2026-04-27T09:55:01-05:00 2025-06-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-07-01 391902797 MANNING REGIONAL HEALTHCARE CENTER MANN 7126552072 1550 6TH STREET MANNING IA 51455 AMY MCLAUGHLIN CFO 7126552072 2026-04-23 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2026-04-08 2024 2025-03-06 01:10:19Z AMY MCLAUGHLIN 1550 6TH STREET MANNING IA 51455 24590748 0 X WWW.MRHCIA.COM X 1997 IA TO PROVIDE HEALTHCARE SERVICES FOR THE MANNING, IA AND SURROUNDING COMMUNITIES. 7 7 164 125 0 0 450507 28734 22994371 23662002 566661 813599 73967 72830 24085506 24577165 5510 15349 0 0 9066466 10323276 0 0 0 10015628 10073353 19087604 20411978 4997902 4165187 38638158 43924818 18602492 19306518 20035666 24618300 MANNING REGIONAL HEALTHCARE CENTER (MRHC) IS DEDICATED TO DELIVERING COMPASSIONATE, PERSONALIZED, HIGH-QUALITY HEALTHCARE TO ENHANCE THE WELL-BEING OF THE COMMUNITIES WE SERVE. 0 0 13446884 19186870 THE MANNING REGIONAL HEALTH CARE CENTER IS A 17-BED FACILITY FEDERALLY DESIGNATED AS A CRITICAL ACCESS HOSPITAL. HOSPITAL SERVICES INCLUDE ACUTE AND SKILLED CARE, EMERGENCY CARE, OUTPATIENT SPECIALTY CLINICS, SURGERY, AND ANCILLARY (I.E. - LABORATORY AND RADIOLOGY) SERVICES. 2155702 15349 969252 MANNING REGIONAL HEALTHCARE CENTER HAS A PRIMARY CARE PHYSICIANS CLINIC TO SERVE PATIENTS' PREVENTATIVE, WELLNESS, AND ACUTE NEEDS. 1335297 3505880 THE MANNING RECOVERY CENTER (RC) PROVIDES SAFE, EFFICIENT, AND EFFECTIVE CHEMICAL DEPENDENCY TREATMENT TO CHEMICALLY DEPENDENT INDIVIDUALS AND THEIR FAMILIES ACROSS IOWA AND NEBRASKA. SERVICES INCLUDE DETOX AND OUTPATIENT CHEMICAL DEPENDENT TREATMENT, CO-DEPENDENCY TREATMENT, AFTERCARE, OUTREACH SERVICES, EMPLOYEE ASSISTANCE PROGRAMMING, AND OWI EVALUATION/EDUCATION. THE RC IS A 16-BED CO-ED MULTI-LEVEL TREATMENT CENTER. 258015 0 258015 17195898 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 68 0 1 164 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X AMY MCLAUGHLIN CFO 7126558123 1550 6TH STREET MANNING IA 51455 BRET RICHARDS PRESIDENT 1.00 X X 0 0 0 LARRY HAGEDORN VICE PRESIDENT 0.50 X X 0 0 0 VIRGINIA RASMUSSEN TREASURER/SECRETARY 0.50 X X 0 0 0 JACOB RANNIGER DIRECTOR 0.50 X 0 0 0 JEAN VOEGE DIRECTOR 0.50 X 0 0 0 DAVE MUHLBAUER DIRECTOR 0.50 X 0 0 0 KRISTIN HALBUR DIRECTOR 0.50 X 0 0 0 AMY MCLAUGHLIN CFO 40.00 X 150856 0 93 SHANNON BLACK CEO 40.00 X 176875 0 9014 DR THANG LUONG PHYSICIAN 40.00 X 392672 0 24179 DR DOUGLAS MCLAWS PHYSICIAN 40.00 X 376537 0 40317 TAYA VONNAHME ARNP 40.00 X 239708 0 7191 JENNIFER MORRIS PHARMACY 40.00 X 160661 0 4823 SARA POWERS ARNP 40.00 X 153296 0 4735 1650605 0 90352 11 0 1 1 MERCYONE HEALTH NETWORK 1449 NW 128TH ST SUITE 200 CLIVE IA 50325 MANAGEMENT SERVICES AGREEMENT, CEO/CFO C 646457 PSYCHIATRIC MEDICAL CARE LLC PO BOX 734606 DALLAS TX 75373 SENIOR LIFE SOLUTIONS PROGRAM: MANAGEMEN 