2024-10-24T11:06:21-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2023-01-01 845163224 WELIA HEALTH WELI 3206791212 301 SOUTH HIGHWAY 65 MORA MN 55051 JOSHUA ASP CHIEF FINANCIAL OFFICER 3206791212 2024-10-17 1 1 KURT BENNION CPA P01469618 4252506100 2024-10-17 2023 2024-10-15 13:58:12Z RANDY ULSETH 301 SOUTH HIGHWAY 65 MORA MN 55051 134629096 0 X WWW.WELIAHEALTH.ORG X 2020 MN TO SUPPORT AND IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. 7 5 716 55 3218301 188322 3024511 290067 118138448 120837004 631362 2401735 917809 1685619 122712130 125214425 1382973 404804 0 0 56262660 58974571 0 0 0 52442453 58777820 110088086 118157195 12624044 7057230 183068147 192789719 72695503 70279103 110372644 122510616 X TO SUPPORT AND IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. 0 0 97162321 404804 117618703 WELIA HEALTH PROUDLY SERVES ITS SURROUNDING COMMUNITIES WITH THE GOAL OF ENSURING PATIENTS' NEEDS AND HEALTH GOALS ARE ACHIEVED. DURING 2023, WELIA PROVIDED CARE FOR A TOTAL OF 3,359 INPATIENT DAYS. WELIA ENCOUNTERED 87,717 CLINIC VISITS, 11,305 EYE CLINIC VISITS, 10,488 URGENCY VISITS, 15,363 EMERGENCY VISITS, 3,379 SURGERIES, AND 242 NEWBORN DELIVERIES. WELIA HEALTH ALSO ENSURES HEATH CARE IS AFFORDED TO ALL PATIENTS REGARDLESS OF FINANCIAL SITUATION. STRONG EFFORTS ARE MADE TO ENSURE CHARITY CARE IS GRANTED FOR THOSE THAT QUALIFY. IN 2023, $175,146 IN SERVICES WERE PROVIDED TO CHARITY CARE PATIENTS. WELIA CONTINUES TO HAVE A VERY LARGE PRESENCE IN THE LOCAL COMMUNITIES BY PROMOTING HEALTH AND WELLNESS THROUGH VARIOUS PROGRAMS OFFERED TO THE PUBLIC, HIGHWAY CLEAN UP MISSIONS, SUPPORT GROUPS, SPORTS PHYSICALS FOR STUDENT ATHLETES, BLOOD DRIVES, EMS COVERAGE AT COMMUNITY EVENTS, 48-HOUR WELL-BABY CHECKS, TRANSPORTATION, ETC. 97162321 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 110 0 716 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 1 0 MN X JOSHUA ASP 3202253325 301 HWY 65 S MORA MN 55051 KIM SMITH CHAIR 2.00 X X 5250 0 0 BECCI STEFFEN SECRETARY/TREASURER 1.00 X X 1094 0 0 TERESA TERI HEGGERNES VICE CHAIR 1.00 X X 1200 0 0 CARL PEDERSON BOARD MEMBER 1.00 X 730 0 0 JACK SCHWINGHAMER BOARD MEMBER & PHYSICIAN 40.00 X 384901 0 60846 RYAN KROSCHEL BOARD MEMBER & PHYSICIAN 40.00 X 291482 0 15155 WENDY CASWELL BOARD MEMBER 1.00 X 0 0 0 RANDY ULSETH CEO 40.00 X 873514 0 51904 JOSHUA ASP CFO 40.00 X 263483 0 27967 THOMAS MULLIN SPORTS MEDICINE PHYSICIAN 40.00 X 628125 0 53291 BRADLEY QUALEY UROLOGIST 40.00 X 497813 0 46490 MATTHEW SCHULTZ PHYSICIAN 40.00 X 402647 0 57736 ROBERT WEEKS EMERGENCY MEDICINE PHYSICIAN 