2026-04-03T12:27:58-05:00 2025-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-07-01 450308379 Hazen Memorial Hospital Association HAZE 7017482225 510 8th Avenue NE Hazen ND 58545 Kurt Waldbillig CEO 7017482225 2026-03-31 1 1 Lisa Chaffee CPA P00193453 7012551091 2026-03-31 2024 2025-03-06 01:10:19Z Sakakawea Medical Center Kurt Waldbillig 510 8th Avenue NE Hazen ND 58545 20704301 0 X www.smcnd.org X 1943 ND To be the preeminent providers of innovative and collaborative healthcare services. 12 11 171 70 0 0 3742871 714282 17156907 19109581 808715 662381 183850 128768 21892343 20615012 0 11500 0 0 8736521 9771473 0 0 0 8468145 8790512 17204666 18573485 4687677 2041527 45729985 47167783 23954776 23278513 21775209 23889270 X Working together as partners to enhance the lives of area residents by providing a neighborhood of patient centered healthcare services that promote wellness, prevention, and care coordination. 0 0 14734255 11500 17934197 Sakakawea Medical Center (SMC) is a 13 bed critical access hospital providing services in the following areas - acute care, observation, surgery, intermediate and skilled swing bed, emergency room with trauma level V certification, Saturday urgent care, and hospice. Services provided by the ancillary departments include physical therapy, occupational therapy, radiology, 3D mammography, bone density, ultrasound, CT, nuclear med, MRI, laboratory, respiratory therapy, cardiac rehab, EKG, Holter Monitor, and thallium stress tests. Based on charges foregone Sakakawea Medical Center provided $90,863 in charity care. Also available to all self-pay patients, regardless of financial status, is a 30% discount policy for timely payments. SMC is a participating provider for Medicare, Medicaid, Blue Cross Blue Shield and other insurances.Sakakawea Medical Center reaches out to the communities in the service area through programs such as falls prevention classes, CPR education, ACLS classes, PALS classes, grief support groups, smoking cessation classes, occupational health, free blood pressure checks, a Christmas giving tree project, and health career presentations to high schools. SMC sponsors several community events that promote good health and wellness education including Women's World of Wellness and Mammography Marathon. Wellness screenings are provided to area schools and businesses. SMC provides community education programs on requested topics free of charge. It is important for Sakakawea Medical Center to serve our communities by providing all of their health care needs. 1192684 1175384 Senior Suites is a basic care facility that was completed in April 1997. It is adjacent to Sakakawea Medical Center. Senior Suites can accommodate 34 residents with single or double rooms. It features a licensed beauty shop, activity room, spacious commons areas and an enclosed nurse's station. The rooms are set up like suites, hence the name "Senior Suites." The facility is available to those in the senior population that require a minimal amount of supervision, but do not require 24 hour services. The residents are provided with assistance for daily living and medication administration. Resident care census days totaled 5,732 this year. 15926939 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 1 171 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 1 1 0 0 0 1 1 0 1 1 1 0 0 0 X Melissa Dillman 7017482225 510 8th Avenue NE Hazen ND 58545 X Fred Stern President 1.00 X X 0 0 0 Martha Raad Vice President 1.00 X X 0 0 0 Rachel Connolly Secretary/Treasurer 1.00 X X 0 0 0 Don Lyn Erickson Director 1.00 X 0 0 0 Robin Richter Director 1.00 X 0 0 0 Todd Lindquist Director 1.00 X 0 0 0 Daren Eliason Director 1.00 X 0 0 0 Jesse Krieger Director 1.00 X 0 0 0 Myria Perry Director 1.00 X 0 0 0 Kari Cutting Director 1.00 X 0 0 0 Wayne Hoffner Director 1.00 X 0 0 0 Kayla Palmer Director as of October 1.00 X 0 0 0 Christie Obenauer-Huber Director until October 1.00 X 0 0 0 Kurt Waldbillig CEO 19.60 X 166742 0 0 Melissa Dillman CFO 36.00 X 116475 0 5179 Michael Schmit Surgeon 40.00 X 406335 0 34512 Carl Miller CRNA 36.00 X 177232 0 38092 Kimberley Binstock FNP-C 48.00 X 178286 0 38204 Teri Parker Director of Senior Suites 40.00 X 121229 0 5443 Alyssa Wolden Pharmacist 36.00 X 127695 0 15503 1293994 0 136933 12 0 1 1 Northland Imagine Services 2223 East Rosser Ave Bismarck ND 58501 Mobile MRI Services 365154 Coal Country Community Health Services 1312 Highway 49 N Beulah ND 58523 Management Services, Rent, Staff Support 310639 Altru Health System PO Box13780 Grand Forks ND 582033780 Software subscription & Support 285163 DMS Health Tech Inc PO Box 670747 Dallas TX 752670747 Mobile Nuclear Medicine & Ultrasound Ser 254292 Northern Plains Laboratory LLC 3502 Franklin Ave Bismarck ND 585022036 Lab Services 240869 