2013-05-15T13:00:48-05:00 2012-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2011-07-01 830279242 Wyoming Medical Center Inc WYOM 3075777201 1233 E Second St Casper WY 82601 Don J Claunch 3075777201 2013-05-15 1 Lisa Chaffee CPA P00193453 6122536500 2013-05-13 2011 2016-02-24 21:20:13Z Vickie Diamond 1233 E Second St Casper WY 82601 235512600 0 X www.wyomingmedicalcenter.org X 1986 WY To manage the Hospital and provide patient healthcare. 9 5 1649 106 0 0 1624934 57668 229003308 234168676 -3096944 -709713 395615 477844 227926913 233994475 25500 0 0 0 105755340 108897608 0 0 0 114104351 124133688 219885191 233031296 8041722 963179 254432585 264313142 68732780 87053344 185699805 177259798 To manage the Hospital and provide patient healthcare. 0 0 209558205 234165766 Wyoming Medical Center's mission is "Outstanding Quality Delivered by People Who Care." This mission translates into Wyoming Medical Center being a leader in its community and the state in offering quality care. Wyoming Medical Center was formed in 1986 as a non-profit corporation to provide healthcare to the residents of Natrona County. Since that time Wyoming Medical Center has grown into a regional Trauma II Center that provides critical services not only to Natrona County, but to the state and surrounding states. Wyoming Medical Center provided $12,961,104 in Charity Care services based on total direct and indirect costs. 209558205 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 1 0 0 1 414 0 1 1649 1 0 0 0 0 0 0 0 0 0 0 X 9 5 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 X Don J Claunch 3075772185 1233 East 2nd Street Casper WY 82601 X Linda Young 5.00 X X 0 0 0 Christopher Muirhead 5.00 X X 0 0 0 John Bailey 5.00 X X 0 0 0 James Anderson 5.00 X 93825 0 0 Ruth Moran 5.00 X 0 0 0 Mark Dowell 5.00 X 2375 0 0 Jimmy Goolsby 5.00 X 0 0 0 VH McDonald 5.00 X 0 0 0 John Masterson 5.00 X 0 0 0 Vickie Diamond 45.00 X 572431 0 26288 Don J Claunch 45.00 X 245948 0 87535 Julia Cann-Taylor 45.00 X 307639 0 218075 Richard Williams 45.00 X 289351 0 203811 Robert M Kaiser 45.00 X 153815 0 33638 Joseph Sramek 45.00 X 980299 0 0 Robert F Hollis 45.00 X 937772 0 0 Tara L Taylor 45.00 X 455231 0 0 Mark McGinley 45.00 X 438619 0 0 Robert T Neff 45.00 X 443841 0 0 Steven Chadderdon 40.00 X 181414 0 7022 Nancy Brandt 40.00 X 322753 0 0 5425313 0 576369 106 1 1 0 McKesson Technologies PO Box 98347 Chicago IL 60693 Consulting 2574347 Universal HealthWyoming 2521 E 15th St Casper WY 82609 Medical 2045979 Focus Solutions LLC PO Box 3037 Omaha NE 68103 Temporary Staff 1985254 Wyoming Cardiac Surgery 805 E 2nd St Casper WY 82601 Medical 1422243 Haselden Construction LLC 6950 S Potomac St Centennial CO 80112 Construction 1075617 144 57668 57668 Net Patient Revenue 621110 225840239 225840239 JV Investment Income 621300 2202996 2202996 Cafeteria Sales 722210 415241 415241 Lab Revenue 621500 382551 382551 Child Care Revenue 624410 304810 304810 5022839 5022839 234168676 207503 207503 1007266 529422 477844 477844 477844 71487 988703 -917216 -917216 -917216 233994475 234168676 0 -231869 1904890 76575 1828315 63035 63035 71422087 59884765 11537322 20399852 16909254 3490598 13335623 13071194 264429 1772121 1452253 319868 772763 772763 89433 89433 23099188 20312531 2786657 713574 713487 87 1794151 1607927 186224 5944797 5944797 1745136 1745136 340744 109352 231392 87731 73978 13753 12493388 12493388 2826780 2826780 Drugs and Medical Suppl 33505165 33119936 385229 Bad Debt Expense 27621829 27621829 Equipment Lease/Rental 6165463 6014693 150770 Repairs and Maintenance 2678678 2678678 4254868 2838617 1416251 233031296 209558205 23473091 0 38139865 40295953 35088823 39764063 2604898 2639495 5701483 5663831 5160025 4655572 255902951 165466271 87345229 90436680 72955203 73725791 7437059 7131757 254432585 264313142 15457012 21193634 151028 471555 20039244 20037249 25200 18500 33060296 45332406 68732780 87053344 X 185699805 177259798 185699805 177259798 254432585 264313142 X 963179 -9403186 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 2023 0 0 2023 0 Explanation of Lobbying Activities: Part II-B, Line 1: WMC spent $2,023 in reimbursed expenses related to direct communications with legislators. 