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Nonprofiteer
← BENEFIS COMMUNITY CARE INC

Form 990 for tax year 2022

Filed by BENEFIS COMMUNITY CARE INC.

Totals

Total revenue
$16,652,434
Total expenses
$16,285,197
Contributions and grants received
$60,738
Grants paid
$67,577
Program service revenue
$12,722,839
Investment income
$1,910
Other revenue
$3,866,947
Total assets, end of year
$16,099,766
Total liabilities, end of year
$6,071,819
Net assets or fund balances, end of year
$10,027,947
Program services expenses (Part IX)
$11,737,635
Management and general expenses
$4,547,562
Fundraising expenses
$0
Program service expenses (Part III)
$11,737,635

Program services were 72.1% 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)

    $60,738

  • 2a · Program service revenue: PATIENT REVENUE

    total $12,722,839 · related or exempt $12,722,839

  • 7a · Gross sales of assets other than inventory

    other assets $6,000

  • 7b · Less cost or other basis and sales expenses

    other assets $4,090

  • 7c · Gain or loss

    other assets $1,910

  • 7d · Net gain or loss

    total $1,910 · excluded $1,910

  • 10a · Gross sales of inventory

    $5,899,614

  • 10b · Cost of goods sold

    $2,032,667

  • 10c · Net income from sales of inventory

    total $3,866,947 · related or exempt $3,866,947

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $14,593 · program services $14,593

  • 2 · Grants to domestic individuals

    total $52,984 · program services $52,984

  • 5 · Compensation of officers, directors and key employees

    total $183,154 · program services $155,206 · management and general $27,948

  • 6 · Compensation of disqualified persons

    total $84,762 · program services $71,894 · management and general $12,868

  • 7 · Other salaries and wages

    total $9,184,540 · program services $7,790,196 · management and general $1,394,344

  • 8 · Pension plan contributions

    total $344,718 · program services $290,294 · management and general $54,424

  • 9 · Other employee benefits

    total $1,203,837 · program services $1,014,489 · management and general $189,348

  • 10 · Payroll taxes

    total $711,360 · program services $599,051 · management and general $112,309

  • 11a · Fees: management

    total $2,408,019 · management and general $2,408,019

  • 12 · Advertising and promotion

    total $2,656 · program services $1,890 · management and general $766

  • 13 · Office expenses

    total $201,023 · program services $161,723 · management and general $39,300

  • 14 · Information technology

    total $2,293 · program services $1,932 · management and general $361

  • 16 · Occupancy

    total $193,286 · program services $162,603 · management and general $30,683

  • 17 · Travel

    total $239,477 · program services $201,462 · management and general $38,015

  • 19 · Conferences, conventions and meetings

    total $16,060 · program services $13,511 · management and general $2,549

  • 22 · Depreciation, depletion and amortization

    total $260,766 · program services $139,568 · management and general $121,198

  • 24a · Other expenses: PURCHASED SERVICES

    total $605,164 · program services $509,890 · management and general $95,274

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $201,904 · program services $200,516 · management and general $1,388

  • 24c · Other expenses: BAD DEBT

    total $84,147 · program services $84,147 · management and general $0

  • 24e · All other expenses

    total $290,454 · program services $271,686 · management and general $18,768

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year -$232,836 · end of year -$216,680

  • 4 · Accounts receivable

    beginning of year $11,231,861 · end of year $10,951,734

  • 8 · Inventories for sale or use

    beginning of year $2,078,420 · end of year $1,946,449

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,565 · end of year $11,528

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

    $5,593,371

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

    $2,458,720

  • 10c · Land, buildings and equipment, net

    beginning of year $3,349,216 · end of year $3,134,651

  • 15 · Other assets

    beginning of year $423,238 · end of year $272,084

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,967,162 · end of year $6,071,819