8 574241 140041 714282 Patient and Resident Services 621400 18631010 18631010 Cafeteria 623000 95315 95315 Education 623000 26755 26755 356501 356501 19109581 720537 720537 117085 0 117085 117085 117085 28000 86156 -58156 -58156 -58156 13482 2933 10549 10549 1334 200 1134 1134 20615012 19109581 0 791149 10000 10000 1500 1500 283184 283184 7926701 7229353 697348 258759 236807 21952 732519 653610 78909 570310 513058 57252 870 870 90150 90150 1804086 1731118 72968 50133 50133 151454 115718 35736 97271 97271 536260 476070 60190 29396 13901 15495 377390 279081 98309 1932832 1440615 492217 169458 13005 156453 Medical Supplies 1900023 1900023 Repairs & Maintenance 832225 765097 67128 Lease & Rental 280885 262942 17943 Food 201919 201919 336160 83122 253038 18573485 15926939 2646546 0 21844 6614 19133273 17244930 1651816 1718335 396629 403995 119216 119054 36272795 19369853 18338154 16902942 1347033 6078035 1045009 1081202 3677011 3612676 45729985 47167783 1645779 1820588 8132689 7834932 13922533 13256805 253775 366188 23954776 23278513 X 20658359 22732553 1116850 1156717 21775209 23889270 45729985 47167783 X 2041527 36863 35671 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 5929 5929 0 Part II-B, Line 1: The organization pays dues to NDHA, AHA, and NDLTCA and a portion of those membership fees is attributable to lobbying. 71841 3674 75515 71342 499 71841 70846 496 71342 69423 1423 70846 68025 1398 69423 0.00000 0.66210 0.33790 0 0 23092 23092 27454605 13159446 14295159 7083962 5285065 1798897 1711136 925342 785794 16902942 Patronage Credit Assets 194140 Rights of use assets - Operating 158210 Right of use assets - Finance 207477 Employee retention credit receivable 3052849 3612676 Operating Lease 158210 Finance Lease Liability 207978 366188 X 20673663 36863 36193 73056 20600607 14405 14405 20615012 18559602 0 18559602 13883 13883 18573485 Part V, Line 4: The Medical Center's policy is to maintain sufficient financial stability for the operations of Medical Center. Interest income is to be transferred to the temporarily restricted endowment funds until the Board determines how the funds are to be used. In establishing this policy, the Medical Center considered the long-term expected return on its endowments. The spending policy states that distributions of earnings can be made if the Board of Directors deems it prudent to do so taking into account certain statutory factors included in the UPMIFA. Distributions may be made at least annually, but do not need to be done. Part X, Line 2: The Medical 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 Medical 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: Change in Interest in Net Assets of Sakakawea Medical Center Foundation 36,193. Part XI, Line 4b - Other Adjustments: Auxiliary Revenue Not Included in Audited Financials 14,405. Part XII, Line 4b - Other Adjustments: Auxiliary Expenses Not Included in Audited Financials 13,883. 1 1 X 1 X 1 X 1 1 1 0 0 64000 64000 0.00340 64000 64000 0.00340 30701 30701 0.00170 54693 33858 20835 0.00110 282107 257167 24940 0.00130 367501 291025 76476 0.00410 431501 291025 140476 0.00750 5 15850 15850 0.00090 7 50149 50149 0.00270 3 2170 2170 0.00010 15 68169 68169 0.00370 0 678301 72578 6938593 6981092 -42499 X 1 1 1 1 Sakakawea Medical Center 510 8th Ave NE Hazen ND 58545 www.smcnd.org 5024A X X X X Hazen Memorial Hospital Association 1 0 0 1 X X X X X X X X X 24 1 0 1 1 X See Pg 8 Supplemental Information X 1 24 1 See Pg 8 Supplemental Information 0 1 X 100.000000000000 200.000000000000 X X X X 1 1 X X X X 1 X https://www.smcnd.org/financial-services X https://www.smcnd.org/financial-services X https://www.smcnd.org/financial-services X X X X X X 1 X 0 X X X X 1 X 0 0 Hazen Memorial Hospital Association Part V, Section B, Line 5: SMC worked closely with all of its partners, Coal Country Community Health Center, Western Plains Public Health, Hill Top Home of Comfort, and Knife River Care Center. SMC also used a survey soliciting feedback from area residents, community leaders took part in one-on-one key informant interviews, a community group convened to discuss area health need and inform the assessment process and a wide range of secondary sources of data were examined, providing information on a multitude of measures, including demographics, health conditions, indicators, outcomes, rates of preventive measures, rates of disease and at-risk behaviors. Hazen Memorial Hospital Association Part V, Section B, Line 6b: Organizations participating include Coal Country Community Health Center, Western Plains Public Health, Hill Top Home of Comfort, and Knife River Care Center. Hazen Memorial Hospital Association Part V, Section B, Line 11: The following needs were identified during our 2024 CHNA1. Depression/Anxiety (All ages)2. Availability of specialists3. Having enough child daycare services4. Not enough affordable housingNot enough affordable housing will not be address due to other community organization are better equipped to address that need.In the current year the facility has taken the following actions for the 2021 CHNA:1. Substance Use (Alcohol and Drug Use/Misuse) All Ages- Certified CHW and program in place at CCCHC- Formal referral systems for youth and adolescent populations within the school systems.