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← LIBERTY COUNTY HOSPITAL AND NURSING HOME INC

Form 990 for tax year 2024

Filed by LIBERTY COUNTY HOSPITAL AND NURSING HOME INC.

Totals

Total revenue
$12,202,946
Total expenses
$11,642,081
Contributions and grants received
$171,300
Grants paid
$0
Program service revenue
$11,693,855
Investment income
$291,575
Other revenue
$46,216
Total assets, end of year
$18,073,291
Total liabilities, end of year
$5,987,619
Net assets or fund balances, end of year
$12,085,672
Program services expenses (Part IX)
$10,834,714
Management and general expenses
$807,367
Fundraising expenses
$0
Program service expenses (Part III)
$10,834,714

Program services were 93.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $160,253

  • 1f · All other contributions, gifts and grants

    $11,047

  • 2a · Program service revenue: MEDICAL SERVICES

    total $11,004,309 · related or exempt $11,004,309

  • 2b · Program service revenue: ASSISTED LIVING

    total $409,049 · related or exempt $409,049

  • 2c · Program service revenue: PHARMACY

    total $280,497 · related or exempt $280,497

  • 3 · Investment income

    total $291,575 · excluded $291,575

  • 6a · Gross rents

    real property $26,919

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $26,919

  • 6d · Net rental income or loss

    total $26,919 · excluded $26,919

  • 11a · Other revenue: ADMINISTRATION

    total $16,577 · related or exempt $16,577

  • 11b · Other revenue: NUTRITION SERVICES

    total $2,720 · related or exempt $2,720

  • 11e · Other revenue, total

    $19,297

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $4,616,602 · program services $4,393,104 · management and general $223,498

  • 8 · Pension plan contributions

    total $231,790 · program services $219,371 · management and general $12,419

  • 9 · Other employee benefits

    total $625,685 · program services $595,721 · management and general $29,964

  • 10 · Payroll taxes

    total $270,655 · program services $255,661 · management and general $14,994

  • 11c · Fees: accounting

    total $8,500 · management and general $8,500

  • 11g · Fees: other

    total $1,792,732 · program services $1,725,257 · management and general $67,475

  • 12 · Advertising and promotion

    total $4,340 · program services $2,790 · management and general $1,550

  • 13 · Office expenses

    total $16,443 · program services $10,185 · management and general $6,258

  • 16 · Occupancy

    total $297,047 · program services $238,299 · management and general $58,748

  • 17 · Travel

    total $68,814 · program services $55,025 · management and general $13,789

  • 22 · Depreciation, depletion and amortization

    total $828,910 · program services $664,011 · management and general $164,899

  • 23 · Insurance

    total $21,472 · program services $17,766 · management and general $3,706

  • 24a · Other expenses: ALLOCATED EXPENSES

    total $1,631,480 · program services $1,492,804 · management and general $138,676

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $523,891 · program services $523,891

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $403,339 · program services $394,046 · management and general $9,293

  • 24d · Other expenses: DIETARY

    total $146,489 · program services $146,489

  • 24e · All other expenses

    total $153,892 · program services $100,294 · management and general $53,598

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,881,954 · end of year $3,976,242

  • 4 · Accounts receivable

    beginning of year $1,377,931 · end of year $3,668,317

  • 8 · Inventories for sale or use

    beginning of year $160,923 · end of year $208,896

  • 9 · Prepaid expenses and deferred charges

    beginning of year $236,991 · end of year $55,639

  • 10a · Land, buildings and equipment: cost or other basis

    $9,204,453

  • 10b · Land, buildings and equipment: accumulated depreciation

    $5,470,031

  • 10c · Land, buildings and equipment, net

    beginning of year $4,178,232 · end of year $3,734,422

  • 11 · Investments: publicly traded securities

    beginning of year $3,792,476 · end of year $4,059,070

  • 15 · Other assets

    beginning of year $3,495,305 · end of year $2,370,705

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,360,189 · end of year $1,527,278

  • 25 · Other liabilities

    beginning of year $3,630,796 · end of year $4,460,341

  • 27 · Net assets without donor restrictions

    beginning of year $11,132,827 · end of year $12,085,672

Mission and programs · 2024

Mission

OUR 25-BED CRITICAL ACCESS HOSPITAL, 18-BED ASSISTED LIVING FACILITY, AND RURAL HEALTH CLINIC PROVIDE INPATIENT AND OUTPATIENT CARE TO RESIDENTS IN LIBERTY COUNTY AND THE SURROUNDING AREA.

