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Nonprofiteer
← LOGAN HEALTH

Form 990 for tax year 2023

Filed by LOGAN HEALTH.

Totals

Total revenue
$3,968,522
Total expenses
$9,303,675
Contributions and grants received
$0
Grants paid
$258,598
Program service revenue
$153,592
Investment income
$632,833
Other revenue
$3,182,097
Total assets, end of year
$35,279,116
Total liabilities, end of year
$52,841,437
Net assets or fund balances, end of year
-$17,562,321
Program services expenses (Part IX)
$258,598
Management and general expenses
$9,045,077
Fundraising expenses
$0
Program service expenses (Part III)
$258,598

Program services were 2.8% 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.

  • 2a · Program service revenue: RELATED PARTY RENTALS

    total $135,797 · related or exempt $135,797

  • 2b · Program service revenue: MEDICAL SERVICE REVENU

    total $17,795 · related or exempt $17,795

  • 3 · Investment income

    total $319,404 · excluded $319,404

  • 6a · Gross rents

    real property $340,470

  • 6b · Less rental expenses

    real property $361,796

  • 6c · Rental income or loss

    real property -$21,326

  • 6d · Net rental income or loss

    total -$21,326 · unrelated business -$5,421 · excluded -$15,905

  • 7a · Gross sales of assets other than inventory

    other assets $418,620

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

    other assets $105,191

  • 7c · Gain or loss

    other assets $313,429

  • 7d · Net gain or loss

    total $313,429 · excluded $313,429

  • 11a · Other revenue: MOBILE MRI SERVICES

    total $2,665,984 · related or exempt $2,665,984

  • 11b · Other revenue: NONOPERATING INCOME

    total $536,989 · related or exempt $536,989

  • 11c · Other revenue: HIT REVENUE

    total $450 · related or exempt $450

  • 11e · Other revenue, total

    $3,203,423

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $248,598 · program services $248,598

  • 2 · Grants to domestic individuals

    total $10,000 · program services $10,000

  • 5 · Compensation of officers, directors and key employees

    total $2,337,281 · management and general $2,337,281

  • 7 · Other salaries and wages

    total $1,961,010 · management and general $1,961,010

  • 8 · Pension plan contributions

    total $60,785 · management and general $60,785

  • 9 · Other employee benefits

    total $1,191,885 · management and general $1,191,885

  • 10 · Payroll taxes

    total $245,478 · management and general $245,478

  • 11c · Fees: accounting

    total $587,029 · management and general $587,029

  • 11g · Fees: other

    total $560,415 · management and general $560,415

  • 12 · Advertising and promotion

    total $141,497 · management and general $141,497

  • 13 · Office expenses

    total $371,081 · management and general $371,081

  • 16 · Occupancy

    total $1,036,165 · management and general $1,036,165

  • 17 · Travel

    total $42,692 · management and general $42,692

  • 20 · Interest

    total $678 · management and general $678

  • 22 · Depreciation, depletion and amortization

    total $30,809 · management and general $30,809

  • 23 · Insurance

    total $185,494 · management and general $185,494

  • 24a · Other expenses: OTHER

    total $147,547 · management and general $147,547

  • 24b · Other expenses: SUPPLIES

    total $145,231 · management and general $145,231

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $500 · end of year $553

  • 2 · Savings and temporary cash investments

    beginning of year $191,303

  • 4 · Accounts receivable

    beginning of year $55,864

  • 9 · Prepaid expenses and deferred charges

    beginning of year $5,461,933 · end of year $8,287,314

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

    $38,718,520

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

    $15,784,577

  • 10c · Land, buildings and equipment, net

    beginning of year $20,959,924 · end of year $22,933,943

  • 12 · Investments: other securities

    beginning of year $1,892,322 · end of year $2,333,203

  • 14 · Intangible assets

    beginning of year $2,135,537 · end of year $1,724,103

  • 15 · Other assets

    beginning of year $8,815,111 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $19,900,114 · end of year $22,397,614

  • 23 · Secured mortgages and notes payable

    beginning of year $9,820,053 · end of year $8,021,254

  • 24 · Unsecured notes and loans payable

    beginning of year $696,662 · end of year $1,968,559

  • 25 · Other liabilities

    beginning of year $20,122,028 · end of year $20,454,010

  • 27 · Net assets without donor restrictions

    beginning of year -$11,026,363 · end of year -$17,562,321

Mission and programs · 2023

Mission

PROVIDE SUPPORT SERVICES FOR SUBSIDIARY TAX-EXEMPT ORGANIZATIONS FOCUSED ON OFFERING MEDICAL SERVICES.

