BENNETT COUNTY HOSPITAL AND NURSING HOME: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BENNETT COUNTY HOSPITAL AND NURSING HOME (EIN 43-2040599)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202513169349303486
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-12T10:44:59-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN460403496PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CASEY PETERSON LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1909 ST JOSEPH ST STE 101AddressLine1Txt
CityRAPID CITYCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN432040599EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENNETT COUNTY HOSPITAL AND NURSING HOMEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBENNBusinessNameControlTxt
Phone6056856622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 70AddressLine1Txt
CityMARTINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP575510070ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHANDEL ANSONPersonNm
Person TitleCEOPersonTitleTxt
Phone6056856622PhoneNum
Signature2025-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAYLA GIESEY CPAPreparerPersonNm
PTINP01874520PTIN
Phone6053481930PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1BENNETT COUNTY HOSPITALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSHANDEL ANSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 70AddressLine1Txt
CityMARTINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP575510070ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,588,292GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BENNETTCOUNTYHOSPITAL.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateSDLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTHCARE SERVICESActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee90TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$422,976PYContributionsGrantsAmt
CY Contributions Grants$743,031CYContributionsGrantsAmt
PY Program Service Revenue$12,270,043PYProgramServiceRevenueAmt
CY Program Service Revenue$11,741,640CYProgramServiceRevenueAmt
PY Investment Income$45,398PYInvestmentIncomeAmt
CY Investment Income$22,710CYInvestmentIncomeAmt
PY Other Revenue$18,180PYOtherRevenueAmt
CY Other Revenue$45,161CYOtherRevenueAmt
PY Total Revenue$12,756,597PYTotalRevenueAmt
CY Total Revenue$12,552,542CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,230,488PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,071,292CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$90CYTotalFundraisingExpenseAmt
PY Other Expenses$7,790,475PYOtherExpensesAmt
CY Other Expenses$7,531,142CYOtherExpensesAmt
PY Total Expenses$14,020,963PYTotalExpensesAmt
CY Total Expenses$12,602,434CYTotalExpensesAmt
PY Revenues Less Expenses-$1,264,366PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$49,892CYRevenuesLessExpensesAmt
Total Assets BOY$9,016,358TotalAssetsBOYAmt
Total Assets EOY$9,155,708TotalAssetsEOYAmt
Total Liabilities BOY$712,459TotalLiabilitiesBOYAmt
Total Liabilities EOY$974,732TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,303,899NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,180,976NetAssetsOrFundBalancesEOYAmt
MissionCARING PEOPLE WORKING TOGETHER, AS A TEAM, TO PROVIDE QUALITY HEALTHCARE AND EDUCATION FOR A HEALTHIER COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$10,885,363ExpenseAmt
Revenue$11,741,640RevenueAmt
DescBENNETT COUNTY HOSPITAL IS A CRITICAL ACCESS HOSPITAL AND CLINIC 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 HAS 14 HOSPITAL BEDS AND 3 ER BEDS. DURING 2024, THE HOSPITAL WING HAD 147 PATIENT BED DAYS AND 888 SWING BED DAYS; THE CLINIC HAD 3,832 CLINIC VISITS.Desc
Total Program Service Expenses$10,885,363TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate HospitalYes (1)OperateHospitalInd
Audited Financial Stmt AttYes (1)AuditedFinancialStmtAttInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee90EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6056856622PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1102 MAJOR ALLEN P O BOX 70DAddressLine1Txt
CityMARTINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57551ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID JONES
PRESIDENT0.50Yes (X)Yes (X)$0$0$0
BRAD OTTE
VICE PRESIDENT0.50Yes (X)Yes (X)$0$0$0
DALE MCDONNELL
SECRETARY/TREASURER0.50Yes (X)Yes (X)$0$0$0
JEFF JOHNSON
BOARD MEMBER0.50Yes (X)$0$0$0
JASON FANNING
BOARD MEMBER0.50Yes (X)$0$0$0
MICHAEL CHRISTENSEN
FORMER CEO - TERMED FEB 202440.00Yes (X)$36,477$0$3,839
SHANDEL ANSON
CEO - BEGINNING MARCH 202440.00Yes (X)$107,526$0$19,258
KASEY HANSON
PROVIDER40.00$180,056$0$0Yes (X)
JAMES AWUAH
PROVIDER49.00$283,425$0$22,564Yes (X)
BRADY HICKS
PROVIDER44.00$168,180$0$9,359Yes (X)
AMY HENDRIX
DIRECTOR OF NURSING40.00$150,913$0$18,374Yes (X)
DESIREE MORELAND
PHARMACY MANAGER32.00$113,571$0$27,153Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,040,148TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$100,547TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K10IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
LACREEK DEVELOPMENT CORPORATION
21617 US-18MARTINSD57551CONSTRUCTION SERVICES$643,289
MEDICAL SOLUTIONS
PO BOX 850737MINNEAPOLISMN55485CONTRACT STAFFING$371,122
PSYCHIATRIC MEDICAL CARE
8 CADILLAC DRIVE 230BRENTWOODTN37027SENIOR LIFE SOLUTIONS SERVICES$283,500
CASEY PETERSON LTD
909 ST JOSEPH ST STE 101RAPID CITYSD57701ACCOUNTING SERVICES$232,847
GOLDEN WEST TECHNOLOGIES
2727 N PLAZA DRRAPID CITYSD57702IT SERVICES$218,689