0 1 11015482 11015482 86707749 55592813 31114936 43227 21676 21551 132762003 106329062 26432941 25374490 3522720 21851770 90436680 Pension Liability 34051904 Estimated Third Party Payor Settlements 11280502 45332406 233994475 233031296 963179 292868 -9696054 -9403186 -8440007 194368505 292868 -39918838 -39625970 233994475 0 233994475 204609751 0 204609751 28421545 28421545 233031296 Part IV, Line 2b: In 2011, Wyoming Medical Center, Inc issued 3 year certificates to employees at an interest rate equal to the yield of a 3 year bond. The employees were allowed to purchase the certificates which were issued in $500.00 increments. WMC holds the certificates and pays the interest differential to the accounts. Interest income for the employees will be treated as W-2 income and is paid quarterly. When an employee terminates from the organization they are automatically cashed out of the program. The purpose of the program was to allow employees to invest in the new West Tower project and have a sense of ownership. Description of Uncertain Tax Positions Under FIN 48: Part X: The Hospital and WHMG are organized as Wyoming nonprofit corporations and have been recognized by the Internal Revenue Service as exempt from federal income taxes under Internal Revenue Code Section 501(c)(3). These entities are annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. These entities have determined that they are not subject to unrelated business income tax and have not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. These entities believe that they have appropriate support for any tax positions taken affecting their annual filing requirements, and as such, do not have any uncertain tax posiitons that are material to the financial statements. These entities would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties incurred. Part XI, Line 8 - Other Adjustments: Change in Minimum Pension Liability -9,696,054. Part XII, Line 2d - Other Adjustments: Expenses Recorded in Revenue on Financial Statements -799,716. Change in Minimum Pension Liability -9,696,054. Eliminate WHMG Excess Revenue -7,903,707. Eliminate WHMG Intercompany Transfers 6,102,468. Bad Debt Expense Included in Revenue on Financial Statements -27,621,829. Part XIII, Line 4b - Other Adjustments: Expenses Recorded in Revenue on Financial Statements 799,716. Bad Debt Expense Included in Revenue on Financial Statements 27,621,829. 1 1 X 1 X 1 X 275.000000000000 1 1 0 1 0 12961104 12961104 0.06310 18115341 13609571 4505770 0.02190 6998643 4357450 2641193 0.01290 38075088 17967021 20108067 0.09790 984762 278673 706089 0.00340 676236 69832 606404 0.00300 4269402 1170260 3099142 0.01510 0.00000 27500 27500 0.00010 5957900 1518765 4439135 0.02160 44032988 19485786 24547202 0.11950 10800 10800 0.00010 1004 1004 0.00000 1240601 1240601 0.00600 1252405 1252405 0.00610 1 27621828 0 47862593 63790518 -15927925 X 1 1 1 Outpatient Radiology Imaging Services 0.50000 0.50000 2 Central Wyoming Outpatient Surgery Center Surgical Center 0.50000 0.25000 0.25000 3 Sweetwater Surgery Center Surgical Center 0.10000 0.90000 4 Template Specialty Service Programs 0.25000 0.75000 5 Wyoming Imaging Center Imaging Services 0.20570 0.79430 6 North Platte Pathology Pathological Services 0.50000 0.50000 1 1 Wyoming Medical Center

