Skip to content
Nonprofiteer
← CLAY COUNTY MEDICAL CORPORATION

Form 990 for tax year 2024

Filed by CLAY COUNTY MEDICAL CORPORATION.

Totals

Total revenue
$70,931,386
Total expenses
$60,106,106
Contributions and grants received
$10,725
Grants paid
$0
Program service revenue
$70,745,439
Investment income
$119,096
Other revenue
$56,126
Total assets, end of year
$68,397,751
Total liabilities, end of year
$18,359,590
Net assets or fund balances, end of year
$50,038,161
Program services expenses (Part IX)
$57,779,833
Management and general expenses
$2,326,273
Fundraising expenses
$0
Program service expenses (Part III)
$57,779,833

Program services were 96.1% 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.

  • 1e · Government grants (contributions)

    $10,725

  • 2a · Program service revenue: PATIENT SERVICE REVENUE

    total $67,954,968 · related or exempt $67,954,968

  • 2b · Program service revenue: 340B REVENUE

    total $2,054,247 · related or exempt $2,054,247

  • 2c · Program service revenue: MOB RENTAL INCOME

    total $422,709 · related or exempt $422,709

  • 2d · Program service revenue: WELLNESS CENTER REVENUE

    total $313,515 · related or exempt $313,515

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $62,549 · excluded $62,549

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $21,747 · other assets $34,800

  • 7c · Gain or loss

    securities $21,747 · other assets $34,800

  • 7d · Net gain or loss

    total $56,547 · excluded $56,547

  • 11a · Other revenue: VENDOR REBATES

    total $54,603 · excluded $54,603

  • 11d · All other revenue

    total $1,523 · related or exempt $0 · unrelated business $0 · excluded $1,523

  • 11e · Other revenue, total

    $56,126

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $418,269 · management and general $418,269

  • 7 · Other salaries and wages

    total $22,379,185 · program services $21,962,741 · management and general $416,444

  • 8 · Pension plan contributions

    total $4,133,522 · program services $4,133,522

  • 9 · Other employee benefits

    total $2,334,756 · program services $2,334,756

  • 10 · Payroll taxes

    total $1,554,759 · program services $1,426,191 · management and general $128,568

  • 11a · Fees: management

    total $508,176 · management and general $508,176

  • 11b · Fees: legal

    total $7,847 · management and general $7,847

  • 11c · Fees: accounting

    total $47,040 · management and general $47,040

  • 11g · Fees: other

    total $5,470,421 · program services $5,465,852 · management and general $4,569 · fundraising $0

  • 12 · Advertising and promotion

    total $37,755 · program services $37,755

  • 13 · Office expenses

    total $839,426 · program services $839,426

  • 14 · Information technology

    total $457,730 · program services $457,730

  • 16 · Occupancy

    total $1,336,069 · program services $1,336,069

  • 17 · Travel

    total $103,347 · program services $103,347

  • 19 · Conferences, conventions and meetings

    total $76,684 · program services $76,684

  • 20 · Interest

    total $80,480 · program services $80,480

  • 22 · Depreciation, depletion and amortization

    total $1,593,566 · program services $1,593,566

  • 23 · Insurance

    total $795,360 · management and general $795,360

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $17,276,644 · program services $17,276,644

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $474,774 · program services $474,774

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $95,088 · program services $95,088

  • 24d · Other expenses: COLLECTION FEES

    total $85,099 · program services $85,099

  • 24e · All other expenses

    total $109 · program services $109 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,590 · end of year $2,640

  • 2 · Savings and temporary cash investments

    beginning of year $196,975 · end of year $62,710

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $3,227,711 · end of year $2,742,304

  • 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 $1,154,313 · end of year $1,200,679

  • 9 · Prepaid expenses and deferred charges

    beginning of year $291,523 · end of year $168,908

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

    $43,964,447

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

    $33,951,737

  • 10c · Land, buildings and equipment, net

    beginning of year $9,352,074 · end of year $10,012,710

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 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 $37,232,900 · end of year $54,207,800

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,730,257 · end of year $6,923,467

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 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 $1,816,906 · end of year $1,539,590

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $8,449,132 · end of year $9,896,533