377623 NATIONAL THERAPEUTIC ASSOCIATES 11623 ARBOR STREET OMAHA NE 68144 PROFESSIONAL THERAPY SERVICES (PT, OT, S 333597 K SMITH ANESTHESIA PLC 2331 FOREST ST CARROLL IA 51401 ANESTHESIA SERVICES 177520 CATHOLIC HEALTH INITIATIVE - IOWA CORP 1111 6TH AVE DES MOINES IA 50314 LABORATORY SERVICES 144922 11 7347 21387 28734 PATIENT SERVICE REVENUE 624100 22934436 22934436 340B PROGRAM 624100 572640 572640 IMMUNIZATION CLINIC REVENUE 624100 1375 1375 153551 153551 23662002 827182 827182 13583 -13583 -13583 -13583 CAFETERIA REVENUE 900099 72830 72830 72830 24577165 23662002 0 886429 X 15349 15349 336839 336839 8203353 7172914 1030439 153964 129568 24396 1068303 942836 125467 560817 491311 69506 15405 15405 71798 71798 3061056 2561836 499220 82492 943 81549 892578 849529 43049 344971 330518 14453 75751 58614 17137 617527 591655 25872 1818579 1742388 76191 139065 133239 5826 MEDICAL SUPPLIES 1782354 1782354 MISCELLANEOUS EXPENSES 711636 0 711636 DUES & SUBSCRIPTIONS 267699 200402 67297 DIETARY/FOOD & SUPPLIES 192442 192442 20411978 17195898 3216080 0 148 168 15512131 23616783 2296927 2101044 360627 368108 164861 189705 32829623 19297187 14561109 13532436 3900041 3537488 259714 169985 1582600 409101 38638158 43924818 775888 1064057 3747 0 17474470 17129161 348387 1113300 18602492 19306518 X 19974147 24551646 61519 66654 20035666 24618300 38638158 43924818 4165187 417447 0 X X 0 1 X 1 1 1 X 0 0 0 0 0 0 0 0 1 4222 4222 0 PART II-B, LINE 1: MANNING REGIONAL HEALTHCARE CENTER (MRHC) PAYS ASSOCIATION DUES TO THE IOWA HOSPITAL ASSOCIATION (IHA) AND AMERICAN HOSPITAL ASSOCIATION (AHA). PORTIONS OF THE ASSOCIATION DUES ARE EXPENDED BY THE ASSOCIATIONS FOR LOBBYING PURPOSES. 246932 246932 20763876 11320945 9442931 9810557 7050724 2759833 2008258 925518 1082740 13532436 CAPITAL LEASE OBLIGATIONS 234816 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 878484 1113300 X 24994612 417447 417447 24577165 0 24577165 20411978 0 20411978 0 20411978 PART X, LINE 2: THE HEALTHCARE CENTER ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE HEALTHCARE CENTER RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT JUNE 30, 2025 AND 2024, THE HEALTHCARE CENTER HAD NO UNCERTAIN TAX POSITIONS ACCRUED. 1 1 X 1 X 1 X 1 1 1 0 1 1 137000 137000 0.00670 5998824 5998824 6135824 5998824 137000 0.00670 56958 56958 0.00280 21275 21275 0.00100 6039516 2295292 3744224 0.18340 6117749 2295292 3822457 0.18720 12253573 8294116 3959457 0.19390 1 201568 14110 6056520 6090787 -34267 X 1 1 1 1 MANNING REGIONAL HEALTHCARE CENTER 1550 6TH STREET MANNING IA 51455 WWW.MRHCIA.COM 140058H X X X X MANNING REGIONAL HEALTHCARE CENTER 1 0 0 1 X X X X X X X X X 24 1 0 1 1 X HTTPS://WWW.MRHCIA.COM/COMMITMENT-TO-COMMUNITY-CHNA/ X 1 24 1 HTTPS://WWW.MRHCIA.COM/COMMITMENT-TO-COMMUNITY-CHNA/ 0 1 X 200.000000000000 300.000000000000 