2024-11-15T16:05:14-06:00 2023-12-31 810497523 JORDAHL & SLITER PLLC PO BOX 8600 KALISPELL MT 599041600 990 2023-04-01 810420653 NORTHWEST HORIZONS INC NORT 4067515759 310 SUNNYVIEW LANE KALISPELL MT 59901 BRIGID BURKE VICE PRESIDENT, CFO 4067521724 2024-11-06 1 1 JUSTIN P SLITER P00188996 4067521040 2024-11-06 2023 2024-10-15 13:58:12Z BRENDAN HOUSE BRIGID BURKE 310 SUNNYVIEW LANE KALISPELL MT 59901 10961377 0 X LOGAN.ORG/LOCATION/LOGAN-HEALTH-BRENDAN-HOUSE X 1984 MT OPERATION OF LONG-TERM CARE FACILITY AND OWNERSHIP OF A LONG-TERM CARE AND AN ASSISTED LIVING FACILITY 5 3 214 0 0 0 558292 60000 10664544 8334151 6258 35487 3157490 2519556 14386584 10949194 0 0 0 0 11789480 9224960 0 0 0 5617062 4004391 17406542 13229351 -3019958 -2280157 44611960 38855105 24640893 21164195 19971067 17690910 OPERATION OF A LONG-TERM CARE FACILITY AND OWNERSHIP OF A LONG-TERM CARE AND AN ASSISTED LIVING FACILITY 0 0 10886302 10851702 NORTHWEST HORIZONS OPERATES LOGAN HEALTH BRENDAN HOUSE, WHICH OFFERS A HIGH LEVEL OF SKILLED AND REHABILITATIVE CARE. WITH 110 BEDS, BRENDAN HOUSE OFFERS SKILLED NURSING FOR TRANSITIONAL CARE, LONG-TERM CARE AND COMFORT CARE. 10886302 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 214 1 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 4067515759 310 SUNNYVIEW LANE KALISPELL MT 59901 CRAIG LAMBRECHT SYSTEM CEO 3.75 46.25 X X 0 1510765 37517 ADAM SMITH DO TRUSTEE 0.25 50.00 X 0 415002 28812 STANLEY MAKMAN TRUSTEE 0.25 50.00 X 0 376577 36815 RHONDA SWANEY CHAIR 0.25 X 0 0 0 MICHAEL GOGUEN VICE CHAIR 0.25 X 0 0 0 CAROL STEPHENS-DONALDSON TRUSTEE 0.25 X 0 0 0 MICHELLE HARRIS TRUSTEE 0.25 X 0 0 0 JANE KARAS TRUSTEE 0.25 X 0 0 0 MARTHA KATZ TRUSTEE 0.25 X 0 0 0 CHARLES LUDDEN MD TRUSTEE 0.25 X 0 0 0 LARRY MCEVOY MD TRUSTEE 0.25 X 0 0 0 COLE TURNER SYSTEM CFO 3.75 46.25 X 0 1206979 29256 KELLY BILAU ADMINISTRATOR 50.00 X 155255 0 26777 TAMERA STITES NURSE 50.00 X 153620 0 21859 SHILO FRITZ DIRECTOR OF NURSING 50.00 X 144022 0 26105 JAMIE SCHEFTER PHYSICIAN 50.00 X 122591 0 18678 CRAIG HEINE NURSE 50.00 X 113574 0 23272 ANGEL HENDERSON NURSE 50.00 X 115075 0 18249 804137 3509323 267340 11 0 1 0 0 40000 20000 60000 MEDICAL SERVICE REVENUE 623000 9022176 9022176 PARTNERSHIP INCOME 621990 -688025 -688025 8334151 37492 37492 2272376 10178 2262198 2262198 2262198 2005 -2005 -2005 -2005 OTHER MISCELLANEOUS 561499 257358 257358 257358 10949194 10851702 0 37492 145238 145238 6988622 5970915 1017707 386308 325244 61064 1178856 998676 180180 525936 442876 83060 19775 19775 2766 2766 25447 12251 13196 159596 138540 21056 6560 205 6355 143140 143140 115701 115701 