STEWART MEMORIAL COMMUNITY HOSPITAL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- STEWART MEMORIAL COMMUNITY HOSPITAL (EIN 42-0860039)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202513169349305931
- Schema version
- 2024v5.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule H
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T14:16:07-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18081 Burt St Ste 200 | AddressLine1Txt |
| City | Omaha | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 680224722 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420860039 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Stewart Memorial Community Hospital | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STEW | BusinessNameControlTxt |
| Phone | 7124644200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 W Main St | AddressLine1Txt |
| City | Lake City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51449 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIM HENKENIUS | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 7124644200 | PhoneNum |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Wendy R Cooley CPA | PreparerPersonNm |
| PTIN | P01523804 | PTIN |
| Phone | 4023302660 | PhoneNum |
| Preparation | 2025-11-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Linn Block | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 W Main St | AddressLine1Txt |
| City | Lake City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51449 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $46,495,489 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.stewartmemorial.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1958 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | to provide a complete continuum of healthcare services to the people of lake city and the surrounding communities without regard for ability to pay and without discrimination. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 317 | TotalEmployeeCnt |
| Total Volunteers | 38 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $455,009 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,232,982 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $38,208,398 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $44,783,963 | CYProgramServiceRevenueAmt |
| PY Investment Income | $202,132 | PYInvestmentIncomeAmt |
| CY Investment Income | $169,761 | CYInvestmentIncomeAmt |
| PY Other Revenue | $568,453 | PYOtherRevenueAmt |
| CY Other Revenue | $300,671 | CYOtherRevenueAmt |
| PY Total Revenue | $39,433,992 | PYTotalRevenueAmt |
| CY Total Revenue | $46,487,377 | 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 | $22,078,397 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $23,388,376 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $264,719 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,200,884 | PYOtherExpensesAmt |
| CY Other Expenses | $16,980,891 | CYOtherExpensesAmt |
| PY Total Expenses | $37,279,281 | PYTotalExpensesAmt |
| CY Total Expenses | $40,369,267 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,154,711 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,118,110 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $55,937,691 | TotalAssetsBOYAmt |
| Total Assets EOY | $58,039,913 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $36,788,612 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $32,664,326 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $19,149,079 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,375,587 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The mission of the Corporation is to improve the health and health care related services to our communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $21,213,513 | ExpenseAmt |
| Revenue | $24,957,670 | RevenueAmt |
| Desc | Stewart Memorial Community Hospital is a 20-bed Critical Access Hospital that also operates 4 Rural Health Clinics. Stewart Memorial employs 14 Family Practice providers, 3 behavioral health provider, 2 General Surgeons and 3 CRNAs. Besides offering 24/7 Emergency Room services, Stewart Memorial also provides general Radiology, CT Scans, Ultrasound, Mobile MRI, Nuclear Scans, Laboratory, Blood Administration, Cardiac Rehabilitation, EKGs, Respiratory Therapy, Physical Therapy, Occupational Therapy, Speech Therapy, Operating Room, Pharmacy, Infusions and Obstetrics. During 2024, Stewart Memorial had 708 Acute Patient days, 2,491 Emergency Room visits, 1,605 Operating Room Procedures and 40,646 Clinic encounters.The Hospital provides financial assistance to patients who meet certain criteria under its financial assistance policy. Because the Hospital does not pursue collection of amounts determined to qualify as patient financial assistance, they are not reported as patient service revenue in the consolidated statements of operations. The Hospital is dedicated to providing comprehensive healthcare services to all segments of society, including the aged and otherwise economically disadvantaged. In addition, the Hospital provides a variety of community health services at or below cost.The Hospital maintains a financial assistance program to patients who are financially unable to pay for the healthcare services they receive. It is the policy of the Hospital not to pursue collection of amounts determined to qualify as charity care. Accordingly, the Hospital does not report these amounts in patient service revenue. The Hospital determines the costs associated with providing charity care by aggregating the direct and indirect costs, including salaries, benefits, supplies, and other operating expenses, based on the overall cost to charge ratio for the Hospital. The costs of caring for charity care patients for the year ended December 31, 2024 were approximately $110,000. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $7,908,082 | ExpenseAmt |
| Revenue | $9,723,824 | RevenueAmt |
| Desc | Stewart Memorial Community Hospital owns and operates Rural Health Clinics in the communities of Lake City, Gowrie, Lake View and Rockwell City. We employ 19 providers which are composed of physicians, physician assistants and nurse practitioners. They provide medical professional services to members of these communities and surrounding areas in a designated Health Professional Shortage Area. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,373,456 | ExpenseAmt |
| Revenue | $5,772,590 | RevenueAmt |
