BENNETT COUNTY HOSPITAL AND NURSING HOME: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- BENNETT COUNTY HOSPITAL AND NURSING HOME (EIN 43-2040599)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202213199349306476
- Schema version
- 2021v4.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T09:49:28-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 460403496 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CASEY PETERSON LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 909 ST JOSEPH ST STE 101 | AddressLine1Txt |
| City | RAPID CITY | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 432040599 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENNETT COUNTY HOSPITAL AND NURSING HOME | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BENN | BusinessNameControlTxt |
| Phone | 6056856622 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 70 | AddressLine1Txt |
| City | MARTIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 575510070 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL CHRISTENSEN | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6056856622 | PhoneNum |
| Signature | 2022-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | CHRISTENSEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KAYLA GIESEY CPA | PreparerPersonNm |
| PTIN | P01874520 | PTIN |
| Phone | 6053481930 | PhoneNum |
| Preparation | 2022-11-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL CHRISTENSEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 70 | AddressLine1Txt |
| City | MARTIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 575510070 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,577,651 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BENNETTCOUNTYHOSPITAL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTHCARE AND NURSING HOME SERVICES | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 151 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,342,380 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,724,800 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,671,138 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,799,622 | CYProgramServiceRevenueAmt |
| PY Investment Income | $35,795 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,016 | CYInvestmentIncomeAmt |
| PY Other Revenue | $58,373 | PYOtherRevenueAmt |
| CY Other Revenue | $32,103 | CYOtherRevenueAmt |
| PY Total Revenue | $14,107,686 | PYTotalRevenueAmt |
| CY Total Revenue | $14,575,541 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,608,769 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,068,575 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $42,668 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,750,307 | PYOtherExpensesAmt |
| CY Other Expenses | $5,180,783 | CYOtherExpensesAmt |
| PY Total Expenses | $12,359,076 | PYTotalExpensesAmt |
| CY Total Expenses | $11,249,358 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,748,610 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,326,183 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,868,890 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,964,954 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,509,122 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,279,003 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,359,768 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,685,951 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CARING PEOPLE WORKING TOGETHER, AS A TEAM, TO PROVIDE QUALITY HEALTHCARE AND EDUCATION FOR A HEALTHIER COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,457,362 | ExpenseAmt |
| Revenue | $10,799,622 | RevenueAmt |
| Desc | BENNETT COUNTY HOSPITAL AND NURSING HOME IS A CRITICAL ACCESS HOSPITAL LOCATED IN MARTIN, SD. THE ORGANIZATION IS THE ONLY HOSPITAL IN THE COUNTY SERVING APPROXIMATELY 3,400 RESIDENTS. BENNETT COUNTY IS LOCATED BETWEEN INDIAN RESERVATIONS IN A VERY RURAL AREA. BENNETT COUNTY HOSPITAL AND NURSING HOME HAS 14 HOSPITAL BEDS, 3 ER BEDS, AND 50 NURSING BEDS. DURING 2021, THE HOSPITAL WING HAD 184 PATIENT BED DAYS AND 447 SWING BED DAYS. THE NURSING HOME HAD 14,456 RESIDENT DAYS. | Desc |
| Total Program Service Expenses | $9,457,362 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | Yes (1) | OperateHospitalInd |
