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← BENEFIS COMMUNITY HOSPITALS INC

Form 990 for tax year 2023

Filed by BENEFIS COMMUNITY HOSPITALS INC.

Totals

Total revenue
$13,952,672
Total expenses
$15,628,748
Contributions and grants received
$109,488
Grants paid
$3,705
Program service revenue
$13,831,444
Investment income
$1,392
Other revenue
$10,348
Total assets, end of year
$33,164,584
Total liabilities, end of year
$28,938,005
Net assets or fund balances, end of year
$4,226,579
Program services expenses (Part IX)
$12,063,385
Management and general expenses
$3,565,363
Fundraising expenses
$0
Program service expenses (Part III)
$12,063,385

Program services were 77.2% 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)

    $15,687

  • 1f · All other contributions, gifts and grants

    $93,801

  • 2a · Program service revenue: PATIENT SERVICES

    total $13,557,027 · related or exempt $13,557,027

  • 2b · Program service revenue: OTHER PROGRAM REVENUE

    total $243,230 · related or exempt $243,230

  • 2c · Program service revenue: CAFETERIA

    total $31,187 · excluded $31,187

  • 3 · Investment income

    total $1,392 · excluded $1,392

  • 6a · Gross rents

    real property $10,348

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $10,348

  • 6d · Net rental income or loss

    total $10,348 · excluded $10,348

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,705 · program services $3,705

  • 5 · Compensation of officers, directors and key employees

    total $293,272 · management and general $293,272

  • 7 · Other salaries and wages

    total $5,467,502 · program services $5,372,878 · management and general $94,624

  • 8 · Pension plan contributions

    total $207,481 · program services $182,074 · management and general $25,407

  • 9 · Other employee benefits

    total $644,273 · program services $463,749 · management and general $180,524

  • 10 · Payroll taxes

    total $399,857 · program services $317,512 · management and general $82,345

  • 11a · Fees: management

    total $1,969,479 · management and general $1,969,479

  • 11g · Fees: other

    total $354,876 · program services $271,747 · management and general $83,129

  • 12 · Advertising and promotion

    total $29,252 · program services $3,381 · management and general $25,871

  • 13 · Office expenses

    total $178,001 · program services $125,352 · management and general $52,649

  • 14 · Information technology

    total $26,276 · program services $23,370 · management and general $2,906

  • 16 · Occupancy

    total $174,056 · program services $20,757 · management and general $153,299

  • 17 · Travel

    total $7,879 · program services $4,994 · management and general $2,885

  • 22 · Depreciation, depletion and amortization

    total $535,451 · program services $535,451

  • 24a · Other expenses: PURCHASED SERVICES

    total $1,918,840 · program services $1,576,590 · management and general $342,250

  • 24b · Other expenses: PROVIDER CONTRACT SERVI

    total $1,305,934 · program services $1,305,934

  • 24c · Other expenses: MEDICAL SUPPLIES

    total $795,298 · program services $783,283 · management and general $12,015

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $359,074 · program services $359,074

  • 24e · All other expenses

    total $958,242 · program services $713,534 · management and general $244,708

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,105,361 · end of year $1,071,301

  • 4 · Accounts receivable

    beginning of year $7,905,925 · end of year $22,891,167

  • 8 · Inventories for sale or use

    beginning of year $76,544 · end of year $294,538

  • 9 · Prepaid expenses and deferred charges

    beginning of year $29,406 · end of year $35,009

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

    $11,548,770

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

    $2,676,201

  • 10c · Land, buildings and equipment, net

    beginning of year $1,995,967 · end of year $8,872,569

  • 17 · Accounts payable and accrued expenses

    beginning of year $13,673,526 · end of year $28,938,005

  • 27 · Net assets without donor restrictions

    beginning of year -$1,560,323 · end of year $4,226,579

Mission and programs · 2023

Mission

BENEFIS COMMUNITY HOSPITALS, INC. (BCH) PROVIDES MEDICAL CARE AND SERVES AS AN ECONOMIC PILLAR IN RURAL MONTANA COMMUNITIES BY SUPPORTING THE ROLE OF CRITICAL ACCESS HOSPITALS.

Activities or mission (Part I)

WE PROVIDE EXCELLENT CARE FOR ALL, HEALING BODY, MIND AND SPIRIT.

