2019-04-10T13:19:55-05:00 2018-06-30 450250958 EIDE BAILLY LLP 200 EAST 10TH ST PO BOX 5125 SIOUX FALLS SD 571175125 990 2017-07-01 460228038 MADISON COMMUNITY HOSPITAL MADI 6052566551 323 SW 10TH ST MADISON SD 57042 TAMARA MILLER CEO 6052566551 2019-04-02 1 LAURIE HANSON P00851848 6053391999 2019-04-02 199.247.43.11 2019-04-02 16:25:05 CD P B602D594AFD2B0B327E07A06F36CA6A7E42546D0 A01853E6EF032EEC7D4C024333A5FA8796B776CD 2017 2019-02-21 02:37:17Z MADISON REGIONAL HEALTH SYSTEM TAMARA MILLER 323 SW 10TH ST MADISON SD 57042 28906042 0 X WWW.MADISONREGIONALHEALTH.ORG X 1955 SD PROVIDE HEALTH CARE SERVICES TO AREA RESIDENTS. 11 11 294 44 0 0 70281 82631 26804966 28622605 101295 30773 144297 142444 27120839 28878453 0 0 0 0 14072343 14901278 0 0 0 13011736 13453341 27084079 28354619 36760 523834 49739048 49542421 34113884 33393423 15625164 16148998 X MADISON COMMUNITY HOSPITAL, D/B/A MADISON REGIONAL HEALTH SYSTEM SERVES AS A COMMUNITY HEALTH FOCAL POINT THROUGH THE PROVISION AND MAINTENANCE OF A PROGRESSIVE, EFFICIENT, AND WELL MANAGED HEALTHCARE INSTITUTION, COMMITTED TO QUALITY MEDICAL PRACTICE, AND HIGH ETHICAL STANDARDS.MADISON COMMUNITY HEALTH SYSTEM SERVES AS A COMMUNITY AND SERVICE AREA BASED PRIMARY CARE INSTITUTION WITH BASIC SECONDARY CARE SUPPORT SERVICES, AND FACILITIES PROVIDED TO MEET DEMONSTRATED NEEDS WHICH CAN BE MET WITHIN THE FINANCIAL AND RESOURCE CONSTRAINTS OF THE ORGANIZATION. 0 0 25004306 28622605 MADISON REGIONAL HEALTH SYSTEM (HOSPITAL) IS A 22-BED ACUTE CARE HOSPITAL LOCATED IN MADISON, SOUTH DAKOTA. FOR THE YEAR ENDED JUNE 30, 2018: ACUTE PATIENT DAYS =1,364; NEWBORN DAYS = 90; SKILLED DAYS =2,397; AND INTERMEDIATE DAYS = 139. 25004306 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 294 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X TAMARA MILLER 6052566551 323 SW 10TH ST MADISON SD 57042 BRAD WILKENS PRESIDENT 1.00 X X 0 0 0 LAURA JOHNSON VICE PRESIDENT 0.50 X X 0 0 0 ABBY OFTEDAL SECRETARY 0.50 X X 0 0 0 CHRIS LEMAIR TREASURER 0.50 X X 0 0 0 DAN BROWN TRUSTEE 0.50 X 0 0 0 ROBIN SCHWEBACH TRUSTEE 0.50 X 0 0 0 LOIS NIEDERT TRUSTEE 0.50 X 0 0 0 LORI HANSEN TRUSTEE 0.50 X 0 0 0 DAN TALLEY TRUSTEE 0.50 X 0 0 0 ROBERT VAN LIERE TRUSTEE 0.50 X 0 0 0 STEVEN SERSHEN TRUSTEE 0.50 X 0 0 0 TAMARA MILLER CEO 40.00 X 199135 0 24207 TERESA MALLETT CFO 40.00 X 94283 0 25352 ROBERT SUMMERER SURGEON 40.00 X 486890 0 32665 BENJAMIN LISCANO MD OF FAMILY MEDICINE 40.00 X 434128 0 33541 MITCHELL POPPENS PA-C 40.00 X 263982 0 33002 JUSTIN CLEM MD OF FAMILY MEDICINE 40.00 X 343730 0 33042 LAUREL JENNINGS-JOHNSON MD OF FAMILY MEDICINE 