2024-03-28T13:19:54-05:00 2023-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2022-07-01 460228038 MADISON COMMUNITY HOSPITAL MADI 6052566551 323 SW 10TH ST MADISON SD 57042 TAMARA MILLER CEO 6052566551 2024-03-20 1 TAMARA MILLER 999009999 1 LAURIE HANSON CPA P00851848 6053391999 2024-03-20 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MADISON REGIONAL HEALTH SYSTEM TAMARA MILLER 323 SW 10TH ST MADISON SD 57042 35718300 0 X WWW.MADISONREGIONALHEALTH.ORG X 1955 SD PROVIDE HEALTH CARE SERVICES TO AREA RESIDENTS. 11 11 327 43 0 0 137663 128389 33389021 34888779 131960 551921 150720 149211 33809364 35718300 100000 112500 0 0 18524550 20142594 0 0 0 13735615 14052743 32360165 34307837 1449199 1410463 57143518 58157295 29771377 29374691 27372141 28782604 X MADISON COMMUNITY HOSPITAL, D/B/A MADISON REGIONAL HEALTH SYSTEM SERVES AS A COMMUNITY HEALTH FOCAL POINT THROUGH THE PROVISION AND MAINTENANCE OF A PROGRESSIVE, EFFICIENT, AND WELL MANAGED HEALTHCARE INSTITUTION, COMMITTED TO QUALITY MEDICAL PRACTICE, AND HIGH ETHICAL STANDARDS.MADISON COMMUNITY HEALTH SYSTEM SERVES AS A COMMUNITY AND SERVICE AREA BASED PRIMARY CARE INSTITUTION WITH BASIC SECONDARY CARE SUPPORT SERVICES, AND FACILITIES PROVIDED TO MEET DEMONSTRATED NEEDS WHICH CAN BE MET WITHIN THE FINANCIAL AND RESOURCE CONSTRAINTS OF THE ORGANIZATION. 0 0 27783820 112500 34888779 MADISON REGIONAL HEALTH SYSTEM (HOSPITAL) IS A 22-BED ACUTE CARE HOSPITAL LOCATED IN MADISON, SOUTH DAKOTA. FOR THE YEAR ENDED JUNE 30, 2023: ACUTE PATIENT DAYS =1,692; NEWBORN DAYS = 88; SKILLED DAYS = 2,624; AND INTERMEDIATE DAYS = 28. 27783820 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 9 0 1 327 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X TAMARA MILLER 6052566551 323 SW 10TH ST MADISON SD 57042 ROBERT SUMMERER SURGEON 40.00 X 582231 0 31458 BENJAMIN LISCANO MD OF FAMILY MEDICINE 40.00 X 453253 0 38199 LAURA HOEFERT MD OF FAMILY MEDICINE 40.00 X 412885 0 22722 MITCHELL POPPENS PHYSICIAN ASSISTANT 40.00 X 400882 0 30974 JUSTIN CLEM MD OF FAMILY MEDICINE 40.00 X 382361 0 39773 TAMARA MILLER CEO 40.00 X 349243 0 29380 TERESA MALLETT CFO 40.00 X 173967 0 23825 ROBERT VAN LIERE PRESIDENT 0.50 X X 0 0 0 ROBIN SCHWEBACH VICE PRESIDENT 0.50 X X 0 0 0 BETTY VANDERWERFF TREASURER 0.50 X X 0 0 0 LOIS NIEDERT SECRETARY 0.50 X X 0 0 0 DAN BROWN TRUSTEE 0.50 X 0 0 0 DAN TALLEY TRUSTEE 0.50 X 0 0 0 BRADY WIEBE TRUSTEE 0.50 X 0 0 0 SANDY SCHWADER TRUSTEE 0.50 X 0 0 0 JEFF MINNAERT TRUSTEE FROM 09/2022 0.50 X 0 0 0 RYAN KAPPENMAN TRUSTEE 0.50 X 0 0 0 LAURA JOHNSON TRUSTEE 0.50 X 0 0 0 2754822 0 216331 24 0 1 0 AGILITI HEALTHINC PO BOX 851313 