2026-09-16T12:42:57-05:00 2024-12-31 423603499 Eide Bailly Advisory LLC 4585 Coleman St Ste 200 Bismarck ND 585034101 990 2024-01-01 450458242 Southwest Healthcare Services SOUT 7015235555 802 2nd St NW Bowman ND 58623 Dennis Goebel CEO 7015235555 2026-09-08 1 1 Lisa Chaffee P00193453 7012551091 2026-09-05 2024 X Dennis Goebel 802 2nd St NW Bowman ND 58623 17887666 0 X www.swhealthcare.net X 2000 ND Southwest Healthcare Services is organized to provide quality health care services. 9 8 160 150 0 0 1364967 714702 15824025 16795068 59665 110393 54577 23359 17303234 17643522 0 0 0 0 6744037 7196870 0 0 14557 10276260 11318974 17020297 18515844 282937 -872322 32662455 31888276 26090919 25957689 6571536 5930587 X Guided by faith-based leadership, we are a family of specialists, each performing a unique service. With a spirit of compassion, we provide excellence in healthcare to those we are privileged to serve. 0 0 15564036 16795804 Southwest Healthcare Services' Mission Statement is "Guided by Faith, we provide excellent care for those we are privileged to serve!". We are in Bowman, North Dakota, and operate a 35-bed critical access hospital, offering a range of outpatient services including lab work, radiology, and various therapies. Additionally, we support the community with a rural health clinic, 12-unit assisted living facility, 12-unit independent living apartment complex, and ambulance services. We provide care to our long-term nursing home residents in our Swingbed unit. Southwest Healthcare Services is a private, nonprofit organization dedicated to providing quality healthcare for over 5,500 residents in seven rural communities in the southwest corner of North Dakota and the northwest corner of South Dakota. Southwest Healthcare Services operates a full-time emergency room and provides emergency care regardless of ability to pay. The facility has achieved Level IV Trauma designation with physician staffed emergency services available 24 hours a day, seven days a week. Our organization is one of the most important economic assets in the region. Services provided in 2024 demonstrated the strong need for Southwest Healthcare Services. Our rural health clinic had over 5,973 patient encounters and the hospital recorded 770 emergency room visits.Southwest Healthcare Services also provides non-emergency services to the community making these services accessible to the community through participation in government programs like Medicare and Medicaid and our own charity care program. Services are provided to all individuals regardless of individual status. Southwest Healthcare Services charity care program provides discounted and free services to patients that are unable to be fully responsible for the cost of the health care they receive. We are committed to responding to the increasing number of patients who are under-insured or without insurance and who need to seek healthcare services at our facility. To fulfill its mission of community service, we provide care to these patients who meet certain criteria under its charity care policy without charge or at amounts less than its established rates. Because we do not pursue collection of amounts determined to qualify as charity care, they are not reported as patient and resident service revenue. The estimated cost of providing charity care for the year ended December 31, 2024 was $93,000 calculated by multiplying the ratio of cost to gross charges by the gross uncompensated charges associated with providing charity care to patients. 15564036 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 45 0 1 160 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X Allison Pretzer 7015235159 802 2nd St NW Bowman ND 58623 Andrew Weiss President (Jan-Jun) 1.00 X X 0 0 0 Jordan Anderson - VP (Jan-Jun)/President (Jul-Dec) 1.00 X X 0 0 0 Wendy Stuber - Trustee (Jan-Jun)/ VP (Jul-Dec) 1.00 X X 0 0 0 Laurie Braaten Secretary 1.00 X X 0 0 0 Chanell Walby Trustee 1.00 X 0 0 0 Christine Peterson NP full year)/Trustee (Jan-Jun) 40.00 X 185062 0 0 Connie Gaebe Trustee 1.00 X 0 0 0 Breanne Beylund Trustee 1.00 X 0 0 0 Anne Gruber Trustee 1.00 X 0 0 0 Jim Erk Trustee (Jul-Dec) 1.00 X 0 0 0 Matt Burke Trustee (Jul-Dec) 1.00 X 0 0 0 Dennis Goebel CEO 40.00 X 252170 0 14348 Amanda Loughman CFO 40.00 X 129931 0 15560 Tim Adams Physician 40.00 X 424106 0 0 Roy Cordy Physician 40.00 X 396586 0 0 Patricia Gilbert Physicians Assistant 40.00 X 140264 0 2513 Kurt Datz Physician 10.00 X 130001 0 0 Jennifer Jahner Rehab Superviser 40.00 X 119974 0 0 1778094 0 32421 10 0 1 0 MICIL LLC 2908 Dortmund Drive Bismarck ND 58504 Nursing Coverage 589676 Psychiatric Medical Care LLC PO Box 734606 Dallas TX 75373 Behavioral Health Coverage 491615 E R Gard Corp PO Box A Bowman ND 58623 Physician Coverage 424106 Roy Cordy MD 2100 S Ocean