FURP.ORG / PUBLIC DATA EXPLORER

EUREKA COMMUNITY & BENEVOLENT HOSPITAL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
EUREKA COMMUNITY & BENEVOLENT HOSPITAL (EIN 46-0246437)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-03-16
IRS object ID
202640759349301609
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-03-16T14:43:54-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN450250958PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1345 N REID PL STE 400AddressLine1Txt
CitySIOUX FALLSCityNm
State AbbreviationSDStateAbbreviationCd
ZIP571037034ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN460246437EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EUREKA COMMUNITY BENEVOLENTBusinessNameLine1Txt
Business Name Line2HOSPITAL ASSOCIATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlEUREBusinessNameControlTxt
Phone6052842661PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 517AddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP574370517ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCARMEN WEBERPersonNm
Person TitleADMINISTRATORPersonTitleTxt
Phone6052842661PhoneNum
Signature2026-03-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLAURIE HANSON CPAPreparerPersonNm
PTINP00851848PTIN
Phone6053391999PhoneNum
Preparation2026-03-03PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1EUREKA COMMUNITY HEALTH SERVICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerCARMEN WEBERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 517AddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP574370517ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,223,429GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSEE SCHEDULE O NARRATIVEWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1928FormationYr
Legal Domicile StateSDLegalDomicileStateCd
Activity Or MissionEUREKA COMMUNITY HEALTH SERVICES AIMS TO PROVIDE QUALITY, ACCESSIBLE HEALTHCARE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee54TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$126,913PYContributionsGrantsAmt
CY Contributions Grants$64,286CYContributionsGrantsAmt
PY Program Service Revenue$5,622,977PYProgramServiceRevenueAmt
CY Program Service Revenue$6,103,286CYProgramServiceRevenueAmt
PY Investment Income$8,748PYInvestmentIncomeAmt
CY Investment Income$55,857CYInvestmentIncomeAmt
PY Other Revenue$2,145PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,760,783PYTotalRevenueAmt
CY Total Revenue$6,223,429CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,554,643PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,897,125CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,935,772PYOtherExpensesAmt
CY Other Expenses$3,031,327CYOtherExpensesAmt
PY Total Expenses$5,490,415PYTotalExpensesAmt
CY Total Expenses$5,928,452CYTotalExpensesAmt
PY Revenues Less Expenses$270,368PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$294,977CYRevenuesLessExpensesAmt
Total Assets BOY$10,693,150TotalAssetsBOYAmt
Total Assets EOY$10,860,568TotalAssetsEOYAmt
Total Liabilities BOY$7,026,622TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,793,773TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,666,528NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,066,795NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF EUREKA COMMUNITY HEALTH SERVICES AVERA IS TO PROVIDE QUALITY, ACCESSIBLE HEALTHCARE TO THE RESIDENTS IN OUR REGION. WE RECOGNIZE THE ELEMENTS OF COMPASSION, RESPECT, JUSTICE, AND HOSPITALITY IN CARRYING OUT THIS MISSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$5,150,251ExpenseAmt
Revenue$6,103,286RevenueAmt
DescEUREKA COMMUNITY HEALTH SERVICES OPERATES A 4 BED ACUTE CARE HOSPITAL, A 10 UNIT ASSISTED LIVING FACILITY AND A RURAL HEALTH CLINIC ALL LOCATED IN EUREKA SOUTH DAKOTA. IN THE FISCAL YEAR ENDING JUNE 30, 2025 THE RURAL HEALTH CLINIC HAD TOTAL PATIENT VISITS OF 3,465. THE 4 BED HOSPITAL HAD 157 ACUTE CARE DAYS, 159 SWING BED DAYS, 5,436 OUTPATIENT VISITS AND 3,424 ASSISTED LIVING DAYS. WE CONTINUE TO OFFER TELEMEDICINE VISITS TO PATIENTS WHO NEED CONSULTS OR FOLLOW UP VISITS WITH A SPECIALIST SO THEY WILL NOT HAVE TO TRAVEL LONG DISTANCES TO SEE A PROFESSIONAL.Desc
Total Program Service Expenses$5,150,251TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate HospitalYes (1)OperateHospitalInd
Audited Financial Stmt AttYes (1)AuditedFinancialStmtAttInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee54EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOYCE SCHWINGLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6052842661PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 517AddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP574370517ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
WAYNE LUTZ
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
KEITH KRAMLICH
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
PATRICIA GRENZ
SECRETARY1.00Yes (X)Yes (X)$0$0$0
STACI ACKERMAN
TRUSTEE1.00Yes (X)$0$0$0
KATHRYN GAB
TRUSTEE1.00Yes (X)$0$0$0
GEORGE HULSCHER
TRUSTEE1.00Yes (X)$0$0$0
WANDA JUNDT
TRUSTEE1.00Yes (X)$0$0$0
CARMEN WEBER
ADMINISTRATOR25.00Yes (X)$72,871$0$21,999
JOYCE SCHWINGLER
CFO40.00Yes (X)$57,239$0$23,869
CORY HEISER
PHYSICIAN ASSISTANT40.00$211,829$0$31,310Yes (X)
BRIANA DALCHOW
PHYSICIAN ASSISTANT40.00$160,796$0$697Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$502,735TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$77,875TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
AVERA ST LUKE'S HOSPITAL
305 SOUTH STATE STREETABERDEENSD57401ADMIN, IT, AND OTHER SERVICES$476,040
AVERA HEALTH
3900 W AVERA DRSIOUX FALLSSD57108IT MANAGEMENT FEES/SOFTWARE$131,018
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$64,286GovernmentGrantsAmt
Total Contributions$64,286TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PATIENT SERVICE FEES621110$4,995,700$4,995,700
PHARMACY 340B REVENUE621110$630,854$630,854
ASSISTED LIVING FEES621110$373,698$373,698