| Desc | The laboratory department provides inpatient, outpatient and emergency testing for patients of Stewart Memorial Community Hospital. It also provide services to the McCrary-Rost Clinic in Lake City. Reagent and salary costs of personnel account for the majority of the department's expenses. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,228,986 | ExpenseAmt |
| Revenue | $4,329,879 | RevenueAmt |
| Desc | The operating and recovery rooms department provide general surgical and orthopedic procedures along with procedures for ENT, cataract and podiatry. The supplies used in such procedures account for a large portion of expenses. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,228,986 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $4,329,879 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $33,724,037 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | Yes (1) | 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 | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 41 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 317 | 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | 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 | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | Jim Henkenius CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7124644200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 W Main Street | AddressLine1Txt |
| City | Lake City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51449 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Dr Susan Hornback DO | |||||||
| Family Medicine | 40.00 | Yes (X) | $909,715 | $0 | $71,364 | ||
| Derek Duncan DO | |||||||
| Medical Counsel | 40.00 | $577,666 | $0 | $66,202 | Yes (X) | ||
| Josh Smith DO | |||||||
| General Surgery | 40.00 | Yes (X) | $528,819 | $0 | $47,385 | ||
| Ronald Cheney DO | |||||||
| General Surgery | 40.00 | Yes (X) | $506,533 | $0 | $44,382 | ||
| Julia Richardson MD | |||||||
| Family Medicine | 40.00 | Yes (X) | $450,609 | $0 | $35,792 | ||
| James Lewis CRNA | |||||||
| Pain Solutions, General Surgery | 40.00 | Yes (X) | $293,447 | $0 | $42,028 | ||
| Jim Henkenius | |||||||
| CFO | 40.00 | $184,612 | $0 | $40,067 | Yes (X) | ||
| Scott Nesbitt | |||||||
| Board Chair | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| Theresa Hildreth | |||||||
| Vice Chair | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| Jordan Lietz | |||||||
| Secretary | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| Stacy Corey | |||||||
| Treasurer | 2.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| Jennifer Lane | |||||||
| Director | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Charles Schmitt | |||||||
| Director | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Mary Lauver | |||||||
| Director | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| Linn Block | |||||||
| CEO | 40.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,451,401 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $347,220 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 28 | 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 |
|---|---|---|---|---|---|
| Anatomy IT | |||||
| PO Box 23888 | New York | NY | 10087 | IT Outsourcing & Management | $792,046 |
| FocusOne Solutions LLC | |||||
| PO Box 850861 | Minneapolis | MN | 55485 | Locum Tenens Services | $434,873 |
| UnityPoint Health | |||||
| 1776 W Lakes Pkwy Suite 400 | West Des Moines | IA | 50266 | Management Services | $331,724 |
| Shared Medical Services LLC | |||||
| 209 Limestone Pass | Cottage Grove | WI | 53551 | Mobile MRI Services | $298,512 |
| Wapiti Medical Staffing | |||||
| 912 Industrial Dr | Milbank | SD | 57252 | ER Locum Tenens | $273,023 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $61,904 | FundraisingAmt |
| Government Grants | $500,000 | GovernmentGrantsAmt |
| All Other Contributions | $671,078 | AllOtherContributionsAmt |
| Total Contributions | $1,232,982 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Patient Service Revenue | 621110 | $42,707,790 | $42,707,790 |
| Pharmacy revenue | 621110 | $1,599,489 | $1,599,489 |
| Cafeteria | 722514 | $238,157 | $238,157 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $238,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $238,527 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $44,783,963 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $93,258 | TotalRevenueColumnAmt |
| Exclusion | $93,258 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $304,831 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $304,831 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $304,831 | TotalRevenueColumnAmt |
| Exclusion | $304,831 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $76,503 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $76,503 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,503 | TotalRevenueColumnAmt |
| Exclusion | $76,503 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $3,952 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $61,904 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $8,112 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,160 | TotalRevenueColumnAmt |
| Exclusion | -$4,160 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,487,377 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,783,963 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $470,432 | 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 | $868,548 | TotalAmt |
| Program Services | $643,868 | ProgramServicesAmt |
| Management And General | $224,680 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,876 | TotalAmt |
| Program Services | $44,876 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,645,774 | TotalAmt |
| Program Services | $16,259,855 | ProgramServicesAmt |
| Management And General | $1,285,637 | ManagementAndGeneralAmt |
| Fundraising | $100,282 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,108 | TotalAmt |
| Program Services | $316,205 | ProgramServicesAmt |
| Management And General | $28,903 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,229,981 | TotalAmt |
| Program Services | $1,979,207 | ProgramServicesAmt |
| Management And General | $1,216,300 | ManagementAndGeneralAmt |
| Fundraising | $34,474 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,254,089 | TotalAmt |
| Program Services | $1,133,467 | ProgramServicesAmt |
| Management And General | $113,027 | ManagementAndGeneralAmt |
| Fundraising | $7,595 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,724 | TotalAmt |
| Management And General | $331,724 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,344 | TotalAmt |