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K11CntrctRcvdGreaterThan100KCnt
Government Grants$724,702GovernmentGrantsAmt
All Other Contributions$18,329AllOtherContributionsAmt
Total Contributions$743,031TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PATIENT SERVICE REVENUE621400$11,733,007$11,733,007
HEALTH FAIR REVENUE621400$3,950$3,950
OTHER REVENUE621400$2,393$2,393
CAFETERIA621400$2,290$2,290
FieldValueIRS element (for citing)
Total Program Service Revenue$11,741,640TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,376TotalRevenueColumnAmt
Exclusion$35,376ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$9,000RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$9,108RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$108RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$108TotalRevenueColumnAmt
Exclusion-$108ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$13,976OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$192SecuritiesAmt
Other$26,450OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$192SecuritiesAmt
Other-$12,474OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$12,666TotalRevenueColumnAmt
Exclusion-$12,666ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$45,269TotalRevenueColumnAmt
Exclusion$45,269ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$45,269OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,552,542TotalRevenueColumnAmt
Related Or Exempt Func Income$11,741,640RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$67,871ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$167,101TotalAmt
Management And General$167,101ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,102,042TotalAmt
Program Services$3,562,469ProgramServicesAmt
Management And General$539,573ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$120,470TotalAmt
Program Services$106,100ProgramServicesAmt
Management And General$14,370ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$247,928TotalAmt
Program Services$222,368ProgramServicesAmt
Management And General$25,560ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$433,751TotalAmt
Program Services$363,921ProgramServicesAmt
Management And General$69,830ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,951TotalAmt
Management And General$6,951ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$218,997TotalAmt
Management And General$218,997ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$5,055TotalAmt
Management And General$5,055ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,732,179TotalAmt
Program Services$2,646,227ProgramServicesAmt
Management And General$85,952ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$90,898TotalAmt
Program Services$89,850ProgramServicesAmt
Management And General$958ManagementAndGeneralAmt
Fundraising$90FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$123,287TotalAmt
Program Services$54,277ProgramServicesAmt
Management And General$69,010ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$17,893TotalAmt
Management And General$17,893ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$135,787TotalAmt
Program Services$118,945ProgramServicesAmt
Management And General$16,842ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$43,660TotalAmt
Program Services$42,033ProgramServicesAmt
Management And General$1,627ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,906TotalAmt
Program Services$5,307ProgramServicesAmt
Management And General$599ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$916TotalAmt
Program Services$865ProgramServicesAmt
Management And General$51ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$708,837TotalAmt
Program Services$620,918ProgramServicesAmt
Management And General$87,919ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$178,805TotalAmt
Program Services$156,627ProgramServicesAmt
Management And General$22,178ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BAD DEBT EXPENSE$1,719,164$1,719,164
HOSPITAL SUPPLIES$854,581$827,670$26,911
EQUIPMENT AND VEHICLE E$665,066$325,462$339,604
DIETARY SUPPLIES$23,160$23,160

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,602,434TotalAmt
Program Services$10,885,363ProgramServicesAmt
Management And General$1,716,981ManagementAndGeneralAmt
Fundraising$90FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,126,378BOYAmt
EOY$886,585EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$221,798BOYAmt
EOY$215,310EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$639,119BOYAmt
EOY$387,979EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,425,645BOYAmt
EOY$2,002,519EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$279,870BOYAmt
EOY$244,218EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$134,800BOYAmt
EOY$108,026EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,776,765LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,979,882LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,684,879BOYAmt
EOY$4,796,883EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$503,869BOYAmt
EOY$514,188EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,016,358BOYAmt
EOY$9,155,708EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$684,777BOYAmt
EOY$954,669EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$2,910BOYAmt
EOY$2,195EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$24,772BOYAmt
EOY$17,868EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$712,459BOYAmt
EOY$974,732EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,262,111BOYAmt