MINNEAPOLIS MN 55485 BIO-MED SERVICES 596467 AVERA MEDICAL GROUP RADIOLOGY PO BOX 86370 SIOUX FALLS SD 57118 RADIOLOGIST PROFESSIONAL FEES 470148 NATIONAL MEDICAL RESOURCES 2792 E BROADWAY AVE BISMARK ND 58501 LOCUMS PHYSICIANS 364528 SANFORD LABORATORIES PO BOX 5056 SIOUX FALLS SD 57117 LABORATORIES SERVICES 326179 SANFORD HEALTH NETWORK PO BOX 5056 SIOUX FALLS SD 57117 PATHOLOGY LAB SERVICES 229186 10 41613 86776 128389 PATIENT SERVICE REVENUE 624210 33504274 33504274 PHARMACY REVENUE 621110 822309 822309 MEALS 621110 190436 190436 371760 371760 34888779 518824 518824 149211 0 149211 149211 149211 33097 0 33097 33097 33097 35718300 34888779 0 701132 112500 112500 617238 617238 16584180 14198815 2385365 734156 629218 104938 894582 675269 219313 1312438 1086210 226228 1990510 626306 1364204 205351 205351 1436827 943462 493365 45127 45127 76108 57419 18689 825729 708385 117344 2680189 2299307 380882 296304 296304 MEDICAL SUPPLIES 5820790 5820790 OUTREACH 121280 121280 554528 459732 94796 34307837 27783820 6524017 0 19561221 12840646 5148606 4476007 543822 554302 452762 376807 44549265 22770175 23865705 21779090 7472382 18060730 99020 69713 57143518 58157295 2803992 2234982 26967385 25836616 0 1303093 29771377 29374691 X 27263715 28645939 108426 136665 27372141 28782604 57143518 58157295 1410463 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 523611 523611 25565383 9741266 15824117 15054511 10978599 4075912 3405760 2050310 1355450 21779090 ESTIMATED THIRD PARTY PAYOR 1117046 FINANCE LEASE LIABILITY 186047 1303093 X 35685203 0 35685203 33097 33097 35718300 34274740 0 34274740 33097 33097 34307837 PART X, LINE 2: THE SYSTEM BELIEVES THAT 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 FINANCIAL STATEMENTS. THE SYSTEM 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF GAIN/LOSS ON SALE FOR 990 33,097. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF GAIN/LOSS ON SALE FOR 990 33,097. 1 1 X 1 X 1 X 1 1 1 0 0 203000 203000 0.00590 989725 902752 86973 0.00250 1192725 902752 289973 0.00840 6039 6039 0.00020 9034661 6447849 2586812 0.07540 9040700 6447849 2592851 0.07560 10233425 7350601 2882824 0.08400 1 3333961 320060 11617057 11671007 -53950 X 1 1 1 1 MADISON COMMUNITY HOSPITAL 323 SW 10TH ST MADISON SD 57042 WWW.MADISONREGIONALHEALTH.ORG 49870 X X X 1 PROVIDER BASED CLINIC MADISON COMMUNITY HOSPITAL 1 0 0 1 X X X X X X X X X 21 1 0 0 1 X SEE PART V SECTION C X 1 21 1 SEE PART V SECTION C 0 1 X 150.000000000000 400.000000000000 X X X X X X 1 1 X X X X 1 X SEE PART V SECTION C X SEE PART V SECTION C X SEE PART V SECTION C X X X X X 1 X 0 X X X X 1 X 0 0 MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 5: MADISON REGIONAL HEALTH SYSTEM (MRHS) CONDUCTED A COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WITH ASSISTANCE FROM EIDE BAILLY, LLP, AN ACCOUNTING AND CONSULTING FIRM SPECIALIZING IN FINANCIAL, OPERATIONAL, AND HEALTH-NEED CONSULTING WITH HEALTHCARE ORGANIZATIONS. QUALITATIVE AND QUANTITATIVE INFORMATION FROM LOCAL, STATE, AND FEDERAL SOURCES, AND INPUT FROM PERSONS THAT REPRESENT A BROAD RANGE OF INTERESTS IN THE COMMUNITY, PERSONS WITH PUBLIC HEALTH KNOWLEDGE AND EXPERTISE, AND PERSONS REPRESENTING MEDICALLY UNDERSERVED AND VULNERABLE POPULATIONS WAS USED IN DEVELOPING THE REPORT. MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 11: THE COMMUNITY HEALTH NEEDS ASSESSMENT WAS COMPLETED DURING THE 2021 TAX YEAR. THE FOLLOWING COMMUNITY HEALTH AREAS WERE IDENTIFIED AND THE FOLLOWING ACTIONS ARE BEING TAKEN BY THE HOSPITAL.1. URGENT CARE/CONVENIENCE CARE2. TELEHEALTH3. LONG-TERM CARE OPTIONSDURING FY23, THE FACILITY HAS TAKEN THE FOLLOWING ACTIONS TO ADDRESS THESE NEEDS:- RE-IMPLEMENTED URGENT CARE MONDAY THROUGH FIRDAY FROM 4:00 PM TO 6:00 PM AND ON SATURDAYS FROM 8:00 AM TO 10:00 AM.- EDUCATION WAS DONE ON THE USE OF SWING-BEDS - A TELEHEALTH PLATFORM WAS IMPLEMENTEDSOME HEALTH ISSUES OR NEEDS THAT WERE IDENTIFIED THROUGH THE CHNA PROCESS ARE NOT PRIORITIZED AT THIS TIME DUE TO BEING OUTSIDE THE SCOPE/ABILITIES OF MADISON REGIONAL HEALTH SYSTEM AND/OR THE ISSUE IS BEING ADDRESSED BY OTHER COMMUNITY RESOURCES OR ORGANIZATIONS. IN OTHER INSTANCES, THERE ARE ALREADY INITIATIVES IN PLACE AT MRHS TO ADDRESS SOME NEEDS. MRHS INTENDS TO COLLABORATE (WITHIN ITS ABILITY) WITH OTHER ORGANIZATIONS TO ADDRESS AND MAKE PROGESS ON THE FOLLOWING IDENTIFIED NEEDS THAT ARE NOT ADDRESSED IN THE IMPLEMENTATION STRATEGY: MENTAL/BEHAVIORAL HEALTH, OBESITY AND RELATED ISSUES, DENTAL CARE ACCESS AND AVAILABILITY, HEART HEALTH, COPING WITH STRESS, DOMESTIC VIOLENCE, AND EDUCATION FOR PROVIDERS WORKING WITH THOSE WITH DEVELOPMENTAL DISABILITES. MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 13B: HOUSEHOLD SIZE MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 13H: PRESUMPTIVE ELIGIBILITY UNDER THE FINANCIAL ASSISTANCE POLICY MAY BE USED IF ALL OTHER AVENUES HAVE BEEN EXHAUSTED. MADISON COMMUNITY HOSPITAL PART V, SECTION B, LINE 24: THE HOSPITAL FINANCIAL ASSISTANCE POLICY DOES NOT COVER ELECTIVE PROCEDURES. THE HOSPITAL MAY HAVE CHARGED FAP ELIGIBLE PATIENTS GROSS CHARGES FOR SERVICES THAT ARE NOT COVERED UNDER THE FINANCIAL ASSISTANCE POLICY. PART V. SECTION B, LINE 7A THE COMMUNITY HEALTH NEEDS ASSESSMENT IS AVAILABLE