Activities or mission (Part I)

PROVIDING HEALTH CARE SERVICES TO COMMUNITIES IN LIBERTY COUNTY AND THE SURROUNDING AREA.

  • LOGAN HEALTH-CHESTER PROVIDED HEALTHCARE IN THE FORM OF HOSPITAL IN-PATIENT DAYS, EMERGENCY ROOM VISITS, HOSPITAL OUTPATIENT VISITS, SURGERIES, ASSISTED LIVING DAYS, LONG-TERM SWING BED DAYS, OBSERVATION VISITS, CLINIC VISITS, ETC.

    Expenses $10,834,714 · Revenue $11,713,152

As filed on the 2024 return.

Listed in Part VII

  • Larry Hendrickson

    CHARIMAN

    Total calculated
    $0
    Hours/week
    5

  • Kirk Skari

    VICE-CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • Tim Bronk

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rudy Cicon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Karla Kulpas

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Britney Tempel

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Gladys Young MD

    TRUSTEE

    Total calculated
    $92,459
    From this org
    $87,225
    From related orgs
    $0
    Other
    $5,234
    Hours/week
    50

  • Daniel Davis MD

    TRUSTEE

    Total calculated
    $965,290
    From this org
    $0
    From related orgs
    $927,878
    Other
    $37,412
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $926,575 related
    Bonus
    $0
    Other
    $0 + $1,303 related
    Deferred
    $0 + $20,700 related
    Nontaxable benefits
    $0 + $16,712 related
    Filer's total
    $0 + $965,290 related

  • Craig Lambrecht MD

    SYSTEM CEO (UNTIL 3/11/2024)

    Total calculated
    $1,740,052
    From this org
    $0
    From related orgs
    $1,715,469
    Other
    $24,583
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $332,474 related
    Bonus
    $0 + $263,881 related
    Other
    $0 + $1,119,114 related
    Deferred
    $0 + $20,102 related
    Nontaxable benefits
    $0 + $4,481 related
    Filer's total
    $0 + $1,740,052 related

  • Cole Turner

    SYSTEM CFO (UNTIL 4/26/2024)

    Total calculated
    $1,953,756
    From this org
    $0
    From related orgs
    $1,947,782
    Other
    $5,974
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $362,987 related
    Bonus
    $0 + $83,708 related
    Other
    $0 + $1,501,087 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $5,974 related
    Filer's total
    $0 + $1,953,756 related

  • Cherie Taylor

    PRESIDENT, LOGAN HEALTH-CUT BANK

    Total calculated
    $248,738
    From this org
    $0
    From related orgs
    $218,568
    Other
    $30,170
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $204,381 related
    Bonus
    $0 + $12,782 related
    Other
    $0 + $1,405 related
    Deferred
    $0 + $13,726 related
    Nontaxable benefits
    $0 + $16,444 related
    Filer's total
    $0 + $248,738 related

  • Brigid Burke

    CFO

    Total calculated
    $465,084
    From this org
    $0
    From related orgs
    $433,162
    Other
    $31,922
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $385,652 related
    Bonus
    $0 + $45,723 related
    Other
    $0 + $1,787 related
    Deferred
    $0 + $14,138 related
    Nontaxable benefits
    $0 + $17,784 related
    Filer's total
    $0 + $465,084 related

  • Kevin Abel

    CEO

    Total calculated
    $1,024,934
    From this org
    $0
    From related orgs
    $986,351
    Other
    $38,583
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $921,367 related
    Bonus
    $0 + $62,103 related
    Other
    $0 + $2,881 related
    Deferred
    $0 + $20,700 related
    Nontaxable benefits
    $0 + $17,883 related
    Filer's total
    $0 + $1,024,934 related

  • Clinton Seger MD

    SYSTEM CO-CEO

    Total calculated
    $1,206,892
    From this org
    $0
    From related orgs
    $1,163,598
    Other
    $43,294
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,095,076 related
    Bonus
    $0 + $62,909 related
    Other
    $0 + $5,613 related
    Deferred
    $0 + $29,275 related
    Nontaxable benefits
    $0 + $14,019 related
    Filer's total
    $0 + $1,206,892 related