X X X X X X X 1 1 X X X 1 X WWW.MRHCIA.COM/FINANCIAL-ASSISTANCE/ X WWW.MRHCIA.COM/FINANCIAL-ASSISTANCE/ X WWW.MRHCIA.COM/FINANCIAL-ASSISTANCE/ X X X X X X 1 X 0 X X X X X 1 X 0 0 MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 5: THE HEALTHCARE CENTER INVITED COMMUNITY MEMBERS TO TOWN HALL MEETINGS REGARDING THE CHNA AND FROM THERE CONDUCTED SURVEYS TO REACH THE MAJORITY OF THE POPULATION. THE FOLLOWING LIST OUTLINES PARTNERS INVITED TO TOWN HALL: LOCAL HOSPITAL, PUBLIC HEALTH COMMUNITY, MENTAL HEALTH COMMUNITY, FREE CLINICS, COMMUNITY-BASED CLINICS, SERVICE PROVIDERS, LOCAL RESIDENTS, COMMUNITY LEADERS, OPINION LEADERS, SCHOOL LEADERS, BUSINESS LEADERS, LOCAL GOVERNMENT, FAITH-BASED ORGANIZATIONS AND PERSONS, PEOPLE WITH CHRONIC CONDITIONS, UNINSURED COMMUNITY MEMBERS, LOW INCOME RESIDENTS, AND MINORITY GROUPS. THE HEALTHCARE CENTER ALSO COLLABORATED WITH MEMBERS OF VARIOUS HEALTH IMPROVEMENT PLAN COMMITTEES FROM CARROLL COUNTY PUBLIC HEALTH. MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 6B: CARROLL COUNTY PUBLIC HEALTH DEPARTMENT MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 11: IN THE MOST RECENT CHNA CONDUCTED THE FOLLOWING NEEDS WERE IDENTIFIED: 1) MENTAL HEALTH (DIAG, PLACEMENT, AFTERCARE, PROVIDERS), 2) SUICIDE, 3) ACCESS TO AFFORDABLE HEALTHY FOODS, 4) OBESITY (NUTRITION & EXERCISE), 5) CHILDCARE, 6) TRANSPORTATION, 7) SENIOR CARE.DURING THE IMPLEMENTATION STRATEGY PROCESS, MRHC DETERMINED IT WILL NOT TAKE LEAD ON THE FOLLOWING INITIATIVES: ACCESS TO AFFORDABLE HEALTHY FOODS, OBESITY (NUTRITION & FITNESS), AND CHILDCARE. HOWEVER, MRHC WILL PARTNER WITH THE COMMUNITY ORGANIZATIONS IDENTIFIED AS BETTER EQUIPPED TO MEET THE NEED. IN THE CURRENT YEAR, THE FACILITY DID NOT HAVE TIME TO START ADDRESSING THE NEEDS IDENTIFIED IN THE NEW CHNA DUE TO TIMING. MRHC HAS TAKEN THE FOLLOWING ACTIONS TO ADDRESS THE NEEDS IDENTIFIED IN OUR PRIOR YEAR CHNA: 1) MENTAL HEALTH/SUICIDE SERVICES: HIRED AN ADDITIONAL MENTAL HEALTH COUNSELOR TO OFFER MENTAL HEALTH OUTPATIENT SERVICES AT MRHC.2) AMBULANCE STAFFING: PROVIDED CONTINUING EDUCATION TO EXISTING AMBULANCE STAFF, PROVIDED FINANCIAL SUPPORT TO EMS VOLUNTEERS EMPLOYED BY MRHC THAT MEET A CERTAIN VOLUNTEER THRESHOLD PER YEAR, AND CONTINUED TO ALLOW FLEXIBLE WORK SCHEDULES FOR EMS VOLUNTEERS EMPLOYED BY MRHC.3) LACK OF RURAL HEALTHCARE REIMBURSEMENT: HOSTED HOSPITAL TOURS FOR LOCAL AND STATE LEGISLATORS AND HAD DISCUSSIONS REGARDING THE FUTURE OF HEALTHCARE REIMBURSEMENT AND THEIR HEALTHCARE DELIVERY AGENDA, PARTNERED WITH IOWA HOSPITAL ASSOCIATION ON REIMBURSEMENT ADVOCACY INITIATIVES.4) OBESITY/NUTRITION: SPONSORED COMMUNITY ACTIVITIES THAT PROMOTE PHYSICAL FITNESS, PROVIDED SPORTS PHYSICALS AND WELLNESS EXAMINATIONS, CONTINUED MEDICARE WELLNESS OUTREACH, AND PROVIDED OCCUPATIONAL HEALTH OFFERINGS