2026-08-14T08:50:11-05:00 2025-09-30 410746749 CLIFTONLARSONALLEN LLP 121 WEST BRIDGE STREET OWATONNA MN 55060 990 2024-10-01 410724034 KITTSON MEMORIAL HOSPITAL KITT 2188433612 PO BOX 700 HALLOCK MN 56728 ANDREA SWENSON CEO 2188433612 2026-08-12 1 0 JUSTIN HARTERT P02236744 5074467100 2026-08-12 2024 2025-03-06 01:10:19Z KITTSON MEMORIAL HEALTHCARE CENTER ANDREA SWENSON 1010 S BIRCH AVE HALLOCK MN 56728 21196410 0 X WWW.KITTSONHC.ORG X 1919 MN KITTSON ENSURES THAT NORTHWESTERN MINNESOTA RESIDENTS HAVE ACCESS TO HEALTH SERVICES. 9 9 212 9 11195 0 95076 2669921 17372269 18305972 214956 208127 39627 8470 17721928 21192490 6731 4120 0 0 8272786 7808341 0 0 0 9691660 10719381 17971177 18531842 -249249 2660648 11990074 15137811 4249557 4732849 7740517 10404962 X CARING FOR FAMILY AND FRIENDS, KITTSON HEALTHCARE COLLABORATES WITH OTHERS TO ENSURE AREA RESIDENTS HAVE ACCESS TO SERVICES NECESSARY TO MAINTAIN THEIR HEALTH AND WELL-BEING. 0 0 14954855 4120 18305972 SINCE 1922, KITTSON HEALTHCARE PRIDES ITSELF ON PROVIDING CONTINUOUS SERVICE TO THE CITIZENS OF KITTSON COUNTY AND SURROUNDING AREAS. KITTSON HEALTHCARE HAS BEEN THE SOLE HOSPITAL IN KITTSON COUNTY SINCE JANUARY 1995. KITTSON COUNTY IS CONSIDERED DEEP RURAL OR A FRONTIER COUNTY AND HAS 1,098.8 SQUARE MILES OF LAND MAKING IT THE 18TH LARGEST COUNTY MINNESOTA BY TOTAL AREA. THE SERVICE AREA POPULATION AS OF 2025 CENSUS WAS LISTED AS 4,031. TODAY, KITTSON HEALTHCARE IS A TWELVE-BED ACUTE CARE FEDERALLY DESIGNATED CRITICAL ACCESS HOSPITAL WITH EMERGENCY ROOM SERVICES AND FIFTY BED LONG TERM CARE FACILITY WHICH ALSO INCLUDES A HOME HEALTHCARE AGENCY, EIGHT BED ASSISTED LIVING FACILITY AND AN AMBULANCE SERVICE. THERE IS A MEDICAL CLINIC LOCATED IN THE COMPLEX AS WELL AS A SATELLITE MEDICAL CLINIC IN KARLSTAD, MINNESOTA. IN ACCORDANCE WITH LAWS SUCH AS THE EMERGENCY MEDICAL TREATMENT AND LABOR ACT AND SOCIAL SECURITY ACT, EMERGENCY SERVICES ARE PROVIDED REGARDLESS OF ABILITY TO PAY INCLUDING STABILIZATION AND TRANSFER IF APPROPRIATE OR REQUESTED. HOME HEALTH SERVICES PROVIDE MEDICAL AND PERSONAL ASSISTANCE TO THOSE PATIENTS WHO ARE HOME BOUND. THIS VALUED SERVICE PROVIDES AREA RESIDENTS WITH THE ASSISTANCE THEY NEED TO LIVE INDEPENDENTLY WHETHER IT BE HOUSEKEEPING SERVICES, MEDICATION DISPENSATION, OR DAILY DRESSING CHANGES. KITTSON HEALTHCARE'S ASSISTED LIVING COMPLEX PROVIDES AREA RESIDENTS WITH OPTIONS TO ASSIST IN THEIR TRANSGRESSION FROM LIVING INDEPENDENTLY TO CONGREGATE DINING WITH OTHER ASSISTED LIVING RESIDENTS, MEDICATION DISPENSATION ASSISTANCE, AND ACCESS TO ACTIVITIES IN THE NURSING HOME. RESIDENTS ARE ALSO ABLE TO "COME AND GO" AS THEY PLEASE WITH ACCESS TO THEIR OWN TRANSPORTATION OR TRANSPORTATION MAY BE ARRANGED. THE COMMUNITY CARE PROGRAM IS AVAILABLE THROUGH THE BUSINESS OFFICE TO ASSIST INDIVIDUALS WITH PAYING THEIR HEALTHCARE BILLS FOR SERVICES RENDERED AT KITTSON HEALTHCARE. THE BUSINESS OFFICE ASSISTS INDIVIDUALS WITH COMPLETING ENROLLMENT FORMS ARE AVAILABLE FOR ADDITIONAL INFORMATION. 14954855 1 0 0 1 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 212 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X ANDREA SWENSON 2188433612 1010 SOUTH BIRCH AVENUE HALLOCK MN 56728 HUNT HUGH PRESIDENT 1.00 X X 627 0 0 ESCARENO HENRY VICE-PRESIDENT 1.00 X X 468 0 0 SWANSON MICHAEL TREASURER 1.00 X X 550 0 0 DIAMOND STACY SECRETARY 1.00 X X 650 0 0 HULTGREN KENNY DIRECTOR 1.00 X 444 0 0 YOUNGGREN BETTY DIRECTOR 1.00 X 208 0 0 GRANDSTRAND SAMUEL DIRECTOR 1.00 X 402 0 0 HANSON GEORGE DIRECTOR 1.00 X 232 0 0 JANELLE CRAIGMILE THRU 12025 DIRECTOR 1.00 X 394 0 0 LARTER DR ROLAND THRU 32025 DIRECTOR 1.00 X 359 0 0 SANDY WILSON DIRECTOR 1.00 X 0 0 0 SURDY JAMES CMO, EX-OFFICIO 40.00 X 412619 0 94768 SWENSON ANDREA CEO 40.00 X 150235 0 37953 NEIL FRIZZEL CONTRACTED CFO 40.00 X 0 0 0 JOHNSON JULIE A H NURSE PRACTITIONER 32.00 X 257988 