2025-11-12T11:26:03-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 820207116 Bonner General Hospital Inc BONN 2082631441 520 N Third Avenue Sandpoint ID 83864 John Hennessy CEO 2082631441 2025-11-11 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-11-09 2024 2025-03-06 01:10:19Z Bonner General Health John Hennessy 520 N Third Avenue Sandpoint ID 83864 67817642 0 X www.bonnergeneral.org X 1949 ID To provide excellence in healthcare 10 9 552 62 0 0 797539 874819 63328328 66065169 111433 311734 177974 185482 64415274 67437204 0 0 0 0 36113615 38296525 0 0 0 28345186 29212620 64458801 67509145 -43527 -71941 68302552 68343021 25517645 25025233 42784907 43317788 X To provide excellence in healthcare 0 0 59164630 66065169 Bonner General Hospital (BGH), located in Sandpoint, Idaho, is a full-service critical access hospital licensed for 25 beds. BGH is accredited by the DNV. BGH is the sole provider of all inpatient acute care and many other various outpatient services in Bonner County. BGH provides services to a predominantly rural and widely dispersed population of 60,000 plus and growing. Its patient service areas extend to the Canadian border, the western edge of Montana and the eastern border of Washington. BGH provides inpatient and outpatient services regardless of an individual's ability to pay, utilizing moral and ethical principles. Statement continued on Schedule O.Services provided include emergency care, diagnostic, primary care, therapeutic services, and prevention programs. BGH also provides educational programs, support groups, counseling and seminars for patients and the general public, in addition to professional education programs for high school and college students and its staff. BGH is dedicated to providing quality, patient-focused services that are determined to be both necessary and feasible. Through evaluation and planning by hospital leadership, BGH will continue to identify the existing and future needs of the patient service area and will strive to continually improve its performance in meeting those needs.During the period of 01/01/24 to 12/31/24, BGH admitted 809 patients, serviced 11,674 emergency room visits, and performed 2,519 surgical procedures. During that same period, BGH provided 2,875 days of patient care and 3,284 Hospice visits. BGH provides care to persons covered by government-sponsored health care programs (i.e. Medicare and Medicaid) at below cost, as well as free and/or subsidized care to indigent patients. For the period of 01/01/24 to 12/31/24 BGH provided $40,898,308 in unreimbursed care to government-sponsored health care program (i.e. Medicare and Medicaid), $3,165,455 in uncompensated care to private pay patients, and $554,309 in charity care, based on gross charges. 59164630 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 56 0 1 552 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 1 1 X Skyler N Twidt 2082651101 520 N Third Avenue Sandpoint ID 83864 John Hennessy CEO 40.00 X X 334479 0 51861 Ford Elsaesser Chairman 0.50 X X 0 0 0 Tim Cochran Vice-Chairman 0.50 X X 0 0 0 Thomas Lawrence MD Secretary/Treasurer 0.50 X X 0 0 0 Scott Burgstahler MD Director (until Sep 2024) 0.50 X 0 0 0 Bart Casey Director 0.50 X 0 0 0 Michelle Anderson DNP Director 0.50 X 0 0 0 Margi Gunter Director 0.50 X 0 0 0 Barbara Buchanan Director 0.50 X 0 0 0 Katie Sweeney Director (beg May 2024) 0.50 X 0 0 0 Jillian Bentley Director (beg Apr 2024) 0.50 X 0 0 0 Skyler Twidt CFO 40.00 X 187729 0 17391 Becki Dotson CNO 40.00 X 168099 0 46015 Stacey Good CMO 35.00 X 378010 0 32261 Jonathan Klauke MD Orthopedic Surgeon 40.00 X 722588 0 30094 Tessa Reinke FP Physician 40.00 X 296191 0 7186 Douglas Cipriano MD Orthopedic Surgeon 40.00 X 571250 0 30281 Brent Leedle MD Orthopedic Surgeon 40.00 X 572218 0 32623 Mark TorresMD Ophthalmologist 40.00 X 350002 0 23678 3580566 0 271390 54 0 1 0 Lake Pend Oreille Emergency Med 3734 Lakeshore Dr Sagle ID 83860 Emergency Services 2471942 Kootenai Imaging 700 Ironwood Drive Ste 175 Coeur d Alene ID 83814 Radiology 2088868 FocusOne Solutions Llc 13609 California Street Suite 420 Omaha NE 68154 Contract Staffing Agency 1218159 Sandpoint Hospitalist Group Llc Po Box 205 Sandpoint ID 83864 Hospitalist 900000 Sandpoint Anesthesia Associates PLL 217 CEDAR ST Sandpoint ID 83864 Anesthesia 780622 13 105908 768911 874819 Patient Service Revenue 