2023-11-14T10:22:19-06:00 2022-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-10-01 352368240 Hills & Dales Foundation HILL 9898722121 4675 Hill Street Cass City MI 48726 Andrew Daniels President and CEO 9898722121 2023-11-08 1 Andrew Daniels 999009999 1 Kim Hunwardsen CPA P00484560 6122536500 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Andrew Daniels 4675 Hill Street Cass City MI 48726 9031 0 X www.hdghmi.org X 2009 MI To solicit, receive and manage donations on behalf of Hills & Dales Healthcare Corporation 6 6 0 6 0 0 114870 6834 0 0 -789 679 -11732 1518 102349 9031 237322 69954 0 0 16943 13467 0 0 311 7032 763 261297 84184 -158948 -75153 229062 214645 1997 57240 227065 157405 None 0 0 69954 69954 0 The main activity of Hills & Dales Foundation is to solicit and receive donations to support Hills & Dales General Hospital's capital needs. 69954 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 MI X Renee Henry Director of Finance 9898722121 4675 Hill Street Cass City MI 48726 Kate Van Ajken Chair 1.00 X X 0 0 0 Alice Zaleski Trustee 1.00 X 0 0 0 Jody Barrigar Trustee 1.00 X 0 0 0 Ruth Whittaker Trustee 1.00 X 0 0 0 Ed Fox Trustee 1.00 X 0 0 0 Jon Ligrow Trustee 1.00 X 0 0 0 Andrew Daniels President & CEO 1.00 45.00 X 0 376487 21365 Kurt Sargent CFO 1.00 45.00 X 0 174340 8624 0 550827 29989 0 0 1 0 0 6834 6834 37 37 642 0 642 642 642 1518 0 1518 1518 9031 0 0 2197 54954 54954 15000 15000 11779 11779 202 202 638 638 848 848 452 452 311 311 84184 69954 13919 311 149764 133013 76490 77132 4500 2808 0 229062 214645 1250 747 57240 1997 57240 X 227065 157405 227065 157405 229062 214645 -75153 5493 0 X X 0 1 X 1 0 X X X 2 Hills & Dales General Hospital 381619577 3 1 54954 0 Thumb Area Enterprises 382628943 10 1 0 0 2 54954 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Part V, line 1 Hills and Dales Healthcare Corporation (HDHC) is the sole member of the organization and appoints the board of the organization. HDHC is a supporting organization to Hills and Dales General Hospital (HDGH) and Thumb Area Enterprises (Enterprises). HDGH and Enterprises are not mentioned by name in the governing instrument, but by virtue of the supported relationship with HDHC, have a supported organization relationship with Hills & Dales Foundation. 0 Related Party Receivable 57240 57240 X Part X, Line 2: The Organization believes it 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 consolidated financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. 1 Hills and Dales General Hospital Inc 4675 Hill Street Cass City MI 48726 381619577 501(c)(3) 54954 0 General Support 1 0 Scholarships 3 15000 Part I, Line 2: The organization provides grants to its supported organization. No monitoring of the funds is done once distributed. Scholarship recipients must provide proof of enrollment. Funds are distributed directly to the students. 0 0 0 0 0 0 0 0 0 Andrew Daniels President & CEO 0 293987 0 82500 0 0 0 11422 0 9943 0 397852 0 0 Kurt Sargent CFO 0 134007 0 40333 0 0 0 5728 0 2895 0 182963 0 0 Schedule J, Part I, Line 3: The President & CEO is compensated by Hills & Dales General Hospital, Inc. Hills & Dales Foundation relied on the related organization for determining the compensation for the President & CEO using the methods described in Part I, Line 3. Form 990, Part V, Line 2 and Part IX, Lines 7-10: Hills & Dales General Hospital, a related tax-exempt organization, employs all individuals and is responsible for filing all required Hills & Dales Foundation federal employment tax returns. Payroll expenses are allocated to Hills & Dales Foundation and reported on the appropriate lines in Part IX. Form 990, Part VI, Section A, line 1a The Executive Committee shall consist of the Chairperson, the Vice Chairperson, the Secretary and the Treasurer of the Board of Directors. The Executive Director and the President shall serve as ex officio members of the Executive Committee without vote. The Executive Committee shall meet at the call of the Chairperson, and exercise such functions and powers as the Board provides, and shall otherwise