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Nonprofiteer
← COMMUNITY MEMORIAL HOSPITAL ASSOCIATION

Form 990 for tax year 2023

Filed by COMMUNITY MEMORIAL HOSPITAL ASSOCIATION.

Totals

Total revenue
$72,958,205
Total expenses
$74,947,877
Contributions and grants received
$442,580
Grants paid
$23,595
Program service revenue
$71,667,289
Investment income
$183,997
Other revenue
$664,339
Total assets, end of year
$47,126,932
Total liabilities, end of year
$33,299,838
Net assets or fund balances, end of year
$13,827,094
Program services expenses (Part IX)
$67,552,376
Management and general expenses
$7,395,501
Fundraising expenses
$0
Program service expenses (Part III)
$67,552,376

Program services were 90.1% 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.

  • 1d · Related organizations

    $98,100

  • 1e · Government grants (contributions)

    $268,565

  • 1f · All other contributions, gifts and grants

    $75,915

  • 2a · Program service revenue: PATIENT SERVICE REVENUE

    total $71,349,073 · related or exempt $71,349,073

  • 2b · Program service revenue: OTHER INCOME

    total $315,766 · related or exempt $315,766

  • 2c · Program service revenue: OUTSIDE LAB SALES

    total $2,450 · unrelated business $2,450

  • 3 · Investment income

    total $175,934 · excluded $175,934

  • 6a · Gross rents

    real property $193,293

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $193,293

  • 6d · Net rental income or loss

    total $193,293 · excluded $193,293

  • 7a · Gross sales of assets other than inventory

    other assets $8,063

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

    other assets $0

  • 7c · Gain or loss

    other assets $8,063

  • 7d · Net gain or loss

    total $8,063 · excluded $8,063

  • 11a · Other revenue: EARNINGS IN CMDI

    total $375,128 · related or exempt $375,128

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $95,918 · excluded $95,918

  • 11e · Other revenue, total

    $471,046

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $23,595 · program services $23,595

  • 5 · Compensation of officers, directors and key employees

    total $1,662,089 · program services $644,583 · management and general $1,017,506

  • 7 · Other salaries and wages

    total $32,214,848 · program services $31,024,320 · management and general $1,190,528

  • 8 · Pension plan contributions

    total $1,287,206 · program services $1,229,040 · management and general $58,166

  • 9 · Other employee benefits

    total $4,251,266 · program services $3,583,306 · management and general $667,960

  • 10 · Payroll taxes

    total $2,228,183 · program services $2,088,905 · management and general $139,278

  • 11b · Fees: legal

    total $97,081 · management and general $97,081

  • 11c · Fees: accounting

    total $168,994 · management and general $168,994

  • 11d · Fees: lobbying

    total $4,446 · management and general $4,446

  • 11g · Fees: other

    total $7,208,533 · program services $7,104,880 · management and general $103,653

  • 12 · Advertising and promotion

    total $225,167 · management and general $225,167

  • 13 · Office expenses

    total $647,790 · program services $501,650 · management and general $146,140

  • 16 · Occupancy

    total $1,481,115 · program services $1,149,880 · management and general $331,235

  • 17 · Travel

    total $191,585 · program services $176,323 · management and general $15,262

  • 20 · Interest

    total $1,019,575 · management and general $1,019,575

  • 22 · Depreciation, depletion and amortization

    total $2,888,243 · program services $2,407,420 · management and general $480,823

  • 23 · Insurance

    total $366,073 · program services $42,742 · management and general $323,331

  • 24a · Other expenses: UBI TAX

    total $12,633 · management and general $12,633

  • 24b · Other expenses: MEDICAL SUPPLIES

    total $10,119,815 · program services $10,119,426 · management and general $389

  • 24c · Other expenses: DRUGS

    total $3,551,653 · program services $3,551,653

  • 24d · Other expenses: IMPLICIT PRICE CONCESSI

    total $1,851,254 · program services $1,851,254

  • 24e · All other expenses

    total $3,446,733 · program services $2,053,399 · management and general $1,393,334

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $749,277 · end of year $186,130

  • 2 · Savings and temporary cash investments

    beginning of year $8,343,443 · end of year $3,901,528

  • 4 · Accounts receivable

    beginning of year $9,241,286 · end of year $13,298,864

  • 7 · Other notes and loans receivable

    beginning of year $1,898,467 · end of year $1,937,716

  • 8 · Inventories for sale or use

    beginning of year $2,196,042 · end of year $2,143,552

  • 9 · Prepaid expenses and deferred charges

    beginning of year $330,777 · end of year $470,215

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

    $69,416,893

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

    $46,952,195

  • 10c · Land, buildings and equipment, net

    beginning of year $23,123,998 · end of year $22,464,698

  • 13 · Investments: program-related

    beginning of year $1,806,734 · end of year $1,726,611

  • 14 · Intangible assets

    beginning of year $976,902 · end of year $820,597

  • 15 · Other assets

    beginning of year $252,419 · end of year $177,021

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,604,509 · end of year $8,540,515