  • William Gibson

    CLO/SECRETARY

    Total calculated
    $839,845
    From this org
    $0
    From related orgs
    $801,222
    Other
    $38,623
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $689,757 related
    Bonus
    $0 + $108,695 related
    Other
    $0 + $2,770 related
    Deferred
    $0 + $20,700 related
    Nontaxable benefits
    $0 + $17,923 related
    Filer's total
    $0 + $839,845 related

  • Justin Ott

    CIO

    Total calculated
    $488,906
    From this org
    $0
    From related orgs
    $441,312
    Other
    $47,594
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $434,799 related
    Bonus
    $0
    Other
    $0 + $6,513 related
    Deferred
    $0 + $25,674 related
    Nontaxable benefits
    $0 + $21,920 related
    Filer's total
    $0 + $488,906 related

  • Ellen Layton

    CAO

    Total calculated
    $822,018
    From this org
    $0
    From related orgs
    $770,823
    Other
    $51,195
    Hours/week
    1 + 59 related

    Schedule J breakdown matched by us

    Base
    $0 + $689,644 related
    Bonus
    $0 + $71,017 related
    Other
    $0 + $10,162 related
    Deferred
    $0 + $29,275 related
    Nontaxable benefits
    $0 + $21,920 related
    Filer's total
    $0 + $822,018 related

  • Nancy Kleinsasser

    SHIFT UNIT SUPERVISOR

    Total calculated
    $135,887
    From this org
    $117,212
    From related orgs
    $0
    Other
    $18,675
    Hours/week
    50

  • Darren Young

    ADVANCED PRATICE PROVIDER

    Total calculated
    $190,597
    From this org
    $164,210
    From related orgs
    $0
    Other
    $26,387
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $158,816
    Bonus
    $5,000
    Other
    $394
    Deferred
    $10,102
    Nontaxable benefits
    $16,285
    Filer's total
    $190,597

  • Timothy Blair

    ADVANCED PRATICE PROVIDER

    Total calculated
    $147,437
    From this org
    $129,946
    From related orgs
    $0
    Other
    $17,491
    Hours/week
    50

  • Darin Sipes

    DIRECTOR OF NURSING

    Total calculated
    $156,749
    From this org
    $133,089
    From related orgs
    $0
    Other
    $23,660
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $120,321
    Bonus
    $11,970
    Other
    $798
    Deferred
    $8,566
    Nontaxable benefits
    $15,094
    Filer's total
    $156,749

  • Robert Naeseth

    SUPERVISOR

    Total calculated
    $137,616
    From this org
    $118,807
    From related orgs
    $0
    Other
    $18,809
    Hours/week
    50

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 CEO'S COMPENSATION IS PAID BY LOGAN HEALTH AND BILLINGS CLINIC. THE ORGANIZATIONS USE THE FOLLOWING METHODS TO ESTABLISH COMPENSATION FOR THE CEO: - COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
PART I, LINES 4A-B
CONTRACTUAL PAYMENTS: CRAIG LAMBRECHT - $1,116,784 COLE TURNER - $1,500,000 457(F) CONTRIBUTIONS: CLINTON SEGER - $165,001 JUSTIN OTT - $57,877 WILLIAM GIBSON - $30,500 KEVIN ABEL - $23,000 ELLEN LAYTON - $84,000 BRIGID BURKE - $23,000 CHERIE TAYLOR - $23,000
PART I, LINE 7
BONUS PLANS ADMIN AND MGMT-BASED ON A NUMBER OF FACTORS INCLUDING BUT NOT LIMITED TO: QUALITY AND FINANCIAL INDICATORS INCLUDING DEPARTMENT SPECIFIC GOALS AND INITIATIVES, PATIENT SATISFACTION, PRODUCTIVITY, EMPLOYEE SATISFACTION, AND EMPLOYEE EVALUATION TIMELINESS. SUCCESSFUL IMPLEMENTATION OF COMPANY FISCAL YEAR ACTION PLANS AND THE OVERALL FINANCIAL HEALTH AND STABILITY OF THE ORGANIZATION.

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

No itemized grants to organizations on this return.

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.

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.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC

    COMMERCIAL BUILDING RENTAL · MT

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • APPLIED HEALTH SERVICES INC

    C · HEALTH RELATED · MT

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202523189349302242

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