| Audited Financial Stmt Att | Yes (1) | AuditedFinancialStmtAttInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 151 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6056856622 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 MAJOR ALLEN P O BOX 70D | AddressLine1Txt |
| City | MARTIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57551 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DAVID JONES | |||||||
| PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DALE MCDONNELL | |||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DOUG O'BRYAN | |||||||
| VICE PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRAD OTTE | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JEFF JOHNSON | |||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL CHRISTENSEN | |||||||
| CEO | 37.00 | Yes (X) | $113,077 | $0 | $6,174 | ||
| JASON BUSTIN | |||||||
| DOCTOR/PROVIDER | 49.00 | $215,384 | $0 | $11,442 | Yes (X) | ||
| HANNAH BROWN | |||||||
| DOCTOR/PROVIDER | 34.00 | $158,899 | $0 | $11,966 | Yes (X) | ||
| JENNIFER RISSE | |||||||
| DOCTOR/PROVIDER | 36.00 | $169,995 | $0 | $10,292 | Yes (X) | ||
| JAMES AWUAH | |||||||
| DOCTOR/PROVIDER | 68.00 | $259,576 | $0 | $7,722 | Yes (X) | ||
| DESIREE MORELAND | |||||||
| PHARMACIST | 33.00 | $142,667 | $0 | $5,910 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,059,598 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $53,506 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ULTRACARE | |||||
| 223 SUMMIT AVENUE | FORT WASHINGTON | PA | 19034 | STAFFING AGENCY | $341,705 |
| CASEY PETERSON LTD | |||||
| 909 ST JOSEPH ST STE 101 | RAPID CITY | SD | 57701 | ACCOUNTING SERVICES | $305,898 |
| STAT STAFFING | |||||
| PO BOX 45 | OSHKOSH | NE | 69154 | STAFFING AGENCY | $263,097 |
| LUX TRAVEL NURSE INC | |||||
| PO BOX 140 | HOT SPRINGS | SD | 57747 | STAFFING AGENCY | $211,349 |
| CPSI | |||||
| PO BOX 850309 | MOBILE | AL | 36695 | COMPUTER SOFTWARE MAINTENANCE | $196,964 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $3,689,620 | GovernmentGrantsAmt |
| All Other Contributions | $35,180 | AllOtherContributionsAmt |
| Total Contributions | $3,724,800 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATIENT SERVICE REVENUE | 621400 | $10,795,143 | $10,795,143 |
| HEALTH FAIR REVENUE | 621400 | $3,910 | $3,910 |
| OTHER REVENUE | 621400 | $511 | $511 |
| CAFETERIA | 621400 | $58 | $58 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,799,622 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,016 | TotalRevenueColumnAmt |
| Exclusion | $19,016 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,600 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,110 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,490 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,490 | TotalRevenueColumnAmt |
| Exclusion | $3,490 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $28,613 | TotalRevenueColumnAmt |
| Exclusion | $28,613 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $28,613 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,575,541 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,799,622 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $51,119 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,251 | TotalAmt |
| Management And General | $119,251 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,178,677 | TotalAmt |
| Program Services | $4,578,428 | ProgramServicesAmt |
| Management And General | $600,249 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,374 | TotalAmt |
| Program Services | $38,392 | ProgramServicesAmt |
| Management And General | $5,982 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424,183 | TotalAmt |
| Program Services | $372,345 | ProgramServicesAmt |
| Management And General | $51,838 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $302,090 | TotalAmt |
| Program Services | $261,368 | ProgramServicesAmt |
| Management And General | $40,722 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,100 | TotalAmt |
| Management And General | $3,100 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,666 | TotalAmt |
| Management And General | $26,666 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,898 | TotalAmt |
