2025-02-17T12:52:15-06:00 2024-03-31 460403496 CASEY PETERSON LTD 909 ST JOSEPH ST STE 101 RAPID CITY SD 57701 990 2023-04-01 450411825 WEST RIVER HEALTH SERVICES FOUNDATION WEST 7015674561 1000 HIGHWAY 12 HETTINGER ND 58639 NATHAN STADHEIM CFO 7015674561 2025-02-17 1 1 KAYLA GIESEY CPA P01874520 6053481930 2025-02-17 2023 2025-03-06 01:10:19Z ALYSON KORNELE 1000 HIGHWAY 12 HETTINGER ND 58639 1338278 0 X WWW.WRHS.COM X 1982 ND SUPPORT WEST RIVER HEALTH SERVICES AND WESTERN HORIZONS LIVING CENTER AS THEY PROVIDE COMPREHENSIVE HEALTH AND WELLNESS SERVICES TO THE REGION BY PROVIDING FUNDRAISING AND DEVELOPMENT SERVICES. 11 8 0 0 0 0 821824 374969 0 0 240758 268046 50251 53646 1112833 696661 87437 394760 0 0 420 560 0 0 226887 242499 288745 330356 684065 782477 12596 6416301 6868943 113417 118532 6302884 6750411 X THE MISSION OF WEST RIVER HEALTH SERVICES FOUNDATION IS TO SUPPORT WEST RIVER HEALTH SERVICES AND WESTERN HORIZONS LIVING CENTER AS THEY PROVIDE COMPREHENSIVE HEALTH AND WELLNESS SERVICES TO THE REGION BY PROVIDING FUNDRAISING AND DEVELOPMENT SERVICES. 0 0 394760 394760 THE FOUNDATION WAS INCORPORATED IN 1982 TO SERVE AS A SOURCE OF CONTRIBUTED FUNDS FOR WEST RIVER HEALTH SERVICES WITH THE ADDITION OF WESTERN HORIZONS LIVING CENTERS IN SEPTEMBER OF 2007. THE FOUNDATION IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS, IS REGISTERED AS A 501(C)(3) U.S. CHARITABLE ORGANIZATION, AND IS LICENSED BY THE STATE OF NORTH DAKOTA. THE FOUNDATION EXISTS TO RAISE FUNDS FOR NEW EQUIPMENT AND TECHNOLOGY; DEVELOP NEW HEALTH-RELATED PROGRAMS AND SERVICES; ENHANCE ASSISTED LIVING AND LONG-TERM CARE SERVICES; SUPPORT COMMUNITY WELLNESS EDUCATION; AND PROVIDE SCHOLARSHIPS AND LOANS FOR NURSING, ALLIED HEALTHCARE PROFESSIONALS, AND PHYSICIANS TO MEET THE CONTINUING CHANGES IN HEALTHCARE REFORM. TO REACH THESE GOALS, AN ENDOWMENT FUND WAS ESTABLISHED. THE ENDOWMENT FUND WILL BE USED AS A PERMANENT FUNDING SOURCE FOR WRHS AND WHLC TO CARRY OUT THEIR VISIONS OF ENSURING QUALITY HEALTH AND LONG-TERM CARE SERVICES TO THE CITIZENS OF THE REGION. 394760 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 7 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 8 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X THE ORGANIZATION 7015676150 1000 HIGHWAY 12 HETTINGER ND 58639 STEVE HEDSTROM CHAIRMAN 1.00 X X 100 0 0 DR JOSH RANUM MEDICAL STAFF LIASON 1.00 39.00 X 20 420329 18480 BRETT HENDERSON REPRESENTATIVE 1.00 1.00 X 80 0 0 CONNIE BURWICK REPRESENTATIVE 1.00 X 80 0 0 LANE MILLER REPRESENTATIVE 1.00 X 70 0 0 LEONARD BJERKLIE REPRESENTATIVE 1.00 X 100 0 0 NIKOLE TENANT REPRESENTATIVE 1.00 X 0 0 0 ROBERT PARKER REPRESENTATIVE 1.00 X 70 0 0 RONALD DRAGOO REPRESENTATIVE 1.00 X 0 0 0 EVE SAFRATOWICH SECRETARY/TREASURER 1.00 X X 90 0 0 BONNIE SMITH VICE CHAIRMAN 1.00 X X 0 0 0 JONATHAN EATON