2024-05-08T10:10:34-05:00 2023-06-30 FORVIS LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2022-07-01 810407289 BILLINGS CLINIC FOUNDATION % BILLINGS CLINIC BILL 4066574670 2917 TENTH AVE NORTH PO BOX 31031 BILLINGS MT 59101 E JAMES DUNCAN PRESIDENT 4066574670 2024-05-15 true EJames DUNCAN 999009999 Adam R Smith CPA P00958966 7194714290 2024-05-15 2 2022 2023-04-26 12:10:37Z EJ DUNCAN 2917 TENTH AVE NORTH BILLINGS MT 59101 58069143 false X BILLINGSCLINIC.COM X 1982 MT TO ADVANCE EXCELLENCE IN HEALTHCARE, EDUCATION AND RESEARCH AT BILLINGS CLINIC THROUGH PHILANTHROPY. 17 10 0 152 0 0 16987376 9969030 0 0 5910797 663123 5969 -196384 22904142 10435769 9013536 5507591 0 0 0 0 0 0 63512 992559 623971 10006095 6131562 12898047 4304207 110529961 124586649 1359865 1381889 109170096 123204760 X TO ADVANCE EXCELLENCE IN HEALTHCARE, EDUCATION AND RESEARCH AT BILLINGS CLINIC THROUGH PHILANTHROPY. FUNDS RAISED BY THE FOUNDATION ARE USED BY BILLINGS CLINIC TO CONSTRUCT AND UPGRADE FACILITIES, PURCHASE PATIENT CARE EQUIPMENT, ENHANCE PATIENT RELATED PROGRAMS, ETC. false false 5259418 5259418 GRANTS TO BILLINGS CLINIC TO ACCOMPLISH THE MISSION OF BILLINGS CLINIC FOUNDATION BY SUPPORTING PROGRAMS AND CAPITAL NEEDS AT BILLINGS CLINIC. 241473 241473 GRANTS TO VARIOUS INDIVIDUALS IN MONTANA AND SURROUNDING AREA FOR PATIENT/EMPLOYEE ASSISTANCE. 6700 6700 SCHOLARSHIPS FOR CNU TRAINING. 0 5507591 true true false false false false false false false true true false false false true false true true false false false false false false true true false true true true false false false false false false false false true true false false false true false false false true 18 6 true 0 false false false false false true true false false false false false false X 17 10 true false false false true true true true true false false true true true true true true false false false X BILLINGS CLINIC 4066574670 2800 10TH AVENUE NORTH BILLINGS MT 59101 X S Ellner DO - Thru 1222 CEO BILLINGS CLINIC 2.0 60.0 X X 0 1387318 199722 G Riha MD TREASURER 2.0 40.0 X X 0 891362 53975 C Seger MD CEO BILLINGS CLINIC 2.0 60.0 X X 0 498328 89760 M Pierson MD BOARD MEMBER 1.0 40.0 X 0 499508 43678 M Goplen BOARD MEMBER 3.0 57.0 X 0 494981 47963 R Merchant MD FORMER CO-CEO BILLINGS CLINIC 1.0 60.0 X 0 425280 44825 E J Duncan BILLINGS CLINIC CHIEF COMM. OFF. AND FDN PRES. 15.0 45.0 X X 0 378051 75048 Dianna Linder VP SPECIAL PROJECTS 20.0 40.0 X 0 241027 39382 C Baxter RN BOARD MEMBER 1.0 40.0 X 0 151285 23008 R Hurd MD BOARD MEMBER 1.0 40.0 X 0 77320 4330 K Cook BOARD MEMBER 1.0 5.0 X 0 12000 12000 E McDonald CHAIRMAN 3.0 5.0 X X 0 0 6187 A CEBULL VICE CHAIR 2.0 0.0 X X 0 0 0 A KIMMET BOARD MEMBER 1.0 0.0 X 0 0 0 J EDWARDS BOARD MEMBER 1.0 0.0 X 0 0 0 K KELKER PHD BOARD MEMBER 1.0 0.0 X 0 0 0 K MCCOMISH BOARD MEMBER 1.0 0.0 X 0 0 0 M TENNANT BOARD MEMBER 1.0 0.0 X 0 0 0 P AGNEW SECRETARY 2.0 0.0 X X 0 0 0 R MARTEN BOARD MEMBER 1.0 0.0 X 0 0 0 0 5056460 639878 0 true true false 0 672275 9575 2204286 7082894 1572853 9969030 0 2921463 2921463 0 0 0 0 0 44967547 47225887 -2258340 -2258340 -2258340 177418 672275 390503 -213085 -213085 33685 16984 16701 16701 0 0 0 0 10435769 466739 5259418 5259418 248173 248173 0 0 0 0 0 0 0 0 0 0 33410 33410 0 0 438705 438705 28694 170 28524 0 8102 1686 6416 37278 16075 21203 0 384 384 1881 1881 0 7584 4781 2803 0 0 33746 33746 4154 4154 Dues and Fees 15128 15033 95 G & A Expense 5625 3035 2590 Annual Report/Philanthropy 9280 9280 6131562 5507591 560459 63512 940 250 1263879 3392101 9385879 6859825 0 0 0 0 0 0 0 0 0 0 43045 42585 994061 366884 658134 627177 99095216 113572177 0 0 0 0 0 0 82868 92534 110529961 124586649 42885 1764 0 0 175333 170050 0 0 0 0 0 0 0 0 0 0 1141647 1210075 1359865 1381889 X 39270762 49703038 69899334 73501722 109170096 123204760 110529961 124586649 4304207 9730457 X false true X true true true X 10616571 5484232 6877698 16987376 9969030 49934907 0 0 10616571 5484232 6877698 16987376 9969030 49934907 7759394 42175513 2867209 2498506 5469417 2988688 2921463 16745283 0 0 20438 5969 0 26407 0 66706597 0 0.63225 0.62540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 73071314 1346174 414941 1736632 73095797 70534237 1143430 3769220 2375573 73071314 63959649 427564 6900818 753794 70534237 59205624 2802581 2753070 801626 63959649 54329816 1912723 3092661 129576 59205624 0.36980 0.47690 0.15330 false false 259840 259840 554646 225926 328720 142893 140958 1935 36682 36682 627177 0 Due to Affiliate 234439 Annuities Payable 580787 Funds Held for Others 394849 1210075 20913890 9730457 778882 407487 10916826 9997064 438705 438705 10435769 6879226 778882 407487 1186369 5692857 438705 438705 6131562 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: ENDOWMENT FUNDS ARE TO BE INVESTED AND HELD IN PERPETUITY TO PROVIDE A SOURCE OF INCOME FOR BILLINGS CLINIC PROGRAMS AND NEEDS. Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. SCHEDULE D, PART XI, LINE 2D OTHER REVENUES NOT INCLUDED ON FORM 990: $390,503 CLASSIC EXPENSES 16,984 GAMING EXPENSES $407,487 TOTAL SCHEDULE D, PART XII, LINE 2D OTHER EXPENSES NOT INCLUDED ON FORM 990: $390,503 CLASSIC EXPENSES 16,984 GAMING EXPENSES $407,487 TOTAL CLASSIC 849693 672275 177418 500 108081 94308 51782 135832 NONE 0 849693 672275 177418 500 108081 94308 51782 135832 390503 -213085 false false 33685 3300 12586 1098 true 1.00000 33685 3300 12586 1098 16984 16701 MT false STATE OF MONTANA DOES NOT REQUIRE LICENSING FOR RAFFLES. false true false 1.00000 BILLINGS CLINIC 2800 TENTH AVENUE NORTH BILLINGS MT 59101 false ALEXANDRA BLOYDER 1058 OVERSIGHT OF CLASSIC RAFFLES X false true BILLINGS CLINIC 2800 TENTH AVENUE NORTH BILLINGS MT 59107 810231784 501(C)(3) 5259418 TO SUPPORT MEDICAL SERVICE & PROGRAMS 1 0 PATIENT/EMPLOYEE ASSISTANCE 637 241473 CNU TRAINING SCHOLARSHIPS 7 6700 SCHEDULE I, PART I, LINE 2 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: MONTHLY FINANCIAL REPORTS ARE REVIEWED AND SIGNED BY THE PROJECT MANAGER, AND THEN SUBMITTED TO THE FOUNDATION FOR APPROVAL PRIOR TO DRAWING OF FUNDS. false true false false false false false false false C Baxter RN BOARD MEMBER 0 149613 0 0 0 