CLAY COUNTY MEDICAL CORPORATION: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: CLAY COUNTY MEDICAL CORPORATION (EIN 64-0668465)
Tax period: 2009-10-01 to 2010-09-30
Filed: 2011-08-11
IRS object ID: 201132239349300048
Schema version: 2009v1.7
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule H
Schedule J
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-11T10:34:04-05:00	Timestamp
Tax Period End Date	2010-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BKD LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	190 E Capitol Street Suite 500	AddressLine1
City	Jackson	City
State	MS	State
ZIP Code	392012190	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	640668465	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Clay County Medical Corporation	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CLAY	NameControl
Phone	6623773977	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	830 South Gloster Street	AddressLine1
City	Tupelo	City
State	MS	State
ZIP Code	38801	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Joe Reppert	Name
Title	Executive Vice President/CFO	Title
Date Signed	2011-08-15	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Penny Wood CPA	Name
Phone	6019486700	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Joe Reppert	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	830 Gloster Street	AddressLine1
City	Tupelo	City
State	MS	State
ZIP Code	38801	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	34535312	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.nmhs.net/westpoint/	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1982	YearFormation
State Legal Domicile	DE	StateLegalDomicile
Activity Or Mission Description	Clay County Medical Corporation operates a 60 bed acute-care hospital and related outpatient care facilities in West Point, Mississippi.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	340	TotalNbrEmployees
Total Nbr Volunteers	30	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	281311	ContributionsGrantsPriorYear
Contributions Grants Current Year	304761	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	29246222	ProgramServiceRevenuePriorYear
Program Service Revenue CY	27506336	ProgramServiceRevenueCY
Investment Income Prior Year	312989	InvestmentIncomePriorYear
Investment Income Current Year	231194	InvestmentIncomeCurrentYear
Other Revenue Prior Year	531188	OtherRevenuePriorYear
Other Revenue Current Year	507772	OtherRevenueCurrentYear
Total Revenue Prior Year	30371710	TotalRevenuePriorYear
Total Revenue Current Year	28550063	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	17319861	SalariesEtcPriorYear
Salaries Etc Current Year	16521736	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	12449114	OtherExpensePriorYear
Other Expenses Current Year	13432670	OtherExpensesCurrentYear
Total Expenses Prior Year	29768975	TotalExpensesPriorYear
Total Expenses Current Year	29954406	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	602735	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1404343	RevenuesLessExpensesCY
Total Assets BOY	24451529	TotalAssetsBOY
Total Assets EOY	23461059	TotalAssetsEOY
Total Liabilities BOY	12041519	TotalLiabilitiesBOY
Total Liabilities EOY	13127936	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	12410010	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	10333123	NetAssetsOrFundBalancesEOY
Mission Description	CLAY COUNTY MEDICAL CORPORATION OWNS AND OPERATES A 60 BED ACUTE-CARE HOSPITAL AND RELATED OUTPATIENT CARE FACILITIES IN WEST POINT, MISSISSIPPI CALLED NORTH MISSISSIPPI MEDICAL CENTER-WEST POINT (NMMC-WEST POINT). NMMC-WEST POINT 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. NMMC-WEST POINT WORKS TO ACHIEVE THIS CORPORATE MISSION TO IMPROVE THE HEALTH OF THE PEOPLE OF THIS REGION BY PROVIDING CONVENIENTLY ACCESSIBLE, COST-EFFECTIVE HEALTH CARE OF THE HIGHEST QUALITY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	27613177	Expense
Revenue	27616670	Revenue
Description	NMMC-West Point serves Clay County and the surrounding area. In fiscal year 2010, there were over 2,500 inpatient admissions, over 16,100 emergency department visits, and over 28,400 outpatient visits. NMMC-West Point 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. NMMC-West Point's remarkable design was inspired by the history and culture of this charming Southern community. Medical-surgical patient rooms are entered from a foyer area and open onto a private terrace. Rooms are "nested," which means four to six rooms are clustered around each nursing unit. This design reduces walking distance, allows nurses to view several patients from a central point, and provides closer access to medical equipment. Surgeons utilize four operating suites for a wide array of