2026-05-08T10:21:43-05:00 2025-06-30 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2024-07-01 450423303 Towner County Hospital Authority TOWN 7019682560 PO Box 688 Cando ND 58324 Tammy Larson CFO 7019682560 2026-05-07 1 1 Lisa Chaffee CPA P00193453 7012551091 2026-05-07 2024 2025-03-06 01:10:19Z Tim Hendrickson PO Box 688 Cando ND 58324 2416118 0 X N/A X 1991 ND Furnishing of health care facilities and equipment to Towner County Medical Center in furtherance of its tax exempt mission. 9 7 0 9 0 0 151565 1017519 195600 1398251 2933 348 0 0 350098 2416118 0 1147847 0 0 0 0 0 0 0 485676 1350912 485676 2498759 -135578 -82641 61160345 61597785 55997989 56518070 5162356 5079715 None 0 0 2448444 1147847 1398251 Towner County Hospital Authority owns an acute care hospital and clinic facility in Cando, North Dakota. The Authority completed building the replacement facility for the operations of the Towner County Medical Center (Medical Center) including the hospital, clinic, nursing home, and basic care. The Authority entered into a new lease with the Medical Center during fiscal year 2025. 2448444 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 7 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 X Tammy Larson 7019682560 PO Box 688 Cando ND 58324 Tammy Larson CFO/Director 10.00 50.00 X X 0 210058 46361 Tim Hendrickson President 0.50 0.00 X X 0 0 0 Lisa Mosser Vice President 0.50 0.00 X X 0 0 0 Chantel Parker Secretary 0.50 45.00 X X 0 101404 41779 Tom Belzer Treasurer 0.50 1.50 X X 0 0 0 JoAnn Rodenbiker Director 0.50 0.00 X 0 0 0 Bradley Bergdahl Director 0.50 0.00 X 0 0 0 Brad Miller Director 0.50 0.00 X 0 0 0 JoLeen Johnson Director 0.50 0.00 X 0 0 0 Ben Bucher CEO 10.00 50.00 X 0 310912 39232 0 622374 127372 0 0 1 0 0 1400 1016119 1017519 Sales-Type Lease Int I 532000 1365651 1365651 Rental 531120 32600 32600 1398251 348 348 2416118 1398251 0 348 1147847 1147847 29779 29779 20536 20536 1289765 1289765 10832 10832 2498759 2448444 50315 0 396026 1263676 146 0 1944971 1432296 59468363 512675 1295810 433452 0 59387982 61160345 61597785 6828300 89484 48855464 55393117 314225 1035469 55997989 56518070 X 5162356 5079715 5162356 5079715 61160345 61597785 -82641 0 X 0 1 X 0 0 X 1740 3276842 1413033 1600 870192 5563407 75769 80369 134444 149965 147327 587874 77509 3357211 1547477 151565 1017519 6151281 176762 5974519 1254 1091 5001 2933 348 10627 6161908 2180651 0.96960 0.96030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 349000 349000 19100 451 18649 1575103 1431845 143258 1768 1768 512675 Related Party Investment in Sales-Type Lease 59387982 59387982 Note Payable to Related Party 1035469 1035469 X 2416118 0 2416118 0 2416118 2498759 0 2498759 0 2498759 Part X, Line 2: The Authority 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 Authority 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 North Star Public School District #10 PO Box 489 Cando ND 583240489 261795296 Government 0 1147847 cost Track and Field The original football/track field for North Star was located where the new hospital built. The school sold the land to the Authority for $1.00. In return, the Authority paid for a new football/track field. 1 0 Part I, Line 2: No additional monitoring was done after the football/track field was completed and given to the School. 0 0 0 0 0 0 0 0 0 Ben Bucher CEO 0 265487 0 45425 0 0 0 12795 0 27182 0 350889 0 0 Tammy Larson CFO/Director 0 181039 0 29019 0 0 0 9022 0 39259 0 258339 0 0 Part I, Line 3 The CEO and CFO are paid by a related organization for services to the related organization. The related organization used one or more of the methods listed to establish their compensation. Form 990, Part VI, Section A, line 2 Ben Bucher, Tom Belzer, Chantel Parker and Tammy Larson have a business relationship with each other. Chantel, Tammy and Ben are all employed by the hospital, with which Tom is also an officer. Form 990, Part VI, Section A, line 6 The organization has two classes of members - class A and class B. Any adult individual resident of Towner County, ND, is an automatic member. Class B members may vote on issues brought to the class B membership by the Board of Directors, as well as on issues concerning possible taxation assessments. Class A membership is available to individuals for an annual membership of $25. Class A members are allowed to fully participate at all corporate meetings and are eligible to vote on the board of directors. Form 990, Part VI, Section A, line 7a The organization has class A members who are allowed to elect members of the governing body. Each member has one vote. Form 990, Part VI, Section A, line 7b Amendments to the bylaws by a majority of the Board of Directors must be ratified by Class A membership at the next succeeding annual meeting. Form 990, Part VI, Section A, line 8b There were no committees with authority to act on behalf of the governing board. Form 990, Part VI, Section B, line 11b The CEO will review the draft. The 990 draft will be provided to the Board of Directors for review prior to the 990 being finalized and filed. Form 990, Part VI, Section B, line 12c The CEO, CFO and board members annually disclose any interests that could give rise to conflicts. The CEO reviews the responses. Any member of the Board of Directors having a conflict of interest should not vote on the matter. The CEO and the CFO do not vote. If they have a conflict of interest they would be asked to leave the room when discussions were held related to the conflict. Form 990, Part VI, Section B, line 15 Towner County Hospital Authority (TCHA) does not provide compensation to employees as the compensation is paid by a related party, Towner County Medical Center (TCMC). Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Towner County Living Center PO Box 688 Cando ND 58324 450422204 Leasing of congregate care and long term care facilities ND 501(c)(3) Line 12b, II Towner County Medical Center 0 Towner County Medical Center 228 1st Ave Cando ND 58324 450425948 Operation of hospital, clinic, long-term care and other services. ND 501(c)(3) Line 3 Towner County Hospital Authority 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 Towner County Medical Center J 1398251 General Ledger