Activities or mission (Part I)

PROVIDE SUPPORT SERVICES FOR SUBSIDIARY TAX-EXEMPT ORGANIZATIONS OFFERING MEDICAL SERVICES

  • PROVIDE SUPPORT SERVICES AND ADMINISTRATION FOR SUBSIDIARY TAX-EXEMPT ORGANIZATIONS FOCUSED ON OFFERING MEDICAL SERVICES.

    Expenses $258,598 · Grants $258,598 · Revenue $3,357,015

As filed on the 2023 return.

Listed in Part VII

  • CRAIG LAMBRECHT MD

    PRESIDENT & CEO

    Total calculated
    $1,548,282
    From this org
    $1,510,765
    From related orgs
    $0
    Other
    $37,517
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $1,113,473
    Bonus
    $397,292
    Other
    $0
    Deferred
    $19,800
    Nontaxable benefits
    $17,717
    Filer's total
    $1,548,282

  • COLE TURNER

    CHIEF FINANCIAL OFFICER

    Total calculated
    $1,236,235
    From this org
    $1,206,979
    From related orgs
    $0
    Other
    $29,256
    Hours/week
    12.5 + 37.5 related

    Schedule J breakdown matched by us

    Base
    $741,349
    Bonus
    $153,130
    Other
    $312,500
    Deferred
    $11,539
    Nontaxable benefits
    $17,717
    Filer's total
    $1,236,235

  • WILLIAM GIBSON

    GENERAL COUNSEL

    Total calculated
    $1,155,885
    From this org
    $1,118,378
    From related orgs
    $0
    Other
    $37,507
    Hours/week
    30 + 20 related

    Schedule J breakdown matched by us

    Base
    $549,955
    Bonus
    $324,423
    Other
    $244,000
    Deferred
    $19,800
    Nontaxable benefits
    $17,707
    Filer's total
    $1,155,885

  • ADRIENNE CHASE

    CHIEF COMPLIANCE OFFICER

    Total calculated
    $1,019,613
    From this org
    $988,084
    From related orgs
    $0
    Other
    $31,529
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $748,934
    Bonus
    $78,647
    Other
    $160,503
    Deferred
    $19,800
    Nontaxable benefits
    $11,729
    Filer's total
    $1,019,613

  • WENDY FOURNET

    CHIEF HUMAN RESOURCES OFFI

    Total calculated
    $976,175
    From this org
    $948,376
    From related orgs
    $0
    Other
    $27,799
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $493,306
    Bonus
    $131,324
    Other
    $323,746
    Deferred
    $19,800
    Nontaxable benefits
    $7,999
    Filer's total
    $976,175

  • BRADLEY SCHIPPER

    CHIEF OPERATING OFFICER

    Total calculated
    $938,761
    From this org
    $914,378
    From related orgs
    $0
    Other
    $24,383
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $414,378
    Bonus
    $500,000
    Other
    $0
    Deferred
    $19,800
    Nontaxable benefits
    $4,583
    Filer's total
    $938,761

  • APRIL MCGAULEY

    COO/CHIEF NURSING OFFICER

    Total calculated
    $794,800
    From this org
    $760,301
    From related orgs
    $0
    Other
    $34,499
    Hours/week
    0 + 50 related

    Schedule J breakdown matched by us

    Base
    $500,224
    Bonus
    $123,726
    Other
    $136,351
    Deferred
    $19,800
    Nontaxable benefits
    $14,699
    Filer's total
    $794,800

  • ADAM SMITH DO

    TRUSTEE

    Total calculated
    $443,814
    From this org
    $0
    From related orgs
    $415,002
    Other
    $28,812
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $325,802 related
    Bonus
    $0 + $89,200 related
    Other
    $0
    Deferred
    $0 + $11,797 related
    Nontaxable benefits
    $0 + $17,015 related
    Filer's total
    $0 + $443,814 related

  • STANLEY MAKMAN MD

    TRUSTEE

    Total calculated
    $413,392
    From this org
    $0
    From related orgs
    $376,577
    Other
    $36,815
    Hours/week
    1 + 49 related

    Schedule J breakdown matched by us

    Base
    $0 + $376,577 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $19,800 related
    Nontaxable benefits
    $0 + $17,015 related
    Filer's total
    $0 + $413,392 related

