2026-08-14T13:18:17+00:00 2025-09-30 440160260 FORVIS MAZARS LLP PO BOX 3667 LITTLE ROCK AR 722033667 990 2025-03-13 334053320 MARION REGIONAL HEALTH - WINFIELD INC MARI 6623773978 830 SOUTH GLOSTER STREET TUPELO MS 38801 SHARON NOBLES CFO 6623373978 2026-08-14 true true AMBER SHERRILL P00748683 5013721040 2026-08-14 2024 2025-03-06 01:10:19Z X SHARON NOBLES 830 SOUTH GLOSTER STREET TUPELO MS 38801 8595564 false X https://www.nmhs.net/locations/north-mississippi-health-services-south-marion X 2025 DE MARION REGIONAL HEALTH - WINFIELD INC, OPERATES A 71 BED ACUTE CARE HOSPITAL LOCATED IN WINFIELD, ALABAMA. 0 0 0 1 0 0 0 0 0 8595564 0 0 0 0 0 8595564 0 0 0 0 0 6284841 0 0 0 0 5558786 0 11843627 0 -3248063 0 21034089 0 24023162 0 -2989073 MARION REGIONAL HEALTH - WINFIELD (MRHW) OPERATES A 71 BED ACUTE CARE HOSPITAL LOCATED IN WINFIELD, ALABAMA. MRHW IS PART OF THE NORTH MISSISSIPPI HEALTH SERVICES (NMHS) ORGANIZATION. THE MISSION OF NMHS IS TO CONTINUOUSLY IMPROVE THE HEALTH OF THE PEOPLE OF OUR REGION. MRHW WORKS TO ACHIEVE THIS CORPORATE MISSION TO IMPROVE THE HEALTH OF THE (CONTINUED ON SCHEDULE O) false false 11387389 0 8595564 MRHW SERVES MARION COUNTY AND THE SURROUNDING AREA. IN FISCAL YEAR 2025, THERE WERE 448 INPATIENT ADMISSIONS, 4,554 EMERGENCY DEPARTMENT VISITS, AND 11,684 OUTPATIENT VISITS. MRHW 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. THE HOSPITAL OFFERS PARAMEDIC-LEVEL AMBULANCE SERVICE AND 24-HOUR PHYSICIAN COVERAGE IN ITS EMERGENCY DEPARTMENT. RADIOLOGY SERVICES INCLUDE X-RAY, COMPUTED TOMOGRAPHY (CT) AND ULTRASOUND. AREA RESIDENTS CAN STAY CLOSE TO HOME AND TAKE ADVANTAGE OF THE MOBILE MAMMOGRAPHY UNIT ON DESIGNATED DAYS EACH MONTH AT MRHW. (CONTINUED ON SCHEDULE O) 11387389 true false false false false false false false false false true false false true true false false true false false false false false false false false true true false false true false false false false false false false false false false false false false false false true true true false false true 0 0 0 false false false false false false false false false false false false X 0 0 false false false false true true true true true false false false false true true true true true true true false false X KRISTY DUKE 6623773978 830 SOUTH GLOSTER STREET TUPELO MS 38801 BRUCE TOPPIN SECRETARY 0.5 39.5 X 0 750325 31001 MICHAEL S SPEES PRESIDENT 0.3 39.7 X 0 2680440 157167 SHARON NOBLES TREASURER 0.5 39.5 X 0 1148279 98490 0 4579044 286658 0 false true false 0 0 NET PATIENT SERVICE REVENUE 622110 8194958 8194958 RELATED RENTAL REVENUE 531120 262446 262446 WELLNESS CENTER REVENUE 621111 100259 100259 CAFETERIA REVENUE 722310 37901 37901 0 0 0 0 8595564 0 0 0 0 0 0 0 0 0 8595564 8595564 0 0 X 5338751 5121709 217042 618650 618650 327440 312670 14770 77084 77084 4125 4125 2671338 2671338 0 0 8556 8556 175760 175760 589720 589720 9813 9813 3019 3019 406865 406865 143217 143217 MEDICAL SUPPLIES 1097801 1097801 REPAIRS & MAINTENANCE 236736 236736 TAXES & LICENSES 112112 112112 