NAVAJO HEALTH FOUNDATION-SAGE MEMORIAL HOSPITAL INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NAVAJO HEALTH FOUNDATION-SAGE MEMORIAL HOSPITAL INC (EIN 23-7314364)
- Tax period
- 2017-10-01 to 2018-09-30
- Filed
- 2019-08-15
- IRS object ID
- 201912279349303706
- Schema version
- 2017v2.3
- 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 | 2019-08-15T17:34:50-05:00 | ReturnTs |
| Tax Period End | 2018-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 430765316 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RUBINBROWN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5851 W CHARLESTON BLVD | AddressLine1Txt |
| City | LAS VEGAS | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89146 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237314364 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAVAJO HEALTH FOUNDATION - SAGE MEMORIAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NAVA | BusinessNameControlTxt |
| Phone | 9287554500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 457 | AddressLine1Txt |
| City | GANADO | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 86505 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL KATIGBAK | PersonNm |
| Person Title | INTERIM CFO | PersonTitleTxt |
| Phone | 9287554500 | PhoneNum |
| Signature | 2019-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HEATHER GRECH | PreparerPersonNm |
| PTIN | P00165182 | PTIN |
| Phone | 7028789788 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.234.153.165 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-08-15 | IPDt |
| IP Tm | 16:55:10 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | FF1F382E797EE3D05EABFF84EF05A331996E6977 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 157E94362D87AD908323791A79CDD36DEF7C5F04 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL KATIGBAK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 457 | AddressLine1Txt |
| City | GANADO | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 86505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $49,439,475 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SAGEMEMORIAL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE QUALITY HEALTHCARE SERVICES IN A FISCALLY RESPONSIBLE MANNER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 225 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $428,929 | PYContributionsGrantsAmt |
| CY Contributions Grants | $72,017 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $121,091,212 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $48,816,220 | CYProgramServiceRevenueAmt |
| PY Investment Income | $278,582 | PYInvestmentIncomeAmt |
| CY Investment Income | $327,079 | CYInvestmentIncomeAmt |
| PY Other Revenue | $196,504 | PYOtherRevenueAmt |
| CY Other Revenue | $206,413 | CYOtherRevenueAmt |
| PY Total Revenue | $121,995,227 | PYTotalRevenueAmt |
| CY Total Revenue | $49,421,729 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,246,714 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,450,050 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $32,084,690 | PYOtherExpensesAmt |
| CY Other Expenses | $40,104,758 | CYOtherExpensesAmt |
| PY Total Expenses | $42,331,404 | PYTotalExpensesAmt |
| CY Total Expenses | $50,554,808 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $79,663,823 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,133,079 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $143,611,255 | TotalAssetsBOYAmt |
| Total Assets EOY | $140,195,449 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,544,889 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,262,162 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $136,066,366 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $134,933,287 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR MISSION IS TO PROVIDE QUALITY PATIENT CARE IN A FISCALLY RESPONSIBLE MANNER FOCUSING ON THE PATIENTS PHYSICAL, SOCIAL AND SPIRITUAL WELL-BEING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $43,552,165 | ExpenseAmt |
| Revenue | $48,816,220 | RevenueAmt |