EOY$8,147,675EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$41,788BOYAmt
EOY$33,301EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,303,899BOYAmt
EOY$8,180,976EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,016,358BOYAmt
EOY$9,155,708EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$49,892ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$7,047NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$65,984PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$142,400OtherCostOrOtherBasisAmt
Book Value$142,400BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,066,737OtherCostOrOtherBasisAmt
Depreciation$1,189,295DepreciationAmt
Book Value$877,442BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,880,671OtherCostOrOtherBasisAmt
Depreciation$4,790,587DepreciationAmt
Book Value$2,090,084BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,686,957OtherCostOrOtherBasisAmt
Book Value$1,686,957BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,796,883TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART IV, LINE 2B:FormAndLineReferenceDesc
ExplanationAS OF 12.31.2024, THE CUSTODIAL LIABILITY ACCOUNT REFLECTS AMOUNTS HELD BY THE HOSPITAL FOR EMPLOYEE-FUNDED ACTIVITIES. AS OF 12.31.2023, THE LIABILITY ACCOUNT REFLECTED AMOUNTS HELD BY THE HOSPITAL FOR NURSING HOME RESIDENTS TO USE FOR PERSONAL EXPENSES AND AMOUNTS HELD BY THE HOSPITAL FOR EMPLOYEE-FUNDED ACTIVITIES.ExplanationTxt

Schedule H IRS990ScheduleH

FieldValueIRS element (for citing)
Financial Assistance PolicyYes (1)FinancialAssistancePolicyInd
Written PolicyYes (1)WrittenPolicyInd
All Hospitals PolicyYes (X)AllHospitalsPolicyInd
FPG Reference Free CareYes (1)FPGReferenceFreeCareInd
Percent200Yes (X)Percent200Ind
FPG Reference Discounted CareYes (1)FPGReferenceDiscountedCareInd
Percent300Yes (X)Percent300Ind
Free Care Medically IndigentYes (1)FreeCareMedicallyIndigentInd
Financial Assistance BudgetYes (1)FinancialAssistanceBudgetInd
Expenses Exceed BudgetYes (1)ExpensesExceedBudgetInd
Unable To Provide Care0UnableToProvideCareInd
Annual Community Bnft Report0AnnualCommunityBnftReportInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$50,174TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$50,174NetCommunityBenefitExpnsAmt
Total Expense0.00460TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$4,146,921TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$2,709,395DirectOffsettingRevenueAmt
Net Community Benefit Expns$1,437,526NetCommunityBenefitExpnsAmt
Total Expense0.13210TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$4,197,095TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$2,709,395DirectOffsettingRevenueAmt
Net Community Benefit Expns$1,487,700NetCommunityBenefitExpnsAmt
Total Expense0.13670TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$4,197,095TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$2,709,395DirectOffsettingRevenueAmt
Net Community Benefit Expns$1,487,700NetCommunityBenefitExpnsAmt
Total Expense0.13670TotalExpensePct

Workforce Development WorkforceDevelopmentGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$83,039TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$83,039NetCommunityBenefitExpnsAmt
Total Expense0.00760TotalExpensePct

Total Communtity Building Acty TotalCommuntityBuildingActyGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$83,039TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$83,039NetCommunityBenefitExpnsAmt
Total Expense0.00760TotalExpensePct
FieldValueIRS element (for citing)
Bad Debt Expense ReportedYes (1)BadDebtExpenseReportedInd
Bad Debt Expense$1,719,164BadDebtExpenseAmt
Bad Debt Expense Attributable$548,413BadDebtExpenseAttributableAmt
Reimbursed By Medicare$5,129,452ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$5,223,210CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall-$93,758MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

FieldValueIRS element (for citing)
OtherYes (X)OtherInd
FieldValueIRS element (for citing)
Written Debt Collection PolicyYes (1)WrittenDebtCollectionPolicyInd
Financial Assistance PrvsnYes (1)FinancialAssistancePrvsnInd
Hospital Facilities1HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

FieldValueIRS element (for citing)
Facility1FacilityNum

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BENNETT COUNTY HOSPITALBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1102 MAJOR ALLENAddressLine1Txt
CityMARTINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57551ZIPCd
FieldValueIRS element (for citing)
Website AddressWWW.BENNETTCOUNTYHOSPITAL.COMWebsiteAddressTxt
Licensed HospitalYes (X)LicensedHospitalInd
Critical Access HospitalYes (X)CriticalAccessHospitalInd
Emergency Room24 HrsYes (X)EmergencyRoom24HrsInd

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

FieldValueIRS element (for citing)
Business Name Line1BENNETT COUNTY HOSPITALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Facility1FacilityNum
First Licensed CY Or PY0FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY0TaxExemptHospitalCYOrPYInd
CHNA ConductedYes (1)CHNAConductedInd
Community DefinitionYes (X)CommunityDefinitionInd
Community DemographicsYes (X)CommunityDemographicsInd
Existing ResourcesYes (X)ExistingResourcesInd
How Data ObtainedYes (X)HowDataObtainedInd
Community Health NeedsYes (X)CommunityHealthNeedsInd
Other Health IssuesYes (X)OtherHealthIssuesInd
Community Hlth Needs Id ProcessYes (X)CommunityHlthNeedsIdProcessInd
Consulting ProcessYes (X)ConsultingProcessInd