RECRUITMENT EXPENSE 5000 5000 17640 17640 0 0 11843627 11387389 456238 0 0 847360 0 7961530 0 0 0 0 520548 0 594299 37854 0 0 37854 0 0 0 11072498 0 21034089 0 1686994 0 0 22336168 0 24023162 X 0 -3009151 0 20078 0 -2989073 0 21034089 X -3248063 238912 20078 X false true true false X 37854 0 37854 37854 ROU ASSETS 11052420 INTEREST IN NA OF AFFILIATED FDN 20078 11072498 FEDERAL INCOME TAXES DUE TO THIRD PARTY 1793628 LEASE LIABILITY 48286 OTHER LONG TERM LIABILITIES 11228865 DUE TO AFFILIATES 9265389 22336168 8834476 238912 0 238912 8595564 0 0 8595564 11843627 0 0 11843627 0 0 11843627 SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED ITS INCOME TAX POSITIONS UNDER GUIDANCE INCLUDED IN ASC 740. BASED ON ITS REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true X true X true X true true true false false 312627 312627 0.02640 1999621 1418445 581176 0.04907 0 0.0 0 0 2312248 1418445 893803 0.07547 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 0 0 2312248 1418445 893803 0.07547 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 false 0 0 X true true 1 1 MARION REGIONAL HEALTH - WINFIELD INC 1530 US HIGHWAY 43 WINFIELD AL 35594 WWW.NMHS.NET/LOCATIONS/NORTH-MISSISSIPPI-HEALTH-SERVICES-SOUTH-MARION 33812 X X X MARION REGIONAL HEALTH - WINFIELD INC 1 false true false false true X 150.0 200.0 X X X X X X true true X X X true X https://www.nmhs.net/Patients-and-Visitors/Billing-and-Insurance/Financial-Assistance X https://www.nmhs.net/Patients-and-Visitors/Billing-and-Insurance/Financial-Assistance X https://www.nmhs.net/Patients-and-Visitors/Billing-and-Insurance/Financial-Assistance X X X X X X true X false X X X X true X false false SCHEDULE H, PART V, SECTION B, LINE 2 MARION REGIONAL HEALTH - WINFIELD (MRHW) RECEIVED TAX EXEMPT STATUS ON MARCH 13, 2025. ON APRIL 30, 2025, MRHW ENTERED AN AGREEMENT TO LEASE ALL HOSPITAL FACILITIES AND EQUIPMENT FROM THE HEALTHCARE AUTHORITY OF WINFIELD, ALABAMA (D/B/A NORTHWEST REGIONAL HEALTH). MRHW ALSO OBTAINED RIGHTS AND INTEREST IN ALL LICENSES, PERMITS, AND CERTIFICATES RELATED TO USE OF THE HOSPITAL. SCHEDULE H, PART V, SECTION B, LINE 13 FACILITY , 1 FACILITY , 1 - MARION REGIONAL HEALTH - WINFIELD INC. THE FAP DOES NOT COVER CHARGES FOR PATIENTS OR TREATMENTS WITH THE FOLLOWING CONDTIONS: I. THE PATIENT HAS ANY THIRD-PARTY INSURANCE COVERAGE. A DISCRETIONARY EXCEPTION MAY BE MADE FOR INSURED PATIENTS IS THE PROVISOIN FOR THE MEDICALLY UNDER-INSURED II. THE PATIENTS PRIMARY RESIDENCE IS OUTSIDE THE SERVICE AREA III. THE PATIENT IS CURRENTLY IN CUSTODY OF A CORRECTIONAL FACILITY IV. THE PATIENT IS ELIGIBLE FOR FINANCIAL ASSISTANCE UNDER ANOTHER CITY, COUNTY, STATE, FEDERAL OR OTHER ASSISTANCE PROGRAM WHICH SUPERSEDES THE FAP. V. IF PATIENT'S CHARGES RESULTED FROM A WORK-RELATED ACCIDENT, PATIENTS ARE NOT ELIGIBLE TO APPLY UNLESS THEY CAN PROVIDE PROOF OF NO THIRD-PARTY COVERAGE. VI. IF PATIENT CHARGES RESULTED FROM AN AUTO ACCIDENT, PATIENTS ARE NOT ELIGIBLE TO APPLY UNLESS THEY CAN PROVIDE PROOF OF NO THIRD-PARTY COVERAGE. THE FINANCIAL ASSISTANCE POLICY IS NOT APPLICABLE TO PHYSICIANS OR THEIR IMMEDIATE FAMILY MEMBERS. 