1233 East 2nd Street Casper WY 82601

X X X Wyoming Medical Center 1 1 1 200.000000000000 1 275.000000000000 1 X X X 1 1 X X X 1 0 1 X 1 1 6 Central WY Outpatient Surgery Cente

1201 E 3 Rd St Casper WY 82601

Surgical Center Outpatient Radiology

419 S Washington St Ste 100 Casper WY 82601

Imaging Services Sweetwater Surgery Center

2761 Commercial Way Rock Springs WY 82901

Surgical Center Elkhorn Valley Rehabilitation Hospital

5715 E 2nd St Casper WY 82609

Rehabilitation WY Health Medical Group MultiSpecialty

1233 E 2nd St Casper WY 82601

Physician Practice North Platte Pathology LLC

111 S Jefferson Street Casper WY 82601

Pathological Services Part I, Line 7: Line 7a financial assistance was converted to cost based on the average ratios of cost to gross charges.Line 7b Medicaid gross patient charges are tracked and the cost to charge ratio that is calculated from Schedule H Worksheet 2 is applied. This amount is offset by net patient service revenue which is a calculation of actual payment minus total expected payment (account balance x reimbursement percentage). Lines 7e-i are actual expenses from the general ledger. Part I, Line 7g: Line 7g includes $1,640,676 of costs attributable to a clinic. Part I, L7 Col(f): The amount of bad debt expense removed from the denominator of the calculations was 27,621,829. Part II: The community building activities promote health of the community by providing needed specialists and physicians as well as determining what is needed by the residents in the local community and surrounding area. Wyoming Medical Center spent $1,240,601 in recruiting physicians for pediatrics, OB/GYN, primary care, radiology services, and emergency care. WMC also spent $1,004 for proper disposal service for unwanted and unusable pharmaceuticals in order to keep the community and environment safe. A WMC employee also donated $10,800 of his time to serve on the Casper Area Economic Development Association. Part III, Line 4: The Medical Center follows Healthcare Financial Management Association Statement No. 15, and therefore bad debt does not include amounts that would be attributable to charity care.Footnote from organization's financial statements:Patient accounts receivable are reduced by an allowance for doubtful accounts. In evaluating the collectability of accounts receivable, the Medical Center 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. For receivables associated with services provided to patients who have third party coverage, the Medical Center analyzes contractually due amounts and provides an allowance for doubtful accounts and a provision for bad debts, if necessary (for example, for expected uncollectible deductibles and copayments on accounts for which the third-party payor has not yet paid, or for payors who are known to be having financial difficulties that make the realization of amounts due unlikely). For receivables associated with self-pay patients (which includes both patients without insurance and patients with deductible and copayment balances due for which third-party coverage exists for part of the bill), the Medical Center records a significant provision for bad debts in the period of service on the basis of its past experience, which indicates that many patients are unable or unwilling to pay the portion of their bill for which they are financially responsible. The difference between the standard rates (or the discounted rates, if negotiated) and the amounts actually collected after all reasonable collection efforts have been exhausted is charged off against the allowance for doubtful accounts. Part III, Line 8: The Hospital used the Medicare operating cost-to-charge ratio to calculate the costs relating to Medicare revenue applied against actual receipts. This is a direct benefit to the Medicare population in our community. Part III, Line 9b: Collection practices are only pursued if the patient is determined to not qualify for charity care or does not qualify for another program. This includes notification to the patient via a letter 10 days prior to assignment of an account to collections. Wyoming Medical Center Part V, Section B, Line 11h: In addition to income level and Medicaid/Medicare, WMC will bypass the application process if the patient already qualifies for other county or state programs, such as the Food Stamp Program. Wyoming Medical Center Part V, Section B, Line 13g: In addition to the full policy being provided on the website and available upon request, WMC provides a brochure at the time of admissions with financial options in the patient's information packet and a summary is provided in the billing invoices. A financial service counselor is also available to explain the financial assistance program. Wyoming Medical Center Part V, Section B, Line 19d: The maximum amount charged to a patient under the financial assistance policy for emergency and medically necessary care is 75% of the gross charges. This is based on the lowest discount under the charity care policy of 25%. The Medical Center will review the proposed methods to determine amounts generally billed to determine its discount under the financial assistance policy meets the requirements of 501(r). Wyoming Medical Center Part V, Section B, Line 20: The Medical Center provides a reduction to gross charges based on a sliding fee schedule using income level and household