2024-11-15T14:50:50+00:00 2023-12-31 440160260 Forvis Mazars LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2023-07-01 810407289 Billings Clinic Foundation BILL 4066574670 2917 TENTH AVE NORTH PO BOX 31031 BILLINGS MT 59101 EJ DUNCAN PRESIDENT 4066574670 2024-11-15 true true Adam R Smith P00958966 7194714290 2024-11-11 2023 2024-10-15 13:58:12Z EJ DUNCAN 2917 TENTH AVE NORTH PO BOX 31031 BILLINGS MT 59101 22307763 false X BILLINGSCLINIC.COM X 1982 MT TO ADVANCE EXCELLENCE IN HEALTHCARE, EDUCATION AND RESEARCH AT BILLINGS CLINIC THROUGH PHILANTHROPY. 16 9 0 140 0 0 9969030 11183970 0 0 663123 3341819 -196384 -214975 10435769 14310814 5507591 1816445 0 0 0 0 0 0 22805 623971 402184 6131562 2218629 4304207 12092185 124586649 140706515 1381889 1527510 123204760 139179005 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. true false 1642869 1642869 GRANTS TO BILLINGS CLINIC TO ACCOMPLISH THE MISSION OF BILLINGS CLINIC FOUNDATION BY SUPPORTING PROGRAMS AND CAPITAL NEEDS AT BILLINGS CLINIC. 117656 117656 GRANTS TO VARIOUS INDIVIDUALS IN MONTANA AND SURROUNDING AREA FOR PATIENT/EMPLOYEE ASSISTANCE. 35000 35000 Grant for membership to provide educational opportunities 20920 20920 Grants for various other 20920 20920 1816445 true true false false false false false false true true false false false true false false true false false false false false false true false false true true true false false false false false false false false true true false false false true false false false true 10 0 true 0 false false false false false true true false false false false false false X 16 9 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 AMY CEBULL Chairman 2.0 5.0 X X 0 0 3015 CLINTON SEGER MD CEO BILLINGS CLINIC 2.0 62.0 X X 0 830292 132500 E JIM DUNCAN BILLINGS CLINIC CHIEF COMM. OFF. AND FDN PRES. 15.0 45.0 X X 0 544539 35325 EILEEN MCDONALD Past Chair 3.0 5.0 X X 0 0 6447 GORDON RIHA MD TREASURER 2.0 40.0 X X 0 1034867 50767 KAREN MCCOMISH VICE CHAIR 1.0 0 X X 0 0 0 KATHLEEN QUINONES CFO BILLINGS CLINIC 2.0 61.0 X X 0 448591 102141 PATTY AGNEW SECRETARY 2.0 0 X X 0 0 0 A KIMMET BOARD MEMBER - thru 06/2023 1.0 0 X 0 0 0 CHRISTY BAXTER RN BOARD MEMBER 1.0 40.0 X 0 152556 20078 JOHN EDWARDS BOARD MEMBER 1.0 5.0 X 0 0 3015 K KELKER PHD BOARD MEMBER 1.0 0 X 0 0 0 KEITH COOK BOARD MEMBER 1.0 6.0 X 0 7500 9000 MICHAEL TENNANT BOARD MEMBER 1.0 0 X 0 0 0 MICHELLE PIERSON MD BOARD MEMBER 1.0 40.0 X 0 185099 31680 MITCH GOPLEN BOARD MEMBER 3.0 57.0 X 0 343652 42856 R MARTEN BOARD MEMBER 1.0 0 X 0 0 0 ROBERT HURD MD BOARD MEMBER 1.0 0 X 0 0 0 DIANNA LINDER VP SPECIAL PROJECTS 20.0 40.0 X 0 272064 38488 SCOTT ELLNER DO CEO BILLINGS CLINIC 2.0 60.0 X 0 982800 1002 0 4801960 476314 0 true true false 0 0 0 710761 3000 1066016 9404193 384864 11183970 0 0 0 0 0 1598217 1598217 0 0 9274139 7530537 1743602 0 1743602 1743602 251437 710761 466412 -214975 -214975 0 0 0 0 0 14310814 0 0 3126844 1698789 1698789 117656 117656 