621110 63394676 63394676 Property Tax Revenue 900099 1644549 1644549 Other Supporting Revenue 900099 597641 597641 Cafeteria Revenue 900099 272357 272357 Investment in Pinegrove LLC 900099 155946 155946 66065169 172269 172269 208406 22924 185482 185482 185482 496979 357514 139465 139465 139465 67437204 66065169 0 497216 X 1216272 82054 1134218 27796975 24154350 3642625 569162 481708 87454 6674985 5453167 1221818 2039131 1682229 356902 7654 7654 84903 84903 27340 27340 7838864 7663376 175488 96011 150 95861 871554 592123 279431 852554 485428 367126 771804 771804 116425 80395 36030 358302 335119 23183 2079450 1753876 325574 1002797 1002627 170 Medical Supplies 9742314 9742314 Equipment Lease Rental 1835232 1640670 194562 Repair & Maintenance 1707012 1696985 10027 1820404 1546255 274149 67509145 59164630 8344515 0 13773099 13530378 11057623 11587110 3902592 3930956 245734 242312 49545012 35203220 14916370 14341792 10608319 11139046 76207 185153 13722608 13386274 68302552 68343021 5155757 5425537 7980057 7486698 33193 0 12348638 12112998 25517645 25025233 X 42364839 42884580 420068 433208 42784907 43317788 68302552 68343021 -71941 604822 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X Public Display 0 2369739 507866 2877605 19509668 13558443 5951225 1069897 468224 601673 25275932 20678668 4597264 811910 497885 314025 14341792 Estimated Third Party Settlements 1120106 Operating Lease Right of Use Assets 10881763 Finance Lease Right of Use Assets 1008235 Insurance Recovery Receivables 376170 13386274 Operating Lease 10908160 Finance Lease 1058096 Estimated Third Party Settlements 146742 12112998 X 68037610 604822 604822 67432788 27340 -22924 4416 67437204 67504729 22924 22924 67481805 27340 27340 67509145 Part III, Line 4: The art contributed to Bonner General Hospital is strictly for display and the benefit of the patients and visitors as part of the healing process. Art benefits patients by aiding their physical, mental and emotional recovery as noted by the Society for the Arts in Healing. As a note, in 1997 the Joint Commission on Accreditation of Healthcare Organizations cited studies in which patients who viewed art recovered more quickly. Part X, Line 2: The Hospital believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated financial statements. The Hospital would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part XI, Line 4b - Other Adjustments: Rental Expenses Reported in Expenses on Financial Statements -22,924. Part XII, Line 2d - Other Adjustments: Rental Expenses Reported in Revenues on Form 990 22,924. 1 1 X 1 X 1 X 1 1 1 0 0 307000 307000 0.00450 4307301 3753384 553917 0.00820 4614301 3753384 860917 0.01270 6275910 5706105 569805 0.00840 6275910 5706105 569805 0.00840 10890211 9459489 1430722 0.02110 1 3165802 633160 13215890 13254832 -38942 X 1 1 1 Pinegrove Medical Bldg LLC Operation of medical office building 0.50000 0.50000 1 1 Bonner General Hospital Inc 520 N 3rd Avenue Sandpoint ID 83864 www.bonnergeneral.org 22 X X X X 6 Provider Based Clinics Bonner General Hospital Inc 1 0 0 1 X X X X X X X X X 22 1 0 0 1 X See Part V, line 7d X X 1 22 1 See Part V, line 7d 0 1 X 150.000000000000 300.000000000000 X X X X 1 1 X X X X 1 X https://bonnergeneral.org/patient-billing-financial/ X https://bonnergeneral.org/patient-billing-financial/ X https://bonnergeneral.org/patient-billing-financial/ X X X X X X 1 X 0 X X X X 1 X 0 1 Bonner General Hospital, Inc. Part V, Section B, Line 5: Bonner General Hospital conducted a CHNA between May and September of 2022. An anonymous survey was sent out and completed by 1,252 Bonner County residents. Personal invitations were sent to individuals representing various community, business, educational, and religious groups to participate in a meeting to discuss the results and give additional input. Fifty individuals participated in the meeting and included representatives from the hospital, local businesses, medical professionals including from the local Federally Qualified Health Center and Bonner Partners in Care which serve the uninsured and underinsured, the school district, the health district, community members, local officials and behavioral health providers. Bonner General Hospital, Inc. Part V, Section B, Line 7d: https://bonnergeneral.org/community-health-needs-assessments-2022/ Bonner General Hospital, Inc. Part V, Section B, Line 11: In the most