general $38,881

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $5,424,360 · program services $5,424,360

  • 24b · Other expenses: FOOD

    total $200,748 · program services $200,748

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $194,178 · program services $51,748 · management and general $140,259 · fundraising $2,171

  • 24d · Other expenses: TRAINING & EDUCATION

    total $103,380 · program services $78,954 · management and general $24,152 · fundraising $274

  • 24e · All other expenses

    total $27,160 · program services $27,160

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,133 · end of year $2,134

  • 2 · Savings and temporary cash investments

    beginning of year $35,225,670 · end of year $33,906,744

  • 4 · Accounts receivable

    beginning of year $6,174,146 · end of year $5,693,061

  • 7 · Other notes and loans receivable

    beginning of year $49,375 · end of year $36,875

  • 8 · Inventories for sale or use

    beginning of year $660,452 · end of year $711,674

  • 9 · Prepaid expenses and deferred charges

    beginning of year $601,905 · end of year $527,496

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

    $54,253,785

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

    $34,844,187

  • 10c · Land, buildings and equipment, net

    beginning of year $20,589,482 · end of year $19,409,598

  • 11 · Investments: publicly traded securities

    beginning of year $24,205,076 · end of year $33,051,096

  • 12 · Investments: other securities

    beginning of year $9,114,182 · end of year $9,379,981

  • 15 · Other assets

    beginning of year $0 · end of year $45,905

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,313,664 · end of year $3,656,531

  • 25 · Other liabilities

    beginning of year $1,833,085 · end of year $1,569,968

  • 27 · Net assets without donor restrictions

    beginning of year $83,125,863 · end of year $88,394,868

  • 28 · Net assets with donor restrictions

    beginning of year $8,349,809 · end of year $9,143,197

Mission and programs · 2023

Mission

WE ENHANCE THE QUALITY OF LIFE FOR INDIVIDUALS IN OUR COMMUNITIES BY PROVIDING EXCELLENCE IN HEALTH CARE SERVICES IN THE MOST APPROPRIATE SETTINGS.

Activities or mission (Part I)

WE PROVIDE HOSPITAL ACUTE INPATIENT, SKILLED NURSING, AND OUTPATIENT SERVICES FOR THE RESIDENTS OF OUR COMMUNITY. WE PROVIDE FAMILY PRACTICE PHYSICIAN CLINIC SERVICES TO THE COMMUNITIES IN OUR SERVICE AREA.

  • HOSPITAL OUTPATIENT SERVICES - THE HOSPITAL PROVIDES OUTPATIENT DIAGNOSTIC, THERAPEUTIC, SURGICAL AND EMERGENCY SERVICES TO THE COMMUNITY. THERE WERE APPROXIMATELY 41,265 OUTPATIENT VISITS THIS YEAR.

    Expenses $20,945,488 · Revenue $25,493,771

  • FAMILY PRACTICE PHYSICIAN CLINIC SERVICES - THE ORGANIZATION PROVIDES 9 BOARD CERTIFIED FAMILY PRACTICE PHYSICIANS AND 5 PHYSICIAN ASSISTANTS THAT STAFF THE CLINICS IN SEWARD, MILFORD AND UTICA. THESE CLINICS OFFER THE MAIN SOURCE OF PRIMARY CARE FOR THE COMMUNITY. THERE WERE APPROXIMATELY 29,380 OFFICE VISITS THIS YEAR.

    Expenses $7,874,188 · Revenue $8,187,493

  • HOSPITAL ACUTE INPATIENT, SKILLED NURSING AND ASSISTED LIVING SERVICES - THE HOSPITAL PROVIDES THREE DIFFERENT LEVELS OF INPATIENT SERVICES TO THE COMMUNITY TO MEET THE LEVEL OF CARE NEEDS FOR EACH PATIENT, INCLUDING DELIVERY AND NURSERY SERVICES. THERE WERE APPROXIMATELY 4,097 PATIENT DAYS THIS YEAR.

    Expenses $4,563,399 · Revenue $5,554,334

  • FAMILY PHARMACY AND OTHER SERVICES.

