SAPPHIRE COMMUNITY HEALTH INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SAPPHIRE COMMUNITY HEALTH INC (EIN 81-0542716)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-08-08
- IRS object ID
- 202222209349300732
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-08-08T12:14:15-04:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 822385704 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Peterson CPA Group PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 5667 | AddressLine1Txt |
| City | Missoula | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59806 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810542716 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sapphire Community Health Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAPP | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 316 N Third St | AddressLine1Txt |
| City | Hamilton | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59840 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Janet Woodburn | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4065410032 | PhoneNum |
| Signature | 2022-08-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Janet | PersonFirstNm |
| Person Last | Woodburn | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dan Peterson | PreparerPersonNm |
| PTIN | P00910393 | PTIN |
| Phone | 4069261800 | PhoneNum |
| Preparation | 2022-08-08 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Janet Woodburn | PrincipalOfficerNm |
| Gross Receipts | $5,089,067 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sapphirechc.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | To provide quality healthcare services to medically underserved populations of our community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 49 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,001,233 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,732,293 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,412,331 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,350,380 | CYProgramServiceRevenueAmt |
| PY Investment Income | $5,115 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,394 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,418,679 | PYTotalRevenueAmt |
| CY Total Revenue | $5,089,067 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,468,327 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,075,463 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $863,049 | PYOtherExpensesAmt |
| CY Other Expenses | $1,148,190 | CYOtherExpensesAmt |
| PY Total Expenses | $3,331,376 | PYTotalExpensesAmt |
| CY Total Expenses | $4,223,653 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,087,303 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $865,414 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,745,124 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,595,030 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $689,182 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $673,674 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,055,942 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,921,356 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide quality healthcare services to medically underserved populations of our community. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,499,697 | ExpenseAmt |
| Revenue | $3,350,380 | RevenueAmt |
| Desc | To provide comprehensive primary and preventative healthcare services that will improve the health and status and decrease health disparities of the medically underserved population in Ravalli County, Montana. Sapphire Community Health served approximately 2,100 individuals in 2021 providing basic services including general primary medical care, DOT and sports physicals, immunizations and well child visits, vaccinations, screenings for cancer, on-going care for chronic illnesses, colorectal screening, dermatology procedures, and provididng social service information and referrals. Sapphire also served the community by offering free assistance applying for marketplace health insurance and Medicaid. | Desc |
| Total Program Service Expenses | $3,499,697 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (true) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 49 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | April VanTassel | PersonNm |
| Phone | 4065410032 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 316 N Third St | AddressLine1Txt |
| City | Hamilton | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59840 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Johanna Dreiling | ||||||||
| CMO | 36.00 | 0.00 | Yes (X) | $207,772 | $0 | $0 | ||
| Melanie Goodnight | ||||||||
| CNO | 40.00 | 0.00 | Yes (X) | $140,920 | $0 | $0 | ||
| Susan Devine | ||||||||
| Medical | 40.00 | 0.00 | $136,958 | $0 | $0 | Yes (X) | ||
| Janet Woodburn | ||||||||
| CEO | 40.00 | 0.00 | Yes (X) | $118,679 | $0 | $0 | ||
| Paul Shingledecker | ||||||||
| Medical | 20.00 | 0.00 | $115,566 | $0 | $0 | Yes (X) | ||
| Lauren Fowler | ||||||||
| Medical | 40.00 | 0.00 | $115,116 | $0 | $0 | Yes (X) | ||
| April VanTassel | ||||||||
| CFO | 40.00 | 0.00 | Yes (X) | $82,396 | $0 | $0 | ||
| George Corn | ||||||||
| Board Member | 0.75 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Carlotta Grandstaff | ||||||||
| Board Member | 0.75 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| J William Peters | ||||||||
| Board Member | 0.75 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Mara Arlington | ||||||||
| Board Member | 0.75 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Marissa Neyenhuis | ||||||||
| Board Member | 0.75 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Patty West | ||||||||
| Board Member | 0.75 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| Jim Morton | ||||||||
| Chairperson | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Judy Griffin | ||||||||
| Vice Chair | 0.75 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Dixie Stark | ||||||||
| Secretary and Treasurer | 0.75 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $917,407 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,702,900 | GovernmentGrantsAmt |
| All Other Contributions | $29,393 | AllOtherContributionsAmt |
| Total Contributions | $1,732,293 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Patient Services | 621300 | $3,099,759 | $3,099,759 |
| 340B Pharmacy | 621300 | $250,621 | $250,621 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,350,380 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,394 | TotalRevenueColumnAmt |
| Exclusion | $6,394 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,089,067 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,350,380 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,394 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $917,407 | TotalAmt |
| Program Services | $757,468 | ProgramServicesAmt |
| Management And General | $159,939 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,587,375 | TotalAmt |
| Program Services | $1,310,635 | ProgramServicesAmt |
| Management And General | $276,740 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,393 | TotalAmt |
| Program Services | $59,825 | ProgramServicesAmt |
| Management And General | $15,568 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,691 | TotalAmt |
| Program Services | $231,460 | ProgramServicesAmt |
| Management And General | $60,231 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,597 | TotalAmt |
| Program Services | $161,556 | ProgramServicesAmt |
| Management And General | $42,041 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,066 | TotalAmt |
| Program Services | $4,431 | ProgramServicesAmt |
| Management And General | $6,635 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,900 | TotalAmt |
| Program Services | $2,763 | ProgramServicesAmt |
| Management And General | $4,137 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $572,721 | TotalAmt |
| Program Services | $451,954 | ProgramServicesAmt |
| Management And General | $120,767 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,887 | TotalAmt |
| Program Services | $47,965 | ProgramServicesAmt |
| Management And General | $2,922 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,113 | TotalAmt |
| Program Services | $54,848 | ProgramServicesAmt |
