2023-02-02T13:51:19-06:00 2022-03-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-01-01 810232406 Logan Health - Conrad LOGA 4062713211 PO Box 668 Conrad MT 59425 Vicki Newmiller Interim President 4062713211 2023-02-02 1 Vicki Newmiller 999009999 0 Kim Hunwardsen CPA P00484560 6122536500 2023-02-02 2 AAL1 IAL1 2022 2023-03-07 01:45:13Z Vicki Newmiller PO Box 668 Conrad MT 59425 4959999 0 X www.logan.org X 1975 MT Exceed the healthcare expectations of those we serve through all of life's stages. 7 7 0 7 0 0 1377899 481985 19623815 4464283 51454 13731 0 0 21053168 4959999 0 0 0 0 9601870 2324208 0 0 0 7217402 2083391 16819272 4407599 4233896 552400 20064167 19877820 6235853 5542092 13828314 14335728 X As an essential member of our regional community, LHC strives to be a progressive healthcare business devoted to providing access to quality healthcare and exceeding the expectations of those we serve through all life's stages. 0 0 2704505 3192463 Logan Health - Conrad (LHC) is a 25-bed critical access hospital. LHC provided 40 inpatient days and 165 swing bed patient days along with a 24-hour emergency room that accounted for 377 visits for the short period. Outpatient services such as lab, x-ray, physical and occupational therapy, wellness center, surgery, ambulance, cardiac rehab, DME, home health, speech therapy, sleep lab and respiratory therapy were provided to members of our rural community so they could receive the services they needed close to home. The services are essential for the survival of our community.See Schedule O for Continued...LHC maintains records to identify and monitor the level of charity care it provides. These records include the amount of charges foregone for services and supplies furnished under its charity care policy and equivalent service statistics. The amounts of charges foregone for services provided under the facility's charity care policy was $11,883. LHC provides care to patients and residents who meet certain criteria under its charity care policy without charge or at amounts less than its established rates. Because the hospital does not pursue collection of amounts determined to qualify as charity care, they are not reported as patient and resident service revenue. 697551 856108 Logan Health Care Center is a 59-bed nursing home offering 24-hour care and nursing services provided by licensed, certified and compassionate staff members. The facility had 3,751 total patient days. Specialized services are also available including those offered by a physical therapist, occupational therapist, speech therapist, and medical social worker. The Care Center has a remarkable life enrichment program that offers activities 7 days a week to include exercise, socials, games, theme parties, pets, gardening, cooking, live music, crafts and outings.See Schedule O for Continued...The Center has a 14-bed Special Care Unit designated for residents with pervasive memory loss and confusion, providing an extra touch of attention and supervision. 364796 415712 Logan Health Rural Health Clinic is a Family Practice Rural Health Clinic dedicated to providing and coordinating comprehensive services to the entire family. Our physicians are Board Certified Family Practitioners. Boarded Family Practice Physicians must complete an additional three years of specialized training above and beyond that of medical school. Family Practitioners are trained in all avenues of medicine, so they can provide a full range of care. LHRHC Physician Assistants are licensed by the State of Montana and specialize in Family Medicine and Urgent Care. Our Providers promote healthy lifestyles and continually strengthen the relationship between See Schedule O for Continued...the clinic and community, with excellent, timely, and compassionate patient care. The Clinic has 1 physician, 1 physician assistant, and 2 nurse practitioners who provided 1,478 total clinic visits including 68 extended care visits and 344 swing bed visits. 3766852 1 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X Brenda Ries 4062713211 805 Sunset Blvd Conrad MT 59425 X Bernard Ries Chair 1.00 X X 0 0 0 Craig Ostman Vice Chair 1.00 X X 0 0 0 Debbie Sturm Trustee 1.00 X 0 0 0 Jim Morren Trustee 1.00 X 0 0 0 Jane Weber Trustee 1.00 X 0 0 0 Carole Jones Trustee 1.00 X 0 0 0 Heather Johnston Trustee 1.00 X 0 0 0 Laura Erickson President 40.00 X 0 0 0 Julianne Kipple CFO 40.00 X 0 0 0 0 0 0 0 0 0 0 0 452706 29279 481985 Patient Service Revenu 621110 3077585 3077585 Nursing Home 623000 856108 856108 Supporting Revenue 621110 536702 536702 Pharmacy Revenue 456110 57339 57339 Bed Tax Revenue 623000 -63451 -63451 4464283 13731 13731 4959999 4464283 0 13731 X 56945 56945 1773596 1590228 183368 89875 80606 9269 264238 233782 30456 139554 121665 17889 29773 29773 1197288 1061764 135524 358 358 242352 201573 40779 72043 13918 58125 60541 60541 17929 17929 9297 8010 1287 847 847 152146 152146 47593 47593 Medical supplies 139880 