Prior CHNA ImpactYes (X)PriorCHNAImpactInd
CHNA Conducted24CHNAConductedYr
Take Into Account Others InputYes (1)TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts0CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non Fclts0CHNAConductedWithNonFcltsInd
CHNA Report Widely AvailableYes (1)CHNAReportWidelyAvailableInd
Rpt Available On Own WebsiteYes (X)RptAvailableOnOwnWebsiteInd
Own Website URLHTTPS://BENNETTCOUNTYHOSPITAL.COM/RESOURCES/OwnWebsiteURLTxt
Paper Copy Public InspectionYes (X)PaperCopyPublicInspectionInd
Rpt Available Thru Other MethodYes (X)RptAvailableThruOtherMethodInd
Implementation Strategy AdoptYes (1)ImplementationStrategyAdoptInd
Implementation Strategy Adpt24ImplementationStrategyAdptYr
Strategy Posted Website0StrategyPostedWebsiteInd
Strategy AttachedYes (1)StrategyAttachedInd
Organization Incur Excise Tax0OrganizationIncurExciseTaxInd
Elig Criteria ExplainedYes (1)EligCriteriaExplainedInd
FPG Family Incm Lmt Free DscntYes (X)FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care200.000000000000FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care300.000000000000FPGFamilyIncmLmtDscntCarePct
Income Level CriteriaYes (X)IncomeLevelCriteriaInd
Asset Level CriteriaYes (X)AssetLevelCriteriaInd
Medical Indigency CriteriaYes (X)MedicalIndigencyCriteriaInd
Insurance Status CriteriaYes (X)InsuranceStatusCriteriaInd
Underinsurance Stat CriteriaYes (X)UnderinsuranceStatCriteriaInd
Explained BasisYes (1)ExplainedBasisInd
App Financial Asst ExplnYes (1)AppFinancialAsstExplnInd
Described InfoYes (X)DescribedInfoInd
Described Suprt DocYes (X)DescribedSuprtDocInd
Provided Hospital ContactYes (X)ProvidedHospitalContactInd
Includes Publicity MeasuresYes (1)IncludesPublicityMeasuresInd
FAP Available On WebsiteYes (X)FAPAvailableOnWebsiteInd
FAP Available On Website URLHTTPS://BENNETTCOUNTYHOSPITAL.COM/RESOURCES/FAPAvailableOnWebsiteURLTxt
FAP App Available On WebsiteYes (X)FAPAppAvailableOnWebsiteInd
FAP App Available On Website URLHTTPS://BENNETTCOUNTYHOSPITAL.COM/RESOURCES/FAPAppAvailableOnWebsiteURLTxt
FAP Summary On WebsiteYes (X)FAPSummaryOnWebsiteInd
FAP Summary On Website URLHTTPS://BENNETTCOUNTYHOSPITAL.COM/RESOURCES/FAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No ChargeYes (X)FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No ChrgYes (X)FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No ChrgYes (X)FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill DisplayYes (X)NotifiedFAPCopyBillDisplayInd
Communtity Notified FAPYes (X)CommuntityNotifiedFAPInd
FAP Actions On NonpaymentYes (1)FAPActionsOnNonpaymentInd
Permit No ActionsYes (X)PermitNoActionsInd
Collection Activities0CollectionActivitiesInd
Provided Written NoticeYes (X)ProvidedWrittenNoticeInd
Made Effort Orally NotifyYes (X)MadeEffortOrallyNotifyInd
Processed FAP ApplicationYes (X)ProcessedFAPApplicationInd
Other Actions TakenYes (X)OtherActionsTakenInd
Nondis Emergency Care PolicyYes (1)NondisEmergencyCarePolicyInd
Look Back MedicareYes (X)LookBackMedicareInd
Amounts Generally Billed0AmountsGenerallyBilledInd
Gross Charges0GrossChargesInd

Supplemental Information SupplementalInformationGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
BENNETT COUNTY HOSPITALPART V, SECTION B, LINE 5: BENNETT COUNTY HOSPITAL TOOK INTO ACCOUNT INPUT FROM A BROAD RANGE OF INDIVIDUALS REPRESENTING THE COMMUNITY THROUGH A STRUCTURED, MULTI-PHASE CHNA PROCESS CONDUCTED IN 2024. COMMUNITY ENGAGEMENT OCCURRED THROUGH BOTH QUANTITATIVE AND QUALITATIVE METHODS, INCLUDING SURVEYS, TOWN HALL MEETINGS, AND COLLABORATION WITH LOCAL HEALTHCARE, GOVERNMENT, AND TRIBAL ORGANIZATIONS.COMMUNITY INPUT WAS GATHERED THROUGH AN ONLINE PERCEPTION SURVEY AND A FACILITATED TOWN HALL CHNA MEETING WHERE PARTICIPANTS DISCUSSED AND PRIORITIZED HEALTH NEEDS. THE TOWN HALL INCLUDED 12 ATTENDEES REPRESENTING A CROSS-SECTION OF COMMUNITY STAKEHOLDERS, WHO COLLECTIVELY CAST 60 TOTAL VOTES TO IDENTIFY TOP HEALTH PRIORITIES. THESE INCLUDED THE NEED FOR A NEW HOSPITAL FACILITY, LONG-TERM CARE SERVICES, PROVIDER SHORTAGES, AND BEHAVIORAL HEALTH CONCERNS SUCH AS SUBSTANCE ABUSE AND MENTAL HEALTH ACCESS.IN ADDITION TO RESIDENTS, THE HOSPITAL CONSULTED A VARIETY OF COMMUNITY REPRESENTATIVES AND PARTNER ORGANIZATIONS WHO POSSESS EXPERTISE IN HEALTHCARE DELIVERY, PUBLIC HEALTH, AND EMERGENCY SERVICES. THESE INCLUDED: - HORIZON HEALTH CARE, THE LOCAL FEDERALLY QUALIFIED HEALTH CENTER (FQHC) - LACREEK HEALTH CLINIC INDIAN HEALTH SERVICE (IHS) - ALL EMERGENCY PROVIDERS AT BENNETT COUNTY HOSPITAL - EMT AND AMBULANCE VOLUNTEERS - BENNETT COUNTY VOLUNTEER FIRE DEPARTMENT - LOCAL LAW ENFORCEMENT (CITY, COUNTY, STATE, AND TRIBAL JURISDICTIONS) - INDIAN HEALTH SERVICE LOCAL SERVICE UNIT LEADERSHIP - EIDE BAILLY ACCOUNTANTS AND CONSULTING SERVICES (FOR CHNA FACILITATION AND DATA ANALYSIS)ADDITIONALLY, HOSPITAL LEADERS, COMMUNITY HEALTH PROFESSIONALS, AND RESIDENTS FROM BENNETT, OGLALA LAKOTA, JACKSON, AND TODD COUNTIES PROVIDED INPUT THROUGH THE CHNA COMMUNITY HEALTH SURVEY. THIS SURVEY CAPTURED FEEDBACK FROM INDIVIDUALS IN VARIOUS COMMUNITY ROLES SUCH AS BUSINESS OWNERS, SCHOOL STAFF, FARMERS AND RANCHERS, CLERGY, EMERGENCY RESPONDERS, ELECTED OFFICIALS, AND HEALTHCARE WORKERS.THE INPUT FROM THESE GROUPS WAS ANALYZED ALONGSIDE COUNTY-LEVEL HEALTH DATA AND NATIONAL HEALTH INDICATORS TO IDENTIFY AND PRIORITIZE UNMET COMMUNITY HEALTH NEEDS.
BENNETT COUNTY HOSPITALPART V, SECTION B, LINE 7D: THE CHNA IS AVAILABLE VIA ELECTRONIC FORMAT/DELIVERY UPON REQUEST.
