2025-11-12T15:41:14-06:00 2024-12-31 640809101 HARPER RAINS KNIGHT & COMPANY PA 1052 HIGHLAND COLONY PKWY STE 100 RIDGELAND MS 39157 990 2024-01-01 870741588 SIMPSON COMMUNITY HEALTHCARE INC SIMP 6018472221 PO BOX 457 MENDENHALL MS 391140457 SHELLY RILEY CONTROLLER 6018472221 2025-11-12 1 0 BILL FELDER CPA P00745144 6016050722 2025-11-12 2024 2025-03-06 01:10:19Z SIMPSON GENERAL HOSPITAL DAVID MASSEY PO BOX 457 MENDENHALL MS 391140457 21758023 0 X N/A X 2005 MS THE ORGANIZATION IS A 25 BED CRITICAL ACCESS ACUTE CARE HOSPITAL COMBINED WITH A 10 BED GERIATRIC PSYCH UNIT LOCATED IN MENDENHALL, MS. THE HOSPITAL PROVIDES INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES PRIMARILY FOR RESIDENTS OF SIMPSON COUNTY AND THE SURROUNDING AREA. 9 9 327 0 0 0 127063 799704 18865917 20563751 11314 43623 344996 350945 19349290 21758023 0 0 0 0 10032862 10935621 0 0 0 9949695 10049343 19982557 20984964 -633267 773059 9109692 8762028 7243055 6122332 1866637 2639696 TO PROVIDE A WIDE VARIETY OF HIGH QUALITY MEDICAL SERVICES TO THOSE WHO LIVE IN SIMPSON COUNTY AND THE SURROUNDING AREA. 0 0 15351910 21363456 THE HOSPITAL PROVIDED A VARIETY OF SERVICES, INCLUDING ACUTE INPATIENT SERVICES, OUTPATIENT SERVICES, EMERGENCY ROOM SERVICES, CLINIC SERVICES, SWING BED SERVICES, SENIOR CARE SERVICES, AND SERVICES TO THE UNINSURED IN THE SURROUNDING AREAS. 15351910 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 36 0 1 327 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MS X GREGG GIBBES 6018477130 PO BOX 457 MENDENHALL MS 39114 DAVID MASSEY CHAIRMAN 2.00 X X 0 0 0 WESLEY BROADHEAD VICE CHAIRMAN 2.00 X X 0 0 0 STEVEN AMMANN DIRECTOR 2.00 X X 0 0 0 DR DEWAYNE MIDDLETON DIRECTOR 2.00 X 0 0 0 ERIC MCMILLAN DIRECTOR 2.00 X 0 0 0 BECKY HUFF DIRECTOR 2.00 X 0 0 0 WANDA BRIDGES DIRECTOR 2.00 X 0 0 0 BUTCH MAGEE DIRECTOR 2.00 X 0 0 0 KENNETH LEWIS DIRECTOR 2.00 X 0 0 0 WILLIAM H SMITH BOARD ATTORNEY 2.00 X 0 0 0 SHELLY RILEY CONTROLLER 40.00 X 0 0 0 HARPAL SINGH MD PHYSICIAN 50.00 X 476427 0 16382 CHIP HOLBROOK MD PHYSICIAN 50.00 X 581691 0 24036 ASHLEY SHIVERS NURSE PRACTITIONER 40.00 X 137330 0 14424 PAUL T MUNN NURSE PRACTITIONER 40.00 X 189455 0 14424 NATALIE P CARTER PHARMACIST 40.00 X 101445 0 7747 JENNIFER B BOUTWELL NURSE PRACTITIONER 40.00 X 180919 0 14324 JASON E CARR NURSE PRACTITIONER 40.00 X 174796 0 14009 SUSAN S JENKINS DON 40.00 X 119957 0 7747 JOHN K KNIGHT RN 40.00 X 117777 0 7747 JODI C MILLER NURSE PRACTITIONER 40.00 X 110346 0 20155 2190143 0 140995 10 0 1 0 0 799704 799704 OUTPATIENT REVENUE 900099 20616770 20616770 INPATIENT REVENUE 900099 11305632 11305632 GERIATRIC UNIT 900099 3902058 3902058 CONTRACTUAL ADJUSTMENTS 900099 -15260709 -15260709 20563751 43623 43623 OTHER REVENUE 900099 350945 350945 350945 21758023 20914696 0 43623 X 10935621 8914114 2021507 3439913 1253848 2186065 12958 12958 177037 177037 588573 447405 141168 385246 385246 BAD DEBT EXPENSE 2724087 2724087 SUPPLIES - MEDICAL & OT 1446323 1432156 14167 MISCELLANEOUS 546257 168638 377619 UTILITIES AND MAINTENAN 513354 274494 238860 215595 137168 78427 20984964 