| Desc | NAVAJO HEALTH FOUNDATION-SAGE MEMORIAL HOSPITAL CONTRACTED WITH INDIAN HEALTH SERVICES WITH A SELF-DETERMINATION CONTRACT WHICH PROVIDED CARE TO INPATIENTS, OUTPATIENTS, ER PATIENTS, DENTAL, PHYSIOTHERAPY, BEHAVIORIAL HEALTH, OPTOMETRY AND RADIOLOGY. SAGE MEMORIAL HOSPITAL SERVES PRIMARILY MEMBERS OF THE NAVAJO NATION. SAGE MEMORIAL HOSPITAL ALSO ADMINISTERED SPECIAL DIABETES PREVENTION AND TREATMENT FOR NAVAJOS. THE ORGANIZATION HAS DEVELOPED A PUBLIC HEALTH AND SOCIAL SERVICES EMERGENCY RESPONSE PLAN. | Desc |
| Total Program Service Expenses | $43,552,165 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | Yes (1) | OperateHospitalInd |
| Audited Financial Stmt Att | Yes (1) | AuditedFinancialStmtAttInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | Yes (1) | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 242 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 225 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | Yes (1) | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MIKE KATIGBAK INTERIM CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9287554500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 457 | AddressLine1Txt |
| City | GANADO | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 86505 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MAYBELLE KELEWOOD | |||||||
| BOARD TREASURER | 2.00 | Yes (X) | Yes (X) | $21,500 | $0 | $0 | |
| ANDREW SIMPSON | |||||||
| BOARD MEMBR | 2.00 | Yes (X) | $21,500 | $0 | $0 | ||
| LINDA S YAZZIE | |||||||
| BOARD VICE CHAIRPERSON THROUGH MARCH 2018 | 2.00 | Yes (X) | Yes (X) | $22,500 | $0 | $0 | |
| STENSON WAUNEKA | |||||||
| BOARD CHAIRPERSON | 5.00 | Yes (X) | Yes (X) | $42,000 | $0 | $0 | |
| JOYCE MOORE | |||||||
| BOARD MEMBER | 2.00 | Yes (X) | $20,000 | $0 | $0 | ||
| RAY ANN TERRY | |||||||
| BOARD SECRETARY | 2.00 | Yes (X) | Yes (X) | $21,500 | $0 | $0 | |
| CHANNARONG JARUVANGSANTI | |||||||
| PHARMACIST | 40.00 | $171,472 | $0 | $0 | Yes (X) | ||
| THERESA HENSLER | |||||||
| PHARMACIST | 40.00 | $160,450 | $0 | $0 | Yes (X) | ||
| MICHAEL NGUYEN | |||||||
| PHARMACIST | 40.00 | $143,639 | $0 | $0 | Yes (X) | ||
| PIO M SIAN | |||||||
| PHYSICIAN | 40.00 | $262,747 | $0 | $0 | Yes (X) | ||
| PAUL E HABENER | |||||||
| PHYSICIAN | 40.00 | $148,781 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,036,089 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RAZAGHI HEALTHCARE | |||||
| 7150 E CAMELBACK RD SUITE 444 | SCOTTSDALE | AZ | 85251 | MANAGEMENT SERVICES | $11,637,539 |
| AB STAFFING SOLUTIONS | |||||
| 2680 S VAL VISTA 152 | GILBERT | AZ | 85295 | STAFFING | $1,623,898 |
| MANAGEMENT HEALTH SYSTEMS INC | |||||
| 1580 SAWGRASS CORPORATE PKWY SUITE | SUNRISE | FL | 33323 | STAFFING | $1,533,216 |
| BARTON ASSOCIATES INC | |||||
| PO BOX 417844 | BOSTON | MA | 02241 | STAFFING | $1,465,793 |
| AYA HEALTHCARE | |||||
| 5930 CORNERSTONE CT WEST 300 | SAN DIEGO | CA | 92121 | STAFFING | $837,719 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 21 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $72,017 | AllOtherContributionsAmt |
| Total Contributions | $72,017 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ISDEAA REVENUE | 900099 | $29,761,640 | $29,761,640 |
| NET PATIENT REVENUE | 900099 | $18,569,816 | $18,569,816 |
| OTHER REVENUES | 900099 | $484,764 | $484,764 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $48,816,220 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $327,079 | TotalRevenueColumnAmt |
| Exclusion | $327,079 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $224,159 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,746 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $206,413 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $206,413 | TotalRevenueColumnAmt |
| Exclusion | $206,413 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,421,729 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,816,220 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $533,492 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,148,630 | TotalAmt |
| Program Services | $8,451,508 | ProgramServicesAmt |
| Management And General | $697,122 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,234 | TotalAmt |
| Program Services | $98,160 | ProgramServicesAmt |
| Management And General | $8,074 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $597,050 | TotalAmt |
