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Nonprofiteer
← COMMUNITY MEMORIAL HOSPITAL ASSOCIATION

Form 990 for tax year 2024

Filed by COMMUNITY MEMORIAL HOSPITAL ASSOCIATION.

Totals

Total revenue
$95,722,288
Total expenses
$94,390,850
Contributions and grants received
$609,308
Grants paid
$28,964
Program service revenue
$93,958,823
Investment income
-$201,311
Other revenue
$1,355,468
Total assets, end of year
$55,586,395
Total liabilities, end of year
$40,427,863
Net assets or fund balances, end of year
$15,158,532
Program services expenses (Part IX)
$87,312,315
Management and general expenses
$7,078,535
Fundraising expenses
$0
Program service expenses (Part III)
$87,312,315

Program services were 92.5% 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.

  • 1d · Related organizations

    $266,005

  • 1e · Government grants (contributions)

    $319,040

  • 1f · All other contributions, gifts and grants

    $24,263

  • 2a · Program service revenue: PATIENT SERVICES

    total $93,953,978 · related or exempt $93,953,978

  • 2b · Program service revenue: OUTSIDE LAB SALES

    total $4,845 · unrelated business $4,845

  • 3 · Investment income

    total $178,071 · unrelated business $24,136 · excluded $153,935

  • 6a · Gross rents

    real property $200,980

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $200,980

  • 6d · Net rental income or loss

    total $200,980 · excluded $200,980

  • 7a · Gross sales of assets other than inventory

    other assets $17,333

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

    other assets $396,715

  • 7c · Gain or loss

    other assets -$379,382

  • 7d · Net gain or loss

    total -$379,382 · excluded -$379,382

  • 11a · Other revenue: INVESTMENT IN CMDI

    total $362,856 · related or exempt $362,856

  • 11b · Other revenue: QUALITY INCENTIVE INCOME

    total $267,417 · excluded $267,417

  • 11c · Other revenue: 340B INCOME

    total $231,655 · excluded $231,655

  • 11d · All other revenue

    total $292,560 · excluded $292,560

  • 11e · Other revenue, total

    $1,154,488

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $28,964 · program services $28,964

  • 5 · Compensation of officers, directors and key employees

    total $1,116,241 · program services $432,885 · management and general $683,356

  • 7 · Other salaries and wages

    total $36,862,566 · program services $35,114,385 · management and general $1,748,181

  • 8 · Pension plan contributions

    total $1,209,576 · program services $1,150,203 · management and general $59,373

  • 9 · Other employee benefits

    total $4,509,061 · program services $4,273,548 · management and general $235,513

  • 10 · Payroll taxes

    total $2,477,380 · program services $2,334,250 · management and general $143,130

  • 11b · Fees: legal

    total $53,497 · management and general $53,497

  • 11c · Fees: accounting

    total $112,873 · management and general $112,873

  • 11g · Fees: other

    total $11,293,939 · program services $11,126,223 · management and general $167,716

  • 12 · Advertising and promotion

    total $219,223 · management and general $219,223

  • 13 · Office expenses

    total $744,280 · program services $564,547 · management and general $179,733

  • 16 · Occupancy

    total $1,498,226 · program services $1,320,471 · management and general $177,755

  • 17 · Travel

    total $144,620 · program services $130,871 · management and general $13,749

  • 19 · Conferences, conventions and meetings

    total $9,678 · management and general $9,678

  • 20 · Interest

    total $1,065,477 · management and general $1,065,477

  • 22 · Depreciation, depletion and amortization

    total $3,017,890 · program services $2,628,869 · management and general $389,021

  • 23 · Insurance

    total $365,025 · program services $40,026 · management and general $324,999

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $19,013,071 · program services $18,950,856 · management and general $62,215

  • 24b · Other expenses: PHARMACEUTICAL DRUGS

    total $3,846,581 · program services $3,846,581

  • 24c · Other expenses: BAD DEBT

    total $3,407,198 · program services $3,407,198

  • 24d · Other expenses: REPAIRS AND MAINTENACE

    total $1,454,850 · program services $1,413,758 · management and general $41,092

  • 24e · All other expenses

    total $1,940,634 · program services $548,680 · management and general $1,391,954

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $186,130 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $3,901,528 · end of year $4,722,117