manage the affairs of the Corporation between meetings of the Board of Directors. Form 990, Part VI, Section A, line 6 Hills & Dales Healthcare Corporation is the sole member of the organization. Form 990, Part VI, Section A, line 7a Hills & Dales Healthcare Corporation, as the sole member, shall have the power to elect the members of the governing body. Form 990, Part VI, Section A, line 7b The following actions may be taken by the organization only upon written approval of the Board of Trustees of Hills & Dales Healthcare Corporation: A: Adoption, amendment, or other modification of the Bylaw or Articles of Incorporation; B: Any mergers, consolidation, reorganization, other change in the corporate structure or the creation of any corporate subsidiary; C: Participation in any partnership, limited partnership, corporation, association or other form of joint venture or shared service with any other party; D: Creation, incurrence, or assumption of indebtedness, commitments, or any contractual obligations with respect to borrowed money, guarantees, endorsements, leases, or other type of direct contingent liabilities, in excess of $150,000 for any one item; E: Creation, incurrence, or assumption of any mortgage, pledge, security agreement, encumbrance, or other lien of any kind in any property or assets of the organization; F: Acquisitions, by purchase, lease or by any other method of real estate, capital improvements, or equipment in excess of value of $150,000 for any such item; G: Any material change in the services of programs of the organization, including the termination of existing services, the addition of new services, or any major expansion or contraction of existing services or programs; H: Adoption, amendment or modification of the annual operating and capital budgets of the Foundation; I: Adoption, amendment or modification of the mission and goals of the Foundation, and its long-range and short-range strategic plans. J. Appointment of persons to serve, or removal of persons serving on, the Board of Trustees of the Foundation K. Setting the total number of Trustees to serve on the Board of Trustees of the Foundation L The appointment and/or removal of the President and Chief Executive Officer of the Foundation. Form 990, Part VI, Section B, line 11b The 990 was reviewed by the Director of Finance. A copy was provided to the Trustees for their review at the next board meeting. Form 990, Part VI, Section B, line 12c Enforcement of Conflicts Policy. The conflict of interest form is completed annually and monitored for compliance by the CEO and the Chairman of the Board. When a conflict exists, the Board member notifies the rest of the Board of the Conflict. The Board member is allowed to discuss the matter at hand, however, the member with the conflict is not allowed to vote on any conflicted issue. This policy covers all Board members, officers, administrative staff members and Medical Staff members with administrative responsibilities. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XII, Line 2b: Audited Financial Statements: The financial statements for Hills and Dales Foundation are included in the consolidated audit of Hills and Dales Health Care Corporation and Subsidiaries for the 15 month period from October 1, 2021 to December 31, 2022. Hills & Dales General Hospital 4675 Hill Street Cass City MI 48726 381619577 Healthcare services MI 501(c)(3) Line 3 Hills & Dales Healthcare Corporation 0 Northeast Tuscola Healthcare 4675 Hill Street Cass City MI 48726 475387652 Rental of building to hospital MI 501(c)(3) Line 12b, II Hills & Dales General Hospital Inc 0 Thumb Area Enterprises 6086 Beechwood Drive Cass City MI 48726 382628943 Care of residents with dementia MI 501(c)(3) Line 10 Hills & Dales Healthcare Corporation 0 Hills & Dales Healthcare Corporation 4675 Hill Street Cass City MI 48726 382622537 Manage excess funds on behalf of subsidiaries MI 501(c)(3) Line 12b, II N/A 0 Selad Corporation 4675 Hill Street Cass City MI 48726 382680346 Retail pharmacy MI N/A C 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0