0 56232 COOK VANESSA PHYSICIAN 32.00 X 204782 0 17281 PINNOCK AMANDA NURSE PRACTITIONER 32.00 X 194917 0 48789 OLIVER KARRAH PHYSICIAN ASSISTANT 32.00 X 180502 0 27563 JOHNSON NICOLE PHARMACIST 32.00 X 156035 0 40291 1561412 0 322877 12 0 1 0 ROCK MEDICAL GROUP 2717 N 118TH ST SUITE 210 OMAHA NE 68164 NH TRAVEL STAFFING 686052 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 55402 PROFESSIONAL FEES 664412 BIG STONE THERAPIES INC 500 PARK ST E ANNANDALE MN 55302 CONTRACT THERAPY SERVICES- PT, OT, SPEEC 558436 LAKES MEDICAL STAFFING LLC 10101 246TH STREET N SCANDIA MN 55073 STAFFING AGENCY 548018 CLIFTONLARSONALLEN 220 SOUTH SIXTH STREET STE 300 MINNEAPOLIS MN 55402 PROFESSIONAL FEES 220789 7 26410 2528060 115451 2669921 PATIENT & RESIDENT SER 623000 16426739 16426739 PHARMACY 456110 1631687 1631687 CENTRAL MN DIAGNOSTIC 561439 129730 129730 OTHER PROGRAM REVENUE 624100 117816 106621 11195 18305972 184627 184627 12390 0 12390 12390 12390 23500 0 23500 23500 23500 0 26410 3920 -3920 -3920 21192490 18294777 11195 216597 X 4120 4120 996129 199226 796903 5529974 5236902 293072 132924 132924 685057 461943 223114 464257 389992 74265 24745 56 24689 896746 896746 4456504 4324193 132311 30355 2819 27536 719495 605255 114240 340598 92565 248033 505995 165494 340501 73676 65174 8502 64819 37920 26899 100912 100912 557383 403922 153461 130603 130603 MEDICAL SUPPLIES & INST 1739418 1739418 BAD DEBT EXPENSE 602701 602701 FOOD 215371 211942 3429 CERTIFICATES/LICENSES 143351 143351 116709 34026 82683 18531842 14954855 3576987 0 321 403572 3840326 6939843 2278258 1712371 1745800 168437 230274 52675 82343 17851280 15589330 2501537 2261950 2621149 807744 1093258 388027 11990074 15137811 2108317 1872889 2027609 1909228 113631 950732 4249557 4732849 X 7644941 10340279 95576 64683 7740517 10404962 11990074 15137811 2660648 3797 0 X X 0 1 X 1 1 1 X 0 0 0 0 0 0 0 0 1 673 673 0 PART II-B, LINE 1: IN-DIRECT LOBBYING ACTIVITIES VIA MINNESOTA HOSPITAL ASSOCIATION AND AMERICAN HOSPITAL ASSOCIATION DUES. 1 14159 0 5169 8990 1 X 63026 1657 64683 61156 1870 63026 57383 3773 61156 59574 -2191 57383 54681 4893 59574 0.00000 0.77300 0.22700 0 0 12985 12985 9762104 8743872 1018232 8076191 6845458 1230733 2261950 RIGHT OF USE LEASE 49795 THIRD PARTY PAYOR SETTLEMENTS 900937 950732 X 20597506 3797 3797 20593709 598781 598781 21192490 17933061 3920 3920 17929141 602701 602701 18531842 PART IV, LINE 1B: A SMALL AUXILIARY OPERATES UNDER THE HOSPITAL'S EIN. PART IV, LINE 2B: THE CENTER HOLDS FUNDS UNDER AN AGENCY RELATIONSHIP FOR THE RESIDENTS OF THE NURSING FACILITY. PART X, LINE 2: THE CENTER IS ORGANIZED AS A MINNESOTA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE CENTER UNDERGOES AN ANNUAL ANALYSIS OF ITS VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THESE POSITIONS BEING UPHELD UPON EXAMINATION WITH RELEVANT TAX AUTHORITIES, AS DEFINED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE CENTER BELIEVES THAT IT IS COMPLIANT WITH ALL IRS TAX REGULATIONS AND AS OF SEPTEMBER 30, 2025 AND 2024 HAS NOT RECORDED LIABILITIES FOR INCOME TAXES. THE CENTER WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX LIABILITIES IN INCOME TAX EXPENSE IF INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE ACCOUNTS 602,701. FUNDRAISING EVENT EXPENSES -3,920. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 3,920. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR UNCOLLECTIBLE ACCOUNTS 602,701. GOLF TOURNAMENT 26410 26410 2106 1814 26410 26410 2106 1814 3920 -3920 1 1 X 1 X 1 X 1 1 0 1 1 26977 26977 0.00150 1191177 3275822 0 0.00000 1218154 3275822 26977 0.00150 6155535 5116046 1039489 0.05610 10970885 8918049 2052836 0.11080 17126420 14034095 3092325 0.16690 18344574 17309917 3119302 0.16840 0 602701 0 2604597 3445219 -840622 X 1 1 1 1 KITTSON MEMORIAL HEALTHCARE CENTER 1010 SOUTH BIRCH AVENUE HALLOCK MN 56728 HTTPS://KITTSONHC.ORG/SERVICES/PATIENT 371450 X X X X KITTSON MEMORIAL HEALTHCARE CENTER 1 0 0 1 X X X X X X X X 24 1 0 1 1 X HTTPS://KITTSONHC.ORG/WHO-WE-ARE/CHNA.HTML X 1 24 1 HTTPS://KITTSONHC.ORG/WHO-WE-ARE/CHNA.HTML 0 1 X 100.000000000000 200.000000000000 X X 1 1 X X X X 1 X HTTPS://KITTSONHC.ORG/SERVICES/PATIENT-FINANCIAL-SERVICES/ X HTTPS://KITTSONHC.ORG/SERVICES/PATIENT-FINANCIAL-SERVICES/ X HTTPS://KITTSONHC.ORG/SERVICES/PATIENT-FINANCIAL-SERVICES/ X X X X X 1 X 0 X X 1 X 0 0 KITTSON MEMORIAL HEALTHCARE CENTER PART V, SECTION B, LINE 5: THE 2025 KITTSON HEALTHCARE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA)/IMPLEMENTATION PLAN (IP) AND THE JOINT KITTSON COUNTY COMMUNITY HEALTH ASSESSMENT (CHA)/COMMUNITY HEALTH IMPROVEMENT PLAN (CHIP) PROCESS BEGAN BY FORMING A WORKGROUP WITHIN KITTSON HEALTHCARE LED BY ANDREA SWENSON, CHIEF EXECUTIVE OFFICER AND JEANNA KUJAVA, PUBLIC HEALTH DIRECTOR. THE WORKGROUP ALSO INCLUDED THE FOLLOWING MEMBERS KALIE BJERKE, CURRENT HOSPITAL DIRECTOR OF NURSES, KIRK SUTTON, PREVIOUS HOSPITAL DIRECTOR OF NURSES, LAURA HANSON, NURSING HOME DIRECTOR OF NURSES, JODEE SUGDEN, HOME HEALTH & ASSISTED LIVING ADMINISTRATOR, AND JEN PETERSON, CLINIC MANAGER. PATRICK OLSON, DATA SPECIALIST, HEALTHY QUIN COUNTIES COMMUNITY HEALTH BOARD PROVIDED SECONDARY DATA AND JACEY SPAETH, PUBLIC HEALTH PROJECT CORP VOLUNTEER ASSISTED. THE 2025 SURVEY QUESTIONS REFLECTED IDENTICAL QUESTIONS ASKED FROM THE 2022 SURVEY WITH A FEW ADDITIONAL QUESTIONS ADDED. THIS WAS INTENTIONAL IN ORDER TO CREATE COMPARISON DATA. THE SURVEY SOFTWARE POPULATED THE SURVEY QUESTIONS AND CAPTURED ZIP CODE DATA. THE SURVEY TOOL WAS TITLED 2025 KITTSON COUNTY COMMUNITY HEALTH NEEDS ASSESSMENT SURVEY. MULTIPLE FORMATS OF THE SURVEY WERE CREATED AND INCLUDED A QR CODE, WEB LINK AND PAPER COPIES IN ORDER TO CAPTURE A HIGH RATE OF COMPLETION. A PAID AD WAS PUBLISHED IN THE NORTH STAR NEWS WEEKLY NEWSPAPER AND THE KITTSON COUNTY ENTERPRISE FOLLOWED BY SCHEDULED SOCIAL MEDIA POSTS. THE PUBLIC EDUCATION CAMPAIGN EDUCATED THE COMMUNITY ABOUT THE IMPORTANCE OF COMPLETING THE ASSESSMENT. PAPER COPIES OF THE SURVEY WERE PROVIDED TO AREA SENIOR CENTERS OR COMMUNITY CENTERS LOCATED IN THE LARGEST CITIES OF HALLOCK, LANCASTER, KARLSTAD, LAKE BRONSON AND KENNEDY AND SERVED AS AN AGE FRIENDLY APPROACH. THE PAPER SURVEYS ALSO ALLOWED FOR GATHERING INPUT FROM INDIVIDUALS WITH LIMITED TECHNOLOGY SKILLS OR THAT LACKED ACCESS TO THE INTERNET. EMPLOYEES OF KITTSON HEALTHCARE REFLECT EACH CITY IN KITTSON COUNTY. EMPLOYEES WERE THEREFORE ENGAGED IN THE ASSESSMENT PROCESS IN A VARIETY OF WAYS. EDUCATION ABOUT THE ASSESSMENT PROCESS WAS INCLUDED ON THE AGENDA OF MULTIPLE MONTHLY DEPARTMENT MANAGER MEETINGS IN ORDER TO GARNER SUPPORT AND DEPARTMENT LEVEL UNDERSTANDING OF THE CHNA/CHA PROCESS AND PURPOSE. DEPARTMENT MANAGERS PROMOTED SURVEY COMPLETION AND EMPLOYEES WERE ENCOURAGED TO VOLUNTEER AT THE KITTSON COUNTY FAIR BOOTH DURING WORK TIME. THE SURVEY QR CODE AND LINK WAS PRINTED AND SHARED BY THE BUSINESS OFFICE IN MONTHLY BILLING MAILINGS. THE SURVEY WAS AVAILABLE AT THE FRONT DESK OF THE BUSINESS OFFICE AND THE CLINIC. SURVEY QR CODE AND LINK WAS PRINTED AND SHARED VIA INTERDEPARTMENTAL MAILBOXES AT THE THREE PUBLIC SCHOOL DISTRICTS AS WELL AS THE KITTSON COUNTY COURTHOUSE. JACEY SPAETH AND JEANNA KUJAVA UPLOADED THE PAPER SURVEY RESULTS INTO THE SURVEY MONKEY SOFTWARE WHERE ALL OF THE RESULTS WERE TABULATED TOGETHER AND ANONYMOUS. THE GOAL WAS TO CAPTURE A MINIMUM OF 100 RETURNED SURVEYS. THE SURVEY WAS OPEN STARTING JANUARY 2025 AND CLOSED MAY 2025 AFTER ACHIEVING THE GOAL OF 104 SURVEYS COLLECTED. THE WORKGROUP MET REGULARLY UP TO MONTHLY, PROVIDED ESSENTIAL FEEDBACK THROUGHOUT THE DURATION OF THE PROCESS AND ATTENDED WORKGROUP MEETINGS AS SCHEDULING WOULD ALLOW. THE WORKGROUP MADE THE DECISION TO PRIORITIZE