| Management And General | $49,344 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,824 | TotalAmt |
| Management And General | $103,824 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,380 | TotalAmt |
| Management And General | $2,380 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,535 | TotalAmt |
| Management And General | $24,535 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,580,614 | TotalAmt |
| Program Services | $4,045,866 | ProgramServicesAmt |
| Management And General | $448,774 | ManagementAndGeneralAmt |
| Fundraising | $85,974 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,557 | TotalAmt |
| Program Services | $98,918 | ProgramServicesAmt |
| Management And General | $17,245 | ManagementAndGeneralAmt |
| Fundraising | $36,394 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $488,732 | TotalAmt |
| Program Services | $421,436 | ProgramServicesAmt |
| Management And General | $67,296 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $829,029 | TotalAmt |
| Program Services | $761,636 | ProgramServicesAmt |
| Management And General | $67,393 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,081 | TotalAmt |
| Program Services | $372,081 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,749 | TotalAmt |
| Program Services | $113,265 | ProgramServicesAmt |
| Management And General | $29,484 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,101,050 | TotalAmt |
| Program Services | $34,259 | ProgramServicesAmt |
| Management And General | $1,066,791 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,952,989 | TotalAmt |
| Program Services | $2,712,937 | ProgramServicesAmt |
| Management And General | $240,052 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,637 | TotalAmt |
| Program Services | $47,871 | ProgramServicesAmt |
| Management And General | $208,766 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Medical supplies | $4,388,216 | $4,388,216 | ||
| Food | $203,863 | $203,863 | ||
| Dues & subscriptions | $107,287 | $83,787 | $23,500 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $893,280 | TotalAmt |
| Program Services | $62,424 | ProgramServicesAmt |
| Management And General | $830,856 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,369,267 | TotalAmt |
| Program Services | $33,724,037 | ProgramServicesAmt |
| Management And General | $6,380,511 | ManagementAndGeneralAmt |
| Fundraising | $264,719 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $844,221 | BOYAmt |
| EOY | $3,796,352 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $458,213 | BOYAmt |
| EOY | $1,912,437 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,691 | BOYAmt |
| EOY | $26,441 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,041,686 | BOYAmt |
| EOY | $4,145,280 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,471,894 | BOYAmt |
| EOY | $2,041,894 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,333 | BOYAmt |
| EOY | $26,666 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $362,287 | BOYAmt |
| EOY | $378,971 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,171 | BOYAmt |
| EOY | $89,185 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $64,020,349 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,592,632 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,704,352 | BOYAmt |
| EOY | $37,427,717 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,066,509 | BOYAmt |
| EOY | $3,857,405 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,717,334 | BOYAmt |
| EOY | $4,337,565 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,937,691 | BOYAmt |
| EOY | $58,039,913 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,598,913 | BOYAmt |
| EOY | $1,979,090 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,561,236 | BOYAmt |
| EOY | $28,671,253 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,000 | BOYAmt |
| EOY | $120,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,468,463 | BOYAmt |
| EOY | $1,893,983 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,788,612 | BOYAmt |
| EOY | $32,664,326 | 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 | $18,560,454 | BOYAmt |
| EOY | $25,329,887 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $588,625 | BOYAmt |
| EOY | $45,700 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,149,079 | BOYAmt |
| EOY | $25,375,587 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,937,691 | BOYAmt |
| EOY | $58,039,913 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $6,118,110 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $108,398 | NetUnrlzdGainsLossesInvstAmt |
| 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
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $2,380 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $2,380 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Stewart Memorial Community Hospital paid dues to the Iowa Hospital Association. A portion of the dues were used for lobbying activities. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $146,413 | OtherCostOrOtherBasisAmt |
| Book Value | $146,413 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,566,742 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,454,085 | DepreciationAmt |
| Book Value | $20,112,657 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,266,351 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,138,547 | DepreciationAmt |
| Book Value | $17,127,804 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,843 | OtherCostOrOtherBasisAmt |
| Book Value | $40,843 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $37,427,717 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Other Receivables | $4,045,218 |
| Estimated 3rd Party Settlements | $9,252 |
| Right-of-use Assets - Operating Leases | $155,001 |
| Investment in Captive | $128,094 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,337,565 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Compensation Liabilities | $375,271 |
| Operating Lease Liabilities | $155,001 |
| Finance Lease Liabilities | $1,363,711 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,893,983 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $46,603,887 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $108,398 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $8,112 | OtherRevenueAmt |
| Revenue Not Reported | $116,510 | RevenueNotReportedAmt |
| Revenue Subtotal | $46,487,377 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $46,487,377 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $40,377,379 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $8,112 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $8,112 | ExpensesNotReportedAmt |
