2025-11-14T14:25:27-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 390926284 Prairie du Chien Memorial Hospital Association Inc PRAI 6083572000 37868 US Hwy 18 Prairie du Chien WI 53821 Christopher Brophy CEO 6083572000 2025-11-14 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-11-14 2024 2025-03-06 01:10:19Z Crossing Rivers Health Christopher Brophy 37868 US Hwy 18 Prairie du Chien WI 53821 92797241 0 X www.crossingrivers.org X 1957 WI Prairie du Chien Memorial Hospital will deliver high-quality healthcare and education 9 7 373 98 0 0 80142 61682 67764710 72947245 1117721 2001294 -5295 -19923 68957278 74990298 79705 127049 0 0 39509036 42822464 0 0 0 26564323 27437334 66153064 70386847 2804214 4603451 109243730 115674114 31618675 31865933 77625055 83808181 X Crossing Rivers Health provides exceptional heathcare by extraordinary people whose highest priority is your lifetime of wellness. 0 0 47375848 127049 64247213 Prairie du Chien Memorial Hospital Association, Inc., doing business as Crossing Rivers Health (Health Center), in Prairie du Chien, Wisconsin, is a 25-bed acute care hospital serving the general public in the southwestern Wisconsin and northeastern Iowa regions.We persist in our growth and prosperity as a vital regional asset, thanks to the unwavering dedication and contributions of our medical staff, employees, volunteers, donors, and supporters. At Crossing Rivers Health, our primary objective is to deliver high-value care to the communities we serve, continually introducing new services and improving existing ones. In doing so, we ensure that residents throughout our region have convenient access to the best healthcare services available.Routine Services: IP days - 1,229. Hospice Acute days - 19. SB days - 815. Intermediate Care days - 27.Ancillary Inpatient and Outpatient services are provided to the local community that would otherwise require travel to receive care. In addition to the aforementioned services, Prairie du Chien Memorial offers a comprehensive range of healthcare services, including Obstetrical Care, Diagnostics, 24/7 Emergency Services, Urgent Care, Extended Care, Home Oxygen, Home Medical Equipment, Lifeline, Palliative Care, Continence Care, Respite Care, Infusion Services, Outpatient Care, Laboratory Services, Medical Imaging, Rehabilitation Services, Speech and Audiology Therapy, Surgical Services, and an array of Specialty Services such as General Surgery, Allergy/Asthma, Behavioral Health, Ear, Nose, and Throat (ENT), Gynecology, Nutrition Education, Orthopedics, Pain Management, Podiatry, Sleep Medicine, and Urology.Total Patients discharged - 491Total patient days of care - 2,205ER visits - 5,969Urgent care visits - 6,997Surgical procedures - 1,206The Health Center extends care to patients who meet specific criteria outlined in our charity care policy, offering services either free of charge or at rates significantly lower than our established rates. It's important to note that we do not actively pursue the collection of amounts deemed to qualify as charity care, and therefore, these amounts are not recorded as revenue.To assess accounts for charity care classification, the Health Center employs the "exhaust all possible sources" of payment standard, as originally outlined in the Hill Burton program. Despite no longer being under a Hill-Burton obligation, we continue to apply this standard to determine account eligibility for charity care.Our Health Center consistently practices sound business principles and diligently strives to collect outstanding account balances. Consequently, any unpaid balances on which the Health Center has exhausted collection efforts are subsequently categorized as charity care. For the year ending on December 31, 2024, the total charges foregone for services provided under our charity care policies amounted to approximately $1,082,000. Moreover, the total direct and indirect costs associated with these foregone charges for the year ending on December 31, 2024, was calculated at $574,000, based on an average ratio of costs to gross charges. 10685088 0 7482734 Crossing Rivers Health manages one clinic, strategically positioned to enhance our community's healthcare access. Located in Prairie du Chien, this clinic is dedicated to offering personalized care tailored to meet the unique needs of each patient. Our commitment lies in ensuring a seamless continuum of care within our local communities, eliminating the need for patients to seek medical services elsewhere.Clinic visits 2024 = 17,465 2263552 0 1217298 Hospice care offers a dedicated team of specially trained healthcare professionals who work closely with patients, their families, and their primary physicians. Our compassionate Hospice Team is committed to prioritizing the well-being of both the patient and their family, with a focus on delivering holistic care that encompasses physical, emotional, and spiritual aspects. Moreover, we strive to empower patients to embrace their remaining life with dignity, providing them with encouragement and support. Additionally, our hospice services extend to comforting and aiding the patient's family both during their loved one's final moments and in the aftermath of their passing.