2025-03-20T09:49:57-05:00 2024-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-07-01 431975486 Friends of FMC Foundation Inc FRIE 4067783331 PO Box 820 Baker MT 59313 Craig Pinnow President of Board 4067783331 2025-03-19 1 1 Mayumi Stella P00970938 6122536500 2025-03-18 2023 2025-03-06 01:10:19Z Craig Pinnow PO Box 820 Baker MT 59313 154321 0 X www.fallonmedical.org X 2002 MT To coordinate Fallon Medical Complex, Inc's fundraising programs. 7 6 0 31 0 0 16358 50531 0 0 7382 86883 6445 3904 30185 141318 250 92602 0 0 0 0 0 0 0 16823 15110 17073 107712 13112 33606 1631560 1743480 0 0 1631560 1743480 To help ensure the continuing quality of local healthcare services for our community. "Friends Helping Friends" 0 0 91404 91102 The purpose of Friends of Fallon Medical Complex Foundation is to provide, through all of its funds and activities, direct or indirect benefit to Fallon Medical Complex (FMC), a not-for-profit healthcare corporation, in support of its mission, so long as FMC qualifies as an organization described in Section 501(c)(3) of the Internal Revenue Code. The Foundation obtains and receives contributions, donations, gifts, or bequests entirely for the development of one or more endowment funds, to be used for financial assistance to FMC for medical education, equipment upgrades and purchases, physical plant improvements and additions, personnel programs, and any aspect of promotion and public relations devoted to the delivery of health care services in FMC's service area. 1500 1500 The Friends of Fallon Medical Complex Foundation distributes funds from its capital pool for the purpose of funding scholarships to students from our service area that are pursuing a formal education in a healthcare-related field. The scholarship process is governed by established formal program criteria that define how requests are to be submitted by applicants and how they are to be evaluated by the Board of Directors. The board awarded 6 scholarship of $250. The other scholarship funds will be awarded once they fulfill the grade requirements during subsequent fiscal years. 92904 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 6 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X Marjorie Losing 4067785303 PO Box 820 Baker MT 59313 Rosanne Varner President 0.50 0.00 X X 0 0 0 Craig Pinnow Vice President 0.50 0.00 X X 0 0 0 Laurie Mackay Secretary/Treasurer 0.50 0.00 X X 0 0 0 Jan Singer Director 0.50 0.00 X 0 0 0 Lorie Schell Director thru Dec 2023 0.50 36.00 X 0 55180 1200 David Stevens Director 0.50 0.00 X 0 0 0 Evelyn Neary Director 0.50 0.50 X 0 0 0 Johnna Koenig Director as of Jun 2024 0.50 18.00 X 0 44606 1784 Karol Zachmann Foundation Director 35.00 5.00 X 0 65686 17481 0 165472 20465 0 0 0 0 0 6609 840 43082 840 50531 40537 40537 46346 0 46346 46346 46346 11526 6609 8834 2692 2692 5381 4169 1212 1212 141318 0 0 90787 91102 91102 1500 1500 2000 2000 12240 12240 358 358 210 210 Fundraising Expenses 302 302 107712 92904 14808 0 1631560 1743480 1631560 1743480 0 0 X 1210561 1252743 420999 490737 1631560 1743480 1631560 1743480 33606 78314 0 X 0 1 X 1 0 X 9400 13414 20906 16358 50531 110609 9400 13414 20906 16358 50531 110609 18624 91985 32804 26591 28398 33658 40537 161988 456 1393 6445 3904 12198 284795 18620 0.32300 0.29770 X Friends of FMC Foundation, Inc.EIN: 43-1975486Facts and Circumstances to be Considered a Publicly Supported Organization Under 509(a)(1)For the Year Ended June 30, 2024Friends of FMC Foundation, Inc. fails to meet the public support test for the years ended July 1, 2023 through June 30, 2024. However, based on the following facts and circumstances, the organization should continue to be recognized as a publicly supported organization under Internal Revenue Code Section 509(a)(1).Ten-Percent of Support:The total amount of public support for the organization during the above mentioned period is 30.83%. Therefore, the total public support is greater than the required 10%.Attraction of Public Support:The Friends of FMC Foundation Director is very involved in our community and she does her very best to attract the public support of the Foundation through a multitude of communication channels.The Foundation attracts the public support from a broad group of people through our annual fund-raising events that many people look forward to. The Foundation Director advertises our events on the "Talk Around Town" Radio Show that she is involved in on a weekly basis. She discusses the events on this local Radio Show that airs Tuesday and Thursday. The "Talk Around Town" is then archived on RadioBaker.com for the