5 SOUTH MARION PRIMARY CARE CLINIC - WINFIELD 200 CARRAWAY DRIVE SUITE 2 WINFIELD AL 35594 RURAL HEALTH CLINIC SOUTH MARION SURGERY CLINIC 200 CARRAWAY DRIVE SUITE B2 WINFIELD AL 35594 SURGERY CLINIC SOUTH MARION BEHAVIORAL HEALTH CLINIC 255 MEDICAL DRIVE SUITE 3 WINFIELD AL 35586 BEHAVIORAL HEALTH CLINIC SOUTH MARION PRIMARY CARE CLINIC- SULLIGENT 1390 WALNUT STREET SULLIGENT AL 35586 RURAL HEALTH CLINIC SOUTH MARION WOUND CENTER AND HYPERBARICS 200 CARRAWAY DRIVE WINFIELD AL 35594 WOUND CARE SCHEDULE H, PART I, LINE 3C MARION REGIONAL HEALTH - WINFIELD INC. USES THE FEDERAL POVERTY GUIDELINES TO DETERMINE ELIGIBILITY FOR FREE AND DISCOUNTED CARE. IF THE PATIENT'S INCOME LEVEL IS 0-150% OF THE FEDERAL POVERTY LEVEL (FPL), AN ADJUSTMENT OF 100% OF THE HOSPITAL'S STATED CHARGES WILL BE MADE. FOR PATIENTS WHOSE FAMILY GROSS INCOME IS EQUAL TO OR GREATER THAN 200% OF THE FPL, THE HOSPITAL MAY OFFER DISCOUNTED RATES ON A CASE-BY-CASE BASIS BASED ON THEIR SPECIFIC CIRCUMSTANCES, SUCH AS CATASTROPHIC ILLNESS OR MEDICAL INDIGENCE. SCHEDULE H, PART VI, LINE 7 STATE FILING OF COMMUNITY BENEFIT REPORT MARION REGIONAL HEALTH - WINFIELD DOES NOT FILE A COMMUNITY BENEFIT REPORT WITH THE STATE OF ALABAMA AS THERE IS NO REQUIREMENT TO DO SO. SCHEDULE H, PART III, LINE 5 7 A COST REPORT FOR MARION REGIONAL HEALTH - WINFIELD HAS NOT BEEN FILED AS OF THE DATE OF THIS RETURN. THE CMS REGIONAL OFFICE HAS NOT YET ISSUED THE REQUIRED TIE-IN NOTICE. ACCORDINGLY, COST REPORT INFORMATION IS NOT AVAILABLE FOR FORM 990, SCHEDULE H, PART III, LINES 5-7. SCHEDULE H, PART I, LINE 7 COSTING METHODOLOGY USED TO CALCULATE FINANCIAL ASSISTANCE COST TO CHARGE RATIO WAS USED FOR THE AMOUNTS REPORTED IN THE TABLE FOR LINE 7. THE COST TO CHARGE RATIO FOR LINE 7 WAS CALCULATED USING WORKSHEET 2. SCHEDULE H, PART III, LINE 2 BAD DEBT EXPENSE - METHODOLOGY USED TO ESTIMATE AMOUNT MARION REGIONAL HEALTH - WINFIELD'S FINANCIAL STATEMENTS DO NOT INCLUDE A FOOTNOTE SPECIFICALLY CONCERNING BAD DEBT. BAD DEBT IS SHOWN AS A SEPARATE LINE ITEM ON THE FACE OF THE INCOME STATEMENT. THE AMOUNT OF BAD DEBT BOOKED EACH YEAR IS BASED ON A REVIEW OF OUTSTANDING RECEIVABLES AND THEIR AGE FROM DATE OF SERVICE. THE OLDER THE ACCOUNT, THE HIGHER THE RESERVE PERCENTAGE USED TO ESTIMATE BAD DEBT. ACCOUNTS ARE CONSIDERED DELINQUENT AND SUBSEQUENTLY WRITTEN OFF AS BAD DEBTS BASED ON INDIVIDUAL CREDIT EVALUATIONS AND SPECIFIC CIRCUMSTANCES OF THE ACCOUNT. SCHEDULE H, PART III, LINE 3 BAD DEBT EXPENSE METHODOLOGY MARION REGIONAL HEALTH - WINFIELD (MRHW) FOLLOWS THE CATHOLIC HEALTH ASSOCIATION GUIDELINES AND DOES NOT INCLUDE BAD DEBT IN ANY COMMUNITY BENEFIT AMOUNTS. MRHW BELIEVES THAT SOME PORTION OF BAD DEBT RESULTS FROM PATIENTS WHO COULD QUALIFY FOR CHARITY CARE BUT HAS NO WAY OF MAKING AN ESTIMATE OF THE AMOUNT AND THEREFORE HAS ANSWERED "ZERO" FOR PART III LINE 3. SCHEDULE H, PART III, LINE 4 BAD DEBT