40.00 X 336082 0 24303 2158230 0 206112 15 0 1 0 AVERA RADIOLOGY GROUP PO BOX 86370 SIOUX FALLS SD 57118 RADIOLOGIST PROFESSIONAL FEES 389075 UNIVERSAL HOSPITAL SERVICES 2020 E 28TH ST 108 MINNEAPOLIS MN 55407 BIO-MED SERVICES 274383 SANFORD LABORATORIES PO BOX 5056 SIOUX FALLS SD 57117 LABORATORIES SERVICES 270075 JERRY ZWAK ANESTHESIA 811 9TH ST SW PIPESTONE MN 56164 CRNA SERVICES 248189 SANFORD HEALTH NETWORK PO BOX 5074 SIOUX FALLS SD 57117 OUTREACH SERVICES 182657 11 9000 73631 82631 PATIENT SERVICE REVENUE 624210 27951115 27951115 PHARMACY REVENUE 621110 438431 438431 MEALS 621110 196842 196842 36217 36217 28622605 58362 58362 142444 0 142444 142444 142444 27589 -27589 -27589 -27589 28878453 28622605 0 173217 359231 359231 11321885 9908534 1413351 554535 485592 68943 1700975 1464135 236840 964652 820794 143858 1182919 702020 480899 83113 83113 1112561 843989 268572 418882 418882 31293 31132 161 85984 60553 25431 1082724 1082724 3217064 3217064 216512 216512 MEDICAL SUPPLIES 3722681 3722681 BAD DEBTS 1545505 1545505 OUTREACH 588899 588899 ALL OTHER EXPENSES 96601 65099 31502 68603 46703 21900 28354619 25004306 3350313 0 8548441 10930763 3825411 3828007 381289 427175 472187 524911 224296 233377 42827215 11099415 34133870 31727800 2153554 1870388 49739048 49542421 1707484 1912661 32111400 31119762 295000 361000 34113884 33393423 X 15595392 16098083 29772 50915 15625164 16148998 49739048 49542421 523834 0 X 0 1 X 1 0 X 25543180 3536752 22006428 13385341 6805766 6579575 3898694 756897 3141797 31727800 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 361000 361000 X 26876660 -2001793 -2001793 28878453 0 28878453 26836703 0 26836703 1517916 1517916 28354619 PART X, LINE 2: THE HOSPITAL IS A SOUTH DAKOTA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE HOSPITAL IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. THE HOSPITAL IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. THE HOSPITAL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE HOSPITAL WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE HOSPITAL HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFICATION OF BAD DEBT EXPENSES -1,545,505. RECLASSIFICATION OF GAIN ON SALE FOR 990 27,589. TRANSFER SPONSORSHIP OF MADISON REGIONAL HEALTH FOUNDATION -483,877. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF BAD DEBT EXPENSES 1,545,505. RECLASSIFICATION OF LOSS ON SALE FOR 990 -27,589. 