2025-02-17T12:52:15-06:00 2024-03-31 460403496 CASEY PETERSON LTD 909 ST JOSEPH ST STE 101 RAPID CITY SD 57701 990 2023-04-01 260794602 WESTERN HORIZONS LIVING CENTERS WEST 7015674561 1000 HIGHWAY 12 HETTINGER ND 58639 NATHAN STADHEIM CFO 7015674561 2025-02-17 1 1 KAYLA GIESEY CPA P01874520 6053481930 2025-02-17 2023 2025-03-06 01:10:19Z ALYSON KORNELE 1000 HIGHWAY 12 HETTINGER ND 58639 5552386 0 X WWW.WRHS.COM X 2007 ND TO ASSIST OUR NEIGHBORS IN ACHIEVING AND MAINTAINING THEIR HIGHEST LEVEL OF INDEPENDENCE. 8 6 54 24 0 0 2058 80302 5195780 5461195 150 -14271 0 10080 5197988 5537306 0 0 0 0 1932039 1696617 0 0 0 3530421 3679167 5462460 5375784 -264472 161522 1064862 1129883 561025 461808 503837 668075 X THE MISSION OF WESTERN HORIZONS LIVING CENTERS IS TO ASSIST OUR NEIGHBORS IN ACHIEVING AND MAINTAINING THEIR HIGHEST LEVEL OF INDEPENDENCE IN A CARING AND RESPECTFUL ENVIRONMENT. 0 0 4351405 4932498 WESTERN HORIZONS LIVING CENTERS (WHLC) OPERATES A 45 BED SKILLED NURSING FACILITY. IN ADDITION TO THE BASIC DAILY ROUTINE CARE, STAFF ALSO PROVIDE PHYSICAL THERAPY, OCCUPATIONAL THERAPY, ACTIVITIES, AND SOCIAL SERVICES TO THE RESIDENTS. ON AVERAGE, LONG-TERM CARE SERVICES WERE PROVIDED TO 37 RESIDENTS PER DAY FOR THIS REPORTING PERIOD. THERE WERE 13,484 SKILLED NURSING DAYS WITH ABOUT 51% OF THOSE DAYS BEING MEDICAID CERTIFIED. THROUGHOUT THE YEAR, WHLC AND COMMUNITY INDIVIDUALS/GROUPS PROVIDED MANY VARIED FORMS OF PROGRAMMING, INCLUDING EXERCISE GROUPS, MUSICAL ENTERTAINMENT, BINGO, VAN TRIPS, COMMUNITY OUTINGS, SOCIAL EVENTS, MONTHLY BIRTHDAY PARTIES, EDUCATIONAL PROGRAMS, MOVIES AND BEDSIDE ACTIVITIES. LOCAL CLERGY AND FACILITY STAFF CONDUCTED REGULAR WORSHIP SERVICES AND BIBLE STUDIES FOR RESIDENTS. A GROUP OF LOCAL LADIES WEEKLY VOLUNTEER THEIR SERVICES IN HAIRDRESSING FOR THE RESIDENTS. 439029 528697 IN ADDITION TO THE SKILLED NURSING FACILITY, WHLC OPERATED A 16-UNIT ASSISTED LIVING FACILITY KNOWN AS WESTERN HORIZONS ASSISTED LIVING (WHAL). IT PROVIDES HANDICAP ACCESSIBLE BATHROOMS IN THE ROOMS, ELECTRIC DOOR OPENERS THROUGHOUT THE FACILITY, AND IS ALL ON ONE LEVEL TO PROVIDE EASY ACCESSIBILITY TO THE TENANTS. WHAL OPERATES CHARITABLY BY MEETING THE PHYSICAL, EMOTIONAL, RECREATIONAL, SOCIAL, RELIGIOUS, AND SIMILAR NEEDS OF ELDERLY PEOPLE. SOME OF THE ACTIVITIES INCLUDE CARD PLAYING, GARDENING, WEEKLY RELIGIOUS GATHERINGS, AND SOCIAL INTERACTION WITH EACH OTHER OR FAMILY VISITORS. STAFF ALSO PROVIDES OTHER HEALTH-RELATED SERVICES INCLUDING BATHING, HAIR, SKIN AND NAIL CARE, DRESSING, ASSISTANCE WITH MOBILITY, COMMUNICATION AND REMINDERS, MEDICATION MANAGEMENT, HOUSEKEEPING AND LAUNDRY SERVICES, MEAL PLANNING AND PREPARATION, EXERCISE PROGRAM, AND MONITORING BLOOD SUGARS, VITAL SIGNS AND OXYGEN. WHILE THERE HAS BEEN SOME TURNOVER THROUGHOUT THE YEAR DUE TO DEATH AND/OR THE TENANT NEEDING A HIGHER LEVEL OF CARE, THE FACILITY MAINTAINS A HIGH OCCUPANCY PERCENTAGE DUE TO STEADY DEMAND FOR THIS LEVEL OF CARE. 4790434 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 17 0 1 54 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 ND X THE ORGANIZATION 7015674561 1000 HIGHWAY 12 HETTINGER ND 58369 DAN ERICKSON REPRESENTATIVE 1.00 X 0 0 0 DR JOSH RANUM MEDICAL LIASON 1.00 39.00 X 5000 420329 18480 DR KENT HOERAUF MEDICAL LIASON 1.00 39.00 X 8400 117965 14825 HEIDI MELLMER SECRETARY/TREASURER 1.00 X X 0 0 0 KATHY VLIEM REPRESENTATIVE 1.00 X 0 0 0 LAURIE WICKSTROM