| Program Services | $551,674 | ProgramServicesAmt |
| Management And General | $45,376 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $598,136 | TotalAmt |
| Program Services | $552,558 | ProgramServicesAmt |
| Management And General | $45,578 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,904,652 | TotalAmt |
| Program Services | $9,033,256 | ProgramServicesAmt |
| Management And General | $3,871,396 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $684,141 | TotalAmt |
| Program Services | $478,899 | ProgramServicesAmt |
| Management And General | $205,242 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $699,580 | TotalAmt |
| Program Services | $489,706 | ProgramServicesAmt |
| Management And General | $209,874 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,956,480 | TotalAmt |
| Program Services | $12,647,254 | ProgramServicesAmt |
| Management And General | $309,226 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,672 | TotalAmt |
| Program Services | $169,196 | ProgramServicesAmt |
| Management And General | $62,476 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,394,813 | TotalAmt |
| Program Services | $1,040,254 | ProgramServicesAmt |
| Management And General | $354,559 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,909 | TotalAmt |
| Program Services | $181,236 | ProgramServicesAmt |
| Management And General | $77,673 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $464,654 | TotalAmt |
| Program Services | $325,258 | ProgramServicesAmt |
| Management And General | $139,396 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $401,912 | TotalAmt |
| Program Services | $310,957 | ProgramServicesAmt |
| Management And General | $90,955 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,210 | TotalAmt |
| Program Services | $198,803 | ProgramServicesAmt |
| Management And General | $84,407 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,566 | TotalAmt |
| Management And General | $162,566 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $838,124 | TotalAmt |
| Program Services | $712,405 | ProgramServicesAmt |
| Management And General | $125,719 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,118 | TotalAmt |
| Program Services | $331,537 | ProgramServicesAmt |
| Management And General | $53,581 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUPPLIES AND PHARMACEUT | $3,139,393 | $3,060,183 | $79,210 |
| CONTRACT HEALTH SERVICE | $2,666,810 | $2,666,810 | |
| PURCHASED SERVICES | $1,788,004 | $1,537,755 | $250,249 |
| BAD DEBT EXPENSE | $122,818 | $122,818 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $721,902 | TotalAmt |
| Program Services | $591,938 | ProgramServicesAmt |
| Management And General | $129,964 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,554,808 | TotalAmt |
| Program Services | $43,552,165 | ProgramServicesAmt |
| Management And General | $7,002,643 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,966 | BOYAmt |
| EOY | $1,704,428 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,243,276 | BOYAmt |
| EOY | $95,594,578 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,500,000 | BOYAmt |
| EOY | $321,117 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,287,075 | BOYAmt |
| EOY | $1,577,737 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $317,230 | BOYAmt |
| EOY | $409,338 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,375 | BOYAmt |
| EOY | $519,653 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,527,558 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,467,774 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,379,401 | BOYAmt |
| EOY | $6,059,784 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,179,917 | BOYAmt |
| EOY | $31,367,531 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,015 | BOYAmt |
| EOY | $2,641,283 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,611,255 | BOYAmt |
| EOY | $140,195,449 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,466,206 | BOYAmt |
| EOY | $4,917,645 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,758 | BOYAmt |
| EOY | $300,883 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,925 | BOYAmt |