PROMOTION OF THE SURVEY TOOL OVER CONDUCTING FOCUS GROUPS AND KEY INFORMANT INTERVIEWS BASED UPON STAFF CAPACITY, WORKLOAD AND PROJECT BUDGET. THE PUBLIC HEALTH CORP VOLUNTEER PROJECT COORDINATOR STAFF TIME, FOUNDATIONAL PUBLIC HEALTH CAPABILITY GRANT FUNDING AND KITTSON HEALTHCARE IN KIND STAFF TIME WAS UTILIZED TO SUPPORT THE ASSESSMENT PROCESS. KITTSON COUNTY BUCKS WERE GIVEN AWAY AS A DRAWING AT THE KITTSON COUNTY FAIR AS AN INCENTIVE TO VOTE FOR TOP HEALTH PRIORITIES. THE WORKGROUP REVIEWED THE SURVEY RESULTS AND ORGANIZED THEM INTO FIVE PRIORITIES. NEXT, JEN PETERSON, RN CLINIC MANAGER INCLUDED THE IDENTIFIED PRIORITIES ON THE NEXT STANDING MEDICAL STAFF MEETING FOR DISCUSSION WITH THE KITTSON HEALTHCARE MEDICAL PROVIDERS. THE KITTSON HEALTHCARE MEDICAL DIRECTOR AND HEALTHCARE PROVIDERS REVIEWED THE FIVE PRIORITIES, AND OFFERED FEEDBACK. THERE WAS CONSENSUS AMONG THE MEMBERS OF THE WORKGROUP AND MEMBERS OF THE MEDICAL STAFF TO MOVE FORWARD WITH PUBLIC ENGAGEMENT TO REDUCE THE FIVE PRIORITIES DOWN TO THREE PRIORITIES THAT WOULD THEN GUIDE THE IMPLEMENTATION PLAN. USING A PAPER VOTE OR BALLOT BASED SURVEY, THE PUBLIC VOTED FOR THEIR TOP THREE OF THE FIVE PRIORITIES SELECTED BY THE WORKGROUP AND THE MEDICAL STAFF. THROUGH AN INTERACTIVE DISPLAY BOOTH AT THE KITTSON COUNTY FAIR, THE PUBLIC WAS ENGAGED TO PARTICIPATE. THE THEME WAS "THE PATH TO WELLNESS AND INCLUDED A FIND AND SEEK ACTIVITY FOR CHILDREN AS WELL AS A DRAWING TO WIN KITTSON COUNTY BUCKS FOR INDIVIDUALS WHO INCLUDED THEIR NAME AND CONTACT INFORMATION IN CONJUNCTION WITH THEIR VOTE. KITTSON HEALTHCARE EMPLOYEES DECORATED A DOUBLE BOOTH SPACE WITH A FUN OUTDOOR TRAIL THEME AND INCLUDED WHITE LIGHTS, PICNIC TABLE, STUFFED ANIMALS AND A FIRE PIT DISPLAY. KITTSON HEALTHCARE EMPLOYEES VOLUNTEERED WITH THE BOOTH SET UP/TAKE DOWN AS WELL AS ENGAGING THE PUBLIC AS THEY VISITED THE BOOTH THROUGHOUT THE KITTSON COUNTY FAIR JULY 17-20, 2025. OVER FIFTY-NINE YOUTH INTERACTED BY COMPLETING A FIND AND SEEK ACTIVITY CARD WHILE ONE HUNDRED AND ONE MEMBERS OF THE PUBLIC AGED 16 AND OLDER CAST THEIR VOTE FOR THEIR PRIORITIES. THE BREAKDOWN OF VOTES CONSISTED OF SOME PEOPLE ONLY VOTING FOR ONE PRIORITY AND OTHERS VOTING FOR THREE PRIORITIES FROM THE OPTIONS LISTED. THE FIVE HEALTH PRIORITY TOPICS WERE STROKE, DIABETES INCLUDING OBESITY, SMOKING INCLUDING VAPING, HEART HEALTH AND MENTAL HEALTH. THE TOP THREE PRIORITIES BASED UPON THE TOTAL POTENTIAL NUMBER OF VOTES OF 303, THE TOP THREE PRIORITIES WERE CALCULATED AND DETERMINED TO BE: 1). MENTAL HEALTH-84 VOTES (28% OF THE TOTAL VOTES) 2). HEART HEALTH-68 VOTES (22% OF THE TOTAL VOTES) 3). DIABETES INCLUDING OBESITY-68 VOTES (21% OF THE TOTAL VOTES) THE COMMUNITY'S MOST PRESSING CONCERNS WILL GUIDE FUTURE PLANNING, PROGRAMMING, AND RESOURCE ALLOCATION EFFORTS THROUGH A COORDINATED HOSPITAL IMPLEMENTATION PLAN AND PUBLIC HEALTH IMPROVEMENT PLAN.PARTICIPANT PROFILE AND COMMUNITY ALIGNMENTAS PART OF ITS 2025 COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA), A CONVENIENCE SURVEY WAS CONDUCTED TO GATHER LOCAL INPUT, WITH 104 PARTICIPANTS RESPONDING. WHEN COMPARED TO THE 2023 AMERICAN COMMUNITY SURVEY (ACS) 5-YEAR ESTIMATES, THE 2025 CHNA SAMPLE INCLUDED A HIGHER PROPORTION OF RESPONDENTS WITH COLLEGE AND GRADUATE-LEVEL EDUCATION, A GREATER NUMBER OF OLDER ADULTS, AND A SIGNIFICANTLY LARGER SHARE OF FEMALE PARTICIPANTS. RACIAL AND ETHNIC REPRESENTATION CLOSELY MIRRORED KITTSON COUNTY DEMOGRAPHICS, WITH MOST RESPONDENTS IDENTIFYING AS WHITE AND NON-HISPANIC OR LATINO (U.S. CENSUS BUREAU, 2023).COMPARING SURVEY RESULTS WITH THE ACS DATA IS ESSENTIAL FOR UNDERSTANDING HOW WELL THE PARTICIPANTS REFLECT THE BROADER COMMUNITY. RECOGNIZING DEMOGRAPHIC DIFFERENCES HELPS TO ENSURE THAT THE VOICES OF ALL RESIDENTS ARE CONSIDERED, ESPECIALLY THOSE WHO MAY BE UNDERREPRESENTED IN THE SURVEY. THIS