VICE CHAIRMAN 1.00 X X 0 0 0 RON DRAGOO VICE CHAIRMAN (TERM SEPT 2023) 1.00 X X 0 0 0 SETH SKOGEN CHAIRMAN & LIASON TO WRHSF BOARD 1.00 X X 0 0 0 STEVE MCFARLAND REPRESENTATIVE 1.00 X 0 0 0 TODD FINK CHAIRMAN 1.00 X X 0 0 0 ALYSON KORNELE CEO 3.00 37.00 X 0 180308 22808 NATHAN STADHEIM CFO 6.00 34.00 X 0 146717 30602 13400 865319 86715 0 0 1 0 PRIME TIME HEALTHCARE LLC PO BOX 3544 OMAHA NE 681030544 CONTRACT NURSING 1183518 DTN STAFFING 1200 COLLINS AVE MANDAN ND 58554 CONTRACT NURSING 665809 HOMESTEAD RECRUITERS INC 821 SENIOR AVENUE DICKINSON ND 58601 CONTRACT NURSING 420494 WEST RIVER HEALTH SERVICES 1000 HIGHWAY 12 HETTINGER ND 58639 MANAGEMENT & HEALTHCARE SERVICES 340526 ANTHONY C HANSON 9555 78TH ST SE LAMOURE ND 58458 CONSULTANT 108826 5 63386 16916 80302 RESIDENT SERVICE REVEN 623000 4901427 4901427 ASSISTED LIVING REVENU 623000 528697 528697 ANCILLARY SERVICE REVE 623000 31071 31071 5461195 809 809 15080 -15080 -15080 -15080 INSURANCE PROCEEDS 900099 10080 10080 10080 5537306 5461195 0 -4191 X 13400 13400 1377190 1230107 147083 35024 31559 3465 168545 145784 22761 102458 91193 11265 94631 94631 17516 17516 16465 16465 2663580 2593817 69763 312 312 1405 1405 29067 29067 229062 222614 6448 10876 6399 4477 8409 8409 90047 85841 4206 42674 23675 18999 SUPPLIES - MEDICAL & OT 263321 256807 6514 BAD DEBT EXPENSE 99274 99274 MAINTENANCE 43392 41673 1719 EQUIPMENT 26225 21925 4300 42911 17231 25680 5375784 4790434 585350 0 74898 155413 344865 393097 27543 25974 14572 17720 2816785 2284506 597584 532279 5400 5400 1064862 1129883 298607 256201 23447 25044 210354 131626 28617 48937 561025 461808 X 503837 668075 503837 668075 1064862 1129883 161522 2716 0 X X 0 1 X 1 0 X 19189 741945 547769 2058 80302 1391263 4278284 3888626 4723613 5195780 5461195 23547498 4297473 4630571 5271382 5197838 5541497 24938761 0 376402 259683 479181 734822 773830 2623918 376402 259683 479181 734822 773830 2623918 22314843 809 809 809 809 23856 23856 4321329 4630571 5271382 5197838 5542306 24963426 0.89390 0.92220 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 122647 122647 1691507 1568498 123009 761130 629496 131634 241501 86512 154989 532279 DUE TO RELATED PARTY 30477 PENALTY PAYABLE TO MEDICARE 18460 48937 X 5537306 0 5537306 0 5537306 5375784 0 5375784 0 5375784 PART IV, LINE 2B: WESTERN HORIZONS LIVING CENTERS ACT AS CUSTODIAN FOR THE FUNDS OF THE NURSING FACILITY RESIDENTS AND HOLDS SECURITY DEPOSITS FOR RESIDENTS OF THE ASSISTED LIVING FACILITIES. THESE FUNDS ARE INCLUDED IN CASH AND ACCOUNTS PAYABLE IN THE FINANCIAL STATEMENTS. RESIDENT TRUST FUNDS AND SECURITY DEPOSITS TOTALED $23,447 AND $25,044 AT MARCH 31, 2023 AND 2024, RESPECTIVELY. PART X, LINE 2: AS OF MARCH 31, 2024, WHLC HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WHLC'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. WHLC IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR FISCAL YEARS BEFORE 2021. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. WHLC BELIEVES ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. 