| Expenses Subtotal | $40,369,267 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $40,369,267 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The Hospital accounts for uncertainties in accounting for income tax assets and liabilities using guidance included in Financial Accounting Standards Board (FASB) ASC 740, Income Taxes. The Hospital recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. At December 31, 2024 and 2023, the Hospital had no uncertain tax positions accrued. |
| Part XI, Line 2d - Other Adjustments: | Fundraising Expenses 8,112. |
| Part XII, Line 2d - Other Adjustments: | Fundraising Expenses 8,112. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Trivia Night | Event1Nm |
| Gross Receipts Event1 | $33,867 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $31,515 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $2,352 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $250 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $400 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $2,963 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $650 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $1,550 | OtherDirectExpensesEvent1Amt |
| Event2 | Swinging for Patients | Event2Nm |
| Gross Receipts Event2 | $31,989 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $30,389 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $1,600 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $1,080 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $430 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $380 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $409 | FoodAndBeverageEvent2Amt |
| Gross Receipts Total | $65,856 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $61,904 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $3,952 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $1,330 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $830 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $380 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,372 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $650 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,550 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $8,112 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$4,160 | NetIncomeSummaryAmt |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (1) | FinancialAssistancePolicyInd |
| Written Policy | Yes (1) | WrittenPolicyInd |
| All Hospitals Policy | Yes (X) | AllHospitalsPolicyInd |
| FPG Reference Free Care | Yes (1) | FPGReferenceFreeCareInd |
| Percent200 | Yes (X) | Percent200Ind |
| FPG Reference Discounted Care | Yes (1) | FPGReferenceDiscountedCareInd |
Discounted Care Oth Percentage DiscountedCareOthPercentageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | Yes (X) | OtherInd |
| Discounted Care Other | 500.000000000000 | DiscountedCareOtherPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Free Care Medically Indigent | Yes (1) | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | Yes (1) | FinancialAssistanceBudgetInd |
| Expenses Exceed Budget | Yes (1) | ExpensesExceedBudgetInd |
| Unable To Provide Care | 0 | UnableToProvideCareInd |
| Annual Community Bnft Report | Yes (1) | AnnualCommunityBnftReportInd |
| Report Publically Available | Yes (1) | ReportPublicallyAvailableInd |
Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $110,000 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $110,000 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00270 | TotalExpensePct |
Unreimbursed Medicaid UnreimbursedMedicaidGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $4,890,512 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $9,701,977 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $0 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00000 | TotalExpensePct |
Total Financial Assistance Typ TotalFinancialAssistanceTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $5,000,512 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $9,701,977 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $110,000 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00270 | TotalExpensePct |
Community Health Services CommunityHealthServicesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 7 | ActivitiesOrProgramsCnt |
| Persons Served | 4798 | PersonsServedCnt |
| Total Community Benefit Expns | $99,627 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $15,032 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $84,595 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00210 | TotalExpensePct |
Health Professions Education HealthProfessionsEducationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 6 | ActivitiesOrProgramsCnt |
| Persons Served | 31 | PersonsServedCnt |
| Total Community Benefit Expns | $289,371 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $289,371 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00720 | TotalExpensePct |
Subsidized Health Services SubsidizedHealthServicesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $8,837,763 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,088,504 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $4,749,259 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.11760 | TotalExpensePct |
Cash And In Kind Contributions CashAndInKindContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $16,830 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $16,830 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00040 | TotalExpensePct |
Total Other Benefits TotalOtherBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 13 | ActivitiesOrProgramsCnt |
| Persons Served | 4829 | PersonsServedCnt |
| Total Community Benefit Expns | $9,243,591 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,103,536 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $5,140,055 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.12730 | TotalExpensePct |
Total Community Benefits TotalCommunityBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 13 | ActivitiesOrProgramsCnt |
| Persons Served | 4829 | PersonsServedCnt |
| Total Community Benefit Expns | $14,244,103 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $13,805,513 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $5,250,055 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.13000 | TotalExpensePct |
Physical Imprv And Housing PhysicalImprvAndHousingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 1 | ActivitiesOrProgramsCnt |