ATHTTPS://MADISONREGIONALHEALTH.ORG/ABOUT-US/#COMMUNITY-HEALTH-NEEDS PART V. SECTION B, LINE 10A THE IMPLEMENTATION STRATEGY IS AVAILABLE UPON REQUEST AND ATHTTPS://MADISONREGIONALHEALTH.ORG/ABOUT-US/#COMMUNITY-HEALTH-NEEDS PART V. SECTION B, LINE 16A-16C THE FAP, FAP APPLICATIOIN AND FAP PLAIN LANGUAGE SUMMARY ARE AVAILABLE ATHTTPS://MADISONREGIONALHEALTH.ORG/PATIENT-VISITOR-GUIDE/#FINANCIAL-ASSISTANCE PART I, LINE 3C: PRESUMPTIVE ELIGIBILITY UNDER THE FINANCIAL ASSISTANCE POLICY MAY BE USED IF ALL OTHER AVENUES HAVE BEEN EXHAUSTED. PART I, LINE 7: CHARITY CARE EXPENSE WAS CONVERTED TO COST ON LINE 7A BASED ON AN OVERALL COST-TO-CHARGE RATIO ADDRESSING ALL PATIENT SEGMENTS. LINE 7B AND LINE 7G WERE DETERMINED USING THE MEDICAID AND MEDICARE COST REPORTS, RESPECTIVELY. LINE 7E WAS DETERMINED USING THE GENERAL LEDGER. PART I, LINE 7G: LINE 7G INCLUDES PROVIDER BASED CLINIC REVENUE OF $4,519,333, AND EXPENSE OF $5,404,974, FOR A NET COMMUNITY BENEFIT OF $885,641. PART III, LINE 2: THE AMOUNT ON LINE 2 REPRESENTS IMPLICIT PRICE CONCESSIONS. THE ORGANIZATION DETERMINES ITS ESTIMATE OF IMPLICIT PRICE CONCESSIONS BASED ON ITS HISTORICAL COLLECTION EXPERIENCE WITH THIS CLASS OF PATIENTS. PART III, LINE 3: THE ESTIMATED AMOUNT OF THE ORGANIZATION'S IMPLICIT PRICE CONCESSIONS ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS CALCULATED BASED ON THE PERCENTAGE OF INDIVIDUALS LIVING BELOW THE POVERTY LEVEL IN 2022. THEREFORE 9.6% OF IMPLICIT PRICE CONCESSIONS CAN REASONABLY BE CONSIDERED A COMMUNITY BENEFIT AS IT WOULD HAVE BEEN WRITTEN OFF TO CHARITY CARE. PART III, LINE 4: THE FOOTNOTE THAT DESCRIBES IMPLICIT PRICE CONCESSIONS IS FOUND ON PAGE 11 AND 12 OF THE ATTACHED FINANCIAL STATEMENTS. PART III, LINE 8: MEDICARE ALLOWABLE COST OF CARE WAS CALCULATED FROM THE MEDICARE COST REPORT FOR THE FISCAL YEAR ENDING 06/30/2023.MEDICAL SERVICES ARE PROVIDED TO PATIENTS WITH MEDICARE COVERAGE REGARDLESS OF WHETHER OR NOT A SURPLUS OR DEFICIT IS REALIZED. PROVIDING MEDICARE SERVICES PROMOTES ACCESS TO HEALTHCARE SERVICES WHICH ARE VITALLY NEEDED BY OUR COMMUNITY. PART III, LINE 9B: ACCOUNTS THAT MEET THE CRITERIA FOR THE FINANCIAL ASSISTANCE POLICY WILL BE WRITTEN OFF IN ACCORDANCE WITH THE FINANCIAL ASSISTANCE POLICY. ACCOUNTS THAT DO NOT MEET THE CRITERIA FOR FINANCIAL ASSISTANCE WILL PROCEED THROUGH THE COLLECTION PROCESS. IF, DURING THE COLLECTION PROCESS, IT IS DETERMINED THAT AN ACCOUNT IN COLLECTION BELONGS TO A PATIENT WHO IS ELIGIBLE FOR FINANCIAL ASSISTANCE, THE ACCOUNT WILL BE REMOVED FROM COLLECTION AND RETURNED TO THE HOSPITAL FOR RESOLUTION. PART VI, LINE 2: THE CHNA WAS PERFORMED AND UPDATED IN 