| Management And General | $321,898 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,861,870 | TotalAmt |
| Program Services | $1,799,651 | ProgramServicesAmt |
| Management And General | $62,219 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,509 | TotalAmt |
| Program Services | $59,147 | ProgramServicesAmt |
| Management And General | $8,362 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,516 | TotalAmt |
| Program Services | $72,587 | ProgramServicesAmt |
| Management And General | $48,929 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,173 | TotalAmt |
| Program Services | $193,901 | ProgramServicesAmt |
| Management And General | $1,272 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,470 | TotalAmt |
| Program Services | $79,911 | ProgramServicesAmt |
| Management And General | $559 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,038 | TotalAmt |
| Program Services | $36,141 | ProgramServicesAmt |
| Management And General | $17,897 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,624 | TotalAmt |
| Program Services | $11,379 | ProgramServicesAmt |
| Management And General | $1,245 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,240 | TotalAmt |
| Program Services | $366,492 | ProgramServicesAmt |
| Management And General | $84,748 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,099 | TotalAmt |
| Management And General | $94,099 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| HOSPITAL SUPPLIES | $836,804 | $802,119 | $34,685 |
| EQUIPMENT AND VEHICLE E | $727,386 | $501,779 | $225,607 |
| BAD DEBTS | $170,212 | $170,212 | |
| DIETARY SUPPLIES | $113,510 | $113,510 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,668 | TotalAmt |
| Fundraising | $42,668 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,249,358 | TotalAmt |
| Program Services | $9,457,362 | ProgramServicesAmt |
| Management And General | $1,749,328 | ManagementAndGeneralAmt |
| Fundraising | $42,668 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,223,372 | BOYAmt |
| EOY | $4,851,286 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $796,540 | BOYAmt |
| EOY | $796,834 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,161,007 | BOYAmt |
| EOY | $1,746,140 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,319 | BOYAmt |
| EOY | $254,987 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,117 | BOYAmt |
| EOY | $118,631 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,487,983 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,290,907 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,340,535 | BOYAmt |
| EOY | $3,197,076 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,868,890 | BOYAmt |
| EOY | $10,964,954 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $881,996 | BOYAmt |
| EOY | $979,135 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,466,793 | BOYAmt |
| EOY | $100,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,534 | BOYAmt |
| EOY | $43,123 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,008 | BOYAmt |
| EOY | $37,906 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $760,791 | BOYAmt |
| EOY | $118,839 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,509,122 | BOYAmt |
| EOY | $1,279,003 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,058,319 | BOYAmt |
| EOY | $9,360,070 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,449 | BOYAmt |
| EOY | $325,881 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,359,768 | BOYAmt |
| EOY | $9,685,951 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,868,890 | BOYAmt |
| EOY | $10,964,954 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,326,183 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,000 | OtherCostOrOtherBasisAmt |
| Book Value | $44,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,040,083 | OtherCostOrOtherBasisAmt |
| Depreciation | $909,862 | DepreciationAmt |
| Book Value | $1,130,221 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,136,558 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,381,045 | DepreciationAmt |
| Book Value | $1,755,513 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $267,342 | OtherCostOrOtherBasisAmt |