- Additional partnership/agreement with Prairie Recovery Services.2. Depression and Anxiety All Ages- New LMSW, LAPC, and LMSW at CCCHC.- Increased percentage of patients receiving depression and anxiety screenings within the medical neighborhood.3. Availability of Resources to Help the Elderly Stay in Their Homes- Remote patient Monitoring and virtual clinic offered through CCCHC.- Expansion of virtual care platform (Vidyo) through MyChart.- Increased SDOH assessments and availability of resources to address social risk factors.- Increased availability of primary care access through virtual care and home care options.4. Attracting and Retaining Young Families- New CRNA program at local high school with collaboration from KRCC.- Collaborate with local realtor groups for welcome packet deliverables.- Expanded Dakota Nursing Program for the provision of a Registered Nurse program in addition to the LPN program that was already in place. Hazen Memorial Hospital Association Part V, Section B, Line 13h: Sakakawea Medical Center offers two separate programs for discounted care. The self-pay discount policy is available for uninsured patients regardless of income. A discount of 30% is allowed if regular monthly payments are remitted in a specified time frame. The charity care program provides discounted care to patients based on family income according to FPG guidelines. The sliding fee scale allows discounts from 30% to 100% of charges. The program is available for uninsured patients as well as co-pays and deductibles for insured patients.The self-pay discounts program cannot be combined with the charity care program. However, the Hospital counsels all self-pay individuals to determine if their potential charity care discount would result in a better discount if they apply for charity care. The patients that use the self-pay discount are typically the patients that do not want to submit their financial information or patients that would not qualify under the charity care policy. Hazen Memorial Hospital Association Part V, Section B, Line 15e: An individual must complete an application and submit supporting documentation such as check stubs or an income tax return. All of the staff in the Business Office billing department are able to assist individuals with any questions they have regarding the application process. Hazen Memorial Hospital Association Part V, Section B, Line 16j: In addition to the full FAP being available upon request, information referencing the FAP is attached to the billing invoices, as well as posted in the admissions office, emergency rooms and waiting rooms. Schedule H, Part V, Line 7a/b, Line 10 & Line 16a/b/c URL Links: Line 7a:https://www.smcnd.org/assets/docs/chna-hazen-2025.pdfLine 10:https://www.smcnd.org/assets/docs/2025-chip-final.10.20.2025.pdf 1 1 - Senior Suites 813 7th St NE Hazen ND 58545 Basic Care Facility Part I, Line 3c: Sakakawea Medical Center offers two separate programs for discounted care. The self pay discount policy is available for uninsured patients regardless of income. A discount of 30% is allowed if regular monthly payments are remitted in a specified time frame. This program cannot be combined with the Charity Care program.The charity care program provides discounted care to patients based on family income according to FPG guidelines. The sliding fee scale allows discounts from 30% to 100% of charges. The program is available for uninsured patients as well as co-pays and deductibles for insured patients.Sakakawea Medical Center also considers asset level and medical indigency when determining eligibility for financial assistance. Part I, Line 7: Charity care is based on the total direct and indirect costs related to providing services to patients and based on average ratios of cost to charges. Community health improvement services, and health professionals education for community benefit reflect actual expenses recorded to the general ledger. Part II, Community Building Activities: The CEO, Kurt Waldbillig serves on four boards for community health improvement CHAD, NDHA, NDLTCA and ECHN. The CFO, DON, HR, Public Relations, and Executive Assistant all serve on committees of the ECHN board. The CFO serves on the Energy Capital Child Care Cooperative board. The Surgeon and OR Coordinator serve on