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$103,034TotalRevenueColumnAmt
Related Or Exempt Func Income$103,034RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,103,286TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,977TotalRevenueColumnAmt
Exclusion$16,977ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$38,429SecuritiesAmt
Other$451OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$38,429SecuritiesAmt
Other$451OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,880TotalRevenueColumnAmt
Exclusion$38,880ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,223,429TotalRevenueColumnAmt
Related Or Exempt Func Income$6,103,286RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$55,857ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$194,204TotalAmt
Management And General$194,204ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,260,294TotalAmt
Program Services$2,133,004ProgramServicesAmt
Management And General$127,290ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$30,322TotalAmt
Program Services$28,870ProgramServicesAmt
Management And General$1,452ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$250,171TotalAmt
Program Services$236,231ProgramServicesAmt
Management And General$13,940ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$162,134TotalAmt
Program Services$147,581ProgramServicesAmt
Management And General$14,553ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$65,728TotalAmt
Management And General$65,728ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,081,652TotalAmt
Program Services$970,717ProgramServicesAmt
Management And General$110,935ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,330TotalAmt
Program Services$532ProgramServicesAmt
Management And General$3,798ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$178,748TotalAmt
Program Services$42,413ProgramServicesAmt
Management And General$136,335ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$122,443TotalAmt
Program Services$106,178ProgramServicesAmt
Management And General$16,265ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$94,609TotalAmt
Program Services$94,609ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,811TotalAmt
Program Services$8,597ProgramServicesAmt
Management And General$1,214ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,123TotalAmt
Program Services$10,790ProgramServicesAmt
Management And General$333ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$199,062TotalAmt
Program Services$180,378ProgramServicesAmt
Management And General$18,684ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$603,027TotalAmt
Program Services$546,427ProgramServicesAmt
Management And General$56,600ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$36,007TotalAmt
Program Services$32,627ProgramServicesAmt
Management And General$3,380ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MEDICAL SUPPLIES$450,918$450,796$122
EQUIPMENT AND REPAIRS$149,772$143,960$5,812
DUES AND SUBSCRIPTIONS$10,102$5,922$4,180

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$13,995TotalAmt
Program Services$10,619ProgramServicesAmt
Management And General$3,376ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,928,452TotalAmt
Program Services$5,150,251ProgramServicesAmt
Management And General$778,201ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$922,704BOYAmt
EOY$1,568,323EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,213,163BOYAmt
EOY$1,085,684EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$81,062BOYAmt
EOY$96,650EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$70,634BOYAmt
EOY$75,597EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,264,067LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,716,626LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,072,665BOYAmt
EOY$6,547,441EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,254,513BOYAmt
EOY$1,428,886EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$78,409BOYAmt
EOY$57,987EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,693,150BOYAmt
EOY$10,860,568EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$344,619BOYAmt
EOY$341,679EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$17,564BOYAmt
EOY$20EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$6,319,952BOYAmt
EOY$6,173,753EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$344,487BOYAmt
EOY$278,321EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,026,622BOYAmt
EOY$6,793,773EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,500,759BOYAmt
EOY$3,884,034EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$165,769BOYAmt
EOY$182,761EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,666,528BOYAmt
EOY$4,066,795EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,693,150BOYAmt
EOY$10,860,568EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$294,977ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$43,227NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$62,063OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,386BeginningYearBalanceAmt
Investment Earnings Or Losses$1,302InvestmentEarningsOrLossesAmt
End Year Balance$13,688EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,238BeginningYearBalanceAmt
Investment Earnings Or Losses$1,148InvestmentEarningsOrLossesAmt
End Year Balance$12,386EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,530BeginningYearBalanceAmt
Investment Earnings Or Losses$708InvestmentEarningsOrLossesAmt
End Year Balance$11,238EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,783BeginningYearBalanceAmt
Investment Earnings Or Losses-$1,253InvestmentEarningsOrLossesAmt
End Year Balance$10,530EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,044BeginningYearBalanceAmt
Investment Earnings Or Losses$1,739InvestmentEarningsOrLossesAmt
End Year Balance$11,783EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.56380PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.43620TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,583OtherCostOrOtherBasisAmt
Book Value$18,583BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,778,922OtherCostOrOtherBasisAmt
Depreciation$2,784,059DepreciationAmt
Book Value$5,994,863BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,390,713OtherCostOrOtherBasisAmt
Depreciation$896,960DepreciationAmt
Book Value$493,753BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$75,849OtherCostOrOtherBasisAmt
Depreciation$35,607DepreciationAmt
Book Value$40,242BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,547,441TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INTEREST IN AVERA HEALTH FOUNDATION$388,877F
ASSETS LIMITED AS TO USE - AVERA POOLED INVESTMENTS$1,040,009F
FieldValueIRS element (for citing)
Total Book Value Securities$1,428,886TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
TENANT SECURITY DEPOSITS$2,250
OPERATING LEASE LIABILITY$55,658
ESTIMTATED THIRD PARTY PAYOR SETTLEMENT$142,850
FINANCE LEASE LIABILITY$77,563
FieldValueIRS element (for citing)
Total Liability$278,321TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,328,719TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$43,227NetUnrealizedGainsInvstAmt
Other Revenue$62,063OtherRevenueAmt
Revenue Not Reported$105,290RevenueNotReportedAmt
Revenue Subtotal$6,223,429RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,223,429TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,928,452TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$5,928,452ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,928,452TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:EARNINGS ON ENDOWMENTS ARE INTENDED TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN.
PART X, LINE 2:THE ORGANIZATION 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 ORGANIZATION 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 INTEREST IN NET ASSETS OF FOUNDATION 62,063.