40.00 X 411209 0 58205 ALBERT YOUN GENERAL SURGEON 40.00 X 414488 0 56405 4175936 0 427999 120 0 1 0 CENTRAL MINNESOTA DIAGNOSTIC INC PO BOX 64756 ST PAUL MN 55164 CONTRACTED IMAGING SERVICES 2582821 CHG COMPANIES INC PO BOX 972651 DALLAS TX 75397 CONTRACTED STAFFING 1220362 AMN HEALTHCARE ALLIED INC PO BOX 281939 ATLANTA GA 30384 CONTRACTED STAFFING 1043786 ST CLOUD ORTHOPEDICS 1901 CONNECTICUT AVE S SARTELL MN 56377 CONTRACTED STAFFING 680973 ADVANCED SPECIALTY ASSOCIATES 13359 ISLE DR STE 1 BAXTER MN 56425 CONTRACTED STAFFING 494177 35 290067 15140 290067 PATIENT SERVICE REVENUE 621110 108375234 108375234 PHARMACY 621110 12090627 8872326 3218301 NUTRITIONAL SERVICES 621110 290443 290443 CONTRACT SERVICES 621110 80700 80700 120837004 3801033 3801033 56365 0 56365 56365 56365 8015373 9403122 11549 -1387749 -11549 -1399298 -1399298 JOINT VENTURE 900099 885929 885929 DISCOUNTS 900099 210264 210264 STRYKER MAYO 900099 139776 139776 393285 393285 1629254 125214425 117618703 3218301 4087354 X 404804 404804 1977526 752384 1225142 39794696 39412930 381766 2442572 2442572 11680541 11680541 3079236 3079236 139219 139219 135755 135755 14554119 12445915 2108204 765388 765388 2526359 482924 2043435 268711 382 268329 2244944 1706620 538324 128287 41526 86761 213011 193325 19686 1771849 1771849 6265055 1939200 4325855 597303 597303 UBI TAXES 60117 60117 MEDICAL SUPPLIES 23164869 23164869 BAD DEBT 2411715 2411715 CARE TAXES 1590859 1590859 1940260 934327 1005933 118157195 97162321 20994874 0 47155075 36917222 51426646 74842097 17536705 16975292 2427831 2565680 907984 923511 21336926 14002909 58181563 7334017 1952055 2328840 3480288 50903060 183068147 192789719 11446164 12290371 1495895 59028320 725124 57988732 72695503 70279103 X 110372644 122510616 110372644 122510616 183068147 192789719 7057230 5080742 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 3914 3914 0 PART II-B, LINE 1: WELIA HEALTH PAYS DUES TO THE MINNESOTA HOSPITAL ASSOCIATION AND THE AMERICAN HOSPITAL ASSOCIATION. EACH ASSOCIATION USES A PORTION OF ITS DUES TO LOBBY ON BEHALF OF THEIR MEMBERS. 21336926 14002909 7334017 7334017 RIGHT-OF-USE ASSETS 570330 RESTRICTED BOND FUNDS 2902081 FINANCE LEASE ASSETS 47430649 50903060 FINANCE LEASE LIABILITY 57988732 57988732 X 127496648 5080742 5080742 122415906 2798519 2798519 125214425 115358676 0 115358676 2798519 2798519 118157195 PART X, LINE 2: THE SYSTEM IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THE SYSTEM IS ALSO EXEMPT FROM STATE INCOME TAXES ON RELATED INCOME. THE SYSTEM IS ALSO ENGAGED, TO A LIMITED EXTENT, IN CERTAIN