REPRESENTATIVE 1.00 X 20 0 0 ALYSON KORNELE CEO 2.00 38.00 X 0 180308 22808 NATHAN STADHEIM CFO 2.00 38.00 X 0 146717 30602 630 747354 71890 0 0 1 0 WEST RIVER HEALTH SERVICES 1000 HIGHWAY 12 HETTINGER ND 58639 STAFFING & MANAGEMENT SERVICES 167746 1 20928 354041 15042 374969 147374 147374 70063 11762 58301 58301 58301 739573 618901 120672 120672 120672 6180 20928 10954 -4774 -4774 MISCELLANEOUS REVENUE 900099 119 119 119 696661 0 0 321692 X 377260 377260 17500 17500 560 560 8380 8380 638 638 35006 35006 55286 55286 125706 2900 122806 31160 31160 9572 2350 7222 1011 1011 8383 7097 1286 799 799 2822 2822 EVENTS EXPENSE 8116 8116 MINOR EQUIPMENT 1866 1866 684065 394760 62418 226887 169214 59868 24867 16828 586 234 659611 22151 638260 637460 5412549 5975780 0 7551 170825 171222 6416301 6868943 1135 819 17908 11008 94374 106705 113417 118532 X 4745052 4869513 1557832 1880898 6302884 6750411 6416301 6868943 12596 434931 0 X X 0 1 X 1 0 X X 2 WEST RIVER HEALTH SERVICES 450340688 3 1 303974 0 WESTERN HORIZONS LIVING CENTERS 260794602 10 0 63386 0 2 367360 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 PART I, LINE 12G, COLUMN IV: WEST RIVER HEALTH SERVICES IS LISTED BY NAME IN THE ORGANIZATION'S GOVERNING DOCUMENTS. WESTERN HORIZONS LIVING CENTER IS NOT LISTED BY NAME IN THE GOVERNING DOCUMENTS. HOWEVER, THE ORGANIZATION PROVIDES SUPPORT TO ALL OF THE ORGANIZATIONS FOR WHICH IT IS NAMED AS THE MEMBER IN THE SUPPORTED ORGANIZATIONS' GOVERNING DOCUMENTS. IN THIS CASE, BOTH WEST RIVER HEALTH SERVICES AND WESTERN HOIZONS LIVING CENTER LIST THE ORGANIZATION AS THEIR SOLE MEMBER IN EACH OF THEIR RESPECTIVE GOVERNING DOCUMENTS. PART IV SECTION A LINE 1 WEST RIVER HEALTH SERVICES IS LISTED BY NAME IN THE ORGANIZATION'S GOVERNING DOCUMENTS. WESTERN HORIZONS LIVING CENTER IS NOT LISTED BY NAME IN THE GOVERNING DOCUMENTS. HOWEVER, THE ORGANIZATION PROVIDES SUPPORT TO ALL OF THE ORGANIZATIONS FOR WHICH IT IS NAMED AS THE MEMBER IN THE SUPPORTED ORGANIZATIONS' GOVERNING DOCUMENTS. IN THIS CASE, BOTH WEST RIVER HEALTH SERVICES AND WESTERN HOIZONS LIVING CENTER LIST THE ORGANIZATION AS THEIR SOLE MEMBER IN EACH OF THEIR RESPECTIVE GOVERNING DOCUMENTS. PART IV SECTION E LINE 3A THE ORGANIZATION IS RESPONSIBLE FOR ELECTING THE DIRECTORS FOR EACH OF ITS SUPPORTED ORGANIZATIONS. PART IV SECTION E LINE 3B THE ORGANIZATION APPROVES AND MAKES AMENDMENTS TO THE SUPPORTED ORGANIZATIONS' GOVERNING DOCUMENT AND POLICIES. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1320741 125248 168964 7500 11993 1595460 1122732 256478 -42153 6900 9416 1320741 989081 206762 40219 105243 8087 1122732 618303 204280 184796 11900 6398 989081 535772 124855 -27566 10210 4548 618303 0.85504 0.14496 0 0 633263 633263 26348 22151 4197 637460 DUE TO RELATED PARTY 24714 LIFE INSURANCE PAYABLE 79441 ACCRUED PROPERTY TAX 2550 106705 X 1099022 434931 434931 664091 55286 -22716 32570 696661 651495 22716 22716 628779 55286 55286 684065 PART V, LINE 4: THE ENDOWMENT FUND WILL BE USED AS A PERMANENT FUNDING SOURCE FOR WRHS AND WHLC TO CARRY OUT THEIR VISION OF ENSURING QUALITY HEALTH AND LONG-TERM CARE SERVICES TO THE CITIZENS OF THE REGION. SPECIFIC GOALS FOR THE ENDOWMENT FUND ARE AS FOLLOWS: TO PROVIDE FUNDS FOR EQUIPMENT; TO ASSIST WITH HEALTH RELATED PROGRAMS AND SERVICES; TO SUPPORT COMMUNITY WELLNESS EDUCATION; TO PROVIDE SCHOLARSHIPS AND LOANS FOR HEALTHCARE PROFESSIONALS; AND TO AID HOSPITAL, CLINICS AND LIVING CENTERS IN THEIR CORPORATE MISSIONS. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 170(B)(1)(A)(II) OF THE CODE. THE FOUNDATION IS NOT LIABLE FOR INCOME TAXES IF IT OPERATES WITHIN THE CONFINES OF ITS EXEMPT STATUS. HOWEVER, IT MAY BE RESPONSIBLE FOR TAXES ON UNRELATED BUSINESS ACTIVITIES. IN THE EVENT OF AN EXAMINATION OF THE INCOME TAX RETURNS, THE TAX LIABILITY OF THE FOUNDATION COULD BE CHANGED IF TAXING AUTHORITIES MAKE ADJUSTMENTS TO THE TAX-EXEMPT PURPOSE OF THE ENTITIES OR IF TAXING AUTHORITIES DETERMINE ACTIVITIES ARE SUBJECT TO UNRELATED BUSINESS INCOME. AS OF MARCH 31, 2024, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFIED FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FOUNDATION IS NO LONGER SUBJECT TO FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR FISCAL YEARS BEFORE 2021. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. MANAGEMENT BELIEVES ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INTEREST EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -11,762. DIRECT FUNDRAISING EXPENSES -10,954. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 11,762. DIRECT FUNDRAISING EXPENSES 10,954. FUN RUN & WALK 15332 11919 3413 600 2778 35 125 2381 TURKEY LUNCH 11776 9009 2767 2767 2268 27108 20928 6180 600 2778 2802 125 4649 10954 -4774 1 WESTERN HORIZONS LIVING CENTER 1000 HIGHWAY 12 HETTINGER ND 58639 260794602 501(C)(3) 63386 0 SUPPORT WEST RIVER HEALTH SERVICES 1000 HIGHWAY 12 HETTINGER ND 58639 450340688 501(C)(3) 303974 0 SUPPORT 2 MEDICAL SCHOLARSHIPS 15 17500 PART I, LINE 2: WEST RIVER HEALTH SERVICES FOUNDATION MAKES GRANTS TO WEST RIVER HEALTH SERVICES AND WESTERN HORIZONS LIVING CENTER, RELATED ORGANIZATIONS. THE CEO, CFO, AND BOARD CHAIR OF WEST RIVER HEALTH SERVICES FOUNDATION MONITOR THE USE OF THE GRANT FUNDS THROUGH THEIR POSITIONS AS CEO, CFO, AND A BOARD MEMBER AT WEST RIVER HEALTH SERVICES AND WESTERN HORIZONS LIVING CENTER. X X X 0 0 0 0 0 0 0 0 0 DR JOSH RANUM MEDICAL STAFF LIASON 20 420329 0 0 0 0 0 9900 0 8580 20 438809 0 0 ALYSON KORNELE CEO 0 180308 0 0 0 0 0 0 0 22808 0 203116 0 0 NATHAN STADHEIM CFO 0 146717 0 0 0 0 0 4868 0 25734 0 177319 0 0 PART I, LINE 3 THE ORGANIZATION'S CEO IS COMPENSATED BY WEST RIVER