Dr 14G Fort Lauderdale FL 33316 Physician Coverage 396586 LRS Healthcare PO Box 850349 Minneapolis MN 55485 Nursing Coverage 356223 9 35958 180109 498635 714702 Patient & Resident Service Revenu 621110 15859344 15859344 Pharmacy Revenue 456110 866792 866792 Supporting Revenue 900099 68932 68932 16795068 31799 31799 309434 230840 78594 78594 78594 35927 35958 13304 22623 22623 736 0 736 736 17643522 16795804 0 133016 X 624121 190593 433528 107942 84057 23885 5268296 4513354 754942 763379 544947 218432 433132 352118 81014 5564 5564 96212 96212 6150752 5330449 820303 75442 75442 274250 191661 82589 361974 325335 36639 72489 68087 4402 423281 423281 2228637 2102125 126512 118224 118224 Medical Supplies 1230228 1230228 Dietary Food and Supple 181181 181181 Dues & Subscriptions 66059 24708 41351 34681 1912 18212 14557 18515844 15564036 2937251 14557 2416857 1498878 2428630 2348893 373998 491422 126785 131064 50116343 28102586 23467915 22013757 2637108 3008860 1211162 2395402 32662455 31888276 1082024 1958792 23885 24269 24787214 23796469 197796 178159 26090919 25957689 X 5492513 4646251 1079023 1284336 6571536 5930587 32662455 31888276 X -872322 32491 198882 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 22160 9029 14557 16632 1 X 118258 14143 132401 102225 16033 118258 127112 -24887 102225 127112 14308 14308 127112 127112 10556 10556 127112 0.00000 0.96005 0.03995 1 0 75488 75488 41552169 21112789 20439380 8182703 6989797 1192906 305983 305983 22013757 Other Assets 10000 Receiveable from Sunrise Foudation 1151935 Estimated Third-Party Payor Settlement 1063523 Right of Use Asset 169944 2395402 Right of Use Liability 178159 178159 X 17873642 32491 193354 225845 17647797 -4275 -4275 17643522 18514591 13304 13304 18501287 14557 14557 18515844 Part IV, Line 1b: Southwest Healthcare Services has an auxiliary that operates under the same EIN as Southwest Healthcare Services. Part IV, Line 2b: Southwest acts as custodian for the funds of residents. These funds are included in cash and accounts payable in the financial statements. Resident trust funds totaled $1,603 and $1,219 and assisted living security deposits totaled $22,666 at December 31, 2024 and 2023. Part V, Line 4: Endowments held and administered by Southwest Healthcare Services: The principal of $127,112 is permanently restricted. The earnings from the principal balance are for hospital operations and to support assisted living, as necessary. From time to time, certain donor-restricted endowment funds may have fair values less than the amounts required to be maintained by donors or law (underwater endowments). Southwest has interpreted UPMIFA to permit spending from underwater endowments in accordance with prudent measures required under law. At December 31, 2023, funds with original gift values of $127,112, fair values of $118,258, and deficiencies of $8,854 were reported in net assets with donor restrictions. These amounts were fully recovered during December 31, 2024 due to favorable market fluctuations. Part X, Line 2: Southwest 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. Southwest 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. Part XI, Line 2d - Other Adjustments: Change in Sunrise Receivable 193,354. Part XI, Line 4b - Other Adjustments: Auxiliary Revenue 9,029. Fundraising Expenses reported in Revenue on Form 990 -13,304. Part XII, Line 2d - Other Adjustments: Fundraising Expenses reported in Revenue on Form 990 13,304. Part XII, Line 4b - Other Adjustments: Auxiliary Expenses 14,557. Celebrity Waiter 71885 35958 35927 2450 3007 725 5142 250 1730 71885 35958 35927 2450 3007 725 5142 250 1730 13304 22623 1 1 X 1 X 1 X 1 1 1 0 1 1 93000 93000 0.00500 495127 295667 199460 0.01080 588127 295667 292460 0.01580 26380 3950 22430 0.00120 4137448 3035433 1102015 0.05950 4163828 3039383 1124445 0.06070 4751955 3335050 1416905 0.07650 3 100 23152 5625 17527 0.00090 3 100 23152 5625 17527 0.00090 1 182161 36432 5016739 5053704 -36965 X 1 1 1 1 Southwest Healthcare Services 802 2nd St NW Bowman ND 58623 5006 X X X X One provider based rural health clinic Southwest Healthcare Services 1 0 0 1 X X X X X X X X X 22 1 0 0 1 X http://swhealthcare.net/events/chna.html X See Part V, Section C X 1 22 1 http://swhealthcare.net/events/chna.html 0 1 X 100.000000000000 200.000000000000 X X X X X 1 1 X X X X 1 X See Part V, Section C X See Part V, Section C X See Part V, Section C X X X X X X 1 X 0 X X X X 1 X 0 0 Southwest Healthcare Services Part V, Section B, Line 5: A service area survey was available to all residents. Community leaders were chosen to represent the broad interests of the community and took part in one-on-one informant interviews. A community group was formed comprised of community leaders and area residents, including representation from the health