ACTIVITIES SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME (UBI). UBI IS NOT SIGNIFICANT. IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, THE SYSTEM ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SYSTEM HAS NOT RECORDED ANY ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS AS OF DECEMBER 31, 2023 AND DECEMBER 31, 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 2,411,715. CHARITY CARE 386,804. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 2,411,715. CHARITY CARE 386,804. 1 1 X 1 X 275.000000000000 1 X 275.000000000000 1 0 1 1 207568 207568 0.00180 32677953 26359233 6318720 0.05460 32885521 26359233 6526288 0.05640 122595 122595 0.00110 1450618 1450618 0.01250 558636 84640 473996 0.00410 29170 29170 0.00030 2161019 84640 2076379 0.01800 35046540 26443873 8602667 0.07440 1 2411715 0 15552145 24407800 -8855655 X 1 1 1 1 WELIA HEALTH 301 HIGHWAY 65 S MORA MN 55008 WWW.WELIAHEALTH.ORG 405147 845163224 X X X X WELIA HEALTH 1 0 0 1 X X X X X X X X X 23 1 0 1 1 X WWW.WELIAHEALTH.ORG/ABOUT-US/COMMUNITY/ 1 23 1 WWW.WELIAHEALTH.ORG/ABOUT-US/COMMUNITY/ 0 1 X 275.000000000000 275.000000000000 X X X 1 1 X X X X 1 X SEE LINE 16J X SEE LINE 16J X SEE LINE 16J X X X X X X 1 X 0 X X X X 1 X 0 0 WELIA HEALTH PART V, SECTION B, LINE 3J: THE 2023-2025 CHNA INCLUDED AN OVERVIEW OF WELIA HEALTH'S SERVICES AND SERVICE AREA. WE ANALYZED THROUGH AVAILABLE DATA SOURCES AND COMMUNITY PARTNERS THE SIGNIFICANT HEALTH NEEDS OF OUR COMMUNITY. THIS INCLUDED DEMOGRAPHIC, SOCIOECONOMIC, AND HEALTH-RELATED AREAS. SIGNIFICANT HEALTH NEEDS WERE ADDRESSED WITH STRATEGIES SUPPLEMENTED BY OUR STRATEGIC PLANNING PROCESS. ONGOING EFFORTS CONTINUE IN ALL AREAS WITH IMPROVEMENTS TO HEALTH NOTED. WELIA HEALTH PART V, SECTION B, LINE 5: THE CHNA PROCESS INCLUDED INTERVIEWS AND SURVEYS WITH BOTH INTERDISCIPLINARY TEAMS AT WELIA HEALTH AND COMMUNITY PARTNERS INCLUDING KANABEC COUNTY COMMUNITY HEALTH, PINE COUNTY PUBLIC HEALTH, EMERGENCY PREPAREDNESS COORDINATOR-PINE CITY, BETTER TOGETHER SUBSTANCE ABUSE COALITION, PINE CITY ADVISORY COMMITTEE, MORA PUBLIC SCHOOLS, A LOCAL CHIROPRACTIC OFFICE, LAKES AND PINES CAC, THERAPEUTIC SERVICES AGENCY, PLUM BEHAVIORAL HEALTH SERVICES, RECOVERING HOPE TREATMENT CENTER, COBORN'S-MORA, FRESENIUS KIDNEY CARE-MORA, TIMBER TRAILS PUBLIC TRANSIT, KANABEC COUNTY VETERANS SERVICES, AND THE ST. CLARE LIVING COMMUNITY OF MORA. IN ADDITION TO SURVEY QUESTIONS, PERSONAL INTERVIEWS WERE CONDUCTED WITH THOSE GROUPS. SURVEY AND INTERVIEW QUESTIONS FOCUSED ON FOUR CATEGORIES: GENERAL HEALTH CONCERNS/ISSUES FACING