COMPARISON SUPPORTS MORE EQUITABLE DECISION-MAKING BY IDENTIFYING WHOSE PERSPECTIVES ARE INCLUDED AND WHERE ADDITIONAL OUTREACH IS NEEDED TO ENSURE EVERYONE HAS A VOICE.THE 2025 CHNA SURVEY OFFERS VALUABLE, TIMELY INSIGHT INTO THE PRIORITIES AND EXPERIENCES OF LOCAL RESIDENTS. WHILE NO SINGLE DATA SOURCE CAN CAPTURE EVERY PERSPECTIVE, THE INCLUSION OF SECONDARY DATA HELPS PROVIDE IMPORTANT CONTEXT. THE 2022 CHNA RESULTS ARE REFERENCED TO HIGHLIGHT HOW THE POPULATION CAPTURED IN THE 2022 SURVEY DIFFERS FROM THE 2025 SAMPLE. THE COMPARISON BETWEEN THE 2022 CHNA AND THE 2025 CHNA ISN'T MEANT TO EVALUATE ONE SURVEY OVER ANOTHER, BUT TO HIGHLIGHT HOW DIFFERENCES IN SURVEY PARTICIPANTS MAY AFFECT RESULTS. VARIATIONS MAY REFLECT WHO RESPONDED RATHER THAN ACTUAL CHANGES IN COMMUNITY NEEDS. BY EXAMINING MULTIPLE DATA SOURCES OVER TIME, WE CAN DISTINGUISH REAL TRENDS FROM DATA NOISE, LEADING TO MORE ACCURATE INSIGHTS AND INCLUSIVE PLANNING. KITTSON MEMORIAL HEALTHCARE CENTER PART V, SECTION B, LINE 6B: THE HOSPITAL CONDUCTED ITS CHNA IN COLLABORATION WITH KITTSON COUNTY PUBLIC HEALTH. KITTSON MEMORIAL HEALTHCARE CENTER PART V, SECTION B, LINE 11: KITTSON HEALTHCARE IS ADDRESSING THE SIGNIFICANT COMMUNITY HEALTH NEEDS IDENTIFIED THROUGH ITS 2025 COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) AND IMPLEMENTATION PLAN IN COLLABORATION WITH KITTSON HEALTHCARE PUBLIC HEALTH, THE HEALTHY QUIN COUNTIES COMMUNITY HEALTH BOARD, COMMUNITY ORGANIZATIONS, AND LOCAL HEALTHCARE PROVIDERS. THE 2025 CHNA IDENTIFIED MENTAL HEALTH, HEART HEALTH, AND DIABETES INCLUDING OBESITY AS THE HIGHEST-PRIORITY COMMUNITY HEALTH NEEDS BASED ON COMMUNITY SURVEY RESPONSES, PROVIDER INPUT, PUBLIC VOTING RESULTS, AND SECONDARY HEALTH DATA.TO ADDRESS MENTAL HEALTH, KITTSON HEALTHCARE CONTINUES TO SUPPORT ACCESS TO BEHAVIORAL HEALTH SERVICES THROUGH PARTNERSHIPS WITH ALLUMA FOR COMMUNITY MENTAL HEALTH COUNSELING SERVICES AND RURAL PSYCHIATRY ASSOCIATES FOR PSYCHIATRIC AND MENTAL HEALTH TELEHEALTH SERVICES. KITTSON HEALTHCARE ALSO WORKS WITH PUBLIC HEALTH AND COMMUNITY PARTNERS TO INCREASE AWARENESS OF MENTAL HEALTH RESOURCES, IMPROVE ACCESS TO SERVICES, AND SUPPORT EARLY IDENTIFICATION AND INTERVENTION EFFORTS.TO ADDRESS HEART HEALTH, KITTSON HEALTHCARE PROVIDES LOCAL ACCESS TO PRIMARY CARE, EMERGENCY SERVICES, CARDIAC REHABILITATION SERVICES, DIAGNOSTIC TESTING, PREVENTIVE SCREENINGS, PATIENT EDUCATION, AND CHRONIC DISEASE MANAGEMENT SERVICES. KITTSON HEALTHCARE WILL CONTINUE TO PROMOTE ACTIVITIES THAT ENCOURAGE CARDIOVASCULAR RISK REDUCTION THROUGH HEALTHY LIFESTYLE CHOICES, ROUTINE SCREENINGS, AND COMMUNITY EDUCATION EFFORTS.TO ADDRESS DIABETES INCLUDING OBESITY, KITTSON HEALTHCARE PROVIDES PRIMARY CARE SERVICES, DIABETES EDUCATION RESOURCES, NUTRITIONAL COUNSELING OPPORTUNITIES, PREVENTIVE SCREENINGS, AND CHRONIC DISEASE MANAGEMENT SERVICES. KITTSON HEALTHCARE WILL CONTINUE COLLABORATING WITH PUBLIC HEALTH AND COMMUNITY PARTNERS TO SUPPORT HEALTHY EATING, PHYSICAL ACTIVITY, OBESITY PREVENTION, AND IMPROVED DIABETES MANAGEMENT AMONG RESIDENTS OF THE SERVICE AREA.ADDITIONAL HEALTH NEEDS IDENTIFIED DURING THE ASSESSMENT PROCESS INCLUDED STROKE AND SMOKING/VAPING. THESE NEEDS WERE CONSIDERED DURING THE PRIORITIZATION PROCESS BUT WERE NOT SELECTED AS PRIMARY IMPLEMENTATION PRIORITIES DUE TO LIMITED ORGANIZATIONAL RESOURCES AND BECAUSE MANY STRATEGIES ADDRESSING HEART HEALTH AND DIABETES/OBESITY ARE EXPECTED TO POSITIVELY INFLUENCE STROKE-RELATED RISK FACTORS. LIKEWISE, SMOKING AND VAPING PREVENTION EFFORTS MAY BE INCORPORATED INTO BROADER PREVENTION, EDUCATION, AND WELLNESS INITIATIVES AS RESOURCES ALLOW.KITTSON HEALTHCARE AND KITTSON HEALTHCARE PUBLIC HEALTH DEPARTMENT WILL MONITOR PROGRESS TOWARD IMPLEMENTATION PLAN OBJECTIVES, EVALUATE OUTCOMES, AND MODIFY STRATEGIES AS APPROPRIATE DURING THE THREE-YEAR IMPLEMENTATION PERIOD