| EOY | $43,634 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,544,889 | BOYAmt |
| EOY | $5,262,162 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,359,037 | BOYAmt |
| EOY | $133,219,846 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,105,420 | BOYAmt |
| EOY | $1,111,534 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $601,909 | BOYAmt |
| EOY | $601,907 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,066,366 | BOYAmt |
| EOY | $134,933,287 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,611,255 | BOYAmt |
| EOY | $140,195,449 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,133,079 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $803,062 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $6,113 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $809,175 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $792,938 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $10,124 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $803,062 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $769,772 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $23,166 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $792,938 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $767,958 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,814 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $769,772 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $761,219 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $6,739 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $767,958 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.75000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,000 | OtherCostOrOtherBasisAmt |
| Book Value | $26,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,831,783 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,174,748 | DepreciationAmt |
| Book Value | $3,657,035 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,669,775 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,293,026 | DepreciationAmt |
| Book Value | $2,376,749 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,059,784 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| HOUSING DEPOSITS | $14,132 |
| OTHER LIABILITIES | $29,502 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $43,634 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $48,986,092 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$108,558 | OtherRevenueAmt |
| Revenue Not Reported | -$108,558 | RevenueNotReportedAmt |
| Revenue Subtotal | $49,094,650 | RevenueSubtotalAmt |
| Other Revenues Not Included | $327,079 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $327,079 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $49,421,729 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $50,446,248 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $50,446,248 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $108,560 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $108,560 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $50,554,808 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | HUBBELL'S TRADING POST MANAGES ALL COLLECTIONS, OBJECTS AND ARTIFACTS IN ACCORDANCE WITH PROPER MUSEUM STANDARDS AND CONDITIONS. |
| PART V, LINE 4: | THE ENDOWMENT CONSISTS OF SCANDLING MEMORIAL SCHOLARSHIP FUNDS ESTABLISHED TO PROVIDE FINANCIAL SCHOLARSHIP OPPORTUNITIES FOR FULL-TIME NAVAJO COLLEGE STUDENTS. |
| PART X, LINE 2: | FINANCIAL STATEMENT FOOTNOTE 1 PAGE 13 - THE HOSPITAL BELIEVES THAT IT IS IN SUBSTANTIAL COMPLIANCE WITH ALL IRS TAX REGULATIONS AS OF SEPTEMBER 30, 2018, AND THEREFORE HAS NOT RECORDED ANY UNRECOGNIZED TAX BENEFIT OR LIABILITIES FOR INCOME TAXES. SPECIFICALLY, HOSPITAL IS DISCLOSING AN EXCESS BENEFIT TRANSACTION THAT IS ALSO THE SUBJECT OF ONGOING FEDERAL LITIGATION ALLEGING FRAUD, RACKETEERING, CONSPIRACY AND UNLAWFUL TAKING OF $10.8 MILLION AS DESCRIBED MORE THOROUGHLY IN SCHEDULE O HEREIN. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE CLASSIFIED AS REDUCTION OF INCOME ON FINANCIAL STATEMENT -122,818. RENTAL EXPENSE REPORTED AS EXPENSE ON FINANCIAL STATEMENT 17,746. OTHER CLASSIFICATION DIFFERENCES -3,486. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INVESTMENT INCOME INCLUDED AS OTHER INCOME ON FINANCIAL STATEMENT 320,966. TEMPORARILY RESTRICTED INCOME 6,113. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT EXPENSE CLASSIFIED AS REDUCTION OF INCOME ON FINANCIAL STATEMENTS 122,817. RENTAL EXPENSE REPORTED AS EXPENSE ON FINANCIAL STATEMENT -17,746. OTHER CLASSIFICATION DIFFERENCES 3,489. |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (1) | FinancialAssistancePolicyInd |
