Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $23,905

• 1f · All other contributions, gifts and grants

  $145,046

• 1g · Noncash contributions included above

  $3,937

• 2a · Program service revenue: MEDICAID REVENUE

  total $7,545,252 · related or exempt $7,545,252

• 2b · Program service revenue: MEDICARE REVENUE

  total $6,425,120 · related or exempt $6,425,120

• 2c · Program service revenue: PARTICIPANT REVENUE

  total $750,024 · related or exempt $750,024

• 2d · Program service revenue: DAY CARE REVENUE

  total $651,612 · related or exempt $651,612

• 2e · Program service revenue: TRANSPORTATION REVENUE

  total $67,156 · related or exempt $67,156

• 3 · Investment income

  total $886 · excluded $886

• 6a · Gross rents

  real property $24,128

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $24,128

• 6d · Net rental income or loss

  total $24,128 · unrelated business $24,128

• 7a · Gross sales of assets other than inventory

  other assets $8,444

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

  securities $470 · other assets $0

• 7c · Gain or loss

  securities -$470 · other assets $8,444

• 7d · Net gain or loss

  total $7,974 · excluded $7,974

• 11a · Other revenue: MEAL SALES

  total $3,386 · related or exempt $3,386

• 11e · Other revenue, total

  $3,386

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $153,359 · management and general $153,359

• 7 · Other salaries and wages

  total $3,566,880 · program services $1,949,673 · management and general $1,617,207

• 8 · Pension plan contributions

  total $81,325 · program services $70,111 · management and general $11,214

• 9 · Other employee benefits

  total $1,094,542 · program services $879,819 · management and general $214,723

• 10 · Payroll taxes

  total $321,475 · program services $253,830 · management and general $67,645

• 11a · Fees: management

  total $504,020 · program services $504,020

• 11b · Fees: legal

  total $4,363 · management and general $4,363

• 11c · Fees: accounting

  total $24,722 · management and general $24,722

• 11f · Fees: investment management

  total $3,942 · management and general $3,942

• 11g · Fees: other

  total $6,184,511 · program services $6,037,599 · management and general $146,912

• 12 · Advertising and promotion

  total $8,215 · program services $7,915 · management and general $300

• 13 · Office expenses

  total $62,684 · program services $26,971 · management and general $35,713

• 16 · Occupancy

  total $461,553 · program services $461,553

• 17 · Travel

  total $50,187 · program services $39,039 · management and general $11,148

• 20 · Interest

  total $309,436 · program services $309,436

• 22 · Depreciation, depletion and amortization

  total $138,535 · program services $138,535

• 23 · Insurance

  total $62,393 · management and general $62,393

• 24a · Other expenses: SUPPLIES

  total $1,698,646 · program services $1,695,020 · management and general $3,626

• 24b · Other expenses: EQUIPMENT RENTAL AND MA

  total $235,095 · program services $221,824 · management and general $13,271

• 24c · Other expenses: BAD DEBT EXPENSE

  total $175,159 · program services $175,159

• 24d · Other expenses: CONTINUING EDUCATION AN

  total $111,926 · program services $68,535 · management and general $43,391

• 24e · All other expenses

  total $93,515 · program services $80,544 · management and general $12,971

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $809,193 · end of year $81,938

• 4 · Accounts receivable

  beginning of year $326,490 · end of year $422,253

• 8 · Inventories for sale or use

  beginning of year $25,701 · end of year $25,701

• 9 · Prepaid expenses and deferred charges

  beginning of year $51,884 · end of year $30,341

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

  $2,511,502

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

  $1,782,306

• 10c · Land, buildings and equipment, net

  beginning of year $689,886 · end of year $729,196

• 15 · Other assets

  beginning of year $65,622 · end of year $69,537

• 17 · Accounts payable and accrued expenses

  beginning of year $1,468,013 · end of year $1,545,513

• 19 · Deferred revenue

  beginning of year $679,980 · end of year $31,404

• 25 · Other liabilities

  beginning of year $2,167,214 · end of year $1,823,393

• 27 · Net assets without donor restrictions

  beginning of year -$2,436,350 · end of year -$2,146,538

• 28 · Net assets with donor restrictions

  beginning of year $89,919 · end of year $105,194

The filer's explanations (Part III)

PART I, LINE 3

CEMO WAGE SURVEY IS CONDUCTED AND OUR INDEPENDENT CONSULTANT, CLIFTONLARSONALLEN DOES AN ANNUAL REVIEW OF THE RELATED ORGANIZATION'S CEO AND SENIOR LEADERSHIP SALARIES WHICH IS REPORTED TO THE BOARD OF DIRECTORS.