| Book Value | $267,342 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,197,076 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEDICARE ADVANCED PAYMENTS | Desc |
| Amt | $118,839 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $118,839 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,407,439 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$170,212 | OtherRevenueAmt |
| Revenue Not Reported | -$170,212 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,577,651 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,110 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,110 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,575,541 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,081,256 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,110 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,110 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,079,146 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $170,212 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $170,212 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,249,358 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE LIABILITY ACCOUNT REFLECTS AMOUNTS HELD BY THE HOSPITAL FOR NURSING HOME RESIDENTS TO USE FOR PERSONAL EXPENSES. |
| PART X, LINE 2: | AS OF DECEMBER 31, 2021, THE HOSPITAL HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE HOSPITAL'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE HOSPITAL IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2018. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE HOSPITAL BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | PROVISION FOR BAD DEBTS -170,212. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED AGAINST REVENUE ON 990 -2,110. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES NETTED AGAINST REVENUE ON 990 2,110. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PROVISION FOR BAD DEBTS 170,212. |
| PART XI AND PART XII | AT THE TIME OF FILING THE FORM 990, THE AUDIT OF BENNETT COUNTY HOSPITAL AND NURSING HOME'S FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 WAS IN PROGRESS. THE RECONCILIATION OF REVENUE AND EXPENSES PER THE AUDITED FINANCIAL STATEMENTS TO THE RETURN WAS COMPLETED USING AMOUNTS FROM THE DRAFT FISCAL YEAR 2021 FINANCIAL STATEMENTS. |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (1) | FinancialAssistancePolicyInd |
| Written Policy | Yes (1) | WrittenPolicyInd |
| All Hospitals Policy | Yes (X) | AllHospitalsPolicyInd |
| FPG Reference Free Care | Yes (1) | FPGReferenceFreeCareInd |
| Percent200 | Yes (X) | Percent200Ind |
| FPG Reference Discounted Care | Yes (1) | FPGReferenceDiscountedCareInd |
| Percent300 | Yes (X) | Percent300Ind |
| Free Care Medically Indigent | Yes (1) | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | Yes (1) | FinancialAssistanceBudgetInd |
| Expenses Exceed Budget | Yes (1) | ExpensesExceedBudgetInd |
| Unable To Provide Care | 0 | UnableToProvideCareInd |
| Annual Community Bnft Report | 0 | AnnualCommunityBnftReportInd |
Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $1,490,614 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $1,490,614 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.13450 | TotalExpensePct |
Unreimbursed Medicaid UnreimbursedMedicaidGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $4,377,704 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,166,521 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $211,183 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01910 | TotalExpensePct |
Total Financial Assistance Typ TotalFinancialAssistanceTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $5,868,318 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,166,521 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $1,701,797 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.15360 | TotalExpensePct |
Total Community Benefits TotalCommunityBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $5,868,318 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,166,521 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $1,701,797 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.15360 | TotalExpensePct |