the Mercer County Ambulance Board. The Director of Rehab services on the board of NDBPT. The HIM Director serves on the Dakota Central Social Service Board. The Director of Senior Suites participates in NDLTC. The Nursing Care Coordinator attends the UMary Advisory Council Meetings. The ER Care Coordinator/Infection Preventionist and Executive Assistant participates in LEPC. The Athletic Trainer provides services to both Hazen and Beulah school districts. Part III, Line 2: The amount reported on line 2 represents implicit price concessions. The Medical Center determines its estimate of implicit price concessions based on its historical collection experience with this class of patients and residents. Part III, Line 3: There are most likely some patients in implicit price concessions who would qualify for charity care, but they have not completed the application and remitted the required paperwork. We applied the 10.7% of Mercer County population that is under the Federal Poverty Guidelines to the total implicit price concessions to estimate the amount of implicit price concessions that are attributable to patients eligible under the organization's financial assistance policy. Part III, Line 4: The financial statement footnote regarding implicit price concessions may be found on page 13-14 of the audited financial statements. Part III, Line 8: Medicare allowable costs of care are based on the Medicare cost report. The Medicare cost report is completed based on the rules and regulations set forth by Centers for Medicare & Medicaid Services. The costs themselves are a community benefit as the community would not receive these services if we did not provide them.Hospital services rendered on a fee schedule are not included in the Medicare calculations per the 990 instructions. Had this been reported the Hospital would have had a greater loss from Medicare services of $134,282.Medicare fee schedule revenue $144,516Medicare estimated costs of care relating to payments $278,798Net (shortage) $(134,282) Part III, Line 9b: If a patient has applied for charity care previously, an application is sent with the monthly statement. Once it is determined that the patient is eligible, the charity care discount portion is written off. The organization does not send patient accounts to collections within the first 120 days of the date of the first invoice for a service. The organization allows the patient up to 240 days from the date of the first invoice for that service to complete the charity care application. If the patient account is with the collection agency within the 240 days of the first invoice and it is determined they qualify for charity care, the organization will notify the collection agency of the amount of charity care that applies to the account. The remaining patient portion then falls under the same collection practices of all other accounts. Our policy requires a new charity care application every six months. Part VI, Line 2: Sakakawea Medical Center consults with local physicians to identify community healthcare needs. The SMC staff participates in local and regional organizations and activities including Chamber of Commerce and economic development boards. The CEO routinely attends city council and county commission meetings to solicit input and engage in dialogue relating to healthcare needs and services.Sakakawea Medical Center has collaborated with other local providers to conduct a community health needs assessment which will inventory service delivery assets, identify needs and create a foundation for undertaking strategic initiatives. Part VI, Line 3: Charity care information is sent with the monthly statements to all uninsured patients as well as to patients that are not making adequate monthly payments. Approximately 100 notices are sent out per month with the statements. Inpatients and surgical patients are informed at the time of admission about charity care. A social worker visits with all self-pay inpatients to inform them about the charity care, Medicaid (state program), and self-pay discount policies. Brochures have been printed that describe our charity care and discount policies. The brochures are available in waiting rooms, ER, the clinics and admitting offices. In addition to these efforts, the financial assistance policy is also available on the website. Part VI, Line 4: Hazen Memorial Hospital Association serves the communities in Mercer County and the surrounding area, including the towns of Hazen, Beulah, Stanton, Zap, Golden Valley, Center and Pick City. Sakakawea Medical Center, located in Hazen, is the only hospital in the county. The nearest hospital is located more than 60 miles away. Attached to the hospital is Senior Suites, a basic care facility. The combined total population of the county