KANABEC AND PINE COUNTIES, AND THE THREE PREVIOUSLY IDENTIFIED HEALTH NEEDS OF MENTAL HEALTH, SUBSTANCE ABUSE AND OBESITY WITHIN KANABEC AND PINE COUNTIES. IN ADDITION TO THE FOCUSED INPUT, WE CONDUCTED A COMMUNITY SURVEY FOR THE GENERAL PUBLIC WITH 179 RESPONDENTS. WELIA HEALTH PART V, SECTION B, LINE 6B: KANABEC COUNTY COMMUNITY HEALTH, PINE COUNTY PUBLIC HEALTH, EMERGENCY PREPAREDNESS COORDINATOR-PINE CITY, BETTER TOGETHER SUBSTANCE ABUSE COALITION, PINE CITY ADVISORY COMMITTEE, MORA PUBLIC SCHOOLS, LAKES AND PINES CAC, RECOVERING HOPE TREATMENT CENTER, COBORN'S-MORA, FRESENIUS KIDNEY CARE-MORA, TIMBER TRAILS PUBLIC TRANSIT, AND KANABEC COUNTY VETERANS SERVICES. WELIA HEALTH PART V, SECTION B, LINE 11: WELIA HEALTH'S STRATEGY TO ADDRESS MENTAL HEALTH INCLUDED IMPROVING ACCESS TO MENTAL HEALTH PROVIDERS AND SERVICES, IDENTIFYING INTERNAL EMPLOYEE WELLNESS PROGRAMS, EDUCATING THE PUBLIC THROUGH SUPPORT GROUPS AND ENEWSLETTERS, ALL WHILE WORKING TOWARDS DECREASING STIGMA AND INCREASING AWARENESS OF MENTAL ILLNESS. WELIA HEALTH CONSISTENTLY SCREENED PATIENTS FOR DEPRESSION IN 2023. MOST PATIENTS, 76.1%, WERE IDENTIFIED AS NOT AT RISK FOR DEPRESSION. IN 2023, THERE WERE 2.743 PATIENT VISITS WITH MENTAL HEALTH TEAM PROVIDERS. THE PROVIDER TEAM INCLUDED A PSYCHOLOGIST, TWO MENTAL HEALTH NURSE PRACTITIONERS, AND ONE LICENSED CLINICAL SOCIAL WORKER. COMPARING ACCESS TO MENTAL HEALTH PROVIDERS, IN MORA, THERE WAS A 67.3% FILL RATE, COMPARED TO A 97.9% FILL RATE IN PINE CITY. OUR INTERNAL EMPLOYEE WELLNESS ACTIVITIES INCLUDED A CHALLENGE IN MAY FOR MOVE IT AND EMPLOYEE WELLNESS BINGO. FOR THE COMMUNITY, WE PUBLISHED REGULAR BLOG POSTS AND E-NEWSLETTERS COVERING SEVERAL TOPICS ON MENTAL HEALTH.WELIA HEALTH'S STRATEGY TO ADDRESS SUBSTANCE ABUSE INCLUDED OFFERING MEDICATION ASSISTED THERAPY, ALONG WITH CARE COORDINATION FOR THE SAME. ADDITIONALLY, PROVIDING BEST PRACTICE SUPPORT FOR THE PROVIDER TEAM. AT THE END OF 2023, THERE WERE 106 ACTIVE PATIENTS ENROLLED IN MEDICATION ASSISTED THERAPY. A FULL-TIME REGISTERED NURSE IS THE CARE COORDINATOR FOR THESE PATIENTS. WELIA HEALTH IS AN ACTIVE PARTICIPANT IN THE MDH PROGRAM-TOWN (TACKLING OVERDOSE WITH NETWORKS). WELIA HEALTH'S STRATEGY TO ADDRESS OBESITY AND HEALTH LIVING INCLUDED PROVIDING HEALTHY DIET AND PHYSICAL ACTIVITY EDUCATION, IMPROVING ACCESS TO COMMUNITY PHYSICAL ACTIVITY OPTIONS, AND IMPROVING ACCESS TO PRIMARY CARE PROVIDERS. IN 2023, OVER 1,088 CLINIC VISITS WITH A REGISTERED DIETICIAN WERE COMPLETED. THE VISITS CONSISTED OF INTENSIVE BEHAVIORAL THERAPY AS WELL AS MEDICAL NUTRITION THERAPY. VISITS FOR DIABETES SELF-MANAGEMENT AND EDUCATION SUPPORT BROUGHT THIS TOTAL TO 1,904 VISITS. IN ADDITION, THERE WERE 590 VISITS WITH A CARE COORDINATOR. 