2026-02-13T06:52:57-06:00 2025-03-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-04-01 381507046 Munising Memorial Hospital Association MUNI 9063874110 1500 Sand Point Rd Munising MI 49862 Andrew Gaunt CFO 9063874110 2026-02-12 1 1 Kim Hunwardsen CPA P00484560 6122536500 2026-02-11 2024 2025-03-06 01:10:19Z Andrew Gaunt 1500 Sand Point Rd Munising MI 49862 16582674 0 X www.munisinghmemorial.org X 1961 MI The Mission of Munising Memorial Hospital is to be the provider of choice for primary medical care. 7 7 107 7 0 0 432739 1414088 13422178 14533056 278729 350673 36282 0 14169928 16297817 0 3490 0 0 7665537 8260886 0 0 0 5981399 6375987 13646936 14640363 522992 1657454 15770469 17324894 10641179 10543775 5129290 6781119 X The Mission of Munising Memorial Hospital is to be the provider of choice for primary medical care and hospital care for the residents of Alger County, with unsurpassed personal and professional intergrity. Our employees and practitioners will provide the highest level of quality care within our resources. 0 0 10444568 3490 12165579 To provide inpatient and outpatient care to the community and surrounding area. During fiscal year 2025, there were 85 admissions, 304 patient days and 16,477 outpatient visits. 1678942 1444280 Baycare Physician Office providing regular office and walk-in care to our patients. Baycare had 8,921 visits during the fiscal year 2025. Grand Marais physician clinic providing regular office and walk in care to our patients. Grand Marais had 121 visits during the fiscal year 2025. 490366 923197 Senior Behavioral Health. 12613876 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 107 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X Barbara Cromell 9063874110 1500 Sand Point Road Munising MI 49862 Marilyn Beverly President 0.30 0.30 X X 0 0 0 Kathy Reynolds Vice President 0.30 0.30 X X 0 0 0 John Madigan Treasurer 0.30 0.30 X X 0 0 0 Ruth Ann Pokela Secretary 0.30 0.30 X X 0 0 0 Wade Cross Trustee 0.30 0.30 X 0 0 0 Larry Bauer Trustee 0.30 0.30 X 0 0 0 Andy Reichert Trustee 0.30 0.30 X 0 0 0 Jim Parker CEO (Until Mar 2025) 40.00 0.00 X 183649 0 30387 Barbara Cromell CFO 40.00 0.00 X 109532 0 6127 Christi Salo CNO 40.00 0.00 X 118384 0 10291 Dennis Smith Interim CEO (Beg Mar 2025) 40.00 0.00 X 17406 0 0 Christopher Faber Physician 40.00 0.00 X 321807 0 37164 Mark Cecilio Physician 40.00 0.00 X 249766 0 41301 Bonnie Kilpela Nurse Practitioner 40.00 0.00 X 246468 0 40152 Stephanie Wuest Physician (Beg Apr 2025) 40.00 0.00 X 166148 0 7675 Paul Haduck Physician 40.00 0.00 X 212712 0 30410 1625872 0 203507 15 0 1 0 UP Rehab Services LLC 841 W Washington St Marquette MI 49855 Rehabilitation Services 567200 Cerner PO Box 203448 Dallas TX 75320 EHR Software Company 547963 Psychiatric Medical Care PO Box 734606 Dallas TX 75373 Senior Life Solutions Services 495776 Jacob Mackenzie 5548 High Ridge Drive Ypsilanti MI 48197 ED Provider 171720 Marquette General Hospital System Department 4608 Carol Stream IL 60122 Lab Testing 146387 9 1414088 1414088 Patient Service Revenue 621610 12778370 12778370 340B Program Revenue 621610 1302075 1302075 Clinical Rental Income 900099 7920 7920 444691 444691 14533056 365530 365530 270000 262869 21988 7131 -21988 -14857 -14857 16297817 14533056 0 350673 X 3490 3490 526755 526755 6203194 5853409 349785 171283 160813 10470 852582 774043 78539 507072 413253 93819 10909 10909 79511 79511 12342 12342 2194717 1926083 268634 16431 16431 691130 617994 73136 21582 21582 480690 478291 2399 26438 13697 12741 55019 50558 4461 253089 253089 761512 571998 189514 133784 133784 Medical Supplies 881966 881966 Rentals and Leases 285486 284547 939 Dues and Subscription 118876 33560 85316 Minor Equipment 100278 76695 23583 252227 65024 187203 14640363 12613876 2026487 0 1073715 2856771 4657951 3277003 1453638 2128676 116642 172804 281274 166840 18391726 14330975 3967684 4060751 2430580 2965013 1788985 1697036 15770469 17324894 842521 1023545 7477024 7291946 2321634 2228284 10641179 10543775 X 5129290 6781119 5129290 6781119 15770469 17324894 1657454 -5625 0 X 0 1 X 1 1 1 X 20275 20275 11975914 9944406 2031508 6336864 4345489 1991375 58673 41080 17593 4060751 Right of Use Assets 1697036 1697036 Operating Lease Obligation 1697036 Estimated Third Party Payor Settlement 531248 2228284 X 16279850 -5625 -5625 16285475 12342 12342 16297817 14628021 0 14628021 12342 12342 14640363 Part X, Line 2: The Hospital 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 consolidated financial statements. The Hospital 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. 