2015-08-13T16:44:24-05:00 2014-09-30 BKD LLP 190 E Capitol Street Ste 500 Jackson MS 392012190 990 2013-10-01 640653269 North Mississippi Health Services Inc % JOE REPPERT NORT 6623773977 830 South Gloster Street Suite Tupelo MS 38801 JOE REPPERT Executive VP/CFO 6623773977 2015-08-15 true Penny Wood CPA P00328157 6623773977 2015-08-15 2013 2016-03-07 17:11:31Z Joe Reppert 830 South Gloster Street Tupelo MS 38801 32102287 false X www.nmhs.net X 1981 DE North Mississippi Health Services is the parent company of a diversified regional health care organization. 12 12 374 12 0 0 0 28457240 31929312 708 812 1720 172163 28459668 32102287 248800 174125 0 0 18937247 17167831 0 0 0 6002818 5568442 25188865 22910398 3270803 9191889 76502886 82501370 50942705 56266706 25560181 26234664 NORTH MISSISSIPPI HEALTH SERVICES (NMHS) IS THE PARENT COMPANY OF A DIVERSIFIED REGIONAL HEALTH CARE ORGANIZATION, WHICH SERVES 24 COUNTIES IN NORTH MISSISSIPPI AND NORTHWEST ALABAMA FROM HEADQUARTERS IN TUPELO, MS. NMHS OFFERS MANAGEMENT SERVICES TO ITS AFFILIATED COMPANIES. THE NMHS ORGANIZATION COVERS A BROAD RANGE OF ACUTE DIAGNOSTIC AND THERAPEUTIC SERVICES, WHICH ARE 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, WHICH IS A REGIONAL NETWORK OF MORE THAN 30 PRIMARY AND SPECIALTY CLINICS AND NURSING HOMES. THE MISSION OF NMHS IS TO CONTINUOUSLY IMPROVE THE HEALTH OF THE PEOPLE OF OUR REGION. NMHS WORKS TO ACHIEVE ITS CORPORATE MISSION TO IMPROVE THE HEALTH OF THE PEOPLE OF THIS REGION BY PROVIDING CONVENIENTLY ACCESSIBLE, COST-EFFECTIVE HEALTH CARE OF THE HIGHEST QUALITY. false false 16612397 27201737 North Mississippi Health Services provides management services to its affiliated companies. The cost of providing these services was $16,612,397. 848250 174125 Nurse Link is a free community telephone service that assists callers with health information, offers triage for symptom-based calls, and makes recommendations for care by utilizing a physician approved, computerized protocol system and reference materials. Nurse Link is staffed by registered nurses. The service also includes the appointment desk, which is a free community health information and physician referral service, and physician consult line, which is a free service that provides regional physicians and their staff access to all departments, specialists and clinics. It offers after-hours coverage for physician clinics throughout northeast Mississippi and for the branch offices of NMMC Home Health Agency and Hospice. It also provides a call-back service to discharged patients. The cost of providing these services was approximately $697,000 in fiscal year 2014. NMHS makes cash donations to a wide variety of community charitable organizations involved in local schools, the arts, public health, and community development activities. 221949 4727575 North Mississippi Health Services, Inc. is the sole member of North Mississippi Joint Ventures, LLC (NMJV) which serves as a holding company for their 51% controlling interests in North Mississippi Ambulatory Surgery Center, LLC (ASC), North Mississippi Pain Management Center, LLC (PMC), Medical Imaging, LLC (MI) and Center for Digestive Health, LLC (CDH). North Mississippi Ambulatory Surgery Center opened in 1986. The facility now includes seven operating suites and 24 treatment rooms, and is a joint venture between North Mississippi Joint Ventures, LLC and physician owners. The most frequent surgical procedures performed at North Mississippi Ambulatory Surgery Center are ear tubes, tonsils and adenoids, knee arthroscopy, cataracts, dental restorations and carpal tunnel release. North Mississippi Pain Management is a joint venture between North Mississippi Joint Ventures, LLC and physician owners. The Pain Management Center is a comprehensive pain management group that includes board certified anesthesiologists with pain management training in association with other specialists. The Pain Management Center treats patients from a wide