TO ADDRESS THE HEALTH NEEDS OF THE COMMUNITY.IMPLEMENTATION STRATEGY RECOMMENDATIONSKITTSON HEALTHCARE AND KITTSON HEALTHCARE PUBLIC HEALTH DEPARTMENT WILL LEAD THE IMPLEMENTATION PLAN FOR IMPROVING THE HEALTH OF THE COMMUNITY BY MONITORING AND MEASURING PROGRESS, AND IMPACT OF OBJECTIVES, MODIFY AND ADJUST OBJECTIVES AS NEEDED TO ALIGN WITH REQUIRED STATE STANDARDS AND METRICS, AND IDENTIFY OPPORTUNITIES FOR ENGAGING ADDITIONAL PARTNERS AND THE COMMUNITY OVER THE NEXT THREE YEARS.WHILE MULTIPLE HEALTH MEASURES WERE INVESTIGATED AND WILL CONTINUE TO BE EXPLORED, THE TOP COMMUNITY CONCERNS FOR THE 2025 IMPLEMENTATION PLAN AS VOTED UPON BY COMMUNITY MEMBERS INCLUDED;- MENTAL HEALTH- HEART HEALTH- DIABETES INCLUDING OBESITYIN ORDER TO MOVE FORWARD, IT WILL BE ESSENTIAL TO CONTINUE THE COMMUNITY CONVERSATION RELATED TO IMPROVING THE OVERALL HEALTH OF KITTSON COUNTY. WHILE THIS IMPLEMENTATION PLAN HAS ESTABLISHED STEPS TOWARD IMPROVED HEALTH, IT WILL REQUIRE A PERSONAL COMMITMENT BY EACH INDIVIDUAL TO ENGAGE IN THE PROCESS IN ORDER TO ACHIEVE IMPROVED PHYSICAL AND MENTAL HEALTH OF KITTSON COUNTY. 1 1 - KITTSON MEMORIAL CLINIC OF KARLSTAD 205 ROOSEVELT AVENUE WEST KARLSTAD MN 56372 RURAL HEALTH CLINIC PART I, LINE 3C: KITTSON HEALTHCARE UTILIZES FPG IN DETERMINING ELIGIBILITY. PART I, LINE 6A: THE ANNUAL COMMUNITY BENEFIT REPORT IS MADE AVAILABLE UPON REQUEST. PART I, LINE 7: THE ORGANIZATION USED THE COST TO CHARGE RATIO FROM WORKSHEET 2 FROM THE IRS TO CALCULATE THE AMOUNTS IN LINE 7B AND USED ACTUAL COSTS TO CALCULATE THE AMOUNTS IN LINES 7G AND 7I. PART I, LINE 7G: SUBSIDIZED HEALTH SERVICES INCLUDED IN PART I, LINE 7G INCLUDE COSTS AND REVENUES ASSOCIATED WITH HALLOCK RURAL HEALTH CLINIC, KARLSTAD RURAL HEALTH CLINIC, EMERGENCY ROOM SERVICES, CARDIAC REHABILITATION SERVICES, THE SKILLED NURSING FACILITY, ADULTS & PEDIATRICS, MEDICAL SUPPLIES, AND OBSERVATION BEDS. PART I, LN 7 COL(F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25(A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $602,701. PART II, COMMUNITY BUILDING ACTIVITIES: KITTSON HEALTHCARE SUPPORTS ACTIVITIES THAT STRENGTHEN THE COMMUNITY AND ENHANCE THE QUALITY OF LIFE OF AREA RESIDENTS. KITTSON HEALTHCARE MANAGERS, IN PARTNERSHIP WITH THE KITTSON MEMORIAL AUXILIARY, DELIVER COMMUNITY MEALS ON WHEELS FOR TWO MONTHS EACH YEAR, HELPING SUPPORT LOCAL RESIDENTS AND COMMUNITY-BASED SERVICES. KITTSON HEALTHCARE ALSO PROVIDES FINANCIAL CONTRIBUTIONS TO HELP FUND "AFTER PROM PARTY" EVENTS AT TWO AREA PUBLIC SCHOOLS. THESE EVENTS SUPPORT SAFE, SUBSTANCE-FREE ACTIVITIES FOR AREA STUDENTS FOLLOWING THEIR SCHOOL PROMS AND DEMONSTRATE KITTSON HEALTHCARE'S COMMITMENT TO THE WELL-BEING AND VITALITY OF THE COMMUNITIES IT SERVES. PART III, LINE 2: IN EVALUATING THE COLLECTABILITY OF PATIENT AND RESIDENT ACCOUNTS RECEIVABLE, THE CENTER ANALYZES ITS COLLECTION 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 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 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. PART III, LINE 3: THE ORGANIZATION HAS NOT IDENTIFIED A METHOD TO REASONABLY ESTIMATE THE PORTION OF OUR BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER OUR FINANCIAL ASSISTANCE POLICY. PART III, LINE 4: SEE THE "PATIENT AND RESIDENT RECEIVABLES" SECTION IN NOTE 1 (PAGE 15) TO THE FINANCIAL STATEMENTS FOR INFORMATION ABOUT THE CALCULATION OF BAD DEBT EXPENSE. PART III, LINE 8: THE MEDICARE SHORTFALL REPORTED IN PART III, LINE 7 IS DUE TO THE NON-ALLOWABLE/NON-REIMBURSABLE COSTS PER THE MEDICARE COST REPORT AND WOULDN'T NECESSARILY BE CONSIDERED COMMUNITY BENEFIT IN NATURE.THE MEDICARE ALLOWABLE COSTS REPORTED IN PART III, LINE 6 WERE DERIVED USING THE FY 2025 FILED MEDICARE COST REPORT. PART III, LINE 9B: COLLECTION EFFORTS ARE MADE BY CONTACTING THE PATIENT THROUGH WRITTEN CORRESPONDENCE. IF, THROUGHOUT ANY