| Written Policy | Yes (1) | WrittenPolicyInd |
| FPG Reference Free Care | 0 | FPGReferenceFreeCareInd |
| FPG Reference Discounted Care | 0 | FPGReferenceDiscountedCareInd |
| Free Care Medically Indigent | 0 | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | 0 | FinancialAssistanceBudgetInd |
| Annual Community Bnft Report | 0 | AnnualCommunityBnftReportInd |
| Bad Debt Expense Reported | Yes (1) | BadDebtExpenseReportedInd |
| Bad Debt Expense | $122,818 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $0 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $3,668,172 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $3,704,601 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | -$36,429 | MedicareSurplusOrShortfallAmt |
Costing Methodology Used CostingMethodologyUsedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cost Accounting System | Yes (X) | CostAccountingSystemInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | 0 | WrittenDebtCollectionPolicyInd |
| Hospital Facilities | 1 | HospitalFacilitiesCnt |
Hospital Facilities HospitalFacilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NAVAJO HEALTH FOUNDATIONSAGE MEMORIAL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 457 | AddressLine1Txt |
| City | GANADO | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 86505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Website Address | WWW.SAGEMEMORIAL.ORG | WebsiteAddressTxt |
| Licensed Hospital | Yes (X) | LicensedHospitalInd |
| General Medical And Surgical | Yes (X) | GeneralMedicalAndSurgicalInd |
| Critical Access Hospital | Yes (X) | CriticalAccessHospitalInd |
| Emergency Room24 Hrs | Yes (X) | EmergencyRoom24HrsInd |
| Other | DENTAL AND OPTOMOLOGY | OtherDesc |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAGE MEMORIAL HOSPITAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
| First Licensed CY Or PY | 0 | FirstLicensedCYOrPYInd |
| Tax Exempt Hospital CY Or PY | 0 | TaxExemptHospitalCYOrPYInd |
| CHNA Conducted | Yes (1) | CHNAConductedInd |
| Community Definition | Yes (X) | CommunityDefinitionInd |
| Community Demographics | Yes (X) | CommunityDemographicsInd |
| Existing Resources | Yes (X) | ExistingResourcesInd |
| How Data Obtained | Yes (X) | HowDataObtainedInd |
| Community Health Needs | Yes (X) | CommunityHealthNeedsInd |
| Other Health Issues | Yes (X) | OtherHealthIssuesInd |
| Community Hlth Needs Id Process | Yes (X) | CommunityHlthNeedsIdProcessInd |
| Consulting Process | Yes (X) | ConsultingProcessInd |
| Prior CHNA Impact | Yes (X) | PriorCHNAImpactInd |
| CHNA Conducted | 15 | CHNAConductedYr |
| Take Into Account Others Input | Yes (1) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | 0 | CHNAConductedWithOtherFcltsInd |
| CHNA Conducted With Non Fclts | 0 | CHNAConductedWithNonFcltsInd |
| CHNA Report Widely Available | Yes (1) | CHNAReportWidelyAvailableInd |
| Paper Copy Public Inspection | Yes (X) | PaperCopyPublicInspectionInd |
| Rpt Available Thru Other Method | Yes (X) | RptAvailableThruOtherMethodInd |
| Implementation Strategy Adopt | Yes (1) | ImplementationStrategyAdoptInd |
| Implementation Strategy Adpt | 15 | ImplementationStrategyAdptYr |
| Strategy Posted Website | 0 | StrategyPostedWebsiteInd |
| Strategy Attached | 0 | StrategyAttachedInd |
| Organization Incur Excise Tax | 0 | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (1) | EligCriteriaExplainedInd |
| Explained Basis | Yes (1) | ExplainedBasisInd |
| App Financial Asst Expln | Yes (1) | AppFinancialAsstExplnInd |
| Includes Publicity Measures | Yes (1) | IncludesPublicityMeasuresInd |
| FAP Avlbl On Request No Charge | Yes (X) | FAPAvlblOnRequestNoChargeInd |
| FAP Actions On Nonpayment | 0 | FAPActionsOnNonpaymentInd |
| Collection Activities | 0 | CollectionActivitiesInd |
| Nondis Emergency Care Policy | Yes (1) | NondisEmergencyCarePolicyInd |