TO EMPLOYERS.5) SENIOR CARE: PARTICIPATED IN SENIOR SERVICES COMMUNITY COHORT TO SUPPORT SENIOR ACTIVITIES, CONTINUED TO OFFER SENIOR LIFE SOLUTIONS SERVICES AT MRHC, AND HOSTED A SENIOR DAY AT MRHC.6) CHRONIC DISEASE MANAGEMENT: IMPLEMENTED OUR CROSS-FUNCTIONAL CHRONIC CARE MANAGEMENT PROGRAM AND CONTINUED TO IMPROVE PROCESSES FOR GENERATING REMINDERS TO PATIENTS FOR PREVENTATIVE SERVICES AND OFFERED WELLNESS SCREENINGS AT MRHC.7) DRUG / SUBSTANCE ABUSE: PARTNERED WITH CRAWFORD COUNTY TO PROVIDE PREVENTION EDUCATION IN OUR SURROUNDING COMMUNITIES, CONTINUED TO PROVIDE COUNSELING AND SUPPORT FOR DRUG ABUSE, PROMOTED PROPER DISCARD OF PRESCRIPTION DRUGS, CONTINUED SOCIAL MEDIA CAMPAIGN TO COMBAT DRUG ABUSE AND BUILD AWARENESS ON DRUG ABUSE RESOURCES. MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 13B: PATIENTS WHOSE FAMILY INCOME EXCEEDS 300% OF THE FEDERAL POVERTY GUIDELINES MAY BE ELIGIBLE FOR DISCOUNTED CARE ON A CASE-BY-CASE BASIS BASED ON THEIR SPECIFIC CIRCUMSTANCES, SUCH AS CATASTROPHIC ILLNESS OR MEDICAL INDIGENCE. THIS DETERMINATION IS AT THE DISCRETION OF MANNING REGIONAL HEALTH CARE; HOWEVER THE DISCOUNTED RATES SHALL NOT BE GREATER THAN THE AMOUNTS GENERALLY BILLED TO COMMERCIALLY INSURED OR MEDICARE PATIENTS. SUCH FINANCIAL ASSISTANCE SHALL BE REVIEWED AND APPROVED BY THE CFO. MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 13H: IN EVALUATING ELIGIBILITY FOR FREE OR DISCOUNTED CARE, FAMILY SIZE IS A FACTOR TAKEN INTO ACCOUNT IN ADDITION TO INCOME LEVEL, INSURANCE STATUS, ETC. MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 16J: THE FINANCIAL ASSISTANCE POLICY IS ALSO MADE PUBLICLY AVAILABLE BY MANNING REGIONAL HEALTHCARE CENTER'S DESIGNATION OF DEPARTMENTS OR INDIVIDUALS WHO CAN EXPLAIN THE FINANCIAL ASSISTANCE AND PAYMENT PROGRAMS, AND BY INSTRUCTING STAFF WHO INTERACT WITH PATIENTS TO DIRECT QUESTIONS REGARDING ANY FINANCIAL ASSISTANCE OR PAYMENT PROGRAM TO THE PROPER RESPRESENTATIVE. MANNING REGIONAL HEALTHCARE CENTER PART V, SECTION B, LINE 20E: MANNING REGIONAL HEALTHCARE CENTER CONTRACTS WITH A THIRD PARTY ORGANIZATION (MED-PLAN SERVICES, LTD), AS AN EARLY OUT COLLECTION VENDOR. PART OF THE PROCESS MED-PLAN PERFORMS ON BEHALF OF MRHC IS TO CALL PATIENTS, INFORM THEM OF THE OPTION OF FINANCIAL ASSISTANCE, AND SEND PATIENTS THE APPLICATION SHOULD THEY BE QUALIFIED OR IF THEY REQUEST IT. MED-PLAN DOCUMENTS THE PATIENT COMMUNICATIONS WITHIN OUR PATIENT MANAGEMENT SYSTEM. PART I, LINE 3C: FEDERAL POVERTY GUIDELINES, ASSET LEVEL, MEDICAL INDIGENCY, INSURANCE STATUS, UNDER INSURANCE STATUS, RESIDENCY AND FAMILY SIZE ARE USED TO DETERMINE ELIGIBILITY FOR PROVIDING FREE AND DISCOUNTED CARE TO LOW INCOME INDIVIDUALS. IN ADDITION, PATIENTS WHOSE FAMILY INCOME EXCEEDS 300% OF THE FEDERAL POVERY GUIDELINES MAY BE ELIGIBLE FOR DISCOUNTED