Workforce Development WorkforceDevelopmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $58,012 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $58,012 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00520 | TotalExpensePct |
Total Communtity Building Acty TotalCommuntityBuildingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $58,012 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $58,012 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00520 | TotalExpensePct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | Yes (1) | BadDebtExpenseReportedInd |
| Bad Debt Expense | $170,212 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $48,170 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $3,973,533 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $3,930,343 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | $43,190 | MedicareSurplusOrShortfallAmt |
Costing Methodology Used CostingMethodologyUsedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | Yes (X) | OtherInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | Yes (1) | WrittenDebtCollectionPolicyInd |
| Financial Assistance Prvsn | Yes (1) | FinancialAssistancePrvsnInd |
| Hospital Facilities | 1 | HospitalFacilitiesCnt |
Hospital Facilities HospitalFacilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENNETT COUNTY HOSPITAL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 MAJOR ALLEN | AddressLine1Txt |
| City | MARTIN | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57551 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Website Address | WWW.BENNETTCOUNTYHOSPITAL.COM | WebsiteAddressTxt |
| Licensed Hospital | Yes (X) | LicensedHospitalInd |
| Critical Access Hospital | Yes (X) | CriticalAccessHospitalInd |
| Emergency Room24 Hrs | Yes (X) | EmergencyRoom24HrsInd |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BENNETT COUNTY HOSPITAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
| First Licensed CY Or PY | 0 | FirstLicensedCYOrPYInd |
| Tax Exempt Hospital CY Or PY | 0 | TaxExemptHospitalCYOrPYInd |
| CHNA Conducted | Yes (1) | CHNAConductedInd |
| Community Definition | Yes (X) | CommunityDefinitionInd |
| Community Demographics | Yes (X) | CommunityDemographicsInd |
| Existing Resources | Yes (X) | ExistingResourcesInd |
| How Data Obtained | Yes (X) | HowDataObtainedInd |
| Community Health Needs | Yes (X) | CommunityHealthNeedsInd |
| Other Health Issues | Yes (X) | OtherHealthIssuesInd |
| Community Hlth Needs Id Process | Yes (X) | CommunityHlthNeedsIdProcessInd |
| Consulting Process | Yes (X) | ConsultingProcessInd |
| CHNA Conducted | 21 | CHNAConductedYr |
| Take Into Account Others Input | Yes (1) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | 0 | CHNAConductedWithOtherFcltsInd |
| CHNA Conducted With Non Fclts | 0 | CHNAConductedWithNonFcltsInd |
| CHNA Report Widely Available | Yes (1) | CHNAReportWidelyAvailableInd |
| Paper Copy Public Inspection | Yes (X) | PaperCopyPublicInspectionInd |
| Rpt Available Thru Other Method | Yes (X) | RptAvailableThruOtherMethodInd |
| Implementation Strategy Adopt | 0 | ImplementationStrategyAdoptInd |
| Organization Incur Excise Tax | 0 | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (1) | EligCriteriaExplainedInd |
| FPG Family Incm Lmt Free Dscnt | Yes (X) | FPGFamilyIncmLmtFreeDscntInd |
| FPG Family Incm Lmt Free Care | 200.000000000000 | FPGFamilyIncmLmtFreeCarePct |
| FPG Family Incm Lmt Dscnt Care | 300.000000000000 | FPGFamilyIncmLmtDscntCarePct |
| Income Level Criteria | Yes (X) | IncomeLevelCriteriaInd |
| Asset Level Criteria | Yes (X) | AssetLevelCriteriaInd |
| Medical Indigency Criteria | Yes (X) | MedicalIndigencyCriteriaInd |
| Insurance Status Criteria | Yes (X) | InsuranceStatusCriteriaInd |
| Underinsurance Stat Criteria | Yes (X) | UnderinsuranceStatCriteriaInd |
| Explained Basis | Yes (1) | ExplainedBasisInd |
| App Financial Asst Expln | Yes (1) | AppFinancialAsstExplnInd |
| Described Info | Yes (X) | DescribedInfoInd |
| Described Suprt Doc | Yes (X) | DescribedSuprtDocInd |
| Provided Hospital Contact | Yes (X) | ProvidedHospitalContactInd |
| Includes Publicity Measures | Yes (1) | IncludesPublicityMeasuresInd |
| FAP Available On Website | Yes (X) | FAPAvailableOnWebsiteInd |
| FAP Available On Website URL | WWW.BENNETTCOUNTYHOSPITAL.COM | FAPAvailableOnWebsiteURLTxt |
