Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $311,862

• 1f · All other contributions, gifts and grants

  $300,382

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

  total $140,623,486 · related or exempt $140,623,486

• 2b · Program service revenue: OTHER HEALTHCARE RELATED REVENUE

  total $535,956 · related or exempt $535,956

• 2c · Program service revenue: RENTAL INCOME - AFFILIATES

  total $617,091 · related or exempt $617,091

• 3 · Investment income

  total $286,666 · unrelated business $0 · excluded $286,666

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

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $121,722

• 6c · Rental income or loss

  real property $121,722 · personal property $0

• 6d · Net rental income or loss

  total $121,722 · excluded $121,722

• 7a · Gross sales of assets other than inventory

  securities $5,427,476 · other assets $273,235

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

  securities $5,185,959 · other assets $352,348

• 7c · Gain or loss

  securities $241,517 · other assets -$79,113

• 7d · Net gain or loss

  total $162,404 · excluded $162,404

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: CAFETERIA REVENUE

  total $338,496 · excluded $338,496

• 11e · Other revenue, total

  $338,496

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $940,979 · program services $718,989 · management and general $221,990

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $45,063,382 · program services $37,366,230 · management and general $7,697,152

• 8 · Pension plan contributions

  total $2,327,252 · management and general $2,327,252

• 9 · Other employee benefits

  total $4,757,953 · program services $23,774 · management and general $4,734,179

• 10 · Payroll taxes

  total $3,410,092 · program services $2,838,338 · management and general $571,754

• 11a · Fees: management

  total $12,782,187 · program services $27 · management and general $12,782,160

• 11b · Fees: legal

  total $102,192 · program services $85,519 · management and general $16,673

• 11c · Fees: accounting

  total $0

• 11d · Fees: lobbying

  total $96,059 · management and general $96,059

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $20,287 · management and general $20,287

• 11g · Fees: other

  total $18,652,182 · program services $16,809,612 · management and general $1,842,570 · fundraising $0

• 12 · Advertising and promotion

  total $3,590 · management and general $3,590

• 13 · Office expenses

  total $3,026,686 · program services $1,346,537 · management and general $1,680,149

• 14 · Information technology

  total $1,542,703 · program services $388,687 · management and general $1,154,016

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $1,550,797 · program services $139,159 · management and general $1,411,638

• 17 · Travel

  total $104,037 · program services $81,567 · management and general $22,470

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $113,474 · program services $109,765 · management and general $3,709

• 20 · Interest

  total $316,196 · management and general $316,196

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $6,206,051 · program services $56,308 · management and general $6,149,743

• 23 · Insurance

  total $0

• 24a · Other expenses: MEDICAL SUPPLIES

  total $23,201,276 · program services $23,346,589 · management and general -$145,313

• 24b · Other expenses: NYS HOSPITAL ASSESSMENT

  total $722,163 · program services $260,736 · management and general $461,427

• 24c · Other expenses: CAFETERIA/CATERING

  total $73,701 · program services $17,678 · management and general $56,023

• 24d · Other expenses: OTHER EXPENSES

  total $67,373 · program services $59,007 · management and general $8,366

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0 · end of year $0

• 2 · Savings and temporary cash investments

  beginning of year $4,329,436 · end of year $6,315,814

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $12,580,377 · end of year $18,982,223

• 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 $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $2,122,402 · end of year $2,688,888

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,161,639 · end of year $1,633,755

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

  $86,619,515

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

  $29,034,476

• 10c · Land, buildings and equipment, net

  beginning of year $55,759,398 · end of year $57,585,039

• 11 · Investments: publicly traded securities

  beginning of year $0 · end of year $0

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $10,693,505 · end of year $10,166,134

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $166,373,281 · end of year $309,561,388

• 17 · Accounts payable and accrued expenses

  beginning of year $9,559,572 · end of year $10,638,246

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $1,077 · end of year $198,803

• 20 · Tax-exempt bond liabilities

  beginning of year $0 · end of year $0

• 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 $0 · end of year $0

• 24 · Unsecured notes and loans payable

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $181,144,431 · end of year $311,554,014

• 27 · Net assets without donor restrictions

  beginning of year $63,137,492 · end of year $84,310,735

• 28 · Net assets with donor restrictions

  beginning of year $177,466 · end of year $231,443

The filer's explanations (Part III)

PART VII AND SCHEDULE J

IN ACCORDANCE WITH INTERNAL REVENUE SERVICE FORM 990 RULES, REGULATIONS AND INSTRUCTIONS, THE COMPENSATION REPORTED IN CORE FORM, PART VII AND SCHEDULE J, PART II OF THIS FORM 990 IS DERIVED FROM 2023 FORMS W-2 AND FORMS 1099 (IF APPLICABLE).