CARE ON A CASE-BY-CASE BASIS BASED ON THEIR SPECIFIC CIRCUMSTANCES, SUCH AS CATASTROPHIC ILLNESS OR MEDICAL INDIGENCE. THIS DETERMINATION IS AT THE DISCRETION OF MANNING REGIONAL HEALTH CARE; HOWEVER THE DISCOUNTED RATES SHALL NOT BE GREATER THAN THE AMOUNTS GENERALLY BILLED TO COMMERCIALLY INSURED OR MEDICARE PATIENTS. SUCH FINANCIAL ASSISTANCE SHALL BE REVIEWED AND APPROVED BY THE CFO. PART I, LINE 7: CHARITY CARE EXPENSE WAS CONVERTED TO COST ON LINE 7A BASED ON AN OVERALL COST-TO-CHARGE RATIO ADDRESSING ALL PATIENT SEGMENTS. UNREIMBURSED MEDICAID ON LINE 7B, AND SUBSIDIZED HEALTH SERVICES, LINE 7G, WERE CALCULATED USING THE COSTING METHODS TO PREPARE THE COST REPORTS. OTHER COMMUNITY BENEFIT EXPENSES, INCLUDING LINE 7E, COMMUNITY HEALTH IMPROVEMENT SERVICES AND LINE 7F, HEALTH PROFESSIONS EDUCATION, ARE STATED AT COST AS DERIVED FROM MANNING REGIONAL HEALTHCARE CENTER'S INTERNAL ACCOUNTING RECORDS. PART III, LINE 2: THE AMOUNT ON LINE 2 REPRESENTS IMPLICIT PRICE CONCESSIONS. THE ORGANIZATION DETERMINES ITS ESTIMATE OF IMPLICIT PRICE CONCESSION BASED ON ITS HISTORICAL COLLECTION EXPERIENCE WITH THIS CLASS OF PATIENTS. PART III, LINE 3: THE ESTIMATED AMOUNT OF THE ORGANIZATION'S IMPLICIT PRICE CONCESSIONS ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS CALCULATED BASED ON AN APPROXIMATE 7.0% OF INDIVIDUALS LIVING BELOW THE POVERTY LEVEL IN THE SERVICE AREA. PART III, LINE 4: THE FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES IMPLICIT PRICE CONCESSIONS IS LOCATED IN FOOTNOTE 1 ON PAGES 10 AND 11 OF THE ATTACHED FINANCIAL STATEMENTS. PART III, LINE 8: THE ENTIRE MEDICARE SHORTFALL IS CONSIDERED A COMMUNITY BENEFIT. SERVICES ARE PROVIDED TO PATIENTS UNDER THE MEDICARE PROGRAM EVEN THOUGH THE HOSPITAL KNOWS THEY WILL NOT RECOVER ALL OF THE COSTS FROM PROVIDING THE SERVICES. THIS PROGRAM IS CONSIDERED SUBSIDIZED BY THE HOSPITAL AND OTHER PAYORS. PATIENTS RELY ON THESE SERVICES FOR THEIR HEALTH AND WELL-BEING AND ARE ESSENTIAL FOR THEIR ACCESS TO HEALTHCARE. TOTAL REVENUE RECEIVED FROM MEDICARE IS THE GROSS REIMBURSEMENT PLUS SETTLEMENT. BOTH 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 CENTERS FOR MEDICARE AND MEDICAID SERVICES.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 $264,136.MEDICARE FEE SCHEDULE REVENUE $302,713MEDICARE ESTIMATED COSTS OF CARE RELATING TO PAYMENTS $566,849NET (SHORTAGE) $(264,136) PART III, LINE 9B: FOR PATIENTS WHO QUALIFY FOR FINANCIAL ASSISTANCE AND WHO ARE COOPERATING IN GOOD FAITH TO RESOLVE THEIR DISCOUNTED HOSPITAL BILLS, THE HEALTHCARE CENTER MAY OFFER PAYMENT PLANS, WILL NOT SEND UNPAID BILLS TO OUTSIDE COLLECTION AGENCIES, AND WILL CEASE ALL COLLECTION EFFORTS. THE HEALTHCARE CENTER WILL NOT IMPOSE EXTRAORDINARY COLLECTIONS ACTIONS, INCLUDING WAGE GARNISHMENTS, LIENS ON PRIMARY RESIDENCES, FORECLOSURES, ATTACHMENTS