2022. WE ALSO WORK WITH LOCAL GOVERNMENT AND ORGANIZATIONS TO STAY ON TOP OF DEVELOPMENTS THAT WILL IMPACT THE FUTURE NEEDS OF HEALTHCARE. PART VI, LINE 3: A SUMMARY OF THE FACILITY'S FINANCIAL ASSISTANCE POLICY IS AVAILABLE ON THE HOSPITAL'S WEBSITE, ATTACHED TO BILLING INVOICES, POSTED IN THE EMERGENCY ROOM OR WAITING ROOMS, POSTED IN THE ADMISSIONS OFFICE, AND GIVEN TO PATIENTS ON ADMISSION AND UPON REQUEST. DISCHARGE PLANNING PERSONNEL IN THE BUSINESS OFFICE COUNSEL PATIENTS UPON ADMISSION AND THROUGH THE DISCHARGE PLANNING PROCESS ON MEDICAID, COUNTY WELFARE PROGRAMS, CHARITY CARE, ETC. FINANCIAL ASSISTANCE PROGRAMS ARE DETAILED EITHER IN PERSON OR THROUGH A BROCHURE THAT EXPLAINS THE HOSPITAL'S FINANCIAL ASSISTANCE AND PAYMENT REQUIREMENTS. COVERED VS NON-COVERED CHARGES ARE DISCUSSED WITH THE PATIENT. A PATIENT ASSESSMENT, INCLUDING A DISCUSSION ON FINANCIAL RESPONSIBILITIES, CONCERNS, AND GOVERNMENT PROGRAMS, IS COMPLETED ON EACH INPATIENT BY DISCHARGE PLANNING. A FINANCIAL COUNSELOR MEETS ONE-ON-ONE WITH PATIENTS PRIOR TO DISCHARGE TO GO OVER INSURANCE COVERAGE AND WHAT TO EXPECT ONCE INSURANCE IS PROCESSED. PART VI, LINE 4: MADISON REGIONAL HEALTH SYSTEM IS THE ONLY HOSPITAL IN THE SERVICE AREA. EIGHT PHYSICIANS AND FOUR PHYSICIAN EXTENDERS PRACTICE IN THE COMMUNITY. THE SERVICE AREA FOR MRHS INCLUDES 14 ZIP CODE COMMUNITIES THAT ARE WITHIN A 20-MILE RADIUS OF THE HOSPITAL. IT INCLUDES ALL OF LAKE COUNTY AND PORTIONS OF BROOKINGS, KINGSBURY, MINER, MOODY, MCCOOK AND MINNEHAHA COUNTIES. TOTAL SERVICE AREA POPULATION IS APPROXIMATELY 32,000. ESTIMATED MEDIAN HOUSEHOLD INCOME IS $62,843 ACCORDING TO THE U.S CENSUS BUREAU. PART VI, LINE 5: THE GOVERNING BODY OF MRHS IS COMPRISED OF COMMUNITY MEMBERS, NONE OF WHOM ARE EMPLOYEES OR CONTRACTORS OF THE HOSPITAL. MEDICAL STAFF PRIVILEGES ARE EXTENDED TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. SURPLUS FUNDS ARE USED TO IMPROVE PATIENT CARE AND FACILITIES. THE HOSPITAL OPERATES AN EMERGENCY ROOM WHICH IS AVAILABLE TO ALL REGARDLESS OF THEIR ABILITY TO PAY. THE HOSPITAL PARTICIPATES IN EDUCATION AND TRAINING OF HEALTHCARE PROFESSIONALS THROUGH RESIDENCIES AND INTERNSHIPS FOR NURSING STUDENTS, THERAPY STUDENTS, PHYSICIANS AND PHYSICIAN'S EXTENDERS. THE HOSPITAL PARTICIPATES IN SEVERAL GOVERNMENT SPONSORED HEALTH PROGRAMS, INCLUDING BUT NOT LIMITED TO: MEDICARE, MEDICAID, VA, TRI-CARE, AND ALL-WOMEN-COUNT. THE HOSPITAL OFFERS VOLUNTEER OPPORTUNITIES TO MEMBERS OF THE COMMUNITY. 