is approximately 8,341. The average per capita income in Mercer County is $40,062. The current unemployment rate is 3.3%. The percentage of persons in poverty in Mercer County is 10.7%. Sakakawea Medical Center's payer mix for this fiscal year included 2% uninsured patients and 2% Medicaid patients. All patients presenting to the facility are cared for regardless of their ability to pay. Part VI, Line 5: As a critical access hospital, Sakakawea Medical Center provides a variety of health and wellness services to our service area. The organization subsidizes home care services to ensure those residents who are homebound have the health care they need. The emergency room is staffed 24 hours a day and is available to all regardless of ability to pay. The Board of Directors is comprised of county-wide volunteers; two are from Hazen, seven from Beulah, one is from Stanton, one from Zap, and one from Golden Valley. The directors have various occupations including power plant manager, loan officer, engineer, chiropractor, speech pathologist, publisher, marketing executive, and business owner. The directors are not employed by SMC.Medical privileges are extended to all physicians in the county.Sakakawea Medical Center's Hospice staff is assisted by 28 volunteers from the area communities. The staff at Senior Suites, the basic care facility, is served by 30 community volunteers. Surplus funds are invested back into the facility through equipment purchases and facility improvements. This past year, SMC added handicapped accessible doors between the hospital and basic care facility. Physical Therapy had sound barriers added between their gym and office space. The CT room had new flooring installed, caulking was replaced in the ER galleria and concrete was raised in the parking/walking areas. SMC surgery has also upgraded multiple items including the harmonic generator, surgical table and stirrups, and scope storage and sterilization cabinets. Radiology upgrades included a new portable ultrasound machine and a new injector for advanced mammography scans. New servers were also purchased for IT upgrades. The Emergency Room added a new bladder scanner. Rehabilitation also upgraded their patient lift. All of these purchases help to provide the most up to date technology and features for our patients and staff. Future surplus funds will be used to meet debt service requirements and any needed equipment additions or replacements. In addition, more continuing education is being offered to the staff by means of webinars and workshops. An employee assistance program is available for staff and family members which provides free confidential assessments, counseling, or referral services by trained professionals.Sakakawea Medical Center is investing in the future of healthcare professionals by implementing a nursing program. We are partnering with other health care providers in the county, a community health center and a nursing home, to offer Interactive Video Network (IVN) classes in our facility. Hands-on skill work and clinicals are taught by registered nurses employed by our organization. Upon completion of an 11 month program, students will receive a certificate in practical nursing. An additional 9 month program enables the students to receive an Associate Degree in Nursing and become eligible to test for their registered nurse license. Sakakawea Medical Center also supports state universities and high schools by offering rural medical experiences to area students. Throughout the year, students are provided with practice opportunities in nursing, lab, PT, or the emergency room. 1 Sakakawea Medical Center Foundation 510 8th Ave NE Hazen ND 585454637 450453816 501(c)(3) 10000 0 Equipment (InstyMed Dispenser) 1 0 Part I, Line 2: Sakakawea Medical Center Auxiliary committee works with Sakakawea Medical Center and Sakakawea Medical Center Foundation to determine current and future needs. Funds are provided for designated purposes based on needs and funding availability. Sakakawea Medical Center Foundation reports back to Sakakawea Medical Center Auxiliary when the funds are expended for the designed need to ensure compliance. All records are kept in accordance to IRS guidelines. X X X X X 0 0 0 0 0 0 0 0 0 Michael Schmit Surgeon 406335 0 0 0 0 0 13800 0 20763 0 440898 0 0 0 Kimberley Binstock FNP-C 178286 0 0 0 0 0 7369 0 30886 0 216541 0 0 0 Carl Miller CRNA 177232 0 0 0 0 0 7256 0 30886 0 215374 0 0 0 Kurt Waldbillig CEO 166742 0 0 0 0 0 0 0 0 0 166742 0 0 0 Schedule J, Part II: Kurt Waldbillig, CEO, is an employee of Coal Country Community Health Center (CCCHC) and he provided CEO services to both SMC and CCCHC. However, as an employee of CCCHC, Kurt received his W-2 from CCCHC. Sakakawea Medical Center reimbursed CCCHC for part of the