1 1 X 1 X 1 X 1 1 1 0 0 255000 255000 0.00900 633706 512522 121184 0.00430 888706 512522 376184 0.01330 7397 7397 0.00030 8033319 5439161 2594158 0.09150 8040716 5439161 2601555 0.09180 8929422 5951683 2977739 0.10510 0 1545505 190097 9490267 9538802 -48535 X 1 1 1 1 MADISON COMMUNITY HOSPITAL 323 SW 10TH ST MADISON SD 57042 WWW.MADISONREGIONALHEALTH.ORG 49870 X X X MADISON COMMUNITY HOSPITAL 1 0 0 1 X X X X X X X X X 15 1 0 0 1 X SEE PART V SECTION C X 1 15 1 SEE PART V SECTION C 0 1 X 150.000000000000 400.000000000000 X X X X X X 1 1 X X X X 1 X HTTP://WWW.MADISONREGIONALHEALTH.ORG/CUSTOM/FINANCIAL-ASSISTANCE X HTTP://WWW.MADISONREGIONALHEALTH.ORG/CUSTOM/FINANCIAL-ASSISTANCE X HTTP://WWW.MADISONREGIONALHEALTH.ORG/CUSTOM/FINANCIAL-ASSISTANCE X X X X X 1 X 0 X X X X 1 X 0 0 MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 5: TO ENSURE INPUT FROM PERSONS WITH BROAD KNOWLEDGE OF THE COMMUNITY, A COMMUNITY ADVISORY COMMITTEE WAS ORGANIZED WITH INDIVIDUALS FROM THE COMMUNITY SERVED. PERSONAL INVITATIONS WERE SENT TO INDIVIDUALS REPRESENTING VARIOUS COMMUNITY, BUSINESS, EDUCATIONAL AND RELIGIOUS GROUPS. REPRESENTATIVES FROM THE LOCAL HEALTH CARE PROVIDER AND THE COMMUNITY HEALTH DEPARTMENT WERE INCLUDED TO BRING IN ADDITIONAL PROFESSIONAL PERSPECTIVE. MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 11: MRHS ADOPTED AN IMPLEMENTATION STRATEGY TO ADDRESS THE NEEDS IDENTIFIED IN ITS MOST RECENT CHNA. SOME, BUT NOT ALL, NEEDS WILL BE ADDRESSED.1. EDUCATION ON HEALTH ISSUES - MRHS HAS AN EDUCATION PROGRAM, ALONG WITH A MARKETING PROGRAM COORDINATED BY ADMINISTRATION WITH A CONSULTING MARKETING FIRM THAT COORDINATES INFORMATION TO THE COMMUNITY AND SERVICE AREA. IN JULY, 2016, MRHS HIRED AN EMPLOYEE WITH EDUCATION AND EXPERTISE TO DEVELOP AND COORDINATE THE FACILITY'S IN-HOUSE MARKETING PROGRAM AND TO WORK WITH MRHS'S COMMUNITY EDUCATION PERSONNEL TO INCREASE AWARENESS OF SERVICES OFFERED. MRHS ALSO PLANS TO FURTHER DEVELOP COMMUNITY EDUCATION PROGRAMS AND HEALTH INFORMATION. 2. EXPANSION OF URGENT CARE SERVICES - MRHS PREVIOUSLY OFFERED AN URGENT CARE/WALK-IN CLINIC FROM 5PM TO 8PM EACH WEEKDAY EVENING. BASED ON THE NEEDS OF THE COMMUNITY, MRHS EXPANDED ITS URGENT CARE/WALK-IN CLINIC TO INCLUDE SATURDAY HOURS. ADDITIONALLY, MRHS ADDED EARLY MORNING APPOINTMENTS AS AN ALTERNATIVE FOR PATIENTS WHO HAVE A DIFFICULT TIME MAKING APPOINTMENTS DURING NORMAL BUSINESS HOURS. THESE CHANGES TOOK EFFECT JANUARY 1, 2017.3. INCREASED ACCESS TO SPECIALTY SERVICES - MRHS CURRENTLY HAS 16 OUTREACH PHYSICIANS THAT CONDUCT CLINICS AT MRHS. THESE ARE SCHEDULED AT LEAST ONCE PER MONTH. MRHS CONTINUES TO WORK TOWARD ADDING OUTREACH PROVIDERS AND PLANS TO ADD OUTREACH PHYSICIAN CLINICS IN THE NEEDED AREAS AS DETERMINED BY THE CHNA AND/OR MARKET ANALYSIS