Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $27,698

• 1e · Government grants (contributions)

  $959,902

• 1f · All other contributions, gifts and grants

  $243,206

• 2a · Program service revenue: NET PATIENT TRANSPORTA

  total $2,912,094 · related or exempt $2,855,425 · unrelated business $56,669

• 7a · Gross sales of assets other than inventory

  other assets $27,829

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

  other assets $8,327

• 7c · Gain or loss

  other assets $19,502

• 7d · Net gain or loss

  total $19,502 · excluded $19,502

• 11d · All other revenue

  total $111,901 · related or exempt $111,901

• 11e · Other revenue, total

  $111,901

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $2,940,921 · program services $2,706,717 · management and general $234,204

• 8 · Pension plan contributions

  total $77,316 · program services $71,159 · management and general $6,157

• 9 · Other employee benefits

  total $281,800 · program services $259,358 · management and general $22,442

• 10 · Payroll taxes

  total $214,609 · program services $197,518 · management and general $17,091

• 11b · Fees: legal

  total $15,918 · management and general $15,918

• 11g · Fees: other

  total $185,359 · program services $100,231 · management and general $85,128

• 13 · Office expenses

  total $89,635 · program services $57,216 · management and general $32,419

• 14 · Information technology

  total $4,818 · program services $2,041 · management and general $2,777

• 16 · Occupancy

  total $147,485 · program services $147,485

• 17 · Travel

  total $183,061 · program services $183,061

• 19 · Conferences, conventions and meetings

  total $1,493 · management and general $1,493

• 22 · Depreciation, depletion and amortization

  total $194,292 · program services $191,113 · management and general $3,179

• 23 · Insurance

  total $214,583 · program services $191,534 · management and general $23,049

• 24a · Other expenses: OVERHEAD ALLOCATION

  total $386,244 · management and general $386,244

• 24b · Other expenses: MEDICAL SUPPLIES

  total $131,842 · program services $131,842

• 24c · Other expenses: PROFESSIONAL DEVELOPMEN

  total $30,004 · program services $22,803 · management and general $7,201

• 24e · All other expenses

  total $37,841 · program services $28,684 · management and general $9,157

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $500 · end of year $500

• 2 · Savings and temporary cash investments

  beginning of year $246,900 · end of year $81,261

• 4 · Accounts receivable

  beginning of year $899,881 · end of year $433,473

• 9 · Prepaid expenses and deferred charges

  beginning of year $60,754 · end of year $70,806

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

  $2,705,292

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

  $1,474,216

• 10c · Land, buildings and equipment, net

  beginning of year $909,702 · end of year $1,231,076

• 15 · Other assets

  beginning of year $32,167 · end of year $274,435

• 17 · Accounts payable and accrued expenses

  beginning of year $289,959 · end of year $246,900

• 19 · Deferred revenue

  beginning of year $16,990 · end of year $21,290

• 25 · Other liabilities

  beginning of year $2,415,203 · end of year $3,251,481

• 27 · Net assets without donor restrictions

  beginning of year -$572,248 · end of year -$1,428,120

The filer's explanations (Part III)