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 36160 0 36160 0 0 305594 0 305594 3245 0 160 3085 0 0 5661 0 494 5167 18564 7816 10748 0 0 60 60 132 132 0 0 3312 1052 2260 0 0 12589 12589 2340 2340 Dues and Fees 9085 9076 9 G & A Expense 3215 1871 1344 Annual Report/Philanthropy 2227 2227 0 0 0 0 2218629 1816445 379379 22805 250 250 3392101 3485098 6859825 12462605 0 0 0 0 0 0 0 0 0 0 42585 17886 994061 379473 627177 614588 113572177 124012253 0 0 0 0 92534 113835 124586649 140706515 1764 36716 0 0 170050 0 0 0 0 0 0 0 0 0 0 0 1210075 1490794 1381889 1527510 X 49703038 55678578 73501722 83500427 0 0 0 0 0 0 123204760 139179005 124586649 140706515 12092185 3882060 0 X false true X true true true X 5484232 6877698 16987376 9969030 11183970 50502306 0 0 5484232 6877698 16987376 9969030 11183970 50502306 6530993 43971313 2498506 5469417 2988688 2921463 1598217 15476291 0 20438 5969 0 0 26407 0 0 0 0 0 0 66005004 0 0.6662 0.6323 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0.0 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 73095797 429886 1995032 78183 75442532 73071314 1346174 414941 1736632 73095797 70534237 1143430 3769220 2375573 73071314 63959649 427564 6900818 753794 70534237 59205624 2802581 2753070 801626 63959649 0.3637 0.5151 0.1212 false false 0 259840 259840 0 554646 238265 316381 0 0 0 0 0 142893 141208 1685 0 36682 0 36682 614588 Due to Affiliate 451797 Annuities Payable 630251 Funds Held for Others 408746 1490794 X 18757742 3882060 401753 468709 4752522 14005220 305594 0 305594 14310814 2783497 401753 468709 870462 1913035 305594 0 305594 2218629 Schedule D, Part V, Line 4 Intended uses of endowment funds 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 FIN 48 (ASC 740) footnote 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 2(d) Other revenues in audited financial statements not in form 990 CLASSIC EXPENSES - 466412 REFUND EXPENSE - 2297 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 CLASSIC EXPENSES - 466412 REFUND EXPENSE - 2297 Classic 962198 710761 251437 143279 110711 67024 16495 128903 0 0 962198 710761 251437 143279 110711 67024 16495 128903 466412 -214975 true BILLINGS CLINIC 2800 TENTH AVENUE NORTH BILLINGS MT 59107 810231784 501(C)(3) 1642869 0 TO SUPPORT MEDICAL SERVICE & PROGRAMS Institute for Healthcare Improvement 53 State St 18th Floor Boston MA 02109 383017223 501(c)3 35000 0 TO SUPPORT EDUCATIONAL PROGRAMS Billings Symphony Orchestra 2820 2nd Ave N Billings MT 59101 237083873 501(c)3 5000 0 To support music therapy programs Absarokee Ambulance Service 105 W B St Absarokee MT 59001 841397309 501(c)3 5000 0 TO SUPPORT PROGRAM SERVICES Billings Fire department 2305 8th Ave N Billings MT 59101 5500 0 TO SUPPORT fire extinguisher training PROGRAM 4 1 PATIENT/EMPLOYEE ASSISTANCE 402 117656 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. true true false false false false false false false KATHLEEN QUINONES CFO BILLINGS CLINIC 0 445263 0 0 0 3328 0 89147 0 12994 0 550732 