15351910 5633054 0 1547596 1536955 2053727 1607363 254101 209318 159134 154341 11206711 6723255 4798730 4483456 296404 770595 9109692 8762028 3305486 2587646 3092390 2948106 845179 586580 7243055 6122332 X 1866637 2639696 1866637 2639696 9109692 8762028 773059 0 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 226560 226560 2323406 1434505 888901 8429624 5088252 3341372 227121 200498 26623 4483456 RIGHT OF USE ASSET 586580 DUE FROM THIRD PARTY PAYORS 184015 770595 LEASE OBLIGATIONS 586580 586580 X 21758024 0 21758024 0 21758024 20984964 0 20984964 0 20984964 PART X, LINE 2: THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED RELATED TO THE CURRENT YEAR AND THE HOSPITAL HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2024 AND 2023, FOR WHICH LIABILITIES HAVE BEEN ESTABLISHED. THE HOSPITAL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. 1 1 1 X 1 X 1 1 0 0 1768203 2654784 0 0.00000 11351166 7817142 3534024 0.19350 13119369 10471926 3534024 0.19350 9025 9025 0.00050 7272 7272 0.00040 8508254 5954505 2553749 0.13980 1160 1160 0.00010 8525711 5954505 2571206 0.14080 21645080 16426431 6105230 0.33430 0 2724087 1280748 7057142 7057142 X 1 1 1 1 SIMPSON GENERAL HOSPITAL 1842 SIMPSON HIGHWAY 149 MENDENHALL MS 39114 X X X X SIMPSON GENERAL HOSPITAL 1 0 0 1 X X X X X X X X 23 1 0 0 1 X HTTP://WWW.SIMPSONGENERAL.COM/ X 1 21 0 0 0 1 X 100.000000000000 250.000000000000 X X X X 1 1 X X X 1 X 1 X 1 X X X X 1 X 0 0 PART V, SECTION A: SIMPSON COMMUNITY HEALTHCARE HAS ATTACHED ITS MOST RECENT AUDITED FINANCIAL STATEMENTS AS REQUIRED BY IRS INSTRUCTIONS. THE AUDITED FINANCIAL STATEMENTS FOR THE CURRENT FILING YEAR ARE NOT YET COMPLETE AT THE TIME OF THIS FORM 990 SUBMISSION. CONSEQUENTLY, THE ORGANIZATION HAS ATTACHED THE LATEST AVAILABLE AUDITED FINANCIAL STATEMENTS FROM THE PRIOR YEAR TO FULFILL THE ATTACHMENT REQUIREMENT. SIMPSON GENERAL HOSPITAL PART V, SECTION B, LINE 5: AN ONLIME COMMUNITY SURVEY WAS DEVELOPED BY THE HOSPITAL. MEMBERS OF THE GENERAL PUBLIC WERE ENCOURAGED BY THE HOSPITAL TO PARTICIPATE IN THE ONLINE SURVEY. THE DATA COLLECTED FROM THE SURVEY WAS GIVEN CONSIDERATION AND USED BY THE STEERING COMMITTEE IN ESTABLISHING THE TOP HEALTH PRIORITIES FOR SIMPSON GENERAL TO FOCUS ON OVER THE NEXT THREE YEARS. OF THE MEMBERS OF THE COMMUNITY THAT RESPONDED TO THE SURVEY NOT ALL THE RESPNDENTS ANSWERED EVERY QUESTIONS. IN THE CHARTS AND ANALYSIS INCLUDE IN THE COMMUNITY HEALTH NEEDS ASSESSMENT, THE CALCULATIONS ARE BASED ON THE NUMBER OF RESPONDENTS THAT ANSWERED THAT SPECIFIC QUESTION VERSUS THAT TOTAL NUMBER OF RESPONDENTS THAT TOOK THE SURVEY. 4 1 - HARRISVILLE MEDICAL CLINIC 1648 SIMPSON HIGHWAY 469 HARRISVILLE MS 39082 MEDICAL CLINIC 2 - SGH CLINIC 1827 C HIGHWAY 149 MENDENHALL MS 39114 MEDICAL CLINIC 3 - PUCKETT MEDICAL CLINIC 6455 HIGHWAY 18 PUCKETT MS 39042 MEDICAL CLINIC 4 - SGH DRIVETHROUGH CLINIC 1827 A HIGHWAY 149 MENDENHALL MS 39114 MEDICAL CLINIC PART I, LINE 7: THE COSTING METHODOLOGY USED TO CALCULATE THE AMOUNTS IN PART I, LINE 7 IS A RATIO OF PATIENT CARE COST TO CHARGES AND INCLUDES ALL PATIENT