EXPENSE - FINANCIAL STATEMENT FOOTNOTE THE HOSPITAL HAS ADOPTED THE NEW REVENUE RECOGNITION STANDARD ASU 2014-09. UNDER ASU 2014-09, THE ESTIMATED AMOUNTS DUE FROM PATIENTS FOR WHICH THE HOSPITAL DOES NOT EXPECT TO BE ENTITLED OR COLLECT FROM THE PATIENTS ARE CONSIDERED IMPLICIT PRICE CONCESSIONS AND EXCLUDED FROM THE HOSPITAL'S ESTIMATION OF THE TRANSACTION PRICE OR REVENUE RECORDED. BAD DEBT EXPENSE WAS NOT SIGNIFICANT TO THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2025. SCHEDULE H, PART III, LINE 9B COLLECTION PRACTICES FOR PATIENTS ELIGIBLE FOR FINANCIAL ASSISTANCE MARION REGIONAL HEALTH - WINFIELD DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE. FOR PATIENTS WHO QUALIFY FOR CHARITY CARE OR FINANCIAL ASSISTANCE AND WHO ARE COOPERATING IN GOOD FAITH TO RESOLVE THEIR DISCOUNTED HOSPITAL BILLS, THE HOSPITALS MAY OFFER EXTENDED PAYMENT PLANS, WILL NOT SEND UNPAID BILLS TO OUTSIDE COLLECTION AGENCIES, AND WILL CEASE ALL COLLECTION EFFORTS. SCHEDULE H, PART V, SECTION B, LINE 16A FAP WEBSITE - MARION REGIONAL HEALTH - WINFIELD INC.: LINE 16A URL: HTTPS://WWW.NMHS.NET/PATIENTS-AND-VISITORS/BILLING-AND-INSURANCE/FINANCIAL-ASSISTANCE; SCHEDULE H, PART V, SECTION B, LINE 16B FAP APPLICATION WEBSITE - MARION REGIONAL HEALTH - WINFIELD INC.: LINE 16B URL: HTTPS://WWW.NMHS.NET/PATIENTS-AND-VISITORS/BILLING-AND-INSURANCE/FINANCIAL-ASSISTANCE; SCHEDULE H, PART V, SECTION B, LINE 16C FAP PLAIN LANGUAGE SUMMARY WEBSITE - MARION REGIONAL HEALTH - WINFIELD INC.: LINE 16C URL: HTTPS://WWW.NMHS.NET/PATIENTS-AND-VISITORS/BILLING-AND-INSURANCE/FINANCIAL-ASSISTANCE; SCHEDULE H, PART VI, LINE 2 NEEDS ASSESSMENT NEEDS ASSESSMENT MARION REGIONAL HEALTH - WINFIELD (MRHW) UTILIZES VARIED BUT COMPLIMENTARY METHODS TO ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITY IT SERVES. MARION COUNTY WILL BE INCLUDED IN THE NORTH MISSISSIPPI HEALTH SERVICES (NMHS) COMMUNITY HEALTH NEEDS ASSESSMENT WHICH IS PERFORMED EVERY THREE YEARS AND PROVIDES INFORMATION ON HEALTH STATUS, UTILIZATION OF HEALTH SERVICES, HEALTHY BELIEFS AND SATISFACTION WITH HEALTH CARE SERVICES. HOWEVER, AS MRHW WAS NEWLY ACQUIRED DURING FISCAL YEAR 2025, IT IS NOT YET INCLUDED IN THE CURRENT NHMS CHNA. THE NORTH MISSISSIPPI HEALTH SERVICES COMMUNITY HEALTH ASSESSMENT COVERS THE 24 COUNTY SERVICE AREA INCLUDING MARION COUNTY AND PROVIDES INFORMATION BY COUNTY. IN ADDITION, THE NORTH MISSISSIPPI HEALTH SERVICES COMMUNITY RELATIONS FACILITATOR CONDUCTS ROUTINE VISITS WITH OUR INTERNAL AND EXTERNAL STAKEHOLDERS ACROSS THE ENTIRE SERVICE AREA INCLUDING MARION COUNTY. THE INFORMATION GATHERED THROUGH SEVERAL QUALITATIVE SURVEY QUESTIONS IS USED TO DETERMINE OUR COMMUNITY'S NEEDS FOR THE ENTIRE SERVICE AREA AS WELL AS THE LOCAL SERVICE AREA FOR EACH HOSPITAL SUCH AS MARION REGIONAL HEALTH - WINFIELD. SCHEDULE H, PART VI, LINE 3 PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE EXPLANATIONS OF THE MARION REGIONAL HEALTH - WINFIELD CHARITY CARE POLICY ARE COMMUNICATED IN A VARIETY OF FORMS INCLUDING