  • 19 · Deferred revenue

    beginning of year $1,239,592

  • 27 · Net assets without donor restrictions

    beginning of year $9,660,710 · end of year $10,027,947

Mission and programs · 2022

Mission

WE PROVIDE EXCELLENT CARE FOR ALL, HEALING BODY, MIND AND SPIRIT. IN SUPPORT OF BENEFIS HEALTH SYSTEM, AND OUR REGION, BENEFIS COMMUNITY CARE PLACES THE CUSTOMER FIRST AND IS RECOGNIZED AS THE PROVIDER OF CHOICE FOR COMMUNITY HEALTH CARE BY (CONTINUED ON SCHEDULE O) PROVIDING UNMATCHED QUALITY AND SERVICE TO PROVIDE HOME HEALTH SERVICES AND PRODUCTS IN COLLABORATION WITH OTHER BENEFIS ENTITIES AS PART OF A COLLECTIVE EFFORT TO MEET THE HEALTHCARE NEEDS OF RESIDENTS OF NORTH CENTRAL MONTANA. IN EARLY 2021, THE COMPANY DECIDED TO CHANGE THE NAME FROM BENEFIS SPECTRUM MEDICAL, INC. TO BENEFIS COMMUNITY CARE, INC TO BETTER REPRESENT THE NATURE OF THE SERVICES PROVIDED TO THE COMMUNITY.

Activities or mission (Part I)

HOME HEALTH SERVICES AND RELATED PRODUCTS.

  • PROVIDE HOME AND COMMUNITY BASED WAIVER CASE MANAGEMENT SERVICES IN 53 MONTANA COUNTIES FOR THE ELDERLY AND PHYSICALLY DISABLED. SERVICES ARE DESIGNED TO PROMOTE INDEPENDENCE, CONSUMER CHOICE AND PARTICIPATION IN THE DELIVERY OF HEALTH CARE IN THE HOME ENVIRONMENT.

    Expenses $4,809,434 · Revenue $6,218,300

  • PROVIDE RESPIRATORY SERVICES AND NUMEROUS DURABLE MEDICAL EQUIPMENT PRODUCTS TO CUSTOMERS IN 15 NORTHCENTRAL MONTANA COUNTIES.

    Expenses $3,599,900 · Grants $49,984 · Revenue $5,378,653

  • PROVIDE SKILLED HOME HEALTH CARE (NURSING, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, MEDICAL SOCIAL SERVICES) IN 6 NORTHCENTRAL MONTANA COUNTIES.

    Expenses $3,223,513 · Revenue $4,861,048

  • PROVIDE FOOT CLINIC AND OTHER IN-HOME PRIVATE PAY SERVICES ALONG WITH OFFERING CERTIFIED NURSING ASSISTANT, HOME HEALTH AIDE, AND MEDICATION AIDE TRAINING PROGRAMS.

    Expenses $104,788 · Grants $17,593 · Revenue $131,785

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Tanya Cameron

    CHAIR

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Forrest Ehlinger

    DIRECTOR

    Total calculated
    $818,040
    From this org
    $0
    From related orgs
    $648,517
    Other
    $169,523
    Hours/week
    2 + 58 related

    Schedule J breakdown matched by us

    Base
    $0 + $513,850 related
    Bonus
    $0 + $16,167 related
    Other
    $0 + $118,500 related
    Deferred
    $0 + $148,018 related
    Nontaxable benefits
    $0 + $21,505 related
    Filer's total
    $0 + $818,040 related

  • Gregory Tierney MD

    DIRECTOR

    Total calculated
    $852,425
    From this org
    $0
    From related orgs
    $654,722
    Other
    $197,703
    Hours/week
    2 + 58 related

    Schedule J breakdown matched by us

    Base
    $0 + $591,643 related
    Bonus
    $0 + $17,100 related
    Other
    $0 + $45,979 related
    Deferred
    $0 + $177,574 related
    Nontaxable benefits
    $0 + $20,129 related
    Filer's total
    $0 + $852,425 related

  • Brad Nieset MD

    DIRECTOR

    Total calculated
    $445,412
    From this org
    $0
    From related orgs
    $427,932
    Other
    $17,480
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $399,120 related
    Bonus
    $0 + $28,812 related
    Other
    $0
    Deferred
    $0 + $15,250 related
    Nontaxable benefits
    $0 + $2,230 related
    Filer's total
    $0 + $445,412 related