BENNETT COUNTY HOSPITALPART V, SECTION B, LINE 11: SINCE ITS 2021 COMMUNITY HEALTH NEEDS ASSESSMENT, BENNETT COUNTY HOSPITAL HAS MADE SIGNIFICANT PROGRESS IN ADDRESSING KEY COMMUNITY PRIORITIES. MAJOR ACCOMPLISHMENTS INCLUDE SECURING USDA AND CDBG FUNDING FOR A NEW HOSPITAL FACILITY, PURCHASING NEW AMBULANCES AND DIAGNOSTIC EQUIPMENT, UPGRADING LABORATORY TECHNOLOGY, AND EXPANDING BEHAVIORAL HEALTH SERVICES THROUGH SENIOR LIFE SERVICES AND A CONTRACTED PSYCHIATRIC NURSE PRACTITIONER. THE HOSPITAL ALSO STRENGTHENED PARTNERSHIPS WITH HORIZON HEALTH CARE, LACREEK IHS, AND LOCAL EMERGENCY AGENCIES TO IMPROVE COORDINATION AND PREPAREDNESS.SOME NEEDS IDENTIFIED IN THE 2021 CHNA REMAIN ONLY PARTIALLY ADDRESSED, INCLUDING THE LOSS OF LONG-TERM CARE SERVICES FOLLOWING THE 2023 NURSING HOME CLOSURE, ONGOING PROVIDER AND NURSING SHORTAGES, AND LIMITED ACCESS TO SUBSTANCE ABUSE TREATMENT PROGRAMS. THESE GAPS PERSIST LARGELY DUE TO WORKFORCE SHORTAGES, LIMITED FINANCIAL FEASIBILITY, AND INFRASTRUCTURE CONSTRAINTS BUT REMAIN KEY PRIORITIES FOR FUTURE PLANNING AND COLLABORATION.IN THE 2024 CHNA, THE FOLLOWING SIGNIFICANT HEALTH NEEDS WERE IDENTIFIED AND PRIORITIZED THROUGH COMMUNITY SURVEYS, STAKEHOLDER INTERVIEWS, AND TOWN HALL MEETINGS:1. CONSTRUCTION OF A NEW HOSPITAL FACILITY2. EXPANSION OF LONG-TERM CARE SERVICES3. RECRUITMENT AND RETENTION OF HEALTH PROVIDERS AND NURSING STAFF4. ALCOHOL AND SUBSTANCE ABUSE PREVENTION AND TREATMENT5. MENTAL AND BEHAVIORAL HEALTH ACCESS6. ASSISTANCE FOR THE UNINSURED AND UNDERINSUREDTHESE NEEDS ARE BEING ADDRESSED BY:1. CONTINUING DEVELOPMENT OF THE NEW HOSPITAL THROUGH USDA RURAL DEVELOPMENT AND CDBG FUNDING, WORKING WITH THE ARCHITECTURAL AND CONSTRUCTION TEAMS TO ENSURE ACCESSIBILITY, SAFETY, AND EXPANDED SERVICE AREAS, AND COMMUNICATING PROGRESS TO THE PUBLIC THROUGH BOARD UPDATES AND COMMUNITY MEETINGS.2. EXPANDING SENIOR LIFE SERVICES AND HOME HEALTH PROGRAMS TO SUPPORT AGING-IN-PLACE CARE, PARTNERING WITH REGIONAL HEALTH SYSTEMS TO EXPLORE SHARED SERVICE OR SATELLITE OPTIONS, AND CONDUCTING FEASIBILITY AND FUNDING ASSESSMENTS FOR A SUSTAINABLE LONG-TERM CARE OR ASSISTED LIVING MODEL3. ESTABLISHING RECRUITMENT INCENTIVES, INCLUDING HOUSING ASSISTANCE AND LOAN REPAYMENT PARTNERSHIPS, DEVELOPING LOCAL MENTORSHIP AND CLINICAL ROTATION PROGRAMS WITH NURSING SCHOOLS AND REGIONAL COLLEGES, AND OFFERING LEADERSHIP AND CONTINUING EDUCATION OPPORTUNITIES FOR CURRENT STAFF.4. COORDINATING WITH MENTAL HEALTH PROFESSIONALS TO INTEGRATE SCREENING AND BRIEF INTERVENTION INTO CLINIC VISITS, PARTNERING WITH SCHOOLS AND LOCAL LAW ENFORCEMENT ON PREVENTION INITIATIVES, AND SUPPORTING COMMUNITY EDUCATION CAMPAIGNS ON ADDICTION RECOVERY RESOURCES.5. IMPLEMENTING SENIOR LIFE SERVICES AND CONTRACT BEHAVIORAL HEALTH PROFESSIONALS IN THE RURAL HEALTH CLINIC, UTILIZING TELEPSYCHIATRY (AVEL E CARE) FOR EXPANDED MENTAL HEALTH COVERAGE, AND HOSTING MENTAL HEALTH AWARENESS AND SUICIDE PREVENTION EVENTS IN COLLABORATION WITH LOCAL SCHOOLS AND ORGANIZATIONS6. MAINTAINING AND PROMOTING ENROLLMENT ASSISTANCE SERVICES TO CONNECT PATIENTS TO MEDICAID, MEDICARE, AND HOSPITAL FINANCIAL ASSISTANCE, PROVIDING FINANCIAL COUNSELING AND OUTREACH DURING REGISTRATION AND THROUGH COMMUNITY EVENTS, AND COLLABORATING WITH PUBLIC HEALTH PARTNERS TO IMPROVE AWARENESS OF AVAILABLE RESOURCES.
BENNETT COUNTY HOSPITALPART 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.
FieldValueIRS element (for citing)
Facility1FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line11 - BENNETT COUNTY RURAL HEALTH CLINICBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 S 1ST AVEAddressLine1Txt
CityMARTINCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57551ZIPCd
FieldValueIRS element (for citing)
FacilityCLINICFacilityTxt

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 $ 1,719,164.