  • 27 · Net assets without donor restrictions

    beginning of year $35,390,774 · end of year $49,973,500

  • 28 · Net assets with donor restrictions

    beginning of year $71,017 · end of year $64,661

  • 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

Mission and programs · 2024

Mission

CLAY COUNTY MEDICAL CORPORATION OWNS AND OPERATES A 60 BED ACUTE-CARE HOSPITAL AND RELATED OUTPATIENT CARE FACILITIES IN WEST POINT, MISSISSIPPI CALLED NORTH MISSISSIPPI MEDICAL CENTER-WEST POINT (NMMC-WEST POINT). NMMC-WEST POINT IS PART OF THE NORTH MISSISSIPPI HEALTH (CONTINUED ON SCHEDULE O)

Activities or mission (Part I)

CLAY COUNTY MEDICAL CORPORATION OPERATES A 60 BED ACUTE-CARE HOSPITAL AND RELATED OUTPATIENT CARE FACILITIES IN WEST POINT, MISSISSIPPI.

  • NMMC-WEST POINT SERVES CLAY COUNTY AND THE SURROUNDING AREA. IN FISCAL YEAR 2025, THERE WERE 1,306 INPATIENT ADMISSIONS, 16,923 EMERGENCY DEPARTMENT VISITS, 91,516 OUTPATIENT VISITS, 28,972 RURAL HEALTH CLINIC VISITS, AND 20,136 VISITS TO OTHER HOSPITAL CLINICS. NMMC-WEST POINT USES PRESS GANEY, THE LARGEST PATIENT SATISFACTION SURVEY COMPANY IN THE NATION, THAT WORKS WITH MORE THAN 7,000 HEALTHCARE FACILITIES. RANDOMLY SELECTED PATIENTS ARE ASKED ABOUT THEIR EXPERIENCE WITH INPATIENT, OUTPATIENT, ER, AND LONG TERM CARE SERVICES. NMMC-WEST POINT'S REMARKABLE DESIGN WAS INSPIRED BY THE HISTORY AND CULTURE OF THIS CHARMING SOUTHERN COMMUNITY. MEDICAL-SURGICAL PATIENT ROOMS ARE ENTERED FROM A FOYER AREA AND OPEN ONTO A PRIVATE TERRACE. ROOMS ARE "NESTED," WHICH MEANS FOUR TO SIX ROOMS ARE CLUSTERED AROUND EACH NURSING UNIT. THIS DESIGN REDUCES WALKING DISTANCE, ALLOWS NURSES TO VIEW SEVERAL PATIENTS FROM A CENTRAL POINT, AND PROVIDES CLOSER ACCESS TO MEDICAL EQUIPMENT. SURGEONS UTILIZE FOUR OPERATING SUITES FOR A (CONTINUED ON SCHEDULE O)

    Expenses $57,779,833 · Revenue $70,745,439

As filed on the 2024 return.

Listed in Part VII

  • George Purnell

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • Bruff Sanders

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dr Stacie Moore

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Fred Zepponi III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Glenda Brinkley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Shields MD

    DIRECTOR

    Total calculated
    $248,160
    From this org
    $0
    From related orgs
    $210,896
    Other
    $37,264
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $177,209 related
    Bonus
    $0 + $28,759 related
    Other
    $0 + $4,928 related
    Deferred
    $0 + $18,515 related
    Nontaxable benefits
    $0 + $18,749 related
    Filer's total
    $0 + $248,160 related

  • Karen Mooney

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lisa Klutts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ronald Powell Do

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sonny Jameson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tommy Bryan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bruce Toppin

    SECRETARY

    Total calculated
    $781,326
    From this org
    $0
    From related orgs
    $750,325
    Other
    $31,001
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $418,218 related
    Bonus
    $0 + $272,680 related
    Other
    $0 + $59,427 related
    Deferred
    $0 + $11,158 related
    Nontaxable benefits
    $0 + $19,843 related
    Filer's total
    $0 + $781,326 related

  • Michael S Spees

    PRESIDENT

    Total calculated
    $2,837,607
    From this org
    $0
    From related orgs
    $2,680,440
    Other
    $157,167
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,145,646 related
    Bonus
    $0 + $1,352,965 related
    Other
    $0 + $181,829 related
    Deferred
    $0 + $137,378 related
    Nontaxable benefits
    $0 + $19,789 related
    Filer's total
    $0 + $2,837,607 related

  • Sharon Nobles

    TREASURER

    Total calculated
    $1,246,769
    From this org
    $0
    From related orgs
    $1,148,279
    Other
    $98,490
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $584,582 related
    Bonus
    $0 + $471,330 related
    Other
    $0 + $92,367 related
    Deferred
    $0 + $80,731 related
    Nontaxable benefits
    $0 + $17,759 related
    Filer's total
    $0 + $1,246,769 related