community, business community, law enforcement, education, faith community, and social services agencies. This community group met to discuss and prioritize area health needs during two separate group meetings. Southwest Healthcare Services Part V, Section B, Line 11: The organization completed a new CHNA in 2022. The top four needs identified were: Availability of mental health services; attracting and retaining young families; not enough healthcare staff in general; depression and anxiety (all ages)Southwest Healthcare Services will continue to work on implementing all top identified needs as outlined in our implementation plan. Note that we grouped availability of mental health services and depression/anxiety together in our implementation plan.Southwest Healthcare Services outpatient behavior health department is a program for our geriatric population that has been successful for our community, Using the Geriatric Depression Scale to assess the depressive symptoms in our older population, there was a decrease of 6.3 points on this scale for the second year in a row. In 2024, our behavior health department has as high as eight admissions and 24 referrals. We consider this a great victory for our older population.Our main shortage in healthcare staff remains in the nursing department for 2024. Contract staff has been a high expense for our facility, and we continue to research companies to stay competitive. We continue to offer a robust recruitment program that includes generous sign-on bonuses for several departments, student loan repayment, and relocation cost reimbursement. It has been a challenge to recruit to a rural hospital. However, Southwest Healthcare hired 33 employees in 2024, including a new Occupational Therapist. When Southwest Healthcare Services is recruiting a candidate that is not from the area, our administration collaborates with our economic development office and a town tour is given, along with resources that includes permanent and temporary housing options. Bowman's Economic Development have continued to build assets for are community to improve the quality of life, which helps retain employees. The Bowman Parks and Recreation have also helped attract young families by using their 1 percent city sales tax allocation to support the construction of a new rec center, that includes the areas first trampoline park along with revitalizing older parks and adding a splash pad. Southwest Healthcare Services Part V, Section B, Line 13h: The Organization uses a Soft credit check. Also presumptive eligibility may be used to determine eligibility for financial assistance based on the individuals life circumstances that may include: 1. State funded prescription programs;2. Homeless or received care from a homeless clinic;3. Participation in Women, Infants and Children programs (WIC);4. Food stamp eligibility;5. Subsidized school lunch program eligibility;6. Eligibility for other state or local assistance program that areunfunded (e.g. Medicaid spend-down);7. Low income/subsidized housing is provided as a valid address; and8. Patient is deceased with no known estate. Southwest Healthcare Services Part V, Section B, Line 16j: A summary of the financial assistance policy and financial assistance contact information can be found at the admissions desk in the hospital, clinic, and online. The financial assistance application is also summarized on the back of our billing invoices. Part V, Section B, Line 7b: http://swhealthcare.net/events/chna.html Part V, Section B, Line 16a: http://swhealthcare.net/patient/financials/financial-assistance-policy.html Part V, Section B, Line 16b: http://swhealthcare.net/patient/financials/financial_assistance_form.html Part V, Section B, Line 16c: http://swhealthcare.net/patient/financials/assistance.html 3 2 - Bowman Ambulance Services 111 Highway 12 W Bowman ND 58623 Ambulance Services 3 - Southwest Healthcare Services 802 2nd St NW Bowman ND 58623 Independent Living and LTC 4 - Sunrise Village 203 11th Ave NW Bowman ND 58623 Assisted Living and Home Care Part I, Line 3c: There are instances when a patient may appear eligible for financial assistance but the patient has failed to submit a Financial Assistance Application or an Application has been submitted but a proper determination cannot be made due to the lack of adequate information or supporting documentation. Often there is adequate information provided by the patient through other sources which could provide sufficient evidence to provide the patient with assistance. In the event there is no evidence to support a patient's eligibility for financial assistance, Southwest Healthcare Services could use outside agencies in determining estimated income amounts for the basis of determining financial assistance eligibility and potential discount amounts. Presumptive eligibility may be determined on the basis of individual life circumstances that may include:1. State funded prescription programs;2. Homeless or received care from a homeless clinic;3. Participation in Women, Infants and Children programs (WIC);4. Food stamp eligibility;5. Subsidized school lunch program eligibility;6. Eligibility for other state or local assistance program that are unfunded (e.g. Medicaid spend-down);7. Low income/subsidized housing is provided as a valid address; and8. Patient is deceased with no known estate. 