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← PALMER LUTHERAN HEALTH CENTER INC

Form 990 for tax year 2023

Filed by PALMER LUTHERAN HEALTH CENTER INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 12 August 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) 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.

Total revenue
$30,624,838 changed to $50,309,243
Total expenses
$30,302,502 changed to $43,670,341
Contributions and grants received
$164,072 changed to $46,523
Program service revenue
$30,260,627 changed to $49,935,944
Investment income
$64,834 changed to $87,084
Other revenue
$135,305 changed to $239,692
Total assets, end of year
$31,455,908 changed to $40,830,757
Total liabilities, end of year
$10,450,665 changed to $13,108,038
Net assets or fund balances, end of year
$21,005,243 changed to $27,722,719
Program services expenses
$26,142,330 changed to $35,748,753
Management and general expenses
$4,160,172 changed to $7,921,588
Program service expenses (Part III)
$26,142,330 changed to $35,748,753

Listed only on the later return

  • Cheryl Mittelsted
  • Deb Kelly
  • Debbie Brink
  • Emily Mork
  • John Ceelen
  • Ken Beach
  • Nicole Havenstrite

Listed under a different title

  • Andrew Wenthe: DIRECTOR then VICE CHAIR (THRU 05/2024)
  • Chuck Johnson: DIRECTOR then DIRECTOR/ENTERPRISE DIRECTOR
  • Dr Mordechai Lederman: SECRETARY / TREASURER then SECRETARY/TREASURER (THRU 01/2024)
  • Gerald Oetzel: CFO-GHS (THRU 08/23) then FORMER CFO-BGHS
  • Kristi Flack: VICE CHAIR then CHAIR
  • Lynn Lauer: CHAIR then CHAIR (THRU 01/2024)
  • Rachel Albrecht: DIRECTOR then DIRECTOR/VP AMBULATORY SERVICES
  • Scott Rathgaber: CEO-GHS then CEO-BGHS
  • Steve Little: CFO-GHS (BEG 08/23) then INTERIM CFO-BGHS (THRU 02/2024)
  • Tom Tornstrom: DIRECTOR then SECRETARY/TREASURER

Totals

Total revenue
$30,624,838
Total expenses
$30,302,502
Contributions and grants received
$164,072
Grants paid
$0
Program service revenue
$30,260,627
Investment income
$64,834
Other revenue
$135,305
Total assets, end of year
$31,455,908
Total liabilities, end of year
$10,450,665
Net assets or fund balances, end of year
$21,005,243
Program services expenses (Part IX)
$26,142,330
Management and general expenses
$4,160,172
Fundraising expenses
$0
Program service expenses (Part III)
$26,142,330

Program services were 86.3% 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)

    $38,715

  • 1f · All other contributions, gifts and grants

    $125,357

  • 2a · Program service revenue: PATIENT SERVICE REVENUE

    total $22,264,105 · related or exempt $22,264,105

  • 2b · Program service revenue: PHARMACY REVENUE

    total $7,752,498 · related or exempt $7,752,498

  • 2f · All other program service revenue

    total $244,024 · related or exempt $244,024

  • 3 · Investment income

    total $64,834 · excluded $64,834

  • 6a · Gross rents

    real property $21,657

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $21,657

  • 6d · Net rental income or loss

    total $21,657 · excluded $21,657

  • 11a · Other revenue: CAFETERIA REVENUE

    total $43,575 · excluded $43,575

  • 11d · All other revenue

    total $70,073 · excluded $70,073

  • 11e · Other revenue, total

    $113,648

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $331,918 · management and general $331,918

  • 7 · Other salaries and wages

    total $14,461,010 · program services $12,919,468 · management and general $1,541,542