| Amounts Generally Billed | 0 | AmountsGenerallyBilledInd |
| Gross Charges | 0 | GrossChargesInd |
Supplemental Information SupplementalInformationGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SAGE MEMORIAL HOSPITAL | PART V, SECTION B, LINE 5: SAGE MEMORIAL HOSPITAL ("SMH") ASSEMBLED AN ASSESSMENT TEAM CONSISTING OF HOSPITAL ADMINISTRATION AND EXECUTIVE LEADERSHIP, PUBLIC HEALTH PROFESSIONALS, AND CLINICAL STAFF. THE TEAM CONDUCTED SURVEYS, INTERVIEWS AND FOCUS GROUPS AND RESEARCHED SECONDARY DATA SOURCES TO OBTAIN RELEVANT COMMUNITY HEALTH INFORMATION. THIS INFORMATION WAS THEN ANALYZED AND CROSS-REFERENCED TO PUBLIC DATABASES TO IDENTIFY THE TOP HEALTH CARE NEEDS OF THE COMMUNITY.THE TEAM TOOK A COMPREHENSIVE APPROACH TO ASSESSING THE NEEDS. FIRST THEY ENGAGED WITH THE COMMUNITY TO CAPTURE INPUT ABOUT HEALTH NEEDS AND FACTORS AFFECTING THE ACCESS AND DELIVERY OF HEALTH CARE SERVICES IN THE REGION. THE ASSESSMENT TEAM INDENTIFIED 2 GROUPS TO REPRESENT THE COMMUNITY'S HEALTH INTEREST. (1) INDIVIDUAL MEMBERS OF THE COMMUNITY AND (2) SAGE'S BOARD OF DIRECTORS WHO ARE ALSO COMMUNITY MEMBERS OF THE NAVAJO NATION. THESE GROUPS PARTICIPATED IN SURVEYS AND FOCUS GROUPS COORDINATED BY ASSESSMENT TEAM MEMBERS WITH PUBLIC HEALTH EXPERTISE. THE TEAM ALSO RESEARCHED SECONDARY DATA SOURCES TO BETTER UNDERSTAND THE DEMOGRAPHICS OF THE COMMUNITY AND ASSOCIATED HEALTH ISSUES. THE RESULTS WERE ANALYZED AND REVIEWED WITH THE SMH EXECUTIVE TEAM, MEDICAL STAFF AND PUBLIC HEALTH EXPERTS IN ORDER TO IDENTIFY AND PRIORITZE THE COMMUNITY'S HEALTH NEEDS. |
| SAGE MEMORIAL HOSPITAL | PART V, SECTION B, LINE 7D: PAMPHLETS DISTRIBUTED IN THE LOCAL COMMUNITY. |
| SAGE MEMORIAL HOSPITAL | PART V, SECTION B, LINE 11: THE HOSPITAL HAS IDENTIFIED AND PRIORITIZED SIGNIFICANT NEEDS OF THE COMMUNITY. TO ADDRESS THE NEEDS, THE HOSPITAL IS EXPANDING BEHAVIORAL HEALTH SERVICES, INCLUDING IMPLEMENTING AN OUTREACH PROGRAM AND COLLABORATING WITH SCHOOLS; EXPANDING PUBLIC IMMUNIZATION PROGRAMS, NUTRITIONAL EDUCATION PROGRAMS AND EXPANDING CAPACITY FOR PEDIATRIC SERVICES; CONTINUE TO EDUCATE COMMUNITY ABOUT DIABETES AND INCREASE COMMUNITY ACTIVITIES, DEVELOP A WELLNESS PROGRAM, AND EXPAND HEALTH SCREENINGS; EXPAND ACCESSIBILITY TO HEALTHCARE SERVICES AND COORDINATE PATIENT HOME VISITS AND EXPAND ER SERVICES ALONG WITH A FOCUS ON RECRUITING AND TRAINING IN ALL AREAS. LONG TERM PLANS INCLUDE AN OUTPATIENT MEDICAL CENTER AND NEW HOSPITAL. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 4 | FacilityNum |
Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp
Oth Hlth Care Fclts OthHlthCareFcltsGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | FacilityFacilityTxt |
|---|---|---|---|---|
| 1 - OUTPATIENT CLINIC | ||||
| PO BOX 457 | GANADO | AZ | 86505 | OUTPATIENT SERVICES |
| 2 - SPECIALITY CLINIC | ||||
| PO BOX 457 | GANADO | AZ | 86505 | CARDIOLOGY AND ECHO |
| 3 - DENTAL CLINIC | ||||
| PO BOX 457 | GANADO | AZ | 86505 | DENTAL SERVICES |
| 4 - GREASEWOOD CLINIC | ||||
| PO BOX 457 | GANADO | AZ | 86505 | DENTAL AND OUTPATIENT SERVICES |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3C: | THE ORGANIZATION PRIMARILY SERVICES MEMBERS OF THE NAVAJO NATION. UNDER AGREEMENTS WITH INDIAN HEALTH SERVICES, IF TRIBAL MEMBERS DO NOT HAVE INSURANCE AND/OR ARE NOT ELIGIBLE FOR MEDICARE OR MEDICAID, THE HOSPITAL BEARS THE COST OF PROVIDING MEDICAL SERVICES. PRIOR TO COVERING THE COSTS, THE HOSPITAL VERIFIES ALL ALTERNATIVE INSURANCE OPTIONS HAVE BEEN APPLIED FOR AND OBTAINS PROOF OF INDIAN HERITAGE. |
| PART III, LINE 4: | FINANCIAL STATEMENT FOOTNOTE 1 PAGE 9 - THE CARRYING AMOUNT OF PATIENT RECEIVABLES IS REDUCED BY A VALUATION ALLOWANCE THAT REFLECTS MANAGEMENT'S BEST ESTIMATE OF AMOUNTS THAT WILL NOT BE COLLECTED FROM PATIENTS AND THIRD-PARTY PAYORS. MANAGEMENT REVIEWS PATIENT RECEIVABLES BY PAYOR CLASS AND APPLIES PERCENTAGES TO DETERMINE ESTIMATED AMOUNTS THAT WILL NOT BE COLLECTED FROM THIRD PARTIES UNDER CONTRACTUAL AGREEMENTS AND AMOUNTS THAT WILL NOT BE COLLECTED FROM PATIENTS DUE TO BAD DEBTS. MANAGEMENT CONSIDERS HISTORICAL WRITE OFF AND RECOVERY INFORMATION IN DETERMINING THE ESTIMATED BAD DEBT PROVISION. THE DIFFERENCE BETWEEN THE AMOUNTS BILLED AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE VALUATION ALLOWANCE. |