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. Community health improvement services, line 7e, are reported based on actual expenseamounts recorded from the events in the general ledger. The costs for Medicaid reported on line 7b were determined using the Medicaid Cost report and the cost for subsidized health services reported on line 7g were determined using the Medicare Cost Report. Part II, Community Building Activities: Southwest Healthcare Services provides EMS staff support at public sporting events such as Motocross races, rodeos, and school sport activities. Support is also provided to the high school in the form of sports medicine for their sports activities. Part III, Line 2: The amount reported on line 2 represents implicit price concessions. Southwest determines its estimate of implicit price concessions based on its historical collection experience with this class of patients and residents. Part III, Line 3: Based on our review, it is safe to reasonably estimate that 20% of implicit price concessions is attributable to patients eligible under our charity care policy. If these individuals would have completed the paperwork required to obtain financial assistance, they may have qualified. Southwest Healthcare Services does not refuse service to patients that are unable to pay. This is evidence that the care is given for community benefit motivations. Part III, Line 4: The footnote to the Organization's financial statements can be found on page 12 and 13 of the attached audited financial statements. Part III, Line 8: IRS Rev. Rul. 69-545, which established the community benefit standard for nonprofit hospitals, states that if a hospital serves patients with government health benefits, including Medicare, then this is an indication that the hospital operates to promote the health of the community. In some communities, Medicare is the largest payer, and hospitals must accept these patients regardless of whether they make a surplus or deficit from providing such services. If the Medicare participation is premised on this fact, then providing Medicare services promotes access to healthcare services which is a community benefit. Also, the elderly are often an underserved population who experience issues with access to healthcare services. Without tax-exempt hospitals like Southwest Healthcare Services providing Medicare services, the government would bear the burden of directly providing services to the elderly.Medicare allowable costs were obtained from the Medicare cost report. The Medicare Cost Report is completed based on the rules and regulations set forth by the Centers for Medicare and Medicaid Services. Hospital services rendered on a fee schedule are not included in the Medicare calculation per the Form 990 instructions. Had this been reported the Hospital would have had a greater loss from Medicare services of $88,463.$45,185 - Medicare fee schedule revenue($133,648) - Medicare estimated costs of care relating to payments($88,463) - Net (shortage) Part III, Line 9b: Southwest Healthcare Services will not engage in extraordinary collection actions (ECA) before it makes a reasonable effort to determine whether a patient is eligible for financial assistance.Reasonable efforts shall include:1. Validating that the patient owes the unpaid bills and that all sources of third party payment have been identified and billed by the hospital;2. Documentation that the patient has been offered a payment plan but has not honored the terms of that plan;3. Documentation that Southwest Healthcare Services has offered and has attempted to offer the patient the opportunity to apply for financial assistance and that the patient has not complied with the hospital's application requirements;4. Documentation that Southwest Healthcare Services has exerted efforts to notify patients about an impending ECA. These efforts should include:a. Providing patients with a 30-day written notice before initiating collection activities. This 30-day written notice shall include a copy of the Financial Assistance Policy Plain Language Summary;b. Making oral attempts to contact patients, using their contact information on file, about an impending ECA as well as informing patients about the availability of Southwest