cases, including general, orthopedic and obstetrics-gynecology. The Same Day Surgery Unit features six rooms for outpatient surgery patients to rest before and after their procedure, as well as two endoscopy suites. The six-bed Intensive Care Unit offers invasive and non-invasive monitoring for medical and surgical patients. The hospital also has 10 licensed swing beds for patients who need extended care. The Women's Pavilion provides family-centered maternity services in a homelike environment. Mothers labor, deliver and recover in the same comfortable room. The nursery is equipped to care for healthy newborns as well as provide immediate stabilization of infants requiring intensive care. NMMC-West Point offers 24-hour emergency services at the Level III Trauma Center, as well as a paramedic-level ambulance service. Outpatient services include cardiac and pulmonary rehabilitation programs, as well as physical, occupational and speech-language therapy. Cardiac stress tests and holter monitoring are also offered.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	One of the primary ways NMMC-West Point 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 NMMC-West Point has established a policy under which the hospital provides care, without charge, to needy members of its community. The charity care policy states that NMMC-West Point will provide necessary hospital services to patients free of charge with household income levels based on the median income for Mississippi compared to the median income nationally. The Mississippi Adjusted Poverty Guidelines is approximately 75% of the federal poverty rate. The policy further provides patients with household income levels above the Mississippi Adjusted Poverty Guidelines will be liable for no more than the amount that their household income exceeds the applicable federal poverty guidelines. The policy applies to individuals who reside in Clay County. Patients from outside the county may also be granted charity care based on the judgment of NMMC-West Point management depending on their individual circumstances. The policy also requires the patient to cooperate fully with NMMC-West Point'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 $2,689,000 in fiscal year 2010. Based on the gross charges provided to charity patients compared to total hospital gross charges, 4% of all services in fiscal year 2010 were provided on a charity basis. The net cost of charity care provided by NMMC-West Point was approximately $1,165,000 in fiscal year 2010. The total cost estimate is based on the ratio of costs to charges for NMMC-West Point. All of 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.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	27613177	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	true	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	9	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	340	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JOE REPPERT	NamePerson
Telephone Number	6623773977	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	830 GLOSTER STREET	AddressLine1
City	Tupelo	City
State	MS	State
ZIP Code	38801	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (21 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
Charlotte Magnussen MD
Director	1.0	X	0	381011	0
Sheila Carter
Director	1.0	X	0	0	0
Gene Childress
Director	1.0	X	0	0	0
Glenda Colbert
Director	1.0	X	0	0	0
Edgar Harris
Director	1.0	X	0	0	0
LaDonna Helveston
Director	1.0	X	0	0	0
Phyllis Mason MD
Director	1.0	X	0	0	0
George Purnell
Director	1.0	X	0	0	0
Rod Bobo
Director	1.0	X	0	0	0
Eluster Wicks
Director	1.0	X	0	0	0
Doug Wood
Director	1.0	X	0	0	0
C Carey Upton
Director	1.0	X	0	0	0
Gerald Wages
President	1.0		0	848369	8020	X
Bruce Toppin
Secretary	1.0		0	298009	8020	X
Joe Reppert
Treasurer	1.0		0	452988	2860	X
Edward Riley
Physician	40.0		322804	0	8370		X
Christopher L Behr
Physician	40.0		294265	0	8020		X
Stanko Vuk
Physician	40.0		263021	0	9072		X
Carlie B Godwin
CRNA	40.0		233769	0	6351		X
Amanda Coan
CRNA	40.0		204354	0	4038		X
Robert Jones
Former Treasurer	1.0		0	223281	6430			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1318213	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	2203658	TotalReportableCompFrmRltdOrgs
Total Other Compensation	61181	TotalOtherCompensation
Number Individuals GT100 K	13	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Medicomp
PO Box 426	MAGEE	MS	39111	Phys. Therapy Serv.	597726
Keystone
3150 Lenox Park Blvd Ste 109	MEMPHIS	TN	38115	ER Physician Fees	325729
Thomas Vinson MD
121 Montley Road	COLUMBUS	MS	39701	Physician Fees	278812
Alliance Healthcare
PO Box 96485	CHICAGO	IL	60693	Contract MRI Serv.	262798
Cardinal Health
PO Box 905488	CHARLOTTE	NC	282905488	Radiology Services	136600