| Persons Served | 12 | PersonsServedCnt |
| Total Community Benefit Expns | $2,052 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,052 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00010 | TotalExpensePct |
Economic Development EconomicDevelopmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 2 | ActivitiesOrProgramsCnt |
| Total Community Benefit Expns | $4,937 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $4,937 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00010 | TotalExpensePct |
Community Support CommunitySupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 1 | ActivitiesOrProgramsCnt |
| Total Community Benefit Expns | $2,736 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $2,736 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00010 | TotalExpensePct |
Total Communtity Building Acty TotalCommuntityBuildingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Or Programs | 4 | ActivitiesOrProgramsCnt |
| Persons Served | 12 | PersonsServedCnt |
| Total Community Benefit Expns | $9,725 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $9,725 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00030 | TotalExpensePct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | Yes (1) | BadDebtExpenseReportedInd |
| Bad Debt Expense | $1,066,505 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $91,826 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $10,454,906 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $10,506,041 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | -$51,135 | MedicareSurplusOrShortfallAmt |
Costing Methodology Used CostingMethodologyUsedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | Yes (X) | OtherInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | Yes (1) | WrittenDebtCollectionPolicyInd |
| Financial Assistance Prvsn | Yes (1) | FinancialAssistancePrvsnInd |
| 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 | Stewart Memorial Community Hospital | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 West Main Street | AddressLine1Txt |
| City | Lake City | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 51449 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Website Address | www.stewartmemorial.org | WebsiteAddressTxt |
| State License | 130029H | StateLicenseNum |
| 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 | 4 provider based rural health clinics | OtherDesc |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEWART MEMORIAL COMMUNITY 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 | 24 | CHNAConductedYr |
| Take Into Account Others Input | Yes (1) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | 0 | CHNAConductedWithOtherFcltsInd |
| CHNA Conducted With Non Fclts | Yes (1) | CHNAConductedWithNonFcltsInd |
| CHNA Report Widely Available | Yes (1) | CHNAReportWidelyAvailableInd |
| Rpt Available On Own Website | Yes (X) | RptAvailableOnOwnWebsiteInd |
| Own Website URL | Part V, Page 8 | OwnWebsiteURLTxt |
| Paper Copy Public Inspection | Yes (X) | PaperCopyPublicInspectionInd |
| Implementation Strategy Adopt | Yes (1) | ImplementationStrategyAdoptInd |
| Implementation Strategy Adpt | 24 | ImplementationStrategyAdptYr |
| Strategy Posted Website | Yes (1) | StrategyPostedWebsiteInd |
| Strategy Website URL | Part V, Page 8 | StrategyWebsiteURLTxt |
| Organization Incur Excise Tax | 0 | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (1) | EligCriteriaExplainedInd |
| FPG Family Incm Lmt Free Dscnt | Yes (X) | FPGFamilyIncmLmtFreeDscntInd |
| FPG Family Incm Lmt Free Care | 200.000000000000 | FPGFamilyIncmLmtFreeCarePct |
| FPG Family Incm Lmt Dscnt Care | 500.000000000000 | FPGFamilyIncmLmtDscntCarePct |
| Asset Level Criteria | Yes (X) | AssetLevelCriteriaInd |
| Medical Indigency Criteria | Yes (X) | MedicalIndigencyCriteriaInd |
| Other Criteria | Yes (X) | OtherCriteriaInd |
| Explained Basis | Yes (1) | ExplainedBasisInd |
| App Financial Asst Expln | Yes (1) | AppFinancialAsstExplnInd |
| Described Info | Yes (X) | DescribedInfoInd |
| Described Suprt Doc | Yes (X) | DescribedSuprtDocInd |
| Provided Hospital Contact | Yes (X) | ProvidedHospitalContactInd |
| Includes Publicity Measures | Yes (1) | IncludesPublicityMeasuresInd |
| FAP Available On Website | Yes (X) | FAPAvailableOnWebsiteInd |
| FAP Available On Website URL | https://www.stewartmemorial.org/patients/financial-assistance/ | FAPAvailableOnWebsiteURLTxt |
| FAP App Available On Website | Yes (X) | FAPAppAvailableOnWebsiteInd |
| FAP App Available On Website URL | https://www.stewartmemorial.org/patients/financial-assistance/ | FAPAppAvailableOnWebsiteURLTxt |
| FAP Summary On Website | Yes (X) | FAPSummaryOnWebsiteInd |
| FAP Summary On Website URL | https://www.stewartmemorial.org/patients/financial-assistance/ | FAPSummaryOnWebsiteURLTxt |
| FAP Avlbl On Request No Charge | Yes (X) | FAPAvlblOnRequestNoChargeInd |
| FAP App Avlbl On Request No Chrg | Yes (X) | FAPAppAvlblOnRequestNoChrgInd |
| FAP Sum Avlbl On Request No Chrg | Yes (X) | FAPSumAvlblOnRequestNoChrgInd |
| Notified FAP Copy Bill Display | Yes (X) | NotifiedFAPCopyBillDisplayInd |
| Communtity Notified FAP | Yes (X) | CommuntityNotifiedFAPInd |
| FAP Translated | Yes (X) | FAPTranslatedInd |
| FAP Actions On Nonpayment | Yes (1) | FAPActionsOnNonpaymentInd |
| Permit No Actions | Yes (X) | PermitNoActionsInd |
| Collection Activities | 0 | CollectionActivitiesInd |
| Provided Written Notice | Yes (X) | ProvidedWrittenNoticeInd |
| Made Effort Orally Notify | Yes (X) | MadeEffortOrallyNotifyInd |
| Processed FAP Application | Yes (X) | ProcessedFAPApplicationInd |
| Made Presumptive Elig Determ | Yes (X) | MadePresumptiveEligDetermInd |
| Nondis Emergency Care Policy | Yes (1) | NondisEmergencyCarePolicyInd |
| Look Back Medicare Private | Yes (X) | LookBackMedicarePrivateInd |
| Amounts Generally Billed | 0 | AmountsGenerallyBilledInd |
| Gross Charges | 0 | GrossChargesInd |
Supplemental Information SupplementalInformationGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| STEWART MEMORIAL COMMUNITY HOSPITAL | Part V, Section B, Line 5: Stewart Memorial Community Hospital, in conjunction with Calhoun County Public Health developed a survey monkey questionnaire to get input from community members. The questionnaire was distributed throughout the SMCH service area to various organizations including Public Health, schools, library, Lake City City Hall, Calhoun County Courthouse, other health care providers, and local businesses along with employees of the hospital and its auxiliary. Advertisements and flyers with a QR code to access the online survey were available at SMCH, McCrary Rost Clinics, CCPH, The Graphic-Advocate, and SMCH quarterly newsletter. Paper surveys were manually entered into the Survey Monkey link. |