recent CHNA conducted the following needs were identified that will be addressed:Mental HealthPreventative HealthAccess to CareOverweight/ObesityThe organization will not address the following needs identified as other community organizations are better equipped to address them:Alcohol AbuseDrug AddictionTobacco AbuseIn 2024, Bonner General Health continued its commitment to improving the health and well-being of our community through expanded access to care, enhanced preventive services, and strengthened behavioral health resources. Investments in staff, technology, and facilities helped ensure timely, high-quality care in a safe and supportive environment, reflecting our mission to promote wellness across Bonner County.Mental Health- Additional Behavioral Health services and staff to expand access and support.- Held family counseling and divorce courses and continued Grief Support Groups and Grief Kids Camp.- Partnered with law enforcement, courts, and physicians to improve mental health experience presented in Emergency Department.- Continued participation in community mental health and suicide prevention initiatives.Preventive Health- Expanded Family Practice and Internal Medicine services for comprehensive community care.- Continued Dietitian Program and existing rehabilitation services to support ongoing patient wellness and therapy maintenance.- Purchased additional state-of-the-art rehabilitation equipment to expand therapy capabilities and enhance patient outcomes- Invested in imaging software and technology to improve patient access, outcomes and throughput.- Participated in community health screenings and preventive events.Access to Care- Expanded Surgical Services to include spine surgery and enhanced Gastroenterology with new endoscopic equipment.- Continued to improve Immediate Care access on the main campus.- Installed new security cameras and an upgraded system to enhance safety for patients, employees and community.- Partnered with Bonner Partners in Care to support uninsured and underinsured patients.Obesity and Wellness- Hosted 5K/1K events to promote youth fitness.- Provided Diabetes Education and supported Food for Our Children.- Provided Dietitian services and education- Sponsored and supported community wellness events and youth sports programs.- Offered staff discounted gym memberships and free event participation to promote healthy lifestyles.- Education promoting wellness check-ups to community Bonner General Hospital, Inc. Part V, Section B, Line 16j: The policy was provided, in writing, to patients for all outpatient and inpatient services upon request. The hospital includes language referencing that we offer assistance to uninsured patients who meet certain financial criteria through the BGH Cares program. We provide this language in the billing invoices, to patients on admissions to the facility and on our website. Bonner General Hospital, Inc. Part V, Section B, Line 24: All individuals eligible under the hospital financial assistance policy are provided a discount for emergency and other medically necessary care. The financial assistance policy does not apply to elective procedures. Therefore, FAP-eligible patients without insurance may be charged gross charges on elective procedures. 2 1 - Immediate Care Physician Clinic 520 N 3rd Ave Sandpoint ID 83864 Urgent Care Clinic 2 - Hospice Agency 520 N 3rd Ave Sandpoint ID 83864 Hospice Agency Part I, Line 7: Financial assistance, line 7a, was calculated by multiplying the ratio of cost to gross charges by service line for the Hospital by the gross uncompensated charges associated with providing charity care to its patients. Subsidized health services, line 7g, and Medicaid, line 7b, were converted to cost using the cost-to-charge ratio derived from the relevant cost center on the Medicare cost report. Part III, Line 2: The amount reported on line 2 represents implicit price concessions. The hospital determines its estimate of implicit price concessions based on its historical collection experience with this class of patients. Part III, Line 3: The organization reasonably estimates the portion of implicit price concessions that could have qualified for charity care by identifying the uninsured, unemployed single adult account balances assigned to a collection agency in the current year. An estimated 20% of implicit price concessions