  • Debra Evans

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ronald Sunwall

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Daniel Gordon MD

    DIRECTOR (THRU 5/22)

    Total calculated
    $232,030
    From this org
    $0
    From related orgs
    $191,522
    Other
    $40,508
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $136,084 related
    Bonus
    $0 + $55,438 related
    Other
    $0
    Deferred
    $0 + $8,815 related
    Nontaxable benefits
    $0 + $31,693 related
    Filer's total
    $0 + $232,030 related

  • Charles Marler MD

    DIRECTOR (FROM 5/22)

    Total calculated
    $423,528
    From this org
    $0
    From related orgs
    $374,348
    Other
    $49,180
    Hours/week
    2 + 48 related

    Schedule J breakdown matched by us

    Base
    $0 + $259,253 related
    Bonus
    $0 + $109,195 related
    Other
    $0 + $5,900 related
    Deferred
    $0 + $13,573 related
    Nontaxable benefits
    $0 + $35,607 related
    Filer's total
    $0 + $423,528 related

  • Debra J Ammondson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 3 related

  • Brad Garpestad

    CHIEF OPERATING OFFICER

    Total calculated
    $183,154
    From this org
    $159,677
    From related orgs
    $0
    Other
    $23,477
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $155,164
    Bonus
    $4,513
    Other
    $0
    Deferred
    $10,522
    Nontaxable benefits
    $12,955
    Filer's total
    $183,154

  • Nicole Bell Herda

    PHYSICAL THERAPIST

    Total calculated
    $149,847
    From this org
    $131,429
    From related orgs
    $0
    Other
    $18,418
    Hours/week
    50

  • John Lewis

    PHYSICAL THERAPIST

    Total calculated
    $122,680
    From this org
    $115,993
    From related orgs
    $0
    Other
    $6,687
    Hours/week
    50

  • Thomas Cook

    PHYSICAL THERAPIST

    Total calculated
    $139,796
    From this org
    $104,939
    From related orgs
    $0
    Other
    $34,857
    Hours/week
    50

  • Ann Norton

    OCCUPATIONAL THERAPIST

    Total calculated
    $144,855
    From this org
    $116,290
    From related orgs
    $0
    Other
    $28,565
    Hours/week
    50

  • Kenneth Holland

    PHYSICAL THERAPIST

    Total calculated
    $130,862
    From this org
    $100,801
    From related orgs
    $0
    Other
    $30,061
    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

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 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 COMMUNITY CARE, 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, LINE 4B
LINE 4B: BENEFIS HEALTH SYSTEM, INC PROVIDES A SECTION 457F NONQUALIFIED DEFERRED COMPENSATION PLAN FOR DR. TIERNEY AND MR. EHLINGER WHO MEET THE REQUIREMENTS OF THE PLAN. DR. TIERNEY AND MR. EHLINGER RECEIVED A PAYOUT FROM THE PLAN IN 2022.
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

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • BENEFIS CASCADE RIDGE LLC

    REAL ESTATE · MT

    Directly controlled by BENEFIS HEALTH SYSTEM INC

  • BENEFIS HEALTH SYSTEM FOUNDATION PROPERTIES LLC

    HOLDS REAL PROPERTY DONATED TO FOUNDATION · MT

    Directly controlled by BENEFIS HEALTH SYSTEM FOUNDATION INC

  • WALK IN EXPRESS LLC

    OUTPATIENT CLINIC · MT

    Directly controlled by BENEFIS HEALTH SYSTEM INC

  • HELENA AMBULATORY CENTER LLC

    INACTIVE · MT

    Directly controlled by BENEFIS HEALTH SYSTEM INC

Related partnerships

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

  • GREAT FALLS ATHLETIC CLUB LLC

    FITNESS CLUB · MT

  • TREASURE STATE HEALTHCARE NETWORK LLC

    HEALTHCARE SERVICES · MT

Related corporations and trusts

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

  • BHS 2017 TRUST

    T · INVESTMENT TRUST · CA

Provenance

Return type
form_990
Tax year
2022
Filed
10 November 2023
IRS schema version
2022v5.0
Source object
202323189349318217

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