2024-11-11T12:35:21-06:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 820207116 Bonner General Hospital Inc BONN 2082631441 520 N Third Avenue Sandpoint ID 83864 John Hennessy CEO 2082631441 2024-11-11 1 1 Kim Hunwardsen CPA P00484560 6122536500 2024-11-05 2023 2024-10-15 13:58:12Z Bonner General Health John Hennessy 520 N Third Avenue Sandpoint ID 83864 64456091 0 X www.bonnergeneral.org X 1949 ID To provide excellence in healthcare 10 9 579 60 0 0 2476260 797539 63687479 63328328 -31135 111433 260767 177974 66393371 64415274 0 0 0 0 35810145 36113615 0 0 0 30063164 28345186 65873309 64458801 520062 -43527 68939338 68302552 26906495 25517645 42032843 42784907 X To provide excellence in healthcare 0 1 56097634 63328328 Bonner General Hospital (BGH), located in Sandpoint, Idaho, is a full-service critical access hospital licensed for 25 beds. BGH is accredited by the DNV. BGH is the sole provider of all inpatient acute care and many other various outpatient services in Bonner County. BGH provides services to a predominantly rural and widely dispersed population of 60,000 plus and growing. Its patient service areas extend to the Canadian border, the western edge of Montana and the eastern border of Washington. BGH provides inpatient and outpatient services regardless of an individual's ability to pay, utilizing moral and ethical principles. Services provided include emergency care, Continued on Schedule O...diagnostic, primary care, therapeutic services, and prevention programs. BGH also provides educational programs, support groups, counseling and seminars for patients and the general public, in addition to professional education programs for high school and college students and its staff. BGH is dedicated to providing quality, patient-focused services that are determined to be both necessary and feasible. Through evaluation and planning by hospital leadership, BGH will continue to identify the existing and future needs of the patient service area and will strive to continually improve its performance in meeting those needs.During the period of 01/01/23 to 12/31/23, BGH admitted 1,062 patients, serviced 11,086 emergency room visits, delivered 95 babies and performed 3,003 surgical procedures. During that same period, BGH provided 3,607 days of patient care and 3,760 Hospice visits. BGH provides care to persons covered by government-sponsored health care programs (i.e. Medicare and Medicaid) at below cost, as well as free and/or subsidized care to indigent patients. For the period of 01/01/23 to 12/31/23 BGH provided $35,717,460 in unreimbursed care to government-sponsored health care program (i.e. Medicare and Medicaid), $3,047,403 in uncompensated care to private pay patients, and $292,133 in charity care, based on gross charges. 56097634 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 65 0 1 579 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 X Skyler N Twidt 2082651101 520 N Third Avenue Sandpoint ID 83864 Sheryl Rickard CEO (thru 12.15.23) 40.00 X X 317421 0 34874 John Hennessy-CFO (thru 12.15.23)/CEO (Beg 12.15.23) 40.00 X X 212306 0 10479 Ford Elsaesser Chairman 0.50 X X 0 0 0 Tim Cochran Vice-Chairman 0.50 X X 0 0 0 Thomas Lawrence MD Secretary/Treasurer 0.50 X X 0 0 0 Scott Burgstahler MD Director 0.50 X 0 0 0 Bart Casey Director 0.50 X 0 0 0 Michelle Anderson DNP Director 0.50 X 0 0 0 James Frank Director 0.50 X 0 0 0 Margi Gunter Director 0.50 X 0 0 0 Barbara Buchanan Director 0.50 X 0 0 0 Skyler Twidt CFO (Beg Nov 2023) 40.00 X 27287 0 1274 Becki Dotson CNO 40.00 X 150740 0 21476 Stacey Good CMO 35.00 X 313920 0 18396 Jonathan Klauke MD Orthopedic Surgeon 40.00 X 680602 0 26265 Morgan Morton Obstetrician Gynecologist 40.00 X 222926 0 9490 Douglas Cipriano MD Orthopedic Surgeon 40.00 X 568669 0 47306 Brent Leedle MD Orthopedic Surgeon 40.00 X 572874 0 17634 Mark TorresMD Ophthalmologist 40.00 X 350002 0 4697 3416747 0 191891 79 0 1 0 Lake Pend Oreille Emergency Med 3734 Lakeshore Dr Sagle ID 83860 Emergency Services 2300103 Kootenai Imaging 700 Ironwood Drive Ste 175 Coeur d Alene ID 83814 Radiology 1956690 FocusOne Solutions Llc 13609 California Street Suite 420 Omaha NE 68154 Contract Staffing Agency 1329548 Sandpoint Hospitalist Group Llc Po Box 205 Sandpoint ID 83864 Hospitalist 900000 Kootenai Health 2003 Kootenai Health Way Coeur d Alene ID 83814 Software, Lab Services 765528 10 797539 797539 Patient Service Revenue 621110 