11738 138 11600 ALLOCATED EXPENSES 1228306 1062495 165811 SUPPLIES 908770 901696 7074 BAD DEBTS 516649 516649 LICENSES & TAXES 433422 185 433237 432521 400731 31790 13229351 10886302 2343049 0 300 300 910852 1229346 1588385 1795506 74967 75726 777 9209129 8469915 857114 739214 23719939 29949778 17459626 5065235 44611960 38855105 1574109 1482245 21311906 19327231 1754878 354719 24640893 21164195 X 19971067 17690910 19971067 17690910 44611960 38855105 -2280157 0 X 0 1 X 0 0 X 82462 39244 60000 181706 21661947 31546130 12564720 13441191 11294552 90508540 329066 1207368 359082 902734 257358 3055608 21991013 32753498 13006264 14383169 11611910 93745854 0 0 0 93745854 186513 2786 113463 6258 37492 346512 186513 2786 113463 6258 37492 346512 22177526 32756284 13119727 14389427 11649402 94092366 0.99630 0.99430 0.00370 0.00570 X PART III, SHORT YEAR EXPLANATION: THE ORGANIZATION CHANGED ITS ACCOUNTING PERIOD TO A CALENDAR YEAR. THE 2023 YEAR IS A SHORT YEAR FROM APRIL 1 THROUGH DECEMBER 31, 2023. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8500 8500 7877233 7336257 540976 1323396 1133658 189738 739214 INVESTMENT IN SUBSIDIARIES 29949778 C 29949778 DUE FROM AFFILIATES 5065235 5065235 DUE TO CONTRACTUAL AGENCIES 354719 354719 X 10432545 0 10432545 516649 516649 10949194 12712702 0 12712702 516649 516649 13229351 PART X, LINE 2: THE CORPORATION ADOPTED THE PROVISIONS OF ASC TOPIC 740, INCOME TAXES. ASC TOPIC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CORPORATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND HAS CONCLUDED NO RESERVES ARE REQUIRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE INCLUDED IN NET REVENUES 516,649. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASSIFICATION PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE INCLUDED IN NET REVENUES 516,649. X 1 1 X X X X X 0 1 0 0 0 0 0 1 0 CRAIG LAMBRECHT SYSTEM CEO 0 1113473 0 397292 0 0 0 19800 0 17717 0 1548282 0 0 COLE TURNER SYSTEM CFO 0 741349 0 153130 0 312500 0 11539 0 17717 0 1236235 0 0 ADAM SMITH DO TRUSTEE 0 325802 0 89200 0 0 0 11797 0 17015 0 443814 0 0 STANLEY MAKMAN TRUSTEE 0 376577 0 0 0 0 0 19800 0 17015 0 413392 0 0 KELLY BILAU ADMINISTRATOR 135988 0 19267 0 0 0 9622 0 17155 0 182032 0 0 0 TAMERA STITES NURSE 134938 0 11380 0 7302 0 5261 0 16598 0 175479 0 0 0 SHILO FRITZ DIRECTOR OF NURSING 129725 0 14297 0 0 0 8957 0 17148 0 170127 0 0 0 PART I, LINE 1A HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - THE MEMBERS OF NWH'S ADMINISTRATIVE TEAM RECEIVE A FREE MEMBERSHIP TO THE SUMMIT MEDICAL FITNESS CENTER, AN AFFILIATED ORGANIZATION. PART I, LINE 4B CRAIG