  • 8 · Pension plan contributions

    total $456,334 · program services $394,585 · management and general $61,749

  • 9 · Other employee benefits

    total $1,631,810 · program services $1,328,740 · management and general $303,070

  • 10 · Payroll taxes

    total $782,700 · program services $624,477 · management and general $158,223

  • 11a · Fees: management

    total $275,055 · management and general $275,055

  • 11b · Fees: legal

    total $7,838 · management and general $7,838

  • 11c · Fees: accounting

    total $25,886 · management and general $25,886

  • 11g · Fees: other

    total $4,853,395 · program services $4,721,609 · management and general $131,786

  • 12 · Advertising and promotion

    total $37,801 · program services $4,050 · management and general $33,751

  • 13 · Office expenses

    total $191,366 · program services $103,608 · management and general $87,758

  • 14 · Information technology

    total $818,017 · program services $40,359 · management and general $777,658

  • 16 · Occupancy

    total $810,641 · program services $779,702 · management and general $30,939

  • 17 · Travel

    total $144,574 · program services $139,323 · management and general $5,251

  • 19 · Conferences, conventions and meetings

    total $31,798 · program services $25,820 · management and general $5,978

  • 20 · Interest

    total $128,371 · program services $102,697 · management and general $25,674

  • 22 · Depreciation, depletion and amortization

    total $924,451 · program services $739,561 · management and general $184,890

  • 23 · Insurance

    total $65,658 · management and general $65,658

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $3,542,640 · program services $3,534,067 · management and general $8,573

  • 24b · Other expenses: BAD DEBT

    total $347,416 · program services $347,416

  • 24c · Other expenses: MEDICAL EQUIPMENT

    total $134,587 · program services $132,740 · management and general $1,847

  • 24d · Other expenses: OTHER EXPENSES

    total $133,872 · program services $70,605 · management and general $63,267

  • 24e · All other expenses

    total $165,364 · program services $133,503 · management and general $31,861

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,934 · end of year $1,935

  • 2 · Savings and temporary cash investments

    beginning of year $17,974,592 · end of year $12,633,163

  • 4 · Accounts receivable

    beginning of year $5,856,960 · end of year $5,941,776

  • 8 · Inventories for sale or use

    beginning of year $812,804 · end of year $783,616

  • 9 · Prepaid expenses and deferred charges

    beginning of year $109,457 · end of year $80,918

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

    $19,502,796

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

    $9,843,153

  • 10c · Land, buildings and equipment, net

    beginning of year $8,678,174 · end of year $9,659,643

  • 15 · Other assets

    beginning of year $2,301,408 · end of year $2,354,857

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,890,763 · end of year $3,529,475

  • 20 · Tax-exempt bond liabilities

    beginning of year $4,384,704 · end of year $3,854,844

  • 23 · Secured mortgages and notes payable

    beginning of year $2,088,423 · end of year $2,372,779

  • 25 · Other liabilities

    beginning of year $5,688,161 · end of year $693,567

  • 27 · Net assets without donor restrictions

    beginning of year $19,975,629 · end of year $19,834,644

  • 28 · Net assets with donor restrictions

    beginning of year $707,649 · end of year $1,170,599

Mission and programs · 2023

Mission

TOGETHER, WE INSPIRE YOUR BEST LIFE BY RELENTLESSLY CARING, LEARNING AND INNOVATING. LEADING WITH LOVE, WE COURAGEOUSLY COMMIT TO A FUTURE OF HEALTHY PEOPLE AND THRIVING COMMUNITIES.