variety of illnesses and disease states including chronic pain, acute pain and cancer pain. Medical Imaging is a joint venture between North Mississippi Joint Ventures and physician owners. Medical Imaging has two locations in Tupelo, Mississippi. Medical Imaging at Barnes Crossing offers leading edge MRI, CT, Ultrasound, Flouroscopy and Radiography Examinations. Medical Imaging on Crossover offers its patients access to a Volume (64-SLICE) CT that can freeze frame the heart pumping, the blood moving and the lungs breathing. Because it captures images so quickly and with such detail, it allows physicians to diagnose diseases, such as heart and lung disorders, without the need for invasive procedures. This facility also houses the strongest open MRI in the area. This MRI is designed especially for larger or claustrophobic patients who are unable to use the standard, closed MRI. X-ray or Radiography is also available at this facility. The Center for Digestive Health is a joint venture between North Mississippi Joint Ventures and physician owners. The Center for Digestive Health offers all diagnostic and therapeutic gastrointestinal procedures performed by fellowship trained board certified gastroenterologists, experts in endoscopy. The Center provides care for a broad range of gastrointestinal disorders such as heartburn/GERD, inflammatory bowel disease, IBS, pancreatitis, hepatitis and liver disease, and peptic ulcer disease. In addition, the Center provides care for all related gastrointestinal cancers. 17682596 true false false true false false false false false false true true false true true true false true false false false false false false false false false true false true false false false false false false false false false false false false true true true true false false true 32 0 true 374 true false false false false false false false false false false false X 12 12 false false false false true true false true true false false true true true true true true true true true true X JOE REPPERT 6623773977 830 SOUTH GLOSTER STREET Tupelo MS 38801 Bobby Martin Director 1.0 0.0 X Grace Clark Director 1.0 0.0 X Aubrey Patterson Director 1.0 0.0 X Robin McGraw Chairman 1.0 0.0 X Lewis Whitfield Director 1.0 0.0 X Mickey Holliman Director 1.0 0.0 X Jim Kelley Vice Chairman 1.0 0.0 X Hassell Franklin Director 1.0 0.0 X L E Gibens Director 1.0 0.0 X Guy Mitchell III Director 1.0 0.0 X Zell Long Director 1.0 0.0 X C K White MD Director 1.0 0.0 X Bruce Toppin Secretary/V.P./General Counsel 20.0 20.0 X 319681 0 8961 Joseph A Reppert Treasurer/Executive VP/CFO 20.0 20.0 X 584935 0 9228 Michael S Spees Pres & CEO (12/12/13-9/30/14) 0.0 0.0 X 397150 0 0 Gerald D Wages Executive Vice President 8.0 0.0 X 123958 0 2464 Rodger Brown Vice President 15.0 25.0 X 400883 0 8628 Lynn Holland Vice President of Finance 40.0 0.0 X 256500 0 7226 Michael A Switzer Vice President 40.0 0.0 X 233208 0 4009 Dean Hancock Vice President 1.0 39.0 X 198670 0 8198 Wallace T Davis Jr Vice President 40.0 0.0 X 182079 0 7803 John R Heer CONSULTANT 40.0 0.0 X 1178581 0 10428 Michael S Edwards NMASC, CDH, PM Director 40.0 0.0 X 149849 0 7197 James Franklin Administrator/Calhoun Hlth Svc 40.0 0.0 X 133739 0 6207 Ormella Cummings Chief Stragegy Officer 40.0 0.0 X 132128 0 2619 Donald Jones Admin. Ripley & MRMC 20.0 20.0 X 69390 75724 6408 Thomas Bozeman Former Vice President 0.0 40.0 X 0 310348 8241 Timothy H Moore VP NMHS/Pres NMMC 15.0 25.0 X 148116 65972 7040 4508867 452044 104657 23 true true false MEDMANAGEMENT LLC 1500 URBAN CENTER DRIVE STE 325 BIRMINGHAM AL 35242 CONSULTING SERVICES 1007278 PREMIER INC 5882 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 SOFTWARE SUPPORT 777554 BIOQUELL PROFESSIONAL SERVICES 702 ELECTRONIC DRIVE HORSHAM PA 19044 PATIENT SERVICES 415120 BKD LLP 190 E Capitol St Ste 500 JACKSON MS 39201 Accounting 243247 MCMURRYTMG LLC 1010 E Missouri Avenue PHOENIX AZ 85014 Marketing Services 234231 13 0 Management Fees 900099 