Totals
- Total revenue
- $626,298,828
- Total expenses
- $647,147,579
- Contributions and grants received
- $228,636
- Grants paid
- $68,979
- Program service revenue
- $623,524,521
- Investment income
- $544,779
- Other revenue
- $2,000,892
- Total assets, end of year
- $961,989,983
- Total liabilities, end of year
- $660,626,392
- Net assets or fund balances, end of year
- $301,363,591
- Program services expenses (Part IX)
- $490,224,567
- Management and general expenses
- $156,923,012
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $490,224,567
Program services were 75.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Listed in Part VII
-
GREGORY TIERNEY MD
DIRECTOR & EVP SYSTEM CLINICAL OPS
- Total calculated
- $1,441,865
- From this org
- $0
- From related orgs
- $1,387,376
- Other
- $54,489
- Hours/week
- 19 + 41 related
Schedule J breakdown matched by us
- Base
- $0 + $621,421 related
- Bonus
- $0 + $139,026 related
- Other
- $0 + $626,929 related
- Deferred
- $0 + $24,150 related
- Nontaxable benefits
- $0 + $30,339 related
- Filer's total
- $0 + $1,441,865 related
-
RAYN GINNATY
DIRECTOR/PRES. OF HOSPITALS & SENIOR SERVICES
- Total calculated
- $569,676
- From this org
- $498,837
- From related orgs
- $0
- Other
- $70,839
- Hours/week
- 30 + 20 related
Schedule J breakdown matched by us
- Base
- $397,935
- Bonus
- $62,241
- Other
- $38,661
- Deferred
- $59,700
- Nontaxable benefits
- $11,139
- Filer's total
- $569,676
-
JEFFREY BAKER MD
DIRECTOR
- Total calculated
- $564,051
- From this org
- $0
- From related orgs
- $522,851
- Other
- $41,200
- Hours/week
- 2 + 48 related
Schedule J breakdown matched by us
- Base
- $0 + $454,173 related
- Bonus
- $0 + $66,797 related
- Other
- $0 + $1,881 related
- Deferred
- $0 + $20,700 related
- Nontaxable benefits
- $0 + $20,500 related
- Filer's total
- $0 + $564,051 related
-
GLENN WINSLOW
DIRECTOR
- Total calculated
- $441,201
- From this org
- $12,000
- From related orgs
- $407,326
- Other
- $21,875
- Hours/week
- 2 + 48 related
Schedule J breakdown matched by us
- Base
- $12,000 + $301,060 related
- Bonus
- $0 + $105,466 related
- Other
- $0 + $800 related
- Deferred
- $0 + $6,055 related
- Nontaxable benefits
- $0 + $15,820 related
- Filer's total
- $12,000 + $429,201 related
-
MELCHISEDEK MARGARIS MD
DIRECTOR
- Total calculated
- $310,651
- From this org
- $0
- From related orgs
- $263,746
- Other
- $46,905
- Hours/week
- 2 + 48 related
Schedule J breakdown matched by us
- Base
- $0 + $253,746 related
- Bonus
- $0 + $10,000 related
- Other
- $0
- Deferred
- $0 + $13,585 related
- Nontaxable benefits
- $0 + $33,320 related
- Filer's total
- $0 + $310,651 related
-
JUDY BORLAND MD
DIRECTOR
- Total calculated
- $156,742
- From this org
- $0
- From related orgs
- $143,451
- Other
- $13,291
- Hours/week
- 2 + 20 related
Schedule J breakdown matched by us
- Base
- $0 + $133,451 related
- Bonus
- $0 + $10,000 related
- Other
- $0
- Deferred
- $0 + $8,759 related
- Nontaxable benefits
- $0 + $4,532 related
- Filer's total
- $0 + $156,742 related
-
DAVE RICHARDS
DIRECTOR & SYSTEM BOARD LIAISON
- Total calculated
- $250
- From this org
- $0
- From related orgs
- $250
- Other
- $0
- Hours/week
- 2 + 6 related
-
BILL FERRIN
CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
BRIAN LOUCKS
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
SENATOR LLEW JONES
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
TAMMY LACEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
FORREST EHLINGER
CRO & EVP (THRU 9/24)
- Total calculated
- $1,120,999
- From this org
- $0
- From related orgs
- $1,087,402
- Other
- $33,597
- Hours/week
- 27 + 33 related
Schedule J breakdown matched by us
- Base
- $0 + $435,904 related
- Bonus
- $0 + $131,450 related
- Other
- $0 + $520,048 related
- Deferred
- $0 + $17,250 related
- Nontaxable benefits