SEGMENTS. WORKSHEETS 1, 2, 3 AND 8 WERE USED TO DETERMINE THE AMOUNTS REPORTED IN PART I, LINE 7, A, B AND C. PART I, LINE 7G: THE HOSPITAL HAS AGREEMENTS WITH THIRD-PARTY PAYORS THAT PROVIDE FOR PAYMENTS TO THE HOSPITAL AT AMOUNTS DIFFERENT FROM ITS ESTABLISHED RATES. PART I, LN 7 COL(F): BAD DEBT EXPENSE OF $2,724,087 WAS INCLUDED ON FORM 990, PART IX, LINE 25 COLUMN (A), BUT WAS SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE OF TOTAL EXPENSE IN COLUMN (F). PART II, COMMUNITY BUILDING ACTIVITIES: N/A PART III, LINE 4: PATIENT ACCOUNTS RECEIVABLE ARE CARRIED AT THE UNPAID AMOUNT OF PATIENT SERVICE REVENUE CHARGED TO PATIENTS, NET OF ALLOWANCES FOR CONTRACTUAL ADJUSTMENTS RELATED TO AGREEMENTS WITH THIRD-PARTY PAYORS AND ALLOWANCES FOR DOUBTFUL ACCOUNTS. AS A SERVICE TO THE PATIENT, THE HOSPITAL BILLS THIRD-PARTY PAYORS DIRECTLY AND BILLS THE PATIENT WHEN THE PATIENT'S LIABILITY IS DETERMINED. PATIENT ACCOUNTS RECEIVABLE ARE DUE IN FULL WHEN BILLED. MANAGEMENT DETERMINES THE ALLOWANCE FOR DOUBTFUL ACCOUNTS BY USING HISTORICAL EXPERIENCE APPLIED TO AN AGING OF ACCOUNTS AND CONSIDERING SPECIFIC OLD OUTSTANDING BALANCES. PATIENT ACCOUNTS RECEIVABLE ARE WRITTEN-OFF WHEN DEEMED UNCOLLECTIBLE. RECOVERIES OF PATIENT ACCOUNTS RECEIVABLES PREVIOUSLY WRITTEN-OFF ARE RECORDED WHEN RECEIVED. PART III, LINE 8: CHARITY CARE ARISES FROM A DELIBERATE POLICY BY A HEALTH CARE ORGANIZATION TO FOREGO PAYMENT FOR CERTAIN SERVICES PROVIDED TO LOW INCOME PATIENTS. HOSPITAL PARTICIPATION IN MEDICARE IS VOLUNTARY. MEDICARE SHORTFALLS OCCUR WHEN THE PAYMENTS RECEIVED BY MEDICARE ARE LESS THAN THE COSTS OF PROVIDING CARE TO MEDICARE PATIENTS. PAYMENT RATES FOR MEDICARE ARE CURRENTLY SET BELOW THE COSTS OF PROVIDING CARE RESULTING IN UNDERPAYMENT. THE ORGANIZATION MUST BRIDGE THE GAP CREATED BY GOVERNMENT UNDERPAYMENTS. THE MEDIAN INCOME LEVEL OF THE COMMUNITY IN WHICH SIMPSON COMMUNITY HEALTHCARE SERVES IS WELL BELOW THE NATIONAL AVERAGE. A MAJORITY OF ITS PATIENTS ARE MEDICARE PATIENTS. THE ORGANIZATION FEELS THAT PROVIDING CARE FOR THE ELDERLY AND POOR IS AN ESSENTIAL PART OF THE COMMUNITY BENEFIT STANDARD AND AS SUCH, ANY MEDICARE UNDERPAYMENTS REPRESENT THE REAL COST OF SERVING ITS COMMUNITY AND SHOULD COUNT AS QUANTIFIABLE COMMUNITY BENEFIT FOR TAX COMPLIANCE PURPOSES. THE MEDICARE COST REPORT IS USED TO DETERMINE THE AMOUNT REPORTED ON SCHEDULE H, PART III, LINE 6. PART III, LINE 9B: THE ORGANIZATION'S DEBT COLLECTION POLICY INCLUDES PROVISIONS FOR THE UNINSURED AND THOSE THAT QUALIFY FOR CHARITY CARE. UPON ADMITTANCE, INFORMATION IS ENTERED INTO SPMS SYSTEM TO VERIFY THE PATIENTS ABILITY TO PAY. THIS PREQUALIFIES PATIENTS THAT ARE ELIGIBLE FOR CHARITY. ALL SELF-PAY PATIENTS ARE OFFERED DISCOUNTS. ONLY ACCOUNTS IN WHICH THE GUARANTOR HAS VERIFIABLE INCOME ARE CONSIDERED TO BE SENT TO COLLECTIONS OR LEGAL SUIT. PART VI, LINE 2: THE ORGANIZATION ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY IT SERVES BY CONSIDERING HOW THE COMMUNITY IS DEFINED, DETERMINING WHAT POPULATIONS SHOULD BE THE FOCUS OF COMMUNITY HEALTH IMPROVEMENT, IDENTIFYING