| Management And General | $4,265 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,263 | TotalAmt |
| Program Services | $104,874 | ProgramServicesAmt |
| Management And General | $6,389 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,996 | TotalAmt |
| Program Services | $138,559 | ProgramServicesAmt |
| Management And General | $8,437 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,286 | TotalAmt |
| Program Services | $32,317 | ProgramServicesAmt |
| Management And General | $1,969 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,205 | TotalAmt |
| Program Services | $11,205 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,817 | TotalAmt |
| Program Services | $38,817 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,139 | TotalAmt |
| Program Services | $15,272 | ProgramServicesAmt |
| Management And General | $11,867 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Equipment Repairs and Maint | $14,329 | $12,939 | $1,390 |
| Dues and Subscriptions | $23,754 | $23,754 | |
| Uncollectible Charges | $25,343 | $25,343 | |
| Postage and Printing | $11,490 | $10,831 | $659 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,881 | TotalAmt |
| Program Services | $2,881 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,223,653 | TotalAmt |
| Program Services | $3,499,697 | ProgramServicesAmt |
| Management And General | $723,956 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,698 | BOYAmt |
| EOY | $1,322,203 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,500,000 | BOYAmt |
| EOY | $1,550,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,682 | BOYAmt |
| EOY | $57,612 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,774 | BOYAmt |
| EOY | $244,626 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $500 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $908,399 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $53,489 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $711,384 | BOYAmt |
| EOY | $854,910 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,586 | BOYAmt |
| EOY | $565,179 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,745,124 | BOYAmt |
| EOY | $4,595,030 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,907 | BOYAmt |
| EOY | $287,568 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,870 | BOYAmt |
| EOY | $93,472 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,405 | BOYAmt |
| EOY | $292,634 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $689,182 | BOYAmt |
| EOY | $673,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,036,541 | BOYAmt |
| EOY | $3,895,292 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,401 | BOYAmt |
| EOY | $26,064 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,055,942 | BOYAmt |
| EOY | $3,921,356 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,745,124 | BOYAmt |
| EOY | $4,595,030 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $865,414 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $801,131 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $890,640 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $997,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,001,233 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,732,293 | CurrentTaxYearAmt |
| Total | $6,422,512 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $801,131 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $890,640 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $997,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,001,233 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,732,293 | CurrentTaxYearAmt |
| Total | $6,422,512 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $6,422,512 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,004 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,155 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,394 | CurrentTaxYearAmt |
| Total | $14,600 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $6,437,112 | TotalSupportAmt |
| Public Support CY170 | 0.99770 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99850 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $702,837 | OtherCostOrOtherBasisAmt |
| Book Value | $702,837 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $205,562 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,489 | DepreciationAmt |
| Book Value | $152,073 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $854,910 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Construction in progress | Desc |
| Book Value | $565,179 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $565,179 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,089,067 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $5,089,067 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,089,067 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,223,653 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,223,653 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,223,653 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Footnote for uncertain tax position under FIN 48 (Part X) | FormAndLineReferenceDesc |
| Explanation | Sapphire is exempt from income taxes under provisions of Section 501(c)(3) of the Internal Revenue Code. This code enables Sapphire to accept donations that qualify as charitable donations to the donor. Sapphires increase in net assets is generally not subject to taxation. No provision for income tax has been recorded in the financial statements because Sapphire believes it had no income unrelated to its tax-exempt purpose in 2021 or 2020. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Johanna Dreiling | PersonNm |
| Title | CMO | TitleTxt |
| Base Compensation Filing Org | $207,772 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $207,772 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Related organization compensation method (Part I, line 3) | FormAndLineReferenceDesc |
| Explanation | Sapphire Community Health, Inc. used a recent compensation survey to establish pay levels for its CEO and Executive Director. The CEO and Executive Director enter into a written employment contract that is approved by the board of directors. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jim Morton CEO HRC Properties | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Lessor | RelationshipDescriptionTxt |
| Transaction | $88,710 | TransactionAmt |
| Transaction | Sapphire rents from HRC Properties | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Supplemental Information for Schedule L | FormAndLineReferenceDesc |
| Explanation | Sapphire Community Health, Inc. (a Montana nonprofit corporation) paid HRC Properties, Inc. (a Montana nonprofit corporation) $88,710 for rent during the year. Jim Morton, Sapphires Board Chair, is an Officer/Director of HRC Properties, Inc. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | The Finance Committee of the Board of Directors reviews the Form 990 and makes a recommendation to the Board of Directors regarding approval prior to filing. The full Board of Directors receives a copy of the Form 990 to review prior to filing. |
| Conflict of interest policy compliance Part VI line 12c | Board members sign a Standards of Conduct Form each year which discusses their fiduciary responsibilities, including their general responsibilities, standards for managing conflicts of interests, and disclosures concerning financial or other interests that create a potential or actual conflict of interest. |
| CEO executive director top management comp Part VI line 15a | The Leadership Team makes recommendations to the Board of Directors based on salary survey data. The Board of Directors approves compensation during the annual budget setting and approval process. |
| Other officer or key employee compensation Part VI line 15b | Compensation for other and key employees is based on a variety of metrics, including salary surveys, other providers, and the organizations overall financial condition and is approved during the annual budget approval process. |
| Governing documents etc available to public Part VI line 19 | All governing documents are available to the public upon request. |
| List of other fees for services expenses Part IX line 11g | Management Consulting $201,412Laboratory & Medical Services $371,309Total Other Fees for Services $572,721 |