1672 0 13351 0 9657 0 174293 C Seger MD CEO BILLINGS CLINIC 0 495374 0 0 0 2954 0 72476 0 17284 0 588088 Dianna Linder VP SPECIAL PROJECTS 0 215757 0 2908 0 22362 0 20222 0 19160 0 280409 E J Duncan BILLINGS CLINIC CHIEF COMM. OFF. AND FDN PRES. 0 323615 0 0 0 54436 0 65275 0 9773 0 453099 G Riha MD TREASURER 0 890405 0 0 0 957 0 26275 0 27700 0 945337 Kathleen Quinones CFO BILLINGS CLINIC 0 230820 0 0 0 2369 0 27601 0 33743 0 294533 M Goplen BOARD MEMBER 0 305001 0 375 0 189605 0 26275 0 21688 0 542944 M Pierson MD BOARD MEMBER 0 497708 0 0 0 1800 0 26275 0 17403 0 543186 R Merchant MD FORMER CO-CEO BILLINGS CLINIC 0 370092 0 26250 0 28938 0 26275 0 18550 0 470105 S Ellner DO - Thru 1222 CEO BILLINGS CLINIC 0 972402 0 0 0 414916 0 173695 0 26027 0 1587040 0 381272 Schedule J, Part I, Line 4b DESCRIPTION OF NON-QUALIFIED RETIREMENT PLAN: THE BILLINGS CLINIC SUPPLEMENTAL RETIREMENT AGREEMENT FOR SENIOR EXECUTIVES (SERP) IS A NON-ELECTIVE 457(F) AGREEMENT AND PROVIDES FOR ANNUAL DEFERRALS, WHICH BECOME VESTED AND PAYABLE AFTER 4 YEARS. THE FOLLOWING INDIVIDUALS ARE PARTICIPANTS IN THE PLAN DURING THE 2022 CALENDAR YEAR WHICH IS INCLUDED IN DEFERRED COMPENSATION ON SCHEDULE J, PART II, COLUMN C: S. ELLNER - $147,420 C. Seger - $46,201 E. J. DUNCAN - $39,000 Kathleen Quinones - $27,601 THE FOLLOWING INDIVIDUALS RECEIVED A PAYMENT DURING THE 2022 CALENDAR YEAR WHICH IS INCLUDED IN OTHER REPORTABLE COMPENSATION ON SCHEDULE J, PART II, COLUMN B: S. ELLNER - $381,272 M. GOPLEN - $176,017 E. J. DUNCAN - $39,533 Dianna Linder - $13,598 X 2 23633 FMV X 1060 FMV X 9 1469452 FMV X 1 2790 FMV X 1 19028 FMV X JEWELRY 4 15818 FMV X GIFT CERTIFICATE 6 14703 FMV X travel package 2 9812 fmv X furniture/grill 2 4948 fmv X LIFT SWING 1 4160 fmv X PHONE/WATCH 2 1449 fmv X SIGNAGE 1 500 FMV X Flowers 1 5500 fmv false true false Schedule M, Part I, Column (b) EXPLANATION FOR NUMBER OF CONTRIBUTIONS REPORTED: The number of contributions reported is the number of contributions received, not the number of individual items donated. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIPS WITH OFFICERS, DIRECTORS, OR KEY EMPLOYEES: AS OFFICERS AND EMPLOYEES OF BILLINGS CLINIC, A RELATED ORGANIZATION, THE FOLLOWING BOARD MEMBERS AND OFFICERS OF BILLINGS CLINIC FOUNDATION WHO ARE ALSO EMPLOYEES OF BILLINGS CLINIC HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER: M. GOPLEN, FOUNDATION BOARD MEMBER M. PIERSON MD, FOUNDATION BOARD MEMBER R. HURD MD, FOUNDATION BOARD MEMBER G. RIHA MD, FOUNDATION BOARD MEMBER E.J. DUNCAN, FOUNDATION PRESIDENT C. BAXTER, RN C. SEGER, CEO BILLINGS CLINIC Kathleen Quinones, CFO BILLINGS CLINIC FORM 990, PART VI, SECTION A, LINE 6 MEMBERS: BILLINGS CLINIC IS THE SOLE MEMBER OF THE BILLINGS CLINIC FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A & 7B MEMBERS WHO CAN ELECT MEMBERS OF THE GOVERNING BODY: BILLINGS CLINIC, AS SOLE MEMBER OF THE BILLINGS CLINIC FOUNDATION, HAS AUTHORITY OVER THE FOUNDATION TO: (A) APPOINT ALL DIRECTORS OF THE CORPORATION; (B) REMOVE ANY DIRECTOR; (C) APPROVE NOMINEES FOR APPOINTMENT