Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $0

• 1b · Membership dues

  $0

• 1c · Fundraising events

  $0

• 1d · Related organizations

  $298,782

• 1e · Government grants (contributions)

  $334,016

• 1f · All other contributions, gifts and grants

  $86,434

• 1g · Noncash contributions included above

  $0

• 2a · Program service revenue: PATIENT SERVICE REVENUE

  total $497,072,592 · related or exempt $497,072,592 · unrelated business $0 · excluded $0

• 2b · Program service revenue: PHARMACY REVENUE

  total $95,588,152 · related or exempt $95,588,152 · unrelated business $0 · excluded $0

• 2c · Program service revenue: MEDICAID ASSESSMENT FEE

  total $27,186,187 · related or exempt $27,186,187 · unrelated business $0 · excluded $0

• 2d · Program service revenue: ENCOMPASS HEALTH REHAB HOSPITAL K-1

  total $5,951,453 · related or exempt $5,776,940 · unrelated business $0 · excluded $174,513

• 2e · Program service revenue: REFERENCE LAB & BIO-MED SVCS

  total $1,635,403 · related or exempt $0 · unrelated business $1,635,403 · excluded $0

• 2f · All other program service revenue

  total $2,408,749 · related or exempt $2,408,749 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $2,362,493 · related or exempt $0 · unrelated business $0 · excluded $2,362,493

• 4 · Income from investment of tax-exempt bond proceeds

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

• 5 · Royalties

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

• 6a · Gross rents

  real property $0 · personal property $0

• 6b · Less rental expenses

  real property $0 · personal property $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

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

• 7a · Gross sales of assets other than inventory

  securities $4,178,395 · other assets $0

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

  securities $3,930,345 · other assets $6,803

• 7c · Gain or loss

  securities $248,050 · other assets -$6,803

• 7d · Net gain or loss

  total $241,247 · related or exempt $0 · unrelated business $0 · excluded $241,247

• 8a · Fundraising events: gross income

  $0

• 8a · Fundraising events: contributions included on line 1c

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0 · unrelated business $0 · excluded $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

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

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

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

• 11a · Other revenue: CAFETERIA/FOOD

  total $4,430,395 · related or exempt $0 · unrelated business $0 · excluded $4,430,395

• 11b · Other revenue: PHYSICIAN FEES

  total $1,343,457 · related or exempt $0 · unrelated business $0 · excluded $1,343,457

• 11c · Other revenue: CLINIC SUPPORT

  total $266,125 · related or exempt $0 · unrelated business $0 · excluded $266,125

• 11d · All other revenue

  total $5,671,781 · related or exempt $0 · unrelated business $319,103 · excluded $5,352,678

• 11e · Other revenue, total

  $11,711,758

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,637,136 · program services $1,637,136

• 2 · Grants to domestic individuals

  total $5,211 · program services $5,211

• 3 · Grants to foreign organizations and individuals

  total $0 · program services $0

• 4 · Benefits paid to or for members

  total $0 · program services $0

• 5 · Compensation of officers, directors and key employees

  total $661,669 · program services $0 · management and general $661,669 · fundraising $0

• 6 · Compensation of disqualified persons

  total $0 · program services $0 · management and general $0 · fundraising $0

• 7 · Other salaries and wages

  total $219,100,737 · program services $156,642,635 · management and general $62,458,102 · fundraising $0

• 8 · Pension plan contributions

  total $10,557,252 · program services $7,547,742 · management and general $3,009,510 · fundraising $0

• 9 · Other employee benefits

  total $19,314,343 · program services $13,808,487 · management and general $5,505,856 · fundraising $0

• 10 · Payroll taxes

  total $15,528,737 · program services $11,102,027 · management and general $4,426,710 · fundraising $0

• 11a · Fees: management

  total $728,703 · program services $520,975 · management and general $207,728 · fundraising $0

• 11b · Fees: legal

  total $463,606 · program services $331,448 · management and general $132,158 · fundraising $0

• 11c · Fees: accounting

  total $119,022 · program services $85,093 · management and general $33,929 · fundraising $0