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K
Related Organizations	34306	RelatedOrganizations
Government Grants	260000	GovernmentGrants
All Other Contributions	10455	AllOtherContributions
Total Contributions	304761	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Net Patient Service Revenue	900099	27225538	27225538
Net Related Rental Income	900099	280798	280798

Field	Value	IRS element (for citing)
Total Program Service Revenue	27506336	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	161958	TotalRevenueColumn
Exclusion	$161,958	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	6034485	Securities
Other	20000	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	5985249	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	49236	Securities
Other	20000	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	69236	TotalRevenueColumn
Exclusion	$69,236	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Employee Drug Sales	900099	360827	$360,827
Cafeteria Revenue	900099	110334		110334
Miscellaneous Revenue	900099	11230	$11,230

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	25381	TotalRevenueColumn
Exclusion	$25,381	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	507772	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	28550063	TotalRevenueColumn
Related Or Exempt Function Income	27616670	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$628,632	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	12051335	Total
Program Services	10956505	ProgramServices
Management And General	1094830	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	605313	Total
Program Services	605313	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	3019548	Total
Program Services	3019548	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	845540	Total
Program Services	727723	ProgramServices
Management And General	117817	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	626041	Total
Management And General	626041	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	18471	Total
Management And General	18471	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	41605	Total
Management And General	41605	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	11801	Total
Program Services	11801	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2460916	Total
Program Services	2451630	ProgramServices
Management And General	9286	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	28121	Total
Program Services	28121	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2936676	Total
Program Services	2936676	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	295592	Total
Program Services	295592	ProgramServices

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	653052	Total
Program Services	653052	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	57131	Total
Program Services	57131	ProgramServices

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	30324	Total
Program Services	30324	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	114517	Total
Program Services	114517	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1269295	Total
Program Services	1269295	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	433179	Total
Management And General	433179	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Bad Debt Expense	3944713	3944713
Repairs and Maintenance	140322	140322
Collection Fees	134978	134978
Dues and Subscriptions	89342	89342
Recruitment Expense	83971	83971

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	62623	Total
Program Services	62623	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	29954406	Total
Program Services	27613177	ProgramServices
Management And General	2341229	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1665	BOY
EOY	1852	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	458081	BOY
EOY	193656	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	5927858	BOY
EOY	6003309	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	518863	BOY
EOY	481460	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	29260	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	30867823	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	21800222	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	9447622	BOY
EOY	9067601	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	7474141	BOY
EOY	7014080	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	594039	BOY
EOY	699101	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	24451529	BOY
EOY	23461059	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3941727	BOY
EOY	4894713	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	7684787	BOY
EOY	7132493	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	415005	BOY
EOY	1100730	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	12041519	BOY
EOY	13127936	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	12333690	BOY
EOY	10256049	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	76320	BOY
EOY	77074	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12410010	BOY
EOY	10333123	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24451529	BOY
EOY	23461059	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Both	X	FinancialStatementBoth
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	398036	OtherCostOrOtherBasis
Book Value	398036	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	11441016	OtherCostOrOtherBasis
Depreciation	6646864	Depreciation
Book Value	4794152	BookValue

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovements

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16811041	OtherCostOrOtherBasis
Depreciation	13448337	Depreciation
Book Value	3362704	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2217730	OtherCostOrOtherBasis
Depreciation	1705021	Depreciation
Book Value	512708	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	9067600	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DUE TO AFFILIATES	$895,077
FAIR VALUE OF INT RATE SWAP	$205,653