SUBGROUPS OF THE COMMUNITY SUCH AS SENIORS, CHILDREN, LOW-INCOME INDIVIDUALS, MEMBERS OF ETHNIC GROUPS, UNINSURED PERSONS AND OTHERS TO CONCENTRATE HEALTH IMPROVEMENT AND GIVE PARTICULAR ATTENTION TO THOSE PERSONS IN THE TARGET POPULATION. PART VI, LINE 3: THE ORGANIZATION OFFERS DISCOUNTS TO ALL SELF-PAY PATIENTS. INFORMATION REGARDING THESE DISCOUNTS IS SUMMARIZED IN A LETTER THAT IS PROVIDED TO PATIENTS AS THEY ARE ADMITTED. SOME PATIENTS CONTACT THE ORGANIZATION AND INDICATE THEY ARE UNABLE TO PAY. THE ORGANIZATION FURTHER RESEARCHES THESE PATIENTS' ABILITY TO PAY AND DETERMINES IF THEY QUALIFY FOR DISCOUNTS OR CHARITY CARE UNDER THE ORGANIZATION'S POLICY. THE INDIVIDUAL IS THEN CONTACTED AND INFORMED OF THEIR AVAILABLE DISCOUNTS. PART VI, LINE 4: THE HOSPITAL IS LOCATED IN A RURAL COMMUNITY WITH AN ESTIMATED POPULATION OF 26,888. . PART VI, LINE 5: A MAJORITY OF THE ORGANIZATION'S GOVERNING BODY IS COMPRISED OF PERSONS WHO RESIDE IN THE ORGANIZATION'S PRIMARY SERVICE AREA WHO ARE NEITHER EMPLOYEES NOR CONTRACTORS OF THE ORGANIZATION, NOR FAMILY MEMBERS THEREOF. PART VI, LINE 6: THE ORGANIZATION IS NOT PART OF AN AFFILIATED HEALTH CARE SYSTEM. X X X 0 0 0 0 0 0 0 0 0 CHIP HOLBROOK MD PHYSICIAN 581691 0 0 0 0 0 0 0 24036 0 605727 0 0 0 HARPAL SINGH MD PHYSICIAN 476427 0 0 0 0 0 0 0 16382 0 492809 0 0 0 PAUL T MUNN NURSE PRACTITIONER 189455 0 0 0 0 0 0 0 14424 0 203879 0 0 0 JENNIFER B BOUTWELL NURSE PRACTITIONER 180919 0 0 0 0 0 0 0 14324 0 195243 0 0 0 JASON E CARR NURSE PRACTITIONER 174796 0 0 0 0 0 0 0 14009 0 188805 0 0 0 ASHLEY SHIVERS NURSE PRACTITIONER 137330 0 0 0 0 0 0 0 14424 0 151754 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS AND REVIEWED BY THE ORGANIZATION'S CEO. A COPY OF THE ORGANIZATION'S FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) IS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY. THE ORGANIZATION'S GOVERNING BODY REVIEWS THE FORM 990, APPROVES THE FORM 990 FOR FILING WITH THE INTERNAL REVENUE SERVICE, AND AUTHORIZES OFFICERS OF THE ORGANIZATION TO EXECUTE THE FORM 990 ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C AT LEAST ONCE A YEAR, MEMBERS ARE ASKED TO COMPLETE A CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY CONFLICTS OF INTEREST. THEY ARE TO NOTIFY OF ANY CHANGES THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABLE DATE TO DETERMINE COMPENSATION AMOUNTS OF ITS CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT LABOR AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,253,848. MANAGEMENT AND GENERAL EXPENSES 2,186,065. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,439,913. SCHEDULE H - FINANCIAL STATEMENT DISCLOSURE SIMPSON GENERAL HOSPITAL HAS ATTACHED ITS MOST RECENT AUDITED FINANCIAL STATEMENTS AS REQUIRED BY IRS INSTRUCTIONS. THE AUDITED FINANCIAL STATEMENTS FOR THE CURRENT FILING YEAR END DECEMBER 31, 2024 ARE NOT YET COMPLETE AT THE TIME OF THIS FORM 990 SUBMISSION. CONSEQUENTLY, THE ORGANIZATION HAS ATTACHED THE LATEST AVAILABLE AUDITED FINANCIAL STATEMENTS FROM THE YEAR-END DECEMBER 31, 2023 TO FULFILL THE ATTACHMENT REQUIREMENT.