  • PALMER LUTHERAN HEALTH CENTER IS A 25-LICENSED BED CRITICAL ACCESS HOSPITAL. THE ONLY HOSPITAL IN WEST UNION, IOWA, AND EMPLOYS ABOUT 235 EMPLOYEES. PALMER LUTHERAN HEALTH CENTER ALSO HAS THREE RURAL HEALTH CLINICS IN THE COMMUNITIES OF WEST UNION, FAYETTE AND POSTVILLE, A HOME CARE DEPARTMENT, HOSPICE DEPARTMENT, AND HOME MEDICAL EQUIPMENT DEPARTMENT. IN ADDITION, PALMER OPERATES AN AFTERHOURS AND WEEKEND WALK-IN CLINIC, ALLOWING PATIENTS TO BE SEEN 7 DAYS A WEEK IN THIS SETTING. THIS IS OFFERED TO SPECIFICALLY MEET COMMUNITY HEALTH NEEDS OF WORKING FAMILIES. ANNUALLY, PALMER HAS ABOUT 375 ADMISSIONS, 70 LIVE BIRTHS; OVER 3,300 EMERGENCY CENTER VISITS, ABOUT 21,000 PATIENT VISITS IN THE CLINICS AND PERFORMS OVER 620 SURGERIES (INCLUDING AMBULATORY).ACCOMPLISHMENTS: WHEN RENOVATED, THE HOSPITAL WAS DESIGNED TO ACHIEVE THREE GOALS - CREATE A HEALING ENVIRONMENT THAT WELCOMES AND SUPPORTS PATIENTS/FAMILIES, DESIGN WORK AREAS TO BETTER ACCOMMODATE CURRENT AND FUTURE TECHNOLOGIES, SYSTEMS AND APPROACHES TO CARE, AND TO COMPLY MORE FULLY WITH HIPPA REGULATIONS. PALMER LUTHERAN HEALTH CENTER LEADS DELIVERY OF HEALTHCARE TO ITS REGION THROUGH OVER 215 ASSOCIATES (INCLUDING 4 PHYSICIANS, 4 PHYSICIANS ASSISTANTS, 4 NURSE PRACTITIONERS AND 3 BEHAVIORAL HEALTH PROVIDERS) WHICH COORDINATE CARE TO DELIVER PATIENT CARE AS AN INTEGRATED UNIT. PALMER LUTHERAN HEALTH CENTER AND ITS AFFILIATES ALSO WORK SEAMLESSLY TO MEET THE NEEDS OF THE COMMUNITIES THEY SERVE. REQUIREMENTS OF THE IRS COMMUNITY BENEFIT STANDARDS FOR TAX-EXEMPT ORGANIZATIONS ARE INTEGRAL TO PALMER LUTHERAN HEALTH CENTER'S LARGER CHARITABLE MISSION OF IMPROVING HEALTH AND QUALITY OF LIFE. SPECIFICALLY, PALMER LUTHERAN HEALTH CENTER IS GOVERNED BY A BOARD THAT INCLUDES 3 INDEPENDENT BOARD MEMBERS WHO ARE COMMUNITY LEADERS, CONSUMER REPRESENTATIVES, BUSINESS EXPERTS, AND CLINICAL HEALTHCARE EXPERTS. THE BOARD HAS A HISTORY OF COMMITMENT TO ACTING WITH THE HIGHEST OF INTEGRITY FOR THE BENEFIT OF THE COMMUNITY. PALMER LUTHERAN HEALTH CENTER ALSO MAKES MEDICAL CARE ACCESSIBLE TO THE ENTIRE COMMUNITY IT SERVES. PALMER OPERATES A FULL-TIME EMERGENCY ROOM AND PROVIDES EMERGENCY CARE REGARDLESS OF ABILITY TO PAY. PALMER PROVIDES CLINICAL SERVICES NEEDED TO OPERATE THE EMERGENCY CENTER AND PROVIDES ON-SITE EMERGENCY MEDICAL, RESCUE AND MEDICAL TRANSPORTATION SERVICES. IN ADDITION, PALMER LUTHERAN HEALTH CENTER, THROUGH ITS INTEGRATED NETWORK OF PROVIDERS, PROVIDES NON-EMERGENCY SERVICES TO THE COMMUNITY IT SERVES. IT MAKES THESE SERVICES ACCESSIBLE TO THE COMMUNITY THROUGH PARTICIPATION IN GOVERNMENT PROGRAMS LIKE MEDICARE AND MEDICAID AND BY HELPING THROUGH PALMER'S CHARITY CARE POLICY, AND SOCIAL SERVICES DEPARTMENT. PALMER LUTHERAN HEALTH CENTER UTILIZES TECHNOLOGY THAT PROVIDES A COMPLETE ELECTRONIC MEDICAL RECORD. OUR ELECTRONIC HEALTH RECORD IS CONNECTED TO GUNDERSEN HEALTH SYSTEM, WHICH ALLOWS US TO SHARE TEST RESULTS AND OTHER PATIENT INFORMATION. THIS ENHANCES THE PATIENT CARE AT OUR FACILITY, AS WELL AS OTHER GUNDERSEN ENTITIES THROUGHOUT THE REGION. THE HEALTH CENTER DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY FOR CHARITY CARE, THEY ARE NOT REPORTED AS REVENUE. THE AMOUNTS OF CHARGES FOREGONE FOR SERVICES PROVIDED UNDER THE HEALTH CENTER'S CHARITY CARE POLICY WERE $961,841 FOR THE TEN MONTHS ENDED SEPTEMBER 30, 2023. THE ESTIMATED COSTS OF THE CHARGES FOREGONE, BASED UPON AN OVERALL COST-TO-CHARGE RATIO CALCULATION WERE $609,457. THE HEALTH CENTER ALSO COMMITS SIGNIFICANT TIME AND RESOURCES TO ENDEAVORS AND CRITICAL SERVICES WHICH MEET OTHERWISE UNFULFILLED COMMUNITY NEEDS. MANY OF THESE ACTIVITIES ARE SPONSORED WITH THE KNOWLEDGE THAT THEY WILL NOT BE SELF-SUPPORTING OR FINANCIALLY VIABLE. PALMER LUTHERAN HEALTH CENTER TAKES ITS MISSION TO IMPROVE HEALTH AND QUALITY OF LIFE OF THE PEOPLE IT SERVICES A STEP FURTHER BY REACHING OUT TO MEET THE BROAD HEALTH NEEDS OF THE COMMUNITY. IT STRIVES TO IDENTIFY COMMUNITY NEEDS BEYOND BASIC HEALTHCARE, THEN RESPOND TO THEM, AIMING TO MAKE A POSITIVE, LIFE-ENHANCING DIFFERENCE IN THE COMMUNITY. PALMER LUTHERAN HEALTH CENTER TAKES A STRATEGIC, COMMUNITY NEEDS-BASED APPROACH TO DELIVERING BENEFITS TO THE COMMUNITY.