SCHEDULE J, PART I; QUESTION 4A

THE FOLLOWING INDIVIDUAL RECEIVED A SEVERANCE PAYMENT DURING CALENDAR YEAR 2023 WHICH WAS INCLUDED IN HIS 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: JOSEPH JOHNSTON, $165,588.

SCHEDULE J, PART I; QUESTION 4B

THE GUTHRIE CLINIC ("TGC") HAS ESTABLISHED AN EMPLOYEE BENEFIT PLAN KNOWN AS THE GUTHRIE CLINIC 457(F) DEFERRED COMPENSATION PLAN (THE "PLAN") WHICH IS DESIGNED TO PROVIDE ELIGIBLE EMPLOYEES WITH DEFERRED COMPENSATION BENEFITS IN RECOGNITION OF THEIR DEDICATED AND VALUABLE SERVICE TO TGC. THE PLAN IS INTENDED TO BE AN INELIGIBLE DEFERRED COMPENSATION PLAN AS DESCRIBED IN SECTION 457(F) OF THE INTERNAL REVENUE CODE. EACH CONTRIBUTION VESTS AFTER THREE YEARS OF EMPLOYMENT PROVIDED THE PARTICIPANT REMAINS CONTINUOUSLY EMPLOYED. A PARTICIPANT SHALL BECOME FULLY VESTED IN THE PARTICIPANT'S 457(F) ACCOUNT BENEFIT UPON ATTAINING AGE 62, WITH 5 YEARS OF SERVICE. TGC SHALL DISTRIBUTE THE PARTICIPANT'S 457(F) ACCOUNT BENEFIT, LESS TAXES WITHHELD, THIRTY DAYS AFTER THE PARTICIPANT FIRST BECOMES VESTED IN THE PLAN. FOR YEARS SUBSEQUENT TO A PARTICIPANT ATTAINING AGE 62, THE PARTICIPANT SHALL BE ENTITLED TO THE PARTICIPANT'S DEFERRED COMPENSATION AMOUNT AS OF JULY 1ST IMMEDIATELY SUBSEQUENT TO THE DATE WHEN CREDITED. THE DEFERRED COMPENSATION AMOUNT REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUAL INCLUDES UNVESTED BENEFITS IN AN INTERNAL REVENUE CODE SECTION 457(F) PLAN (NON-QUALIFIED DEFERRED COMPENSATION PLAN) WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, THE INDIVIDUAL MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN WAS NOT INCLUDED IN HIS 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: PAUL G. VERVALIN, $41,251.

SCHEDULE J, PART I; QUESTION 7

CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED A BONUS DURING CALENDAR YEAR 2023 WHICH AMOUNTS WERE INCLUDED IN COLUMN B(II) HEREIN AND IN EACH INDIVIDUAL'S 2023 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT.

Related partnerships

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

• BINGHAMTON PROJECT LLC

  HEALTH SVCS. · NY

  Directly controlled by NA

• NEW YORK HOLDCO LLC

  HEALTH SVCS. · NY

  Directly controlled by NA

Related corporations and trusts

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

• CMH SERVICES INC

  C CORP · DURABLE MED EQUIP · NY · 100% owned · share of income $0 · share of assets $0 · controlled entity

  Directly controlled by GCMC

• CORBETT CORPORATION

  C CORP · PROP. MANAGEMENT · NY

  Directly controlled by NA

• CORNING PROPERTIES INC

  C CORP · REAL ESTATE HOLD · NY

  Directly controlled by NA

• CORTLAND MEMORIAL PROPERTIES INC

  C CORP · INCOME ALLOCATION · NY · 100% owned · share of income $0 · share of assets $0 · controlled entity

  Directly controlled by GCMC

• TWIN TIER MANAGEMENT CORP INC

  C CORP · MANAGEMENT CORP. · PA

  Directly controlled by NA