COMPLETED FOR STRATEGIC PLANNING PURPOSES.4. NEEDS NOT BEING ADDRESSED - BEHAVIORAL/MENTAL HEALTH SYSTEMS AND TRANSPORTATION FOR MEDICAL SERVICES. THE MADISON AREA IS FORTUNATE TO HAVE BOTH A TRANSPORTATION SERVICE (EAST DAKOTA TRANSIT) AND A BEHAVIORAL/MENTAL HEALTH AGENCY (COMMUNITY COUNSELING SERVICES). MRHS WORKS CLOSELY WITH THESE PROVIDERS TO ASSURE CONTINUED SERVICE; HOWEVER, THE CHNA FOCUS GROUP DID NOT FEEL THAT IT WAS REALISTIC AT THIS TIME TO TAKE IT ON AS A PRIORITY NEED DUE TO THE FACT THAT THERE ARE PROVIDERS OF THOSE SERVICES IN THE COMMUNITY. MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 13B: HOUSEHOLD SIZE MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 24: THE HOSPITAL FINANCIAL ASSISTANCE POLICY DOES NOT COVER ELECTIVE PROCEDURES. THE HOSPITAL MAY HAVE CHARGED FAP ELIGIBLE PATIENTS GROSS CHARGES FOR SERVICES THAT ARE NOT COVERED UNDER THE FINANCIAL ASSISTANCE POLICY. PART V. SECTION B, LINE 7A THE COMMUNITY HEALTH NEEDS ASSESSMENT IS AVAILABLE ATWWW.MADISONREGIONALHEALTH.ORG/CUSTOM/COMMUNITY-HEALTH-NEEDS-ASSESSMENT PART V. SECTION B, LINE 10A THE IMPLEMENTATION STRATEGY IS AVAILABLE UPON REQUEST AND ATWWW.MADISONREGIONALHEALTH.ORG/CUSTOM/COMMUNITY-HEALTH-NEEDS-ASSESSMENT PART I, LINE 7: CHARITY CARE EXPENSE WAS CONVERTED TO COST ON LINE 7A BASED ON AN OVERALL COST-TO-CHARGE RATIO ADDRESSING ALL PATIENT SEGMENTS. LINE 7B AND LINE 7G WERE DETERMINED USING THE MEDICAID AND MEDICARE COST REPORTS, RESPECTIVELY.LINE 7E WAS DETERMINED USING THE GENERAL LEDGER. PART I, LN 7 COL(F): BAD DEBT EXPENSE OF $1,545,505 WAS SUBTRACTED FROM TOTAL OPERATING EXPENSE. PART III, LINE 2: BAD DEBT RECOVERIES AND DISCOUNTS APPLIED DURING THE COLLECTION PROCESS ARE POSTED IN A SEPARATE ACCOUNT ON THE GENERAL LEDGER. THIS ACCOUNT IS COMBINED WITH THE BAD DEBT EXPENSE ACCOUNT TO RESULT IN A NET BAD DEBT EXPENSE AMOUNT ON THE AUDITED FINANCIAL STATEMENT. THE BAD DEBT ALLOWANCE AND EXPENSE TAKES CONTRACTUAL ALLOWANCES INTO ACCOUNT. THE AMOUNT OF BAD DEBT SHOWN IS BASED ON CHARGES. PART III, LINE 3: THE HOSPITAL APPLIED THE MOST RECENT POVERTY LEVEL PERCENTAGE PER THE U.S. CENSUS BUREAU FOR ITS AREA TO THE TOTAL AMOUNT SENT TO COLLECTIONS DURING THE FISCAL YEAR ENDED JUNE 30, 2018 TO DETERMINE AN ESTIMATE OF ELIGIBLE CHARITY CARE REPORTED AS BAD DEBT. PART III, LINE 4: FOOTNOTE FROM FINANCIAL STATEMENT: PLEASE SEE PAGE 8 OF THE ATTACHED FINANCIAL STATEMENT FOR THE PATIENT RECEIVABLES FOOTNOTE. PART III, LINE 8: MEDICARE ALLOWABLE COST OF CARE WAS CALCULATED FROM THE MEDICARE COST REPORT FOR THE FISCAL YEAR ENDING 6/30/2018.MEDICAL SERVICES ARE PROVIDED