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Nonprofiteer
← BENEFIS HEALTH SYSTEM INC

Form 990 for tax year 2022

Filed by BENEFIS HEALTH SYSTEM INC.

What the amendment changed

Compared with the return it replaced , filed 14 November 2023. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Don Hamilton

Totals

Total revenue
$107,721,415
Total expenses
$100,742,052
Contributions and grants received
$1,215,838
Grants paid
$634,906
Program service revenue
$102,953,938
Investment income
$2,922,668
Other revenue
$628,971
Total assets, end of year
$1,544,813,656
Total liabilities, end of year
$1,212,392,451
Net assets or fund balances, end of year
$332,421,205
Program services expenses (Part IX)
$100,742,052
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$100,742,052

Program services were 100.0% 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

    $1,215,838

  • 2a · Program service revenue: MANAGEMENT FEES

    total $73,266,096 · related or exempt $72,937,353 · unrelated business $328,743

  • 2b · Program service revenue: BENEFITS ADMIN FEES

    total $25,573,414 · related or exempt $25,573,414

  • 2c · Program service revenue: SUBSIDIARY INCOME

    total $3,781,586 · related or exempt $3,781,586

  • 2d · Program service revenue: OTHER PROGRAM REVENUE

    total $263,978 · related or exempt $263,978

  • 2e · Program service revenue: JOINT VENTURE INCOME

    total $68,864 · related or exempt $68,864

  • 3 · Investment income

    total $3,178,867 · excluded $3,178,867

  • 6a · Gross rents

    real property $1,609,844

  • 6b · Less rental expenses

    real property $1,455,203

  • 6c · Rental income or loss

    real property $154,641

  • 6d · Net rental income or loss

    total $154,641 · unrelated business $38,358 · excluded $116,283

  • 7a · Gross sales of assets other than inventory

    securities $272,665,652 · other assets $32,554

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

    securities $272,954,405 · other assets $0

  • 7c · Gain or loss

    securities -$288,753 · other assets $32,554

  • 7d · Net gain or loss

    total -$256,199 · excluded -$256,199

  • 11a · Other revenue: OTHER INCOME

    total $460,976 · excluded $460,976

  • 11b · Other revenue: VENDOR REBATES/DISCOUN

    total $142,157 · excluded $142,157

  • 11c · Other revenue: JOINT VENTURE LOSS

    total -$63,759 · related or exempt -$485 · unrelated business -$22,569 · excluded -$40,705

  • 11d · All other revenue

    total -$65,044 · unrelated business $148,588 · excluded -$213,632

  • 11e · Other revenue, total

    $474,330

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $634,906 · program services $634,906

  • 4 · Benefits paid to or for members

    total $24,663,075 · program services $24,663,075

  • 5 · Compensation of officers, directors and key employees

    total $4,699,516 · program services $4,699,516

  • 7 · Other salaries and wages

    total $14,679,025 · program services $14,679,025

  • 8 · Pension plan contributions

    total $236,757 · program services $236,757

  • 9 · Other employee benefits

    total $5,887,806 · program services $5,887,806

  • 10 · Payroll taxes

    total $1,121,968 · program services $1,121,968

  • 11b · Fees: legal

    total $2,220,161 · program services $2,220,161

  • 11c · Fees: accounting

    total $254,874 · program services $254,874

  • 11f · Fees: investment management

    total $89,926 · program services $89,926

  • 11g · Fees: other

    total $5,128,868 · program services $5,128,868

  • 12 · Advertising and promotion

    total $1,415,651 · program services $1,415,651

  • 13 · Office expenses

    total $1,808,636 · program services $1,808,636

  • 14 · Information technology

    total $12,850,540 · program services $12,850,540

  • 16 · Occupancy

    total $480,054 · program services $480,054

  • 17 · Travel

    total $180,646 · program services $180,646

  • 19 · Conferences, conventions and meetings

    total $1,869 · program services $1,869

  • 20 · Interest

    total $4,898,381 · program services $4,898,381

  • 22 · Depreciation, depletion and amortization

    total $12,578,348 · program services $12,578,348

  • 23 · Insurance

    total $4,294,302 · program services $4,294,302

  • 24a · Other expenses: ORGANIZATION DEVELOPMEN

    total $964,239 · program services $964,239

  • 24b · Other expenses: MINOR EQUIPMENT

    total $889,155 · program services $889,155

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $484,516 · program services $484,516

  • 24d · Other expenses: UBI TAX

    total $15,000 · program services $15,000

  • 24e · All other expenses

    total $263,833 · program services $263,833

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $50,442,193 · end of year $33,266,560

  • 2 · Savings and temporary cash investments

    beginning of year $6,809,598 · end of year $7,000,969

  • 4 · Accounts receivable

    beginning of year $623,998,950 · end of year $718,392,201

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,909,097 · end of year $5,752,790