172 PATIENTS WERE CONSIDERED ACTIVELY ENROLLED IN 1:1 CARE COORDINATION THROUGH OUR HEALTH CARE HOME PROCESS. OUR OPTIMAL DIABETES CARE IMPROVED FROM 39.5% TO 45.2% FOR PATIENTS WITH DIABETES. IMPROVING ACCESS TO PRIMARY CARE WAS SHOWN THROUGH THE COMPLETION RATE OF 50.9% OF ELIGIBLE MEDICARE BENEFICIARIES RECEIVING THEIR ANNUAL WELLNESS VISIT. THERE WERE 3,750 WELL CHILD VISITS IN 2023. OTHER PROGRAMS TO SUPPORT THIS HEALTH NEED INCLUDED FREE SPORTS PHYSICALS, EMPLOYEE WELLNESS PROGRAMS, EMPLOYEE FITNESS AREAS, THE DIABETES SELF-MANAGEMENT SUPPORT GROUP, COMMUNITY EDUCATION THROUGH OUR E-NEWSLETTERS AND BLOGS, AND OUR SUPPORT OF THE WELIA CENTER AND THE HINCKLEY/FINLAYSON SCHOOLS WALKING TRACK AND FITNESS CENTER. REVIEWING THE MOST RECENT MN COUNTY HEALTH RANKINGS, PUBLISHED IN THE SPRING OF 2024, MOST DATA SOURCES WERE FROM 2021, THERE WAS A LOWERING OF ADULT SMOKING RATES IN KANABEC AND PINE COUNTIES. BOTH COUNTIES EXPERIENCED HIGHER RATES OF OBESITY. IN ADDITION, BOTH COUNTIES REPORTED AN INCREASE IN PHYSICAL ACTIVITY. KANABEC COUNTY REPORTED AN INCREASE IN ACCESS TO EXERCISE OPPORTUNITIES. OF NOTE, BOTH COUNTIES IMPROVED THEIR MENTAL HEALTH PROVIDER TO PATIENT RATIOS TO 470:1 WHICH IS STILL HIGHER THAN THE MN AVERAGE OF 300:1. WELIA HEALTH PART V, SECTION B, LINE 16J: WELIA HEALTH'S FINANCIAL ASSISTANCE POLICY, FINANCIAL ASSISTANCE APPLICATION AND PLAIN LANGUAGE SUMMARY ARE AVAILABLE ONLINE AT WWW.WELIAHEALTH.ORG/RESOURCES/BILLING/. 2 1 - WELIA HEALTH PINE CITY CLINIC 1425 MAIN STREET N PINE CITY MN 55063 PROVIDER-BASED RURAL HEALTH CLINIC 2 - WELIA HEALTH HINCKLEY CLINIC 620 SANDY LANE HINCKLEY MN 55037 PROVIDER-BASED RURAL HEALTH CLINIC PART I, LINE 3C: TO QUALIFY FOR WELIA'S WELIACARE PROGRAM, (A) THE PATIENT MUST HAVE FAMILY INCOME AT OR BELOW 275% OF THE THEN-CURRENT FEDERAL POVERTY GUIDELINES OR QUALIFY TO FILE IRS FORM 4029, (B) HAVE FAMILY LIQUID ASSETS LESS THAN $20,000, (C) LIVE IN EITHER WISCONSIN OR MINNESOTA, AND (D) RECEIVE EMERGENCY OR MEDICALLY NECESSARY CARE FROM WELIA HEALTH. PART I, LINE 7: THE AMOUNTS REPORTED IN PART I, LINE 7 WERE CALCULATED USING THE WORKSHEETS IN THE 2023 SCHEDULE H INSTRUCTIONS, INCLUDING USE OF A COST-TO-CHARGE RATIO. PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 2,411,715. PART II, COMMUNITY BUILDING ACTIVITIES: WELIA HEALTH IS AN ACTIVE MEMBER OF THE LOCAL COMMUNITY'S CHAMBER OF COMMERCE.WELIA HEALTH ENSURES THE