| STEWART MEMORIAL COMMUNITY HOSPITAL | Part V, Section B, Line 6b: Calhoun County Public Health |
| STEWART MEMORIAL COMMUNITY HOSPITAL | Part V, Section B, Line 11: Stewart Memorial Community Hospital completed the 2024 community health needs assessment and identified the following needs for the service are. Due to timing of the completion of the 2024 CHNA, no actions were taken in 2024 on the following needs identified.Behavioral HealthRecreation/WellnessAccess to care/servicesThe following actions were taken during the year with respect to needs from the prior assessment:1. Mental Health Services - there were 3 goals under this need. The first is to increase access to Mental Health Services. The action items are to expand mental health therapy services to Rockwell City and Lake City clinics; collaborate with South Central Calhoun school district to promote health resources and review student needs & offer referrals; work with Public Health's Family Foundation and work towards becoming a "Model Parents as Teachers" evidenced-based program to better support parents and children with mental health issues. The second goal is to reduce the suicide rate. The action items are to organize local mental health awareness walk, organize "Slam the Stigma" basketball event and implement "Talk it Up, Lock it Up" gun safety program in Calhoun County. The 3rd goal to reduce number of misuse of drugs and alcohol has 4 action items. The action items are to develop an awareness campaign to share during October for National Substance Abuse Prevention Month, the school district will implement an evidence-based student group for those affected by substance abuse and mental health, implement and promote SBIRT training in Calhoun County, and provide Narcan training for community members and local schools.Stewart Memorial Community Hospital hired a LMHC to increase the availability of mental health providers. We now have 2 ARNPs, an employed LISW & LMHC and 2 contracted LISWs to provide mental health services. Our mental health encounters increased by 3,067 or 95% from 2023.2. Recreation/Wellness - there are 3 goals under this need. The 1st is to improve health, fitness, and quality of life through increased access to exercise opportunities. The current baseline is 43% with access to exercise opportunities. This goal has seven action items: 1) Raise funds to build pickleball courts in Lake City, 2) Conduct a survey for community input to identify interest in new amenities, 3) Post a list of free activities for community use on websites, 4) Obtain the required permit and financials backing to install a splash pad in Lohrville, 5) Offer pickleball opportunities at the Opportunity Living Activity Center during the winter months, 6) Research possibilities for unique exercise classes to be offered at the Activity Center gym and therapeutic pool, including researching funding opportunities, programs, instructors, costs, and needs for the classes and the feasibility of it being available in our community, 7) Develop a roster of additional classes to offer at MAC Center and promote within the community via Manson and MAC Center Facebook pages & website. The second goal is to reduce Calhoun County obesity ranking by helping people eat healthy and get physically active. The 2 action items under this goal are to offer comprehensive nutrition program to include nutrition assessment and individualized physical activity program and to offer a monthly farmers market with health foods throughout the summer months to serve Calhoun County. The third goal is to promote health and safe home environments. The 3 action items are: 1) Publicly share/advertise programs available through public health to have home water and air quality testing; 2} Implement housing assessment questionnaire to all families with children being tested at WIC; 3) Offer increased in-home visual assessment to families with high-risk housing to prevent/decrease lead exposure and address other observed health concerns.Continued to offer Senior Strong classes to retirement aged citizens to promote flexibility and balance to avoid injury. Expanded our employee wellness program to support the health and wellness of our employees. Provided health insurance discounts to those who complete annual wellness and health risk assessments.3. Access to Services - there is one goal under this need. The goal is to increase access to Ambulance services, childcare services and Senior Living services. The current action item is to fully staff 3 EMS crews in Calhoun County.Worked with the county EMS to recruit and support their goal of fully staffing 3 crews in Calhoun County. We provide a dedicated space and sleeping quarters for EMS staff when they are onsite at Stewart Memorial. Stewart Memorial also supported the Kids Spot Daycare in Lake City by contributing to their fundraisers and having an employee serve on their Board of Directors. |
| STEWART MEMORIAL COMMUNITY HOSPITAL | Part V, Section B, Line 13h: Presumptive Eligibility: Patients who qualify and are receiving benefits from thefollowing programs may be presumed eligible for 100% financial assistance:1.The U.S. Department of Agriculture Food and Nutrition Service Food Stamp Program.2. Family Investment Program, under Iowa code Chapter 239B.3. Limited eligibility illegal undocumented persons 3-day emergency window. The Iowa Department of Human Services allows for up to three days of Medicaid benefits to pay for the cost of emergency services for undocumented persons who do not meet citizenship, alien status, or social security number requirements. Emergency services must be provided in a facility such as a hospital, clinic, or office that can provide the required care after the emergency medical condition has occurred. Presumptive eligibility for this category will be considered valid 6 months from the date of the emergent event.4. County and state relief programs. Some Iowa counties offer a financial assistance program designed to provide emergency short term assistance to people lacking the resources to meet their basic needs for food, shelter, fuel, utilities, clothing, medical, dental, hospital care and burial. The state also offers program providing energy assistance to applicants who qualify (i.e. LIHEAP State of Iowa Energy Assistance). Accepted programs also include WIC nutrition services.5. Other programs may be added at the discretion of the facility. |