| FAP Avlbl On Request No Charge | Yes (X) | FAPAvlblOnRequestNoChargeInd |
| FAP App Avlbl On Request No Chrg | Yes (X) | FAPAppAvlblOnRequestNoChrgInd |
| FAP Sum Avlbl On Request No Chrg | Yes (X) | FAPSumAvlblOnRequestNoChrgInd |
| Notified FAP Copy Bill Display | Yes (X) | NotifiedFAPCopyBillDisplayInd |
| Communtity Notified FAP | Yes (X) | CommuntityNotifiedFAPInd |
| FAP Actions On Nonpayment | Yes (1) | FAPActionsOnNonpaymentInd |
| Permit No Actions | Yes (X) | PermitNoActionsInd |
| Collection Activities | 0 | CollectionActivitiesInd |
| Made Effort Orally Notify | Yes (X) | MadeEffortOrallyNotifyInd |
| Processed FAP Application | Yes (X) | ProcessedFAPApplicationInd |
| Other Actions Taken | Yes (X) | OtherActionsTakenInd |
| Nondis Emergency Care Policy | Yes (1) | NondisEmergencyCarePolicyInd |
| Look Back Medicare | Yes (X) | LookBackMedicareInd |
| Amounts Generally Billed | 0 | AmountsGenerallyBilledInd |
| Gross Charges | 0 | GrossChargesInd |
Supplemental Information SupplementalInformationGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| BENNETT COUNTY HOSPITAL | PART V, SECTION B, LINE 5: WHILE CONDUCTING THE MOST RECENT COMMUNITY HEALTH NEEDS ASSESSMENT THE HOSPITAL DID TAKE INTO ACCOUNT THE VIEWPOINTS OF AND DATA PROVIDED BY NUMEROUS INDIVIDUALS WHO REPRESENTED THE BROAD INTERESTS AND CULTURAL NEEDS OF THE COMMUNITY SERVED BY THE HOSPITAL. THESE INDIVIDUALS INCLUDED HOSPITAL PROFESSIONALS, LOCAL, REGIONAL, STATE, AND FEDERAL ANALYSTS, RESIDENTS OF BENNETT COUNTY HOSPITAL'S SERVICE AREA, AND PROFESSIONALS WITH BOTH THE UNDERSTANDING AND KNOWLEDGE, AS WELL AS SPECIAL SKILLS AND EXPERTISE, IN PUBLIC HEALTH. EIDE BAILLY, A NATIONAL NEEDS ASSESSMENT AND CRITICAL ACCESS HOSPITAL CONSULTING FIRM, WAS PAID BY THE NATIONAL RURAL HEALTH ASSOCIATION APPROXIMATELY THE VALUE OF $1 MILLION TO PROVIDE ADDITIONAL ANALYSIS AND INSIGHT INTO THE NEEDS OF THE COMMUNITY AND THE HOSPITAL. THE RESULTS OF THIS SFOA WERE INCLUDED IN THE COMMUNITY HEALTH ASSESSMENT RESULTS. ALL THESE INFORMATION DATA POINTS AS WELL AS CRITICAL INPUT FROM COMMUNITY MEMBERS WERE DEVELOPED USING INDIVIDUAL INTERVIEWS, FOCUS GROUP MEETINGS, NUMEROUS LISTENING SESSIONS, AS WELL AS DATA ANALYTICS FROM AVAILABLE KNOWLEDGE AND DATA. |
| BENNETT COUNTY HOSPITAL | PART V, SECTION B, LINE 7D: THE CHNA IS AVAILABLE VIA ELECTRONIC FORMAT/DELIVERY UPON REQUEST. |
| BENNETT COUNTY HOSPITAL | PART V, SECTION B, LINE 11: THE HOSPITAL FACILITY, TAKING INTO CONSIDERATION ALL THE INFORMATION DEVELOPED AND ACCUMULATED DURING THE COMMUNITY HEALTH NEEDS ASSESSMENT, HAS DEVELOPED A PRIORITIZATION TO ADDRESS THE NEEDS IDENTIFIED:ONE OF THE MAJOR NEEDS IDENTIFIED WAS THE NEED FOR A NEWER FACILITY AND EQUIPMENT. THE FACILITY HAS HIRED AN ARCHITECT AND ENGINEERING FIRM AND HAS APPLIED FOR AND BEEN PROVIDED APPROVAL FOR A USDA RURAL HEALTHCARE FACILITY LOAN, AS WELL AS A COMMUNITY DEVELOPMENT BLOCK GRANT TO FUND THE NEW FACILITY. THE FACILITY HAS ALSO FORMED A NONPROFIT CAPITAL CAMPAIGN SUPPORT FOUNDATION WHICH HAS DEVELOPED MORE THAN $1 MILLION OF FUNDS TO CONTRIBUTE TO THE EFFORT FOR THIS NEW BUILDING. THE FACILITY ALSO SUCCESSFULLY WROTE A GRANT PROPOSAL FOR THE PURCHASE OF A NEW ULTRASOUND MACHINE, A NEW PORTABLE X-RAY MACHINE, TWO NEW AMBULANCES, A UV-LIGHT STERILIZING MACHINE, AS WELL AS OTHER EQUIPMENT. THE FACILITY ALSO HAS ACQUIRED GRANT FUNDING FOR THE PURCHASE OF A NEW COMPUTERIZED TOMOGRAPHY MACHINE AND A NEW ADVANCED LABORATORY ANALYTICS MACHINE.ONE OF THE OTHER MAJOR NEEDS IDENTIFIED IN THIS COMMUNITY HEALTH NEEDS ASSESSMENT WAS THE NEED FOR MORE STABLE PROFESSIONAL STAFFING. THE FACILITY IS CURRENTLY DEVELOPING A RURAL HEALTH NETWORK WHICH INCLUDES TWO TRIBALLY OPERATED UNIVERSITIES AND COLLEGES PROVIDING EDUCATION AND TRAINING FOR NURSING AND HEALTHCARE PROFESSIONALS. THE HOSPITAL HAS ALSO INCLUDED THE AREA AIR AMBULANCE SERVICE S A MEMBER OF THIS RURAL HEALTH NETWORK, WHICH WILL FREQUENTLY BRING IN EXPERT EDUCATORS TO TRAIN COMMUNITY MEMBERS AND HOSPITAL STAFF ON HIGHER-LEVEL CARE APPROACHES SUCH AS TRAUMA, OBSTETRIC TRAUMA, ADVANCED CARDIO LIFE SUPPORT (ACLS), ADVANCED TRAUMA LIFE SUPPORT (ATLS), AND BASIC CARDIO LIFE SUPPORT (BCLS).THE FACILITY HAS ALSO HIRED MENTAL