PART II, COMMUNITY BUILDING ACTIVITIES:BENNETT COUNTY HOSPITAL'S COMMUNITY BUILDING ACTIVITIES ARE DESIGNED TO PROMOTE THE HEALTH AND WELL-BEING OF THE RESIDENTS OF BENNETT COUNTY AND SURROUNDING SERVICE AREAS THROUGH COLLABORATION, EDUCATION, AND OUTREACH. THESE ACTIVITIES FOCUS ON ADDRESSING THE SOCIAL DETERMINANTS OF HEALTH AND REDUCING BARRIERS TO CARE IN A MEDICALLY UNDERSERVED, RURAL, AND HIGH-POVERTY REGION.THE HOSPITAL REGULARLY CONDUCTS AND PARTICIPATES IN COMMUNITY HEALTH EDUCATION PROGRAMS, INCLUDING HEALTH FAIRS, WELLNESS PROGRAMS, AND HEALTH EDUCATION CLASSES THAT ENCOURAGE PREVENTION, EARLY DETECTION, AND MANAGEMENT OF CHRONIC CONDITIONS. THESE INITIATIVES HELP RESIDENTS MAKE INFORMED CHOICES ABOUT THEIR HEALTH AND CONNECT THEM TO LOCAL RESOURCES FOR MEDICAL AND FINANCIAL ASSISTANCE.THE ORGANIZATION ALSO SUPPORTS OUTREACH CLINICS AT SENIOR CENTERS AND ELDERLY HOUSING, TRANSPORTATION COORDINATION EFFORTS, AND NUTRITION AND MATERNAL HEALTH PROGRAMS THROUGH PARTNERSHIPS WITH PUBLIC HEALTH AGENCIES AND LOCAL SERVICE ORGANIZATIONS. SUCH COLLABORATIONS HELP IMPROVE ACCESS TO HEALTHCARE AND ADDRESS ISOLATION AND MOBILITY CHALLENGES FACED BY ELDERLY AND LOW-INCOME POPULATIONS.ADDITIONALLY, THE HOSPITAL ENGAGES IN COMMUNITY PARTNERSHIPS WITH ENTITIES SUCH AS HORIZON HEALTH CARE (FQHC), THE LACREEK INDIAN HEALTH SERVICE CLINIC, AND LOCAL SCHOOLS, LAW ENFORCEMENT, AND EMERGENCY RESPONDERS TO STRENGTHEN EMERGENCY PREPAREDNESS, BEHAVIORAL HEALTH RESPONSE, AND PREVENTIVE EDUCATION WITHIN THE COMMUNITY. THESE COORDINATED ACTIVITIES BUILD PUBLIC HEALTH CAPACITY AND FOSTER RESILIENCE AMONG RESIDENTS.THROUGH THESE PROGRAMS AND PARTNERSHIPS, BENNETT COUNTY HOSPITAL ACTIVELY PROMOTES HEALTH IMPROVEMENT, ADDRESSES HEALTH DISPARITIES, AND CONTRIBUTES TO THE OVERALL STABILITY AND VITALITY OF THE COMMUNITY IT SERVES, ALIGNING WITH THE OBJECTIVES OF COMMUNITY BENEFIT UNDER IRS SECTION 501(R) AND THE HOSPITAL'S MISSION TO "PROVIDE QUALITY HEALTHCARE AND EDUCATION FOR A HEALTHIER COMMUNITY."
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 RECEIVABLES ARE UNCOLLATERALIZED PATIENT AND THIRD-PARTY PAYOR OBLIGATIONS. PAYMENTS OF PATIENT RECEIVABLES ARE ALLOCATED TO THE SPECIFIC CLAIMS IDENTIFIED ON THE REMITTANCE ADVICE OR, IF UNSPECIFIED, ARE APPLIED TO THE EARLIEST UNPAID CLAIM.PATIENT 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:IN ADDITION TO CONDUCTING A FULL COMMUNITY HEALTH NEEDS ASSESSMENT EVERY THREE YEARS, BENNETT COUNTY HOSPITAL CONTINUOUSLY EVALUATES THE HEALTH CARE NEEDS OF THE COMMUNITY THROUGH ONGOING DATA REVIEW, STAKEHOLDER ENGAGEMENT, AND COLLABORATION WITH REGIONAL AND STATE PARTNERS.HOSPITAL LEADERSHIP MONITORS LOCAL UTILIZATION TRENDS, INCLUDING EMERGENCY ROOM VISITS, INPATIENT AND OUTPATIENT ACTIVITY, HOME HEALTH VOLUMES, AND DIAGNOSTIC SERVICES. ROUTINE COLLABORATION OCCURS WITH HORIZON HEALTH CARE, LACREEK IHS, BENNETT COUNTY PUBLIC HEALTH, AND LOCAL EMERGENCY SERVICES TO IDENTIFY EMERGING NEEDS AND COORDINATE CARE. THE HOSPITAL ALSO PARTICIPATES IN COMMUNITY MEETINGS, RECEIVES DIRECT FEEDBACK FROM PATIENTS AND STAFF, AND REVIEWS HEALTH INDICATORS FROM SOURCES SUCH AS COUNTY HEALTH RANKINGS, CDC DATABASES, AND SOUTH DAKOTA HEALTH MATTERS.THESE CONTINUOUS MONITORING ACTIVITIES ENSURE THAT BENNETT COUNTY HOSPITAL STAYS RESPONSIVE TO LOCAL HEALTH TRENDS, IDENTIFIES GAPS IN CARE, AND ALIGNS SERVICES AND RESOURCES WITH THE COMMUNITY'S MOST PRESSING NEEDS BETWEEN FORMAL CHNA CYCLES.