OR SEIZING BANK ACCOUNTS, CIVIL ACTIONS, WRITS OF ATTACHMENT, REPORTS TO CREDIT AGENCIES, OR OTHER LEGAL ACTIONS FOR ANY PATIENT WITHOUT FIRST MAKING REASONABLE EFFORTS TO DETERMINE WHETHER THAT PATIENT IS ELIGIBLE FOR FINANCIAL ASSISTANCE. IF A PATIENT IS DETERMINED TO BE ELIGIBLE FOR CHARITY CARE, ANY COLLECTION ACTIONS WILL CEASE. ANY PATIENT PAY BALANCE IS SUBJECT TO NORMAL COLLECTION ACTIONS. PART VI, LINE 2: IN ORDER TO PROMOTE MAXIMUM TREATMENT BENEFITS AND ASSESS THE HEALTH CARE NEEDS OF THE COMMUNITY, MANNING REGIONAL HEALTH CENTER INCLUDES INPUT AND INFORMATION FROM REPRESENTATIVES OF THE MEDICAL STAFF, BOARD COMMITTEE, AND HOSPITAL ADMINISTRATIVE STAFF TO REVIEW THE TREATMENT OF PATIENTS. THIS GROUP OVERSEES THE QUALITY OF PATIENT CARE, ASSURING RESOURCES ARE USED APPROPRIATELY TO PROMOTE OPTIMAL PATIENT CARE. PART VI, LINE 3: PATIENTS ARE MADE AWARE THROUGH A FINANCIAL ASSISTANCE INFORMATION PACKET, USUALLY OBTAINED AT ADMISSION. THOSE WITHOUT INSURANCE ARE PROVIDED THE INFORMATION PACKET AT ADMISSION, AND THE PACKET IS PROVIDED AS PART OF THE DISCHARGE PROCESS FOR ER SERVICES. ADDITIONALLY, MANNING REGIONAL HEALTH CARE CENTER HAS CONTRACTED WITH A THIRD-PARTY VENDOR FOR BILLINGS AND COLLECTIONS. THE VENDOR CONTACTS FORMER PATIENTS BY TELEPHONE DURING THE 2ND 30 DAYS THAT AN INVOICE IS PAST DUE. PATIENTS ARE SCREENED FOR FINANCIAL ASSISTANCE NEEDS WITH THAT TELEPHONE CALL.THE FINANCIAL ASSISTANCE INFORMATION PACKET, INCLUDING THE APPLICATION, ARE ALSO AVAILABLE ON THE HEALTH CENTER'S WEBSITE. PART VI, LINE 4: THE COMMUNITY INCLUDES THE CITIES OF MANNING (POPULATION 1500), TEMPLETON (POPULATION 350), AND MANILLA (POPULATION 900) ALONG WITH OTHER SURROUNDING RURAL COMMUNITIES IN WEST CENTRAL IOWA. MANNING, IOWA IS 90 MILES NORTHWEST OF DES MOINES, IOWA, 80 MILES NORTHEAST OF OMAHA, NEBRASKA AND 80 MILES SOUTHEAST OF SIOUX CITY, IOWA. PART VI, LINE 5: MANNING REGIONAL HEALTHCARE CENTER PROVIDES OUTPATIENT CLINICS IN WHICH SPECIALTY DOCTORS COME TO MANNING ON A REGULAR BASIS. THE HOSPITAL ALSO SPONSORS FREE EDUCATIONAL SEMINARS ON VARIOUS HEALTH TOPICS TO THE COMMUNITY. PART VI, LINE 6: MANNING REGIONAL HEALTHCARE CENTER IS AFFILIATED WITH MERCYONE. MERCYONE OPERATES AN INTEGRATED SYSTEM OF HOSPITALS, CLINICS AND OTHER HEALTH CARE FACILITIES IN IOWA COMMUNITIES, PROVIDING ACCESSIBLE CARE, TRAINING THE NEXT GENERATION OF CARE GIVERS AND WORKING TO IMPROVE THE OVERALL WELL-BEING OF THEIR COMMUNITIES. PART VI, LINE 7, REPORTS FILED WITH STATES IA 0 0 0 1 0 1 0 0 0 DR DOUGLAS MCLAWS PHYSICIAN 376537 0 0 0 0 0 9892 0 30452 0 416881 0 0 0 DR THANG LUONG PHYSICIAN 392672 0 0 0 0 0 12001 0 12205 0 416878 0 0 0 TAYA VONNAHME ARNP 238458 0 1250 0 0 0 7191 0 22 0 246921 0 0 0 SHANNON BLACK CEO 176875 0 0 0 0 0 0 0 9014 0 185889 0 0 0 JENNIFER MORRIS PHARMACY 