139880 MT Bed Tax 89641 60260 29381 Pandemic Expense 23418 23418 Food 285 285 4407599 3766852 640747 0 11109576 10905566 3345649 3100326 224521 219905 45355 153932 17921681 13123831 4599066 4797850 740000 700241 20064167 19877820 2164034 1703852 741321 279373 1833357 1918796 1497141 1640071 6235853 5542092 X 13388996 13896410 439318 439318 13828314 14335728 20064167 19877820 X 552400 -44986 X 0 1 X 1 0 X 1 5489 1077 1293 5273 0 27854 27854 5383419 4802101 581318 9685927 8119280 1566647 2824481 202450 2622031 4797850 Estimated Third-Party Payors 825516 CMS Advance Payment 814555 1640071 X Part IV, Line 1b: The funds are the personal funds of the nursing home residents and are to be used only for specific personal expenditures as requested by the residents. Part X, Line 2: The corporation believes that is has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The corporation would recognize future accrued interest and penalties related to the unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 1 X 1 X 1 X 1 1 0 0 2250 2250 0.00050 654891 567622 87269 0.01980 657141 567622 89519 0.02030 2265671 1385748 879923 0.19960 2265671 1385748 879923 0.19960 2922812 1953370 969442 0.21990 1 32199 5957 918710 909614 9096 X 1 1 1 1 Logan Health - Conrad 805 Sunset Blvd PO Box 668 Conrad MT 59425 www.logan.org/health/locations/conrad 13510 X X X X Provider Based Rural Health Clinic Logan Health - Conrad 1 0 0 1 X X X X X X X X X 22 1 0 0 1 X See line 7d Narrative X X 1 22 1 See Line 7d Narrative 0 1 X 100.000000000000 250.000000000000 1 1 X X X 1 X www.logan.org/health/locations/logan-health-conrad/billing-and-payments X www.logan.org/health/locations/logan-health-conrad/billing-and-payments X www.logan.org/health/locations/logan-health-conrad/billing-and-payments X X X X X X X 1 X 0 X X X X 1 X 0 1 Logan Health - Conrad Part V, Section B, Line 5: We conducted two meetings with a 14-person steering committee which included public health, health care providers, commissioners, business owners, parents, farmers, and many other persons from the community. We sent out a random survey to all areas of our patient population and had a high response rate. We conducted 4 focus groups with persons of all age groups and demographics throughout the community. Other input was accepted via email. Logan Health - Conrad Part V, Section B, Line 7d: The CHNA report and Implementation strategy are available at:https://www.logan.org/health/about/community-health-needs-assessment Logan Health - Conrad Part V, Section B, Line 11: In the most recent 2022 CHNA, the following needs were the top items identified:1) Cancer2) Alcohol and Prescription/Illegal drug Abuse3) Overweight/Obesity 4) Depression/Anxiety5) Lack of Exercise6) Access to Healthcare7) More Primary Care and Specialty Care Providers8) Health and Wellness Education and Facilities9) Affordable Food and HousingDue to timing of the completion of the 2022 CHNA and Implementation Strategy, the organization was not able to specifically address the 2022 needs identified, but the continued efforts to address the prior CHNA needs inadvertently addressed some of the 2022 CHNA needs identified. LHC will not address affordable food and housing. There are other organizations in the community better equipped to address these needsIn the 2019 CHNA, the following needs were identified, and LHC addressed:1) Improve access to health and wellness2) Promote and explore opportunities to expand senior services 3) Improve access to health care servicesDue to financial restraints and space limitation, we will not be expanding worksite wellness.In an effort to continue to reach our goal to improve access to health and wellness the facility continued with increased presence on social media and the local radio station to provide health and wellness updates. Additionally, the RHC continued to utilize the use of Telehealth to address the healthcare needs of the community and access to specialists. Our community outreach programs were limited based on community Covid -19 activity. The biggest growth opportunity for the facility was the partnership with the Conrad School District in providing a school nurse to increase education, wellness and mental/behavioral health awareness. Nursing staff were able to provide education to students at the Junior High on CPR, First Aid and Stop the Bleed. Our RHC continued with the chronic disease management and mental health grant. The RHC added screening of patients with PHQ9 (depression scoring tool) to identify RHC patients with potential need for mental health intervention.The LHC Marketing specialist has promoted services provided at LHC via various social media platforms and has partnered with our community partners on promoting health and wellness. LHC RHC continues to work with specialty providers including Pulmonologist, Cardiologist, Orthopedics, Oncology, and expanded access to telehealth. The addition of MRI services weekly at LHC