PART VI, LINE 3:BENNETT COUNTY HOSPITAL INFORMS AND EDUCATES PATIENTS AND PERSONS WHO MAY BE BILLED FOR PATIENT CARE ABOUT THEIR ELIGIBILITY FOR FINANCIAL ASSISTANCE AND GOVERNMENT PROGRAMS THROUGH MULTIPLE METHODS. THE HOSPITAL PROVIDES ENROLLMENT ASSISTANCE SERVICES TO HELP PATIENTS UNDERSTAND AND APPLY FOR AVAILABLE FEDERAL, STATE, AND LOCAL ASSISTANCE PROGRAMS SUCH AS MEDICAID AND MEDICARE. THESE SERVICES ARE OFFERED DIRECTLY BY HOSPITAL STAFF AND IN PARTNERSHIP WITH PUBLIC HEALTH ENTITIES TO ENSURE COMPREHENSIVE ACCESS FOR ALL PATIENTS, INCLUDING THOSE WHO ARE UNINSURED OR UNDERINSURED.PATIENTS ALSO RECEIVE INFORMATION ABOUT THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY (FAP) AND OTHER AVAILABLE RESOURCES DURING THE REGISTRATION AND BILLING PROCESS. STAFF MEMBERS PROVIDE EXPLANATIONS OF ELIGIBILITY CRITERIA AND ASSIST WITH COMPLETING NECESSARY APPLICATIONS OR DOCUMENTATION.IN ADDITION TO DIRECT ASSISTANCE, THE HOSPITAL SHARES FINANCIAL ASSISTANCE AND PROGRAM ELIGIBILITY INFORMATION THROUGH HEALTH EDUCATION CLASSES, HEALTH FAIRS, AND PATIENT EDUCATION CENTERS, WHICH ARE DESIGNED TO REACH A BROAD SEGMENT OF THE COMMUNITY. THE HOSPITAL'S SOCIAL WORK AND CASE MANAGEMENT TEAMS ALSO PLAY A KEY ROLE IN EDUCATING PATIENTS WHO MAY FACE FINANCIAL HARDSHIP, HELPING CONNECT THEM WITH AVAILABLE AID AND GUIDING THEM THROUGH THE PROCESS.BENNETT COUNTY HOSPITAL COLLABORATES WITH LOCAL PARTNERS SUCH AS HORIZON HEALTH CARE (FQHC) AND THE LACREEK INDIAN HEALTH SERVICE CLINIC TO EXPAND OUTREACH AND ENSURE THAT VULNERABLE, LOW-INCOME, AND UNDERSERVED POPULATIONS ARE INFORMED OF AVAILABLE PROGRAMS AND FINANCIAL ASSISTANCE OPTIONS. THROUGH THESE COMBINED EFFORTS, THE HOSPITAL PROMOTES EQUITABLE ACCESS TO CARE AND MEETS THE REQUIREMENTS OF IRS SECTION 501(R) AND RELATED COMMUNITY BENEFIT STANDARDS.
PART VI, LINE 4:BENNETT COUNTY HOSPITAL SERVES THE RESIDENTS OF BENNETT COUNTY, SOUTH DAKOTA, AND SURROUNDING RURAL AREAS INCLUDING PORTIONS OF OGLALA LAKOTA, JACKSON, AND TODD COUNTIES. THE HOSPITAL'S PRIMARY SERVICE AREA ENCOMPASSES THE COMMUNITY OF MARTIN, SOUTH DAKOTA, AND SURROUNDING COMMUNITIES WITHIN AN 80-MILE RADIUS. IT IS THE ONLY MEDICAL FACILITY WITHIN THIS DISTANCE PROVIDING BOTH EMERGENCY AND PRIMARY MEDICAL CARE OUTSIDE OF INDIAN HEALTH SERVICE (IHS) FACILITIES, WHICH PRIMARILY SERVE TRIBAL MEMBERS.THE HOSPITAL'S SERVICE AREA LIES ENTIRELY WITHIN THE BOUNDARIES OF THE WAZ AHHA OYKE (PINE RIDGE INDIAN RESERVATION) AND IS ADJACENT TO THE ROSEBUD INDIAN RESERVATION TO THE EAST. AS SUCH, THE HOSPITAL SERVES A POPULATION THAT IS BOTH GEOGRAPHICALLY ISOLATED AND MEDICALLY UNDERSERVED. THE TOTAL POPULATION OF BENNETT COUNTY IS APPROXIMATELY 3,381 RESIDENTS, WITH A POPULATION DENSITY OF 2.9 PERSONS PER SQUARE MILE.THE COMMUNITY'S DEMOGRAPHICS REFLECT SIGNIFICANT ECONOMIC AND HEALTH DISPARITIES. APPROXIMATELY 58% OF RESIDENTS IDENTIFY AS NATIVE AMERICAN, AND THE MEDIAN HOUSEHOLD INCOME IS $44,821, WHICH IS SUBSTANTIALLY BELOW THE STATE AVERAGE. ABOUT 30.7% OF RESIDENTS LIVE BELOW THE POVERTY LINE, AND OVER 40% OF HOUSEHOLDS EXPERIENCE LIMITED ACCESS TO EMPLOYMENT OPPORTUNITIES. THE COMMUNITY ALSO INCLUDES A HIGH PERCENTAGE OF YOUTH (33% UNDER 18 YEARS OLD) AND A SMALLER AGING POPULATION (13% OVER 65 YEARS OLD).BENNETT COUNTY HOSPITAL SERVES A REGION WITH HIGH POVERTY RATES, PERSISTENT CHILD POVERTY, AND LIMITED ACCESS TO HEALTHCARE AND TRANSPORTATION. MANY RESIDENTS MUST TRAVEL MORE THAN 100 MILES TO REACH LARGER FACILITIES IN RAPID CITY, PIERRE, OR NEBRASKA FOR SPECIALIZED CARE. GIVEN ITS RURAL AND RESERVATION SETTING, THE HOSPITAL PROVIDES ESSENTIAL ACCESS TO EMERGENCY CARE, INPATIENT AND OUTPATIENT SERVICES, HOME HEALTH, AND BEHAVIORAL HEALTH FOR BOTH TRIBAL AND NON-TRIBAL POPULATIONS.THE HOSPITAL'S PATIENT POPULATION REFLECTS THIS DIVERSITY AND NEED, WITH 46.5% OF PATIENTS RESIDING IN BENNETT COUNTY, 36.3% IN OGLALA COUNTY, 14.7% IN JACKSON COUNTY, AND 2.2% IN TODD COUNTY. THE FACILITY IS ALSO THE LARGEST EMPLOYER IN THE CITY OF MARTIN AND SERVES AS A VITAL HEALTHCARE AND ECONOMIC ANCHOR FOR THE ENTIRE REGION.