160661 0 0 0 0 0 4823 0 20 0 165504 0 0 0 SARA POWERS ARNP 153296 0 0 0 0 0 4615 0 140 0 158051 0 0 0 AMY MCLAUGHLIN CFO 150856 0 0 0 0 0 0 0 93 0 150949 0 0 0 PART I, LINE 5 DR. DOUGLAS MCLAWS HAS A WORK RVU BONUS OPPORTUNITY AS PART OF HIS CONTRACT. HE DID NOT EARN A RVU BONUS IN CALENDAR YEAR 2024. CEO AND CFO HAVE BONUS OPPORTUNITIES BASED ON A VARIETY OF FISCAL YEAR GOALS. THE BONUS IS A WEIGHTED AVERAGE BASED ON PERFORMANCE OF EACH METRIC COMPARED TO THE GOAL. TOTAL OPERATING REVENUE GROWTH IS ONE OF THE WEIGHTED AVERAGE GOALS. PART I, LINE 6 CEO AND CFO HAVE BONUS OPPORTUNITIES BASED ON A VARIETY OF FISCAL YEAR GOALS. THE BONUS IS A WEIGHTED AVERAGE BASED ON PERFORMANCE OF EACH METRIC COMPARED TO THE GOAL. TO BE ELIGIBLE FOR ANY BONUS, YOU MUST MEET A 5% EBIDA. OPERATING MARGIN IS ONE OF THE WEIGHTED AVERAGE GOALS. FORM 990, PART VII, SECTION A, LINE 5: THE COMPENSATION FOR SHANNON BLACK, CEO, AND AMY MCLAUGHLIN, CFO, WAS PAID BY CATHOLIC HEALTH INITIATIVES - IOWA CORP, AN UNRELATED ORGANIZATION. MS. BLACK RECEIVED COMPENSATION AND BENEFITS OF $185,889 FOR 2024. MS. MCLAUGHLIN RECEIVED COMPENSATION AND BENEFITS OF $150,949 FOR 2024. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, COMPRISED OF THE PRESIDENT, VICE PRESIDENT, TREASURER/SECRETARY, HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 3 MANAGED CONTRACT AFFILIATION AGREEMENT WITH MERCY HOSPITAL MEDICAL CENTER OF DES MOINES, IOWA - THE ADMINISTRATOR OF MANNING REGIONAL HEALTHCARE CENTER (MRHC) IS AN EMPLOYEE OF MERCY BUT REPORTS TO THE MRHC BOARD OF DIRECTORS. THE CFO IS ALSO AN EMPLOYEE OF MERCY AND REPORTS TO THE CEO. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCIAL STATEMENT PREPARATION AND RECORDING PROCESSES OF MRHC ARE THE PRIMARY RESPONSIBILITIES OF THE CFO. UPON RECEIVING THE FORM 990 ORGANIZER DURING THE AUDIT, THE CFO BEGINS TO PREPARE DOCUMENTATION FOR THE FORM 990. UPON THE SUBMISSION OF THE FORM 990 ORGANIZER TO THE PREPARER, ANY QUESTIONS ARE CLARIFIED AND ANSWERED. PRIMARY REVIEWING RESPONSIBILITY OF THE FORM 990 LIES WITH THE CFO AND CEO. IT IS ALWAYS THE INTENT TO HAVE THE FORM 990 PREPARED AND REVIEWED PRIOR TO THE INITIAL FILING DEADLINE, BUT IF FOR ANY REASON THIS CANNOT BE ACHIEVED, REQUESTS TO EXTEND THE FILING DEADLINE ARE FILED. EACH MEMBER OF THE BOARD OF DIRECTORS IS GIVEN A COPY OF THE FORM 990 TO REVIEW BEFORE FILING IS COMPLETED. FORM 990, PART VI, SECTION B, LINE 12C THROUGHOUT THE YEAR, ANY ISSUE THAT INVOLVES A CONFLICT OF INTEREST WITH A TRUSTEE, DIRECTOR, OFFICER, OR KEY EMPLOYEE WOULD REQUIRE THAT THE INDIVIDUAL BE SEPARATED FROM THE DECISION-MAKING PROCESS RELATED TO THE POTENTIAL CONFLICT OF INTEREST. IN REGARD TO ANNUAL COMPLIANCE, THE REFERENCE TO THE CONFLICT OF INTEREST POLICY OUTLINES CURRENT PRACTICES. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FULFILLMENT OF THIS OBJECTIVE WILL FALL UNDER THE MRHC ADMINISTRATIVE POLICY REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 15 MANNING REGIONAL HEALTHCARE CENTER (MRHC) DETERMINES COMPENSATION FOR ITS OFFICERS AND KEY EMPLOYEES BY CONSULTING THE CURRENT IOWA HOSPITAL ASSOCIATION (IHA) SALARY SURVEY. THIS SURVEY IS DONE ANNUALLY WITH THE HOPE OF 100% PARTICIPATION OF ALL IOWA HOSPITALS. MRHC USES THE INFORMATION FROM ITS PEER GROUP AS COMPARATIVE DATA FOR DETERMINING WAGES. THE PEER GROUP IS SELECTED BY MRHC AND CONSISTS OF HOSPITALS IN THE VICINITY OF MRHC AND HOSPITALS THAT ARE APPROXIMATELY THE SAME SIZE AS MRHC. MRHC WILL ALSO FACTOR IN YEARS OF EXPERIENCE WHEN DETERMINING WAGES FOR NEWLY HIRED EMPLOYEES OR WHETHER OR NOT MARKET INCREASES ARE NEEDED FOR EXISTING KEY EMPLOYEES OR OFFICERS. IN ADDITION TO ASSESSING MARKET INFORMATION, ANY ANNUAL COMPENSATION INCREASES (I.E. - MERIT RAISES) ARE DETERMINED BY ASSESSING FACILITY-WIDE FINANCIAL PERFORMANCE AND INSTITUTED CONSISTENTLY FOR ALL POSITIONS FACILITY-WIDE. FOR THE CEO POSITION SPECIFICALLY, AS THAT POSITION IS MANAGED THROUGH MERCY HOSPITAL MEDICAL CENTER OF DES MOINES, THE SALARY AND COMPENSATION IS DETERMINED BY THE MERCY NETWORK VICE PRESIDENT, IN CONJUNCTION WITH THE MRHC BOARD OF DIRECTORS. TO DETERMINE THE SALARY, THE IHA SALARY SURVEY IS FIRST REVIEWED, WHICH RECOGNIZES SALARY RANGES BASED ON HOSPITAL REVENUES, NUMBER OF FTE'S AND ALSO BASED ON CAH. A CHICAGO-BASED COMPANY, HR ADVANTAGE, IS ALSO USED IN A SURVEY COMPILING COMMUNITY DEMOGRAPHICS. FORM 990, PART VI, SECTION C, LINE 19 MRHC PROVIDES INFORMATION REGARDING THESE DOCUMENTS TO INDIVIDUALS AND BUSINESSES UPON REQUEST. AS THE ORGANIZATION IS A NOT-FOR-PROFIT ENTITY, IRS FILINGS ARE AVAILABLE VIA PUBLIC PORTALS (I.E. GUIDESTAR) THAT FACILITATE THE PRESENTATION OF THIS DATA. FORM 990, PART IX, LINE 11G ANESTHESIA FEES: PROGRAM SERVICE EXPENSES 199,755. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,755. LAB FEES: PROGRAM SERVICE EXPENSES 154,814. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154,814. PHARMACY FEES: PROGRAM SERVICE EXPENSES 55,278. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,278. EMERGENCY ROOM FEES: PROGRAM SERVICE EXPENSES 192,601. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192,601. OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 1,312,931. MANAGEMENT AND GENERAL EXPENSES 499,220. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,812,151. RADIOLOGY FEES: PROGRAM SERVICE EXPENSES 98,722. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98,722. SPECIALTY PHYSICIAN FEES: PROGRAM SERVICE EXPENSES 547,735. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 547,735. FORM 990, PART XI, LINE 2C: THE BOARD OF DIRECTORS TAKES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.