Field	Value	IRS element (for citing)
Total Of Amounts	1100730	TotalOfAmounts
Total Revenue	28550063	TotalRevenue
Total Expenses	29954406	TotalExpenses
Excess Or Deficit For Year	-1404343	ExcessOrDeficitForYear
Net Unrealized GL On Investments	124165	NetUnrealizedGLOnInvestments
Other	-$796,709	OtherAmount
Total Adjustments	-672544	TotalAdjustments
Excess Or Deficit Per FS	-2076887	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	28725348	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	124165	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	124165	RevenueNotRptdF990
Revenue Subtotal	28601183	RevenueSubtotal
Other Revenues Not Included	-51120	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-51120	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	28550063	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	30005526	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	51120	OtherExpensesIncluded
Expenses Not Rptd F990	51120	ExpensesNotRptdF990
Expenses Subtotal	29954406	ExpensesSubtotal
Total Expenses Per Form990	29954406	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	ExplanationExplanation
Schedule D, Part X, Line 2:	Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.
Schedule D, Part XI, Line 8:	Pension-related changes other than net periodic pension cost <$797,463> Increase in interest in net assets of affiliated foundation $754
Schedule D, Part XII, Line 2d:	Rental expense is netted with rental income on the return but included in expense on the financial statements.
Schedule D, Part XIII, Line 4b:	Rental expense is netted with rental income on the return but included in expense on the financial statements.

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	true	CharityCarePolicy
Written Policy	true	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	true	FPGReferenceFreeCare

Other Percentage OtherPercentage

Field	Value	IRS element (for citing)
Other	X	Other
Free Other Percentage	75.	FreeOtherPercentage

Field	Value	IRS element (for citing)
FPG Reference Discounted Care	false	FPGReferenceDiscountedCare
Free Disc Care Medically Indigent	false	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	true	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	true	ExpensesExceededBudget
Unable To Provide Care	false	UnableToProvideCare
Annual Community Benefit Report	true	AnnualCommunityBenefitReport
Report Publically Available	true	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	1111879	TotalCommunityBenefitExpense
Net Community Benefit Expense	1111879	NetCommunityBenefitExpense
Percent Of Total Expense	0.04270	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	6703877	TotalCommunityBenefitExpense
Direct Offsetting Revenue	6295016	DirectOffsettingRevenue
Net Community Benefit Expense	408862	NetCommunityBenefitExpense
Percent Of Total Expense	0.01570	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	7815756	TotalCommunityBenefitExpense
Direct Offsetting Revenue	6295016	DirectOffsettingRevenue
Net Community Benefit Expense	1520741	NetCommunityBenefitExpense
Percent Of Total Expense	0.05840	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	7815756	TotalCommunityBenefitExpense
Direct Offsetting Revenue	6295016	DirectOffsettingRevenue
Net Community Benefit Expense	1520741	NetCommunityBenefitExpense
Percent Of Total Expense	0.05840	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	false	BadDebtExpenseReported
Bad Debt Expense	$1,631,325	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	7036148	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	7480947	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-444799	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Other	X	Other

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	true	ProvisionForCharityCare

Form990 Schedule H Part V Form990ScheduleHPartV (2 entries)

Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Licensed HospitalLicensedHospital	OtherOther
Clay County Medical Corporation
835 Medical Center Drive	West Point	MS	39773	X
West Point Wellness Center
851 Medical Center Drive	West Point	MS	39773		Wellness Center