(Continued on Schedule O)Hospice encompasses a range of services, including:1. Home Care: The Hospice team, in conjunction with the attending physician, provides support to the patient's family. Regular staff visits are scheduled to ensure that the patient's and family's needs are being met, allowing the patient to receive care in the comfort of their own home.2. Nursing Homes and Assisted Living: Additionally, Hospice services are available in nursing homes and assisted living facilities to cater to patients' needs in these settings.Hospice home care days 2024 = 5,633 60324488 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 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 22 0 1 373 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 WI X Christopher Brophy 6083572405 37868 US Hwy 18 Prairie du Chien WI 53821 Maranda Record Chief of Staff (Jan-Mar) 40.00 X 382730 0 46495 Mark Willems President 1.50 X X 0 0 0 Dick Rogers Vice President 1.50 X X 0 0 0 Jimmy Jones Secretary 1.50 X X 0 0 0 Michael Higgins Treasurer 1.50 X X 0 0 0 Jenny Coleman Director (beg Apr 2024) 1.50 X 0 0 0 Scott Kennedy Director 1.50 X 0 0 0 Ellen Zwirlein Director (beg Apr 2024) 1.50 X 0 0 0 Peg Baxter Director (beg Sept 2024) 1.50 X 0 0 0 Dr Kevin Klean Orthopedist/Chief of Staff (Apr-Dec) 32.00 X 799652 0 78636 Christopher Brophy CEO 40.00 X 392728 0 76531 Geoffrey Mandala CFO 40.00 X 229918 0 68992 Paul Mariskanish Emergency Medicine 51.00 X 594973 0 74714 Dr Timothy Fitzner Emergency Medicine 37.00 X 415509 0 75714 Michael Rider CRNA 40.00 X 286536 0 75077 Paul Barrineau CRNA 40.00 X 340356 0 74546 Steve Jewell CRNA 40.00 X 279637 0 31018 3722039 0 601723 77 0 1 0 Rural Physicians Group 5575 DTC Pkwy Ste 225 Greenwood Village CO 80111 Inpatient Services 2091420 CHG Companies Inc DBA Comphealth PO Box 972651 Dallas TX 753972651 Travel Nursing Agency 991034 Rock Valley Radiology SC PO Box 629 Cambridge WI 53523 Radiology Group 539579 Dr Nancy Cherry 7419 Bell Harbour Dr Rockford IL 61114 ER Physician 451640 Rural Wisconsin Hospital Coop 880 Independence Ln Sauk City WI 535831381 Health Cooperative 345060 8 11708 49974 61682 Net Patient Revenue 623990 72421831 72421831 525414 525414 72947245 1946585 1946585 900 0 900 900 900 17811774 17757065 54709 54709 54709 29055 49878 -20823 -20823 74990298 72947245 0 1981371 121160 121160 5889 5889 2075682 1307513 768169 134629 134629 26241407 22579538 3661869 1288901 1114596 174305 11219765 9591644 1628121 1862080 1579521 282559 37850 37850 557349 557349 113075 113075 6913107 6779417 133690 105377 105377 1757744 1449112 308632 622946 622946 124112 75194 48918 154742 154058 684 856693 663228 193465 4538883 3596980 941903 422553 99927 322626 Medical Supplies 8797770 8635704 162066 Repairs and Maintenance 1703788 1379448 324340 Medicaid Tax 103091 103091 628254 225516 402738 70386847 60324488 10062359 0 775 775 16029082 16861320 10529448 11584000 1546071 1332522 185718 185275 80269634 43187396 40811629 37082238 38098799 47116491 2042208 1511493 109243730 115674114 4127382 4257720 25554698 24707383 1936595 2900830 31618675 31865933 X 77175688 83332333 449367 475848 77625055 83808181 109243730 115674114 X 4603451 1549362 30313 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 30143 12579 16411 26311 0 3165880 3165880 49917842 22719069 27198773 20979158 16603948 4375210 6206754 3864379 2342375 37082238 Estimated Health Claims Payable 870000 Lease Liabilities 810830 Estimated third-party payors settlement 1220000 2900830 X 76422258 1549362 -41626 1507736 74914522 113075 -37299 75776 74990298 70265613 49878 49878 70215735 113075 58037 171112 70386847 Part IV, Line 1b: Partners of Crossing Rivers Health uses the Hospital's FEIN but has its own checking account. The Auxiliary account balances and activity were not included in the financial statements. Part X, Line 2: The Health Center 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 Health Center 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 2d - Other Adjustments: Expenses included in revenue on financial statements -41,626. Part XI, Line 4b - Other Adjustments: Gift shop expenses reported in revenue for tax return -49,878. Auxiliary income reported in revenue for tax return 12,579. Part XII, Line 2d - Other Adjustments: Gift Shop Expenses Reported in Revenue for Tax Return 49,878. Part XII, Line 4b - Other Adjustments: Auxiliary expenses reported in expenses for tax return 16,411. Expenses included in revenue on financial statements 41,626. 