PART I, LINE 4B

PART I LINE 4B & PART II, LINE 3 - INCLUDED IN DR. HUGHES'S TOTAL CONTRIBUTION TO DEFERRED COMPENSATION OF $39,700 REPORTED IN COLUMN C IS $13,200 OF VESTED DEFERRED WAGES AND QUALIFIED RETIREMENT PLAN CONTRIBUTIONS AND $26,500 FOR THE CURRENT YEAR ACCRUAL OF A NON-VESTED, NON-QUALIFIED RETIREMENT PLAN. THIS PLAN PROVIDES AN ADDITIONAL BENEFIT BASED ON YEARS OF ELIGIBLE SERVICE AND VESTED STATUS AND REMAINS SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. PART I LINE 4B & PART II, LINE 1 -INCLUDED IN DR. BURKEY'S TOTAL CONTRIBUTION TO DEFERRED COMPENSATION OF $60,524 REPORTED IN COLUMN C IS $12,200 OF VESTED DEFERRED WAGES AND QUALIFIED RETIREMENT PLAN CONTRIBUTIONS AND $48,324 FOR THE CURRENT YEAR ACCRUAL OF A NON-VESTED, NON-QUALIFIED RETIREMENT PLAN. THIS PLAN PROVIDES AN ADDITIONAL BENEFIT BASED ON YEARS OF ELIGIBLE SERVICE AND VESTED STATUS AND REMAINS SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. PART I LINE 4B & PART II, LINE 4 -INCLUDED IN MR. ENDSLEY'S TOTAL CONTRIBUTION TO DEFERRED COMPENSATION OF $35,135 REPORTED IN COLUMN C IS $9,149 OF VESTED DEFERRED WAGES AND QUALIFIED RETIREMENT PLAN CONTRIBUTIONS AND $25,986 FOR THE CURRENT YEAR ACCRUAL OF A NON-VESTED, NON-QUALIFIED RETIREMENT PLAN. THIS PLAN PROVIDES AN ADDITIONAL BENEFIT BASED ON YEARS OF ELIGIBLE SERVICE AND VESTED STATUS AND REMAINS SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE. PART I LINE 4B & PART II, LINE 2 - INCLUDED IN MR. MATTNER'S TOTAL CONTRIBUTIONS TO DEFERRED COMPENSATION OF $42,218 REPORTED IN COLUMN C IS $13,041 OF VESTED DEFERRED WAGES AND QUALIFIED RETIREMENT PLAN CONTRIBUTIONS AND $29,177 FOR THE CURRENT YEAR ACCRUAL OF A NON-VESTED, NON-QUALIFIED RETIREMENT PLAN. THIS PLAN PROVIDES AND ADDITIONAL BENEFIT BASED ON YEARS OF ELIGIBLE SERVICE AND VESTED STATUS AND REMAINS SUBJECT TO SUBSTANTIAL RISK OF FORFEITURE.

PART II LINES 1, 2, AND 4:

DR. BRENT BURKEY, SCOTT ENDSLEY AND MATTHEW MATTNER ALL RECEIVED THEIR COMPENSATION FROM FISHER-TITUS MEDICAL CENTER, A RELATED ORGANIZATION. THIS INCLUDES COMPENSATION FOR A SIGNIFICANT AMOUNT OF DR. BURKEY'S 65 HOUR AVERAGE WORK WEEK, MR. ENDSLEY'S 60 HOUR AVERAGE WORK WEEK, AND MR. MATTNER'S 50 HOUR AVERAGE WORK WEEK DEVOTED TO THE FUNCTIONING OF FISHER-TITUS MEDICAL CENTER AS WELL AS UNCOMPENSATED TIME DEVOTED TO OTHER COMMONLY CONTROLLED ORGANIZATIONS LISTED IN SCHEDULE R.

PART 1 LINE 3:

RESPONSIBILTY FOR DETERMINING AND RECOMMENDING EXECUTIVE COMPENSATION RESTS WITH THE PERSONNEL COMMITTEE OF THE FISHER-TITUS HEALTH BOARD. THE COMMITTEE RETAINS AN INDEPENDENT EXECUTIVE COMPENSATION CONSULTANT TO HELP ESTABLISH CASH COMPENSATION TARGET RANGES AND IDENTIFY REASONABLE AND CUSTOMARY BENEFIT PROGRAMS FOR EXECUTIVES. THE INDEPENDENT CONSULTANT REPORTS TO THE PERSONNEL COMMITTEE ON RELEVANT PEER GROUPS, CASH COMPENSATION REPORTED IN AVAILABLE SALARY SURVEYS FOR THE PEER GROUP AND TRENDS IN PERQUISITE PROGRAMS CUSTOMARILY AVAILABLE AMONG THE PEER GROUP FOR EXECUTIVES. RECOMMENDATIONS BY THE CONSULTANT ARE PRESENTED TO THE PERSONNEL COMMITTEE WHICH PREPARES MINUTES OF ITS DELIBERATIONS REGARDING EXECUTIVE COMPENSATION INCLUDING RECOMMENDATIONS THAT ARE THEN PROVIDED TO EACH OF THE DIRECTORS OF THE FISHER-TITUS HEALTH BOARD. THE RECOMMENDATIONS TO BE ACTED ON MUST BE APPROVED BY THE PERSONNEL COMMITTEE AND THEN BY THE FISHER-TITUS HEALTH BOARD OF DIRECTORS. THE MINUTES OF EACH BOARD MEETING WHERE SUCH ACTION IS TAKEN REFLECT SUCH ACTION. THIS IS DONE ANNUALLY AND WAS LAST DONE IN MARCH 2023.

Related partnerships

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

• FISHER-TITUS PAIN MANAGEMENT LLC

  PAIN MANAGEMENT · OH

• FISHER-TITUS SHARED SERVICES

  PARTNERSHIP IN SURGERY CENTER · OH

• THE SURGERY CENTER OF NORTH CENTRAL OHIO

  SURGERY CENTER · TN