Schedule H IRS990ScheduleH

FieldValueIRS element (for citing)
Financial Assistance PolicyYes (1)FinancialAssistancePolicyInd
Written PolicyYes (1)WrittenPolicyInd
All Hospitals PolicyYes (X)AllHospitalsPolicyInd
FPG Reference Free CareYes (1)FPGReferenceFreeCareInd
Percent200Yes (X)Percent200Ind
FPG Reference Discounted CareYes (1)FPGReferenceDiscountedCareInd
Percent400Yes (X)Percent400Ind
Free Care Medically IndigentYes (1)FreeCareMedicallyIndigentInd
Financial Assistance BudgetYes (1)FinancialAssistanceBudgetInd
Expenses Exceed BudgetYes (1)ExpensesExceedBudgetInd
Unable To Provide Care0UnableToProvideCareInd
Annual Community Bnft Report0AnnualCommunityBnftReportInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$82,000TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$82,000NetCommunityBenefitExpnsAmt
Total Expense0.01380TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$82,000TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$82,000NetCommunityBenefitExpnsAmt
Total Expense0.01380TotalExpensePct

Community Health Services CommunityHealthServicesGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$1,234TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$106DirectOffsettingRevenueAmt
Net Community Benefit Expns$1,128NetCommunityBenefitExpnsAmt
Total Expense0.00020TotalExpensePct

Subsidized Health Services SubsidizedHealthServicesGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$712,132TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$364,374DirectOffsettingRevenueAmt
Net Community Benefit Expns$347,758NetCommunityBenefitExpnsAmt
Total Expense0.05870TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$713,366TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$364,480DirectOffsettingRevenueAmt
Net Community Benefit Expns$348,886NetCommunityBenefitExpnsAmt
Total Expense0.05890TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$795,366TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$364,480DirectOffsettingRevenueAmt
Net Community Benefit Expns$430,886NetCommunityBenefitExpnsAmt
Total Expense0.07270TotalExpensePct
FieldValueIRS element (for citing)
Bad Debt Expense ReportedYes (1)BadDebtExpenseReportedInd
Bad Debt Expense$1,462,643BadDebtExpenseAmt
Bad Debt Expense Attributable$225,247BadDebtExpenseAttributableAmt
Reimbursed By Medicare$2,437,108ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$2,479,873CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall-$42,765MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

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

Hospital Facilities HospitalFacilitiesGrp

FieldValueIRS element (for citing)
Facility1FacilityNum

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EUREKA COMMUNITY BENEVOLENT HOSPITAL ASSOCIATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 J AVEAddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP57437ZIPCd
FieldValueIRS element (for citing)
Website AddressWWW.AVERA.ORG/LOCATIONSWebsiteAddressTxt
State License10538StateLicenseNum
Licensed HospitalYes (X)LicensedHospitalInd
Critical Access HospitalYes (X)CriticalAccessHospitalInd
Emergency Room24 HrsYes (X)EmergencyRoom24HrsInd
OtherRURAL HEALTH CLINICOtherDesc