1 1 X 1 X 1 X 1 1 0 1 1 574000 574000 0.00820 9722344 5993928 3728416 0.05300 10296344 5993928 4302416 0.06120 9207346 9560311 0 0.00000 9207346 9560311 0 0.00000 19503690 15554239 4302416 0.06120 0 1277625 255525 15221276 15284872 -63596 X 1 1 1 1 Prairie du Chien Memorial Hospital Association Inc 37868 US Hwy 18 Prairie du Chien WI 53821 www.crossingrivers.org 1033 X X X X 1 provider based physician clinic Prairie du Chien Memorial Hospital Ass'n 1 0 0 1 X X X X X X X X X 24 1 1 1 1 X See Page 10 X X 1 24 1 See Page 10 0 1 X 100.000000000000 300.000000000000 X X X 1 1 X X X X 1 X See Page 10 X See Page 10 X See Page 10 X X X X X 1 X 0 X X X X 1 X 0 0 Prairie du Chien Memorial Hospital Ass'n, Inc. Part V, Section B, Line 5: The Community Health Needs Assessment (CHNA) engaged a number of sectors of the community at various levels of participation. Community participants were defined as key stakeholders or general community. Crossing Rivers Health and the partners involved in the CHNA conducted a thorough review of secondary data sources and distributed a survey to gather primary data between May and July of 2024, accessible to all community members via paper or online survey and also made available in Spanish. The survey was also sent directly to stakeholders and key informants representing various sectors of our population, as well as medically underserved, low-income, or minority populations. Focus groups and key stakeholder interviews were conducted within our service areas between August and December of 2024. Prairie du Chien Memorial Hospital Ass'n, Inc. Part V, Section B, Line 6a: The CHNA was conducted collaboratively with other hospital facilities including Gundersen Boscobel Area Hospital and Clinics, Grant Regional Health Center, and Southwest Health. Prairie du Chien Memorial Hospital Ass'n, Inc. Part V, Section B, Line 6b: The CHNA was also conducted collaboratively with Crawford County Health and Human Services and Grant County Health Department. Prairie du Chien Memorial Hospital Ass'n, Inc. Part V, Section B, Line 7d: Emailed a link to the published copy to community stakeholders and distributed a press release making it known how to access the documents. Prairie du Chien Memorial Hospital Ass'n, Inc. Part V, Section B, Line 11: The needs identified in the 2024 Community Health Needs Assessment are as follows:1. Mental Health2. Chronic Conditions3. Substance MisuseIn alignment with our mission to promote the health and well-being of our community, our organization collaborated to address a broad spectrum of initiatives over the past year, addressing critical areas identified through our Community Health Needs Assessment (CHNA). These efforts focused on mental health, chronic disease prevention and management, and substance use awareness and prevention.Mental Health Support and Awareness:Recognizing the growing need for mental health resources, our organization hosted grief support groups and infant loss support groups, providing a compassionate space for healing and connection. We actively participated in school mental health days, helping youth build awareness of available resources and resiliency skills early in life.We continue to facilitate and have several active participants who serve on the Driftless Region Mental Health Coalition, a regional alliance committed to expanding mental health access and collaboration. CRH joined Crawford County Health & Human Services to co-sponsor CredibleMind, an online platform offering evidence-based mental health resources, and promoted the 988 Suicide & Crisis Lifeline across our service area to improve crisis response accessibility.To foster mental health literacy and reduce stigma, we collaborated with 3 other area hospitals and two county health departments to implement the Make It OK campaign. CRH also hosted 9 Question, Persuade, Refer (QPR) suicide prevention trainings for over 350 attendees, alongside 4 Changing Our Mental & Emotional Trajectory (COMET) trainings for 44 community members. We also provided Mental Health First Aid Training to 30 attendees, equipping them to identify and respond to mental health crises.Community events like the Suicide Awareness Color Run saw exponential growth in attendance, reflecting increased community engagement. We also helped to host a deeply meaningful Suicide Survivor Vigil to honor lost loved ones and support those left behind.Substance Use Prevention and Harm Reduction:In response to rising concerns about substance use, CRH collaborated to host two Substance Use Town Hall events, bringing stakeholders together to foster solutions. Collaborative partners offered Hidden in Plain Sight education to over 40 parents and community members, raising awareness about signs of substance use among youth. In addition, outreach provided to 600 school children provided crucial vaping and substance use prevention education.NARCAN Direct presentations and trainings were