  • 4 · Accounts receivable

    beginning of year $13,298,864 · end of year $21,439,726

  • 7 · Other notes and loans receivable

    beginning of year $1,937,716 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $2,143,552 · end of year $2,408,244

  • 9 · Prepaid expenses and deferred charges

    beginning of year $470,215 · end of year $456,116

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

    $72,298,693

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

    $48,142,569

  • 10c · Land, buildings and equipment, net

    beginning of year $22,464,698 · end of year $24,156,124

  • 13 · Investments: program-related

    beginning of year $1,726,611 · end of year $1,594,901

  • 14 · Intangible assets

    beginning of year $820,597 · end of year $664,293

  • 15 · Other assets

    beginning of year $177,021 · end of year $144,874

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,540,515 · end of year $13,359,452

  • 19 · Deferred revenue

    beginning of year $202,363 · end of year $200,863

  • 21 · Escrow or custodial account liability

    beginning of year $8,607 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $23,927,843 · end of year $25,235,498

  • 25 · Other liabilities

    beginning of year $620,510 · end of year $1,632,050

  • 27 · Net assets without donor restrictions

    beginning of year $13,827,094 · end of year $15,158,532

Mission and programs · 2024

Mission

YOUR NEIGHBORS CARING FOR YOU.

Activities or mission (Part I)

THE MISSION OF COMMUNITY MEMORIAL HOSPITAL IS TO IMPROVE AND ENHANCE THE HEALTH AND WELL-BEING OF INDIVIDUALS AND OUR COMMUNITY THROUGH EDUCATION, PREVENTION AND INTERVENTION.

  • COMMUNITY MEMORIAL HOSPITAL ASSOCIATION (CMH) IS A CRITICAL ACCESS HOSPITAL LOCATED IN CLOQUET, MN IN CARLTON COUNTY. CMH SERVES PRIMARILY AN ELEVEN ZIP-CODE AREA WITH A POPULATION OF APPROXIMATELY 35,000 RESIDENTS. CMH OFFERS THE COMMUNITY A ROBUST SERVICE LINE OFFERING WHICH INCLUDES INPATIENT & OUTPATIENT SERVICES. COMMUNITY MEMORIAL HOSPITAL ASSOCIATION PROVIDES A NEWLY CONSTRUCTED STATE OF THE ART INPATIENT FACILITY HOUSING MED/SURG, ICU, OB, AND SWING BED SERVICES. CMH PROVIDES A FULL ARRAY OF OUTPATIENT SERVICES WHICH INCLUDE: A 24-HOUR E/R, A FULL SPECTRUM OF IMAGING SERVICES, LABORATORY, SURGERY, CHEMO/INFUSION, PHARMACY, R.T., CARDIAC REHAB, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, DIABETIC EDUCATION, SLEEP STUDIES, AND OTHER MEDICAL SERVICES NEEDED BY OUR COMMUNITY. CMH ALSO EMPLOYS A NUMBER OF PHYSICIANS IN SPECIALTIES THAT ARE IN HIGH DEMAND IN OUR SERVICE AREA. THESE INCLUDE GENERAL SURGEONS, ENT SURGEONS, AND ORTHOPEDIC SURGEONS.CMH HAS GROWN AT A FAST PACE TO MEET THE NEEDS OF OUR COMMUNITY. IN THE TAX YEAR ENDING SEPTEMBER 30, 2025, CMH PROVIDED 3,461 INPATIENT DAYS, 2,974 SURGERIES, 8,038 EMERGENCY ROOM VISITS, AND 52,913 OUTPATIENT VISITS. IN ADDITION, CMH REACHES OUT TO THE COMMUNITY TO ENHANCE THE HEALTH AND WELLBEING OF OUR SERVICE AREA BY OFFERING NUMEROUS EDUCATIONAL OPPORTUNITIES, HEALTH SCREENINGS, AND SUPPORT GROUPS.