in 2024 are attributable to patients potentially eligible for charity care. Part III, Line 4: The financial statement footnote regarding implicit price concessions may be found on pages 17-18 of the audited financial statements. Part III, Line 8: Medicare allowable cost is based on the Medicare cost report. The Medicare cost report is completed based on the rules & regulations set forth by Centers for Medicare and Medicaid Services.BGH's position is that if there is a shortfall the entire Medicare shortfall is a community benefit. Medicare patients are accepted regardless of whether or not a surplus or deficit is realized from providing the services. This basis therefore means providing Medicare services promotes access to healthcare services for the elderly population which is a key community benefit.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 $495,416.Medicare fee schedule revenue: $927,854Medicare estimated costs of care relating to payments ($1,423,270)Net shortage ($495,416) Part III, Line 9b: If a patient qualifies for financial assistance, Bonner General Hospital will hold all billings and collections until financial assistance is determined. No extraordinary collection actions will be undertaken during the 120-day notification period and financial assistance applications will be processed when received within 240 days. Part VI, Line 2: Bonner General Hospital's quality service department gives a survey to each patient they discharge to get feedback on the quality of care received and areas of improvement. The Hospital also has internal physician committees that discuss common patient needs and provide feedback to management. Part VI, Line 3: Bonner General Hospital provides information about BGH Cares, its financial assistance policy, during the pre-registration and registration process at admitting and the emergency departments. Business Services includes information in patient statements, and a Patient Financial Advocate assists patients with financial assistance programs and options. Part VI, Line 4: Bonner General Hospital (BGH) is the sole provider of inpatient, acute care and many other outpatient services in Bonner County. BGH provides services to a large rural and widely dispersed population of approximately 57,000. Its patient service areas extend to the Canadian border, the western edge of Montana and the eastern border of Washington. Approximately 20.4% of the population served by BGH is 65 years of age and older. Additionally, 49.8% of the population served by BGH is female. The population of children served by BGH is approximately 25.8%, with 4.7% of these children being under the age of 5. Part VI, Line 5: Bonner General Hospital (BGH) has an ongoing and steadfast commitment to a mission that provides real and tangible benefits for our community. As a community-owned health care provider, our commitment is to improve the health of people in our region. We feel that one way to make improvements is to build partnerships with other agencies and institutions that serve the uninsured and underserved population of the communities we serve. By providing support to our local volunteer health clinic, we help in the delivery of medical care to the people in our community who have no other access to healthcare. BGH aims to prevent disease and injury, promote healthy habits, and improve quality of life in the communities we serve. We do this by offering many free education classes. These classes educate our community members on the health consequences of unhealthy habits, help people to understand their illnesses, encourage compliant behavior through medication, exercise and diet, and support those people who need help dealing with unfortunate circumstances in their lives. We also offer classroom space for others who provide support for community members dealing with problems such as addiction, terminal illnesses, and mental health problems. We are committed to building a strong workforce and ensuring there continues to be a strong workforce far into the future. We do this by working with educational institutions by providing scholarships, encouraging and supporting our employees to be mentors and proctors, and providing the clinical setting and supervision required in the education of nursing students of all levels, medical laboratory technologists, radiology technologists, pharmacists