size. The hospital has not determined the amount generally billed under the various proposed methods of calculation. Therefore, it is possible a patient under the financial assistance policy could have paid more than the amount generally billed. The hospital will review the various methods to determine amounts generally billed to ensure it is in compliance with Section 501(r). Wyoming Medical Center Part V, Section B, Line 21: All individuals eligible under the Medical Center financial assistance policy are provided a discount for emergency and other medically necessary care. The financial assistance policy does not apply to elective procedures. Therefore, FAP-eligible patients without insurance may be charged gross charges on elective procedures. Part VI, Line 2: In April 2011 WMC, Community Health Center of Central Wyoming, Wyoming Business Coalition, Kids First Natrona County and the City of Casper conducted a needs assessment survey. These surveys were sent through the mail. In June 2011 focus group meetings were conducted through Casper. Results were compiled and presented to the board in October 2011. Part VI, Line 3: Through our charity care program Wyoming Medical Center offers full or partially subsidized services to individuals and families who are unable to pay. Patients are given a brochure at time of admission that provides information on financial options for patients. If the patient is concerned about cost of care, there is always an assessment to try and match them with a program that will help, whether it be a federal or state program, reduced cost or full charity care. Our patient financial service counselors meet one on one with patients and explain the financial assistance program that are available to them. Part VI, Line 4: Wyoming Medical Center has 207 beds with 101 private and 106 semi-private consisting of 912,109 square feet. With 18 specialties WMC provides 13 Wyoming communities with over 1,100 outreach clinics each year. A full spectrum of integrated healthcare services that includes Emergency Care and Trauma, Intensive Care, Medical/Surgical Care, Obstetrics and Pediatrics, Orthopedic Care. Also, WMC offers many of these services in partnership with Wyoming Health Medical Group.Casper currently has one county owned public hospital, a specialty hospital, a rehabilitation hospital, and a behavioral health center. Wyoming Medical Center's Primary inpatient market share for FY2012 is 14.3% discharges of the 50,659 total Wyoming inpatient discharges. WMC serves 11 secondary market counties including Campbell, Carbon, Converse, Fremont, Hot Springs, Johnson, Niobrara, Platte, Sheridan, Sweetwater, and Washakie. The primary market share comprises 73.89%, secondary market share 9.3% and 0.6% tertiary of the total 8,719 inpatient discharges excluding newborns and rehabilitation.Natrona County as of the 2010 Census data has 75,450 residents with total Wyoming 568,626 residents. The county has 5,340 land areas in square miles and Wyoming has 97,093 land areas in square miles which equals 14.1 persons per square mile and 5.8 persons respectively.Natrona County consists of 92.8% white persons, 0.9% black persons, 1.0% American Indian & Alaska Native persons, 0.7% Asian persons, 0.1% Native Hawaiian and other Pacific Islander persons, 2.4% persons reporting two or more races, 6.9% persons of Hispanic or Latino origin, and 89.1% white persons not Hispanic according to the 2010 Census data.8.4% of the total Natrona County persons are below the poverty level with 9.8% of the people in Wyoming live below the poverty level. Median household income is $50,936 in Natrona County and $53,802 in Wyoming. Part VI, Line 5: Wyoming Medical Center is a not-for profit hospital. The Hospital is governed by a volunteer board of directors. Our medical staff is open to all qualified physicians and allied health professionals. The facility applies surplus funds to improvements in patient care, medical education, and research. Our emergency department is open to all individuals regardless of their ability to pay. Wyoming Medical Center subsidized $7,903,707 in healthcare services through its operation of Wyoming Health Medical Group, LLC. Services offered include Neurosurgical Care, Internal Medicine and Family Practice, Wound Care and Reconstructive Surgery. All specialties treat all patients regardless of their ability to pay. Wyoming Medical Center provides air transportation for physicians to deliver service to clinic in over 13 communities across Wyoming.Diabetes Education is a self-management education program that includes a staff of knowledgeable health professionals who provide participants with comprehensive information about diabetes management. The team includes a medical director, director, and a host of specialty trained registered nurses and certified diabetes educators.Community Development provides community based clinical services by marketing services throughout the community.WMC Masterson Place along with Care Management provides courtesy room to patients and their families who cannot afford motel rooms when being treated at WMC.WMC also provides taxi services to those individuals who cannot afford transportation to receive healthcare.WMC's CEO works in the community to provide community benefit relationships. There is also on-going work provided by WMC personnel on the Community