helped enhance services for the community. One of our objectives was to increase women's health services at the RHC which was met with the recruitment of a FNP in 2019. The Mental Health Grant which is being well utilized at the RHC with positive patient outcomes continued to be utilized in 2022. The RHC implemented a Chronic Disease Management program in 2020 which will further promote health and wellness. During the publi health emergency even with restrictions for community events the facility was able to continue promoting health and wellness through increased marketing using different platforms.LHC continues to collaborate with community partners on the implementation of the CHNA. LHC works closely with Pondera Healthcare Foundation and Pondera County Health department. Staff from LHC also serve on DUI Taskforce, Mental Health Advisory Board and Pondera County Health board which further integrates LHC with the community and helps with understanding the needs of the community. LHC also collaborates regionally with other CAH in projects related to cardiac disease/stroke, trauma and patient care transitions to promote access to healthcare and promote wellness. LHC utilizes feedback received from surveys conducted at RHC, Home Health, DME, Rehab services and HCAHPS to explore opportunities to improve healthcare delivery. Logan Health - Conrad Part V, Section B, Line 16j: Patients are informed about their eligibility for financial assistance during conversations at registration and during follow-up on outstanding account balances. Information regarding financial assistance and applications are available in the Patient Financial Services department. The financial assistance application is also available on our website. We also have partnered with the Medical Advocacy Services for Healthcare, Inc. (MASH) program. They contact our private pay patients to see if they might qualify for state funded programs and help them complete FAP if they don't qualify for state programs. Logan Health - Conrad Part V, Section B, Line 24: All individuals eligible under the hospital financial assistance policy are provided a discount for emergency and other medically necessary care. The financial assistance policy does not apply to elective procedures. Therefore, FAP-eligible patients without insurance may be charged gross charges on elective procedures. Part V, Line 16a-16c https://www.logan.org/health/locations/logan-health-conrad/billing-and-payments 3 1 - Logan Health Care Center Conrad 805 Sunset Blvd Conrad MT 59425 Long Term Care 2 - Logan Health Medical Equipment Conrad 809 Sunset Blvd Conrad MT 59425 Durable Medical Equipment 3 - Logan Health Home Care Conrad 809 Sunset Blvd Conrad MT 59425 Home Health Care Part I, Line 7: Charity care expense was converted to cost based on an overall cost-to-charge ratio addressing all patient segments. The cost for medicaid and subsidized health services was determined using the Medicare Cost Report interim reports. Part I, Line 7g: Line 7g subsidized health services includes costs of $561,655 from a rural health clinic. Part III, Line 2: The amount reported on line 2 represents implicit price concessions. LHC determines its estimate of implicit price concessions based on its historical collection experience with this class of patients and residents. Part III, Line 3: LHC estimates that the percentage of implicit price concessions attributable to patients eligible under the financial assistance policy is based on the percentage of the population that is below the federal poverty guidelines. In 2021 the percentage of the population that is below the federal poverty guidelines is 18.5%. Part III, Line 4: The footnote to the organization's financial statements addressing implicit price concessions may be found on pages 15-16 of the attached consolidated audited financial statements. Part III, Line 8: Total revenue received from Medicare is the gross reimbursement plus settlement. Both total revenue received from Medicare and the Medicare allowable costs are reported from the Medicare Cost Report. The Medicare Cost Report is completed based on the rules and regulations set forth by the Centers for Medicare and Medicaid Services.The Medicare shortfall, if any, represents a cost absorbed by the hospital as a result of providing care to Medicare patients. The cost of providing this benefit to the community should be reported as such. Part III, Line 9b: Patients must complete a financial assistance application to be considered for charity care. Those patients known to qualify for financial assistance or that have contacted the business office and are in the process of completing an application or setting up a payment schedule will not receive additional collection notices. Patient accounts are not sent to collections until 120 days from the date of the first invoice for the service. If a patient applies for financial assistance within the next 120 days all