| Schedule H, Part V, Section B, Line 7a and 10a: | Community Health Needs Assessment and ImplementationStrategy Website:https://www.stewartmemorial.org/commitment-to-community/ |
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 6a: | A copy of the community benefit report is available at the hospital. |
| Part I, Line 7: | Charity care expense was converted to cost on line 7a based on an overall cost to charge ratio addressing all patient segments. Unreimbursed Medicaid on line 7b was calculated using the costing methods to prepare the cost reports but did not result in a community benefit in 2024. The cost for subsidized health services reported on line 7g was determined using the Medicare Cost Report. Community health improvement services, line 7e, health professions education, line 7f, and cash and in-kind contributions, line 7i, are reported based on amounts reported in the general ledger. |
| Part II, Community Building Activities: | Stewart Memorial has a program called This is Home that community members can apply to have yard work and minor repairs completed in the spring by staff members. This past year we had 12 community members that utilized this service. Services provided by hospital personnel included raking leaves, washing windows, cleaning gutters and minor repairs.In addition, Stewart Memorial Community Hospital staff serve on community economic development and chamber committees. They volunteer their time with community activities and possible development. Other members of our team volunteer to serve on the disaster preparedness committee serving our county. They serve to prepare the community in case a disaster occurs and to use funds allocated to prepare our facility and community with needed safety equipment or upgrades. |
| 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 historical collection experience with various classes of patients. |
| Part III, Line 3: | The estimated amount of the Organization's implicit price concessions attributable to patients eligible under the Organization's charity care policy is calculated based on the percentage of individuals living below the poverty level in Calhoun County, Iowa. 8.61% can reasonably be considered a community benefit as it would have been written off to charity care. |
| Part III, Line 4: | The footnote to the Organization's financial statements can be found on page 12 and 13 of the attached audited financial statements. |
| Part III, Line 8: | Stewart Memorial Community Hospital is a critical access hospital with a Medicare shortfall. This is considered a community benefit because providing services to Medicare patients is essential to the patients and the community and increases their access to healthcare services.Both the total revenue received from Medicare and the Medicare allowable costs are reported from the Medicare Cost Report. The Medicare Cost Report is completed based on the rules and regulations set forth by Centers for Medicare and Medicaid Services.Hospital services reimbursed on a fee schedule are not included in the Medicare calculation per the 990 instructions. Had this been reported the total loss from Medicare services would have increased by $889,880.Medicare fee schedule revenue $ 402,131Medicare estimated costs of care relating to payments (1,292,011)Net (Shortage) $ (889,880) |
| Part III, Line 9b: | The Hospital must determine whether an individual is FAP-eligible or provide required notices during a notification period ending 120 days after the date of the first billing statement. Although the Hospital may use extraordinary collection efforts after the 120-day notification period, we must still accept and process a FAP application for an additional 120 days. The total period during which we must accept and process FAP applications is 240 days from the date of the first billing statement. If the hospital receives a FAP application during the application period, we must suspend any extraordinary collection efforts started until the application is processed, and if the individual is FAP-eligible, must seek to reverse the extraordinary collection efforts and promptly refund any overpaid amounts. Debts may be referred to third parties to assist with collection efforts, they may not be sold to third parties during the notification period until an eligibility determination has been made. |
| Part VI, Line 2: | SMCH collaborates with the County Health Department in assessing the health care needs of the communities they serve. SMCH also evaluates usage data through the Iowa Hospital Association to see the primary medical diagnosis in their communities. |
| Part VI, Line 3: | SMCH has a patient accounts manager as well as a social worker on staff that identify patients who may be eligible for assistance or qualify for charity care. They assist patients with available options and the necessary paperwork. Also, Staff who interact with patients are instructed to direct questions regarding the charity care policy to the proper provider representative.The Hospital has a means of widely communicating the availability of charity care and financial assistance to all patients and within the community served. Signage, information, and brochures are places in appropriate areas of the facility such as waiting rooms and registration. Information states that the provider/physician practice offers charity care and describes how to obtain more information about financial assistance. Notes are included on the health care bill and statements regarding how to request information on financial assistance. |
| Part VI, Line 4: | The Hospital is a complete rural health delivery system located in Lake City, Iowa. Services provided include inpatient, outpatient, physician clinic, community wellness, and many other related healthcare programs. The Hospital obtained Critical Access Hospital (CAH) designation effective July 1, 2003. CAH's are acute care facilities that provide emergency, outpatient and short-term inpatient services. Medicare reimburses CAH's on a reasonable cost basis.The service area is a 35-mile radius surrounding the Hospital community. This area consists of many small, rural communities that are agriculturally based. The patient base consists of a large Medicare population. 17.8% of the population in Calhoun County, Iowa are on Medicaid, 17.5% on Medicare, 19.9% on non-group plans, and 1.86% on military or VA plans. Between 2022 and 2023, the percentage of uninsured citizens in Calhoun County, IA declined by 17.9% from 3.68% to 3.02%. In 2024, the percentage of population under age 65 without health insurance was 5.73% in Calhoun County, IA.Median household income in Calhoun County, IA was $66,875. 8.61% of the population for whom poverty status is determined in Calhoun County, IA live below the poverty line, a number that is lower than the national average of 12.4%.The most common job groups, by number of people living in Calhoun County, IA, are Management Occupations, Sales and Related Occupations, and Installation, Maintenance, and Repair Occupations. |