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

    $438,864,967

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

    $231,149,279

  • 10c · Land, buildings and equipment, net

    beginning of year $196,999,461 · end of year $207,715,688

  • 11 · Investments: publicly traded securities

    beginning of year $584,123,273 · end of year $518,529,734

  • 12 · Investments: other securities

    beginning of year $1,481,739 · end of year $8,079,506

  • 13 · Investments: program-related

    beginning of year $8,369,369 · end of year $12,119,819

  • 15 · Other assets

    beginning of year $31,100,840 · end of year $33,956,389

  • 17 · Accounts payable and accrued expenses

    beginning of year $847,610,792 · end of year $948,182,808

  • 19 · Deferred revenue

    beginning of year $192,597 · end of year $189,221

  • 20 · Tax-exempt bond liabilities

    beginning of year $167,675,929 · end of year $158,106,643

  • 23 · Secured mortgages and notes payable

    beginning of year $98,125,930 · end of year $98,185,930

  • 25 · Other liabilities

    beginning of year $8,298,590 · end of year $7,727,849

  • 27 · Net assets without donor restrictions

    beginning of year $389,330,682 · end of year $332,421,205

Mission and programs · 2022

Mission

WE PROVIDE EXCELLENT CARE FOR ALL, HEALING BODY, MIND AND SPIRIT. BENEFIS HEALTH SYSTEM, INC. IS ORGANIZED TO OVERSEE, COORDINATE AND DIRECT THE ASSETS AND OPERATIONS OF BENEFITS HOSPITALS, INC., BENEFIS COMMUNITY CARE, INC., BENEFIS MEDICAL GROUP, INC., BENEFIS HEALTH SYSTEM FOUNDATION, INC., BENEFIS SENIOR SERVICES, INC., AND OTHER RELATED ENTITIES AS PART OF AN INTEGRATED HEALTHCARE DELIVERY SYSTEM SERVING THE RESIDENTS OF NORTH CENTRAL MONTANA.

Activities or mission (Part I)

PARENT ENTITY OF INTEGRATED HEALTH SYSTEM

  • PROVIDE MANAGEMENT AND ADMINISTRATIVE SERVICES FOR MULTIPLE RELATED HEALTH CARE ENTITIES.

    Expenses $100,742,052 · Grants $634,906 · Revenue $102,624,710

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

Listed in Part VII

  • John Goodnow

    DIRECTOR/CHIEF EXECUTIVE OFFICER

    Total calculated
    $1,523,405
    From this org
    $1,489,202
    From related orgs
    $0
    Other
    $34,203
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $1,026,698
    Bonus
    $33,619
    Other
    $428,885
    Deferred
    $18,300
    Nontaxable benefits
    $15,903
    Filer's total
    $1,523,405

  • Gregory Tierney MD

    CHIEF MEDICAL OFFICER & EVP

    Total calculated
    $852,424
    From this org
    $654,721
    From related orgs
    $0
    Other
    $197,703
    Hours/week
    19 + 41 related

    Schedule J breakdown matched by us

    Base
    $591,642
    Bonus
    $17,100
    Other
    $45,979
    Deferred
    $177,574
    Nontaxable benefits
    $20,129
    Filer's total
    $852,424

  • Forrest Ehlinger

    CHIEF RESOURCES OFFICER & EVP

    Total calculated
    $818,040
    From this org
    $648,517
    From related orgs
    $0
    Other
    $169,523
    Hours/week
    27 + 33 related

    Schedule J breakdown matched by us

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

  • Paul Dolan MD

    CHIEF MEDICAL INFORMATION OFFICER

    Total calculated
    $449,907
    From this org
    $408,592
    From related orgs
    $0
    Other
    $41,315
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $391,984
    Bonus
    $12,742
    Other
    $3,866
    Deferred
    $21,350
    Nontaxable benefits
    $19,965
    Filer's total
    $449,907

  • Casey Buckingham

    SENIOR VP OF HUMAN RESOURCES

    Total calculated
    $421,399
    From this org
    $354,500
    From related orgs
    $0
    Other
    $66,899
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $321,033
    Bonus
    $13,083
    Other
    $20,384
    Deferred
    $49,408
    Nontaxable benefits
    $17,491
    Filer's total
    $421,399

  • Bridget Brennan MD

    CHIEF MEDICAL OFFICER, BENEFIS MEDICAL GROUP

    Total calculated
    $429,338
    From this org
    $379,610
    From related orgs
    $0
    Other
    $49,728
    Hours/week
    30 + 30 related

    Schedule J breakdown matched by us

    Base
    $343,073
    Bonus
    $23,237
    Other
    $13,300
    Deferred
    $15,250
    Nontaxable benefits
    $34,478
    Filer's total
    $429,338