26963531 26963531 Income from Joint Ventures 900099 4727575 4727575 Health Link Revenue 900099 238206 238206 31929312 812 812 0 0 0 0 0 0 0 0 0 Rebate Income 900099 170473 170473 Dues Income 900099 1690 1690 172163 32102287 31929312 172975 174125 174125 0 0 0 3374192 3374192 0 7865728 7865728 1008069 1008069 4259021 4259021 660821 660821 853972 853972 545987 545987 185469 185469 137318 137318 0 0 299716 299716 1081545 1081545 282948 282948 25712 25712 0 88273 88273 75073 75073 0 82718 82718 0 0 190433 190433 130864 130864 Taxes and Licenses 1019548 1019548 DUES AND SUBSCRIPTIONS 160268 160268 NMJV ADMIN & GEN 139921 139921 SPECIAL FUNCTIONS 91896 91896 176781 176781 22910398 17682596 5227802 0 0 0 2711680 1936822 0 0 0 0 0 0 0 0 0 0 0 0 1181162 1357018 4131920 923716 3276101 3208204 0 0 17526085 18963088 0 0 0 0 51807858 57036238 76502886 82501370 20400316 24819109 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30542389 31447597 50942705 56266706 X 25558330 26232813 1851 1851 0 0 25560181 26234664 76502886 82501370 X 9191889 -8517406 X false true X true false X X X false false false NORTH MISSISSIPPI MEDICAL CLINICS INC 640787918 03 false true true 4301660 1 4301660 Page 1, Part I, Line 11h, Column (IV): NORTH MISSISSIPPI HEALTH SERVICES, INC. (NMHS) IS A SUPPORTING ORGANIZATION THAT IS SUPERVISED OR CONTROLLED IN CONNECTION WITH NORTH MISSISSIPPI MEDICAL CENTER, INC. (NMMC). THE REQUIREMENTS OF REG. SEC. 1.509(A)-4(D)(2) ARE MET IF AN ORGANIZATION SPECIFIES THE CLASS OR PURPOSE OF THE SUPPORTED ORGANIZATIONS INSTEAD OF IDENTIFYING THEM BY NAME. THIS MAY INCLUDE ORGANIZATIONS CLOSELY RELATED IN PURPOSE OR FUNCTION TO SUCH ORGANIZATIONS. NMHS' CERTIFICATE OF INCORPORATION IDENTIFIES THE CLASS OF ORGANIZATIONS THAT IT SUPPORTS AS NOT-FOR-PROFIT EXEMPT ORGANIZATIONS OF WHICH IT IS A MEMBER. BOTH NORTH MISSISSIPPI MEDICAL CLINICS, INC. (CLINICS) AND NMMC ARE NOT-FOR-PROFIT EXEMPT ORGANIZATIONS FOR WHICH NMHS IS SOLE MEMBER. IN ADDITION, BOTH CLINICS AND NMMC ARE CLOSELY RELATED IN PURPOSE OR FUNCTION TO SUCH ORGANIZATIONS. THEREFORE, NMHS SATISFIES THE REQUIREMENTS OF REG. SEC. 1.509(A)-4(D)(2)(I). false false false false false false true 137318 false false 137318 false Schedule C, Part II-B, Line 1g: Lobbying expenses were incurred through the use of lobbying consultants who had direct contact with legislators to discuss various public policy issues and legislative matters. 406563 406563 3032718 706097 2326621 0 692639 217619 475020 3208204 Investment in Subsidiaries 13851 F investment in HPIC 16394597 F Investment in Joint Venture 2489765 F Investment in VHA 64875 F 18963088 Malpractice Trust Fund 22903278 Due from Affiliates 24529676 Liab Insurance Recovery 9603284 57036238 0 Due to Affiliates 18597 Estimated Malpractice Costs 31429000 31447597 X Schedule D, Part X, Line 2: The System applies FASB ASC Topic 740 for Income Taxes ("Topic 740"), which clarifies the accounting for uncertainty in income tax positions and provides guidance on when tax positions are recognized in an entity's financial statements and how the values of these positions are determined. There has been no impact on the System's consolidated financial statements as a result of Topic 740. true Create Foundation Inc PO Box 1053 Tupelo MS 38802 237248582 501(c)(3) 35375 See Part IV Fourth of July Celebration Association PO Box 1356 Tupelo MS 38802 721374309 501(c)(3) 15000 See Part IV American Red Cross of NE MS 4127 Westside Drive Tupelo MS 38801 530196605 501(c)(3) 6250 See Part IV Good Samaritan Free Clinic 420 Magazine Street Tupelo MS 38804 581986683 501(c)(3) 30000 See Part IV Komen North MS Race for the Cure PO Box 801 Tupelo MS 38802 751835298 501(c)(3) 15000 See Part IV University of MS Foundation PO Box 249 University MS 386770249 237310293 501(c)(3) 61750 See Part IV 6 Part I, Line 2: North Mississippi Health Services, Inc. makes cash donations to a wide varietY of community charitable organizations involved in local schools, the arts, public