COMMUNICATION WITH THE PATIENT, THE COLLECTOR AND PATIENT DISCUSS THAT THE PATIENT IS NOT ABLE TO AFFORD PAYMENTS AS REQUIRED BY OUR POLICY, THE PATIENT IS ENCOURAGED TO APPLY FOR COMMUNITY CARE. AN APPLICATION, PLAIN LANGUAGE SUMMARY, AND FAP ARE SENT TO THE PATIENT TO REVIEW AND COMPLETE. ACCORDING TO FEDERAL POVERTY GUIDELINES, THE PATIENT MAY QUALIFY FOR ALL OR A PERCENT OF CHARGES WRITTEN OFF THEIR ACCOUNT. ADDITIONAL INFORMATION IS OFFERED TO HELP THEM APPLY FOR STATE FUNDED PROGRAMS. PART VI, LINE 2: PUBLIC HEALTH CONDUCTS A COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA). THIS INFORMATION IS THEN SHARED WITH FACILITY MANAGEMENT AND THE BOARD OF DIRECTORS. GOING FORWARD, A CHNA WILL BE CONDUCTED EVERY THREE YEARS TO MAKE THIS ASSESSMENT.IN ADDITION TO CONDUCTING THE CHNA EVERY THREE YEARS, KITTSON INFORMALLY LISTENS TO THE PUBLIC'S REQUEST FOR SERVICES. KITTSON'S WEBSITE HAS A SURVEY TO HELP IDENTIFY KEY HEALTH TRENDS, CONCERNS, AND SERVICES NEEDED IN THE AREA. THROUGH OUR PUBLIC HEALTH AND SCHOOL HEALTH WORK, WE ARE CONTINUALLY ASSESSING THE HEALTH NEEDS OF THE COMMUNITY AND MEETING THE NEEDS AT THE TIME. FOR EXAMPLE, KITTSON HELD PUBLIC MEETINGS WITH COUNSELORS WHEN THE COMMUNITY HAD A NEED FOR ADDITIONAL SUPPORT AND INFORMATION REGARDING SUICIDE. PART VI, LINE 3: PATIENTS ARE INFORMED ABOUT THE AVAILABILITY OF FINANCIAL ASSISTANCE THROUGH CONSPICUOUS NOTICES ON BILLING STATEMENTS, PUBLIC DISPLAYS WITHIN ADMISSIONS AND EMERGENCY SERVICE AREAS, AVAILABILITY OF THE FINANCIAL ASSISTANCE POLICY (COMMUNITY CARE POLICY), PLAIN LANGUAGE SUMMARY AND APPLICATION ON THE HOSPITAL'S WEBSITE, AND PAPER COPIES AVAILABLE FREE OF CHARGE. PATIENTS WHO INDICATE FINANCIAL DIFFICULTY ARE PROVIDED INFORMATION REGARDING COMMUNITY CARE ELIGIBILITY AND ASSISTANCE WITH APPLYING FOR MEDICAID AND OTHER GOVERNMENTAL ASSISTANCE PROGRAMS. PART VI, LINE 4: KITTSON HEALTHCARE PRIMARILY SERVES THE RESIDENTS OF KITTSON COUNTY, WHICH IS LOCATED IN NORTHWEST MINNESOTA, WITH A POPULATION OF APPROXIMATELY 4,200. THIS IS A VERY RURAL AREA WITH 3.9 PERSONS PER SQUARE MILE. THE MEDIAN HOUSEHOLD INCOME IS $76,100 WITH 10% OF THE POPULATION BELOW POVERTY LEVELS. PERSONS 65 YEARS AND OVER REPRESENT 28.9% OF THE POPULATION KITTSON COUNTY IS DESIGNATED AS A MEDICALLY UNDERSERVED AREA FOR PRIMARY CARE. THE ORGANIZATION IS THE SOLE HOSPITAL IN THE COUNTY AND OPERATES ONE OF THE TWO NURSING HOMES IN THE COUNTY. PART VI, LINE 5: KITTSON HEALTHCARE PROMOTES THE HEALTH AND WELL-BEING OF AREA RESIDENTS THROUGH A VARIETY OF SERVICES AND ACTIVITIES. THESE INCLUDE AMBULANCE STAND-BY SERVICES AT LOCAL PUBLIC HIGH SCHOOL SPORTING EVENTS; FREE BLOOD PRESSURE CHECKS AT RURAL HEALTH CLINICS; REDUCED-COST SPORTS PHYSICALS FOR AREA ATHLETES; REDUCED-COST HEALTH SCREENINGS FOR AREA VOLUNTEER FIREFIGHTERS; REDUCED-COST DOT BUS PHYSICALS FOR AREA SCHOOLS; FREE AND REDUCED-COST CARE FOR QUALIFYING INDIVIDUALS; AND A HEALTH SERVICES INFORMATION BOOTH AT THE FOUR-DAY COUNTY FAIR.KITTSON HEALTHCARE ALSO PROVIDES ESSENTIAL HEALTHCARE SERVICES THAT PRIVATE ENTITIES MAY NOT OTHERWISE CONSIDER PROVIDING DUE TO LOW PATIENT VOLUME AND MINIMAL FINANCIAL RETURN. THESE SERVICES INCLUDE ASSISTED LIVING, NURSING HOME CARE, ELDERLY WAIVER SERVICES, HOME HEALTH SERVICES, AMBULANCE SERVICES, AND OTHER NEEDED HEALTHCARE SERVICES. KITTSON HEALTHCARE'S GOVERNING BOARD CONSIDERS THESE SERVICES ESSENTIAL TO MEETING THE HEALTHCARE NEEDS OF KITTSON COUNTY RESIDENTS AND MAINTAINING ACCESS TO CARE IN THE COMMUNITY. PART VI, LINE 7, REPORTS FILED WITH STATES MN X X X 0 0 0 0 0 0 0 0 0 SURDY JAMES CMO, EX-OFFICIO 412244 0 0 0 375 0 62250 0 32518 0 507387 0 0 0 JOHNSON JULIE A H NURSE PRACTITIONER 148076 0 109687 0 225 0 28634 0 27598 0 314220 0 0 0 PINNOCK AMANDA NURSE PRACTITIONER 123299 0 69946 0 1672 0 11695 0 37094 0 243706 0 0 0 COOK VANESSA PHYSICIAN 204527 0 0 