  • Bruce Houlihan

    CHIEF FINANCIAL OFFICER & SENIOR VICE PRESIDENT

    Total calculated
    $375,321
    From this org
    $302,260
    From related orgs
    $0
    Other
    $73,061
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $287,372
    Bonus
    $12,388
    Other
    $2,500
    Deferred
    $42,919
    Nontaxable benefits
    $30,142
    Filer's total
    $375,321

  • Vickie Nelson

    CHIEF INFORMATION OFFICER

    Total calculated
    $271,445
    From this org
    $223,060
    From related orgs
    $0
    Other
    $48,385
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $218,583
    Bonus
    $3,853
    Other
    $624
    Deferred
    $14,167
    Nontaxable benefits
    $34,218
    Filer's total
    $271,445

  • Patty Harris

    DIRECTOR REVENUE CYCLE

    Total calculated
    $261,013
    From this org
    $228,225
    From related orgs
    $0
    Other
    $32,788
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $203,383
    Bonus
    $24,842
    Other
    $0
    Deferred
    $12,745
    Nontaxable benefits
    $20,043
    Filer's total
    $261,013

  • Julie Wall

    VICE PRES, QUALITY AND INFECTION CONTROL

    Total calculated
    $246,184
    From this org
    $211,094
    From related orgs
    $0
    Other
    $35,090
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $204,886
    Bonus
    $6,208
    Other
    $0
    Deferred
    $13,061
    Nontaxable benefits
    $22,029
    Filer's total
    $246,184

  • Kaci Husted

    VICE PRES. SYSTEM COMMUNICATION AND BUSINESS DEVEL

    Total calculated
    $193,889
    From this org
    $140,398
    From related orgs
    $0
    Other
    $53,491
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $136,348
    Bonus
    $4,050
    Other
    $0
    Deferred
    $22,549
    Nontaxable benefits
    $30,942
    Filer's total
    $193,889

  • Debbie McCracken

    CHIEF RISK AND CORPORATE COMPLIANCE OFFICER

    Total calculated
    $191,882
    From this org
    $153,522
    From related orgs
    $0
    Other
    $38,360
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $148,398
    Bonus
    $5,124
    Other
    $0
    Deferred
    $11,461
    Nontaxable benefits
    $26,899
    Filer's total
    $191,882

  • Bill Bourret

    DIRECTOR

    Total calculated
    $1,825
    From this org
    $1,825
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Eugene McAllister

    DIRECTOR

    Total calculated
    $1,725
    From this org
    $1,725
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Gene Thayer

    DIRECTOR

    Total calculated
    $1,625
    From this org
    $1,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Ed Buttrey

    CHAIR

    Total calculated
    $981
    From this org
    $981
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Shannon Hoiland

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Mike Milburn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 2 related

  • Dave Richards

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 2 related

  • Tanya Cameron

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 2 related

  • William McGregor MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    4 + 2 related

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

  • 1a · Travel for companions
  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 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 1A
TRAVEL FOR COMPANIONS AND SOCIAL CLUB DUES THAT BENEFIS HEALTH SYSTEM PAYS FOR ITS OFFICERS ARE TREATED AS TAXABLE INCOME TO THE INDIVIDUAL ACCORDINGLY.
PART I, LINE 4B
PART I, LINE 4B: THE ORGANIZATION PROVIDES A SECTION 457F NONQUALIFIED DEFERRED COMPENSATION PLAN FOR MR. GOODNOW, MR. EHLINGER, MS. BUCKINGHAM, MR. HOULIHAN, MS. HUSTED, AND DR. TIERNEY ALL OF WHOM MEET THE REQUIREMENTS OF THE PLAN. MR. GOODNOW, MR. EHLINGER, MS. BUCKINGHAM, AND DR. TIERNEY 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 · income $0 · assets $0

    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 · income $0 · assets $0

    Directly controlled by BENEFIS HEALTH SYSTEM INC

  • HELENA AMBULATORY CENTER LLC

    INACTIVE · MT · income $0 · assets $0

    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

    UNRELATED · FITNESS CLUB · MT · 51% owned · share of income $148,588 · share of assets $3,730,771 · general or managing partner

    Directly controlled by BENEFIS HEALTH SYSTEM INC

  • TREASURE STATE HEALTHCARE NETWORK LLC

    RELATED · HEALTHCARE SERVICES · MT · 50% owned · share of income $68,864 · share of assets $139,307 · general or managing partner

    Directly controlled by BENEFIS HEALTH SYSTEM INC

Related corporations and trusts

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

  • BHS 2017 TRUST

    T · INVESTMENT TRUST · CA · 100% owned · controlled entity

Provenance

Return type
form_990
Tax year
2022
Filed
10 November 2025
IRS schema version
2022v5.0
Source object
202543229349302484

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