0 0 0 0 0 0 0 0 0 DR JOSH RANUM MEDICAL LIASON 5000 420329 0 0 0 0 0 9900 0 8580 5000 438809 0 0 ALYSON KORNELE CEO 0 180308 0 0 0 0 0 0 0 22808 0 203116 0 0 NATHAN STADHEIM CFO 0 146717 0 0 0 0 0 4868 0 25734 0 177319 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS COMPENSATED BY WEST RIVER HEALTH SERVICES (A RELATED PARTY). THE BOARD OF DIRECTORS OF WEST RIVER HEALTH SERVICES FOUNDATION (PARENT ORGANIZATION OF WEST RIVER HEALTH SERVICES AND WESTERN HORIZONS LIVING CENTERS) DETERMINES THE CEO'S COMPENSATION VIA COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. HEATHER BOXRUD DAUGHTER OF RON DRAGOO, DIRECTOR ON WHLC BOARD 76617 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CAN ACT FOR AND ON BEHALF OF THE FULL BOARD. IT IS COMPRISED OF THE CHAIR, VICE CHAIR, SECRETARY/TREASURER, PAST CHAIR, MEDICAL STAFF REPRESENTATIVE, AND ONE ADDITIONAL MEMBER OF THE WESTERN HORIZONS LIVING CENTER BOARD. FORM 990, PART VI, SECTION A, LINE 6 WEST RIVER HEALTH SERVICES FOUNDATION IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER, WEST RIVER HEALTH SERVICES FOUNDATION ELECTS THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS OF THE BOARD OF DIRECTORS REQUIRE APPROVAL BY THE WEST RIVER HEALTH SERVICES FOUNDATION: 1) CHANGES TO THE ARTICLES OF INCORPORATION OR BYLAWS; 2) DEBT IN EXCESS OF SET LIMITS; 3) DISSOLUTION OR MERGER OF THE CORPORATION; 4) SALE OR TRANSFER OF ANY CAPITAL ASSESTS WITH A PURCHASE PRICE OR FAIR MARKET VALUE GREATER THAN $100,000. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND CEO WILL REVIEW THE FORM 990 PRIOR TO THE COMPLETED FORM 990 BEING DISTRIBUTED ELECTRONICALLY TO THE BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. THE FORM 990 IS ALSO REVIEWED AND DISCUSSED AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL MEDICAL STAFF, EMPLOYEES, AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS. POTENTIAL CONFLICTS ARE REVIEWED BY THE CEO. BOARD MEMBERS WITH CONFLICTS ABSTAIN FROM VOTING, AND THIS ACTION IS NOTED IN BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PAID TO THE CEO & CFO IS PAID BY WEST RIVER HEALTH SERVICES (WRHS). COMPENSATION IS DETERMINED BY WEST RIVER HEALTH SERVICES FOUNDATION (WRHSF), THE PARENT ORGANIZATION OF WRHS AND WHLC. THE COMPENSATION PROCEDURES USED BY WRHSF ARE AS FOLLOWS: CEO: EACH BOARD MEMBER AND THE MEDICAL STAFF REPRESENTATIVE FROM EACH BOD ANNUALLY COMPLETES AN EVALUATION FORM ON THE CEO'S PERFORMANCE. THE CHAIRMAN OF WRHSF TABULATES THE RESULTS AND REVIEWS WITH MEMBERS OF THE WRHSF EXECUTIVE COMMITTEE. RESULTS ARE PRESENTED TO THE FULL BOARD OF DIRECTORS WHO HAVE FINAL AUTHORITY IN DETERMINING COMPENSATION. COMPARABILITY DATA FROM THE STATE HOSPITAL ASSOCIATION, AS WELL AS OTHER COMPARATIVE INDUSTRY INFORMATION IS USED IN DETERMINING COMPENSATION. CFO: THE CEO REVIEWS THE CFO PERFORMANCE AND USES COMPARABILITY DATA IN DETERMINING COMPENSATION. WHLC EMPLOYS THE ADMINISTRATOR OF THE FACILITIES. THE CEO REVIEWS THE ADMINISTRATOR PERFORMANCE AND USES COMPARABILITY DATA IN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 2,593,817. MANAGEMENT AND GENERAL EXPENSES 69,763. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,663,580. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS. WEST RIVER HEALTH SERVICES 1000 HWY 12 HETTINGER ND 58639 450340688 HOSPITAL ND 501C3 LINE 3 WEST RIVER HEALTH SERVICES FOUNDATION 0 WEST RIVER HEALTH SERVICES FOUNDATION 1000 HWY 12 HETTINGER ND 58639 450411825 FUNDRAISING ND 501C3 LINE 12C, III-FI N/A 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 WEST RIVER HEALTH SERVICES FOUNDATION C 63386 CASH PAID WEST RIVER HEALTH SERVICES FOUNDATION E 17 CASH PAID WEST RIVER HEALTH SERVICES E 30544 CASH PAID WEST RIVER HEALTH SERVICES K 92100 LEASE AGREEMENT WEST RIVER HEALTH SERVICES P 166664 CASH PAID