HEALTH SERVICES (A RELATED PARTY). HOWEVER, THE WEST RIVER HEALTH SERVICES FOUNDATION (THE PARENT ORGANIZATION OF WRHS) BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION VIA COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CAN ACT FOR AND ON BEHALF OF THE FULL BOARD. IT IS COMPRISED OF THE CEO, FUND DEVELOPMENT DIRECTOR, CHAIR, VICE CHAIR, SECRETARY/TREASURER, PAST CHAIR, MEDICAL STAFF REPRESENTATIVE, ONE MEMBER OF THE HOSPITAL BOARD, AND ONE MEMBER OF THE WHLC BOARD. FORM 990, PART VI, SECTION A, LINE 6 THERE IS ONLY ONE CLASS OF MEMBERS. MEMBERS ARE ANY INDIVIDUALS THAT HAVE CONTRIBUTED THE SUM OF ONE DOLLAR AND ARE RESIDENTS OF THE PRIMARY CARE SERVICE AREA OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER HAS ONE VOTE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CFO WILL REVIEW THE FORM 990 PRIOR TO THE COMPLETED FORM 990 BEING DISTRIBUTED ELECTRONICALLY TO THE BOARD MEMBERS FOR THEIR REVIEW AND COMMENTS. THE FORM 990 IS ALSO REVIEWED AND DISCUSSED AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE ANY POTENTIAL CONFLICTS. POTENTIAL CONFLCITS ARE REVIEWED BY THE CEO. INDIVIDUALS WITH CONFLICTS ABSTAIN FROM VOTING, AND THIS ACTION IS NOTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION PAID TO THE CEO & CFO IS PAID BY WEST RIVER HEALTH SERVICES (WRHS). HOWEVER, COMPENSATION IS DETERMINED BY WEST RIVER HEALTH SERVICES FOUNDATION, THE PARENT ORGANIZATION OF WRHS . THE COMPENSATION PROCEDURES USED BY WRHSF ARE AS FOLLOWS: CEO: EACH BOARD MEMBER AND THE MEDICAL STAFF REPRESENTATIVE FROM EACH BOD ANNUALLY COMPLETES AN EVALUATION FORM ON THE CEO'S PERFORMANCE. THE CHAIRMAN OF WRHSF TABULATES THE RESULTS AND REVIEWS WITH MEMBERS OF THE WRHSF EXECUTIVE COMMITTEE. RESULTS ARE PRESENTED TO THE FULL BOARD OF DIRECTORS WHO HAVE FINAL AUTHORITY IN DETERMINING COMPENSATION. COMPARABILITY DATA FROM THE STATE HOSPITAL ASSOCIATION, AS WELL AS OTHER COMPARATIVE INDUSTRY INFORMATION IS USED IN DETERMINING COMPENSATION. CFO: THE CEO REVIEWS THE CFO PERFORMANCE AND USES COMPARABILITY DATA IN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,900. FUNDRAISING EXPENSES 122,806. TOTAL EXPENSES 125,706. PART XII, LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. WEST RIVER HEALTH SERVICES 1000 HIGHWAY 12 HETTINGER ND 58639 450340688 HOSPITAL ND 501(C)(3) LINE 3 WEST RIVER HEALTH SERVICES FOUNDATION 1 WESTERN HORIZONS LIVING CENTERS 1104 HIGHWAY 12 HETTINGER ND 58639 260794602 LONG-TERM CARE/ASSISTED LIVING SERVICES ND 501(C)(3) LINE 10 WEST RIVER HEALTH SERVICES FOUNDATION 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 WESTERN HORIZONS LIVING CENTERS B 63386 CASH PAID WEST RIVER HEALTH SERVICES B 303974 CASH PAID WESTERN HORIZONS LIVING CENTERS D 17 CASH PAID WEST RIVER HEALTH SERVICES E 24714 CASH PAID WEST RIVER HEALTH SERVICES P 162342 CASH PAID