Health Needs Assessment.Wyoming Medical Center is a training site for many specialties. We provide training for students in Nursing, Phlebotomy, Respiratory Therapy, Paramedic Services, Occupational Therapy assistants, Physical Therapist, and Family Practice residents. Wyoming Medical Center has been instrumental in implementing a Telehealth Stroke program for Wyoming. This allows Casper physicians to view and treat patients from a remote location giving the patient time needed care. Wyoming Medical Center provides Women Services to women who are pregnant or want to become pregnant. This includes prenatal and post delivery education and support to mothers. We also provide diabetes education and weight management programs. During FY 2012 Wyoming Medical Center had over 54,000 patient days and over 36,000 emergency department visits.The Hospital provides services for sexually assaulted victims through the SANE program in the emergency department. The Hospital provides a variety of health improvement options for the community and its patients. For example, the hospital provides education and products for weight loss, diabetes, stroke and smoking cessation. The community building activities promote health of the community by providing needed specialists and physicians as well as determining what is needed by the residents in the local community and surrounding area. WMC also provides a proper disposal service of unwanted and unusable pharmaceuticals in order to keep the community and environment safe. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 Vickie Diamond 472459 0 90000 0 9972 0 26288 0 1627 0 600346 0 0 0 Don J Claunch 215836 0 29666 0 446 0 87535 0 1627 0 335110 0 0 0 Julia Cann-Taylor 269094 0 37540 0 1005 0 218075 0 1627 0 527341 0 0 0 Richard Williams 251614 0 36183 0 1554 0 203811 0 1627 0 494789 0 0 0 Robert M Kaiser 142740 0 10817 0 258 0 33638 0 1292 0 188745 0 0 0 Joseph Sramek 979879 0 0 0 420 0 0 0 0 0 980299 0 0 0 Robert F Hollis 937142 0 0 0 630 0 0 0 0 0 937772 0 0 0 Tara L Taylor 385312 0 69380 0 539 0 0 0 0 0 455231 0 0 0 Mark McGinley 421079 0 16667 0 873 0 0 0 0 0 438619 0 0 0 Robert T Neff 369096 0 74394 0 351 0 0 0 0 0 443841 0 0 0 Steven Chadderdon 153743 0 26639 0 1032 0 7022 0 1534 0 189970 0 0 0 Nancy Brandt 322437 0 0 0 316 0 0 0 0 0 322753 0 0 0 Part I, Line 1a Vickie Diamond - Petroleum Club Dues - $415 Vickie Diamond - Casper Country Club - $3,332 Vickie Diamond - Rotary Club - $200 Steve Chadderdon - Rotary Club - $67 Steve Chadderdon - Paradise Valley Country Club - $1,400 Part I, Line 4a Nancy Brandt received a severance payment in the amount of $190,300. Natrona County Wyoming 836000113 638813CB9 2011-02-28 20039244 Construction of New West Tower 0 0 0 20041768 1667241 1489073 257480 1522498 16597073 2014 0 0 0 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0 0 Form 990, Schedule K, Part II, Line 3: The difference between Part I, Column (e) and Part II, Line 3 represents investment earnings on the bond proceeds during the construction phase. Casper Orthopedics Associates PC (COA) Board Member Dr. John Bailey owns 14% of COA 273000 Trauma Call Services 0 Central Wyoming Outpatient Surgical Center dba Casper Surgical Center Board Member Dr. James Anderson owns 25% of CWOSC 320833 Building Lease 0 Central Wyoming Outpatient Surgical Center dba Casper Surgical Center Board Member Dr. James Anderson owns 25% of CWOSC 1436494 Master Service Agreement and Distributions 0 Gabriel Williams Family Member of Key Employee Richard Williams 63035 Compensation and Benefits 0 Form 990, Part VI, Section A, line 1 The Executive Committee has broad authority to act on behalf of the Board of Directors. The Executive Committee consists of the Chair, Vice Chair and Secretary. The Executive Committee is responsible for carrying out the directives of the Board of Directors in the interim between regular board meetings, and is empowered to make such decisions or take such actions. All substantive decisions made or actions taken by the Executive Committee are reported to the Board of Directors in the Chair's standing report at the following regular board meeting, and acceptance of the report constitutes ratification by the Board of Directors of such decisions or actions. Form 990, Part VI, Section A, line 2 Vickie Diamond, Don Claunch and Linda Young have a business relationship due to serving on a related organization board together. Form 990, Part VI, Section A, line 4 The bylaws were amended to reflect language that WMC officers, directors, and key employees will follow the Corporate Compliance Conflict of Interest Policy Procedures. Form 990, Part VI, Section B, line 11 The 990 was presented in its entirety to the Board of Directors. The full 990 was given to each board member and the CFO went through a detailed review with the members. Form 990, Part VI, Section B, line 12c Wyoming Medical Center's conflict of interest policy applies to directors, the principal officer and any member of a committee with board-delegated powers. WMC officers, directors, and key employees will also follow the Corporate Compliance Conflict of Interest Policy. Each individual governed by the policy annually signs a conflict of interest statement. Periodic reviews are conducted to ensure that WMC operates in a manner consistent with its charitable purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax in connection with any actual or possible conflicts of interest. An interested person must disclose the existence and nature of his or her financial interest and all material facts to the directors and committee. Members of the committees with board delegated powers considering the proposed transaction or arrangement after disclosure of the financial interest and all material facts, and after discussion with the interested person, he or she leaves the board or committee meeting while the final determination of a conflict of interest is discussed and voted upon. The remaining board or committee members decide if a conflict of interest exists. An interested person may make a presentation at the board or committee meeting, but after such presentation, he/she leaves the meeting during the discussion of, and vote on, the transaction or arrangement that results in the conflict of interest. The Chairperson of the board or committee can, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the board or committee determines whether WMC can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee determines by a majority vote of the disinterested directors whether the transaction or arrangement is in WMC's best interest and for its own benefit and whether the transaction is fair and reasonable to WMC and makes its decision as to whether to enter into the transaction or arrangement in conformity with such determination. A voting member of the board or any committee, who receives compensation, directly or indirectly, from WMC, is precluded from voting on matters pertaining to that member's Compensation. Physician board members are precluded from voting on any compensation matters involving other physicians. If the board or committee has reasonable cause to believe that a member has failed to disclose actual or possible conflicts of interest, it informs the member of the basis for such belief and affords the member an opportunity to explain the alleged failure to disclose. If, after hearing the response of the member and making such further investigation as may be warranted in the circumstances, the board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it takes appropriate disciplinary and corrective action. Form 990, Part VI, Section B, line 15 Wyoming Medical Center's executive compensation policy has the primary objective of providing a total compensation program that recognizes individual performance and experience and current market value of the position based on the skills, knowledge and behaviors required of a fully competent incumbent. The compensation of the President & CEO is under the authority of the compensation review committee of the Board of Directors. The compensation of the other officers is under the authority of the President & CEO, who is accountable to the Board of Directors. Annually, the employee services department completes a thorough market analysis for all executive positions. This market review considers equivalent positions in the industry and comparable organizations at the local, regional and national levels. This analysis is provided to the compensation review committee. The compensation review committee reviews the compensation of each executive position. The President & CEO also participated in the review of the compensation of the other executive positions in 2011. This process included review and approval by independent persons, comparability data and contemporaneous substantiation. Form 990, Part VI, Section C, line 19 Wyoming Medical Center does not make its governing documents, conflict of interest policy or financial statements available to the public. Hours Served to Related Organizations Form 990, Part VII, Section A, Item B: Vickie Diamond, Don Claunch, and Linda Young all serve an additional five hours per week to WyMedco Care Inc., a related organization. Vickie Diamond serves an additional one hour a week to Wyoming Medical Center Foundation, a related organization. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 292,868. Change in Minimum Pension Liability -9,696,054. Total to Form 990, Part XI, Line 5: -9,403,186. Wyoming Health Medical Group LLC 1233 E 2nd St Casper WY 82601 800307419 Medical Services WY 7028087 1539087 N/A Wyoming Medical Center Foundation 1233 E 2nd St Casper WY 82601 830230808 Charity Activities WY 501(c)(3) Line 11a, I Wyoming Medical Center Inc 1 WyMedco Care Inc 1233 E 2nd St Casper WY 82601 830279267 Support in the Nonprofit Mission of WMC WY 501(c)(3) Line 11a, I Wyoming Medical Center Inc 1 Central Wyoming Outpatient Surgery Center LLC 1201 E 3rd St Casper WY 82601 830331130 Medical Services WY Wyoming Medical Center Inc Related 1436987 887807 0 1 0.50000 North Platte Pathology 111 S Jefferson St Casper WY 82601 453676843 Medical Services WY Wyoming Medical Center Inc Related -46809 203191 0 1 0.50000 WyMedco Ventures Inc 1233 E 2nd St Casper WY 82601 830281137 Medical Services WY Wyoming Medical Center Inc C 693412 3729565 1.00000 Hospital Foundation Ventures Inc 1233 E 2nd St Casper WY 82601 830282249 Business Investment WY N/A C 1 1 0 1 0 0 0 0 1 0 1 1 1 1 0 1 0 1 North Platte Pathology LLC B 250000 Donated Capital Wyoming Medical Center Foundation P 501831 Reimbursed Expenses Central Wyoming Outpatient Surgery Center LLC I 320833 Actual Receipts Central Wyoming Outpatient Surgery Center LLC R 1436494 Actual Receipts