Form990 Schedule H Part VI Form990ScheduleHPartVI

Field	Value	IRS element (for citing)
Income Based Criteria	Clay County Medical Corporation does not use the Federal Poverty Guidelines to determine eligibility for discounted care. The Federal Poverty Guidelines are used only for free care. Discounted care is given to anyone regardless of income level if they do not have insurance. Clay County Medical Corporation will provide its prevalent managed care discount to any patient that meets Clay County Medical Corporation's definition of uninsured (an individual having no third party coverage by commercial third party insurer, an ERISA plan, Medicare, Medicaid, SCHIP, Champus or other coverage for all or part of their bill).	IncomeBasedCriteria
Annual Community Benefit Expln	Clay County Medical Corporation's community benefit information is included in the community benefit report of its parent company, North Mississippi Health Services, Inc. North Mississippi Health Services (NMHS) is a diversified regional health care organization, which serves 24 counties in north Mississippi and northwest Alabama from headquarters in Tupelo, MS. The NMHS organization covers a broad range of acute diagnostic and therapeutic services, offered through North Mississippi Medical Center in Tupelo; a community hospital system with locations in Eupora, Iuka, Pontotoc, West Point, MS, and Hamilton AL; North Mississippi Medical Clinics, a regional network of more than 30 primary and specialty clinics; and nursing homes. NMHS offers a comprehensive portfolio of managed care plans.	AnnualCommunityBenefitExpln
Costing Method Used	A 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.	CostingMethodUsed
Subsidized Health Services Expln	Not Applicable	SubsidizedHealthServicesExpln
Percent Of Total Expense Expln	Bad Debt Expense of $3,944,713 was included in total expense on Form 990, Part IX, Line 25, Column (A), but was subtracted from total expense for purposes of calculating the percentage of total expense in column (F).	PercentOfTotalExpenseExpln
Bad Debt Footnote	Clay County Medical Corporation'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. The bad debt expense at cost in Part III Line 2 was calculated using the cost to charge ratio from Worksheet 2. Clay County Medical Corporation (CCMC) follows the Catholic Health Association guidelines and does not include bad debt in any community benefit amounts. CCMC, however, 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.	BadDebtFootnote
Shortfall As Community Benefit	The ratio of cost to charges used in the calculation of costs for Medicare was taken from the Medicare Cost Report. Lines 5, 6, & 7 do not include certain Medicare programs and costs and thus do not reflect all of the organization's revenues and costs associated with its participation in Medicare programs. Additional revenues and costs not reported on Lines 5, 6, & 7 include those associated with the organization's Medicare outpatient lab, ambulance and therapy services. Total revenues from these activities were $863,858 and total costs were $1,355,377 for a net shortfall of $491,519. When combined with the shortfall reported on Line 7, the net shortfall from all Medicare programs is $936,318.	ShortfallAsCommunityBenefit
Debt Collection Policy	Clay County Medical Corporation does not pursue collection of amounts determined to qualify as charity care.	DebtCollectionPolicy
Needs Assessment	Clay County Medical Corporation utilizes varied but complimentary methods to assess the health care needs of the community it serves. Clay County Medical Corporation and Clay County are included in the North Mississippi Health Services Community Health 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. The North Mississippi Health Services Community Health Assessment covers the 24 county service area including Clay 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 Clay 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 Clay County Medical Corporation.	NeedsAssessment
Patient Education Assistance	Explanations of the Clay County Medical Corporation 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.	PatientEducationAssistance
Community Information	Clay County Medical Corporation serves more than 20,000 people in Clay County, MS and the surrounding area. The population for the service area is projected to remain essentially flat over the next five years. Age demographics for the service area show that approximately 26% of the population is under 18 years of age, approximately 60% is between 18 and 64 years of age and that 14% is 65 or older. Caucasians make up 41% of the service area's population while African Americans make up 57% and Hispanics and other make up 2%. Median household income of $33,205 for the service area is below the overall average for Mississippi and significantly less than the nationwide average. The patient population for Clay County Medical Corporation is covered by insurance or is uninsured as follows: 34.85% Medicare, 26.74% Medicaid, and 27.69% private insurance with 10.72% being uninsured.	CommunityInformation
Community Building Activities	Not Applicable	CommunityBuildingActivities
Other Information	How the organization's hospitals further its exempt purpose by promoting the health of the community: Clay County Medical Corporation has a commitment to a wide variety of community health outreach activities, which are coordinated by the community health coordinator and are staffed by Clay County Medical Corporation 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.	OtherInformation
Affiliated Health Care System	As noted above, Clay County Medical Corporation (CCMC) is part of North Mississippi Health Services (NMHS). NMHS operates North Mississippi Medical Center, four other community hospitals in addition to CCMC, as well as, North Mississippi Medical Clinics, which operates more than 30 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. States Community Benefit Report Filed: Clay County Medical Corporation does not file a community benefit report with the state of Mississippi as there is no requirement to do so. The community benefit report is available online at nmhs.net.	AffiliatedHealthCareSystem