SIGNAGE AT ALL ADMISSION AND REGISTRATION AREAS, ON THE WEB SITE, ON BILLS AND STATEMENTS, AND IN ADMISSION PACKETS. FINANCIAL COUNSELORS ASSIST THE PATIENT AND RESPONSIBLE PARTIES WITH DETERMINING ELIGIBILITY FOR GOVERNMENT PROGRAMS, PRIMARILY MEDICAID, AND CHARITY CARE STATUS. THE PATIENT CAN APPLY FOR CHARITY CARE AT ANY TIME FROM THE DATE OF SERVICE THROUGH THE COLLECTION PROCESS AND ONCE QUALIFIED AND APPROVED ALL COLLECTION EFFORTS ARE STOPPED. SCHEDULE H, PART VI, LINE 4 COMMUNITY INFORMATION COMMUNITY INFORMATION MARION REGIONAL HEALTH - WINFIELD INC. SERVES MORE THAN 29,000 PEOPLE IN MARION COUNTY, ALABAMA AND THE SURROUNDING AREA. THE POPULATION FOR THE SERVICE AREA IS PROJECTED TO REMAIN ESSENTIALLY FLAT OVER THE NEXT FIVE YEARS. ACCORDING TO THE U.S. CENSUS BUREAU, AGE DEMOGRAPHICS FOR THE SERVICE AREA SHOW THAT APPROXIMATELY 21% OF THE POPULATION IS UNDER 18 YEARS OF AGE, APPROXIMATELY 57% IS BETWEEN 18 AND 64 YEARS OF AGE AND THAT 22% IS 65 OR OLDER. CAUCASIANS MAKE UP 91% OF THE SERVICE AREA'S POPULATION WHILE AFRICAN AMERICANS MAKE UP 4% AND HISPANICS AND OTHERS MAKE UP APPROXIMATELY 5%. THE MEDIAN HOUSEHOLD INCOME WAS $50,088 FOR THE SERVICE AREA, WHICH IS BELOW THE OVERALL AVERAGE FOR ALABAMA AND SIGNIFICANTLY LESS THAN THE NATIONWIDE AVERAGE. THE PATIENT POPULATION FOR MARION REGIONAL MEDICAL CENTER THAT IS UNINSURED IS 11.8%. SCHEDULE H, PART VI, LINE 5 PROMOTION OF COMMUNITY HEALTH PROMOTION OF COMMUNITY HEALTH MARION REGIONAL HEALTH - WINFIELD INC. HAS A COMMITMENT TO A WIDE VARIETY OF COMMUNITY HEALTH OUTREACH ACTIVITIES, WHICH ARE COORDINATED BY THE COMMUNITY HEALTH COORDINATOR AND ARE STAFFED BY MARION REGIONAL HEALTH - WINFIELD EMPLOYEES WHO VOLUNTEER THEIR TIME TO HELP WITH THESE EVENTS AND ACTIVITIES. THE COMMUNITY HEALTH COORDINATOR ASSISTS IN EDUCATING THE COMMUNITY ON HEALTH-RELATED ISSUES BY ORGANIZING AND PRESENTING VARIOUS HEALTH FAIRS AND SEMINARS. THESE EVENTS ARE HELD AT LOCAL BUSINESSES, SCHOOLS AND COMMUNITY ORGANIZATIONS AND ADDRESS A VARIETY OF HEALTH-RELATED TOPICS. IN ADDITION, THE HOSPITAL SPONSORS CHOLESTEROL, BLOOD PRESSURE, VISION, MEMORY, AND HEART-RISK SCREENING EVENTS, THROUGH WHICH TESTS ARE MADE AVAILABLE TO THE PUBLIC FOR A NOMINAL FEE OR AT NO CHARGE WITH THE MAJORITY OF THE COSTS INCURRED ABSORBED BY THE HOSPITAL. SCHEDULE H, PART VI, LINE 6 AFFILIATED HEALTH CARE SYSTEM AFFILIATED HEALTH CARE SYSTEM AS NOTED ABOVE, MARION REGIONAL HEALTH - WINFIELD (MRHW) IS PART OF NORTH MISSISSIPPI HEALTH SERVICES (NMHS). NMHS OPERATES NORTH MISSISSIPPI MEDICAL CENTER, SIX OTHER COMMUNITY HOSPITALS IN ADDITION TO MRHW, AS WELL AS, NORTH MISSISSIPPI MEDICAL CLINICS, WHICH OPERATES MORE THAN 36 MEDICAL CLINICS. SOME OF THESE FACILITIES OPERATE AT AN ONGOING FINANCIAL LOSS AND NMHS PROVIDES OPERATING FUNDS IN THE FORM OF WORKING CAPITAL LOANS THAT HAVE NO SET REPAYMENT DATE. THESE WORKING CAPITAL LOANS HAVE HISTORICALLY BEEN CONVERTED TO CAPITAL TRANSFERS IN MANY CASES, AND THEREFORE, THE LOANS ARE FORGIVEN SUCH THAT THE