    Expenses $87,312,315 · Grants $28,964 · Revenue $94,316,834

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kelly Johnson

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Steve Risacher

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Ralph Hamann

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Jenny Barta

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Ray Hatinen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Brittany Bonk

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Chris Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Lee Olson

    DIRECTOR (THRU 12/24)

    Total calculated
    $0
    Hours/week
    2

  • Samuel Moose

    DIRECTOR (THRU 4/25)

    Total calculated
    $0
    Hours/week
    2

  • Joanna Robnik MD

    DIRECTOR/PHYSICIAN

    Total calculated
    $275,507
    From this org
    $237,879
    From related orgs
    $0
    Other
    $37,628
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $237,699
    Bonus
    $0
    Other
    $180
    Deferred
    $12,553
    Nontaxable benefits
    $25,075
    Filer's total
    $275,507

  • Kara Underwood MD

    DIRECTOR/PHYSICIAN

    Total calculated
    $419,599
    From this org
    $398,928
    From related orgs
    $0
    Other
    $20,671
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $398,154
    Bonus
    $0
    Other
    $774
    Deferred
    $17,250
    Nontaxable benefits
    $3,421
    Filer's total
    $419,599

  • Rick Breuer

    CEO

    Total calculated
    $503,906
    From this org
    $449,304
    From related orgs
    $0
    Other
    $54,602
    Hours/week
    40 + 4 related

    Schedule J breakdown matched by us

    Base
    $448,530
    Bonus
    $0
    Other
    $774
    Deferred
    $17,250
    Nontaxable benefits
    $37,352
    Filer's total
    $503,906

  • Kirk Johnson

    CFO

    Total calculated
    $253,635
    From this org
    $217,574
    From related orgs
    $0
    Other
    $36,061
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $217,160
    Bonus
    $0
    Other
    $414
    Deferred
    $1,010
    Nontaxable benefits
    $35,051
    Filer's total
    $253,635

  • Brad Anderson

    COO

    Total calculated
    $318,499
    From this org
    $270,107
    From related orgs
    $0
    Other
    $48,392
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $269,333
    Bonus
    $0
    Other
    $774
    Deferred
    $13,743
    Nontaxable benefits
    $34,649
    Filer's total
    $318,499

  • Kyle Menzel MD

    PHYSICIAN

    Total calculated
    $1,151,815
    From this org
    $1,110,571
    From related orgs
    $0
    Other
    $41,244
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,110,157
    Bonus
    $0
    Other
    $414
    Deferred
    $17,250
    Nontaxable benefits
    $23,994
    Filer's total
    $1,151,815

  • Asma Khan

    PHYSICIAN

    Total calculated
    $546,253
    From this org
    $532,942
    From related orgs
    $0
    Other
    $13,311
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $532,762
    Bonus
    $0
    Other
    $180
    Deferred
    $13,311
    Nontaxable benefits
    $0
    Filer's total
    $546,253

  • Bryan Hunter

    CRNA

    Total calculated
    $496,407
    From this org
    $445,606
    From related orgs
    $0
    Other
    $50,801
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $444,832
    Bonus
    $0
    Other
    $774
    Deferred
    $17,250
    Nontaxable benefits
    $33,551
    Filer's total
    $496,407

  • Seth Heikkila

    PHYSICIAN

    Total calculated
    $437,263
    From this org
    $395,466
    From related orgs
    $0
    Other
    $41,797
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $395,322
    Bonus
    $0
    Other
    $144
    Deferred
    $17,250
    Nontaxable benefits
    $24,547
    Filer's total
    $437,263

  • Jeff Rapp

    PHYSICIAN

    Total calculated
    $429,732
    From this org
    $362,279
    From related orgs
    $0
    Other
    $67,453
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $359,993
    Bonus
    $0
    Other
    $2,286
    Deferred
    $17,250
    Nontaxable benefits
    $50,203
    Filer's total
    $429,732

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

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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.

Provenance

Return type
form_990
Tax year
2024
Filed
14 August 2026
IRS schema version
2024v5.5
Source object
202622299349302072

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