collection actions will cease. Part VI, Line 2: LHC continued to participate in the Pondera County Health Board, DUI Taskforce and Pondera County Health Department Coalition. We continued to provide annual lab work at a discounted rate during patient's birthday month outside of the Health Fair to promote wellness. The facility continued to use survey platforms to provide feedback on services provided and opportunities to improve healthcare delivery to the community in our RHC, Rehab, Home Health, Durable Medical Equipment, Emergency Department and Inpatient. With the addition of a school nurse to the Conrad School District we were able to assess community needs for school aged children. Part VI, Line 3: Information about financial assistance is available in admission areas, patients are informed of financial assistance as part of the intake process, financial assistance contact information is printed on patient bills, and patients are informed of financial assistance as part of the follow-up process if patient is unable to make a payment. Part VI, Line 4: Logan Health - Conrad serves the population of Pondera County, Montana. Per the US Census Bureau, the population of Pondera County in 2021 was 5,994 and is considered rural. The median household income for 2016-2020 was $54,235 in which 18.5% of the population was below the poverty level. The racial makeup consists of 82% white, 14% American Indian or Alaska Native with the remainder being other races. The largest income producing segment of Pondera County is agriculture. Healthcare, including Logan Health - Conrad is the major employer in the county, with small business wholesale & retail trade, construction and accommodation/food services being the other majority of employers. The nearest hospital is Logan Health - Shelby, a 20-bed acute care hospital located in Shelby, MT approximately 27 miles north of Conrad, MT. Part VI, Line 5: The Board of Directors is comprised of community members throughout Pondera County and all board meetings are open to the public. Surpluses of cash, when available, are invested back into the Hospital for equipment purchases and wage considerations. Logan Health Conrad extends medical staff privileges to all qualified physicians in the community.Logan Health Conrad operates an emergency room available to all regardless of ability to pay, 20 acute care beds for hospital stays, 59 bed extended care center, dementia care unit, rural health clinic, wellness center, cardiac rehab, home health agency, physical therapy, occupation therapy, speech therapy, cardiopulmonary rehab, and DME and numerous other services to meet the communities daily and long-term health care needs. Logan Health Conrad Care Center has utilized volunteers and community members in our facility however for 2022 that continued to be limited due to visitor restrictions and outbreak status. LHC continues to partner with MSU for Senior nursing students to complete their leadership training at LHC and RUOP students along with students who wish to shadow healthcare workers.LHC has continued to provide Basic Life Support and First Aid training to community members including the School District, Law Enforcement and Daycare providers.LHC also trains for ACLS and PALS and invites healthcare professionals from regional communities. Form 990, Part IV: Line 12 and 20b and Part XII: Line 2b The Organization entered into a Member Substitution Agreement with Logan Health during 2021. Logan Health is audited on a March 31st year end, and therefore the operations of the Organization were included in the March 31, 2022 consolidated financial statements of Logan Health. The Organization did not have a separate audit conducted for the March 31, 2022 short period tax year. The Organization has attached a copy of the consolidated financial statements for Logan Health for the year ended March 31, 2022 and answered yes to Part IV, line 20b. Form 990, Part VI, Section A, line 3 Logan Health - Conrad contracted with Lutz Financial for CFO services for Julianne Kipple from January through March. Compensation of $29,773 was paid to Lutz Financial for the CFO position. Form 990, Part VI, Section A, line 6 The sole member is Logan Health. Form 990, Part VI, Section A, line 7a The sole member is required to approve the slate of nominees for the Board. Form 990, Part VI, Section A, line 7b The following actions must be approved by the sole member: 1) Amendment or restatement of the articles of incorporation or bylaws. 2) Dissolution of the corporation. 3) Name changes. 4) Addition of new services or discontinuance of any services offered at the Hospital. 5) Corporations annual strategic plan, capital budget, one year operating budget, or any changes that will substantially affect these items. 6) Sale, lease, exchange or other disposition of all or substantially all of the property of the Corporation. 