Healthcare's Financial Assistance Policy;5. Providing for a Notification Period of 120 days from the date of the first post-discharge billing statement during which Southwest Healthcare is required to notify the patient of the availability of FinancialAssistance. ECAs may only start after this Notification Period has elapsed and no Financial Assistance has been submitted by the patient;6. Providing for an Application Period of 240 days from the date of the first post-discharge billing statement during which Southwest Healthcare is required to accept and deliberate on a Financial Assistanceapplication that a patient may submit, while taking into consideration the following:a. If a patient submits an incomplete application during the Application Period, Southwest Healthcare must:i. Suspend any ECAs already initiated;ii. Inform the patient by way of a written notice what additional information or documentation is required;iii. Provide the contact information of the Financial Counselor who may assist the patient in completing the Financial Assistance application;If the patient fails to provide the additional information or documentation after 30 days from notification, Southwest Healthcare may resume ECAs.b. If a patient submits a complete application during the Application Period, Southwest Healthcare must:i. Suspend any ECAs already initiated;ii. Determine whether the application meets the eligibility criteria for Financial Assistance.iii. Inform the patients within 30 days by way of a written notice of the result of the determination and the basis for the decision. Part VI, Line 2: In addition to completing a Community Health Needs Assessment every 3 years, Southwest Healthcare assesses health care needs of the community in the following ways: Satisfaction surveys are sent to patients and residents. Our department heads get together once a month to discuss issues or opportunities within their departments. Certain department heads also meet with the Board of Directors to discuss their departments and community health needs within the community. Health fairs are held within our service area. If any feedback is given from patients attending the health fair, it is brought to the attention of the administrator. Part VI, Line 3: A summary of our financial assistance policy and financial assistance contact information can be found at the admissions desk in the hospital, clinic, online, and on the back of our statements. Financial assistance contact information is included in patient bills and is discussed with patients as well as the availability of various government benefits, such as Medicaid or state programs. Patients are assisted with qualification for such programs where applicable. Employees who are responsible for registering patients are asked to consider/screen patients who may appear to qualify or who have asked about financial assistance. The registration clerk is to give the patient a brochure explaining the Financial Assistance program which contains information on how to access the Patient Financial Services Representative (PFS) to obtain assistance. Part VI, Line 4: The community is largely agriculturally based but in recent years the oil and gas industry has grown extensively. The growth in the oil and gas industries has increased the patient base that our organization serves. The city we reside in is located at an intersection of two main highways in the state of North Dakota. Southwest Healthcare Services is the largest employer in the city and serves an area that extends approximately 45 miles in all directions, North, South, East and West. There is one other rural health clinic in our city limits that is operated by another healthcare facility which is 40 miles from our city.Southwest Healthcare Services serves over 5,500 people in rural counties of Bowman and Slope, North Dakota, and Harding County in South Dakota. We have been very fortunate to have an unemployment rate in 2023 of 1.0% in Bowman County, 2.1% in Slope County and 2.1% in Harding County and a median income in 2021 of $69,437 for our service area. In 2023, approximately 29.2% of the persons under the age of 65 were without health insurance in our service area. Part VI, Line 5: Southwest Healthcare Services extends medical privileges to all providers in the community, and has a community board. Any surplus funds are used for investments in both capital assets, and medical equipment which improve services available as well as the quality of care that we give to the patients in our service area.Southwest Healthcare Services operates an emergency room available to all regardless of ability to pay. The Hospital participates in education and training of healthcare professionals and serves as a vehicle to attract and effectively use donated funds. Southwest Healthcare