TO PATIENTS WITH MEDICARE COVERAGE REGARDLESS OF WHETHER OR NOT A SURPLUS OR DEFICIT IS REALIZED. PROVIDING MEDICARE SERVICES PROMOTES ACCESS TO HEALTHCARE SERVICES WHICH ARE VITALLY NEEDED BY OUR COMMUNITY. PART III, LINE 9B: ACCOUNTS THAT MEET THE CRITERIA FOR THE FINANCIAL ASSISTANCE POLICY WILL BE WRITTEN OFF IN ACCORDANCE WITH THE FINANCIAL ASSISTANCE POLICY. ACCOUNTS THAT DO NOT MEET THE CRITERIA FOR FINANCIAL ASSISTANCE WILL PROCEED THROUGH THE COLLECTION PROCESS. IF, DURING THE COLLECTION PROCESS, IT IS DETERMINED THAT AN ACCOUNT IN COLLECTION BELONGS TO A PATIENT WHO IS ELIGIBLE FOR FINANCIAL ASSISTANCE, THE ACCOUNT WILL BE REMOVED FROM COLLECTION AND RETURNED TO THE HOSPITAL FOR RESOLUTION. PART VI, LINE 2: MADISON REGIONAL HEALTH SYSTEM CONDUCTS PATIENT SURVEYS OF MANY LEVELS OF CARE. MRHS HAS MANY WORKING COMMITTEES THAT DISCUSS THE NEEDS OF THE COMMUNITY (ANTIBIOTIC STEWARDSHIP, OPIOID EPIDEMIC COMMITTEE, ETC). PART VI, LINE 3: A SUMMARY OF THE FACILITY'S FINANCIAL ASSISTANCE POLICY IS AVAILABLE ON THE HOSPITAL'S WEBSITE, ATTACHED TO BILLING INVOICES, POSTED IN THE EMERGENCY ROOM OR WAITING ROOMS, POSTED IN THE ADMISSIONS OFFICE, GIVEN TO PATIENTS ON ADMISSION, AND UPON REQUEST. DISCHARGE PLANNING PERSONNEL IN THE BUSINESS OFFICE COUNSEL PATIENTS UPON ADMISSION AND THROUGH THE DISCHARGE PLANNING PROCESS ON MEDICAID, COUNTY WELFARE PROGRAMS, CHARITY CARE, ETC. FINANCIAL ASSISTANCE PROGRAMS ARE DETAILED EITHER IN PERSON OR THROUGH A BROCHURE THAT EXPLAINS THE HOSPITAL'S FINANCIAL ASSISTANCE AND PAYMENT REQUIREMENTS. COVERED VS NON-COVERED CHARGES ARE DISCUSSED WITH THE PATIENT. A PATIENT ASSESSMENT, INCLUDING A DISCUSSION ON FINANCIAL RESPONSIBILITIES, CONCERNS, AND GOVERNMENT PROGRAMS, IS COMPLETED ON EACH INPATIENT BY DISCHARGE PLANNING. A FINANCIAL COUNSELOR MEETS ONE-ON-ONE WITH PATIENTS PRIOR TO DISCHARGE TO GO OVER INSURANCE COVERAGE AND WHAT TO EXPECT ONCE INSURANCE IS PROCESSED. PART VI, LINE 4: MADISON REGIONAL HEALTH SYSTEM IS THE ONLY HOSPITAL IN THE SERVICE AREA. EIGHT PHYSICIANS AND FIVE PHYSICIAN EXTENDERS PRACTICE IN THE COMMUNITY. THE SERVICE AREA FOR MRHS INCLUDES 14 ZIP CODE COMMUNITIES THAT ARE WITHIN A 21-MILE RADIUS OF THE HOSPITAL. IT INCLUDES ALL OF LAKE COUNTY AND PORTIONS OF BROOKINGS, KINGSBURY, MINER, MOODY, MCCOOK AND MINNEHAHA COUNTIES. TOTAL SERVICE AREA POPULATION IS APPROXIMATELY 32,000. ESTIMATED MEDIAN HOUSEHOLD INCOME IS $54,535 ACCORDING TO THE U.S CENSUS BUREAU. PART VI, LINE 5: THE GOVERNING BODY OF MRHS IS COMPRISED OF COMMUNITY MEMBERS, NONE OF WHOM ARE EMPLOYEES OR CONTRACTORS OF THE HOSPITAL. MEDICAL