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (10 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs
Charlotte Magnussen MD
0	317570	0	62409	0	1032	0	0	0	0	0	381011
Gerald Wages
0	444917	0	177119	0	226333	0	4900	0	3120	0	856389
Bruce Toppin
0	224620	0	66958	0	6431	0	4900	0	3120	0	306029
Joe Reppert
0	336586	0	96866	0	19536	0	0	0	2860	0	455848
Robert Jones
0	173881	0	47898	0	1502	0	3310	0	3120	0	229711
Edward Riley
309138	0	12082	0	1584	0	4900	0	3470	0	331174	0
Christopher L Behr
282988	0	10725	0	552	0	4900	0	3120	0	302285	0
Stanko Vuk
251893	0	11128	0	0	0	4900	0	4172	0	272093	0
Carlie B Godwin
221670	0	8262	0	3837	0	3231	0	3120	0	240120	0
Amanda Coan
192906	0	7779	0	3669	0	4038	0	0	0	208392	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	Part I, Line 4b:	Identifier
Explanation	Participants: Gerald Wages $208,380 Joseph A. Reppert $8,461 Terms & Conditions: North Mississippi Health Services, Inc. (NMHS) Adopted the management deferred annuity plan (the Plan) on October 1, 1998. Participants in the plan are designated by the compensation committee of the board of directors of NMHS. At the beginning of each plan year, NMHS shall pay a contribution, less witholding for taxes, to the participant's annuity contract, which is a deferred annuity contract selected, owned, and controlled by the participant. The contribution is determined by multiplying the participant's compensation in the preceding plan year by a percentage set forth in appendix b of the plan. A participant is terminated from the plan on the earliest of: (1) the date the board determines the employee is no longer a participant; (2) the date the participant retires; (3) the date that the participant dies; or (4) the date the participant no longer is employed by NMHS for reasons other than retirement or death.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Mississippi Hospital Equip & Facilities Authority	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	640732320	IssuerEIN
CUSIP Number	605360MV5	CUSIPNumber
Date Issued	2003-07-02	DateIssued
Issue Price	6835969	IssuePrice
Description Of Purpose	to refund a prior issue	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Total Proceeds	6835969	TotalProceeds
Issuance Costs From Proceeds	67510	IssuanceCostsFromProceeds
Year Of Subst Completion	2009	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
Bond Counsel Routinely Engaged	true	BondCounselRoutinelyEngaged
Prcntge Prvt Business Use By Others	0.00000	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.00000	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00000	TotalPrivateBusinessUse
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	true	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	Goldman Sachs	BusinessNameLine1