- $0 + $16,347 related
- Filer's total
- $0 + $1,120,999 related
-
BRUCE HOULIHAN
SVP & SYSTEM CFO
- Total calculated
- $535,264
- From this org
- $0
- From related orgs
- $448,754
- Other
- $86,510
- Hours/week
- 10 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $333,485 related
- Bonus
- $0 + $66,690 related
- Other
- $0 + $48,579 related
- Deferred
- $0 + $54,251 related
- Nontaxable benefits
- $0 + $32,259 related
- Filer's total
- $0 + $535,264 related
-
KATHY HILL
CHIEF OPERATING OFFICER
- Total calculated
- $369,025
- From this org
- $319,015
- From related orgs
- $0
- Other
- $50,010
- Hours/week
- 25 + 25 related
Schedule J breakdown matched by us
- Base
- $189,845
- Bonus
- $57,313
- Other
- $71,857
- Deferred
- $19,709
- Nontaxable benefits
- $30,301
- Filer's total
- $369,025
-
LYNZE CANNON
ACUTE CARE CHIEF NURSING OFFICER
- Total calculated
- $223,962
- From this org
- $176,921
- From related orgs
- $0
- Other
- $47,041
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $158,123
- Bonus
- $18,798
- Other
- $0
- Deferred
- $11,354
- Nontaxable benefits
- $35,687
- Filer's total
- $223,962
-
DYLAN RICHARDSON
PATIENT FLOW SPECIALIST
- Total calculated
- $283,603
- From this org
- $259,396
- From related orgs
- $0
- Other
- $24,207
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $256,527
- Bonus
- $0
- Other
- $2,869
- Deferred
- $13,084
- Nontaxable benefits
- $11,123
- Filer's total
- $283,603
-
JAMIE LEONARD
DIRECTOR OF PHARMACY
- Total calculated
- $270,541
- From this org
- $234,637
- From related orgs
- $0
- Other
- $35,904
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $197,220
- Bonus
- $37,417
- Other
- $0
- Deferred
- $14,311
- Nontaxable benefits
- $21,593
- Filer's total
- $270,541
-
ADAM ELLIOT
MEDICAL PHYSICIST
- Total calculated
- $271,353
- From this org
- $220,363
- From related orgs
- $0
- Other
- $50,990
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $220,363
- Bonus
- $0
- Other
- $0
- Deferred
- $14,027
- Nontaxable benefits
- $36,963
- Filer's total
- $271,353
-
TOM CINKO
FACILITIES DIRECTOR
- Total calculated
- $237,099
- From this org
- $205,122
- From related orgs
- $0
- Other
- $31,977
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $176,528
- Bonus
- $28,594
- Other
- $0
- Deferred
- $10,455
- Nontaxable benefits
- $21,522
- Filer's total
- $237,099
-
SANDRA SOWA
REGISTERED NURSE
- Total calculated
- $237,762
- From this org
- $208,075
- From related orgs
- $0
- Other
- $29,687
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $205,335
- Bonus
- $0
- Other
- $2,740
- Deferred
- $11,161
- Nontaxable benefits
- $18,526
- Filer's total
- $237,762
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 7 · Other non-fixed payments
Answered no
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- PART I, LINE 3
- THE COMPENSATION OF THE SENIOR EXECUTIVE TEAM OF BENEFIS HOSPITALS, INC. WAS SET BY THE INDEPENDENT COMPENSATION COMMITTEE OF BENEFIS HEALTH SYSTEM, INC., WHICH IS CHARGED WITH ADMINISTERING THE SYSTEM'S EXECUTIVE COMPENSATION PHILOSOPHY, POLICIES AND PROGRAMS IN THE MANNER SET FORTH IN THE COMMITTEE'S WRITTEN CHARTER. THE COMMITTEE'S RESPONSIBILITIES INCLUDE (I) DETERMINING APPROPRIATE COMPENSATION FOR ALL EXECUTIVES, (II) EVALUATING AND ADOPTING EXECUTIVE COMPENSATION PLANS, POLICIES AND PROGRAMS, (III) REVIEWING AND APPROVING EXECUTIVE BENEFIT PLANS, AND (IV) VERIFYING THAT COMPENSATION IS APPROPRIATELY AND FULLY DISCLOSED AND REPORTED. THE COMMITTEE HAS ENGAGED AN INDEPENDENT COMPENSATION CONSULTING FIRM TO ASSIST IN ENSURING THAT AMOUNTS PAID TO THE SYSTEM'S EXECUTIVES ARE CONSISTENT WITH REASONABLE, FAIR MARKET LEVELS. THE PROCESS FOLLOWED BY THE COMMITTEE, INCLUDING THE DATA RELIED UPON AND THE COMMITTEE'S DECISIONS, WAS THOROUGHLY AND TIMELY DOCUMENTED. THIS PROCESS IS COMPLETED ON AN ANNUAL BASIS.
