Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $31,354

• 1e · Government grants (contributions)

  $232,919

• 1f · All other contributions, gifts and grants

  $37,000

• 2a · Program service revenue: NET PATIENT REVENUE

  total $19,743,343 · related or exempt $19,743,343

• 2b · Program service revenue: CHILDREN'S CENTER

  total $222,603 · related or exempt $28,255 · unrelated business $194,348

• 2c · Program service revenue: OTHER PROGRAM SERVICES

  total $217,230 · related or exempt $217,230

• 2d · Program service revenue: PHARMACY

  total $180,618 · related or exempt $180,618

• 3 · Investment income

  total $473,369 · excluded $473,369

• 6a · Gross rents

  real property $28,629

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $28,629

• 6d · Net rental income or loss

  total $28,629 · excluded $28,629

• 7a · Gross sales of assets other than inventory

  securities $2,412,826

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

  securities $2,430,296

• 7c · Gain or loss

  securities -$17,470

• 7d · Net gain or loss

  total -$17,470 · excluded -$17,470

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $14,571 · excluded $14,571

• 11e · Other revenue, total

  $14,571

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $29,771 · program services $29,771

• 2 · Grants to domestic individuals

  total $437,515 · program services $437,515

• 5 · Compensation of officers, directors and key employees

  total $810,538 · program services $573,463 · management and general $215,523 · fundraising $21,552

• 7 · Other salaries and wages

  total $6,558,870 · program services $4,452,834 · management and general $2,093,071 · fundraising $12,965

• 8 · Pension plan contributions

  total $195,123 · program services $46,020 · management and general $149,103

• 9 · Other employee benefits

  total $492,353 · program services $255,199 · management and general $237,154

• 10 · Payroll taxes

  total $487,919 · program services $318,328 · management and general $167,939 · fundraising $1,652

• 11b · Fees: legal

  total $17,741 · program services $826 · management and general $16,915

• 11c · Fees: accounting

  total $61,927 · management and general $61,927

• 11g · Fees: other

  total $5,609,104 · program services $4,037,824 · management and general $1,570,680 · fundraising $600

• 12 · Advertising and promotion

  total $195,268 · program services $75,270 · management and general $112,141 · fundraising $7,857

• 13 · Office expenses

  total $591,411 · program services $110,645 · management and general $478,490 · fundraising $2,276

• 14 · Information technology

  total $56,304 · program services $10,130 · management and general $46,174

• 16 · Occupancy

  total $538,744 · program services $255,079 · management and general $283,665

• 17 · Travel

  total $114,620 · program services $105,326 · management and general $9,294

• 19 · Conferences, conventions and meetings

  total $48,580 · program services $25,452 · management and general $22,714 · fundraising $414

• 20 · Interest

  total $422,267 · program services $10,125 · management and general $412,142

• 22 · Depreciation, depletion and amortization

  total $1,211,276 · program services $334,295 · management and general $876,745 · fundraising $236

• 23 · Insurance

  total $152,075 · management and general $152,075

• 24a · Other expenses: MEDICAL SUPPLIES

  total $1,446,963 · program services $1,414,548 · management and general $32,410 · fundraising $5

• 24b · Other expenses: BAD DEBT

  total $984,121 · program services $984,121

• 24c · Other expenses: DIETARY/FOOD

  total $239,653 · program services $201,051 · management and general $38,447 · fundraising $155

• 24d · Other expenses: BED TAX

  total $234,887 · management and general $234,887

• 24e · All other expenses

  total $91,465 · program services $9,609 · management and general $81,856

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $2,063,390 · end of year $2,299,784

• 4 · Accounts receivable

  beginning of year $2,896,208 · end of year $3,472,097

• 8 · Inventories for sale or use

  beginning of year $289,589 · end of year $266,804

• 9 · Prepaid expenses and deferred charges

  beginning of year $132,352 · end of year $83,202

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

  $26,127,674

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

  $16,192,385

• 10c · Land, buildings and equipment, net

  beginning of year $10,421,936 · end of year $9,935,289

• 11 · Investments: publicly traded securities

  beginning of year $13,460,388 · end of year $13,807,503

• 15 · Other assets

  beginning of year $447,406 · end of year $327,326

• 17 · Accounts payable and accrued expenses

  beginning of year $1,644,950 · end of year $1,738,040

• 19 · Deferred revenue

  beginning of year $28,532 · end of year $22,553

• 20 · Tax-exempt bond liabilities

  beginning of year $14,016,473 · end of year $13,426,727

• 25 · Other liabilities

  beginning of year $364,371 · end of year $602,789

• 27 · Net assets without donor restrictions

  beginning of year $13,632,443 · end of year $14,377,396

• 28 · Net assets with donor restrictions

  beginning of year $24,500 · end of year $24,500

The filer's explanations (Part III)

PART I, LINE 7

THE CEO OF BEARTOOTH BILLINGS CLINIC RECEIVES A DISCRETIONARY BONUS THAT IS A NON-FIXED PAYMENT. PRE-DETERMINED STRETCH GOALS ARE ESTABLISHED BY THE BOARD OF DIRECTORS EXECUTIVE COMMITTEE AT THE BEGINNING OF THE EVALUATION PERIOD. FOR BEARTOOTH THIS IS JULY, THE BEGINNING OF THE FISCAL YEAR. THE BONUS IS PRIMARILY IMPACTED BY THE FINANCIAL PERFORMANCE OF THE FACILITY WITH ALL OF THE GOALS BEING REDUCED BY 50% OF POSSIBLE COMPENSATION IF THE FINANCIALS GOALS ARE NOT MET. THE OVERALL AMOUNT HAS BEEN PRIMARILY DETERMINED BY FINANCIAL PERFORMANCE AND REGIONAL/STATE BENCH-MARKING OF COMPARABLE.