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

FieldValueIRS element (for citing)
Business Name Line1EUREKA COMMUNITY HEALTH SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Facility1FacilityNum
First Licensed CY Or PY0FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY0TaxExemptHospitalCYOrPYInd
CHNA ConductedYes (1)CHNAConductedInd
Community DefinitionYes (X)CommunityDefinitionInd
Community DemographicsYes (X)CommunityDemographicsInd
Existing ResourcesYes (X)ExistingResourcesInd
How Data ObtainedYes (X)HowDataObtainedInd
Community Health NeedsYes (X)CommunityHealthNeedsInd
Other Health IssuesYes (X)OtherHealthIssuesInd
Community Hlth Needs Id ProcessYes (X)CommunityHlthNeedsIdProcessInd
Consulting ProcessYes (X)ConsultingProcessInd
Prior CHNA ImpactYes (X)PriorCHNAImpactInd
CHNA Conducted24CHNAConductedYr
Take Into Account Others InputYes (1)TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts0CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non Fclts0CHNAConductedWithNonFcltsInd
CHNA Report Widely AvailableYes (1)CHNAReportWidelyAvailableInd
Rpt Available On Own WebsiteYes (X)RptAvailableOnOwnWebsiteInd
Own Website URLSEE NARRATIVE FOR 7DOwnWebsiteURLTxt
Paper Copy Public InspectionYes (X)PaperCopyPublicInspectionInd
Rpt Available Thru Other MethodYes (X)RptAvailableThruOtherMethodInd
Implementation Strategy AdoptYes (1)ImplementationStrategyAdoptInd
Implementation Strategy Adpt24ImplementationStrategyAdptYr
Strategy Posted WebsiteYes (1)StrategyPostedWebsiteInd
Strategy Website URLSEE PART V LINE 7DStrategyWebsiteURLTxt
Organization Incur Excise Tax0OrganizationIncurExciseTaxInd
Elig Criteria ExplainedYes (1)EligCriteriaExplainedInd
FPG Family Incm Lmt Free DscntYes (X)FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care200.000000000000FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care400.000000000000FPGFamilyIncmLmtDscntCarePct
Medical Indigency CriteriaYes (X)MedicalIndigencyCriteriaInd
Insurance Status CriteriaYes (X)InsuranceStatusCriteriaInd
Underinsurance Stat CriteriaYes (X)UnderinsuranceStatCriteriaInd
Other CriteriaYes (X)OtherCriteriaInd
Explained BasisYes (1)ExplainedBasisInd
App Financial Asst ExplnYes (1)AppFinancialAsstExplnInd
Described InfoYes (X)DescribedInfoInd
Described Suprt DocYes (X)DescribedSuprtDocInd
Provided Hospital ContactYes (X)ProvidedHospitalContactInd
Includes Publicity MeasuresYes (1)IncludesPublicityMeasuresInd
FAP Available On WebsiteYes (X)FAPAvailableOnWebsiteInd
FAP Available On Website URLSEE PART V SECTION CFAPAvailableOnWebsiteURLTxt
FAP App Available On WebsiteYes (X)FAPAppAvailableOnWebsiteInd
FAP App Available On Website URLSEE PART V SECTION CFAPAppAvailableOnWebsiteURLTxt
FAP Summary On WebsiteYes (X)FAPSummaryOnWebsiteInd
FAP Summary On Website URLSEE PART V SECTION CFAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No ChargeYes (X)FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No ChrgYes (X)FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No ChrgYes (X)FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill DisplayYes (X)NotifiedFAPCopyBillDisplayInd
Communtity Notified FAPYes (X)CommuntityNotifiedFAPInd
FAP Actions On NonpaymentYes (1)FAPActionsOnNonpaymentInd
Permit No ActionsYes (X)PermitNoActionsInd
Collection Activities0CollectionActivitiesInd
Provided Written NoticeYes (X)ProvidedWrittenNoticeInd
Made Effort Orally NotifyYes (X)MadeEffortOrallyNotifyInd
Processed FAP ApplicationYes (X)ProcessedFAPApplicationInd
Made Presumptive Elig DetermYes (X)MadePresumptiveEligDetermInd
Nondis Emergency Care PolicyYes (1)NondisEmergencyCarePolicyInd
Look Back Medicare PrivateYes (X)LookBackMedicarePrivateInd
Amounts Generally Billed0AmountsGenerallyBilledInd
Gross Charges0GrossChargesInd