HEALTH PROFESSIONALS TO DEVELOP A PROGRAM FOR ADDRESSING MENTAL HEALTH NEEDS, WHICH WERE IDENTIFIED AS PART OF THE OVERALL NEEDS ASSESSMENT.USING A PHASED APPROACH, THESE MAJOR AREAS INCLUDING A NEW BUILDING, NEW EQUIPMENT, NEW TRAINING, NEW NETWORK FOR TRAINING, AND OTHER PROGRAMS, WERE THE MAJOR AREAS THE FACILITY DETERMINED COULD FIRST BE ADDRESSED. OTHER LOWER PRIORITY AREAS ARE NOT BEING ADDRESSED SO THAT THE HIGHEST LEVEL OF NEEDS EVALUATED AND IDENTIFIED WILL BE MET THROUGH CAREFUL UTILIZATION OF AVAILABLE RESOURCES. EXAMPLES OF THESE INCLUDE BETTER-TASTING WATER, LESS EXPENSIVE VEGETABLES AND MEAT, AND BETTER SKIN CARE PRODUCTS IN THE COMMUNITY. |
| BENNETT COUNTY HOSPITAL | PART V, SECTION B, LINE 20E: THE POLICY IS POSTED IN EMERGENCY ROOMS, WAITING ROOMS, AND IN THE ADMISSION OFFICE IN AN EFFORT TO COMMUNICATE WITH POLICY TO PATIENTS AT THE TIME OF SERVICE. |
| SCHEDULE H, PART V, SECTION B, LINE 8 | THE HOSPITAL LAST ADOPTED AN IMPLEMENTATION STRATEGY IN 2019 FOR THE 2018 CHNA. AN IMPLEMENTATION STRATEGY FOR THE 2021 CHNA WILL BE ADOPTED IN 2022. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 2 | FacilityNum |
Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp
Oth Hlth Care Fclts OthHlthCareFcltsGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | FacilityFacilityTxt |
|---|---|---|---|---|
| 1 - BENNETT COUNTY NURSING HOME | ||||
| 102 MAJOR ALLEN | MARTIN | SD | 57551 | NURSING HOME |
| 2 - BENNETT COUNTY RURAL HEALTH CLINIC | ||||
| 302 S 1ST AVE | MARTIN | SD | 57551 | CLINIC |
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 7: | COSTING METHOD IS RATIO OF PATIENT COST TO CHARGES AS DETERMINED WITH WORKSHEET 2 IN THE INSTRUCTIONS FOR SCHEDULE H. |
| 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 $ 170,212. |
| PART II, COMMUNITY BUILDING ACTIVITIES: | THE HOSPITAL CURRENTLY DOES NOT ENGAGE IN ANY COMMUNITY BUILDING ACTIVITIES. |
| PART III, LINE 2: | BENNETT COUNTY HOSPITAL ANALYZES ITS PAST HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE BAD DEBT EXPENSE. |
| PART III, LINE 3: | BENNETT COUNTY HOSPITAL ESTIMATES THE AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S FAP BY USING US CENSUS BUREAU POVERTY STATISTICS FOR THE AREA SERVED. |
| PART III, LINE 4: | PATIENT AND RESIDENT RECEIVABLES ARE UNCOLLATERALIZED PATIENT, RESIDENT, AND THIRD-PARTY PAYOR OBLIGATIONS. PAYMENTS OF PATIENT AND RESIDENT RECEIVABLES ARE ALLOCATED TO THE SPECIFIC CLAIMS IDENTIFIED ON THE REMITTANCE ADVICE OR, IF UNSPECIFIED, ARE APPLIED TO THE EARLIEST UNPAID CLAIM.PATIENT AND RESIDENT RECEIVABLES ARE REDUCED BY AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. IN EVALUATING THE COLLECTIBILITY OF ACCOUNTS RECEIVABLE, THE HOSPITAL ANALYZES ITS PAST HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. |
| PART III, LINE 8: | MEDICARE ALLOWABLE COSTS ARE DETERMINED DIRECTLY FROM MEDICARE COST REPORT USING METHODOLOGIES PRESCRIBED BY MEDICARE. |
| PART III, LINE 9B: | THE FINANCIAL ASSISTANCE POLICY IS PROVIDED TO PATIENTS PRIOR TO COLLECTION PRACTICES BEING PERFORMED. |
| PART VI, LINE 2: | WHILE CONDUCTING THE MOST RECENT COMMUNITY HEALTH NEEDS ASSESSMENT IN 2021 THE HOSPITAL TOOK INTO ACCOUNT THE VIEWPOINTS OF AND DATA PROVIDED BY NUMEROUS INDIVIDUALS WHO REPRESENTED THE BROAD INTERESTS AND CULTURAL NEEDS OF THE COMMUNITY SERVED BY THE HOSPITAL. THESE INDIVIDUALS INCLUDED HOSPITAL PROFESSIONALS, LOCAL, REGIONAL, STATE, AND FEDERAL ANALYSTS, RESIDENTS OF BENNETT COUNTY HOSPITAL'S SERVICE AREA, AND PROFESSIONALS WITH BOTH THE UNDERSTANDING AND KNOWLEDGE, AS WELL AS SPECIAL SKILLS AND EXPERTISE, IN PUBLIC HEALTH. EIDE BAILLY, A NATIONAL NEEDS ASSESSMENT AND CRITICAL ACCESS HOSPITAL CONSULTING FIRM, WAS PAID BY THE NATIONAL RURAL HEALTH ASSOCIATION APPROXIMATELY THE VALUE OF $1 MILLION TO PROVIDE ADDITIONAL ANALYSIS AND INSIGHT INTO THE NEEDS OF THE COMMUNITY AND THE HOSPITAL. THE RESULTS OF THIS SFOA WERE INCLUDED IN THE COMMUNITY HEALTH ASSESSMENT RESULTS. ALL THESE INFORMATION DATA POINTS AS WELL AS CRITICAL INPUT FROM COMMUNITY MEMBERS WERE DEVELOPED USING INDIVIDUAL INTERVIEWS, FOCUS GROUP MEETINGS, NUMEROUS LISTENING SESSIONS, AS WELL AS DATA ANALYTICS FROM AVAILABLE KNOWLEDGE AND DATA.ADDITIONALLY, THE BOARD OF DIRECTORS CONSISTS OF MEMBERS OF THE COMMUNITY WITH WHOM THE PUBLIC CAN DISCUSS CONCERNS ABOUT COMMUNITY HEALTH ISSUES. |