| PART III, LINE 8: | IT IS A COMMUNITY BENEFIT FOR THE HOSPITAL TO PROVIDE SERVICES REGARDLESS OF MEDICARE SURPLUS OR SHORTFALL. THE SOURCE USED IS MEDICARE'S COST REPORT COMPLETED BY THE HOSPITAL FOR FISCAL YEAR END 2017. |
| PART VI, LINE 2: | THE HOSPITAL CONDUCTED ITS MOST RECENT COMMUNITY HEALTH NEEDS ASSESSMENT DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2016 (TAX YEAR 2015). THE HOSPITAL IS IN THE PROCESS OF COMPLETING A NEW COMMUNITY HEALTH NEEDS ASSESSMENT. |
| PART VI, LINE 3: | UPON ADMITTANCE, PATIENTS ARE INFORMED OF THE POLICIES, EDUCATED ON THE VARIOUS ASSISTANCE PROGRAMS AVAILABLE AND THEY ARE GIVEN FORMS TO ASSIST IN COMPLETING FINANCIAL ASSISTANCE PAPERWORK. THE EMPLOYEES IN ADMITTING HAVE A CHECKLIST OF INFORMATION AND FORMS THEY ARE TO PROVIDE TO THE PATIENTS. |
| PART VI, LINE 4: | THE ORGANIZATION PRIMARILY SERVICES THE MEMBERS OF THE NAVAJO NATION AND OTHER RESIDENTS OF GRAZING DISTRICT 17 AND THE NAZLINI CHAPTER LOCATED WITHIN THE STATE OF ARIZONA. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHANNARONG JARUVANGSANTI | ||||||||||||||
| PHARMACIST | $171,472 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $171,472 | $0 | $0 | $0 |
| THERESA HENSLER | ||||||||||||||
| PHARMACIST | $160,450 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $160,450 | $0 | $0 | $0 |
| PIO M SIAN | ||||||||||||||
| PHYSICIAN | $262,747 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $262,747 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | DUE TO LIMITED HOUSING AVAILABLE IN THE AREA, THE ORGANIZATION OFFERS HOUSING ON PROPERTY FOR A MONTHLY RENTAL FEE. | ExplanationTxt |
Schedule L IRS990ScheduleL
Disqualified Person Ex Bnft Tr DisqualifiedPersonExBnftTrGrp (3 entries)
| Rln Disqualified Person OrgRlnDisqualifiedPersonOrgTxt | TransactionTransactionDesc | Transaction CorrectedTransactionCorrectedInd |
|---|---|---|
| RAZAGHI HEALTHCARE | ||
| MANAGEMENT COMPANY | $10,855,134 UNAUTHORIZED AND UNAPPROVED ACH PAYMENT TO RAZAGHI HEALTHCARE UNDER GUISE OF MANAGEMENT CONTRACT DISPUTE PAYMENT AS DISCLOSED IN SCHEDULE O | 0 |
| AHMAD RAZAGHI | ||
| CEO/RH OWNER/PRESIDENT | SAME AS THE DESCRIPTION OF TRANSACTION FOR RAZAGHI HEALTHCARE | 0 |
| TAUSIF HASAN | ||
| CONTRACTED CFO VIA RH | SAME AS THE DESCRIPTION OF TRANSACTION FOR RAZAGHI HEALTHCARE | 0 |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| RAZAGHI DEVELOPMENT COMPANY DBA RAZAGHI HEALTHCARE LLC | |||
| OFFICERS AND KEY EMPLOYEES WORK FOR RAZAGHI HEALTHCARE, LLC | $6,075,245 | RAZAGHI HEALTHCARE LLC ("RH") MANAGED HOSPITAL OPERATIONS UNDER A MANAGEMENT CONTRACT, AS FURTHER DISCLOSED IN PART VI, SECTION A, LINE 3. UNDER THE CONTRACT, RH HAD THE AUTHORITY AND RESPONSIBILITY TO OVERSEE THE SUPERVISION AND EFFECTIVE MANAGEMENT OF THE BUSINESS OPERATIONS OF THE HOSPITAL. THE CEO, AHMAD RAZAGHI, CFO, TAUSIF HASAN, AND OTHER KEY EMPLOYEES WERE EMPLOYED BY RH THROUGH AUGUST 2018 WHEN THE MANAGEMENT AGREEMENT ENDED. RH RECEIVED AN HOURLY RATE FOR THE PERSONNEL IT PROVIDED DEPENDING ON THE TYPE OF SERVICE PROVIDED BY THE INDIVIDUAL IN ADDITION TO A MANAGEMENT SERVICE FEE FOR PERFORMING SUCH SERVICES. THE MANAGEMENT AGREEMENT IS CURRENTLY THE SUBJECT OF ONGOING FEDERAL LITIGATION DESCRIBED IN MORE DETAIL IN SCHEDULE O HEREIN. THE HOSPITAL WILL CONTINUE TO WORK WITH ITS LEGAL AND TAX ADVISORS FOR COMPLIANCE WITH ALL REGULATORY AUTHORITIES. | 0 |
| AHMAD RAZAGHI | |||
| CEO/RH OWNER/PRESIDENT | PART OF ABOVE | 0 | |
| TAUSIF HASAN | |||
| CONTRACTED CFO VIA RH | PART OF ABOVE | 0 | |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION CONTRACTED WITH RAZAGHI DEVELOPMENT COMPANY DBA RAZAGHI HEALTHCARE LLC ("RH") TO MANAGE HOSPITAL OPERATIONS UNDER A MANAGEMENT AGREEMENT. THE SECOND AMENDED MANAGEMENT AGREEMENT BECAME EFFECTIVE JUNE 16, 2017 AND INCLUDED AN EXPIRATION DATE OF SEPTEMBER 30, 2025 BUT ENDED IN AUGUST 2018 AS FURTHER EXPLAINED BELOW. ACCORDING TO THE SECOND AMENDED MANAGEMENT AGREEMENT, ALL MATTERS REQUIRING PROFESSIONAL MEDICAL JUDGMENT REMAINED THE RESPONSIBILITY OF THE HOSPITAL'S MEDICAL STAFF AND PROFESSIONALS. RH HAD THE AUTHORITY AND RESPONSIBILITY TO OVERSEE THE SUPERVISION AND EFFECTIVE MANAGEMENT OF THE DAY-TO-DAY BUSINESS OPERATIONS OF THE HOSPITAL. ADDITIONALLY, RH WAS REQUIRED TO PERFORM THE DUTIES AND RESPONSIBILITIES OF THE CHIEF EXECUTIVE OFFICER, INCLUDING PERSONNEL RECRUITMENT, HIRING, PROMOTION, DISCIPLINING, AND FIRING. THE AGREEMENT ENDED IN AUGUST 2018 AND THE HOSPITAL FILED A CIVIL RICO COMPLAINT IN THE UNITED STATES DISTRICT COURT, DISTRICT OF NEVADA ALLEGING THAT RH COMMITTED FEDERAL AND STATE RACKETEERING AND CONSPIRACY VIOLATIONS AND COMPLETED AN UNLAWFUL AND FRAUDULENT TAKING OF FUNDS UNDER THE GUISE OF A MANAGEMENT AGREEMENT DISPUTE. |
