Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $170,732

• 2a · Program service revenue: NET PATIENT REVENUE

  total $44,862,793 · related or exempt $43,647,151 · unrelated business $1,215,642

• 2b · Program service revenue: PGIP REVENUE

  total $445,849 · related or exempt $445,849

• 2c · Program service revenue: RENTAL REVENUE

  total $44,900 · related or exempt $44,900

• 2f · All other program service revenue

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

• 3 · Investment income

  total $5,323 · excluded $5,323

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  other assets $6,912

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

  other assets $0

• 7c · Gain or loss

  securities $0 · other assets $6,912

• 7d · Net gain or loss

  total $6,912 · excluded $6,912

• 8c · Net income from fundraising events

  total $0

• 11a · Other revenue: WELLNESS CENTER REVENUE

  total $2,023,841 · related or exempt $2,023,841

• 11b · Other revenue: CAFETERIA EMPLOYEE REVENUE

  total $216,430 · excluded $216,430

• 11c · Other revenue: OUTSIDE SERVICE REVENUE-AFFILIATE

  total $154,657 · related or exempt $141,179 · unrelated business $13,478

• 11d · All other revenue

  total $2,153 · related or exempt $2,153 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $2,397,081

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $21,838,920 · program services $19,666,251 · management and general $2,172,669

• 9 · Other employee benefits

  total $3,746,560 · program services $3,497,361 · management and general $249,199

• 10 · Payroll taxes

  total $1,219,324 · program services $1,196,539 · management and general $22,785

• 11g · Fees: other

  total $3,621,012 · program services $3,582,260 · management and general $38,752 · fundraising $0

• 12 · Advertising and promotion

  total $53,272 · program services $44,688 · management and general $8,584

• 13 · Office expenses

  total $696,701 · program services $645,148 · management and general $51,553

• 14 · Information technology

  total $9,298 · program services $9,298

• 16 · Occupancy

  total $536,631 · program services $525,942 · management and general $10,689

• 17 · Travel

  total $36,911 · program services $35,860 · management and general $1,051

• 19 · Conferences, conventions and meetings

  total $11,689 · program services $11,616 · management and general $73

• 20 · Interest

  total $912,890 · program services $806,711 · management and general $106,179

• 22 · Depreciation, depletion and amortization

  total $1,549,717 · program services $1,515,852 · management and general $33,865

• 23 · Insurance

  total $411,485 · program services $223,642 · management and general $187,843

• 24a · Other expenses: MEDICAL SUPPLY

  total $5,380,484 · program services $5,378,032 · management and general $2,452

• 24b · Other expenses: BAD DEBT EXPENSE

  total $4,214,653 · program services $4,214,653

• 24c · Other expenses: BHG SERVICE ALLOCATION

  total $1,711,798 · program services $930,362 · management and general $781,436

• 24d · Other expenses: EQUIPMENT MAINT/REPAIR

  total $605,122 · program services $599,799 · management and general $5,323

• 24e · All other expenses

  total $63,428 · program services $11,664 · management and general $51,764 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $10,619,354 · end of year $12,065,391

• 4 · Accounts receivable

  beginning of year $4,899,120 · end of year $5,038,477

• 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

• 8 · Inventories for sale or use

  beginning of year $416,438 · end of year $600,058

• 9 · Prepaid expenses and deferred charges

  beginning of year $213,195 · end of year $250,519

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

  $40,297,867

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

  $7,756,660

• 10c · Land, buildings and equipment, net

  beginning of year $32,493,539 · end of year $32,541,207

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $1,332,954 · end of year $1,299,674

• 17 · Accounts payable and accrued expenses

  beginning of year $2,367,156 · end of year $2,504,565

• 19 · Deferred revenue

  beginning of year $34,001 · end of year $24,540

• 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 $20,166,489 · end of year $20,119,793

• 25 · Other liabilities

  beginning of year $857,891 · end of year $1,283,670

• 27 · Net assets without donor restrictions

  beginning of year $26,549,063 · end of year $27,862,758

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Travel for companions

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

Schedule J, Part I, Line 1a Health or social club dues or initiation fees

THE BOARD OF DIRECTORS IS NOT DIRECTLY COMPENSATED. 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.

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

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 ORGANIZATION'S CEO/EXECUTIVE DIRECTOR.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN AND RECEIVED A DISTRIBUTION FROM OR HAD AMOUNTS VEST IN THE PLAN DURING 2024: FALAHEE JR., JAMES B $91,061 SERP DISTRIBUTION EAST, REBECCA $158,037 SERP DISTRIBUTION JONES JR, JOHN $122,357 SERP DISTRIBUTION LARSON, SCOTT D $111,713 SERP DISTRIBUTION MANNS, BILL $284,490 SERP DISTRIBUTION JOHNSON, CHERYL $71,591 SERP DISTRBUTION THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN 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 $60,805 SERP CONTRIBUTION REINOEHL, SUSAN $63,845 SERP CONTRIBUTION FALAHEE JR., JAMES B $92,043 SERP CONTRIBUTION EAST, REBECCA $105,388 SERP CONTRIBUTION MANNS, BILL $795,073 SERP CONTRIBUTION JOHNSON, CHERYL $67,702 SERP CONTRIBUTION

Schedule J, 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 ORGANIZATION'S CEO/EXECUTIVE DIRECTOR.

Related partnerships

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

• HNI LEASING LLC

  N/A · SUPPORT SERVICES · MI

  Directly controlled by NA

• HOSPITAL NETWORK VENTURES

  N/A · SUPPORT SERVICES · MI

  Directly controlled by NA

• BRONSON AMBULATORY SURGERY CENTER LLC

  N/A · SUPPORT SERVICES · MI

  Directly controlled by NA

Related corporations and trusts

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

• BRONSON MANAGEMENT SERVICES CORPORATION

  C Corporation · OTHER MEDICAL SERVICES · MI

  Directly controlled by NA

• BRONSON LIFESTYLE AND IMPROVEMENT RESEARCH CENTER

  C Corporation · REHABILITATION SERVICES · MI

  Directly controlled by NA