LAMBRECHT AND COLE TURNER PARTICIPATED IN A SECTION 457(F) DEFERRED COMPENSATION PLAN BUT RECEIVED NO PAYMENTS. A COMMITTEE APPOINTED BY THE BOARD OF TRUSTEES SELECTS THE PLAN'S PARTICIPANTS FROM A SELECT GROUP OF MANAGEMENT AND HIGHLY COMPENSATED EMPLOYEES. THE EMPLOYER WILL CONTRIBUTE TO THE PLAN BASED ON THE TERMS OF THE PARTICIPANT'S INCENTIVE COMPENSATION PLAN. THE FUNDS IN THE PARTICIPANT'S NON-RETIREMENT ACCOUNT ARE DISTRIBUTABLE IN THE THIRD YEAR AFTER THE PARTICIPANT PERFORMS THE SERVICES ATTRIBUTABLE TO THE DEFERRED COMPENSATION. THE PARTICIPANT CAN DEFER DISTRIBUTION. THE FUNDS IN THE PARTICIPANT'S RETIREMENT ACCOUNT ARE DISTRIBUTABLE WHEN THE PARTICIPANT SEPARATES FROM SERVICE. A PARTICIPANT'S NON-RETIREMENT ACCOUNT VESTS AT THE EARLIER OF THE PARTICIPANT'S DEATH, DISABILITY, OR ELECTED DISTRIBUTION DATE. A PARTICIPANT'S RETIREMENT ACCOUNT VESTS UPON THE COMPLETION OF FIVE YEARS OF SERVICE AS A SENIOR EXECUTIVE OR, IF EARLIER, THE PARTICIPANT'S DEATH OR DISABILITY. ANY AMOUNT CREDITED TO THE PARTICIPANT'S ACCOUNT IS TAXABLE ON THE VESTING DATE, REGARDLESS OF WHETHER THE AMOUNT DISTRIBUTABLE AT THAT TIME. PART I, LINE 7 BONUS PLANS ADMIN AND MGMT-BASED ON A NUMBER OF FACTORS INCLUDING BUT NOT LIMITED TO: QUALITY AND FINANCIAL INDICATORS INCLUDING DEPARTMENT SPECIFIC GOALS AND INITIATIVES, PATIENT SATISFACTION, PRODUCTIVITY, EMPLOYEE SATISFACTION, AND EMPLOYEE EVALUATION TIMELINESS. SUCCESSFUL IMPLEMENTATION OF COMPANY FISCAL YEAR ACTION PLANS AND THE OVERALL FINANCIAL HEALTH AND STABILITY OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 NORTHWEST HORIZONS, INC. HAS ONE MEMBER, LOGAN HEALTH. FORM 990, PART VI, SECTION A, LINE 7A TO BE EFFECTIVE, SIGNIFICANT DECISIONS OF THE GOVERNING BOARD MUST BE APPROVED BY ITS MEMBER, LOGAN HEALTH. SIGNIFICANT DECISIONS INCLUDE CHANGES TO THE BOARD OF DIRECTORS, CONFIRMATION OF THE ANNUAL BUDGETS, ENTERING INTO LARGE CONTRACTS, AND REORGANIZATION OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B TO BE EFFECTIVE, SIGNIFICANT DECISIONS OF THE GOVERNING BOARD MUST BE APPROVED BY ITS MEMBER, LOGAN HEALTH. SIGNIFICANT DECISIONS INCLUDE CHANGES TO THE BOARD OF DIRECTORS, CONFIRMATION OF THE ANNUAL BUDGETS, ENTERING INTO LARGE CONTRACTS, AND REORGANIZATION OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING FORM 990, THE ORGANIZATION'S CHIEF FINANCIAL OFFICER OR FINANCE TEAM DELEGATE MADE A COPY OF THE RETURN AVAILABLE FOR REVIEW BY EMAIL, PORTAL OR IN PERSON. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL TRUSTEES, DIRECTORS, OFFICERS AND KEY EMPLOYEES. THE COMPLIANCE OFFICE REVIEWS THEM, IDENTIFIES POTENTIAL CONFLICTS, AND FORWARDS TO THE ADMINISTRATIVE TEAM IF A POTENTIAL CONFLICT EXISTS, AS OUTLINED IN THE ORGANIZATIONAL POLICY. FORM 990, PART VI, SECTION B, LINE 15 LOGAN HEALTH HAS A CONSISTENT COMPENSATION PHILOSOPHY FOR ALL ITS EMPLOYEES, INCLUDING THE SENIOR EXECUTIVES. SALARY AND BENEFITS FOR THE PRESIDENT/CHIEF EXECUTIVE OFFICER ARE DETERMINED BY LOGAN HEALTH'S BOARD OF DIRECTORS. THE BOARD REVIEWS BASE AND TOTAL COMPENSATION DATA FROM AN ARRAY OF COMPENSATION SURVEYS OF HOSPITALS SIMILAR IN SIZE AND COMPLEXITY TO LOGAN HEALTH. THE BOARD CONSIDERS THESE REPORTS AND DETERMINES THE STATUS OF THE BASE SALARY, BENEFITS, AND TOTAL COMPENSATION FOR THE PRESIDENT/CEO. THE BOARD EMBRACES THE PHILOSOPHY OF MAINTAINING A COMPENSATION LEVEL FAVORING RETENTION OF KEY LEADERSHIP IN ORDER TO MAINTAIN STABILITY IN KEY INITIATIVES. ADDITIONALLY, THE PRESIDENT/CEO UTILIZES THE MARKET INFORMATION PROVIDED TO DETERMINE RECOMMENDATIONS FOR OTHER SENIOR EXECUTIVES AND ENGAGES IN A RIGOROUS ANALYSIS THROUGH USE OF INDEPENDENT SURVEY RESULTS. THE BOARD ALSO REVIEWS PERFORMANCE TARGETS, WHICH ALLOW EXECUTIVES TO EARN ADDITIONAL COMPENSATION. THESE MEASURES INCLUDE ORGANIZATIONAL AND INDIVIDUAL GOALS, EFFORTS TO FURTHER THE MISSION AND VISION OF LOGAN HEALTH, QUALITY INDICATORS, CUSTOMER/PATIENT SATISFACTION, AND FINANCIAL PERFORMANCE OBJECTIVES. THE BOARD REVIEWS BENEFIT LEVELS AND TOTAL COMPENSATION TO ENSURE APPROPRIATENESS IN THE NOT-FOR-PROFIT HEALTH CARE SECTOR. FORM 990, PART VI, SECTION C, LINE 19 ONLY FORM 990 IS AVAILABLE. FORM 990, PART VII, SECTION A, COLUMN (B) - AVERAGE HOURS PER WEEK THE OFFICERS OF NORTHWEST HORIZONS, INC. DIVIDE THEIR TIME AMONG THE OTHER RELATED ENTITIES FOR WHICH THEY ARE ALSO OFFICERS. THEIR TOTAL AVERAGE WEEKLY HOURS DEVOTED TO ALL OF THE ENTITIES IS IN EXCESS OF 50 HOURS. SEVERAL OF THE TRUSTEES WHO ARE PHYSICIANS RECEIVE COMPENSATION FOR MEDICAL SERVICES RENDERED TO KALISPELL REGIONAL MEDICAL CENTER, A RELATED ENTITY. THEIR AVERAGE WEEKLY HOURS DEVOTED TO THIS RELATED ENTITY VARIES. LOGAN HEALTH 310 SUNNYVIEW LANE KALISPELL MT 59901 810406485 SUPPORT SUBSIDIARY TAX-EXEMPT ORGANIZATIONS MT 501(C)(3) LINE 12B, II N/A 0 KALISPELL REGIONAL MEDICAL CENTER 310 SUNNYVIEW LANE KALISPELL MT 59901 237293874 ACUTE CARE HOSPITAL MT 501(C)(3) LINE 3 LOGAN HEALTH 1 KALISPELL REGIONAL HEALTHCARE FOUNDATION 310 SUNNYVIEW LANE KALISPELL MT 59901 311703013 SUPPORTING ORGANIZATION MT 501(C)(3) LINE 12A, I KALISPELL REGIONAL MEDICAL CENTER 1 ASSIST-FLATHEAD VALLEY 310 SUNNYVIEW LANE KALISPELL MT 59901 462669324 WELLNESS RESOURCE PROVIDER MT 501(C)(3) LINE 