61232717 61232717 Property Tax Revenue 900099 1643605 1643605 Cafeteria Revenue 900099 247131 247131 Other Supporting Revenue 900099 130753 130753 Investment in Pinegrove LLC 900099 74122 74122 63328328 135800 135800 194424 16450 177974 177974 177974 24367 -24367 -24367 -24367 64415274 63328328 0 289407 X 1108172 66463 1041709 38417 38417 25934556 22315445 3619111 575787 484112 91675 6448160 5100150 1348010 2008523 1655234 353289 5779 5779 96595 96595 27542 27542 7292493 7141393 151100 67792 2936 64856 768477 522403 246074 1168932 697238 471694 764218 764218 149382 116017 33365 404327 381144 23183 2029091 1714785 314306 1079606 1079344 262 Medical Supplies 9581404 9581404 Equipment Lease Rental 1655038 1429676 225362 Repair & Maintenance 1425974 1412803 13171 1828536 1594452 234084 64458801 56097634 8361167 0 13584777 13773099 10561337 11057623 4044909 3902592 121613 245734 48198203 33281833 15680124 14916370 9864601 10608319 52085 76207 15029892 13722608 68939338 68302552 5043048 5155757 8456966 7980057 173829 33193 15510 0 13217142 12348638 26906495 25517645 X 41535440 42364839 497403 420068 42032843 42784907 68939338 68302552 -43527 795591 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X Public Display 0 2369739 507866 2877605 19306176 12920849 6385327 1069897 426640 643257 24130401 19463349 4667052 814124 470995 343129 14916370 Estimated Third Party Settlements 1212057 Operating Lease Right of Use Assets 10501737 Finance Lease Right of Use Assets 1500814 Insurance Recovery Receivables 508000 13722608 Refundable Advance 299458 Operating Lease 10529013 Finance Lease 1520167 12348638 X 65200074 795591 795591 64404483 27542 -16751 10791 64415274 64448010 16751 16751 64431259 27542 27542 64458801 Part III, Line 4: The art contributed to Bonner General Hospital is strictly for display and the benefit of the patients and visitors as part of the healing process. Art benefits patients by aiding their physical, mental and emotional recovery as noted by the Society for the Arts in Healing. As a note, in 1997 the Joint Commission on Accreditation of Healthcare Organizations cited studies in which patients who viewed art recovered more quickly. 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. Part XI, Line 4b - Other Adjustments: Rental Expenses Reported in Expenses on Financial Statements -16,450. Cost of Sales Reported in Expenses on Financial Statements -301. Part XII, Line 2d - Other Adjustments: Rental Expenses Reported in Revenues on Form 990 16,450. Cost of Sales Reported in Revenues on Form 990 301. 1 1 X 1 X 1 X 1 1 1 0 0 166000 166000 0.00260 4764120 3791608 972512 0.01510 4930120 3791608 1138512 0.01770 5100 5100 0.00010 7143441 4414144 2729297 0.04230 7148541 4414144 2734397 0.04240 12078661 8205752 3872909 0.06010 0 3047403 609481 11904802 11943742 -38940 X 1 1 1 Pinegrove Medical Bldg LLC Operation of medical office building 0.50000 0.50000 1 1 Bonner General Hospital Inc 520 N 3rd Avenue Sandpoint ID 83864 www.bonnergeneral.org 22 X X X X 6 Provider Based Clinics Bonner General Hospital Inc 1 0 0 1 X X X X X X X X X 22 1 0 0 1 X See Part V, line 7d X X 1 22 1 See Part V, line 7d 0 1 X 150.000000000000 300.000000000000 X X X X 1 1 X X X X 1 X https://bonnergeneral.org/patient-billing-financial/ X https://bonnergeneral.org/patient-billing-financial/ X https://bonnergeneral.org/patient-billing-financial/ X X X X X X 1 X 0 X X X X 1 X 0 1 Bonner General Hospital, Inc. Part V, Section B, Line 5: Bonner General Hospital conducted a CHNA between May and September of 2022. An anonymous survey was sent out and completed by 1,252 Bonner County residents. Personal invitations were sent to individuals representing various community, business, educational, and religious groups to participate in a meeting to discuss the results and give additional input. Fifty individuals participated in the meeting and included representatives from the hospital, local businesses, medical professionals including from the local Federally Qualified Health Center and Bonner Partners in Care which serve the uninsured and underinsured, the school district, the health district, community members, local officials and behavioral health providers. Bonner General Hospital, Inc. Part V, Section B, Line 7d: https://bonnergeneral.org/community-health-needs-assessments-2022/ Bonner General Hospital, Inc. Part V, Section B, Line 11: In the most recent CHNA conducted the following