    Expenses $26,142,330 · Revenue $30,260,627

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Scott Rathgaber

    CEO-GHS

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Gerald Oetzel

    CFO-GHS (THRU 08/23)

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Steve Little

    CFO-GHS (BEG 08/23)

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Patrice Kuennen

    CEO

    Total calculated
    $0
    Hours/week
    40

  • Brenda Moser

    FINANCE ADMINISTRATOR

    Total calculated
    $0
    Hours/week
    32 + 8 related

  • Lynn Lauer

    CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Kristi Flack

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • Dr Mordechai Lederman

    SECRETARY / TREASURER

    Total calculated
    $0
    Hours/week
    0.5 + 39.5 related

  • Rachel Albrecht

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 39.5 related

  • Chuck Johnson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 39.5 related

  • Tom Tornstrom

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 39.5 related

  • Andrew Wenthe

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

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.

Schedule J

Answered yes

  • 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

The filer's explanations (Part III)

PART I, LINE 3
PURSUANT TO IRS FORM 990 INSTRUCTIONS, THIS SHORT PERIOD RETURN COVERS THE DATES 01/01/2023 THROUGH 09/30/2023 AND THERE IS NO CALENDAR YEAR ENDING WITHIN THE PERIOD AND THUS NO REPORTABLE COMPENSATION. A RELATED ORGANIZATION OF THE FILING ORGANIZATION USES ONE OR MORE OF THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL: -COMPENSATION COMMITTEE -INDEPENDENT COMPENSATION CONSULTANT -COMPENSATION SURVEY OR STUDY, AND -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PLEASE REFER TO THE FORM 990, PART VI, LINE 15A DISCLOSURE IN SCHEDULE O FOR ADDITIONAL DETAILS ON HOW COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS ESTABLISHED.

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 corporations and trusts

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

  • GUNDERSEN LUTHERAN ENVISION LLC

    C · RENEWABLE ENERGY · WI

  • BEL-REGIONAL HOME MEDICAL INC

    C · DURABLE MEDICAL EQUIPMENT, RETAIL PHARMACY, FITNESS · WI

  • GUNDERSEN EDGE LLC

    C · INNOVATION · WI

Provenance

Return type
form_990
Tax year
2023
Filed
14 August 2024
IRS schema version
2023v5.1
Source object
202442279349303359

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