Supplemental Information SupplementalInformationGrp (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
EUREKA COMMUNITY HEALTH SERVICESPART V, SECTION B, LINE 5: EUREKA HOSPITAL'S CHNA BEGAN IN THE FALL OF 2024. DATA WAS COLLECTED FROM SURVEYS AND QUESTIONNAIRES. FOUR GROUPS WERE SURVEYED. THE FIRST GROUP CONSISTED OF ECHS STAFF, EMT'S, 2 MEDICAL PROVIDERS, TOWN MAYOR, NURSING HOME ADMINISTRATOR/CEO FOR MEDICAL FACILITY, DIRECTOR OF NURSING AND THE COMMUNITY HEALTH NURSE. THE 2ND GROUP WAS THE HOSPITAL BOARD OF TRUSTEES. THE 3RD GROUP WAS THE EUREKA SCHOOL STAFF. THE 4TH GROUP AND LARGEST GROUP COMPLETING THE SURVEY AND QUESTIONNAIRES WERE THE MEMBERS AT THE EUREKA SENIOR CENTER. IN ADDITION TO THE SURVEYS AND QUESTIONNAIRES, INFORMANT INTERVIEWS WERE ALSO CONDUCTED TO DETERMINE PRESSING COMMUNITY ISSUES. THE HOME HEALTH/DSS HOMEMAKING DIRECTOR WAS INTERVIEWED TO GATHER INPUT ON THE NEEDS OF THE ELDERLY. THE MCPHERSON COUNTY PUBLIC HEALTH NURSE WAS ALSO ASKED QUESTIONS UTILIZED IN THE PRIMARY DATA COLLECTION. THESE INDIVIDUALS HAVE SPECIAL KNOWLEDGE AND EXPERTISE IN PUBLIC HEALTH AND KNOW AND UNDERSTAND THE NEEDS OF THE MOST VULNERABLE AND THOSE MOST IMPACTED BY HEALTH DISPARITIES. SECONDARY DATA COLLECTED INCLUDED RESEARCH OF MCPHERSON COUNTY DEMOGRAPHICS AND HEALTH RELATED STATISTICS THROUGH RELIABLE INTERNET WEBSITES. SOURCES OF THIS DATA INCLUDE US CENSUS BUREAU, COUNTY HEALTH RANKINGS & ROADMAPS, US DEPARTMENT OF HEALTH AND HUMAN SERVICES AND THE SD DEPT OF HEALTH.
EUREKA COMMUNITY HEALTH SERVICESPART V, SECTION B, LINE 7D: THE COMMUNITY HEALTH NEEDS ASSESSMENT AND IMPLEMENTATION STRATEGY ARE AVAILABLE AT HTTPS://WWW.AVERA.ORG/ABOUT/COMMUNITY-HEALTH-NEEDS-ASSESSMENTS/#EUREKA
EUREKA COMMUNITY HEALTH SERVICESPART V, SECTION B, LINE 11: IN THE FY25 CHNA THE FOLLOWING WERE IDENTIFIED AS THE TOP PRIORITIES:1. PROMOTING CARDIOVASCULAR HEALTH2. MENTAL HEALTH AWARENESS3. HIGHLIGHTS OF THE VARIOUS DEPARTMENTS WITHIN ECHSWE PLAN TO ADDRESS ALL NEEDS IDENTIFIED TO THE BEST OF OUR ABILITY. DUE TO TIMING OF THE FY25 IMPLEMENTATION STRATEGY, WE FOCUSED ON NEEDS IDENTIFIED IN THE PRIOR COMMUNITY HEALTH NEEDS ASSESSMENT, AS FOLLOWS.WE RECRUITED ANOTHER MID LEVEL PROVIDER TO JOIN OUR STAFF AND WE ALSO CONTRACTED WITH A NEW PHYSICIAN WHO WILL OVERSEE THE MID LEVELS. THE PHYSICIAN WE HAD RETIRED IN MAY OF 2025. OUR PROVIDERS CONTINUE TO REVIEW AVERA SPECIALTY DOCTORS TO MAKE SURE THEY ARE CREDENTIALED FOR OUR FACILITY SO THEY ARE ABLE TO USE THE E-EMERGENCY AND E-CONSULT SERVICES PROVIDED. WE CONTINUED TO PROMOTE THESE SERVICES WITHIN THE COMMUNITY. THE FACILITY CONTINUED TO EDUCATE THE COMMUNITY ON THE HEALTH CARE SERVICES PROVIDED HERE THROUGH NEWSPAPER ARTICLES, THE WANDA SHOW, AND FACE BOOK. WE ALSO PARTICIPATE IN THE SD WEEK-OF-WORK WITH HIGH SCHOOL STUDENTS WHICH HAS HAD GOOD RESPONSE, AND GETS STUDENTS EXPOSED TO THE SERVICES WE PROVIDE IN THE COMMUNITY.
EUREKA COMMUNITY HEALTH SERVICESPART V, SECTION B, LINE 13H: PRESUMPTIVE ELIGIBILITY MAY BE USED AS A LAST RESORT.
EUREKA COMMUNITY HEALTH SERVICESPART V, SECTION B, LINE 24: THE HOSPITAL FINANCIAL ASSISTANCE POLICY DOES NOT COVER ELECTIVE PROCEDURES. THE HOSPITAL MAY HAVE CHARGED FAP ELIGIBLE PATIENTS GROSS CHARGES FOR SERVICES THAT ARE NOT COVERED UNDER THE FINANCIAL ASSISTANCE POLICY.
PART V, SECTION B, LINES 16A-CTHE FAP, FAP APPLICATION, AND FAP SUMMARY ARE AVAILABLE AT:HTTPS://WWW.AVERA.ORG/LOCATIONS/PROFILE/EUREKA-COMMUNITY-HEALTH-SERVICES-AVERA/
FieldValueIRS element (for citing)
Facility1FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line11 - EUREKA COMMUNITY HEALTH SERVICESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 J AVEAddressLine1Txt
CityEUREKACityNm
State AbbreviationSDStateAbbreviationCd
ZIP57437ZIPCd
FieldValueIRS element (for citing)
FacilityASSISTED LIVING FACILITYFacilityTxt