0 0 CLINTON SEGER MD CEO BILLINGS CLINIC 0 770581 0 0 0 59711 0 114630 0 17870 0 962792 0 56104 E JIM DUNCAN BILLINGS CLINIC CHIEF COMM. OFF. AND FDN PRES. 0 307130 0 0 0 237409 0 21150 0 14175 0 579864 0 222506 GORDON RIHA MD TREASURER 0 1033910 0 0 0 957 0 22295 0 28472 0 1085634 0 0 MITCH GOPLEN BOARD MEMBER 0 292552 0 0 0 51100 0 20473 0 22383 0 386508 0 37512 MICHELLE PIERSON MD BOARD MEMBER 0 184469 0 0 0 630 0 15303 0 16377 0 216779 0 0 CHRISTY BAXTER RN BOARD MEMBER 0 152244 0 0 0 312 0 10609 0 9469 0 172634 0 0 SCOTT ELLNER DO CEO BILLINGS CLINIC 0 18900 0 0 0 963900 0 1002 0 0 0 983802 0 0 DIANNA LINDER VP SPECIAL PROJECTS 0 232074 0 150 0 39840 0 16789 0 21699 0 310552 0 29999 Schedule J, Part I, Line 4a Severance or change-of-control payment DESCRIPTION OF severance payment or change-of-control payment: S. ELLNER, DO RECEIVED A QUALIFYING PAYMENT IN THE AMOUNT OF $963,900 from BILLINGS CLINIC, a related organization. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan 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 2023 CALENDAR YEAR WHICH IS INCLUDED IN DEFERRED COMPENSATION ON SCHEDULE J, PART II, COLUMN C: C. SEGER - $90,003 KATHLEEN QUINONES - $67,367 THE FOLLOWING INDIVIDUALS RECEIVED A PAYMENT DURING THE 2023 CALENDAR YEAR WHICH IS INCLUDED IN OTHER REPORTABLE COMPENSATION ON SCHEDULE J, PART II, COLUMN B: C. SEGER - $56,104 M. GOPLEN - $37,512 E. J. DUNCAN - $222,506 DIANNA LINDER - $29,999 X 15 20153 Market value X 1170 Market value X 5514 Market value X 8 233988 Market value X 1 189 Market value X Medical Cameras 2 18868 Market value X Flowers 1 5000 Market value X Food and Beverage 31 31214 Market value X Furniture/Grill 4 4158 Market value X Gift Cards/Gift Certificates 92 32895 Market value X Jewelry 5 14700 Market value X Signage 1 687 Market value X Travel Packages 12 16327 Market value 0 false true false Schedule M, Part I 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 III, Line 2 New program services LEADERSHIP ALLIANCE Form 990, Part III, Line 4d Description of other program services (Expenses $ 20,920 including grants of $ 20,920) Grants for various other Form 990, Part VI, Line 15 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, 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, Line 6 Classes of members or stockholders MEMBERS: BILLINGS CLINIC IS THE SOLE MEMBER OF THE BILLINGS CLINIC FOUNDATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 11b Review of form 990 by governing body PROCESS TO REVIEW THE FORM 990: THE FORM 990 IS PREPARED AND EMAILED OUT TO THE FOUNDATION BY THE FOUNDATION'S ACCOUNTING FIRM TO BE EMAILED OUT TO THE BOARD FOR REVIEW BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public 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 HOSPITAL MT 501(c)(3) 3 MTWY Health Inc false STILLWATER HOSPITAL ASSOCIATION 710 N 11TH STREET COLUMBUS MT 59019 810286525 HOSPITAL MT 501(c)(3) 3 BILLINGS CLINIC true TOWNSEND HEALTH SYSTEMS INC 110 