- PART I, LINES 4A-B
- LINE 4A: FORREST EHLINGER, $110,768. LINE 4B: BENEFIS HEALTH SYSTEM, INC PROVIDES A SECTION 457F NONQUALIFIED DEFERRED COMPENSATION PLAN FOR DR. TIERNEY, MS. GINNATY, MS. HILL, MR. HOULIHAN, AND MR. EHLINGER WHO MET THE REQUIREMENTS OF THE PLAN. DR. TIERNEY, MS. GINNATY, MS. HILL, MR. HOULIHAN, AND MR. EHLINGER RECEIVED A PAYOUT FROM THE PLAN IN 2024.
- PART I, LINE 7
- BENEFIS HEALTH SYSTEM, INC. AND ITS AFFILIATES (INCLUDING THE ORGANIZATION) MAINTAIN AN INCENTIVE COMPENSATION PLAN THAT INCORPORATES BOTH SHARED AND INDIVIDUAL GOALS FOR MEMBERS OF THE EXECUTIVE AND MANAGEMENT LEADERSHIP TEAMS. PAYMENTS PURSUANT TO THE INCENTIVE PLAN ARE SUBJECT TO A PRECONDITION THAT THE SYSTEM MUST ACHIEVE BUDGETED OPERATING PERFORMANCE. THE SYSTEM HAS ADOPTED SHARED PERFORMANCE OBJECTIVES INCLUDING SYSTEM GROWTH AS WELL AS MEASURES TIED TO WORKFORCE, PATIENT EXPERIENCE, PATIENT SAFETY, CLINICAL QUALITY, AND FINANCE/OPERATIONS. THE INDIVIDUAL PERFORMANCE OBJECTIVES ADOPTED ARE BASED ON AN ARRAY OF QUALITY, FINANCIAL, OPERATIONAL AND STRATEGIC INITIATIVES. INCENTIVE OPPORTUNITY LEVELS ARE CALCULATED BASED ON PREDETERMINED PERCENTAGES OF EACH EXECUTIVE'S AND MANAGER'S BASE SALARY, AND VARY BASED ON THE ACHIEVEMENT OF THRESHOLD, TARGET OR STRETCH LEVELS AS TO EACH PERFORMANCE OBJECTIVE. THE SYSTEM ALSO MAINTAINS A LONG-TERM INCENTIVE PLAN DIRECTED AT RECRUITING AND RETAINING EXECUTIVE LEADERSHIP. PAYMENTS UNDER THE LONG-TERM INCENTIVE PLAN ARE CONDITIONED ON AN EXECUTIVE REMAINING EMPLOYED BY THE SYSTEM AND MAINTAINING SATISFACTORY OVERALL PERFORMANCE. INCENTIVE OPPORTUNITIES UNDER THE LONG-TERM PLAN ARE APPROVED IN ADVANCE BY THE BENEFIS HEALTH SYSTEM, INC. COMPENSATION COMMITTEE, WITH LATER PAYOUTS APPROVED BY THE COMMITTEE BASED ON ACTUAL PERFORMANCE RESULTS.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
EDUCATIONAL TOOL FOR HEALTHCARE STUDENT PROGRAMS
-
EDUCATIONAL TOOL FOR HEALTHCARE STUDENT PROGRAMS
-
CRITICAL CARE USAGE IN RURAL HEALTHCARE FACILITY
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
BENEFIS HEALTH SYSTEM FOUNDATION INC
501(C)(3) · FOUNDATION · MT
Directly controlled by BENEFIS HEALTH SYSTEM INC
-
501(C)(3) · MANAGEMENT AND SUPPORT SERVICES · MT
-
501(C)(3) · PHYSICIAN SERVICES · MT
Directly controlled by BENEFIS HEALTH SYSTEM INC
-
501(C)(3) · HOME HEALTH AND RELATED PRODUCTS · MT
Directly controlled by BENEFIS HEALTH SYSTEM INC
-
BENEFIS COMMUNITY HOSPITALS INC
501(C)(3) · CRITICAL ACCESS HOSPITALS · MT
Directly controlled by BENEFIS HEALTH SYSTEM INC
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
BENEFIS HEALTH SYSTEM FOUNDATION PROPERTIES LLC
HOLDS REAL PROPERTY DONATED TO FOUNDATION · MT
Directly controlled by BENEFIS HEALTH SYSTEM FOUNDATION INC
-
REAL ESTATE · MT
Directly controlled by BENEFIS HEALTH SYSTEM INC
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
FITNESS CLUB · MT
-
TREASURE STATE HEALTHCARE NETWORK LLC
HEALTHCARE SERVICES · MT
-
HOUSING RENTALS · MT
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
T · INVESTMENT TRUST · CA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 17 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513219349319191
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