FACILITY NEVER MAKES REPAYMENT. NMHS DOES THIS IN ORDER TO PROVIDE ACCESS TO A VARIETY OF SERVICES ACROSS THE SERVICE AREA AND IS AN INTENTIONAL PART OF ITS BUSINESS MODEL. THE COMMUNITY HEALTH DEPARTMENT THAT IS PART OF NMMC COORDINATES A VARIETY OF COMMUNITY HEALTH ACTIVITIES ACROSS THE SERVICE AREA AS WELL. false true false false false false false false false MICHAEL S SPEES PRESIDENT 0 1145646 0 1352965 0 181829 0 137378 0 19789 0 2837607 0 98482 SHARON NOBLES TREASURER 0 584582 0 471330 0 92367 0 80731 0 17759 0 1246769 0 52358 BRUCE TOPPIN SECRETARY 0 418218 0 272680 0 59427 0 11158 0 19843 0 781326 0 0 SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION 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. 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 FORM 990, PART III, LINE 4A ONE OF THE PRIMARY WAYS MRHW SERVES THE COMMUNITY IS BY PROVIDING CARE TO VARIOUS POPULATIONS FOR WHICH IT RECEIVES NO COMPENSATION OR RECEIVES COMPENSATION AT RATES SIGNIFICANTLY LESS THAN ESTABLISHED RATES. THE BOARD OF DIRECTORS OF MRHW HAS ESTABLISHED A POLICY UNDER WHICH THE HOSPITAL PROVIDES CARE, WITHOUT CHARGE, TO NEEDY MEMBERS OF ITS COMMUNITY. THE FINANCIAL ASSISTANCE POLICY STATES THAT MRHW WILL PROVIDE EMERGENCY AND MEDICALLY NECESSARY INPATIENT AND OUTPATIENT HOSPITAL SERVICES TO PATIENTS FREE OF CHARGE WITH HOUSEHOLD INCOME LEVELS AT OR BELOW 150% OF THE FEDERAL POVERTY LEVEL. THE POLICY APPLIES TO INDIVIDUALS WHO RESIDE IN MARION COUNTY. PATIENTS FROM OUTSIDE THE COUNTY MAY ALSO BE GRANTED CHARITY CARE BASED ON THE JUDGMENT OF MRHW MANAGEMENT DEPENDING ON THEIR INDIVIDUAL CIRCUMSTANCES. THE POLICY ALSO REQUIRES THE PATIENT TO COOPERATE FULLY WITH MRHW'S REQUEST FOR INFORMATION WITH WHICH TO VERIFY THE PATIENT'S ELIGIBILITY. FOLLOWING THAT POLICY, THE HOSPITAL MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS CHARITY CARE POLICY. CHARGES FORGONE, BASED ON ESTABLISHED RATES, TOTALED APPROXIMATELY $58,309 IN FISCAL YEAR 2025. BASED ON THE GROSS CHARGES PROVIDED TO CHARITY PATIENTS COMPARED TO TOTAL HOSPITAL GROSS CHARGES, 2.67% OF ALL SERVICES IN FISCAL YEAR 2025 WERE PROVIDED ON A CHARITY BASIS. THE NET COST OF CHARITY CARE PROVIDED BY MRHW WAS APPROXIMATELY $312,627 IN FISCAL YEAR 2025. THE TOTAL COST ESTIMATE IS BASED ON THE RATIO OF COSTS TO CHARGES FOR MRHW. ALL THE FOREGONE CHARGES MENTIONED ABOVE ARE NETTED AGAINST PATIENT SERVICE REVENUE TO ARRIVE AT NET PATIENT SERVICE REVENUE AS REFLECTED AS PROGRAM SERVICE REVENUE ON PART VIII OF FORM 990 IN ORDER TO BE CONSISTENT WITH FINANCIAL STATEMENT REPORTING AND ARE NOT REPORTED AS FUNCTIONAL EXPENSES ON THE TAX RETURN. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION PEOPLE OF THIS REGION BY PROVIDING CONVENIENTLY ACCESSIBLE, COST-EFFECTIVE HEALTH CARE OF THE HIGHEST QUALITY. FORM 990, PART VI, LINE 15A B AN INDEPENDENT COMPENSATION CONSULTING FIRM, KORN FERRY, IS USED TO HELP ESTABLISH THE COMPENSATION OF THE SENIOR EXECUTIVES. THE FIRM PRESENTS THEIR INDEPENDENT ANALYSIS, WHICH CONTAINS COMPARABILITY DATA, TO THE COMPENSATION COMMITTEE OF NORTH MISSISSIPPI HEALTH SERVICES, INC. (NMHS). THE COMPENSATION OF THE INDIVIDUALS ARE THEN APPROVED BY THE COMPENSATION COMMITTEE. THE SALARIES OF NMHS' SENIOR EXECUTIVES ARE THEN REVIEWED BY THE NMHS BOARD OF DIRECTORS. THE INDIVIDUAL WHOSE COMPENSATION IS BEING DISCUSSED IS NOT PRESENT DURING THE DISCUSSION OR APPROVAL OF THEIR COMPENSATION. THE DISCUSSIONS AND DECISIONS REGARDING THE COMPENSATION ARE DOCUMENTED IN THE MINUTES OF THE MEETINGS. COMPENSATION OF THESE INDIVIDUALS IS APPROVED ANNUALLY. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS MARION REGIONAL HEALTH - WINFIELD INC. IS A NOT-FOR-PROFIT, NONSTOCK, MEMBERSHIP CORPORATION OF WHICH NORTH MISSISSIPPI HEALTH SERVICES, INC. IS THE SOLE MEMBER AND HAS SOLE VOTING CONTROL. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE GOVERNANCE COMMITTEE OF NORTH MISSISSIPPI HEALTH SERVICES, INC., WHICH IS MADE UP OF PAST CHAIRMEN, NOMINATE CANDIDATES FOR THE BOARD. THESE CANDIDATES ARE THEN APPROVED BY THE BOARD OF NORTH MISSISSIPPI HEALTH SERVICES, INC. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS THE BOARD OF NORTH MISSISSIPPI HEALTH SERVICES, INC. APPROVES ALL TRANSACTIONS THAT EXCEED $1 MILLION. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 GOES THROUGH A REVIEW PROCESS IN THE ACCOUNTING DEPARTMENT. THE ACCOUNTANT FOR EACH FACILITY REVIEWS THE RETURNS FOR REASONABLENESS AND ACCURACY. ALL TOTALS ARE TIED TO THE AUDIT REPORTS, AND ALL AMOUNTS ARE CROSS REFERENCED TO SCHEDULES OR OTHER PARTS OF THE ACTUAL RETURN. ONCE THE ACCOUNTANT REVIEWS THE RETURN, THE ACCOUNTING SUPERVISOR AND THE DIRECTOR OF ACCOUNTING REVIEWS. THE SUPERVISOR DOES A DETAILED REVIEW BY CHECKING THE RETURN FOR THE SAME ITEMS THAT THE ACCOUNTANT CHECKED FOR. THE DIRECTOR THEN DOES A HIGHER-LEVEL REVIEW, READING THE RETURN FOR REASONABLENESS AND COMPARING PRIOR YEAR AMOUNTS TO CURRENT YEAR AMOUNTS. FINALLY, THE VICE PRESIDENT OF FINANCE REVIEWS THE RETURN FOR REASONABLENESS. THE RETURNS ARE THEN SENT TO THE EXECUTIVE VP/TREASURER TO BE REVIEWED. THE CHIEF FINANCIAL OFFICER SIGNS THE RETURN AND IT IS THEN SENT TO THE IRS. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE IS REQUIRED TO BE COMPLETED BY ALL OFFICERS AND DIRECTORS OF THE ORGANIZATION. THE QUESTIONNAIRE IS REVIEWED BY NORTH MISSISSIPPI HEALTH SERVICES, INC.'S COMPLIANCE OFFICER AND CONFLICT COMMITTEE. THE CONFLICT COMMITTEE REVIEWS CONFLICT TRANSACTIONS AND MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING CONFLICT TRANSACTIONS IN ACCORDANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. ALL MEMBERS OF THE CONFLICT COMMITTEE ARE PROHIBITED FROM ENGAGING IN TRANSACTIONS WITH THE ORGANIZATION OR ITS AFFILIATES DURING THEIR TENURE ON THE CONFLICT COMMITTEE AND ONE YEAR AFTER THEIR SERVICE CONCLUDES. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. A CONSOLIDATED STATEMENT OF OPERATIONS IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G OTHER FEES OTHER PURCHASED SERVICES - TOTAL EXPENSE: 1691013, PROGRAM SERVICE EXPENSE: 1691013, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: 0; PHYSICIAN SERVICES - TOTAL EXPENSE: 918037, PROGRAM SERVICE EXPENSE: 918037, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: 0; CONTRACT EMPLOYEES - TOTAL EXPENSE: 62230, PROGRAM SERVICE EXPENSE: 62230, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: 0; COLLECTIONS FEES - TOTAL EXPENSE: 58, PROGRAM SERVICE EXPENSE: 58, MANAGEMENT AND GENERAL EXPENSES: , FUNDRAISING EXPENSES: 0; FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES INCREASE IN INTEREST OF AFFILIATED FOUNDATION - 20078; TOTAL - 20078; NORTH MS MANAGEMENT SERVICES INC 830 S GLOSTER STREET TUPELO MS 38801 640762694 MGMT & ADMIN DE 501(C)(3) TYPE I NMHS true NORTH MS HEALTH SERVICES INC 830 S GLOSTER STREET TUPELO MS 38801 640653269 MGMT SERVICES DE 501(C)(3) TYPE II NA false CLAY COUNTY MEDICAL CORPORATION 830 S GLOSTER STREET TUPELO MS 38801 640668465 HOSPITAL DE 501(C)(3) 3 NMHS true NORTH MS MEDICAL CENTER INC 830 S GLOSTER STREET TUPELO MS 38801 640662976 HOSPITAL DE 501(C)(3) 3 NMHS true PONTOTOC HEALTH SERVICES INC 830 S GLOSTER STREET TUPELO MS 38801 640751410 HOSPITAL DE 501(C)(3) 3 NMHS true NORTH MS MEDICAL CLINICS INC 830 S GLOSTER STREET TUPELO MS 38801 640787918 MED CLINICS DE 501(C)(3) 3 NMHS true TUPELO SERVICE FINANCE INC 830 S GLOSTER STREET TUPELO MS 38801 640508308 COLLECTIONS DE 501(C)(3) 3 NMHS true WEBSTER HEALTH SERVICES INC 830 S GLOSTER STREET TUPELO MS 38801 640819193 HOSPITAL DE 501(C)(3) 3 NMHS true MARION REGIONAL MEDICAL CENTER INC 830 S GLOSTER STREET TUPELO MS 38801 640926753 HOSPITAL DE 501(C)(3) 3 NMHS true NORTH MS EMERGENCY SERVICES INC 830 S GLOSTER STREET TUPELO MS 38801 640780130 ER PHYSICIANS DE 501(C)(3) 10 NMHS true MONROE HEALTH SERVICES 830 S GLOSTER STREET TUPELO MS 38801 320583236 HOSPITAL DE 501(C)(3) 3 NMHS true HEALTH CARE FOUNDATION OF NORTH MS 830 S GLOSTER STREET TUPELO MS 38801 640914704 FUNDRAISING DE 501(C)(3) 7 NMHS true TISHOMINGO HEALTH SERVICES 830 SOUTH GLOSTER STREET TUPELO MS 38801 640741047 HOSPITAL DE 501(C)(3) 3 NMHS true MEDICAL IMAGING LLC 830 S GLOSTER STREET TUPELO MS 38801 770647210 MEDICAL IMAGING MS NA false false CENTER FOR DIGESTIVE HEALTH LLC 589 GARFIELD ST TUPELO MS 38801 201606438 DIGESTIVE CARE MS NA false false NORTH MS HEALTH LINK INC 830 S GLOSTER STREET TUPELO MS 38801 640715886 MEDICAL SERVICES DE NMHS C CORPORATION true NORTH MS ENTERPRISES INC 830 S GLOSTER STREET TUPELO MS 38801 640658059 MEDICAL SERVICES DE NMHS C CORPORATION true PROFESSIONAL PRACTICE MANAGEMENT INC 830 S GLOSTER STREET TUPELO MS 38801 721390014 MED SERV MGMT DE NMMCL C CORPORATION true ACCLAIM INC 830 S GLOSTER STREET TUPELO MS 38801 721356116 HEALTH CARE CLAIMS DE HEALTHLINK C CORPORATION true NORTH MS SUPPORT SERVICES INC 830 S GLOSTER STREET TUPELO MS 38801 260718275 SUPPORT SERVICES DE NMHS C CORPORATION true false false false false true false false false false false false false true false true false true false true