Services provides EMS staff support at public sporting events such as Motocross races, rodeos, and school sport activities. Support is also provided to the high school in the form of sports medicine for their sports activities. We do health fairs in 6 communities across our service area. We provide CPR and first aid classes to local coaches. We participate in job shadow events and career fairs. X X X X X 0 0 0 0 0 0 0 0 0 Tim Adams Physician 424106 0 0 0 0 0 0 0 0 0 424106 0 0 0 Roy Cordy Physician 396586 0 0 0 0 0 0 0 0 0 396586 0 0 0 Dennis Goebel CEO 252170 0 0 0 0 0 0 0 23768 0 275938 0 0 0 Christine Peterson NP full year)/Trustee (Jan-Jun) 185062 0 0 0 0 0 0 0 9420 0 194482 0 0 0 Amanda Loughman CFO 129931 0 0 0 0 0 0 0 23768 0 153699 0 0 0 Jason Anderson Jason is the brother of Board Member Jordan Anderson 56870 Compensation 0 Amber Anderson Amber is the wife of Board Member Jordan Anderson 51072 Compensation 0 Form 990, Part VI, Section A, line 1a The Board of Trustees may designate an Executive Committee composed of the President, Vice President and at least one other trustee designated by the Board of Trustees. Subject to the limitations prescribed by the North Dakota Century Code, the Executive Committee has the authority of the Board of Trustees in the management of the business of this corporation in the interval between meetings of the Board of Trustees and the Executive Committee is at all times subject to the control and direction of the Board of Trustees. Form 990, Part VI, Section A, line 8b The Organization has an Executive Committee, however no action was taken. Recommendations were taken to the full board of directors. Form 990, Part VI, Section B, line 11b The return is reviewed by the CFO during the process of completing the return. Once a draft is completed, a copy is distributed to the CEO and emailed to the Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c All officers, directors, and key employees are required to complete a conflict of interest form annually. The forms are reviewed initially by the CEO for potential conflicts. Any actual conflicts are reviewed by the Board of Directors. A person with a conflict is restricted from voting on related matters. Form 990, Part VI, Section B, line 15 The CEO's performance review is completed by the Executive Team of the Board of Directors, comprised of the President, Vice President, and Secretary. In 2023, the CEO brought data from the North Dakota Compensation Salary Survey as well as an independent study completed by Eide Bailly. The CFO also compiled other CEO wages from comparable North Dakota Critical Access Hospitals using publicly reported 990 data. The CEO made a recommendation of where his salary range should be based on years in his role and beforementioned data. In 2024 a 3% increase was given to the CEO similar to other staff. In 2023, the CEO brought a recommendation a one-time market increase for the CFO based on the North Dakota Compensation Salary Survey and her years of comparable service. A 3% increase was given to the CFO in 2024 similar to other staff. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part IX, line 11g Repairs, Maintenance and Service Contracts and Fees: Program service expenses 489,592. Management and general expenses 677,642. Fundraising expenses 0. Total expenses 1,167,234. Purchased services & recruitment: Program service expenses 335,557. Management and general expenses 69,323. Fundraising expenses 0. Total expenses 404,880. Professional Fees & Consulting: Program service expenses 4,505,300. Management and general expenses 73,338. Fundraising expenses 0. Total expenses 4,578,638. Form 990, Part XI, line 9: Auxiliary Net Income 5,528. Change in Sunrise Receivable 193,354. AMENDED RETURN The Tax Return has been amended to tie to the audited financial statements. The original return was prepared using draft financial statements. The final audited financial statements have been attached to the amended return. The following parts of the return were changed: Part I: Current year numbers changed to reflect changes in other parts of the return. Part III, line 4a: Program revenues were adjusted to match final audit figures. Part IV, line 11f and 12a: Updated to indicate audited financial statements were obtained. Part VIII, line 2a and 12: Updated to match final audit figures. Part X, line 4,16, 27, 32, and 33: Updated to match final audit figures. Part XI, line 1,3, and 10: Updated for changes to numbers reflected in other parts of the return. Part XII, line 2b and 2c: Updated to indicate audited financial statements were obtained. Schedule D, part XI, XII and XIII: Updated to match final audit figures and to reconcile the tax return to the final audit. Schedule H, part III, line 2 and 3: Updated to match final audit figures.