needs were identified that will be addressed:Mental HealthPreventative HealthAccess to CareOverweight/ObesityThe organization will not address the following needs identified as other community organizations are better equipped to address them:Alcohol AbuseDrug AddictionTobacco AbuseIn the current year the facility has taken the following actions to address:Mental Health: -Increased staffing in the Bonner General Behavioral Health Clinic. -Worked with law enforcement, the court system, and physicians to improve the mental health hold process. -Participated in community organizations dealing with mental health and suicide. -Supported events promoting awareness of mental health and suicide prevention. -Provided concussion testing in High School Student Athletes. -Participated in Bonner County Drug Court. -Continued Grief Support Groups and Grief Kids Camp.Preventative Health: -Purchased an additional mammography machine to decrease wait times. -Opened a Family Practice Clinic to provide Comprehensive Health and Wellness for the entire family. -Hosted Sandpoint Safety Day, which focused on safe sleep, car seat checks and other children safety precautions. -Grew Rehabilitation services to treat and prevent injuries. -Participated in free health screenings in our community.Access to Care: -Grew mental health services. -Expanded Surgical Services by adding an additional operating room. -Added a third general surgeon to the medical staff. -Renovated the Emergency Department to more efficiently treat patients. -Relocated our Immediate Care Clinic to the main campus for easier access. -Purchased an additional mammography machine, trauma x-ray unit and an additional CT. -Installed a bulk oxygen tank to accommodate patient oxygen needs. -Increased the SANE (Sexual Assault Nurse Examiner) Program to include additional nurses. -Collaborated with LillyBrooke Family Justice Center to help provide free services for victims of child abuse, sexual assault, human trafficking, elder abuse, and domestic violence. -Collaborated with Bonner Partners in Care, advocating for care of the uninsured and underinsured population.Obesity: -Hosted a 5k and 1k that promotes physical exercise and establishes health habits for youth. -Provided Diabetes Education. -Supported Food for Our Children, a program that provides weekend food for children. -Supported and sponsored community events that focus on physical fitness and wellness. -Offered discounted gym memberships to staff. -Offered free registration to community events focused on physical fitness and wellness to staff. -Supported community programs that focus on youth sports. Bonner General Hospital, Inc. Part V, Section B, Line 16j: The policy was provided, in writing, to patients for all outpatient and inpatient services upon request. The hospital includes language referencing that we offer assistance to uninsured patients who meet certain financial criteria through the BGH Cares program. We provide this language in the billing invoices, to patients on admissions to the facility and on our website. Bonner General Hospital, Inc. Part V, Section B, Line 24: All individuals eligible under the hospital financial assistance policy are provided a discount for emergency and other medically necessary care. The financial assistance policy does not apply to elective procedures. Therefore, FAP-eligible patients without insurance may be charged gross charges on elective procedures. 2 1 - Immediate Care Physician Clinic 520 N 3rd Ave Sandpoint ID 83864 Urgent Care Clinic 2 - Hospice Agency 520 N 3rd Ave Sandpoint ID 83864 Hospice Agency Part I, Line 7: Financial assistance, line 7a, was calculated by multiplying the ratio of cost to gross charges by service line for the Hospital by the gross uncompensated charges associated with providing charity care to its patients. Community health improvement services, line 7e, was based on actual costs. Subsidized health services, line 7g, and Medicaid, line 7b, were converted to cost using the cost-to-charge ratio derived from the relevant cost center on 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 this class of patients. Part III, Line 3: The organization reasonably estimates the portion of implicit price concessions that could have qualified for charity care by identifying the uninsured, unemployed single adult account balances assigned to a collection agency in the current year. An estimated 