provided to healthcare staff, providers, and community members to combat opioid overdoses and improve emergency response.Chronic Disease Management and Health Promotion:To address chronic health concerns in our region, we enhanced publicity and community education around chronic disease management, helping residents access tools to lead healthier lives. We hosted a successful Living Well Health & Wellness Fair, offering screenings, educational sessions, and wellness resources with more than 400 in attendance.We also developed a behavioral health patient scholarship fund, ensuring that cost is not a barrier for those in need of therapy or counseling at Crossing Rivers Health. Our organization continued its sponsorship of numerous health and wellness events throughout the year and supported local food pantries through regular food drives, addressing food insecurity and its impact on chronic health conditions. Part V Line 7a: www.crossingrivers.org Part V Line 10a: www.crossingrivers.org/chna Part V Line 16a-16c: https://www.crossingrivers.org/patients-and-visitors/financial-assistance/ Part I, Line 3c: The Hospital considers income, medical indigence, and insurance status in determining free or discounted care. Part I, Line 6a: The Hospital prepares an annual report that includes community benefits. The report is published in the area newspapers and also provided to WHA for publication. The report is also available upon request and is posted to the website at www.crossingrivers.org. Part I, Line 7: Charity care expense was converted to cost based on an overall cost-to-charge ratio addressing all patient segments. Unreimbursed Medicaid was calculated using the costing methods to prepare the cost reports. The cost for subsidized health services was determined using the Medicare Cost Report. Part III, Line 2: The amount reported on line 2 represents implicit price concessions. The Hospital determines its estimate of implicit price concessions based on its historical collection experience with the class of patients. Part III, Line 3: A reasonable estimate of the Organization's implicit price concessions attributable to patients under the Organization's financial assistance policy is 20% of implicit price concessions. This is based on an estimate of charity care. Part III, Line 4: The footnote to the organization's financial statements addressing implicit price concessions may be found on pages 12 and 13 of the attached audited financial statements. Part III, Line 8: Prairie due Chien Memorial Hospital reported a Medicare shortfall due to sequestration. Even though Medicare was at a loss, the Hospital continues to provide services to these patients because access to healthcare and individual's health is important. Therefore, the Hospital considers the Medicare shortfall a community benefit.Total revenue received from Medicare is the gross reimbursement plus settlement. Total revenue received from Medicare and the Medicare allowable costs are reported from the Medicare Cost Report. The Medicare Cost Report is completed based on the rules and regulations set forth by the Centers for Medicare and Medicaid Services.Hospital services reimbursed on a fee schedule are not included in the Medicare calculation per the 990 instructions. Had this been reported the total loss from Medicare services would have been increased by $1,227,536.Medicare fee schedule revenue $ 1,062,704Medicare estimated costs of care relating to payments $(2,290,241)Net (Shortage) $(1,227,536) Part III, Line 9b: Patients identified in the collection process as being eligible under the financial assistance policy are removed from the collection process and a redetermination of their responsibility is made based on the policy. Part VI, Line 2: The Hospital CEO regularly meets with other community leaders to discuss needs, changes, and strategies for Collaboration. Leaders and employees are charged with representing the organization on community civic clubs, boards, councils and events where they learn of community needs and opportunities for collaboration. The fifth Community Health Needs Assessment (CHNA) has been successfully completed. This collaborative effort involved key partners, including hospitals and public health agencies, who met regularly to execute the CHNA. Tasks included defining processes, designing surveys, identifying specific target audiences for survey participation, aggregating and evaluating data results, selecting communities for focus groups, and conducting these focus group sessions. The comprehensive CHNA report was made accessible on the website in 2024. Part VI, Line 3: Patients lacking the financial means to cover their entire hospital bill, in whole or in part, are informed about the availability of family services, nursing support, and patient financial services. An application for Charity Care is provided to the patient