  • 19 · Deferred revenue

    beginning of year $222,397 · end of year $202,363

  • 21 · Escrow or custodial account liability

    beginning of year $52,499 · end of year $8,607

  • 23 · Secured mortgages and notes payable

    beginning of year $24,811,202 · end of year $23,927,843

  • 25 · Other liabilities

    beginning of year $1,411,972 · end of year $620,510

  • 27 · Net assets without donor restrictions

    beginning of year $15,515,347 · end of year $13,827,094

  • 28 · Net assets with donor restrictions

    beginning of year $301,419 · end of year $0

Mission and programs · 2023

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, TREATMENT AND INTERVENTION.

  • 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. CMH 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, 2024, CMH PROVIDED 2,865 INPATIENT DAYS, 2,384 SURGERIES, 8,430 EMERGENCY ROOM VISITS, AND 49,836 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 $67,552,376 · Grants $23,595 · Revenue $72,042,417

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

Listed in Part VII

  • Kara Underwood MD

    PHYSICIAN / DIRECTOR

    Total calculated
    $368,680
    From this org
    $349,130
    From related orgs
    $0
    Other
    $19,550
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $348,356
    Bonus
    $0
    Other
    $774
    Deferred
    $16,500
    Nontaxable benefits
    $3,050
    Filer's total
    $368,680

  • Joanna Robnik MD

    PHYSICIAN / DIRECTOR

    Total calculated
    $281,077
    From this org
    $244,874
    From related orgs
    $0
    Other
    $36,203
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $244,694
    Bonus
    $0
    Other
    $180
    Deferred
    $12,851
    Nontaxable benefits
    $23,352
    Filer's total
    $281,077

  • Les Riess MD

    DIRECTOR (THROUGH 11/20/23)

    Total calculated
    $0
    Hours/week
    2

  • Ralph Hamann

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Ray Hatinen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Samuel Moose

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jenny Barta

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Steve Risacher

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Lee Olsen

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Kelly Johnson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Rick Breuer

    CEO

    Total calculated
    $501,688
    From this org
    $450,176
    From related orgs
    $0
    Other
    $51,512
    Hours/week
    40 + 4 related

    Schedule J breakdown matched by us

    Base
    $449,402
    Bonus
    $0
    Other
    $774
    Deferred
    $16,500
    Nontaxable benefits
    $35,012
    Filer's total
    $501,688

  • Kirk Johnson

    CFO

    Total calculated
    $23,408
    From this org
    $20,853
    From related orgs
    $0
    Other
    $2,555
    Hours/week
    40 + 2 related

  • Brad Anderson

    COO

    Total calculated
    $300,767
    From this org
    $255,243
    From related orgs
    $0
    Other
    $45,524
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $254,469
    Bonus
    $0
    Other
    $774
    Deferred
    $13,154
    Nontaxable benefits
    $32,370
    Filer's total
    $300,767

  • Kyle Menzel MD

    PHYSICIAN

    Total calculated
    $909,480
    From this org
    $870,180
    From related orgs
    $0
    Other
    $39,300
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $869,766
    Bonus
    $0
    Other
    $414
    Deferred
    $16,500
    Nontaxable benefits
    $22,800
    Filer's total
    $909,480

  • Bryan Hunter

    CRNA

    Total calculated
    $444,872
    From this org
    $396,839
    From related orgs
    $0
    Other
    $48,033
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $396,065
    Bonus
    $0
    Other
    $774
    Deferred
    $16,500
    Nontaxable benefits
    $31,533
    Filer's total
    $444,872

  • Kenneth Ripp MD

    PHYSICIAN

    Total calculated
    $443,419
    From this org
    $382,201
    From related orgs
    $0
    Other
    $61,218
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $381,427
    Bonus
    $0
    Other
    $774
    Deferred
    $16,500
    Nontaxable benefits
    $44,718
    Filer's total
    $443,419

  • James Ryan MD

    PHYSICIAN

    Total calculated
    $414,167
    From this org
    $373,592
    From related orgs
    $0
    Other
    $40,575
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $372,848
    Bonus
    $0
    Other
    $744
    Deferred
    $16,500
    Nontaxable benefits
    $24,075
    Filer's total
    $414,167

  • Joseph Lemker MD

    PHYSICIAN

    Total calculated
    $394,082
    From this org
    $377,582
    From related orgs
    $0
    Other
    $16,500
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $376,440
    Bonus
    $0
    Other
    $1,142
    Deferred
    $16,500
    Nontaxable benefits
    $0
    Filer's total
    $394,082

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

  • CLOQUET SCHOOLS

    $15,040

    ATHLETIC TRAINER

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
2023
Filed
29 May 2025
IRS schema version
2023v6.0
Source object
202521509349300237

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