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3C:IN ADDITION TO THE USE OF FPG TO DETERMINE ELIGIBILITY FOR FREE OR DISCOUNTED CARE, ECHS ALSO LOOKS AT THE PATIENT'S INCOME LEVEL, MEDICAL INDIGENCY, INSURANCE AND UNDERINSURANCE STATUS AND ELIGIBILITY FOR MEDICARE/MEDICAID. PRESUMPTIVE ELIGIBILITY IS UTILIZED AS A LAST RESORT.
PART I, LINE 7:LINE 7A WAS CALCULATED UTILIZING IRS WORKSHEET 2. LINE 7E WAS OBTAINED UTILIZING THE ACTUAL GENERAL LEDGER SYSTEM. LINE 7G WAS OBTAINED FROM THE MEDICARE COST REPORT.
PART III, LINE 2:THE AMOUNT ON LINE 2 REPRESENTS IMPLICIT PRICE CONCESSIONS. THE ORGANIZATION DETERMINES ITS ESTIMATE OF IMPLICIT PRICE CONCESSION BASED ON ITS HISTORICAL COLLECTION EXPERIENCE WITH THIS CLASS OF PATIENTS.
PART III, LINE 3:THE ESTIMATED AMOUNT OF THE ORGANIZATION'S IMPLICIT PRICE CONCESSIONS ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS CALCULATED BASED ON THE PERCENTAGE OF INDIVIDUALS LIVING BELOW THE POVERTY LEVEL IN 2024. THEREFORE 15.4% OF IMPLICIT PRICE CONCESSIONS CAN REASONABLY BE CONSIDERED A COMMUNITY BENEFIT AS IT WOULD HAVE BEEN WRITTEN OFF TO CHARITY CARE.
PART III, LINE 4:THE FOOTNOTE THAT DESCRIBES IMPLICIT PRICE CONCESSIONS IS FOUND ON PAGES 12 AND 13 OF THE ATTACHED FINANCIAL STATEMENTS.
PART III, LINE 8:MEDICARE ALLOWABLE COST OF CARE WAS CALCULATED FROM THE MEDICARE COST REPORT FOR FISCAL YEAR ENDING 6/30/25. MEDICAL SERVICES ARE PROVIDED TO PATIENTS WITH MEDICARE COVERAGE REGARDLESS OF WHETHER OR NOT A SURPLUS OR DEFICIT IS REALIZED. PROVIDING MEDICARE SERVICES PROMOTES ACCESS TO HEALTHCARE SERVICES WHICH ARE VITALLY NEEDED BY OUR COMMUNITY. THE MEDICARE COST REPORT IS COMPLETED BASED ON THE RULES AND REGULATIONS SET FORTH BY THE CENTERS FOR MEDICARE AND MEDICAID SERVICES.HOSPITAL SERVICES REIMBURSED ON A FEE SCHEDULE ARE NOT INCLUDED IN THE MEDICARE CALCULATION PER THE 990 INSTRUCTIONS. HAD THIS BEEN REPORTED THE HOSPITAL WOULD HAVE HAD A GREATER LOSS FROM MEDICARE SERVICES OF $26,289. $39,775 MEDICARE FEE SCHEDULE REVENUE$(66,064) MEDICARE ESTIMATED COSTS OF CARE RELATING TO PAYMENTS$(26,289) NET (SHORTAGE)
PART III, LINE 9B:ALL POST DISCHARGE STATEMENTS CONTAIN INFORMATION THAT A CHARITY CARE POLICY IS AVAILABLE FOR THOSE WHO QUALIFY AND A PHONE NUMBER TO CONTACT FOR INFORMATION AND AN APPLICATION IS PROVIDED. ALL PATIENTS ARE ALLOWED 120 DAYS FROM THE FIRST POST DISCHARGE STATEMENT TO APPLY FOR FINANCIAL ASSISTANCE BEFORE INITIATING ANY EXTRAORDINARY COLLECTION ACTIVITIES. ALL PATIENTS ARE ALLOWED 240 DAYS FROM THE FIRST POST DISCHARGE BILLING STATEMENT TO APPLY FOR FINANCIAL ASSISTANCE.IF AN ACCOUNT HAS BEEN TURNED OVER TO COLLECTIONS AFTER 120 DAYS AND A PATIENT APPLIES FOR FINANCIAL ASSISTANCE DURING THE 240 DAY TIME FRAME AND IS ELIGIBLE FOR CHARITY CARE OR ANY OTHER FINANCIAL ASSISTANCE THE COLLECTION AGENCY WILL BE NOTIFIED TO STOP ANY COLLECTION EFFORTS ON THE ACCOUNT AND THE ACCOUNT WILL BE GIVEN BACK TO THE HOSPITAL.
PART VI, LINE 2:EUREKA COMMUNITY HEALTH SERVICES CONDUCTS PATIENT SATISFACTION SURVEYS WHICH CAN LEAD TO INFORMATION REGARDING NEEDED SERVICES. IN ADDITION, INTERACTIVE QUESTIONS ARE ASKED ABOUT SERVICES AND ANY FEEDBACK IS THEN REPORTED BACK TO THE OFFICERS AND THE BOARD OF DIRECTORS. ECHS CONDUCTED A CHNA DURING FISCAL YEAR END 6/30/25.