COMMUNITY'S WELLNESS CENTER HAS A WELIA HEALTH EMPLOYEE ON SITE, AVAILABLE TO COMMUNITY MEMBERS. THIS INDIVIDUAL ALSO ORGANIZES COMMUNITY HEALTH AND FITNESS EVENTS. WELLNESS CENTER MEMBERSHIPS ARE SHARED BETWEEN WELIA EMPLOYEES AND LOCAL COMMUNITY RESIDENTS.WELIA HEALTH ORGANIZES AND HOSTS COMMUNITY BLOOD DRIVES THROUGHOUT THE YEAR. PART III, LINE 2: IN EVALUATING THE COLLECTABILITY OF PATIENT ACCOUNTS RECEIVABLE, THE SYSTEM ANALYZES PAST RESULTS AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE NET REALIZABLE VALUE. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS.FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD PARTY COVERAGE, THE NET REALIZABLE VALUE IS BASED ON THE ESTIMATED CONTRACTUAL REIMBURSEMENT PERCENTAGES, WHICH IS BASED ON CURRENT CONTRACT PRICES OR HISTORICAL CLAIMS PAID DATA BY PAYOR. FOR UNINSURED PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE WHICH THIRD PARTY COVERAGE EXISTS FOR A PORTION OF THE BILL), THE NET REALIZABLE VALUE IS DETERMINED USING ESTIMATES OF HISTORICAL COLLECTION EXPERIENCE. THESE ESTIMATES ARE ADJUSTED FOR RECOVERIES AND ANY ANTICIPATED CHANGES IN TRENDS, INCLUDING SIGNIFICANT CHANGES IN PAYOR MIX, ECONOMIC CONDITIONS OR TRENDS IN FEDERAL AND STATE GOVERNMENTAL HEALTH CARE COVERAGE. PART III, LINE 3: THE ORGANIZATION DOES NOT HAVE A METHOD OF REASONABLY ESTIMATING THE PORTION OF ITS BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE BUT FAILED TO COMPLETE A CHARITY CARE APPLICATION. PART III, LINE 4: SEE THE "ACCOUNTS RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES" SECTION OF NOTE 1 ON PAGE 7 OF THE ATTACHED AUDITED FINANCIAL STATEMENTS FOR A DESCRIPTION OF HOW WELIA HEALTH CALCULATES BAD DEBT EXPENSE. PART III, LINE 8: THE MEDICARE REVENUES AND ALLOWABLE COSTS WERE CALCULATED USING THE 2023 MEDICARE COST REPORT. PART III, LINE 9B: WHERE THE PATIENT HAS INDICATED AN INABILITY TO PAY THE FULL AMOUNT OF THE DEBT IN ONE PAYMENT, THE HEALTH SYSTEM HAS OFFERED THE PATIENT A REASONABLE PAYMENT PLAN, PROVIDED THAT THE HEALTH SYSTEM MAY REQUIRE THE PATIENT TO PROVIDE REASONABLE VERIFICATION OF THE INABILITY TO PAY THE FULL AMOUNT OF THE DEBT IN ONE PAYMENT; AND THE PATIENT HAS BEEN GIVEN A REASONABLE OPPORTUNITY TO APPLY FOR WELIA HEALTH BENEFIT PROGRAM, IF THE FACTS AND CIRCUMSTANCES SUGGEST THAT THE PATIENT MAY BE ELIGIBLE FOR WELIA HEALTH'S BENEFIT PROGRAM, INCLUDING, FOR EXAMPLE, IF THE PATIENT IS UNINSURED OR IS ON MINNESOTA CARE, MEDICAL ASSISTANCE, OR OTHER RELIEF BASED ON NEED. PART VI, LINE 2: WELIA HEALTH IS CONSTANTLY ASSESSING THE HEALTH NEEDS OF THE