10 KALISPELL REGIONAL MEDICAL CENTER 1 KALISPELL REGIONAL MEDICAL CENTER VOLUNTEERS 310 SUNNYVIEW LANE KALISPELL MT 59901 273866474 SUPPORTING ORGANIZATION MT 501(C)(3) LINE 10 KALISPELL REGIONAL MEDICAL CENTER 1 LIBERTY COUNTY HOSPITAL AND NURSING HOME INC 315 W MADISON AVE CHESTER MT 59522 810515463 PROVIDE ACUTE HOSPITAL CARE MT 501(C)(3) LINE 3 LOGAN HEALTH 1 LOGAN HEALTH - CONRAD 805 SUNSET BLVD CONRAD MT 59425 810232406 PROVIDE ACUTE HOSPITAL CARE MT 501(C)(3) LINE 3 LOGAN HEALTH 1 LOGAN HEALTH - CUT BANK 226 9TH AVE SE CUT BANK MT 59427 810530457 PROVIDE ACUTE HOSPITAL CARE MT 501(C)(3) LINE 3 LOGAN HEALTH 1 LOGAN HEALTH - SHELBY 640 PARK AVE SHELBY MT 59474 862327525 PROVIDE ACUTE HOSPITAL CARE MT 501(C)(3) LINE 3 LOGAN HEALTH 1 LOGAN HEALTH - WHITEFISH 1600 HOSPITAL WAY WHITEFISH MT 59937 810247969 PROVIDE ACUTE HOSPITAL CARE MT 501(C)(3) LINE 3 LOGAN HEALTH 1 LOGAN HEALTH EMERGENCY MEDICAL SERVICES 310 SUNNYVIEW LANE KALISPELL MT 59901 880538346 EMERGENCY SERVICES MT 501(C)(3) LINE 7 LOGAN HEALTH 1 RURAL EMERGENCY CARE ALLIANCE 310 SUNNYVIEW LANE KALISPELL MT 59901 883504819 PROVIDE SUPPORT FOR EMERGENCY MEDICAL SERVICE PROVIDERS MT 501(C)(3) LINE 10 LOGAN HEALTH EMERGENCY MEDICAL SERVICES 1 MONTANA PEDIATRICS 259 W FRONT ST STE B MISSOULA MT 59802 854133807 AMBULATORY CARE MT 501(C)(3) LINE 7 LOGAN HEALTH 1 SUMMIT MEDICAL FITNESS CENTER 310 SUNNYVIEW LANE KALISPELL MT 59901 203752312 COMMUNITY HEALTH & WELLNESS CENTER MT 501(C)(3) LINE 10 LOGAN HEALTH 1 NORTH VALLEY HOSPITAL FOUNDATION 1600 HOSPITAL WAY WHITEFISH MT 59937 810526541 SUPPORTING ORGANIZATION MT 501(C)(3) LINE 12C, III-FI LOGAN HEALTH - WHITEFISH 1 LOGAN HEALTH ASSISTED LIVING - SHELBY 111 2ND ST S SHELBY MT 59474 862394240 RETIREMENT & ASSISTED LIVING MT 501(C)(3) LINE 10 NORTHWEST HORIZONS INC 1 LOGAN HEALTH CARE CENTER - SHELBY 630 PARK DRIVE SHELBY MT 59474 862346458 LONG-TERM CARE & SKILLED NURSING MT 501(C)(3) LINE 10 NORTHWEST HORIZONS INC 1 FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC 310 SUNNYVIEW LANE KALISPELL MT 59901 810541707 COMMERICAL BUILDING RENTAL MT NORTHWEST HORIZONS INC RELATED 2309512 70758239 0 1 0.60750 APPLIED HEALTH SERVICES INC 310 SUNNYVIEW LANE KALISPELL MT 59901 810413632 HEALTH RELATED MT N/A C 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 1 FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC B 4078053 ACTUAL PAYMENT APPLIED HEALTH SERVICES INC M 71066 ACTUAL PAYMENT KALISPELL REGIONAL MEDICAL CENTER M 175093 ACTUAL PAYMENT LOGAN HEALTH P 1228306 ACTUAL PAYMENT FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC S 2274683 ACTUAL PAYMENT