PART VI, LINE 3:ECHS HAS SIGNS POSTED THROUGHOUT THE FACILITY REGARDING FINANCIAL ASSISTANCE. A SUMMARY SHEET EXPLAINING FINANCIAL ASSISTANCE IS GIVEN TO DISCHARGED PATIENTS IN THEIR DISCHARGE PACKET AND IT IS ALSO MADE AVAILABLE TO THE PUBLIC THROUGHOUT THE REST OF THE FACILITY. ECHS ALSO POSTS THE AVAILABILITY OF THE FINANCIAL ASSISTANCE POLICY ON ALL STATEMENTS THAT GO OUT TO PATIENTS AND IT IS ALSO POSTED IN THE NEWSPAPER.
PART VI, LINE 4:ECHS IS A FOUR BED CRITICAL ACCESS HOSPITAL LOCATED IN THE TOWN OF EUREKA, IN NORTH CENTRAL SOUTH DAKOTA, IN MCPHERSON COUNTY. ACCORDING TO THE US CENSUS BUREAU, IN 2024 MCPHERSON COUNTY HAD 31.5% OF PEOPLE 65 YEARS OF AGE AND OVER. ECHS DEFINES ITS PRIMARY SERVICE AREA AS MCPHERSON COUNTY IN WHICH THE SERVICE AREA INCLUDES THE TOWNS OF EUREKA, LEOLA, AND LONG LAKE. THE HOSPITAL ALSO SERVES A PORTION OF CAMPBELL COUNTY IN WHICH THE COMMUNITY OF HERREID RESIDES.ACCORDING TO THE US CENSUS BUREAU OF 2024, THERE WERE 2,307 PEOPLE AND 896 HOUSEHOLDS RESIDING IN THE COUNTY. ECHS SERVES PEOPLE OF ALL RACES. THE US CENSUS BUREAU REPORTED IN 2024 THERE WAS 96.0% WHITE, 0.8% BLACK, 1.1% AMERICAN INDIAN & ALASKA NATIVE, 0.5% ASIAN, 0.1% NATIVE HAWAIIAN, 1.5% TWO OR MORE RACES, 3.2% HISPANIC OR LATINO. THE US CENSUS BUREAU IN 2024 REPORTED THAT THE MEDIAN INCOME FOR A HOUSEHOLD IN THE COUNTY WAS $62,024 AND ABOUT 15.4% OF THE POPULATION WAS AT OR BELOW THE POVERTY LINE. THE CENSUS IN 2024 ALSO SHOWED THAT WE HAD 179 VETERANS RESIDING IN THE COUNTY. IT WAS ALSO NOTED IN THE REPORT THAT 11.7% OF THE POPULATION IN THE COUNTY UNDER THE AGE OF 65 HAD NO HEALTH INSURANCE.
PART VI, LINE 5:THE FACILITY IS GOVERNED BY A SEVEN-MEMBER VOLUNTARY BOARD OF TRUSTEES COMPRISED OF PEOPLE LIVING WITHIN THE SERVICE AREA. THESE MEMBERS HAVE NO BUSINESS OR FAMILY TIES TO THE ORGANIZATION. ECHS EXTENDS MEDICAL STAFF PRIVILEGES TO QUALIFIED PHYSICIANS IN THE SERVICE AREA. ALL FUNDS GENERATED BY THE FACILITY ARE REINVESTED INTO THE FACILITY THROUGH THE CONTINUED PROVISION OF HEALTHCARE SERVICES. ECHS IS A CRITICAL ACCESS HOSPITAL WITH 24HR EMERGENCY ROOM SERVICES AND IS OPEN TO ALL PEOPLE REGARDLESS OF ABILITY TO PAY.
PART VI, LINE 6:ECHS IS A MANAGED FACILITY OF AVERA HEALTH. AVERA HEALTH AND ECHSA WORK COOPERATIVELY TO ENHANCE HEALTHCARE THROUGHOUT THE COMMUNITY SERVED BY THE HOSPITAL. ECHS ALSO HAS ACCESS TO "BACK OFFICE" SUPPORT SERVICES, SUCH AS LEGAL CONSULTATION, QUALITY BENCHMARKING, CODING, COMPUTER SERVICES, CONTRACT NEGOTIATIONS, ADMINISTRATIVE CONSULTATION, GROUP PURCHASING, HUMAN RESOURCE ASSISTANCE AND MANY OTHER SERVICES. AVERA HEALTH IS ABLE TO PROVIDE THESE SERVICES TO ECHS AT A COST BELOW THAT WHICH THE HOSPITAL COULD NOT OTHERWISE ACHIEVE. LOCAL CAREGIVERS ARE ABLE TO DEVOTE MORE RESOURCES TO PATIENT AND RESIDENT CARE AS A RESULT. AVERA HEALTH AND ECHS DEDICATE RESOURCES TO ENDEAVORS THAT MAKE A POSITIVE DIFFERENCE TO IMPROVE THE HEALTH OF THE COMMUNITIES THEY SERVE. THESE ACTIVITIES INCLUDE LEADERSHIP DEVELOPMENT AND TRAINING FOR COMMUNITY MEMBERS, ECONOMIC DEVELOPMENT, PHYSICAL IMPROVEMENTS IN THE COMMUNITY, CONTRIBUTIONS TO NONPROFIT COMMUNITY ORGANIZATIONS, NONPROFIT EVENT SPONSORSHIPS, DONATED MEDICAL SUPPLIES, COMMUNITY HEALTH EDUCATION AND SUPPORT GROUPS, HEALTH SCREENINGS, FLU SHOT CLINICS, COMMUNITY EDUCATION AND VARIOUS OTHER ACTIVITIES.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract ExceptionYes (1)InitialContractExceptionInd
Rebuttable Presumption Proc0RebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CORY HEISER
PHYSICIAN ASSISTANT$211,729$0$0$0$100$0$4,237$0$27,476$0$243,542$0$0$0