PART VI, LINE 5:BENNETT COUNTY HOSPITAL FURTHERS ITS EXEMPT PURPOSE AND PROMOTES THE HEALTH OF THE COMMUNITY THROUGH A COMBINATION OF OPEN GOVERNANCE, INCLUSIVE STAFFING, REINVESTMENT OF SURPLUS FUNDS, AND ACTIVE COLLABORATION WITH COMMUNITY PARTNERS.THE HOSPITAL OPERATES AS A NONPROFIT CRITICAL ACCESS HOSPITAL, PROVIDING ESSENTIAL MEDICAL, EMERGENCY, AND PREVENTIVE CARE TO A MEDICALLY UNDERSERVED, RURAL POPULATION. ITS MEDICAL STAFF IS OPEN, ALLOWING CREDENTIALED PRACTITIONERS IN GOOD STANDING TO PROVIDE SERVICES WITHIN THE FACILITY, THEREBY INCREASING LOCAL ACCESS TO SPECIALIZED AND PRIMARY CARE.THE HOSPITAL IS GUIDED BY A COMMUNITY-BASED BOARD OF DIRECTORS THAT INCLUDES MEMBERS WHO LIVE AND WORK WITHIN BENNETT COUNTY AND THE SURROUNDING SERVICE AREAS. THIS STRUCTURE ENSURES THAT LOCAL RESIDENTSTHOSE MOST FAMILIAR WITH THE COMMUNITY'S NEEDSHAVE A VOICE IN STRATEGIC DECISIONS, POLICY SETTING, AND OVERSIGHT.ALL SURPLUS FUNDS ARE REINVESTED INTO FACILITY IMPROVEMENTS, COMMUNITY HEALTH PROGRAMS, AND PATIENT CARE ENHANCEMENTS RATHER THAN DISTRIBUTED TO SHAREHOLDERS. RECENT INVESTMENTS INCLUDE NEW LABORATORY AND IMAGING EQUIPMENT, ADDITIONAL AMBULANCES, AND FACILITY MODERNIZATION SUPPORTED BY USDA AND CDBG FUNDING.IN FURTHERANCE OF ITS CHARITABLE MISSION, THE HOSPITAL COLLABORATES WITH PUBLIC HEALTH AGENCIES, TRIBAL AND FEDERAL PARTNERS, AND ORGANIZATIONS SUCH AS HORIZON HEALTH CARE (FQHC) AND THE LACREEK INDIAN HEALTH SERVICE CLINIC TO EXPAND ACCESS TO CARE, PROMOTE HEALTH EDUCATION, AND IMPROVE HEALTH OUTCOMES FOR BOTH TRIBAL AND NON-TRIBAL POPULATIONS.THROUGH THESE ACTIVITIES, BENNETT COUNTY HOSPITAL FULFILLS ITS EXEMPT PURPOSE BY MAINTAINING ACCESS TO QUALITY HEALTHCARE FOR ALL COMMUNITY MEMBERSPARTICULARLY THE UNINSURED, UNDERINSURED, AND THOSE IN REMOTE RURAL AREASWHILE PROMOTING THE OVERALL HEALTH AND WELL-BEING OF THE POPULATION IT SERVES.
PART VI, LINE 7, REPORTS FILED WITH STATESSD

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JAMES AWUAH
PROVIDER$216,150$0$67,275$0$0$0$8,562$0$14,002$0$305,989$0$0$0
KASEY HANSON
PROVIDER$164,936$0$15,120$0$0$0$0$0$0$0$180,056$0$0$0
BRADY HICKS
PROVIDER$168,180$0$0$0$0$0$6,783$0$2,576$0$177,539$0$0$0
AMY HENDRIX
DIRECTOR OF NURSING$150,913$0$0$0$0$0$4,629$0$13,745$0$169,287$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonMARY JONESPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionFAMILY MEMBER OF BOARD PRESIDENTRelationshipDescriptionTxt
Transaction$38,053TransactionAmt
TransactionEMPLOYEE COMPENSATIONTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IV, LINE 20BAT THE TIME OF FILING THE 2024 FORM 990, THE AUDIT OF BENNETT COUNTY HOSPITAL'S FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 WAS IN STILL IN PROGRESS. AN ACCOUNTING FIRM HAS BEEN ENGAGED TO COMPLETE THE FINANCIAL STATEMENT AUDIT FOR THE YEAR ENDED DECEMBER 31, 2024, WHICH WILL BEGIN WHEN THE AUDITOR COMPLETES THE 2023 FINANCIAL STATEMENT AUDIT. AS A RESULT, THE FISCAL YEAR 2024 AND 2023 FINANCIAL STATEMENTS ARE NOT AVAILABLE; INSTEAD THE FISCAL YEAR 2022 AUDITED FINANCIAL STATEMENTS (THE MOST RECENT AUDITED FINANCIAL STATEMENTS) ARE ATTACHED.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 15COMPENSATION FOR THE CEO IS DETERMINED BY THE BOARD OF DIRECTORS. DATA FROM THE SOUTH DAKOTA ASSOCIATION OF HEALTHCARE ORGANIZATIONS IS USED TO DETERMINE REASONABLE COMPENSATION FOR THE CEO. ALL OTHER EMPLOYEE COMPENSATION IS DETERMINED BY THE CEO. COMPARABILITY DATA FROM THE SOUTH DAKOTA ASSOCIATION OF HEALTHCARE ORGANIZATIONS IS USED.
FORM 990, PART VI, SECTION C, LINE 19THE HOSPITAL MAKES GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GCONTRACT LABOR AND OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,646,227. MANAGEMENT AND GENERAL EXPENSES 85,952. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,732,179.
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.

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