health, and community development activities. These contributions are given based on the needs of the organization. Part II, Line 1, Column (h): North Mississippi Health Services, Inc. makes cash donations to a wide variety of community charitable organizations involved in local schools, the arts, public health, and community development activities. The donations made to each of the organizations reported in Schedule I, Part II were given to fund and help further each organization's work in the community. X X X X X false true false false false false false false false John R Heer CONSULTANT 753914 0 338499 0 86168 0 5100 0 5328 0 1189009 0 Bruce Toppin Secretary/V.P./General Counsel 246286 0 66246 0 7149 0 4833 0 4128 0 328642 0 Joseph A Reppert Treasurer/Executive VP/CFO 420953 0 145378 0 18604 0 5100 0 4128 0 594163 0 Rodger Brown Vice President 255650 0 73213 0 72020 0 5100 0 3528 0 409511 0 Lynn Holland Vice President of Finance 197512 0 53370 0 5618 0 3098 0 4128 0 263726 0 Michael A Switzer Vice President 186308 0 45233 0 1667 0 4009 0 0 0 237217 0 Dean Hancock Vice President 152392 0 42201 0 4077 0 4045 0 4153 0 206868 0 Wallace T Davis Jr Vice President 139845 0 38485 0 3749 0 3675 0 4128 0 189882 0 Michael S Edwards NMASC, CDH, PM Director 145844 0 96 0 3909 0 3069 0 4128 0 157046 0 Timothy H Moore VP NMHS/Pres NMMC 142731 39269 1211 0 4174 26703 3008 1326 2374 332 153498 67630 Thomas Bozeman Former Vice President 0 214640 0 62341 0 33367 0 4713 0 3528 0 318589 Michael S Spees Pres & CEO (12/12/13-9/30/14) 0 0 397150 0 0 0 0 0 0 0 397150 0 Donald Jones Admin. Ripley & MRMC 58541 64423 0 101 10849 11200 1329 1551 1617 1911 72336 79186 Part I, Line 4b: Participants: John Heer $84,788 Rodger Brown $44,575 Joe Reppert $17,704 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. Form 990, Page 6, Part VI, Section A, Line 6: North Mississippi Health Services, Inc. has members that are entitled to renew their membership annually if they are approved for continued membership by the Board of Directors and upon payment of an annual membership due. Vacancies in the membership may be filled by the Board of Directors. The membership may not exceed two hundred persons. In all meetings of the members, each member present is entitled to one vote. Form 990, Page 6, Part VI, Section A, Line 7a: Members are entitled to elect members of the Board of Directors from the list of persons nominated for election by the nominating and governance committees. Form 990, Page 6, Part VI, Section B, Line 11b: The Form 990 goes through a review process in the Accounting Department. The accountant reviews the return 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 return is then sent to the Executive VP/Treasurer to be reviewed and presented to the Board. 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 the organization'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 15a&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 12, Part XI, Line 9: Book/Tax Difference in Income 124,465 Transfer of Capital to Subsidiaries (2,635,090) Pension-related changes other than net periodic pension costs (6,006,781) Total other changes in Net Assets or Fund Balance = (8,517,406) North MS Joint Ventures LLC 830 S Gloster Street Tupelo MS 38801 680561912 Mgmt Services DE 4846562 5725350 NMHS North MS Management Services Inc 830 S Gloster Street Tupelo MS 38801 640762694 Mgmt & Admin DE 501(c)(3) 11-I NMHS true North MS Medical Center Inc 830 S Gloster Street Tupelo MS 38801 640662976 Hospital DE 501(c)(3) 3 NMHS true Clay County Medical Corporation 830 S Gloster Street Tupelo MS 38801 640668465 Hospital DE 501(c)(3) 3 NMHS true Tishomingo Health Services Inc 830 S Gloster Street Tupelo MS 38801 640741047 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 844 Cliff Gookin Blvd 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) 9 NMHS true North MS Ambulatory Surgery Center LLC Tupelo MS 38801 200145190 Ambulatory Surg MS NMJV RELATED 