Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: SPECIAL PROJECTS

  total $5,645,464 · related or exempt $5,585,857 · unrelated business $59,607

• 2b · Program service revenue: MEMBERSHIP DUES

  total $3,195,329 · related or exempt $3,195,329

• 3 · Investment income

  total $383,670 · excluded $383,670

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

  total $0

• 5 · Royalties

  total $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 6d · Net rental income or loss

  total $0

• 7a · Gross sales of assets other than inventory

  securities $12,893,772 · other assets $1,189

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

  securities $12,884,195 · other assets $922

• 7c · Gain or loss

  securities $9,577 · other assets $267

• 7d · Net gain or loss

  total $9,844 · excluded $9,844

• 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: MISCELLANEOUS REVENUE

  total $2,193 · related or exempt $2,193

• 11e · Other revenue, total

  $2,193

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 $910,968 · program services $45,548 · management and general $865,420

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $2,869,475 · program services $2,597,893 · management and general $271,582

• 8 · Pension plan contributions

  total $335,530 · program services $272,348 · management and general $63,182

• 9 · Other employee benefits

  total $529,753 · program services $445,301 · management and general $84,452

• 10 · Payroll taxes

  total $245,153 · program services $182,759 · management and general $62,394

• 11a · Fees: management

  total $882,996 · program services $121,524 · management and general $761,472

• 11b · Fees: legal

  total $2,033 · program services $2,033

• 11c · Fees: accounting

  total $28,330 · program services $28,330

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $20,235 · program services $10,117 · management and general $10,118

• 11g · Fees: other

  total $890,524 · program services $890,524

• 12 · Advertising and promotion

  total $12,183 · program services $12,183

• 13 · Office expenses

  total $40,253 · program services $40,253

• 14 · Information technology

  total $1,396,541 · program services $1,396,541

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $250,416 · program services $245,628 · management and general $4,788

• 17 · Travel

  total $103,423 · program services $103,423

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $47,833 · program services $47,833

• 20 · Interest

  total $0

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $326,519 · program services $326,519

• 23 · Insurance

  total $161,837 · program services $161,837

• 24a · Other expenses: STAFF RETENTION & RECRUITMENT

  total $25,268 · management and general $25,268

• 24b · Other expenses: STAFF DEVELOPMENT AND TRAINING

  total $13,138 · management and general $13,138

• 24c · Other expenses: SOCIAL COMMITTEE EVENTS

  total $4,578 · management and general $4,578

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $1,811 · management and general $1,811

• 24e · All other expenses

  total $451 · management and general $451

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 $197,721 · end of year $794,042

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $452,030 · end of year $471,498

• 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 $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $460,587 · end of year $499,299

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

  $2,582,824

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

  $2,102,461

• 10c · Land, buildings and equipment, net

  beginning of year $679,783 · end of year $480,363

• 11 · Investments: publicly traded securities

  beginning of year $11,318,407 · end of year $11,583,976

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $65,180 · end of year $34,235

• 15 · Other assets

  beginning of year $260,045 · end of year $203,153

• 17 · Accounts payable and accrued expenses

  beginning of year $1,126,293 · end of year $991,441

• 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 $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 $849,213 · end of year $1,007,058

• 27 · Net assets without donor restrictions

  beginning of year $11,458,247 · end of year $12,068,067

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

Part I, Line 1A:

Employees receiving service awards with a taxable impact receive a gross-up payment to cover the tax. Health club memberships (up to $150 per year) are provided to employees as a wellness benefit as provided in the Healthy Lifestyles policy.

Part I, Line 4B:

The following individuals participate in a 457(b) plan. Each individual contributed the amounts shown to the plan in 2023. - Jon D. Doolittle - President and CEO - $22,500 - Kathleen Poff - Sr. VP of Administration and CFO - $22,500 - Theresa J. Roark - Sr. VP of Data, Analytics and Research - $22,500

Incentive Compensation -- Paid to CEO by Missouri Hospital Association:

Incentive compensation is intended to reward the chief executive officer for the achievement of those priority organization objectives established by the Compensation Committee. The award of any portion of incentive compensation is at the sole discretion of the committee operating within the board-approved Missouri Hospital Association Executive Compensation Philosophy and at no time is guaranteed. Incentive compensation will only be considered when the following criteria are met. -The chief executive officer receives a favorable annual performance appraisal. -The association achieves positive net income from its consolidated operations (unless, at the sole discretion of the Compensation Committee, specific circumstances warrant an exception). The evaluation of net income will be based on the association's consolidated financial statements and year-end projection. Any material changes in the association's financial position reflected in the subsequent annual audit may, at the sole discretion of the Compensation Committee operating within the board-approved Missouri Hospital Association Executive Compensation Philosophy, cause the amount of current or future incentive compensation to be changed. In no event will incentive compensation be based on net income.

Sr. Vice President Retention Bonus:

In 2019, an agreement for a Sr. Vice President of Research, Data and Information Services retention bonus was executed by the Hospital Industry Data Institute and the Sr. Vice President of Research, Data and Information Services. Commencing in the fourth calendar quarter of 2019, an account ("Account") created by Employer for Executive shall be credited, as of the last day of each calendar quarter while Executive is employed by Employer through June 30, 2023, with an amount equal to 6 percent of Executive's annual base salary then in effect, except that with respect to the fourth calendar quarter of 2019, the Account will be credited with 12 percent of Executive's annual base salary then in effect. In the 2023 calendar year, the Account shall be adjusted as necessary, such that the total amounts credited to the Account pursuant to this Section 2(a) equals, as of June 20, 2023, the Executive's annual base salary for the 2023 calendar year. If executive is continuously employed by Employer through June 30, 2023, then an amount equal to the Account balance, adjusted as provided in this Section 2, as of June 30, 2023, will be paid to her in July 2023. No further credits will be made to such Account after such payment is made. In 2023, the accrual for the Sr. Vice President's Retention Bonus was calculated to be $83,201. This is the final accrual period and is reported as deferred compensation. The amount of $373,900 was distributed on July 14, 2023, as a bonus per the agreement.

Related partnerships

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

• THE HEALTH ALLIANCE OF MID AMERICA LLC

  See Pt VII · KS

  Directly controlled by NA

Related corporations and trusts

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

• MHA MANAGEMENT SERVICES CORPORATION

  C Corp · See Pt VII · MO · 100% owned · controlled entity

  Directly controlled by See Pt VII