  • Barry Keel

    ADMINISTRATOR

    Total calculated
    $421,209
    From this org
    $399,382
    From related orgs
    $0
    Other
    $21,827
    Hours/week
    20 + 20 related

    Schedule J breakdown matched by us

    Base
    $245,165
    Bonus
    $122,658
    Other
    $31,559
    Deferred
    $12,452
    Nontaxable benefits
    $9,375
    Filer's total
    $421,209

  • Byron Watson

    PHYSICIAN

    Total calculated
    $394,917
    From this org
    $341,514
    From related orgs
    $0
    Other
    $53,403
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $258,087
    Bonus
    $82,875
    Other
    $552
    Deferred
    $26,686
    Nontaxable benefits
    $26,717
    Filer's total
    $394,917

  • Kenneth Thomas

    PHYSICIAN

    Total calculated
    $615,872
    From this org
    $578,845
    From related orgs
    $0
    Other
    $37,027
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $488,613
    Bonus
    $89,872
    Other
    $360
    Deferred
    $10,350
    Nontaxable benefits
    $26,677
    Filer's total
    $615,872

  • Robert Chamblee

    CRNA

    Total calculated
    $386,312
    From this org
    $347,572
    From related orgs
    $0
    Other
    $38,740
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $341,144
    Bonus
    $21
    Other
    $6,407
    Deferred
    $20,280
    Nontaxable benefits
    $18,460
    Filer's total
    $386,312

  • Stephen Wilkerson

    PHYSICIAN

    Total calculated
    $458,214
    From this org
    $433,783
    From related orgs
    $0
    Other
    $24,431
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $265,705
    Bonus
    $167,862
    Other
    $216
    Deferred
    $7,128
    Nontaxable benefits
    $17,303
    Filer's total
    $458,214

  • Woodrow Brand

    PHYSICIAN

    Total calculated
    $360,769
    From this org
    $349,903
    From related orgs
    $0
    Other
    $10,866
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $334,249
    Bonus
    $14,070
    Other
    $1,584
    Deferred
    $0
    Nontaxable benefits
    $10,866
    Filer's total
    $360,769

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

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN
THE FOLLOWING PEOPLE PARTICIPATED IN OR RECEIVED PAYMENT FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: SHARON NOBLES - $61,435 MICHAEL SHANE SPEES - $115,556 BRUCE TOPPIN - $42,409
SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS
PHYSICIAN BONUSES ARE ALL CONTINGENT INCOME DEPENDING UPON EITHER THE NUMBER OF SERVICES PROVIDED OR THE QUALITY OF PERFORMANCE PERFORMED. ALL ARE SPECIFIED IN THEIR CONTRACTS. ANY OTHER INCENTIVES ARE PAID OUT AS CONTINGENT INCOME ALSO BASED ON QUALITY AND FINANCIAL PERFORMANCE METRICS.
SCHEDULE J, PART I, LINE 3
NORTH MISSISSIPPI HEALTH SERVICES (NMHS) ESTABLISHES THE PAY OF THE CEO AND COMPENSATES HIM. NMHS USES THE FOLLOWING METHODS FOR ESTABLISHING THE COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

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

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

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.

  • MEDICAL IMAGING LLC

    MEDICAL IMAGING · MS

    Directly controlled by NA

  • CNTR FOR DIGESTIVE HEALTH LLC

    DIGESTIVE CARE · MS

    Directly controlled by NA

Related corporations and trusts

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

  • NORTH MS HEALTH LINK INC

    C CORPORATION · MEDICAL SERVICES · DE · controlled entity

    Directly controlled by NMHS

  • NORTH MS ENTERPRISES INC

    C CORPORATION · MEDICAL SERVICES · DE · controlled entity

    Directly controlled by NMHS

  • PROFESSIONAL PRACTICE MANAGEMENT INC

    C CORPORATION · MED SER MGMT · DE · controlled entity

    Directly controlled by NMMCL

  • ACCLAIM INC

    C CORPORATION · HLTH CARE CLAIMS · DE · controlled entity

    Directly controlled by HEALTHLINK

  • NORTH MS SUPPORT SERVICES INC

    C CORPORATION · SUPPORT SERVICES · DE · controlled entity

    Directly controlled by NMHS

Provenance

Return type
form_990
Tax year
2024
Filed
14 August 2026
IRS schema version
2024v5.1
Source object
202642269349302349

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.