convenience of the listeners to go back and listen to get any details that they may have missed.The Foundation Director actively advertises our annual fundraising events on the social media platform, "Facebook." She starts advertising for an event well in advance with at least a month or better notice prior to the event taking place. The Foundation Director attends monthly Chamber and City Council meetings to advertise our events by "word-of-mouth."The Foundation actively applies for grants to help with advertising costs to increase their advertisement in the newspaper and/or radio. They utilize the newspaper when they can, knowing that the cost of newspaper ads can add up quickly and it isn't always their best form of advertisement unless funds have been approved by a grant.Sources of Support:Friends of FMC Foundation, Inc. does not receive support from a single family; rather it receives support from members of the general public. The organization received a portion of its support from individuals in the community.Representative Governing Body:Friends of FMC Foundation, Inc. is served by a governing body that represents the interest of the public; it does not represent the interests of the donors of Friends of FMC Foundation, Inc. These representatives ensure that the organization meets the needs of the healthcare community.Based on the above facts and circumstances, Friends of FMC Foundation, Inc. should continue to be considered as publicly supported under Internal Revenue Code Section 509(a)(1). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 260795 2194 262989 260014 781 260795 259707 307 260014 258575 1132 259707 255821 2754 258575 0.15990 0.73400 0.10610 0 0 0 X 285936 78314 66141 144455 141481 -163 -163 141318 174016 66141 163 66304 107712 0 107712 Part V, Line 4: Permanently restricted funds are used to provide a source of income to be used for Long Term Care, and/or equipment purchases on behalf of Fallon Medical Complex, and for scholarships. Principal has been invested and the generated income (temporarily restricted) is used for said purpose. Part X, Line 2: The Foundation believes 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 Foundation 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 4b - Other Adjustments: Fundraising expenses in revenue for tax purposes -163. Part XII, Line 2d - Other Adjustments: Fundraising expenses in revenue for tax purposes 163. Oct Breast Cancer Lunch 16206 7276 8930 1308 16206 7276 8930 1308 1308 7622 1 Fallon Medical Complex Inc PO Box 820 Baker MT 59313 363808993 501(c)(3) 91102 0 General Support 1 0 Part I, Line 2: The Hospital has a formal process in place in order to request funds from the Foundation. The Foundation board of directors must approve any amounts requested by the Hospital. In this process the Hospital must describe what they are requesting. Form 990, Part VI, Section A, line 2 Jan Singer and Evelyn Neary have a family relationship. Evelyn Neary has a business relationship with Karol Zachmann, Lorie Schell, and Johnna Koenig. Form 990, Part VI, Section A, line 8b The organization does not have a committee that acts on behalf of the governing body. Form 990, Part VI, Section B, line 11b Information for the Form 990 is compiled by the executive staff. The corporation's accountants prepare the form which is emailed or mailed to the Board of Directors for the review and comment during one of their regular meetings prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The Organization's conflict of interest policy requires a duty to disclose any conflicts annually as well as during discussions. The policy covers all members of the board. Board Members complete a questionnaire annually addressing potential areas of conflicts. Conflicts are determined by each individual. If a conflict arises, the board member abstains from voting on matters that gave rise to the conflict. Form 990, Part VI, Section B, line 15 The Foundation Director is paid by Fallon Medical Complex, a related organization, for her services to both the Foundation and the Fallon Medical Complex. Fallon Medical Complex uses the Montana Hospital Association (MHA) annual compensation data to help determine compensation for employees including the Foundation director. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy and financial statements are available for public inspection at the corporation's place of business upon request. Fallon Medical Center 202 S 4th St W Baker MT 59313 363808993 Critical Access Hospital MT 501(c)(3) Line 3 N/A 0 0 1 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 0