OF PRESIDENT OF THE CORPORATION, BEFORE THE APPOINTMENT BECOMES EFFECTIVE; (D) APPROVE ALL AMENDMENTS TO THE CORPORATION'S ARTICLES OF INCORPORATION AND BYLAWS BEFORE THE AMENDMENTS BECOME EFFECTIVE; (E) APPROVE ANY PLAN OF MERGER, REORGANIZATION OR CONSOLIDATION INVOLVING THE CORPORATION; (F) APPROVE ANY PLAN TO SELL, LEASE OR DISPOSE OF SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS; AND (G) CHOOSE THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM TO AUDIT THE BOOKS, RECORDS, AND FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED AND PRESENTED BY THE FOUNDATION'S ACCOUNTING FIRM AND IS REVIEWED BY THE FOUNDATION PRESIDENT AND BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO UPDATE AND SUBMIT A SIGNED STATEMENT ANNUALLY THAT DISCLOSES ANY RELATIONSHIPS OR SITUATIONS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. SHOULD A CONFLICT OF INTEREST OCCUR, THE CONFLICTED INDIVIDUAL WILL ABSTAIN FROM ANY DISCUSSION OR VOTE ON THE TOPIC OF THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A & 15B OTHER OFFICER OR KEY EMPLOYEE COMPENSATION: BILLINGS CLINIC FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THE PRESIDENT AND OTHER STAFF OF THE FOUNDATION ARE EMPLOYEES OF BILLINGS CLINIC. BILLINGS CLINIC HAS AN EXECUTIVE COMPENSATION PROGRAM ADMINISTERED BY INDEPENDENT TRUSTEES FOLLOWING BEST PRACTICES AND THE HIGHEST REGULATORY STANDARDS EXPECTED OF A NOT-FOR-PROFIT ORGANIZATION. THEY FOLLOW A BILLINGS CLINIC BOARD APPROVED CHARTER AND OVERALL EXECUTIVE COMPENSATION PHILOSOPHY WHICH DEFINES THE MARKET AS A COMPARABLE SET OF NOT-FOR-PROFIT HEALTH CARE DELIVERY SYSTEMS. THEY LOOK AT RELEVANT MARKET DATA OF SIMILAR ROLES IN SIMILAR ORGANIZATIONS. IT REQUIRES ANNUAL DISCLOSURE OF THE COMMITTEE'S ACTIONS AND DECISION TO THE FULL BILLINGS CLINIC BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, ETC., AVAILABLE TO PUBLIC: POLICIES, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part VII, Section A COMPENSATION FOR FOUNDATION PRESIDENT: IN ADDITION TO SERVING AS PRESIDENT OF BILLINGS CLINIC FOUNDATION, E.J. DUNCAN ALSO SERVES AS THE CHIEF COMMUNICATION OFFICER FOR THE BILLINGS CLINIC HEALTH SYSTEM. THE BILLINGS CLINIC COMPENSATION REPORTED ON 990 PART VII, SECTION A, AND SCHEDULE J, PART II, IS FOR HIS SERVICES IN BOTH ROLES; 25% FOUNDATION PRESIDENT AND 75% BILLINGS CLINIC HEALTH SYSTEM CHIEF COMMUNICATION OFFICER. BILLINGS CLINIC 2800 TENTH AVENUE NORTH BILLINGS MT 59101 810231784 HEALTHCARE MT 501(C)(3) 3 NA false STILLWATER BILLINGS CLINIC 710 N 11TH COLUMBUS MT 59019 810286525 HEALTHCARE MT 501(C)(3) 3 BILLINGS CLI false TOWNSEND HEALTH SYSTEMS INC 110 N OAK ST TOWNSEND MT 59644 810398400 HEALTHCARE MT 501(C)(3) 3 BILLINGS CLI false BILLINGS CLINIC INNOVATION FERTILITY LL 399 KNOLLWOOD ROAD STE 303 WHITE PLAINS NY 10603 881032699 FERTILITY CLINIC NY NA N/A BILLINGS CLINIC EXPRESS CARE 2800 TENTH AVENUE NORTH BILLINGS MT 59101 463355499 OUTPATIENT CLINIC MT NA C-CORPORATION false true false false true false false false false false false true false true true true true true true