| Part VI, Line 5: | A majority of the Board of Directors are independent and are residents of the service area. The Hospital extends medical staff privileges to all qualified physicians in the community. Stewart Memorial Community Hospital invests any excess funds in infrastructure and equipment improvements in the community and focuses on minimizing long-term debt. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr Susan Hornback DO | ||||||||||||||
| Family Medicine | $636,559 | $0 | $252,442 | $0 | $20,714 | $0 | $32,934 | $0 | $38,430 | $0 | $981,079 | $0 | $0 | $0 |
| Derek Duncan DO | ||||||||||||||
| Medical Counsel | $409,087 | $0 | $168,197 | $0 | $382 | $0 | $27,137 | $0 | $39,065 | $0 | $643,868 | $0 | $0 | $0 |
| Josh Smith DO | ||||||||||||||
| General Surgery | $506,730 | $0 | $21,375 | $0 | $714 | $0 | $7,677 | $0 | $39,708 | $0 | $576,204 | $0 | $0 | $0 |
| Ronald Cheney DO | ||||||||||||||
| General Surgery | $485,584 | $0 | $19,852 | $0 | $1,097 | $0 | $6,292 | $0 | $38,090 | $0 | $550,915 | $0 | $0 | $0 |
| Julia Richardson MD | ||||||||||||||
| Family Medicine | $357,804 | $0 | $92,672 | $0 | $133 | $0 | $0 | $0 | $35,792 | $0 | $486,401 | $0 | $0 | $0 |
| James Lewis CRNA | ||||||||||||||
| Pain Solutions, General Surgery | $255,177 | $0 | $38,104 | $0 | $166 | $0 | $6,297 | $0 | $35,731 | $0 | $335,475 | $0 | $0 | $0 |
| Jim Henkenius | ||||||||||||||
| CFO | $183,898 | $0 | $0 | $0 | $714 | $0 | $3,837 | $0 | $36,230 | $0 | $224,679 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | Stewart Memorial Community Hospital does not pay compensation to the CEO directly. The CEO is compensated by Unity Point Health for services to the Hospital through a management services agreement. Unity Point Health uses some of the processes described in Part I, Question 3 to determine appropriate compensation for the CEO. The Board of Directors also approves the Organization's management services agreement. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Derek Duncan DO | PersonNm |
| Relationship With Org | Director of Board and Physician | RelationshipWithOrgTxt |
| Loan Purpose | Split Dollar Life Insurance Arrangement | LoanPurposeTxt |
| Loan From Organization | Yes (X) | LoanFromOrganizationInd |
| Original Principal | $1,471,894 | OriginalPrincipalAmt |
| Balance Due | $2,041,894 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $2,041,894 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jodi Henkenius | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Employee & Spouse of Jim Henkenius, CFO | RelationshipDescriptionTxt |
| Transaction | $44,876 | TransactionAmt |
| Transaction | Employee Wages | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1a | The Executive committee shall have power to transact all regular business of the corporation during the interim between meetings of the Board, provided that any action which it may take shall not conflict with the policies and express wishes of the Board. |
| Form 990, Part VI, Section A, line 3 | Linn Block, CEO, is compensated by Unity Point Health for services to Stewart Memorial Community Hospital. The CEO has the responsibility of supervising the management, administration and operation of the Organization. Linn Block, CEO received compensation in the amount of $260,861 and benefits of $73,041 for 2024. |
| Form 990, Part VI, Section A, line 4 | As of May 2024, The Hospital amended the bylaws to state that the Corporation shall no longer have members. |
| Form 990, Part VI, Section A, line 6 | Members of the Corporation shall be those persons, corporations, or associations who have contributed the sum of One Hundred Dollars ($100) or more to the corporation to further the objectives of the Corporation, which membership shall be lifelong and non-transferable. In May 2024, the Members were removed from the Bylaws. |
| Form 990, Part VI, Section A, line 7a | Until May 2024, Members had the rights to elect and remove directors. |
| Form 990, Part VI, Section A, line 7b | Until May 2024, Members had the rights to approve amendments to the Articles of Incorporation, approve any merger, consolidation, or dissolution of the Corporation, to vote on any other matter submitted to the members by the Board of Directors, and to vote on any matter that is required to receive member approval under Iowa Law. |
| Form 990, Part VI, Section B, line 11b | The Form 990 will be provided electronically to the board of directors and reviewed by the CEO and CFO prior to submission. |
| Form 990, Part VI, Section B, line 12c | Each board member signs a conflict of interest form annually stating that they will abstain from voting and discussing itesm for which they have a conflict of interest. |
| Form 990, Part VI, Section B, line 15 | The CEO is compensated by Unity Point Health for services to Stewart Memorial Community Hospital. The Board of Directors meet annually to discuss the terms of the management contract. Data is used from the most recent Iowa Hospital Association salary survey. |
| Form 990, Part VI, Section C, line 19 | the organization does not make its governing documents, conflict of interest policy, or financial statements available to the public. |
| Form 990, Part IX, line 11g | Radiologist fees: Program service expenses 717,180. Management and general expenses 0. Fundraising expenses 0. Total expenses 717,180. Emergency room fees: Program service expenses 502,183. Management and general expenses 0. Fundraising expenses 0. Total expenses 502,183. Contracted services: Program service expenses 2,826,503. Management and general expenses 448,774. Fundraising expenses 85,974. Total expenses 3,361,251. |
| form 990, part xii, line 2c: | The Board of Directors assumes the responsibility for oversight of the audit of the financial statements and selection of the independent accountant. This process has not changed from the previous year. |