• 11d · Fees: lobbying

  total $38,248 · program services $27,345 · management and general $10,903 · fundraising $0

• 11e · Fees: professional fundraising services

  total $0 · fundraising $0

• 11f · Fees: investment management

  total $0 · program services $0 · management and general $0 · fundraising $0

• 11g · Fees: other

  total $68,643,005 · program services $49,075,240 · management and general $19,567,765 · fundraising $0

• 12 · Advertising and promotion

  total $571,655 · program services $64,584 · management and general $25,752 · fundraising $481,319

• 13 · Office expenses

  total $6,762,080 · program services $4,834,443 · management and general $1,927,637 · fundraising $0

• 14 · Information technology

  total $4,112,998 · program services $2,940,523 · management and general $1,172,475 · fundraising $0

• 15 · Royalties

  total $0 · program services $0 · management and general $0 · fundraising $0

• 16 · Occupancy

  total $11,582,402 · program services $8,280,657 · management and general $3,301,745 · fundraising $0

• 17 · Travel

  total $1,010,670 · program services $722,563 · management and general $288,107 · fundraising $0

• 18 · Travel or entertainment for public officials

  total $0 · program services $0 · management and general $0 · fundraising $0

• 19 · Conferences, conventions and meetings

  total $143,592 · program services $102,659 · management and general $40,933 · fundraising $0

• 20 · Interest

  total $698,349 · program services $499,274 · management and general $199,075 · fundraising $0

• 21 · Payments to affiliates

  total $0 · program services $0 · management and general $0 · fundraising $0

• 22 · Depreciation, depletion and amortization

  total $16,711,968 · program services $11,947,959 · management and general $4,764,009 · fundraising $0

• 23 · Insurance

  total $1,845,636 · program services $1,319,509 · management and general $526,127 · fundraising $0

• 24a · Other expenses: MEDICAL SUPPLIES

  total $193,140,128 · program services $193,140,128 · management and general $0 · fundraising $0

• 24b · Other expenses: EQUIPMENT RENTAL

  total $8,218,962 · program services $8,218,962 · management and general $0 · fundraising $0

• 24c · Other expenses: PATIENT CARE SERVICES

  total $8,100,834 · program services $5,791,564 · management and general $2,309,270 · fundraising $0

• 24d · Other expenses: FOOD

  total $4,801,574 · program services $3,432,810 · management and general $1,368,764 · fundraising $0

• 24e · All other expenses

  total $5,621,748 · program services $4,944,021 · management and general $677,727 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $6,107 · end of year $5,231

• 2 · Savings and temporary cash investments

  beginning of year $32,911,539 · end of year $43,698,217

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $67,730,380 · end of year $56,793,562

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  beginning of year $1 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $4,517,621 · end of year $4,745,378

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,949,627 · end of year $2,919,781

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

  $417,646,416

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

  $262,981,447

• 10c · Land, buildings and equipment, net

  beginning of year $158,849,346 · end of year $154,664,969

• 11 · Investments: publicly traded securities

  beginning of year $15,487,029 · end of year $16,955,724

• 12 · Investments: other securities

  beginning of year $25,994,653 · end of year $27,088,759

• 13 · Investments: program-related

  beginning of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $29,020,044 · end of year $35,618,267

• 17 · Accounts payable and accrued expenses

  beginning of year $35,630,306 · end of year $39,803,889

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $629,816 · end of year $618,650

• 20 · Tax-exempt bond liabilities

  beginning of year $29,135,000 · end of year $25,270,000

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $576,940 · end of year $230,776

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $60,783,194 · end of year $46,592,969

• 27 · Net assets without donor restrictions

  beginning of year $204,931,117 · end of year $223,455,559

• 28 · Net assets with donor restrictions

  beginning of year $5,779,974 · end of year $6,518,045

• 29 · Capital stock, trust principal or current funds

  beginning of year $0 · end of year $0

• 30 · Paid-in or capital surplus, or land, building or equipment fund

  beginning of year $0 · end of year $0

• 31 · Retained earnings, endowment or other funds

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments

CHRIS BARBER - GROSS-UPS OF $109 GROUP TERM LIFE AND $262 FOR PERSONAL USE OF COMPANY OWNED CAR. BENJAMIN BARYLSKE - GROSS-UPS OF $58 FOR GROUP TERM LIFE. MICHAEL GIVENS - GROSS-UPS OF $58 GROUP TERM LIFE. EMILY MCGEE - GROSS-UPS OF $8 GROUP TERM LIFE. XIAOLONG LIU - GROSS-UPS OF $4 FOR GIFT CARDS.

Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses

ALL EXPENSES ARE INCLUDED IN THE EMPLOYEE'S W-2 WAGES.

Schedule J, Part I, Line 3

ST. BERNARDS HEALTHCARE, INC., A RELATED ORGANIZATION, USES A COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL OF THE BOARD TO ESTABLISH COMPENSATION OF THE CEO.

Schedule J, Part II, Column (D)

THE INCREASE OF THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PENSION PLAN IS NOT CALCULATED ON AN INDIVIDUAL EMPLOYEE BASIS BUT RATHER ON THE EMPLOYEE GROUP TAKEN AS A WHOLE. THE INCREASE IN EACH INDIVIDUAL'S BALANCE WOULD HAVE TO BE ESTIMATED USING ASSUMPTIONS UNIQUE TO THAT INDIVIDUAL RATHER THAN THE PLAN AS A WHOLE. THIS INFORMATION IS NOT AVAILABLE AT THIS TIME. HOWEVER, WE BELIEVE THE INCREASE TO EACH INDIVIDUAL'S ACCOUNT WOULD NOT MATERIALLY CHANGE THE COMPENSATION REPORTED. WE WILL WORK WITH OUR ACTUARY TO DETERMINE THE ANNUAL INCREASE IN FUTURE PERIODS.

Disregarded entities

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

• SBMACO LLC

  HEALTHCARE · AR · income $2,247,879 · assets $2,814,951

  Directly controlled by SBMC

Related partnerships

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

• PET CENTER LLC

  Related · P.E.T. SCANS · AR · 51% owned · share of income $273,580 · share of assets $738,178 · general or managing partner

  Directly controlled by SBHI

• OUTPATIENT SURGERY CENTER

  HEALTHCARE · AR

  Directly controlled by NA

• PAIN CENTER LLC

  PAIN MANAGEMENT · AR

  Directly controlled by NA

Related corporations and trusts

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

• REGIONAL HEALTHCARE HOLDINGS INC

  C Corporation · HOLDING COMPANY · AR · controlled entity

  Directly controlled by NA

• JONESBORO ANESTHESIA INC

  C Corporation · ANESTHESIOLOGY · AR · controlled entity

  Directly controlled by NA

• HEART SURGERY ASSOCIATION

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• JONESBORO NEUROSURGERY CLINIC

  C Corporation · NEUROSURGERY · AR · controlled entity

  Directly controlled by NA

• DOCTORS HEALTH GROUP

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• REGIONAL HEALTHCARE SERVICES

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• SURGICAL ASSOCIATES OF JONESBORO

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• HEALTHCARE MEDICAL GROUP INC

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• THE HEARTCARE CENTER

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• JONESBORO PLASTIC SURGERY

  C Corporation · PLASTIC SURGERY · AR · controlled entity

  Directly controlled by NA

• OB-GYN ASSOC OF JONESBORO

  C Corporation · OB-GYN · AR · controlled entity

  Directly controlled by NA

• CARDIOLOGY ASSOCIATES OF JONESBORO

  C Corporation · CARDIOLOGY · AR · controlled entity

  Directly controlled by NA

• ST BERNARDS CLINICS INC

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• CANCER CARE ASSOCIATES INC

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• ST BERNARDS ORTHOPEDIC ASSOCIATES INC

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• ST BERNARDS UROLOGY ASSOCIATES INC

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA

• ST BERNARDS PHYSICIAN CLINICS INC

  C Corporation · HEALTHCARE · AR · controlled entity

  Directly controlled by NA