Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $3,300,000

• 1e · Government grants (contributions)

  $761,775

• 1f · All other contributions, gifts and grants

  $440

• 2a · Program service revenue: NET PATIENT REVENUE

  total $10,219,307 · related or exempt $10,219,307

• 2b · Program service revenue: QAAP REVENUE

  total $797,224 · related or exempt $797,224

• 3 · Investment income

  total $1,890 · excluded $1,890

• 11a · Other revenue: OTHER REVENUE

  total $18,735 · related or exempt $18,735

• 11b · Other revenue: OUTSIDE SERVICE REVENUE

  total $10,802 · related or exempt $10,802

• 11c · Other revenue: CAFETERIA EMPLOYEE REVENUE

  total $923 · excluded $923

• 11e · Other revenue, total

  $30,460

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $9,920,352 · program services $9,152,529 · management and general $767,823

• 9 · Other employee benefits

  total $1,603,643 · program services $1,505,367 · management and general $98,276

• 10 · Payroll taxes

  total $540,576 · program services $496,464 · management and general $44,112

• 11g · Fees: other

  total $247,518 · program services $210,223 · management and general $37,295

• 12 · Advertising and promotion

  total $6,295 · management and general $6,295

• 13 · Office expenses

  total $602,661 · program services $534,358 · management and general $68,303

• 16 · Occupancy

  total $435,412 · program services $426,646 · management and general $8,766

• 17 · Travel

  total $545 · program services $132 · management and general $413

• 19 · Conferences, conventions and meetings

  total $3,021 · program services $2,072 · management and general $949

• 20 · Interest

  total $598,337 · program services $493,330 · management and general $105,007

• 22 · Depreciation, depletion and amortization

  total $608,141 · program services $501,413 · management and general $106,728

• 23 · Insurance

  total $45,588 · program services $28,561 · management and general $17,027

• 24a · Other expenses: QAAP EXPENSE

  total $625,809 · program services $625,809

• 24b · Other expenses: MEDICAL SUPPLY

  total $473,661 · program services $471,139 · management and general $2,522

• 24c · Other expenses: BHG/BHF ALLOCATION

  total $246,918 · program services $154,694 · management and general $92,224

• 24d · Other expenses: EQUIPMENT MAINTENANCE R

  total $56,134 · program services $55,147 · management and general $987

• 24e · All other expenses

  total $116,681 · program services $98,798 · management and general $17,883

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $258,322 · end of year $0

• 4 · Accounts receivable

  beginning of year $3,660,306 · end of year $2,918,396

• 8 · Inventories for sale or use

  beginning of year $38,058 · end of year $35,259

• 9 · Prepaid expenses and deferred charges

  beginning of year $89,122 · end of year $80,356

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

  $19,846,454

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

  $5,934,420

• 10c · Land, buildings and equipment, net

  beginning of year $14,463,883 · end of year $13,912,034

• 15 · Other assets

  beginning of year $55,182 · end of year $47,021

• 17 · Accounts payable and accrued expenses

  beginning of year $334,726 · end of year $1,124,381

• 19 · Deferred revenue

  beginning of year $702,381 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $15,952,682 · end of year $15,436,601

• 25 · Other liabilities

  beginning of year $127,711 · end of year $4,907

• 27 · Net assets without donor restrictions

  beginning of year $1,447,373 · end of year $427,177

The filer's explanations (Part III)

PART I, LINE 1A

THE BOARD OF DIRECTORS IS NOT DIRECTLY COMPENSATED. SPOUSAL TRAVEL AND 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.

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 ORGANIZATIONS CEO/EXECUTIVE DIRECTOR.

PART I, LINE 4B:

THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN OF A RELATED ENTITY, BRONSON HEALTHCARE GROUP, AND RECEIVED A DISTRIBUTION FROM OR HAD AMOUNTS VEST IN THE PLAN DURING 2022: NEELY, DENISE $65,462 SERP DISTRIBUTION WAY, MICHAEL $106,105 SERP DISTRIBUTION REINOEHL, SUSAN $96,394 SERP DISTRIBUTION FALAHEE JR., JAMES B $131,582 SERP DISTRIBUTION JONES JR, JOHN $108,500 SERP DISTRIBUTION EAST, REBECCA $160,450 SERP DISTRIBUTION LARSON, SCOTT D $163,523 SERP DISTRIBUTION HAYDEN, JOHN $130,831 SERP DISTRIBUTION THE FOLLOWING INDIVIDUALS PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN OF A RELATED ENTITY, BRONSON HEALTHCARE GROUP, 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. NEELY, DENISE $65,462 SERP CONTRIBUTION WAY, MICHAEL $57,889 SERP CONTRIBUTION REINOEHL, SUSAN $60,754 SERP CONTRIBUTION FALAHEE JR., JAMES B $85,145 SERP CONTRIBUTION LARSON, SCOTT D $94,417 SERP CONTRIBUTION EAST, REBECCA $95,532 SERP CONTRIBUTION MANNS, BILL $737,315 SERP CONTRIBUTION JOHNSON, CHERYL $55,620 SERP CONTRIBUTION

Related partnerships

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

• HNI LEASING LLC

  SUPPORT SERVICES · MI

• HOSPITAL NETWORK VENTURES

  SUPPORT SERVICES · MI

• BRONSON AMBULATORY SURGERY CENTER LLC

  SUPPORT SERVICES · MI

Related corporations and trusts

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

• BRONSON MANAGEMENT SERVICES CORPORATION

  C · OTHER MEDICAL SERVICES · MI

• BRONSON LIFESTYLE IMPROVEMENT AND RESEARCH CENTER

  C · REHABILITATION SERVICES · MI