1 1 X 1 X 1 X 1 1 1 0 0 44000 44000 0.00300 1728726 555268 1173458 0.08020 1772726 555268 1217458 0.08320 11560 8225 3335 0.00020 11560 8225 3335 0.00020 1784286 563493 1220793 0.08340 1 321390 0 4172474 4266100 -93626 X 1 1 1 1 Munising Memorial Hospital 1500 Sandpoint Rd Munising MI 49862 www.munisingmemorial.org 020010 X X X X Munising Memorial Hospital 0 0 1 X X X X X X X X X 22 1 0 1 1 X See Part V, Page 8 X 1 22 1 https://munisingmemorial.org/community-health/ 0 1 X 100.000000000000 300.000000000000 X X X X 1 1 X X X 1 X See Part V, Page 8 X See Part V, Page 8 X See Part V, Page 8 X X X X X X 1 X 0 X X X X 1 X 0 0 Munising Memorial Hospital Part V, Section B, Line 5: We met with key Alger County stakeholders, including the local health department and the Commission on Aging on 2 Zoom meetings discussing the healthcare needs of the county. The local tribal health center was invited, but they were unable to attend Munising Memorial Hospital Part V, Section B, Line 6b: Greater Munising Bay Partnership for Commerce Development. Munising Memorial Hospital Part V, Section B, Line 11: Strategies from the CHNA:Summary of MMH Fiscal Year's 2022-2025 Community Health Needs Action Plan:The Munising Memorial Hospital Community Health Needs Assessment was conducted during the autumn of 2022. The items identified in the action plan to be addressed during the subsequent 3 years are stated below along with the action plan for many of the items.:1. Improve the Availability of and Access to Primary Care Physicians and Other Primary Care Providers throughout the county. MMH will continue to recruit primary care physicians to the rural health clinic. A new primary care physician will begin to offer primary care services in the RHC in November 2023. This physician will also work in the Emergency Department of the hospital. In addition to the outreach clinic in Grand Marais, MMH will continue to evaluate options to expand primary care services to other outlying areas throughout Alger County. MMH is evaluating the possibility of employing future nurse practitioners in the RHC to expand primary care services throughout the county. 2. Improve Access to Behavioral / Mental Health Services, Addiction Counseling, and Suicide Prevention Services throughout the county. MMH will continue to partner with Great Lakes Recovery to provide services at the hospital for those individuals seeking substance abuse treatment. MMH will continue to work with Pathways Mental Health Services to come up with solutions regarding mental health treatment needs in Alger County. MMH will continue the existing relationship of having periodic consultations between rural health clinic physicians and advanced practice providers and a regional psychiatrist. MMH will initiate a senior outpatient behavioral health program in January 2024.3. Improve Access to Specialty Care at the Hospital. MMH currently offers ENT, Dermatology, and Endoscopy specialist services at the hospital. MMH will continue to evaluate the incorporation of additional specialty services at the hospital. Dependent upon referral patterns, affordability, and specialist availability. 4. Improve Access to Dental Care in Alger County. The local dental office in Munising is currently accepting new patients. MMH will have discussions with the local provider regarding options for the possible expansion of dental services that may help the people who live in Alger County. 5. Increase the Availability of Additional Services at the Hospital. MMH will continue to incorporate additional services into organization as part of the MMH strategic plan and in accordance with the viability of those services. 6. Improve Opportunities for Senior Services, Nutrition, Physical Activity, Transportation, Housing, Health Fairs, and Other Opportunities to Assist in the Improvement of the Health and Well Being of People who Live and Work in Alger County. As part of the MMH Strategic Plan, opportunities will continue to be evaluated and improved upon as possible. This will require partnerships with other service organizations throughout Alger County.MMH has continued the activities identified last year expanded on them in the following ways:1. In the current year, MMH has addressed the improvement of access to primary care physicians. A new physician was hired in the RHC to provide primary care services beginning April 2024. 2. In the current year, MMH has continued expanding the senior behavioral health program and invested in outreach in the community to inform them of the availability of this service.3. No change in specialty services. Endoscopy was put on hold due to the loss of the physician performing the service however arrangements were made during the year to get endoscopy offerings back for the fall of 2025. MMH is currently investigating potential new specialty services that could be feasibly offered.4. No change in Dental.5. No change in activities6. To improve senior services, the hospital began participating in the Meals on Wheels program in partnership with the Commission on Aging. Part V, line 16a, FAP website: https://munisingmemorial.org/wp-content/uploads/2025/08/MMH-Financial-Assistance-Policy-AUGUST-2025.pdf Part V, line 16b, FAP Application website: https://munisingmemorial.org/wp-content/uploads/2024/05/MMH-Application-for-Financial-Assistance.pdf Part V, line 16c, FAP Plain Language Summary website: https://munisingmemorial.org/wp-content/uploads/2025/08/MMH-Plain-Language-Summary-of-Financial-Assistance-Policy-August-2025-1.pdf Schedule H, Part V, line 7a https://munisingmemorial.org/community-health/ 1 1 - Bay Care Medical Center 1500 Sand Point Rd Munising MI 49862 General Practioners Part I, Line 7: A cost to charge ratio derived from worksheet 2 is used. Except for part 1 line 7g, where a cost to charge ratio based on direct cost and stepdown was more appropriate. Part I, Ln 7 Col(f): The bad debt expense included on Form 990, Part IX, Line 24 but subtracted for purpose of calculating the Sch H, Part I, Column F percentage equals $321,390. Part III, Line 2: The organization's bad debt expense is calculated as a percentage of accounts receivable as determined by management. Part III, Line 4: The footnote to the organization's financial statements addressing implicit price concessions may be found on page 12 and 13 of the attached audited financial statements. Part III, Line 8: The amounts reported for Medicare are from the Medicare cost report. The hospital used the methodology required for completing the Medicare cost report. Part III, Line 9b: The account is credited the amount determined by the percentage patients qualify for, if there is a self pay balance the patient has up to 10 months to pay the balance if over $1,000.00 or if under they have up to 4 months before the account is transferred to bad debt. Part VI, Line 2: When we do our strategic planning, we consult the most recent assessments when determining our priorities. As a result of our most recent assessment that identified a need for access to mental health services, we implemented a brand-new program for senior behavioral health starting in 2024. We have also improved access to primary care providers by hiring new providers as a result of the needs assessment. Part VI, Line 3: When a patient arrives without healthcare coverage they are informed of our financial assistance policy and given an application. The application also states that there is a possibility they could be eligible for the state medicaid plans. Part VI, Line 4: It is small rural community with the nearest regional hospital 45 miles away. We have severe winters that affect travel out of the community periodically. We serve a mix of elderly, low income and working class patients. Part VI, Line 5: We are continuing to provide an annual women's health fair that is free to the community for education and awareness on women's health issues. We are also offering free sports physicals to the students before the school year begins. We still are donating clinic space to great lakes recovery for treating clients with substance abuse problems. X X 1 0 0 0 0 0 0 1 0 Christopher Faber Physician 321705 0 102 0 0 0 0 0 37282 0 359089 0 0 0 Mark Cecilio Physician 249664 0 102 0 0 0 6465 0 35022 0 291253 0 0 0 Bonnie Kilpela Nurse Practitioner 241366 0 5102 0 0 0 7983 0 32705 0 287156 0 0 0 Paul Haduck Physician 212610 0 102 0 0 0 8178 0 23024 0 243914 0 0 0 Jim Parker CEO (Until Mar 2025) 183548 0 101 0 0 0 7456 0 23448 0 214553 0 0 0 Stephanie Wuest Physician (Beg Apr 2025) 146040 0 20108 0 0 0 0 0 7753 0 173901 0 0 0 Part I, Line 4a Jim Parker, CEO until March 2025 $30,983.24 - 60 day severence Part I, Line 7 Reports discretionary incentive amounts that were approved by the Board based upon performance. Form 990, Part VI, Section A, line 1a The Executive Committee shall consist of the President, the Vice President, the Secretary, the Treasurer and at least one other Trustee designated to serve on the Committee by the Board of Trustees at its annual meeting. The Executive Committee shall consist of no less than five (5) individual Trustees. The Executive Committee shall have power to transact all regular business of the Association during the interim between the meetings of the Board, provided any action taken shall not conflict with the policies or the expressed wishes of the Board. Form 990, Part VI, Section A, line 6 Association Members shall be those individuals who have contributed dues as specified in the Bylaws. Form 990, Part VI, Section A, line 7a Association Members shall elect the Trustees at the annual meeting. Form 990, Part VI, Section B, line 11b The Form 990 is provided to the board prior to filing with the IRS. Form 990, Part VI, Section B, line 12c Individuals required to comply with the conflict of interest policy include the Chief Executive Officer, the Chief Financial Officer, and all of the members of the board. On an annual basis, documents are distributed and signed by each individual disclosing all conflicts. If there is a conflict identified, that individual cannot vote on the matter and it must be indicated in the meeting minutes that a disclosure was made and the board member abstained from voting. Form 990, Part VI, Section B, line 15 Michigan Hospital Association's wage survey is consulted. The board of directors approve the compensation of the CEO's employment contract during meetings. Upon recommendation from the CEO, the board also approves the compensation for the CFO, which is included in the approval of the annual budget. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part IX, line 11g Purchased Servivces: Program service expenses 156,021. Management and general expenses 0. Fundraising expenses 0. Total expenses 156,021. Contracted Services: Program service expenses 1,756,187. Management and general expenses 268,634. Fundraising expenses 0. Total expenses 2,024,821. Other Fees: Program service expenses 3,640. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,640. Maintenance Contract: Program service expenses 10,235. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,235. Munising Bay Healthcare 1500 Sand Point Road Munising MI 49862 474314554 Provide the ownership, financing, construction, etc of a hospital building MI 501(c)(3) Line 12a, I Munising Memorial Hospital Association 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0