2910169 1526440 false true 0.51000 North MS Pain Mgmt Center Tupelo MS 38801 200626863 Pain Mgmt Center MS NMJV RELATED 47944 549369 false true 0.51000 Medical Imaging LLC Tupelo MS 38801 770647210 Medical Imaging MS NMJV RELATED 19950 2235290 false true 0.51000 Cntr for Digestive Health LLC Tupelo MS 38801 201606438 Digestive Care MS NMJV RELATED 1529768 466326 false true 0.51000 North MS Healthlink Inc 830 S Gloster Street Tupelo MS 38801 640715886 Medical Services DE NMHS C Corp 0 0 1.00000 true North MS Enterprises Inc 830 S Gloster Street Tupelo MS 38801 640658059 Medical Services DE NMHS C Corp 9901694 1442497 1.00000 true Professional Practice Management Inc 830 S Gloster Street Tupelo MS 38801 721390014 Med Serv Mgmt DE Clinics C Corp true Acclaim Inc 830 S Gloster Street Tupelo MS 38801 721356116 Hlth Care Claims DE Healthlink C Corp true North MS Support Services Inc 830 S Gloster Street Tupelo MS 38801 260718275 Support Services DE NMHS C Corp 0 0 1.00000 true true true true false true false false false false false true true true false true true true true true Medical Imaging Inc a 181647 See Part VII North Mississippi Medical Clinics Inc b 4301660 See Part VII Acclaim Inc c 1666570 See Part VII North Mississippi Joint Ventures Inc c 4000000 See Part VII North Mississippi Medical Center Inc e 37625000 See Part VII Clay County Medical Corporation L 439539 See Part VII North Mississippi Medical Clinics Inc L 654034 See Part VII Marion Regional Medical Center Inc L 327664 See Part VII North Mississippi Enterprises Inc L 99174 See Part VII North Mississippi Emergency Services Inc l 57919 See Part VII North Mississippi Medical Center Inc l 24385029 See Part VII Pontotoc Health Services Inc l 215097 See Part VII Tishomingo Health Services Inc l 247291 See Part VII Webster Health Services Inc l 325519 See Part VII Acclaim Inc o 1792184 See Part VII North Mississippi Medical Clinics Inc o 243287 See Part VII North Mississippi Enterprises Inc o 7122966 See Part VII North Mississippi Management Services Inc o 331405 See Part VII Acclaim Inc p 389583 See Part VII North Mississippi Medical Center Inc p 2471165 See Part VII Clay County Medical Corporation q 761702 See Part VII North Mississippi Medical Clinics Inc q 2707304 See Part VII Marion Regional Medical Center Inc q 327246 See Part VII North Mississippi Medical Center Inc q 21516589 See Part VII Pontotoc Health Services Inc q 411275 See Part VII Tishomingo Health Services Inc q 481324 See Part VII Tupelo Service Finance Inc q 104728 See Part VII Webster Health Services Inc q 374954 See Part VII North Mississippi Medical Clinics Inc r 638905 See Part VII North Mississippi Medical Center Inc r 7413691 See Part VII Clay County Medical Corporation s 1943901 See Part VII North Mississippi Medical Clinics Inc s 6317042 See Part VII Marion Regional Medical Center Inc s 868976 See Part VII North Mississippi Medical Center Inc s 2013063 See Part VII Pontotoc Health Services Inc s 1016484 See Part VII Tishomingo Health Services Inc s 1135074 See Part VII Tupelo Service Finance Inc s 264799 See Part VII Webster Health Services Inc s 1067223 See Part VII Part V, Line 2, Column (d): Method of determining amounts for transactions described in lines 1b, 1c, 1e, 1r, and 1s: North Mississippi Health Services, Inc. (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. Amounts reported in Line 2, Column (c) for these transaction types are stated at cash value. Method of determining amounts for transactions described in lines 1a, 1k, 1l, 1m, 1o, 1p, and 1q: Certain routine management, financial, and accounting services are provided by North Mississippi Health Services, Inc. (NMHS) to its related affiliates. Additionally, third-party services are provided by related affiliates for the NMHS system. Amounts reported on Line 2, Column (c) for these transactions are at fair market value and are comparable to transactions between two or more unrelated parties dealing at arm's length.