BRIANA DALCHOW
PHYSICIAN ASSISTANT$149,800$0$10,996$0$0$0$697$0$0$0$161,493$0$0$0
CARMEN WEBER
ADMINISTRATOR$72,534$0$200$0$137$0$3,907$0$18,322$0$95,100$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 8BRIANNA DALCHOW RECEIVED A BONUS FOR RECRUITEMENT TO A RURAL HEALTH SHORTAGE AREA UNDER A BINDING WRITTEN CONTRACT BETWEEN THE STATE, THE HOSPITAL, AND THE PROVIDER.
FORM 990 PART VII, LINE 5CARMEN WEBER, ADMINISTRATOR, IS COMPENSATED THROUGH AN ARRANGEMENT WITH AVERA ST. LUKE'S HOSPITAL, 305 S STATE ST, ABERDEEN, SD 57401.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, LINE JORGANIZATION WEBSITE: HTTPS://WWW.AVERA.ORG/LOCATIONS/PROFILE/ EUREKA-COMMUNITY-HEALTH-SERVICES-AVERA/
FORM 990, PART III, LINE 3WE DISCONTINUED OUR HOME HEALTH/HOMEMAKER SERVICES DEPARTMENT IN APRIL OF 2025.
FORM 990, PART VI, SECTION A, LINE 8BTHE HOSPITAL BOARD DOES NOT HAVE COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11BTHE ADMINISTRATOR AND FINANCE OFFICER REVIEW THE 990 IN DETAIL. AFTER THEIR REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER. THE 990 IS FILED AFTER EACH BOARD MEMBER HAS RECEIVED A COPY.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY INCLUDES ALL BOARD MEMBERS AND OFFICERS OF THE ORGANIZATION. THE ADMINISTRATOR TAKES KNOWN CONFLICTS TO THE BOARD. THE BOARD IS RESPONSIBLE FOR THE REVIEW AND DETERMINATION OF WHETHER A CONFLICT EXISTS. IF A PERSON IS DETERMINED TO HAVE A CONFLICT, HE/SHE IS REQUIRED TO ABSTAIN FROM DISCUSSION, DELIBERATION AND VOTING ON THE MATTER CAUSING THE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15THE BOARD FILLS OUT A WRITTEN EVALUATION ON THE ADMINISTRATOR, AND MEETS WITH AVERA ST. LUKE'S TO DISCUSS THE EVALUATION. DETERMINATION OF COMPENSATION IS A COLLABORATIVE EFFORT BETWEEN THE ORGANIZATION AND AVERA ST. LUKE'S. THIS PROCESS IS DONE EVERY YEAR. THE ADMINISTRATOR REVIEWS RATES FOR PERSONS IN THE FINANCE OFFICER POSITION ACROSS THE REGION, AND ALSO REVIEWS WITH THE HR DEPT AT ST LUKE'S TO DETERMINE THE AMOUNT OF THE AGGREGATE INCREASE TO APPLY TO THE SALARY OF THE FINANCE OFFICER WHICH IS THEN APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS IS DONE EVERY YEAR.
FORM 990, PART VI, SECTION C, LINE 19THE DOCUMENTS ARE AVAILABLE FOR VIEWING ON-SITE ONLY.
FORM 990, PART IX, LINE 11GMEDICAL PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 211,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 211,140. LABORATORY PURCHASE LAB: PROGRAM SERVICE EXPENSES 77,931. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,931. PT FINANCIAL SVC COLLECTION FEES-AM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,785. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,785. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 82,469. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,469. ADMINISTRATION FINANCE SVC CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,072. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,072. OTHER PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 609. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 609. MEDICAL UNIT PURCHASED SERVICE: PROGRAM SERVICE EXPENSES 613,366. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 613,366. NUTRITION SERVICE PURCHASED SERVICE: PROGRAM SERVICE EXPENSES 68,280. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,280.
FORM 990, PART XI, LINE 9:CHANGE IN INTEREST IN NET ASSETS OF AVERA HEALTH FOUNDATION 62,063.