COMMUNITY. ONE WAY WELIA HEALTH ASSESSES COMMUNITY NEEDS IS BY HOSTING A PATIENT FAMILY ADVISORY COMMITTEE THROUGH WHICH INPUT IS SOLICITED FROM THE PATIENT COMMUNITY. WELIA HEALTH ALSO CONDUCTS PATIENT SURVEYS TO GATHER INPUT ON THE NEEDS OF THE COMMUNITY. FINALLY, WELIA HEALTH REGULARLY CONDUCTS STRATEGIC PLANNING INVOLVING COMMUNITY MEMBERS, WELIA HEALTH LEADERSHIP AND THE WELIA HEALTH BOARD OF DIRECTORS. THESE STRATEGIC PLANNING SESSIONS INCLUDE AN IN-DEPTH ASSESSMENT OF COMMUNITY HEALTH NEEDS. PART VI, LINE 3: WELIA HEALTH OFFERS WELIACARE TO ALL PATIENTS. WE EMPLOY TWO PATIENT FINANCIAL REPRESENTATIVES WHO ASSIST THE PUBLIC IN FILLING OUT WELIACARE APPLICATIONS OR REFERRING THEM TO OTHER AGENCIES WITHIN OUR CARE AREA FOR GOVERNMENT ASSISTANCE PROGRAMS. WELIA HEALTH EDUCATES INTERNAL STAFF AND OUR OUTSOURCED BILLING AGENCY ON THE WELIACARE PROGRAM AND WILL OFFER PATIENTS THE APPLICATION OR REFER TO OUR PATIENT FINANCIAL REPRESENTATIVES IF THEY EXPRESS INTEREST. PART VI, LINE 4: WELIA HEALTH SERVES APPROXIMATELY 45,000 RESIDENTS IN KANABEC AND PINE COUNTIES IN MINNESOTA. PINE AND KANABEC COUNTIES ARE THE 80TH AND 81ST, RESPECTIVELY, POOREST COUNTIES OUT OF 87 IN MINNESOTA. KANABEC COUNTY IS DESIGNATED AS A LOW-INCOME HEALTH PROFESSIONAL SHORTAGE AREA (HPSA). PINE COUNTY IS DESIGNATED AS A GEOGRAPHIC HPSA. PART VI, LINE 5: WELIA HEALTH HAS A ROBUST COMMUNITY BENEFIT PROGRAM, SUPPORTING ITS MISSION OF IMPROVING THE HEALTH OF THE COMMUNITIES. WE HAVE A LONGSTANDING COMMITMENT TO THE MEDICALLY UNDERSERVED POPULATION AND CONTINUE TO SHOW THIS COMMITMENT THROUGH OUR GENEROUS CHARITY CARE POLICY, PROVIDING FREE AND DISCOUNTED SERVICES FOR THE UNINSURED AND UNDERINSURED. WELIA HEALTH CONTINUES TO DEVELOP, PROVIDE AND PARTICIPATE IN PROGRAMS AND ACTIVITIES ON VARIOUS HEALTH AND WELLNESS TOPICS, OFTEN FOR LITTLE OR NO FINANCIAL GAIN. OUR WORK ALSO SUPPORTS A COLLABORATIVE FRAMEWORK MODEL WITH OUR COMMUNITY PARTNERS FOR IMPROVING COMMUNITY HEALTH. IN ADDITION, WE PARTICIPATE IN MANY HEALTH PROFESSIONAL EDUCATION AND TRAINING OPPORTUNITIES ACROSS MULTIPLE DISCIPLINES TO FULFILL THE NEEDS OF THE HEALTH CARE INDUSTRY. PART VI, LINE 7, REPORTS FILED WITH STATES MN 1 CHARITY CARE 219 404804 N/A N/A PART I, LINE 2: ASSISTANCE TO INDIVIDUALS IS LIMITED TO DISCOUNTS ON SERVICES PROVIDED BY WELIA HEALTH, SO INDIVIDUALS ARE NEVER GIVEN CASH OR OTHER ASSETS. X X X X 0 1 0 0 0 0 0 0 0 RANDY ULSETH CEO 519907 0 153607 0 200000 0 19890 0 32014 0 925418 0 0 0 THOMAS MULLIN SPORTS MEDICINE PHYSICIAN 628125 0 0 0 0 0 14450 0 38841 0 681416 0 0 0 BRADLEY QUALEY