Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $38,000

• 1e · Government grants (contributions)

  $1,614,639

• 1f · All other contributions, gifts and grants

  $35,438

• 2a · Program service revenue: PATIENT REVENUE

  total $17,775,841 · related or exempt $17,775,841

• 2b · Program service revenue: OTHER PATIENT REVENUE

  total $296,791 · related or exempt $296,791

• 3 · Investment income

  total $92,110 · excluded $92,110

• 6a · Gross rents

  real property $159,811

• 6b · Less rental expenses

  real property $12,508

• 6c · Rental income or loss

  real property $147,303

• 6d · Net rental income or loss

  total $147,303 · excluded $147,303

• 7a · Gross sales of assets other than inventory

  securities $355,374

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

  securities $328,964

• 7c · Gain or loss

  securities $26,410

• 7d · Net gain or loss

  total $26,410 · excluded $26,410

• 11a · Other revenue: CAFETERIA

  total $26,374 · excluded $26,374

• 11e · Other revenue, total

  $26,374

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $35,840 · program services $35,840

• 5 · Compensation of officers, directors and key employees

  total $648,562 · management and general $648,562

• 7 · Other salaries and wages

  total $7,848,282 · program services $6,418,005 · management and general $1,430,277

• 8 · Pension plan contributions

  total $283,830 · program services $234,304 · management and general $49,526

• 9 · Other employee benefits

  total $629,295 · program services $516,032 · management and general $113,263

• 10 · Payroll taxes

  total $587,109 · program services $489,236 · management and general $97,873

• 11b · Fees: legal

  total $8,902 · management and general $8,902

• 11c · Fees: accounting

  total $269,483 · management and general $269,483

• 11f · Fees: investment management

  total $9,656 · management and general $9,656

• 11g · Fees: other

  total $2,729,151 · program services $1,952,020 · management and general $777,131

• 12 · Advertising and promotion

  total $18,422 · program services $4,762 · management and general $13,660

• 13 · Office expenses

  total $140,468 · program services $94,774 · management and general $45,694

• 14 · Information technology

  total $1,112 · program services $861 · management and general $251

• 16 · Occupancy

  total $330,631 · program services $329,180 · management and general $1,451

• 17 · Travel

  total $20,564 · program services $10,178 · management and general $10,386

• 19 · Conferences, conventions and meetings

  total $23,010 · program services $16,253 · management and general $6,757

• 20 · Interest

  total $344,180 · management and general $344,180

• 22 · Depreciation, depletion and amortization

  total $1,767,303 · program services $1,767,303

• 23 · Insurance

  total $204,121 · program services $378 · management and general $203,743

• 24a · Other expenses: MEDICAL SUPPLIES

  total $1,101,787 · program services $1,101,787

• 24b · Other expenses: BAD DEBT EXPENSE

  total $1,024,371 · program services $1,024,371

• 24c · Other expenses: REPAIRS AND MAINTENANCE

  total $395,134 · program services $395,134

• 24d · Other expenses: BED TAXES

  total $115,171 · program services $115,171

• 24e · All other expenses

  total $349,244 · program services $324,301 · management and general $24,943

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,540,543 · end of year $2,415,779

• 2 · Savings and temporary cash investments

  beginning of year $898,465 · end of year $60,310

• 3 · Pledges and grants receivable

  end of year $1,560

• 4 · Accounts receivable

  beginning of year $2,347,572 · end of year $3,483,961

• 7 · Other notes and loans receivable

  beginning of year $93,000 · end of year $93,000

• 8 · Inventories for sale or use

  beginning of year $458,731 · end of year $502,380

• 9 · Prepaid expenses and deferred charges

  beginning of year $125,589 · end of year $156,458

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

  $26,871,691

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

  $16,469,689

• 10c · Land, buildings and equipment, net

  beginning of year $11,364,228 · end of year $10,402,002

• 11 · Investments: publicly traded securities

  beginning of year $1,052,925 · end of year $1,956,501

• 15 · Other assets

  beginning of year $4,253,460 · end of year $4,282,727

• 17 · Accounts payable and accrued expenses

  beginning of year $3,245,184 · end of year $2,483,974

• 20 · Tax-exempt bond liabilities

  beginning of year $8,000,000 · end of year $8,000,000

• 21 · Escrow or custodial account liability

  beginning of year $75,286 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $416,500

• 25 · Other liabilities

  beginning of year $0 · end of year $282,014

• 27 · Net assets without donor restrictions

  beginning of year $11,389,070 · end of year $12,581,718

• 28 · Net assets with donor restrictions

  beginning of year $8,473 · end of year $6,972

The filer's explanations (Part III)

FORM 990 SCHEDULE J

KRISTI GATRELL, THE CEO OF BIG HORN HOSPITAL ASSOCIATION, IS PAID BY BILLINGS CLINIC, AN UNRELATED ORGANIZATION. KRISTI RECEIVED THE FOLLOWING FROM BILLINGS CLINIC FOR SERVICES TO BIG HORN HOSPITAL: COMPENSATION- $172,084 RETIREMENT AND OTHER DEFERRED COMPENSATION- $2,039 NONTAXABLE BENEFITS- $18,447