CEOs' salary based on a contract. The compensation reported in Part VII of the core form and Schedule J, Part II reflected total base compensation, benefits and payroll taxes associated with this compensation on which SMC reimbursed CCCHC for his services solely to SMC, which was reported on his 2024 Form W-2 from CCCHC. Union State Bank (USB) Family ownership >35% of Union State Bank through Hazen Bancorporation HC PACE Loan X 10258000 7834932 0 1 1 7834932 Form 990, Part VI, Section A, line 1a There were 12 board of directors at fiscal year end, but the board president only votes to break a tie. The Executive Committee shall consist of the President, Vice President and Secretary/Treasurer of the Board. The CEO of the corporation shall serve without voting powers. The Executive Committee shall have the power to transact all business of the corporation during the interim between meetings of the Board of Directors, provided that any action so taken shall not conflict with the policies and express wishes of the Board of Directors, and that it shall refer all matters of major importance to the full Board of Directors. This committee shall meet as required. In the current fiscal year, the Executive Committee did not meet to make any decisions on behalf of the full governing board. Form 990, Part VI, Section A, line 6 Any person, firm, association, or corporation interested in the activities of this organization, and residing in the service area, may become a member thereof, provided that he has first made a contribution to the association at some time. Each member has one voting right. Form 990, Part VI, Section A, line 7a The members elect the Board of Directors on an annual basis. Form 990, Part VI, Section A, line 7b The members must also approve/disapprove the dissolution of the organization or the merger or consolidation of the organization with another corporation. Form 990, Part VI, Section A, line 8b All items discussed at committee meetings are brought to the full board for recommendations for board action. The organization did not have any committees that acted on behalf of the board. Form 990, Part VI, Section B, line 11b Upon receipt of the draft Form 990, a copy will be forwarded to the board members for their review and comment. Form 990, Part VI, Section B, line 12c The Board of Directors is covered by the conflict of interest policy. Only one conflict has been disclosed this fiscal year by a member of the Board of Directors. The director who has acknowledged the conflict of interest is excused from the board meeting whenever there is discussion about the relevant issue. Although the written policy as of June 30, 2016 did not address the officers of the organization, the officers do review and comply with the policy and disclose to the board of directors if a conflicts does exist. After the conflict is self-reported that officer abstains completely from the decision process of the issue at hand. Form 990, Part VI, Section B, line 15 The CEO was paid by an unrelated organization that annually used comparability data to review and determine his compensation. The decision was made by the Board of Directors from both the unrelated organization and Sakakawea Medical Center. For purposes of determining the CFO's compensation package at Sakakawea Medical Center, a variety of resources are used. The Organization takes into consideration what is appropriate compensation for that respective position, based on their market. The Organization uses salary surveys from the North Dakota Hospital Association and also refers to the public 990 information from similar sized hospitals in North Dakota. The CFO is evaluated by the CEO annually and the compensation is based on the above information. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are available if specifically requested. Form 990, Part VII: Kurt Waldbillig, current CEO, is an employee of Coal Country Community Health Center (CCCHC) and provided CEO services to both SMC and CCCHC. However, as an employee of CCCHC, he received his W-2 from CCCHC. Sakakawea Medical Center reimbursed CCCHC for part of his salary based on a contract. The compensation reported in Part VII of the core form and Schedule J, Part II reflected total base compensation, benefits and payroll taxes associated with this compensation on which SMC reimbursed CCCHC for his services solely to SMC, which was reported on his 2024 Form W-2 from CCCHC. Form 990, Part IX line 5 reflects the total base compensation, benefits and payroll taxes associated with Kurt's compensation of which SMC reimbursed CCCHC for their services solely to SMC. Form 990, Part XI, line 9: Change in Interest in Net Assets of Sakakawea Medical Center Foundation 36,193. Change in Net Assets of Hazen Memorial Hospital Auxiliary -522.