and pharmacy technologist, therapists, and physicians.The Organization's governing body is comprised of volunteer members who reside in the community. Medical staff privileges are extended to all qualified physicians in the community. Surplus funds are reinvested in facilities to improve patient care. The hospital operates an emergency room that is available to all, regardless of ability to pay. X 1 1 X X X 0 0 0 0 0 0 0 0 0 Jonathan Klauke MD Orthopedic Surgeon 649738 0 72850 0 0 0 10350 0 19744 0 752682 0 0 0 Brent Leedle MD Orthopedic Surgeon 572218 0 0 0 0 0 10350 0 22273 0 604841 0 0 0 Douglas Cipriano MD Orthopedic Surgeon 571250 0 0 0 0 0 10350 0 19931 0 601531 0 0 0 Stacey Good CMO 378010 0 0 0 0 0 10350 0 21911 0 410271 0 0 0 John Hennessy CEO 334479 0 0 0 0 0 46038 0 5822 0 386339 0 0 0 Mark TorresMD Ophthalmologist 350002 0 0 0 0 0 0 0 23678 0 373680 0 0 0 Tessa Reinke FP Physician 296191 0 0 0 0 0 1839 0 5347 0 303377 0 0 0 Becki Dotson CNO 168099 0 0 0 0 0 5143 0 40873 0 214115 0 0 0 Skyler Twidt CFO 187729 0 0 0 0 0 0 0 17391 0 205120 0 0 0 Part I, Line 1a The determination of the discretionary expense for the CEO is to compensate for travel to meetings in lieu of the mileage reimbursement policy. This determination was made by the Board of Directors and has been in place for many years. A Idaho Health Facilities Authority 826051863 2016-07-07 11275327 Refunded 3/22/07 Note 0 0 0 A 3521961 11275327 277467 10997860 1 0 0 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 Schedule K, Part I, Bond Issues Refunded Revenue Note issued 3/22/07 and Panhandle State Bank Loan relating to the construction, acquisition and renovation of, and equipment for the Hospital. Form 990, Part VI, Section A, line 1a The Bylaws allow for an Executive Committee. The Executive Committee consists of the Board Chair and three additional Board Members appointed by the Chair. The Chief of Staff will serve as an ex-officio, as needed. It meets and functions solely in an as needed capacity and acts upon those matters of importance. It is required to report its actions to the full governing Board. Form 990, Part VI, Section B, line 11b The draft Form 990 is reviewed by the CFO and CEO prior to filing. A copy of the Form 990 will be provided to the governing body prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers board members, officers, committee members or staff members who have a direct or indirect financial interest as defined in the conflict of interest policy, which is reviewed annually. The Compliance Officer is responsible for determining whether a conflict exists once disclosed. Each interested person has a duty to disclose immediately. In addition, annual conflict of interest statements are obtained from all interested persons. Persons with conflicts are restricted from involvement in the review or decision making. Violations of the conflict of interest policy will be investigated and the Board of Directors or Compliance committee shall take appropriate disciplinary or corrective action. Form 990, Part VI, Section B, line 15a Compensation is determined by use of the most recent Idaho Hospital Association CEO compensation survey published. In addition, comparison to the American College of Healthcare Executives compensation is referred to as necessary. The CFO compensation is reviewed by the CEO with the assistance of the HR Director using the Idaho Hospital Association survey and HFMA survey. Compensation is reviewed by independent persons. The organization follows the process described in Part VI, Line 15 on an annual basis. Form 990, Part VI, Section C, line 19 The Organization does not make its governing documents, conflict of interest policy, and financial statements available to the public. The financial statements are attached to the Form 990. Form 990, Part IX, line 11g Professional Fees: Program service expenses 1,975,006. Management and general expenses 1,100. Fundraising expenses 0. Total expenses 1,976,106. Contracted Services: Program service expenses 1,033,729. Management and general expenses 7,182. Fundraising expenses 0. Total expenses 1,040,911. Physician Fees: Program service expenses 2,500,967. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,500,967. Other Fees: Program service expenses 2,153,674. Management and general expenses 167,206. Fundraising expenses 0. Total expenses 2,320,880.