1 DAKOTA STATE UNIVERISTY FOUNDATION 2ND STREET NE MADISON SD 57042 237299995 501(C)(3) 100000 0 GENERAL SUPPORT LAKE AREA IMPROVEMENT CORPORATION 315 EGAN AVE S MADISON SD 57042 510183368 501(C)(3) 12500 0 GENERAL SUPPORT 2 PART I, LINE 2: FUNDS GIVEN TO ORGANIZATIONS ARE NOT SPECIFICALLY TRACKED TO ENSURE THEY ARE USED AS INTENDED. X X X X 0 0 0 1 0 0 0 0 0 ROBERT SUMMERER SURGEON 582231 0 0 0 0 0 15250 0 16851 0 614332 0 0 0 BENJAMIN LISCANO MD OF FAMILY MEDICINE 453253 0 0 0 0 0 15250 0 23894 0 492397 0 0 0 LAURA HOEFERT MD OF FAMILY MEDICINE 412885 0 0 0 0 0 15250 0 8417 0 436552 0 0 0 MITCHELL POPPENS PHYSICIAN ASSISTANT 400882 0 0 0 0 0 15250 0 16540 0 432672 0 0 0 JUSTIN CLEM MD OF FAMILY MEDICINE 382361 0 0 0 0 0 15250 0 25474 0 423085 0 0 0 TAMARA MILLER CEO 264397 0 84846 0 0 0 15250 0 15195 0 379688 0 0 0 TERESA MALLETT CFO 173967 0 0 0 0 0 9021 0 15512 0 198500 0 0 0 PART I, LINE 5 CEO BONUS IS CALCULATED BASED ON REVENUE GROWTH, EBITA, QUALITY GOALS AND TOP CAH AWARDS. HER BONUS FOR 2022 WAS $84,846. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE WILL CONSIST OF THE PRESIDENT AS CHAIRMAN, THE VICE PRESIDENT, THE SECRETARY/TREASURER, AND TWO APPOINTED MEMBERS (OR, IN THE EVENT THE SECRETARY AND TREASURER ARE SEPARATELY APPOINTED, THE FINAL THREE MEMBERS WILL BE THE SECRETARY, TREASURER, AND ONE APPOINTED MEMBER. THE EXECUTIVE COMMITTEE WILL HAVE POWER TO TRANSACT AND OVERSEE ALL REGULAR BUSINESS OF THE HOSPITAL DURING THE INTERIM BETWEEN THE MEETINGS OF THE BOARD OF DIRECTORS, PROVIDED THAT ANY ACTION TAKEN WILL NOT CONFLICT WITH THE POLICIES AND EXPRESSED WISHES OF THE BOARD OF DIRECTORS AND THAT IT WILL REFER ALL MATTERS OF MAJOR IMPORTANCE TO THE BOARD OF DIRECTORS. IN ADDITION, THE EXECUTIVE COMMITTEE WILL ANNUALLY EVALUATE THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CHIEF FINANCIAL OFFICER REVIEW THE 990 IN DETAIL. AFTER THEIR REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER. THE CEO PRESENTS THE 990 TO THE BOARD OF DIRECTORS AT THE MEETING HELD PRIOR TO ITS FILING IF SO REQUESTED BY ANY BOARD MEMBER. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH BOARD MEMBER HAS BEEN GIVEN A COPY OF IT AND GIVEN AMPLE TIME TO REVIEW IT. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD WILL REVIEW ACTUAL CONFLICTS AND MAKE DETERMINATIONS WHETHER A CONFLICT EXISTS. THE RESTRICTIONS ARE IMPOSED ON A CASE BY CASE BASIS BASED ON THE BOARD'S DETERMINATION. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION AND BENEFITS ARE REVIEWED ON AN ANNUAL BASIS IN EXECUTIVE SESSION AT THE BOARD OF TRUSTEE MEETING. THE BOARD OF TRUSTEES APPROVES THE SALARY AND BENEFITS COMPENSATION. SDAHO SALARY SURVEY AND OTHER FACILITY 990'S ARE USED TO DETERMINE CEO'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.