or a family member. Additionally, patients are guided to connect with their county's Department of Human Services to explore the possibility of receiving assistance through federal, state, or local government programs. In cases where the patient does not meet the eligibility criteria for Medical Assistance or any other government program, they are encouraged to complete and return the Hospital's Charity Care application. Part VI, Line 4: Prairie du Chien Memorial Hospital Association, Inc., doing business as Crossing Rivers Health, is a 25-bed acute care hospital situated in Prairie du Chien, Wisconsin. We extend our healthcare services to the general public in the southwestern Wisconsin and northeastern Iowa regions. In 2024 Crossing Rivers Health served approximately 175 people per day and employed more than 370. Crawford County's 2024 population was 16,008 and the estimated median household income was $63,496. The poverty rate was 11% and unemployment was 3.4%. The most common industries are manufacturing, retail and healthcare. Part VI, Line 5: The organization's governing body predominantly consists of individuals residing in the primary service area, with the majority being neither employees nor contractors of the organization. The hospital extends medical staff privileges to all qualified physicians within the community. Any surplus funds are allocated towards equipment upgrades, building enhancements, and overall improvements in patient care.The Hospital actively organizes food, clothing, and supply drives throughout the year to assist families in need. We also make it a priority to raise awareness and promote health awareness and special observances within our communities. Educational seminars are regularly hosted, with a focus on important topics like healthy food choices, women's health, diabetes prevention and management, and various other health-related subjects. Moreover, we provide support to families coping with the loss of loved ones. Our hospital's website offers valuable resources, including a health information library, interactive tools, calculators, and other materials, all aimed at promoting and maintaining a healthy community. Part VI, Line 7, Reports Filed With States WI 1 Prairie du Chien Memorial Hospital Foundation 37868 US Hwy 18 Prairie du Chien WI 53821 451997132 501(c)(3) 79534 0 To support the mission of the Prairie du Chien Memorial Hospital Foundation City of Prairie du Chien 214 East Blackhawk Ave Prairie du Chien WI 53821 Prairie du Chien 0 41626 FMV Land To provide land for City use 2 0 Grants 4 5889 Part I, Line 2: Prairie du Chien provides funds to the Prairie du Chien Memorial Hospital Foundation which contributes to their mission of ensuring a lifetime of quality healthcare is available to the people of the region. The Board of Directors determines the amount to provide. The organizations are closely related therefore the Hospital is aware of how the funds are spent. The land donation to the city is monitored to ensure the property is utilized for its intended use. The agreement includes a claw back should the property not be used for its intended use. X X 0 0 0 0 0 0 0 1 0 Dr Kevin Klean Orthopedist/Chief of Staff (Apr-Dec) 787911 0 11741 0 0 0 20700 0 57936 0 878288 0 0 0 Paul Mariskanish Emergency Medicine 586596 0 8377 0 0 0 20700 0 54014 0 669687 0 0 0 Dr Timothy Fitzner Emergency Medicine 409396 0 6113 0 0 0 20700 0 55014 0 491223 0 0 0 Christopher Brophy CEO 342031 0 50697 0 0 0 20612 0 55920 0 469260 0 0 0 Maranda Record Chief of Staff (Jan-Mar) 347554 0 35176 0 0 0 20700 0 25795 0 429225 0 0 0 Paul Barrineau CRNA 323431 0 16925 0 0 0 19810 0 54736 0 414902 0 0 0 Michael Rider CRNA 282260 0 4276 0 0 0 17469 0 57608 0 361613 0 0 0 Steve Jewell CRNA 275537 0 4100 0 0 0 4903 0 26115 0 310655 0 0 0 Geoffrey Mandala CFO 206503 0 23415 0 0 0 12747 0 56245 0 298910 0 0 0 Part I, Line 7 Incentives are calculated based on prior year's performance. The Board of Directors reviews and determines the CEO incentive payment. The CEO reviews and determines other payments. Trish De Leo Family member to corporate officer 16248 Compensation and benefits as an employee 0 Becky Willems Family member to officer of board 118381 Compensation and benefits as an employee 0 Form 990, Part VI, Section A, line 1a Each member, except those holding permanent or governmental subdivision memberships, is entitled to one vote. A duly qualified permanent membership is entitled to two votes by any one duly authorized member of the family or firm. Any one duly qualified governmental subdivision membership is entitled to three votes by any one duly authorized member of the governmental subdivision. Voting shall be in person only and there shall be no proxy vote. The Executive Committee shall: a. Be composed of the officers of the Board of Directors, with the board President as chairperson. The Hospital