7) Purchase, lease as lessee, or other acquisition of any assets at an aggregate price in excess of a specified dollar amount unless previously approved with the capital budget. 8) Any sale, lease as lessor, exchange, gift, mortgage, option or other disposition of real property or any other asset with a value in excess of a specified dollar amount. 9) Any debt or debt guarantees. 10) Any making, retention or disposition on an investment. 11) Selection of investment bankers. 12) Selection of independent CPAs and auditors. 13) Construction or remodeling. 14) Selection of Senior Executive Officer of the Corporation. 15) Any release or cancellation by the Corporation of a claim or right of action against a party. 16) Any general plan for the soliciation of the Corporation of charitable contributions. 17) Any report or application to a public or quasi-public agency. Form 990, Part VI, Section A, line 8b The organization does not have committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the governing board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Officers and Trustees annually disclose potential conflicts, which are discussed at a Board of Trustees meeting. Segregation of duties is strictly enforced for any potential family or business conflicts of interest. If there is a potential conflict at a board meeting, the board member is not allowed to vote on the conflicting issue. Form 990, Part VI, Section B, line 15 An employee of LHC became the Interim CEO October of 2021, which transitioned to the role of President in 2022. The CFO compensation for Julianne Kipple was set by Lutz Financial, an unrelated management company. The board reviewed and signed the contract, as well as reviewed and approved monthly billing statements associated with the CFO compensation contract. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part IX, line 11g Professional Fees: Program service expenses 544,433. Management and general expenses 9,125. Fundraising expenses 0. Total expenses 553,558. Recruitment: Program service expenses 0. Management and general expenses 300. Fundraising expenses 0. Total expenses 300. Repairs and maintenance: Program service expenses 41,757. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,757. Purchased services: Program service expenses 474,910. Management and general expenses 168,609. Fundraising expenses 0. Total expenses 643,519. Collection Expense: Program service expenses 664. Management and general expenses 0. Fundraising expenses 0. Total expenses 664. Legal Fees: Program service expenses 0. Management and general expenses -15,110. Fundraising expenses 0. Total expenses -15,110. Accounting Fees: Program service expenses 0. Management and general expenses -27,400. Fundraising expenses 0. Total expenses -27,400. Form 990, Part XI, line 9: Change in Beneficial Interest of Perpetual Trust -44,986. Logan Health 310 Sunneyview Lane Kalispell MT 59901 810406485 Supporting Subsidiary Tax Exempt Orgs MT 501(c)(3) Line 3 N/A 0 Kalispell Regional Medical Center 310 Sunnyview Lane Kalispell MT 59901 237293874 Acute Hospital Care MT 501(c)(3) Line 3 Logan Health 0 Logan Health Foundation 310 Sunnyview Lane Kalispell MT 59901 311703013 Supporting Organization MT 501(c)(3) Line 12b, II Kalispell Regional Medical Center 0 Northwest Horizons Inc 310 Sunnyview Lane Kalispell MT 59901 810420653 Operating Long Term Ambulatory Facility MT 501(c)(3) Line 11 Logan Health 0 Logan Health Fitness Center Inc 310 Sunnyview Lane Kalispell MT 59901 203752312 Community Health & Wellness Center MT 501(c)(3) Line 11 Logan Health 0 Kalispell Regional Medical Center Volunteers Inc 310 Sunnyview Lane Kalispell MT 59901 273866474 Supporting Organization MT 501(c)(3) Line 11 Kalispell Regional Medical Center 0 Logan Health Whitefish 1600 Hospital Way Whitefish MT 59937 810247969 Acute Hospital Care MT 501(c)(3) Line 3 Logan Health 0 ASSIST - Flathead Valley 310 Sunnyview Lane Kalispell MT 59901 462669324 Wellness Resource Provider MT 501(c)(3) Line 7 Logan Health 0 Logan Health Cut Bank 310 Sunnyview Lane Kalispell MT 59901 810530457 Acute Care General Services MT 501(c)(3) Line 3 Logan Health 0 Logan Health Shelby 670 Park Ave Shelby MT 59474 810370945 Acute Care General Services MT 501(c)(3) Line 3 Logan Health 0 Montana Pediatrics 259 W Front St STE B Missoula MT 59802 854133807 Telehealth Services MT 501(c)(3) Line 7 Logan Health 0 MRICT Joint Operating Agreement 310 Sunnyview Lane Kalispell MT 59901 205010390 Diagnostic Screening MT N/A 0 0 HealthCenter Northwest LLC 310 Sunnyview Lane Kalispell MT 59901 810540517 Acute Care Hospital MT N/A 0 0 Flathead Hospital Development Company LLC 310 Sunnyview Lane Kalispell MT 59901 810541707 Commercial Building Rental MT N/A 0 0 Northwest Orthopedics & Sports Medicine LLC 310 Sunnyview Lane Kalispell MT 59901 371518772 Orthopedic Medicine MT N/A 0 0 Applied Health Services Inc 310 Sunnyview Lane Kalispell MT 59901 810143632 Health Related MT N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0