UROLOGIST 497813 0 0 0 0 0 19890 0 26600 0 544303 0 0 0 ALBERT YOUN GENERAL SURGEON 414488 0 0 0 0 0 19400 0 37005 0 470893 0 0 0 ROBERT WEEKS EMERGENCY MEDICINE PHYSICIAN 411209 0 0 0 0 0 18496 0 39709 0 469414 0 0 0 MATTHEW SCHULTZ PHYSICIAN 402647 0 0 0 0 0 14181 0 43555 0 460383 0 0 0 JACK SCHWINGHAMER BOARD MEMBER & PHYSICIAN 384901 0 0 0 0 0 19941 0 40905 0 445747 0 0 0 RYAN KROSCHEL BOARD MEMBER & PHYSICIAN 291482 0 0 0 0 0 15155 0 0 0 306637 0 0 0 JOSHUA ASP CFO 225716 0 37767 0 0 0 16005 0 11962 0 291450 0 0 0 PART I, LINE 4B IN 2023 $200,000 WAS DISTRIBUTED OUT OF THE 457(F) PLAN TO RANDY ULSETH. THIS AMOUNT WAS INCLUDED IN W-2 WAGES. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS MAY ESTABLISH COMMITTEES HAVING THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS OF THE CORPORATION. COMMITTEES WILL BE ESTABLISHED BY RESOLUTION AND WILL HAVE AUTHORITY ONLY TO THE EXTENT PROVIDED IN THE RESOLUTION. EXCEPT AS MAY BE PROVIDED BY LAW IN THE CASE OF A SPECIAL LITIGATION COMMITTEE, COMMITTEES WILL AT ALL TIMES BE SUBJECT TO THE DIRECTION AND CONTROL OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE KANABEC COUNTY BOARD OF COMMISSIONERS APPOINTS ONE OF ITS MEMBERS TO THE BOARD OF DIRECTORS. THE COUNTY BOARD OF COMMISSIONERS MAY ALSO REMOVE THE COUNTY-APPOINTED BOARD MEMBER AT ANY TIME. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE ORGANIZATION'S INDEPENDENT CPA WITH INFORMATION PROVIDED BY MANAGEMENT. THE CFO AND CEO REVIEWED THE FINAL 990 AND A COPY OF THE 990 WAS PRESENTED TO THE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C WELIA HEALTH'S CONFLICT OF INTEREST POLICY REQUIRES ALL BOARD MEMBERS AND KEY SALARIED OFFICERS TO FULLY DISCLOSE ANY INTEREST THAT MIGHT RESULT IN A CONFLICT OF INTEREST. ONCE A POTENTIAL CONFLICT IS DISCLOSED, THE INDIVIDUAL MAY NOT PARTICIPATE IN DISCUSSIONS OR IN THE ORGANIZATION'S ACTIONS RELATED TO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD USES AN INDEPENDENT CONSULTING FIRM TO DETERMINE AND EVALUATE THE CEO'S COMPENSATION. THE CEO USES AN INDEPENDENT CONSULTING FIRM TO DETERMINE THE COMPENSATION OF OTHER EXECUTIVES. THE MOST RECENT COMPENSATION REVIEW WAS CONDUCTED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 WELIA HEALTH DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE ATTACHED TO THE PUBLIC DISCLOSURE COPY OF THE FORM 990. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 12,445,915. MANAGEMENT AND GENERAL EXPENSES 2,108,204. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,554,119. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.