0 255 0 6143 0 11138 0 222063 0 0 0 OLIVER KARRAH PHYSICIAN ASSISTANT 115307 0 61634 0 3561 0 26066 0 1497 0 208065 0 0 0 JOHNSON NICOLE PHARMACIST 155810 0 0 0 225 0 4681 0 35610 0 196326 0 0 0 SWENSON ANDREA CEO 150010 0 0 0 225 0 9014 0 28939 0 188188 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT AS CHAIRPERSON, THE VICE PRESIDENT, THE SECRETARY AND THE TEASURER. THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO TRANSACT ALL REGULAR BUSINESS OF THE HOSPITAL DURING THE PERIOD BETWEEN THE MEETING OF THE BOARD OF DIRECTORS, SUBJECT TO ANY PRIOR LIMITATION IMPOSED BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL ALSO ADDRESS ANY MEDICAL STAFF, PERSONNEL OR BUILDING ISSUES ON AN AS-NEEDED BASIS OR MAY REFER SUCH ISSUES TO THE FULL BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION CONTRACTED WITH EIDE BAILLY LLP TO PROVIDE CHIEF FINANCIAL OFFICER AND FINANCIAL MANAGEMENT SERVICES DURING THE TAX YEAR. SERVICES INCLUDED OVERSIGHT OF FINANCIAL REPORTING, BUDGETING, ACCOUNTING OPERATIONS, AUDIT COORDINATION, AND OTHER FINANCE FUNCTIONS CUSTOMARILY PERFORMED BY A CHIEF FINANCIAL OFFICER. NEIL FRIZZEL, WHO SERVED AS THE ORGANIZATION'S TOP FINANCIAL OFFICIAL AND IS REPORTED IN PART VII, SECTION A, WAS EMPLOYED AND COMPENSATED BY EIDE BAILLY LLP. KITTSON HEALTHCARE PAID EIDE BAILLY LLP FOR ALL CONTRACTED CFO SERVICES PROVIDED BY NEIL TO THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IN THE ASSOCIATION SHALL BE ANY NATURAL PERSON OF LEGAL AGE PURCHASING ONE OR MORE MEMBERSHIP SHARES OF THE CORPORATION FOR THE SUM OF $50.00 EACH. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE ALLOWED TO VOTE FOR MEMBERS OF THE BOARD AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CFO REVIEWED THE PROPOSED FORM 990 AND VIRTUALLY DISTRIBUTED THE FORM 990 TO THE GOVERNING BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. UPON APPROVAL BY THE GOVERNING BOARD, THE 990 WAS THEN FILED. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE BOARD'S POLICY TO AVOID ANY POSSIBLE APPEARANCE OF IMPROPRIETY OR BREACH OF THE MEMBER'S FIDUCIARY RESPONSIBILITY BY HAVING BOARD MEMBERS ANNUALLY ACKNOWLEDGE ANY POTENTIAL BUSINESS OR PERSONAL CONFLICTS IN REGARDS TO KITTSON MEMORIAL'S BUSINESS AFFAIRS. IT IS NOT THE INTENTION OF THIS POLICY TO PRECLUDE A BOARD MEMBER FROM BEING INVOLVED IN THE DISCUSSION OF A SUBJECT WHERE THE BOARD MEMBER HAS A CONFLICT OF INTEREST. HOWEVER, DISCRETION SHOULD BE EXERCISED AND THE BOARD MEMBER IS EXPECTED TO ABSTAIN FROM VOTING ON THE MATTER. THE CONFLICT OF INTEREST POLICY IS SIGNED ANNUALLY AT THE BOARD'S REGULAR MEETING IN JANUARY. THIS STATEMENT IS RETAINED BY THE PRESIDENT AND A COPY FILED IN THE CEO'S OFFICE. THE PRESIDENT IS RESPONSIBLE TO CALL INTO QUESTION A POSSIBLE CONFLICT OF INTEREST OF A PARTICULAR BOARD MEMBER WHEN APPLICABLE IN THE EVENT THE BOARD MEMBER DOES NOT DECLARE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE CEO'S COMPENSATION IS DETERMINED BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS. THE GOVERNING BOARD REVIEWS SALARY SURVEY INFORMATION FROM THE MN HOSPITAL ASSOCIATION AND OFFERS COMPETITIVE WAGES BASED ON THE SURVEY. THE DOCUMENTATION OF SUCH DECISION IS RECORDED AND FILED ON THE EMPLOYEE'S HR FILE. OTHER OFFICERS' COMPENSATION IS DETERMINED BY THE CEO. THE CEO REVIEWS SALARY SURVEY INFOMRATION FROM THE MN HOSPTIAL ASSOCIATION AND OFFERS THE KEY EMPLOYEE'S COMPETITIVE WAGES BASED ON THE SURVEY. THE DOCUMENTATION OF SUCH DECISION IS RECORDED AND FILED ON THE EMPLOYEE'S HR FILE. COMPENSATION WAS LAST REVIEWED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 KITTSON MEMORIAL HOSPITAL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 4,324,193. MANAGEMENT AND GENERAL EXPENSES 132,311. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,456,504. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.