2022-06-13T13:32:38-07:00 2021-04-30 421042703 RFSW & Co CPAs PC 14 East Charles St Oelwein IA 50662 990 2020-05-01 421340993 BUCHANAN COUNTY HEALTH TRUST INC BUCH 3193320905 1600 1ST STREET EAST INDEPENDENCE IA 50644 MARK COLLETT President 2022-06-13 true MARK COLLETT 999009999 Cecily M Corkery P02383852 3192831173 2 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z 1600 1ST STREET EAST INDEPENDENCE IA 50644 155035 false X N/A X 1989 IA ENSURE ALL CITIZENS MAINTAIN ACCESS TO QUALITY HEALTH CARE. 9 0 0 0 27868 17124 0 81147 137911 -5993 -1514 103022 153521 42511 55125 0 0 0 0 5081 8752 47592 63877 55430 89644 3014519 3102468 1695 0 3012824 3102468 ENSURE ALL CITIZENS MAINTAIN ACCESS TO QUALITY HEALTH CARE. false false 56524 55125 BUCHANAN COUNTY HEALTH TRUST ORIGINATED WITH THE FORESIGHT OF PROVIDING FUNDS FOR HEALTH-RELATED PROJECTS ACROSS BUCHANAN COUNTY. GIFTS HELP ENSURE THAT ALL CITIZENS MAINTAIN ACCESS TO QUALITY HEALTH CARE.GIFTS TO THE HEALTH TRUST ARE NOT SPENT, BUT INSTEAD ADDED TO OUR ENDOWMENT. THE INTEREST GENERATED IS THEN USED TO SUPPORT ORGANIZATIONS THAT ARE DEDICATED TO IMPROVING THE HEALTH OF ALL BUCHANAN COUNTY CITIZENS.SINCE IT'S INCEPTION, THE TOTAL FUND BALANCE HAS GROWN TO APPROXIMATELY $3 MILLION. 56524 true false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 9 0 false false false false false false false true false false false true false false false false false false X BEN STEVENS 3193320905 1600 1ST STREET INDEPENDENCE IA 50644 X MARK COLLETT President 0.30 0.00 X X 0 0 0 ZAK KNUTSON Vice President 0.00 0.00 X X 0 0 0 MICHELLE MCBRIDE Treasurer 0.00 0.00 X X 0 0 0 KRISTEN JENSEN Secretary 0.00 0.00 X 0 0 0 TRICIA BEATTY Director 0.00 0.00 X 0 0 0 JLLL LOUVAR Director 0.00 0.00 X 0 0 0 KAY DOLAN Director 0.00 0.00 X 0 0 0 TANYA GREINER Director 0.00 0.00 X 0 0 0 BRIAN MEYER Director 0.00 0.00 X 0 0 0 0 false false false 0 16917 207 17124 0 137911 137911 0 0 0 0 16917 1514 -1514 0 0 0 153521 137911 55125 55125 0 0 0 0 0 0 0 0 0 0 0 1060 1060 0 0 6074 6074 215 215 0 0 219 219 0 0 0 0 0 0 0 0 1184 1184 0 63877 56524 7353 0 319059 104601 1591770 1950795 0 0 0 0 1103690 1047072 0 0 0 0 0 0 0 0 3014519 3102468 1695 1695 0 X 3012824 3102468 3012824 3102468 3014519 3102468 89644 X false false false X 28024 39744 26776 26468 16917 137929 0 0 28024 39744 26776 26468 16917 137929 0 137929 31529 31529 36260 87149 65522 251989 0 0 389918 0.35370 0.41380 X false DINNER/AUCTION 16917 16917 1514 16917 16917 1514 1514 -1514 Client Note 1 Client Note 1 - THE INTIAL PAPER FILING OF THE 990 WAS NECESSARY BECAUSE THE IRS WAS CLOSED FOR EFILE AT THE TIME AND NO CONTACT COULD BE MADE TO RECIEVE THE SPECIAL PERMISSION TO PAPER FILE. WE ARE NOW RESUBMITTING BASED ON NOTICE RECEIVED FROM THE IRS. Client Note 2 Client Note 2 - Request for reasonable cause penalty abatement COVID-19 To Whom It May Concern:We are writing on behalf of the Buchanan County Health Trust. We respectfully request that the late filing penalty be abated based on the IRSs reasonable cause criteria. COVID-19 challenges meet the IRSs reasonable cause standard.According to IRM 20.1.1.3.2, Reasonable cause, the IRS provides relief from a penalty based on reasonable cause when the taxpayer exercised ordinary business care and prudence in determining his or her tax obligations but was nevertheless unable to comply with those obligations.The COVID-19 pandemic impacted all aspects of life and created many uncertainties and challenges. Although the taxpayer exercised ordinary business care and prudence and made a good-faith effort to meet their tax deadlines, they were unable to do so due to COVID-19 impacts.Ben Stevens, the party responsible for maintaining the records for the Organization, was forced to take on the role of interim hospital CEO, while still expecting to maintain his duties as hospital CFO and record keeper of the Organization. The hospital and dealing with COVID-19 became the primary focus of the Custodian of the books. The Organization and its Board of Directors believed that they were in compliance and with COVID-19 impacting their ability to meet in person and run the Organization as they were accustomed to, they were not aware of any missed compliance. Once aware that an extension had not been properly filed, records were gathered and updated as quickly as possible for the the tax return to be filed to comply with the law. Since e-file was closed they opted to mail the return in order to attempt to comply as soon as possible. once recieving notice from the IRS that they must e-file. The return was then e-filed the same day. Based on the facts presented above, we respectfully request that the taxpayers penalty be removed based on reasonable cause. Thank you for your consideration.Sincerely, Cecily M Corkery, CPA Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PRESENTED AND REVIEWED BY ALL BOARD MEMBERS BEFORE IT IS FILED. THE 990 IS ALSO REVIEWED BY THE ASSOCIATE ADMINISTRATOR - CFO OF BUCHANAN COUNTY HEALTH CENTER. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ALL BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST FORM AND DISCLOSE TO THE BOARD ANY INTEREST IN A CONTRACT OR OTHER TRANSACTIONS THAT COULD CAUSE A CONFLICT OF INTEREST. THE BOARD THEN DETERMINES BY MAJORITY VOTE WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON OR USE PERSONAL INFLUENCE OR PARTICIPATE IN THE DISCUSSION OR DELIBERATIONS WITH RESPECT TO THE CONTRACT OR TRANSACTIONS. THE BOARD MEMBER MAY BE ASKED TO LEAVE THE MEETING AND THE DISCUSSION AND DETERMINATION IS DOCUMENTED IN THE MINUTES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PART II SIGNATURE OF OFFICER PAPER FILING WAS REQUIRED BECAUSE IRS HAS CLOSED E-FILING COVID-19 - see attached note