NORTH OAK STREET TOWNSEND MT 59644 810398400 HEALTHCARE MT 501(c)(3) 3 BILLINGS CLINIC true Billincs Clinic Employee Benefit Trust 2800 10th Ave North Billings MT 59107 810391600 Employee Benefits MT 501(c)(9) Billings Clinic true MTWY HEALTH INC 310 Sunnyview Ln KALISPELL MT 59901 932584380 Support MT 501(c)(3) Type II NA false KALISPELL REGIONAL MEDICAL CENTER 310 SUNNYVIEW LANE KALISPELL MT 59901 237293874 ACUTE CARE HOSPITAL MT 501(c)(3) 3 LOGAN HEALTH false KALISPELL REGIONAL HEALTHCARE FOUNDATION 310 SUNNYVIEW LANE KALISPELL MT 59901 311703013 SUPPORTING ORGANIZATION MT 501(c)(3) Type I KALISPELL REGIONAL MEDICAL CENTER false ASSIST-FLATHEAD VALLEY 310 SUNNYVIEW LANE KALISPELL MT 59901 462669324 WELLNESS RESOURCE PROVIDER MT 501(c)(3) 10 KALISPELL REGIONAL MEDICAL CENTER false KALISPELL REGIONAL MEDICAL CENTER VOLUNTEERS 310 SUNNYVIEW LANE KALISPELL MT 59901 273866474 SUPPORTING ORGANIZATION MT 501(c)(3) 10 KALISPELL REGIONAL MEDICAL CENTER false LIBERTY COUNTY HOSPITAL AND NURSING HOME INC 315 W MADISON AVE CHESTER MT 59522 810515463 PROVIDE ACUTE HOSPITAL CARE MT 501(c)(3) 3 LOGAN HEALTH false LOGAN HEALTH - CONRAD 805 SUNSET BLVD CONRAD MT 59425 810232406 PROVIDE ACUTE HOSPITAL CARE MT 501(c)(3) 3 LOGAN HEALTH false LOGAN HEALTH - CUT BANK 226 9TH AVE SE CUT BANK MT 59427 810530457 PROVIDE ACUTE HOSPITAL CARE MT 501(c)(3) 3 LOGAN HEALTH false LOGAN HEALTH - SHELBY 640 PARK AVE SHELBY MT 59474 862327525 PROVIDE ACUTE HOSPITAL CARE MT 501(c)(3) 3 LOGAN HEALTH false LOGAN HEALTH - WHITEFISH 1600 HOSPITAL WAY WHITEFISH MT 59937 810247969 PROVIDE ACUTE HOSPITAL CARE MT 501(c)(3) 3 LOGAN HEALTH false LOGAN HEALTH EMERGENCY MEDICAL SERVICES 310 SUNNYVIEW LANE KALISPELL MT 59901 880538346 EMERGENCY SERVICES MT 501(c)(3) 7 LOGAN HEALTH false MONTANA PEDIATRICS 259 W FRONT ST STE B MISSOULA MT 59802 854133807 AMBULATORY CARE MT 501(c)(3) 7 LOGAN HEALTH false NORTHWEST HORIZONS INC 310 SUNNYVIEW LANE KALISPELL MT 59901 810420653 LONG-TERM AMBULATORY CARE MT 501(c)(3) 10 LOGAN HEALTH false SUMMIT MEDICAL FITNESS CENTER 310 SUNNYVIEW LANE KALISPELL MT 59901 203752312 COMMUNITY HEALTH & WELLNESS CENTER MT 501(c)(3) 10 LOGAN HEALTH false NORTH VALLEY HOSPITAL FOUNDATION 1600 HOSPITAL WAY WHITEFISH MT 59937 810526541 SUPPORTING ORGANIZATION MT 501(c)(3) Type III-FI LOGAN HEALTH - WHITEFISH false LOGAN HEALTH ASSISTED LIVING - SHELBY 111 2ND ST S SHELBY MT 59474 862394240 RETIREMENT & ASSISTED LIVING MT 501(c)(3) 10 NORTHWEST HORIZONS INC false LOGAN HEALTH CARE CENTER - SHELBY 630 PARK DRIVE SHELBY MT 59474 862346458 LONG-TERM CARE & SKILLED NURSING MT 501(c)(3) 10 NORTHWEST HORIZONS INC false LOGAN HEALTH 310 Sunnyview Ln Kalispell MT 59901 810406485 SUPPORT SUBSIARY HEALTH ORGANIZATIONS MT 501(c)(3) 3 MTWY Health Inc false BILLINGS CLINIC INNOVATION FERTILITY 399 KNOLLWOOD ROAD WHITE PLAINS NY 10603 FERTILITY CLINIC NY NA N/A false true true false true false false false false false false true false true true true true true true