CEO shall be a member of the Executive Committee, ex officio and without vote. b. Meet at least once every six months or whenever a committee member requests a meeting. The act of the majority of the committee members present at a meeting at which a quorum is present shall be the act of the Committee. Meeting minutes shall be documented with a hard copy placed in the Board of Director file. c. Have and may exercise, when the Board of Directors is not in session, the powers of the Board of Directors in the management of the business and affairs of the Corporation, but may not elect officers of the Corporation or make any commitments for construction or remodeling projects which require approval of the full Board of Directors or create or discontinue any departments or programs of the Hospital or otherwise exceed the authority granted by the Board of Directors or these bylaws. d. Transact such business, perform such duties, and exercise such powers as may be directed or delegated by the Board of Directors from time to time. e. Receive and make recommendations in the best interest of the Hospital and its patients regarding any requests or recommendations presented by the Medical Staff through its duly authorized representatives. Form 990, Part VI, Section A, line 6 Membership in the corporation shall be composed of three classes of memberships: Life Membership, Permanent Membership and Governmental Subdivision Membership. Life Membership will be conferred upon all those who contribute the sum of $100 or more to further the objectives of the corporation. Whenever a husband and wife contribute $100 or more, they may hold such membership as joint tenants, but only one of them shall be entitled to vote, or serve as an officer, director, or member of a committee of the corporation at any one time. Permanent Membership shall be conferred on those designated by the donors of gifts of $500 or more. Each gift of $500 or more by a family or firm entitles the family or firm to two permanent memberships. These memberships are transferrable by deed or will provided the secretary of the corporation is notified in writing of such legacy or deed within one year of the date of the transfer. In addition to the membership privileges, each firm or family giving $500 or more shall be acknowledged as sponsors of CRH. Governmental Subdivision Membership shall be conferred on any governmental unit, corporation or other business entity making a contribution of $3000 or more to further the objectives of the corporation. Each governmental subdivision may designate not more than three members of its current governing body as voting members of the corporation. In order to become a voting member of the corporation, in addition to making the contribution required of the Life member, Permanent member, or Governmental Subdivision member set forth above, as applicable, a candidate for membership shall complete a membership application for review and approval by the Board of Directors of the corporation. The Board of Directors shall establish criteria for membership from time to time and promulgate a member application reflecting such criteria. The Board of Directors shall consider each membership application, and may approve or decline applications for membership in its sole discretion. Form 990, Part VI, Section A, line 7a Each member of the corporation in good standing shall be qualified to vote on any issue that may properly come before any meeting of the members of the corporation and to hold any office in the corporation to which he may be elected or appointed. Form 990, Part VI, Section B, line 11b Board members receive a copy of the Form 990 before it is filed. The CEO and CFO review the Form 990. Form 990, Part VI, Section B, line 12c Officers and board members complete a conflict of interest statement on an annual basis. The President of the board reviews the completed statements. Any conflicts are brought to the board's attention for discussion. A board member with a conflict must abstain from voting on the issue. Form 990, Part VI, Section B, line 15a A compensation scale for the CEO was established utilizing a market compensation study by a third party, TQI, in April of 2021. This scale is updated and utilized by the board annually to determine officer compensation. Compensation for the CFO is determined by the CEO utilizing the Rural Wisconsin Health Cooperative and Wisconsin Hospital Association salary surveys for comparability. The process for determining compensation and decision on compensation is documented in the personnel file for the CFO. This is done on an annual basis. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. The Hospital also publishes an annual report that presents financial information. Form 990, Part XI, line 9: Change in interest in net assets of the Foundation 26,481. Change in Auxiliary net assets 3,832.