20% of implicit price concessions in 2023 are attributable to patients potentially eligible for charity care. Part III, Line 4: The financial statement footnote regarding implicit price concessions may be found on pages 17-18 of the audited financial statements. Part III, Line 8: Medicare allowable cost is based on the Medicare cost report. The Medicare cost report is completed based on the rules & regulations set forth by Centers for Medicare and Medicaid Services.BGH's position is that if there is a shortfall the entire Medicare shortfall is a community benefit. Medicare patients are accepted regardless of whether or not a surplus or deficit is realized from providing the services. This basis therefore means providing Medicare services promotes access to healthcare services for the elderly population which is a key community benefit. Part III, Line 9b: If a patient qualifies for financial assistance, Bonner General Hospital will hold all billings and collections until financial assistance is determined. No extraordinary collection actions will be undertaken during the 120 day notification period and financial assistance applications will be processed when received within 240 days. Part VI, Line 2: Bonner General Hospital's quality service department gives a survey to each patient they discharge to get feedback on the quality of care received and areas of improvement. The Hospital also has internal physician committees that discuss common patient needs and provide feedback to management. Part VI, Line 3: Bonner General Hospital provides information about BGH Cares, its financial assistance policy, during the pre-registration and registration process at admitting and the emergency departments. Business Services includes information in patient statements, and a Patient Financial Advocate assists patients with financial assistance programs and options. Part VI, Line 4: Bonner General Hospital (BGH) is the sole provider of inpatient, acute care and many other outpatient services in Bonner County. BGH provides services to a large rural and widely dispersed population of approximately 57,000. Its patient service areas extend to the Canadian border, the western edge of Montana and the eastern border of Washington. Approximately 20.4% of the population served by BGH is 65 years of age and older. Additionally, 49.8% of the population served by BGH is female. The population of children served by BGH is approximately 25.8%, with 4.7% of these children being under the age of 5. Part VI, Line 5: Bonner General Hospital (BGH) has an ongoing and steadfast commitment to a mission that provides real and tangible benefits for our community. As a community-owned health care provider, our commitment is to improve the health of people in our region. We feel that one way to make improvements is to build partnerships with other agencies and institutions that serve the uninsured and underserved population of the communities we serve. By providing support to our local volunteer health clinic, we help in the delivery of medical care to the people in our community who have no other access to healthcare. BGH aims to prevent disease and injury, promote healthy habits, and improve quality of life in the communities we serve. We do this by offering many free education classes. These classes educate our community members on the health consequences of unhealthy habits, help people to understand their illnesses, encourage compliant behavior through medication, exercise and diet, and support those people who need help dealing with unfortunate circumstances in their lives. We also offer classroom space for others who provide support for community members dealing with problems such as addiction, terminal illnesses, and mental health problems. We are committed to building a strong workforce and ensuring there continues to be a strong workforce far into the future. We do this by working with educational institutions by providing scholarships, encouraging and supporting our employees to be mentors and proctors, and providing the clinical setting and supervision required in the education of nursing students of all levels, medical laboratory technologists, radiology technologists, pharmacists and pharmacy technologist, therapists, and physicians.The Organization's governing body is comprised of volunteer members who reside in the community. Medical staff privileges are extended to all qualified physicians in the community. Surplus funds are reinvested in facilities to improve patient care. The hospital operates an emergency room that is available to all, regardless of ability to pay. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Jonathan Klauke MD Orthopedic Surgeon 623075 0 57527 0 0 0 9900 0 16365 0 706867 0 0 0 Douglas Cipriano MD Orthopedic Surgeon 568669 0 0 0 0 0 9900 0 37406 0 615975 0 0 0 Brent Leedle MD Orthopedic Surgeon 572874 0 0 0 0 0 9900 0 7734 0 590508 0 0 0 Mark TorresMD Ophthalmologist 350002 0 0 0 0 0 0 0 4697 0 354699 0 0 0 Sheryl Rickard CEO (thru 12.15.23) 317421 0 0 0 0 0 22523 0 12351 0 352295 0 0 0 Stacey Good CMO 313920 0 0 0 0 0 6014 0 12381 0 332315 0 0 0 Morgan Morton Obstetrician Gynecologist 222926 0 0 0 0 0 6688 0 2803 0 232417 0 0 0 John Hennessy-CFO (thru 12.15.23)/CEO (Beg 12.15.23) 212306 0 0 0 0 0 6373 0 4106 0 222785 0 0 0 Becki Dotson CNO 150740 0 0 0 0 0 4700 0 16777 0 172217 0 0 0 Part I, Line 1a The determination of the discretionary expense for the CEO is to compensate for travel to meetings in lieu of the mileage reimbursement policy. This determination was made by the Board of Directors and has been in place for many years. A Idaho Health Facilities Authority 826051863 2016-07-07 11275327 Refunded 3/22/07 Note 0 0 0 A 3005419 11275327 277467 10997860 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 Schedule K, Part I, Bond Issues Refunded Revenue Note issued 3/22/07 and Panhandle State Bank Loan relating to the construction, acquisition and renovation of, and equipment for the Hospital. Molly Behrens Family Member of Officer 38417 Wages and Benefits 0 Form 990, Part III, line 3 Bonner General closed the Ears, Nose, and Throat clinic due to provider vacancy. Form 990, Part VI, Section A, line 1a The Bylaws allow for an Executive Committee. The Executive Committee consists of the Board Chair and three additional Board Members appointed by the Chair. The Chief of Staff will serve as an ex-officio, as needed. It meets and functions solely in an as needed capacity and acts upon those matters of importance. It is required to report its actions to the full governing Board. Form 990, Part VI, Section B, line 11b The draft Form 990 is reviewed by the CFO and CEO prior to filing. A copy of the Form 990 will be provided to the governing body prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers board members, officers, committee members or staff members who have a direct or indirect financial interest as defined in the conflict of interest policy, which is reviewed annually. The Compliance Officer is responsible for determining whether a conflict exists once disclosed. Each interested person has a duty to disclose immediately. In addition, annual conflict of interest statements are obtained from all interested persons. Persons with conflicts are restricted from involvement in the review or decision making. Violations of the conflict of interest policy will be investigated and the Board of Directors or Compliance committee shall take appropriate disciplinary or corrective action. Form 990, Part VI, Section B, line 15a Compensation is determined by use of the most recent Idaho Hospital Association CEO compensation survey published. In addition, comparison to the American College of Healthcare Executives compensation is referred to as necessary. The CFO compensation is reviewed by the CEO with the assistance of the HR Director using the Idaho Hospital Association survey and HFMA survey. Compensation is reviewed by independent persons. The organization follows the process described in Part VI, Line 15 on an annual basis. Form 990, Part VI, Section C, line 19 The Organization does not make its governing documents, conflict of interest policy, and financial statements available to the public. The financial statements are attached to the Form 990. Form 990, Part IX, line 11g Professional Fees: Program service expenses 1,787,419. Management and general expenses 120. Fundraising expenses 0. Total expenses 1,787,539. Contracted Services: Program service expenses 1,043,194. Management and general expenses 10,743. Fundraising expenses 0. Total expenses 1,053,937. Physician Fees: Program service expenses 2,292,316. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,292,316. Other Fees: Program service expenses 2,018,464. Management and general expenses 140,237. Fundraising expenses 0. Total expenses 2,158,701.