  • OPERATES TWO 25-BED CRITICAL ACCESS HOSPITALS, PROVIDES EMERGENCY SERVICES, OPERATES AN OUTPATIENT CLINIC, ACUTE CARE SERVICES AND ANCILLARY SERVICES INCLUDING: PHYSICAL THERAPY, LABORATORY, RADIOLOGY, ECHOCARDIOGRAPHY, CAROTID ULTRASOUND, MAMMOGRAM, BONE DENSITY (DEXA SCAN), CAT SCAN, OCCUPATIONAL THERAPY, LONG TERM CARE AND SWING BED SERVICES.

    Expenses $12,063,385 · Grants $3,705 · Revenue $13,800,257

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

Listed in Part VII

  • Louie King

    PRESIDENT

    Total calculated
    $293,273
    From this org
    $253,188
    From related orgs
    $0
    Other
    $40,085
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $192,430
    Bonus
    $26,771
    Other
    $33,987
    Deferred
    $13,145
    Nontaxable benefits
    $26,940
    Filer's total
    $293,273

  • Susan Murphy

    CHIEF OPERATING OFFICER

    Total calculated
    $149,011
    From this org
    $123,130
    From related orgs
    $0
    Other
    $25,881
    Hours/week
    50

  • Ron Dauwalder

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Dale Hanson

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Dan Lindseth

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dan Lannen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Brian McCollom

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jere Long

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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

  • 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 3
THE COMPENSATION OF THE SENIOR EXECUTIVE TEAM OF BENEFIS COMMUNITY HOSPITALS, INC. WAS SET BY THE INDEPENDENT COMPENSATION COMMITTEE OF BENEFIS HEALTH SYSTEM, INC., WHICH IS CHARGED WITH ADMINISTERING THE SYSTEM'S EXECUTIVE COMPENSATION PHILOSOPHY, POLICIES AND PROGRAMS IN THE MANNER SET FORTH IN THE COMMITTEE'S WRITTEN CHARTER. THE COMMITTEE'S RESPONSIBILITIES INCLUDE (I) DETERMINING APPROPRIATE COMPENSATION FOR ALL EXECUTIVES, (II) EVALUATING AND ADOPTING EXECUTIVE COMPENSATION PLANS, POLICIES AND PROGRAMS, (III) REVIEWING AND APPROVING EXECUTIVE BENEFIT PLANS, AND (IV) VERIFYING THAT COMPENSATION IS APPROPRIATELY AND FULLY DISCLOSED AND REPORTED. THE COMMITTEE HAS ENGAGED AN INDEPENDENT COMPENSATION CONSULTING FIRM TO ASSIST IN ENSURING THAT AMOUNTS PAID TO THE SYSTEM'S EXECUTIVES ARE CONSISTENT WITH REASONABLE, FAIR MARKET LEVELS. THE PROCESS FOLLOWED BY THE COMMITTEE, INCLUDING THE DATA RELIED UPON AND THE COMMITTEE'S DECISIONS, WAS THOROUGHLY AND TIMELY DOCUMENTED. THIS PROCESS IS COMPLETED ON AN ANNUAL BASIS.
PART I, LINE 4B
BENEFIS HEALTH SYSTEM, INC. PROVIDES A SECTION 457F NONQUALIFIED DEFERRED COMPENSATION PLAN FOR MR. KING, WHO MET THE REQUIREMENTS. MR. KING RECEIVED A PAYOUT FROM THE PLAN IN 2023.
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.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • BENEFIS CASCADE RIDGE LLC

    REAL ESTATE · MT

    Directly controlled by BENEFIS HEALTH SYSTEM INC

  • BENEFIS HEALTH SYSTEM FOUNDATION PROPERTIES LLC

    HOLDS REAL ESTATE PROPERTY DONATED TO THE FOUNDATION · MT

    Directly controlled by BENEFIS HEALTH SYSTEM FOUNDATION

  • WALK IN EXPRESS LLC

    OUTPATIENT CLINIC · MT

    Directly controlled by BENEFIS HEALTH SYSTEM INC

  • HELENA AMBULATORY CENTER LLC

    INACTIVE · MT

    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

    FITNESS CLUB · MT

  • TREASURE STATE HEALTHCARE NETWORK LLC

    HEALTHCARE SERVICES · MT

  • OLIVET HOUSING LLC

    HOUSING RENTALS · MT

Related corporations and trusts

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

  • BHS 2017 TRUST

    T · INVESTMENT TRUST · CA

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202423189349309922

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