STAFF PRIVILEGES ARE EXTENDED TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. SURPLUS FUNDS ARE USED TO IMPROVE PATIENT CARE AND FACILITIES. THE HOSPITAL OPERATES AN EMERGENCY ROOM WHICH IS AVAILABLE TO ALL REGARDLESS OF THEIR ABILITY TO PAY. THE HOSPITAL PARTICIPATES IN EDUCATION AND TRAINING OF HEALTHCARE PROFESSIONALS THROUGH RESIDENCIES AND INTERNSHIPS FOR NURSING STUDENTS, THERAPY STUDENTS, PHYSICIANS AND PHYSICIAN'S EXTENDERS. THE HOSPITAL PARTICIPATES IN SEVERAL GOVERNMENT SPONSORED HEALTH PROGRAMS, INCLUDING BUT NOT LIMITED TO: MEDICARE, MEDICAID, VA, TRI-CARE, AND ALL-WOMEN-COUNT. THE HOSPITAL OFFERS VOLUNTEER OPPORTUNITIES TO MEMBERS OF THE COMMUNITY. X X X 0 0 0 0 0 0 0 0 0 TAMARA MILLER CEO 199135 0 0 0 0 0 10295 0 14848 0 224278 0 0 0 ROBERT SUMMERER SURGEON 486890 0 0 0 0 0 13500 0 19997 0 520387 0 0 0 BENJAMIN LISCANO MD OF FAMILY MEDICINE 401846 0 32282 0 0 0 13500 0 20959 0 468587 0 0 0 MITCHELL POPPENS PA-C 263982 0 0 0 0 0 13500 0 19502 0 296984 0 0 0 JUSTIN CLEM MD OF FAMILY MEDICINE 306854 0 36876 0 0 0 13500 0 20460 0 377690 0 0 0 LAUREL JENNINGS-JOHNSON MD OF FAMILY MEDICINE 299206 0 36876 0 0 0 13500 0 11721 0 361303 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL HAVE THE BOARD PRESIDENT AS ITS CHAIRMAN AND FOUR APPOINTED MEMBERS. THE EXECUTIVE COMMITTEE SHALL HAVE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE FACILITY DURING THE INTERIM BETWEEN THE MEETINGS OF THE BOARD OF DIRECTORS, PROVIDED ANY ACTION TAKEN SHALL NOT CONFLICT WITH THE POLICIES AND EXPRESSED WISHES OF THE BOARD OF TRUSTEES AND THAT IT SHALL REFER ALL MATTERS OF MAJOR IMPORTANCE TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CHIEF FINANCIAL OFFICER REVIEW THE 990 IN DETAIL. AFTER THEIR REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER. THE CEO PRESENTS THE 990 TO THE BOARD OF DIRECTORS AT THE MEETING HELD PRIOR TO ITS FILING IF SO REQUESTED BY ANY BOARD MEMBER. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH BOARD MEMBER HAS BEEN GIVEN A COPY OF IT AND GIVEN AMPLE TIME TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD WILL REVIEW ACTUAL CONFLICTS AND MAKE DETERMINATIONS WHETHER A CONFLICT EXISTS. THE RESTRICTIONS ARE IMPOSED ON A CASE BY CASE BASIS BASED ON THE BOARD'S DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION AND BENEFITS ARE REVIEWED ON AN ANNUAL BASIS IN EXECUTIVE SESSION AT THE BOARD OF TRUSTEE MEETING. THE BOARD OF TRUSTEES APPROVES THE SALARY AND BENEFITS COMPENSATION. SDAHO SALARY SURVEY AND OTHER FACILITY 990'S ARE USED TO DETERMINE CEO'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.