| PART VI, LINE 3: | WE HAVE POSTED OUR CHARITY CARE POLICY ON OUR WEB SITE, WWW.BENNETTCOUNTYHOSPITAL.COM. OUR BILLING STAFF IN THE FACILITY INFORM PATIENTS OF OUR FINANCIAL ASSISTANCE PROGRAM WHEN PATIENTS ARE HAVING DIFFICULTIES IN PAYING FOR THEIR HEALTHCARE. IN ADDITION, WE HAVE POSTED THE POLICY IN NUMEROUS LOCATIONS WITHIN THE FACILITY. |
| PART VI, LINE 4: | MARTIN IS A COMMUNITY WITH A POPULATION OF APPROXIMATELY 1,100, WITHIN BENNETT COUNTY. THE LOCAL ECONOMY IS LARGELY AGRICULTURALLY BASED. OUR FACILITY IS THE SOLE HOSPITAL FOR BENNETT COUNTY, WHICH HAS A POPULATION OF APPROXIMATELY 3,400. BENNETT COUNTY IS SITUATED BETWEEN THE PINE RIDGE AND ROSEBUD INDIAN RESERVATION. BECAUSE OF THIS PROXIMITY, APPROXIMATELY 60% OF THE POPULATION IS NATIVE AMERICAN. ON AVERAGE, APPROXIMATELY 88% OF OUR FACILITY PATIENTS ARE NATIVE AMERICAN. ALTHOUGH PRIMARILY SERVED BY THE INDIAN HEALTH SERVICE (IHS), NATIVE AMERICANS WITHIN MARTIN UTILIZE OUR FACILITY. IN MANY SITUATIONS, OUR FACILITY DOES NOT GET REIMBURSED BY IHS FOR THE CARE PROVIDED TO THEIR BENEFICIARIES. THIS IS A TREMENDOUS FINANCIAL BURDEN IMPOSED UPON US, IN ADDITION TO SERVING OTHER COMMUNITY MEMBERS WHO MAY REQUIRE FINANCIAL ASSISTANCE. IN ADDITION, BENNETT COUNTY AND ITS NEIGHBORING COUNTY (TODD) ARE AMONG THE POOREST COUNTIES IN THE UNITED STATES. 28.3% OF THE BENNETT COUNTY POPULATION HAS AN INCOME LEVEL BELOW 100% OF THE FEDERAL POVERTY LEVEL. |
| PART VI, LINE 5: | OUR BOARD OF DIRECTORS CONSISTS OF COMMUNITY MEMBERS WHO ARE ACCESSIBLE TO COMMUNITY MEMBERS FOR INPUT INTO SERVICES PROVIDED. EACH YEAR, WE PROVIDE A HEALTH FAIR FOR COMMUNITY MEMBERS. VARIOUS HEALTH INFORMATION TOPICS ARE PROVIDED TO THE COMMUNITY. |
| PART VI, LINE 7, REPORTS FILED WITH STATES | SD |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES AWUAH | ||||||||||||||
| DOCTOR/PROVIDER | $242,215 | $0 | $17,361 | $0 | $0 | $0 | $0 | $0 | $7,722 | $0 | $267,298 | $0 | $0 | $0 |
| JASON BUSTIN | ||||||||||||||
| DOCTOR/PROVIDER | $174,953 | $0 | $40,431 | $0 | $0 | $0 | $3,788 | $0 | $7,654 | $0 | $226,826 | $0 | $0 | $0 |
| JENNIFER RISSE | ||||||||||||||
| DOCTOR/PROVIDER | $142,071 | $0 | $27,924 | $0 | $0 | $0 | $3,081 | $0 | $7,211 | $0 | $180,287 | $0 | $0 | $0 |
| HANNAH BROWN | ||||||||||||||
| DOCTOR/PROVIDER | $136,494 | $0 | $22,405 | $0 | $0 | $0 | $4,244 | $0 | $7,722 | $0 | $170,865 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART IV, LINE 20B | AT THE TIME OF FILING THE FORM 990, THE AUDIT OF BENNETT COUNTY HOSPITAL AND NURSING HOME'S FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 WAS IN PROGRESS. AS A RESULT, THE FISCAL YEAR 2021 FINANCIAL STATEMENTS ARE NOT AVAILABLE; INSTEAD THE FISCAL YEAR 2020 AUDITED FINANCIAL STATEMENTS (THE MOST RECENT AUDITED FINANCIAL STATEMENTS) ARE ATTACHED. THE 2021 FINANCIAL STATEMENT AUDIT ALSO INCLUDES A SINGLE AUDIT OF FEDERAL FUND EXPENDITURES, WHICH IS ALSO IN PROGRESS AS OF THE DATE OF FILING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY MANAGEMENT AS PREPARED BY A CPA. A COPY OF THE FILED 990 IS PROVIDED TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REQUIRES OFFICERS AND BOARD MEMBERS TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST ANNUALLY. POTENTIAL CONFLICTS ARE MONITORED BY THE BUSINESS OFFICE THROUGHOUT THE YEAR AND BROUGHT TO THE ATTENTION OF THE BOARD AS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE ADMINISTRATOR IS DETERMINED BY THE BOARD OF DIRECTORS. DATA FROM THE SOUTH DAKOTA ASSOCIATION OF HEALTHCARE ORGANIZATIONS IS USED TO DETERMINE REASONABLE COMPENSATION FOR THE ADMINISTRATOR. ALL OTHER EMPLOYEE COMPENSATION IS DETERMINED BY THE ADMINISTRATOR. COMPARABILITY DATA FROM THE SOUTH DAKOTA ASSOCIATION OF HEALTHCARE ORGANIZATIONS IS USED. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE HOSPITAL MAKES GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,799,651. MANAGEMENT AND GENERAL EXPENSES 62,219. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,861,870. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED THE PROCESS FOR THE SELECTION OF AN INDEPENDENT AUDITOR OR OVERSIGHT OF THE INDEPENDENT AUDITOR BY THE BOARD OF DIRECTORS. |