  • RHONDA SWANEY

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • MICHAEL GOGUEN

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • MICHELLE HARRIS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JANE KARAS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MARTHA KATZ

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • CHARLES LUDDEN MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • LARRY MCEVOY MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • CAROL STEPHENS-DONALDSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

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 · First-class or charter travel
  • 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 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 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
FIRST CLASS OR CHARTER TRAVEL. LOGAN HEALTH ONLY PROVIDES FIRST CLASS TRAVEL PAID WITH POINTS. CHARTER TRAVEL IS UTILIZED FOR THESE INDIVIDUALS WHEN A GROUP IS FLYING TOGETHER TO A CONFERENCE OR MEETING AND IT IS LESS EXPENSIVE THAN FLYING COMMERCIAL OR NO COMMERCIAL FLIGHT IS AVAILABLE. THIS WAS NOT INCLUDED AS TAXABLE COMPENSATION AS IT WAS BUSINESS RELATED. HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES. THE MEMBERS OF LOGAN HEALTH'S ADMINISTRATIVE TEAM RECEIVE A FREE MEMBERSHIP TO THE SUMMIT MEDICAL FITNESS CENTER, AN AFFILIATED ORGANIZATION.
PART I, LINES 4A-B
APRIL MCGAULEY RECEIVED SEPARATION PAY OF $136,350 DURING THE YEAR PURSUANT TO THE EMPLOYMENT ARRANGEMENT BETWEEN THE PARTIES. CRAIG LAMBRECHT, COLE TURNER, WILLIAM GIBSON, ADRIENNE CHASE, WENDY FOURNET, AND APRIL MCGAULEY PARTICIPATED IN A SECTION 457(F) DEFERRED COMPENSATION PLAN BUT RECEIVED NO PAYMENTS. A COMMITTEE APPOINTED BY THE BOARD OF TRUSTEES SELECTS THE PLAN'S PARTICIPANTS FROM A SELECT GROUP OF MANAGEMENT AND HIGHLY COMPENSATED EMPLOYEES. THE EMPLOYER WILL CONTRIBUTE TO THE PLAN BASED ON THE TERMS OF THE PARTICIPANT'S INCENTIVE COMPENSATION PLAN. THE FUNDS IN THE PARTICIPANT'S NON-RETIREMENT ACCOUNT ARE DISTRIBUTABLE IN THE THIRD YEAR AFTER THE PARTICIPANT PERFORMS THE SERVICES ATTRIBUTABLE TO THE DEFERRED COMPENSATION. THE PARTICIPANT CAN DEFER DISTRIBUTION. THE FUNDS IN THE PARTICIPANT'S RETIREMENT ACCOUNT ARE DISTRIBUTABLE WHEN THE PARTICIPANT SEPARATES FROM SERVICE. A PARTICIPANT'S NON-RETIREMENT ACCOUNT VESTS AT THE EARLIER OF THE PARTICIPANT'S DEATH, DISABILITY, OR ELECTED DISTRIBUTION DATE. A PARTICIPANT'S RETIREMENT ACCOUNT VESTS UPON THE COMPLETION OF FIVE YEARS OF SERVICE AS A SENIOR EXECUTIVE OR, IF EARLIER, THE PARTICIPANT'S DEATH OR DISABILITY. ANY AMOUNT CREDITED TO THE PARTICIPANT'S ACCOUNT IS TAXABLE ON THE VESTING DATE, REGARDLESS OF WHETHER THE AMOUNT DISTRIBUTABLE AT THAT TIME.
PART I, LINE 7
BONUS PLANS ADMIN AND MGMT-BASED ON A NUMBER OF FACTORS INCLUDING BUT NOT LIMITED TO: QUALITY AND FINANCIAL INDICATORS INCLUDING DEPARTMENT SPECIFIC GOALS AND INITIATIVES, PATIENT SATISFACTION, PRODUCTIVITY, EMPLOYEE SATISFACTION, AND EMPLOYEE EVALUATION TIMELINESS. SUCCESSFUL IMPLEMENTATION OF COMPANY FISCAL YEAR ACTION PLANS AND THE OVERALL FINANCIAL HEALTH AND STABILITY OF THE ORGANIZATION.

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.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

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

  • APPLIED HEALTH SERVICES INC

    C · HEALTH RELATED · MT · 100% owned · share of assets $70,757,039 · controlled entity

    Directly controlled by LOGAN HEALTH

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202433209349324913

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