    Expenses $3,928,211 · Grants $750,000 · Revenue $4,632,623

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

Listed in Part VII

  • Mike Hecker

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    8
  • Donna Havener

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    5
  • Mike Tomes

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    5
  • Lana Daws

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • Kevin Wingard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • Brad Perdue

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4
  • Jill Eberspacher

    DIRECTOR THRU 01/24

    Total calculated
    $0
    Hours/week
    4
  • Greg Jerger

    CHIEF FINANCIAL OFFICER

    Total calculated
    $429,709
    From this org
    $376,019
    From related orgs
    $0
    Other
    $53,690
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $327,944
    Bonus
    $48,075
    Other
    $0
    Deferred
    $13,200
    Nontaxable benefits
    $41,927
    Filer's total
    $431,146
  • Roger Reamer

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $463,660
    From this org
    $411,060
    From related orgs
    $0
    Other
    $52,600
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $360,037
    Bonus
    $51,023
    Other
    $0
    Deferred
    $13,200
    Nontaxable benefits
    $40,857
    Filer's total
    $465,117
  • James Plasek

    PHYSICIAN

    Total calculated
    $527,480
    From this org
    $460,764
    From related orgs
    $0
    Other
    $66,716
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $235,673
    Bonus
    $224,953
    Other
    $138
    Deferred
    $13,200
    Nontaxable benefits
    $56,191
    Filer's total
    $530,155
  • Joel Gabriel

    PHYSICIAN

    Total calculated
    $389,020
    From this org
    $321,974
    From related orgs
    $0
    Other
    $67,046
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $235,673
    Bonus
    $86,241
    Other
    $60
    Deferred
    $13,176
    Nontaxable benefits
    $56,498
    Filer's total
    $391,648
  • Jared Ketner

    PHYSICIAN

    Total calculated
    $391,937
    From this org
    $324,221
    From related orgs
    $0
    Other
    $67,716
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $235,673
    Bonus
    $88,290
    Other
    $258
    Deferred
    $13,200
    Nontaxable benefits
    $57,193
    Filer's total
    $394,614
  • Trisha Sams

    PHYSICIAN

    Total calculated
    $394,664
    From this org
    $328,134
    From related orgs
    $0
    Other
    $66,530
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $235,673
    Bonus
    $92,323
    Other
    $138
    Deferred
    $13,200
    Nontaxable benefits
    $56,140
    Filer's total
    $397,474
  • Brandon Henley

    PHYSICIAN

    Total calculated
    $380,251
    From this org
    $318,583
    From related orgs
    $0
    Other
    $61,668
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $235,673
    Bonus
    $82,850
    Other
    $60
    Deferred
    $13,048
    Nontaxable benefits
    $51,695
    Filer's total
    $383,326

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 · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE ORGANIZATION PROVIDES A SECTION 162 BONUS PLAN IN WHICH THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER RECEIVE TAXABLE COMPENSATION ON AN ANNUAL BASIS TO PURCHASE LIFE INSURANCE, DISABILITY INSURANCE, AND/OR OTHER INSURANCE BENEFITS. THE BONUS PLAN AND AMOUNT WERE ESTABLISHED BY THE BOARD OF DIRECTORS AND ARE GROSSED-UP PER THE PLAN DESIGN IN ORDER TO PROVIDE A FIXED AMOUNT AFTER TAXES THAT IS AVAILABLE FOR INSURANCE PREMIUMS. THE FULL TAXABLE AMOUNT IS INCLUDED IN BOX 5 OF THE W-2 AND HAS BEEN INCLUDED IN PART II OF THIS SCHEDULE J UNDER COLUMN B(II).
PART I, LINE 5
PHYSICIANS RECEIVE BONUSES BASED ON THEIR INDIVIDUAL PROFESSIONAL CHARGES.

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

  • SEWARD CHANGING THE GAME INC

    $750,000

    CONSTRUCTION OF A WELLNESS CENTER

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.

Related partnerships

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

  • SEWARD URGENT CARE PARTNERSHIP LLC

    RELATED · URGENT CARE · NE · 50% owned · share of income -$180,407 · share of assets $298,093 · general or managing partner

    Directly controlled by MEMORIAL HEALTH CARE SYSTEMS

Related corporations and trusts

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

  • CHARITABLE TRUST

    TRUST · NE · controlled entity

    Directly controlled by MEMORIAL HEALTH CARE SYSTEMS

Provenance

Return type
form_990
Tax year
2023
Filed
17 July 2025
IRS schema version
2023v6.0
Source object
202512029349300726

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