| FORM 990, PART VI, SECTION A, LINE 5 | THE HOSPITAL HAD A MANAGEMENT AGREEMENT WITH RAZAGHI DEVELOPMENT COMPANY DBA RAZAGHI HEALTHCARE ("RH") THAT WAS SCHEDULED TO EXPIRE IN SEPTEMBER 2025 BUT WAS ENDED IN AUGUST 2018. IN AUGUST 2018, RH TOOK $10,855,134 UNDER THE GUISE OF A MANGEMENT AGREEMENT DISPUTE. THE TRANSACTION WAS NOT APPROVED BY THE BOARD. THE HOSPITAL HAS FILED A CIVIL RICO COMPLAINT IN THE UNITED STATES DISTRICT COURT, DISTRICT OF NEVADA ALLEGING THAT RH COMMITTED FEDERAL AND STATE RACKETEERING AND CONSPIRACY VIOLATIONS AND COMPLETED AN UNLAWFUL AND FRAUDULENT TAKING OF THE FUNDS. THE COMPLAINT IS SEEKING COMPENSATORY AND PUNITIVE DAMAGES AND EMERGENCY INJUCTIVE RELIEF AGAINST RH, AHMAD RAZAGHI (RH'S OWNER), INDIVIDUALLY, AND TAUSIF HASAN, THE FORMER CFO CONTRACTED THROUGH THE RH MANAGEMENT AGREEMENT. IT IS THE HOSPITAL'S POSITION THAT THE $10.8 MILLION UNAUTHORIZED AND UNAPPROVED ACH WAS FRAUDULENT AND WAS PART OF A CIVIL CONSPIRACY AND THAT AHMAD RAZAGHI AND TAUSIF HASAN BREACHED THEIR FIDUCIARY DUTIES. THE HOSPITAL BELIEVES HAD THERE BEEN A BREACH OF THE MANAGEMENT CONTRACT, THE HOSPITAL SHOULD HAVE BEEN GIVEN A 30 DAY CURE PERIOD AS REQUIRED BY THE CONTRACT AND THAT ANY CONTRACT TERMINATION PAYMENT SHOULD HAVE BEEN CALCULATED PURSUANT TO THE CONTRACT AND APPROVED BY THE BOARD PRIOR TO PAYMENT AND THE FUNDING OF SUCH PAYMENT WOULD HAVE BEEN PAID THROUGH THE RESTRICTED ESCROW ACCOUNT AS DESCRIBED IN AN ESCROW AGREEMENT EXECUTED WITH RESPECT TO THE MANAGEMENT AGREEMENT. INSTEAD OF ARBRITRATION, RH CHOSE TO UNILATERLLY PAY ITSELF $10.8 MILLION WITH MEDICAID (FEDERAL AND STATE FUNDS) WITHOUT THE GOVERNING BOARD'S VERBAL OR WRITTEN APPROVAL. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE BOARD DID NOT HAVE FORMAL COMMITTEE'S WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | A SUBSTANTIALLY REVISED DRAFT VERSION OF FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO THE FILING OF FORM 990. SUBSEQUENT ADDITIONAL DUE DILIGENCE WITH HOSPITAL LEGAL AND TAX ADVISORS ARE UNDERTAKEN BY THE CFO AND HOSPITAL MANAGEMENT IN ORDER TO COMPLETE AND SUBMIT THE FINAL 990. |
| FORM 990, PART VI, SECTION B, LINE 12 | QUESTION 12A - BOARD OF DIRECTORS ARE REQUIRED TO COMPLY WITH THE HOSPITAL'S BYLAWS THAT INCLUDE A CONFLICT OF INTEREST POLICY. QUESTIONS 12B AND C - THE MANAGEMENT COMPANY WAS RESPONSIBLE FOR THE WRITTEN CONFLICT OF INTEREST POLICY AND OTHER OPERATING POLICIES OF THE HOSPITAL. THE MANAGEMENT COMPANY ASSERTED ITS CONTRACTUAL RESPONSIBILITY TO BE THE SOLE PROVIDER OF LEGAL AND OTHER ADVISORS ON BEHALF OF THE HOSPITAL PRIOR TO SEPTEMBER 2018. |
| FORM 990, PART VI, SECTION B, LINE 15B | REMUNERATION OF KEY EXECUTIVES AND OFFICERS WERE COMMENSURATE WITH THE MARKET, ROLE, APPLICANT'S EDUCATION-EXPERIENCE-SKILLS AND WERE SUBJECT TO APPROVAL AND ACCEPTANCE BY THE BOARD OF DIRECTORS. SEVERAL OF THE KEY OFFICERS WERE PAID THROUGH THE MANAGEMENT CONTRACT. |
| FORM 990, PART VI, SECTION C, LINE 18 | DOCUMENTS ARE AVAILABLE UPON REQUEST |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST |
| FORM 990, PART IX, LINE 11G | CONSULTANTS AND AGENCY PERSONNEL: PROGRAM SERVICE EXPENSES 12,647,254. MANAGEMENT AND GENERAL EXPENSES 309,226. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,956,480. |
| FORM 990, PART XII, LINE 2C: | PRIOR TO SEPTEMBER 2018, THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS WAS PERFORMED BY THE MANAGEMENT COMPANY. FOR THE YEAR ENDED SEPTEMBER 30, 2018, THE EXECUTIVE MANAGEMENT TEAM ALONG WITH ASSISTANCE FROM FINANCIAL CONSULTANTS OVERSAW THE AUDIT. THE AUDITED FINANCIAL STATEMENTS, ALONG WITH FINDINGS NOTED DURING THE AUDIT, WERE PRESENTED TO THE BOARD BY THE INDEPENDENT ACCOUNTING FIRM. |