Field	Value	IRS element (for citing)
Term Of Hedge	12.7	TermOfHedge
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	true	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
Form 990, Page 6, Part VI, Section A, Line 6:	Clay County Medical Corporation 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, Page 6, Part VI, Section A, Line 7a:	The Governance Committee of North Mississippi Health Services, Inc. (NMHS), which is made up of past Chairmen, nominate candidates for the Board. These candidates are then approved by the Board of NMHS.
Form 990, Page 6, Part VI, Section A, Line 7b:	The Board of North Mississippi Health Services, Inc. approves all transactions that exceed $1 million.
Form 990, Page 6, Part VI, Section B, Line 11A:	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 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. Then the Director does a more high level review, reading the return for reasonableness and comparing prior year amounts to current year amounts. Finally, the VP of Finance reviews the return for reasonableness. The returns are then sent to the Executive VP/Treasurer to be reviewed. The Treasurer signs the return and it is then sent to the IRS.
Form 990, Page 6, Part VI, Section B, Line 12c:	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, Page 6, Part VI, Section B, Line 15 a&b:	An independent compensation consulting firm, The Hay Group, is used to help establish the compensation of the CEO, Executive Director, other officers, and key employees. The firm presents their independent analysis, which contains comparability data, to the Compensation Committee of North Mississippi Health Services, Inc. (NMHS). In addition to this, the VP of Human Resources obtains another independent analysis from another compensation consulting firm in order to verify the information provided by The Hay Group. The compensation of the individuals are then approved by the Compensation Committee. The salaries of NMHS' CEO and senior leadership 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, Page 6, Part VI, Section C, Line 19:	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, Page 7, Part VII, Column (E):	Gerald Wages 1 hr Tishomingo Health Services, Inc. 1 hr Webster Health Services, Inc. 1 hr Marion Regional Medical Center 1 hr Pontotoc Health Services, Inc. 35 hrs North Mississippi Health Services, Inc. Bruce Toppin 1 hr North Mississippi Medical Clinics, Inc. 1 hr Tupelo Service Finance 1 hr Tishomingo Health Services, Inc. 1 hr Webster Health Services, Inc. 1 hr Marion Regional Medical Center 1 hr Pontotoc Health Services, Inc. 1 hr North Mississippi Medical Center, Inc. 1 hr North Mississippi Emergency Services, Inc. 1 hr North Mississippi Management Services, Inc. 30 hrs North Mississippi Health Services, Inc. Robert Jones 39 hrs Webster Health Services, Inc. Joe Reppert 1 hr North Mississippi Medical Clinics, Inc. 1 hr Tupelo Service Finance 1 hr Tishomingo Health Services, Inc. 1 hr Webster Health Services, Inc. 1 hr Marion Regional Medical Center 1 hr Pontotoc Health Services, Inc. 1 hr North Mississippi Medical Center, Inc. 1 hr North Mississippi Emergency Services, Inc. 1 hr North Mississippi Management Services, Inc. 30 hrs North Mississippi Health Services, Inc.	Estimate of average hours worked per week devoted to related organization:
Schedule K, Part I:	Clay County Medical Corporation, along with certain North Mississippi Health Service affiliates (collectively known as the obligated group), periodically issue tax exempt revenue bonds under the terms of a related master indenture. Only Clay County Medical Corporation's share is reported in this schedule.
Schedule K, Part IV, Line 5:	Although funds were invested beyond a temporary period, the yield did not exceed the allowable amount.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (10 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1
North MS Management Services Inc
830 S Gloster Street	Tupelo	MS	38801	640762694	Mgmt & Admin	DE	501(c)(3)	11-I	NA
North MS Health Services Inc
830 S Gloster Street	Tupelo	MS	38801	640653269	Mgmt Services	DE	501(c)(3)	11-II	NA
North MS Medical Center Inc
830 S Gloster Street	Tupelo	MS	38801	640662976	Hospital	DE	501(c)(3)	3	NA
Tishomingo Health Services Inc
830 S Gloster Street	Tupelo	MS	38801	640741047	Hospital	DE	501(c)(3)	3	NA
Pontotoc Health Services Inc
830 S Gloster Street	Tupelo	MS	38801	640751410	Hospital	DE	501(c)(3)	3	NA
North MS Medical Clinics Inc
830 S Gloster Street	Tupelo	MS	38801	640787918	Med Clinics	DE	501(c)(3)	3	NA
Tupelo Service Finance Inc
844 Cliff Gookin Blvd	Tupelo	MS	38801	640508308	Collections	DE	501(c)(3)	3	NA
Webster Health Services Inc
830 S Gloster Street	Tupelo	MS	38801	640819193	Hospital	DE	501(c)(3)	3	NA
Marion Regional Medical Center Inc
830 S Gloster Street	Tupelo	MS	38801	640926753	Hospital	DE	501(c)(3)	3	NA
North MS Emergency Services Inc
830 S Gloster Street	Tupelo	MS	38801	640780130	ER Physicians	DE	501(c)(3)	9	NA

Form990 Schedule R Part IV Form990ScheduleRPartIV (5 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity
North MS Health Link Inc
830 S Gloster Street	Tupelo	MS	38801	640715886	Medical Services	DE	NA	C Corp
North MS Enterprises Inc
830 S Gloster Street	Tupelo	MS	38801	640658059	Medical Services	DE	NA	C Corp
Professional Practice Management Inc
830 S Gloster Street	Tupelo	MS	38801	721390014	Med Ser Mgmt	DE	NA	C Corp
Acclaim Inc
830 S Gloster Street	Tupelo	MS	38801	721356116	Hlth Care Claims	DE	NA	C Corp
North MS Support Services Inc
830 S Gloster Street	Tupelo	MS	38801	260718275	Support Services	DE	NA	C Corp

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	true	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg