FREEMAN REGIONAL HEALTH SERVICES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- FREEMAN REGIONAL HEALTH SERVICES (EIN 46-0232450)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-07
- IRS object ID
- 201313119349301601
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-07T11:49:44-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450250958 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 EAST 10TH ST PO BOX 5125 | AddressLine1 |
| City | SIOUX FALLS | City |
| State | SD | State |
| ZIP Code | 571175125 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460232450 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Freeman Regional Health Services | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FREE | NameControl |
| Phone | 6059254000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 370 | AddressLine1 |
| City | Freeman | City |
| State | SD | State |
| ZIP Code | 57029 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Dan Gran | Name |
| Title | CEO | Title |
| Phone | 6059254000 | Phone |
| Date Signed | 2013-11-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Laurie Hanson | Name |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | Phone |
| Date Prepared | 2013-11-06 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dan Gran | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 370 | AddressLine1 |
| City | Freeman | City |
| State | SD | State |
| ZIP Code | 57029 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10176061 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.freemanregional.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1944 | YearFormation |
| State Legal Domicile | SD | StateLegalDomicile |
| Activity Or Mission Description | Provide accessible, community based quality care that is competent, creative and compassionate. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 209 | TotalNbrEmployees |
| Total Nbr Volunteers | 73 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 285030 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 293664 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8017092 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9520689 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 112856 | InvestmentIncomePriorYear |
| Investment Income Current Year | 124432 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 93455 | OtherRevenuePriorYear |
| Other Revenue Current Year | 51934 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8508433 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9990719 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4431617 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4776214 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 3116 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3452033 | OtherExpensePriorYear |
| Other Expenses Current Year | 4227314 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7883650 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9003528 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 624783 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 987191 | RevenuesLessExpensesCY |
| Total Assets BOY | 10467324 | TotalAssetsBOY |
| Total Assets EOY | 11539721 | TotalAssetsEOY |
| Total Liabilities BOY | 3526332 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3564716 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6940992 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7975005 | NetAssetsOrFundBalancesEOY |
| Mission Description | The mission of Freeman Regional Health Services is to provide accessible, community-based quality care that is competent, creative and compassionate. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 8076942 | Expense |
| Revenue | 9716697 | Revenue |
| Description | To operate on a non-profit and purely charitable basis, a hospital and nursing home for the care and treatment of those in need. FRHS is comprised of a 56 Bed Nursing Home and a 25 Bed Critical Access Hospital with a 24/7 Emergency Room. The Emergency Room has local providers on call and Telemedicine capabilities with a regional trauma center. Hospital acute patient days= 598, swing bed days= 240, nursing home resident days= 18,692. | Description |
| Total Program Service Expense | 8076942 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 1 | Hospital |
| Financial Stmt Attached | 1 | FinancialStmtAttached |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 209 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 9 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Neil Frizzell | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6059254000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 510 East 8th Street | AddressLine1 |
| City | Freeman | City |
| State | SD | State |
| ZIP Code | 57029 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| Dennis Wollman | ||||||
| President | 2.00 | X | X | 0 | 0 | 0 |
| John Butkus | ||||||
| Vice President | 2.00 | X | X | 0 | 0 | 0 |
| Jason Aanenson | ||||||
| Treasurer | 2.00 | X | X | 0 | 0 | 0 |
| Lori Uecker | ||||||
| Secretary | 2.00 | X | X | 0 | 0 | 0 |
| Delmer Hofer | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Glenn Roth | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Jim Julson | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Laverne Diede | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Steve Fuhrmann | ||||||
| Trustee | 2.00 | X | 0 | 0 | 0 | |
| Dan Gran | ||||||
| CEO | 40.00 | X | 121726 | 0 | 3841 | |
| Neil Frizzell | ||||||
| CFO | 40.00 | X | 88046 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 209772 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 3841 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Avera McKennan | |||||
| 800 E 21st St | Sioux Falls | SD | 57105 | Radiology/Lab/Physician Services | 966369 |
| Avera Sacred Heart Hospital | |||||
| 501 Summit St | Yankton | SD | 57078 | IT Support | 213517 |
| Avera ECARE | |||||
| 3900 W Avera Dr | Sioux Falls | SD | 57108 | Physician services | 127075 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Fundraising Events | 21799 | FundraisingEvents |
| Government Grants | 108798 | GovernmentGrants |
| All Other Contributions | 163067 | AllOtherContributions |
| Total Contributions | 293664 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Patient Service Revenu | 621990 | 9468669 | 9468669 |
| Phyical Therapy | 621990 | 24323 | 24323 |
| Meals on wheels | 621990 | 15887 | 15887 |
| Misc Revenue | 900099 | 11810 | 11810 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9520689 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29824 | TotalRevenueColumn |
| Exclusion | $29,824 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 211668 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 173595 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 38073 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 38073 | TotalRevenueColumn |
| Related Or Exempt Function Income | 22413 | RelatedOrExemptFunctionIncome |
| Exclusion | $15,660 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 94608 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 94608 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 94608 | TotalRevenueColumn |
| Exclusion | $94,608 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 25608 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 21799 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 11747 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13861 | TotalRevenueColumn |
| Exclusion | $13,861 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9990719 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9543102 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $153,953 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 213613 | Total |
| Management And General | 213613 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3769424 | Total |
| Program Services | 3526199 | ProgramServices |
| Management And General | 243225 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59190 | Total |
| Program Services | 55704 | ProgramServices |
| Management And General | 3486 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 445472 | Total |
| Program Services | 379468 | ProgramServices |
| Management And General | 66004 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 288515 | Total |
| Program Services | 254979 | ProgramServices |
| Management And General | 33536 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19964 | Total |
| Management And General | 19964 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35712 | Total |
| Management And General | 35712 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1628437 | Total |
| Program Services | 1517177 | ProgramServices |
| Management And General | 111260 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35210 | Total |
| Program Services | 8513 | ProgramServices |
| Management And General | 23867 | ManagementAndGeneral |
| Fundraising | 2830 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 457168 | Total |
| Program Services | 374408 | ProgramServices |
| Management And General | 82537 | ManagementAndGeneral |
| Fundraising | 223 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128 | Total |
| Program Services | 128 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144978 | Total |
| Program Services | 144978 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19319 | Total |
| Program Services | 16593 | ProgramServices |
| Management And General | 2726 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34698 | Total |
| Program Services | 20912 | ProgramServices |
| Management And General | 13786 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53050 | Total |
| Program Services | 53050 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 596138 | Total |
| Program Services | 596138 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57544 | Total |
| Program Services | 57544 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Medical Supplies | 742158 | 742158 | |
| Equipment Rental and Ma | 163668 | 151317 | 12351 |
| Provision for Bad Debts | 104797 | 104797 | |
| Recruitment | 58333 | 58333 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76012 | Total |
| Program Services | 14546 | ProgramServices |
| Management And General | 61403 | ManagementAndGeneral |
| Fundraising | 63 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9003528 | Total |
| Program Services | 8076942 | ProgramServices |
| Management And General | 923470 | ManagementAndGeneral |
| Fundraising | 3116 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1850010 | BOY |
| EOY | 2742104 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 844845 | BOY |
| EOY | 1105391 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111111 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 110717 | BOY |
| EOY | 145319 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92795 | BOY |
| EOY | 129218 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 12895233 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 6329404 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6700096 | BOY |
| EOY | 6565829 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 693871 | BOY |
| EOY | 801536 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52841 | BOY |
| EOY | 44498 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11038 | BOY |
| EOY | 5826 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10467324 | BOY |
| EOY | 11539721 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 740524 | BOY |
| EOY | 1029150 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88794 | BOY |
| EOY | 48958 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 620818 | BOY |
| EOY | 591176 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3377 | BOY |
| EOY | 3873 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1021051 | BOY |
| EOY | 900481 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1051768 | BOY |
| EOY | 991078 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3526332 | BOY |
| EOY | 3564716 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6936030 | BOY |
| EOY | 7975005 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4962 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6940992 | BOY |
| EOY | 7975005 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10467324 | BOY |
| EOY | 11539721 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 987191 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 46822 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 310966 | OtherCostOrOtherBasis |
| Book Value | 310966 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8649634 | OtherCostOrOtherBasis |
| Depreciation | 3858680 | Depreciation |
| Book Value | 4790954 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3619080 | OtherCostOrOtherBasis |
| Depreciation | 2299236 | Depreciation |
| Book Value | 1319844 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 315553 | OtherCostOrOtherBasis |
| Depreciation | 171488 | Depreciation |
| Book Value | 144065 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6565829 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Apartment Deposits | $898,750 |
| Amounts Due Under Collaborative Arrangements | $92,328 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 991078 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 10106339 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 46822 | NetUnrealizedGainsInvestments |
| Other Revenues | 173595 | OtherRevenues |
| Revenue Not Rptd F990 | 220417 | RevenueNotRptdF990 |
| Revenue Subtotal | 9885922 | RevenueSubtotal |
| Other Revenues Not Included | 104797 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 104797 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9990719 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9072326 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 173595 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 173595 | ExpensesNotRptdF990 |
| Expenses Subtotal | 8898731 | ExpensesSubtotal |
| Other Expenses Not Included | 104797 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 104797 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9003528 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part IV, Line 2b: | The organization maintains separate accounts for its patients and uses the funds for purchases as directed by patients. | |
| Part X, Line 2: | The Facility 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 financial statements. The Facility 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. | Description of Uncertain Tax Positions Under FIN 48: |
| Rental Expenses Reclassified 173,595. | Part XI, Line 2d - Other Adjustments: | |
| Bad debt Expense 104,797. | Part XI, Line 4b - Other Adjustments: | |
| Rental Expenses Reclassified 173,595. | Part XII, Line 2d - Other Adjustments: | |
| Bad Debt Expense 104,797. | Part XII, Line 4b - Other Adjustments: |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Gala | NameOfEvent1 |
| Gross Receipts Event1 | 42426 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 19999 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 22427 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 500 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 525 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 2601 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 2485 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 3011 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Golf Tournament | NameOfEvent2 |
| Gross Receipts Event2 | 4981 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 1800 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 3181 | GrossRevenueEvent2 |
| Non Cash Prizes Event2 | 832 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 492 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 493 | FoodAndBeverageEvent2 |
| Entertainment Event2 | 0 | EntertainmentEvent2 |
| Other Direct Expenses Event2 | 808 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 47407 | GrossReceiptsTotal |
| Charitable Contributions Total | 21799 | CharitableContributionsTotal |
| Gross Revenue Total Events | 25608 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 1332 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 1017 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 3094 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 2485 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 3819 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 11747 | DirectExpenseSummaryEvents |
| Net Income Summary | 13861 | NetIncomeSummary |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Charity Care Policy | 1 | CharityCarePolicy |
| Written Policy | 1 | WrittenPolicy |
| Policy Applied To All Hospitals | X | PolicyAppliedToAllHospitals |
| FPG Reference Free Care | 1 | FPGReferenceFreeCare |
| Pcent150 | X | Pcent150 |
| FPG Reference Discounted Care | 1 | FPGReferenceDiscountedCare |
| Pcent200 D | X | Pcent200D |
| Free Disc Care Medically Indigent | 1 | FreeDiscCareMedicallyIndigent |
| Amounts Budgeted For Charity Care | 1 | AmountsBudgetedForCharityCare |
| Expenses Exceeded Budget | 1 | ExpensesExceededBudget |
| Unable To Provide Care | 0 | UnableToProvideCare |
| Annual Community Benefit Report | 0 | AnnualCommunityBenefitReport |
Charity Care At Cost CharityCareAtCost
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 48000 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 48000 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00540 | PercentOfTotalExpense |
Unreimbursed Medicaid UnreimbursedMedicaid
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 1250567 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 1001709 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 248858 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.02800 | PercentOfTotalExpense |
Total Charity Care TotalCharityCare
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 1298567 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 1001709 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 296858 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.03340 | PercentOfTotalExpense |
Subsidized Health Services SubsidizedHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Activities Or Programs | 3 | NumberOfActivitiesOrPrograms |
| Total Community Benefit Expense | 596413 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 191786 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 404627 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.04550 | PercentOfTotalExpense |
Total Other Benefits TotalOtherBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Activities Or Programs | 3 | NumberOfActivitiesOrPrograms |
| Total Community Benefit Expense | 596413 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 191786 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 404627 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.04550 | PercentOfTotalExpense |
Total Community Benefits TotalCommunityBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Activities Or Programs | 3 | NumberOfActivitiesOrPrograms |
| Total Community Benefit Expense | 1894980 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 1193495 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 701485 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.07890 | PercentOfTotalExpense |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | 0 | BadDebtExpenseReported |
| Bad Debt Expense | $104,797 | BadDebtExpenseAmount |
| Amount Attributable To | 25152 | AmountAttributableTo |
| Amount Reimbursed By Medicare | 2839511 | AmountReimbursedByMedicare |
| Cost Of Care Reimbursed By Medicare | 2794239 | CostOfCareReimbursedByMedicare |
| Medicare Surplus Or Shortfall | 45272 | MedicareSurplusOrShortfall |
Costing Methodology Used CostingMethodologyUsed
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | X | Other |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | 1 | WrittenDebtCollectionPolicy |
| Provision For Charity Care | 0 | ProvisionForCharityCare |
| Number Of Hospital Facilities | 1 | NumberOfHospitalFacilities |
Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility Number | 1 | FacilityNumber |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Freeman Regional Health Services | BusinessNameLine1 |
Address Address
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 370 | AddressLine1 |
| City | Freeman | City |
| State | SD | State |
| ZIP Code | 57029 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed Hospital | X | LicensedHospital |
| General Medical And Surgical | X | GeneralMedicalAndSurgical |
| Critical Access Hospital | X | CriticalAccessHospital |
| Er24 Hours | X | Er24Hours |
Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Freeman Regional Health Services | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital Facility Number | 1 | HospitalFacilityNumber |
| CHNA Conducted | 0 | CHNAConducted |
| Eligibility Criteria Explained | 1 | EligibilityCriteriaExplained |
| Uses FPG Free | 1 | UsesFPGFree |
| FPG Free Percent | 150.000000000000 | FPGFreePercent |
| Uses FPG Discounted | 1 | UsesFPGDiscounted |
| FPG Discount Percent | 200.000000000000 | FPGDiscountPercent |
| Explains Basis | 1 | ExplainsBasis |
| Income Level | X | IncomeLevel |
| Asset Level | X | AssetLevel |
| Explains Application Method | 1 | ExplainsApplicationMethod |
| Includes Publicity Measures | 1 | IncludesPublicityMeasures |
| Other Publicity | X | OtherPublicity |
| Actions On Nonpayment | 1 | ActionsOnNonpayment |
| Collection Activities | 0 | CollectionActivities |
| Notify Upon Admission | X | NotifyUponAdmission |
| Notify Before Discharge | X | NotifyBeforeDischarge |
| Notified All Patients | X | NotifiedAllPatients |
| Documented Determination | X | DocumentedDetermination |
| Nondiscrim Emergency Care Policy | 1 | NondiscrimEmergencyCarePolicy |
| Medicare Rate | X | MedicareRate |
| Amounts Generally Billed | 0 | AmountsGenerallyBilled |
| Gross Charges | 0 | GrossCharges |
Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Other Facilities | 2 | NumberOfOtherFacilities |
Other Facilities OtherFacilities (2 entries)
| Address Line1Address/AddressLine1 | CityAddress/City | StateAddress/State | ZIP CodeAddress/ZIPCode | Facility TypeFacilityType |
|---|---|---|---|---|
| Oakview Terrace | ||||
| 510 E 8th Street | Freeman | SD | 57029 | Long Term Care Facility |
| Rural Medical Clinics | ||||
| 804 S Walnut | Freeman | SD | 57029 | Medical Clinic |
Form990 Schedule H Part VI Form990ScheduleHPartVI (12 entries)
| ExplanationExplanation | IdentifierIdentifier |
|---|---|
| Part I, Line 3c: Freeman Regional Health Services (FRHS) requires that the patient complete a financial assistance application showing his/her income and expenses. The application is reviewed to see what funds and assets the patient has and whether the patient has the resources to pay his/her medical bills. For some patients, FRHS uses documentation from other government based agencies of the patient's financial situation and resources as a way to help determine the patient's financial situation. The Chief Financial Officer reviews all applications and makes the determination of assistance offered. | |
| 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 was determined using the ratio of patient care costs to charges calculated in Worksheet 2. Line 7g was obtained from the Medicare cost report. | |
| Part I, L7 Col(f): Bad debt expense of $104,797 was subtracted from total operating expense. | |
| Part II: None | |
| Part III, Line 4: a) When a payment is received or a discount given on a bad debt account it offsets the current fiscal year bad debt expense through a recovery of bad debt account.b) In knowing the prevailing income level and typical family size, a majority of the accounts charged off to Bad Debts would qualify for Charity Care. FRHS encourages its patients to complete the application to determine if the patient qualifies for assistance; however, very few forms are returned to FRHS for processing. The amount was determined based on an estimated percentage derived from a review of the accounts and statistics for the counties served. c) Patient accounts receivable are reduced by an allowance for doubtful accounts. In evaluating the collectability of accounts receivable, the Facility 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 Facility 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 Facility 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: Medicare allowable costs of care was calculated from the Medicare Cost Report for fiscal year ending 12/31/2012. | |
| Part V, Section B, Line 14g: A summary of the policy was posted in the hospital facility's emergency rooms and waiting rooms, posted in the admissions offices, made available upon request, and attached to billing invoices. | Freeman Regional Health Services |
| Part VI, Line 2: Annually, on the 4th Monday of February, Freeman Regional Health Services (FRHS) has a community meeting that is advertised in the local newspapers inviting the community to attend and provide input regarding its needs and ideas on how FRHS can improve its services. On a quarterly basis, FRHS meets with the medical staff to discuss operations and any suggestions they may have on services provided by FRHS and the needs of the community. Twice a month FRHS has Department Manager meetings where the needs of the community and other issues can be discussed. Community members are encouraged to come to the facility at any time to discuss concerns or issues with the Administration. | |
| Part VI, Line 3: FRHS has posted signage about charity care and financial assistance programs in admissions areas, emergency rooms, and other areas of the organization's facilities in which eligible patients are likely to be present. FRHS addresses the financial assistance program and provides information on how to apply for assistance at discharge and in patient bills. The Business Office and Social Workers advise patients on the availability of various government benefits, such as Medicaid or state programs, and assist the patient with qualification for such programs, where applicable. | |
| Part VI, Line 4: FRHS is a healthcare facility that primarily serves residents in rural Hutchinson, McCook and Turner Counties in southeastern South Dakota. Service Area Demographics Hutchinson McCook TurnerPopulation (2010 Census) 7,343 5,618 8,347Households 3,351 2,491 3,939Average Household Size (People) 2.33 2.48 2.40Median Household Income $42,386 $46,964 $50,143Median Age 46.8 42.7 43.7% of Population under 18 24% 26% 24%% of Population 19-64 51% 55% 57%% of Population 65+ 25% 19% 19%% of Population below poverty income level 11.8% 7.1% 7.3%A majority of the employers in these areas are small employers who offer little to no employee benefits. Of the employers who do offer health insurance to their employees, deductibles and co-pays have risen from 300-500% over the past 10 years. Many employers have passed the increase in health insurance premiums to their employees making paying the higher deductibles and co-pays very difficult. | |
| Part VI, Line 5: FRHS's governing body is comprised of persons who reside in the organization's primary service area who are neither employees nor contractors of the organization, nor family members thereof. FRHS extends medical staff privileges to all qualified providers in its community and surrounding area. FRHS reinvests surplus funds to improvements in patient care, including but not limited to expansion of services offered, patient education, employee education, and equipment and facility renovations. FRHS is comprised of a 56 Bed Nursing Home and a 25 Bed Critical Access Hospital with a 24/7 Emergency Room. The Emergency Room has local providers on call and Telemedicine capabilities with a regional trauma center. | |
| Part VI, Line 6: None |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | City of Freeman | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 466000164 | IssuerEIN |
| Date Issued | 2006-09-29 | DateIssued |
| Issue Price | 750000 | IssuePrice |
| Description Of Purpose | To finance 1/3 of 10 unit congregate living units. | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 158824 | AmountRetired |
| Total Proceeds | 750000 | TotalProceeds |
| Capital Expenditures | 750000 | CapitalExpenditures |
| Year Of Subst Completion | 2006 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Percentage Of Prvt Business Re UBI | 0.00000 | PercentageOfPrvtBusinessReUBI |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 1 | Form8038TFiled |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGIC |
| Gross Proceeds Invested | 0 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 1 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 0 | ProcToUndertkCorrectiveAction |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Lori Uecker, Secretary, and Dennis Wollman, President, have a business relationship. | |
| Form 990, Part VI, Section A, line 8b | Freeman Regional Health Services does not utilize committees. | |
| Form 990, Part VI, Section B, line 11 | The CEO and CFO review the Form 990 in detail, it is then presented and reviewed by the Board at a board meeting prior to filing. | |
| Form 990, Part VI, Section B, line 12c | The Webster definition for "conflict of interest" is: Conflict between the private interests and the official responsibilities of the person in a position of trust. Every person acting on behalf of FRHS has been placed in a position of trust and is expected to conduct himself or herself with the highest level of integrity. Therefore, in dealing with others on behalf of FRHS and its related entities, each person is required to act honestly and fairly and shall not use their positions or knowledge gained from their position in such a way that a conflict of interest might arise between FRHS and the individual's interest. FRHS relies on the honesty and integrity of the individuals employed to avoid conflict of interest. FRHS requires annual compliance with and disclosure of conflicts in accordance with the written policy. Conflicts of interest or potential conflicts of interest must be reported to the Compliance Officer. If a conflict is deemed to exist, appropriate action is taken such as a board member may be required to abstain from discussion, deliberation, and voting on the issue at hand. | |
| Form 990, Part VI, Section B, line 15 | Compensation is initially set by the Board and/or Administration following a review and assessment of the SDAHO comparability study. The annual increases are subject to the approval of the Board of Directors. | |
| Form 990, Part VI, Section C, line 19 | Available upon request | |
| Form 990, Part IX, line 11g | Anesthesia Purchase: Program service expenses 91,665. Management and general expenses 0. Fundraising expenses 0. Total expenses 91,665. Emergency Unit Medical Professional Fees: Program service expenses 349,736. Management and general expenses 0. Fundraising expenses 0. Total expenses 349,736. Laboratory Purchase Lab Professional: Program service expenses 43,465. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,465. Mobile Medical Purchase Nuclear: Program service expenses 2,994. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,994. Radiology Purchase Professional fees: Program service expenses 84,113. Management and general expenses 0. Fundraising expenses 0. Total expenses 84,113. Neuro Diagnostic Purchase Other: Program service expenses 3,129. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,129. Cardiopulmonary Purchase Clinic Fee: Program service expenses 203. Management and general expenses 0. Fundraising expenses 0. Total expenses 203. Pharmacy Purchase Other: Program service expenses 124,637. Management and general expenses 0. Fundraising expenses 0. Total expenses 124,637. Physical Therapy Consulting: Program service expenses 201. Management and general expenses 0. Fundraising expenses 0. Total expenses 201. Occupational Therapy Purchase Other: Program service expenses 40,261. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,261. Speech Therapy Purchase Other: Program service expenses 12,425. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,425. RMC-Freeman Purchase Other: Program service expenses 314,403. Management and general expenses 0. Fundraising expenses 0. Total expenses 314,403. RMC-Bridgewater Purchase Other: Program service expenses 189,951. Management and general expenses 0. Fundraising expenses 0. Total expenses 189,951. RMC-Marion Purchase Other: Program service expenses 149,040. Management and general expenses 0. Fundraising expenses 0. Total expenses 149,040. RMC-Menno Purchase Other: Program service expenses 101,469. Management and general expenses 0. Fundraising expenses 0. Total expenses 101,469. Medical Surgery Unit Purchase other: Program service expenses 1,413. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,413. Surgery Maintenance Contracts: Program service expenses 2,213. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,213. HIM Purchase Other Clinic: Program service expenses 1,233. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,233. Infection Control Purchase Other: Program service expenses 42. Management and general expenses 0. Fundraising expenses 0. Total expenses 42. Nurse Education Purchase Other: Program service expenses 419. Management and general expenses 0. Fundraising expenses 0. Total expenses 419. LTC Nursing Purchase Other: Program service expenses 4,165. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,165. PT Financial Services Fees: Program service expenses 0. Management and general expenses 20,162. Fundraising expenses 0. Total expenses 20,162. Administration Consulting Fees: Program service expenses 0. Management and general expenses 89,806. Fundraising expenses 0. Total expenses 89,806. Foundation Purchase Other: Program service expenses 0. Management and general expenses 1,292. Fundraising expenses 0. Total expenses 1,292. | Other Fees |
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