BRONSON BATTLE CREEK HOSPITAL

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

BILL MANNS

Phone

2692458496

Tax Period

2023-01-01 to 2023-12-31

BRONSON BATTLE CREEK HOSPITAL, founded in 1987, is a major nonprofit in the Health Care sector that reported $340.2M in total revenue in fiscal year 2023.

Mission

TOGETHER, WE ADVANCE THE HEALTH OF OUR COMMUNITIES.

Program Service Accomplishments

Program 1

Expenses: $302,800,513 Revenue: $320,041,920

BRONSON BATTLE CREEK HOSPITAL (BBCH) IS A MEDICAL CENTER PROVIDING ACUTE CARE MEDICAL AND SURGICAL SERVICES. BBCH HAS 228 BEDS AND PROVIDES SERVICES TO THE GREATER BATTLE CREEK ARE AND SURROUNDING...

BRONSON BATTLE CREEK HOSPITAL (BBCH) IS A MEDICAL CENTER PROVIDING ACUTE CARE MEDICAL AND SURGICAL SERVICES. BBCH HAS 228 BEDS AND PROVIDES SERVICES TO THE GREATER BATTLE CREEK ARE AND SURROUNDING COMMUNITIES. BBCH FEATURES SERVICES SUCH AS BEHAVIORAL HEALTH, CANCER CARE, ROBOTIC SURGERY, WORLD-CLASS DIAGNOSTICS, AND WOUND HEALING. IN APRIL OF 2023 BBCH'S 39 LICENSED BEDS IN THE PSYCHIATRIC UNIT DECREASED TO 35; THOSE 35 BEDS WERE ACQUIRED BY A JOINT VENTURE, BRONSON BEHAVIORAL HEALTH HOSPITAL, AND ON 7/19/23 THE 35 BEDS WERE DELICENSED FROM BBCH.

Program 2

IN 2023, BBCH'S MEDICAID COST WAS $64,555,028 MEDICAID NET REVENUE WAS $45,687,624.

Program 3

Expenses: $18,081,416

IN FURTHERANCE OF ITS MISSION, BBCH INCURRED $18,081,416 IN BAD DEBT EXPENSE TO PROVIDE CARE TO ITS PATIENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $15,215,539

Program Service Revenue $320,827,466

Investment Income $-234,647

Other Revenue $4,437,714

TOTAL REVENUE $340,246,072

Expense Breakdown

Grants Paid $2,847,439

Salaries & Benefits $189,691,513

Fundraising Expenses $0

Program Expenses $320,881,929

Other Expenses $153,116,823

TOTAL EXPENSES $345,655,775

Year-over-Year Comparison

	2023	2022	Change
Revenue	$340,246,072	$319,071,191	+0.1%
Expenses	$345,655,775	$340,798,791	+0.0%
Net Income	$-5,409,703	$-21,727,600	-0.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

1780

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$8,933,361

Total Directors

$4,927,705

Key Employees

$1,028,116

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MANNS BILL	PRESIDENT AND CEO	4.60	Officer Director	$0	$1,337,326	$3,510,311
KARAMCHANDANI MAHESH C	DIRECTOR	4.60	Director	$0	$38,493	$857,495
WORKMAN WILLIAM	DIRECTOR/SYSTEM VICE CHIEF OF STAFF	4.60	Director	$0	$38,471	$534,648
GIBSON SCOTT MD	DIRECTOR	1.00	Director	$0	$0	$5,650
LIGGINS JAMES JR	VICE CHAIR	1.00	Officer Director	$0	$0	$3,201
EBERTS RANDALL	DIRECTOR	1.00	Director	$0	$0	$2,899
ALLEN RICHARD	DIRECTOR	1.00	Director	$0	$0	$1,787
NYBERG NEIL	SECRETARY	1.00	Officer Director	$0	$0	$1,769
ODAR MICHAEL	TREASURER	1.00	Officer Director	$0	$0	$1,705
PARFET DONALD	DIRECTOR	1.00	Director	$0	$0	$1,555
FINK KATY	DIRECTOR	1.00	Director	$0	$0	$1,416
GONZALEZ JORGE	DIRECTOR	1.00	Director	$0	$0	$1,407
JAMES BARBARA THRU 102023	DIRECTOR	1.00	Director	$0	$0	$1,380
SHARMA NAMITA	DIRECTOR	1.00	Director	$0	$0	$1,380
LINS STEVEN J MD	DIRECTOR/SYSTEM CHIEF OF STAFF	1.00	Director	$0	$0	$1,102
KARRE NELSON	CHAIR	1.00	Officer Director	$0	$0	$0
CHEN-ZHANG LYNN	DIRECTOR	1.00	Director	$0	$0	$0
HUNT BRENDA	DIRECTOR	1.00	Director	$0	$0	$0
JOHNSTON WILLIAM	DIRECTOR	1.00	Director	$0	$0	$0
MONTGOMERY TABRON LA JUNE	DIRECTOR	1.00	Director	$0	$0	$0
STEWART ERICK	DIRECTOR	1.00	Director	$0	$0	$0
WASHINGTON L MARSHALL	DIRECTOR	1.00	Director	$0	$0	$0
EAST REBECCA L	SR VP CFO	4.60	Officer	$0	$366,305	$1,154,731
LARSON SCOTT MD	SR VP MEDICAL AFFAIRS/CMO	4.60	Officer	$0	$319,866	$1,128,412
FALAHEE JAMES	SR VP LEGAL & LEG. AFFAIRS	4.60	Officer	$0	$306,488	$1,027,678
JOHNSON CHERYL	SR VP CHIEF PEOPLE OFFICER	4.60	Officer	$0	$217,558	$769,711
REINOEHL SUSAN	SR VP STRATEGY & COMM	4.60	Officer	$0	$218,200	$718,702
WAY MICHAEL S	SR VP MAT. MGT. & FACILITY SVS.	4.60	Officer	$0	$198,531	$617,141
SANGALLI-DAVIS CHRISTINE	VP CHIEF COMPLIANCE OFFICER	4.60	Key Emp	$0	$69,875	$359,581
DU LAC JOSEPH	SR VP, COO BBC	4.60	Key Emp	$0	$181,364	$668,535
BARTHOLOMEW DAVID	PHYSICIAN	40.00	Highest	$905,630	$44,186	$949,816
BURKHARDT JOSEPH	PHYSICIAN	40.00	Highest	$1,711,710	$46,864	$1,758,574
DABROWSKI PHILLIP	PHYSICIAN	40.00	Highest	$1,039,358	$39,916	$1,079,274
MURRAY KERRI	PHYSICIAN	40.00	Highest	$950,013	$41,579	$991,592
RUSSELL MARK	PHYSICIAN	40.00	Highest	$1,067,322	$23,562	$1,090,884
JONES JR JOHN THRU 2020	FORMER SR VP COMMUNITY CARE	0.00		$0	$0	$148,316
HARRELSON KATHLEEN M THRU 2019	FORMER SR VP CLINICAL OPERATIONS	0.00		$0	$0	$102,626

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$340,246,072	$345,655,775	$148,416,496	$-5,409,703
2022	$319,071,191	$340,798,791	$140,005,665	$-21,727,600
2021	$313,845,635	$316,260,274	$180,297,723	$-2,414,639
2020	$268,207,570	$263,778,853	$192,878,078	$4,428,717
2019	$333,951,755	$275,530,778	$161,937,238	$58,420,977
2018	$242,097,767	$270,466,279	$149,390,217	$-28,368,512