2026-02-06T13:15:46-06:00 2025-03-31 410746749 CLIFTONLARSONALLEN LLP 10401 W INNOVATION DR STE 300 WAUWATOSA WI 53226 990 2024-04-01 390892183 SPOONER HEALTH SYSTEM INC SPOO 7156352111 1280 CHANDLER DRIVE SPOONER WI 54801 MICHAEL D SCHAFER CHIEF EXECUTIVE OFFICER 7156352111 2026-02-05 1 0 KRISTEN DONLEVY P01670215 4144761880 2026-02-05 2024 2025-03-06 01:10:19Z MICHAEL D SCHAFER 1280 CHANDLER DRIVE SPOONER WI 54801 47530590 0 X WWW.SPOONERHEALTH.COM X 1955 WI TO PROVIDE HIGH QUALITY HEALTHCARE. 7 7 177 20 0 0 7075 9534 31261847 33742717 1512301 1393530 168189 174833 32949412 35320614 6317 17767 0 0 13384930 14365668 0 0 0 17974136 19264466 31365383 33647901 1584029 1672713 65877495 67259170 20259977 19511656 45617518 47747514 TO PROVIDE HIGH QUALITY HEALTHCARE. 0 0 27580702 17767 33375603 SPOONER HEALTH SYSTEM IS A 25 BED CRITICAL ACCESS HOSPITAL THAT PLAYS A VITAL ROLE IN THE HEALTH AND WELL-BEING OF THE COMMUNITY BY OFFERING SERVICES TO PATIENTS SUCH AS 24-HOUR EMERGENCY CARE, ACUTE CARE, SURGICAL, REHABILITATION, DIAGNOSTIC, HOSPICE AND WOUND CARE. FOR THE FISCAL YEAR ENDING 3/31/2025, THERE WERE 1,248 INPATIENT DAYS, 314 INPATIENT DISCHARGES, 25,134 OUTPATIENT VISITS, 7,288 EMERGENCY ROOM VISITS, AND 421 SURGERIES ALONG WITH 556 SCOPE PROCEDURES. SPOONER HEALTH SYSTEM PROVIDES CARE TO PERSONS COVERED BY GOVERNMENTAL PROGRAMS SUCH AS MEDICARE AND MEDICAID AT SUBSTANTIAL DISCOUNTS FROM STANDARD FEES. A FINANCIAL ASSISTANCE PROGRAM, WHICH INCLUDES FEE DISCOUNTS AS WELL AS 100% FREE CARE, IS ALSO AVAILABLE FOR PATIENTS FINANCIALLY UNABLE TO PAY FOR SERVICES. 641365 0 367114 THE HOME HEALTH AGENCY PROVIDES ESSENTIAL NURSING AND REHABILITATION SERVICES TO PATIENTS IN THEIR HOME. FOR THE FISCAL YEAR ENDING 3/31/2025, THERE WERE 1,956 HOME HEALTH VISITS SERVING 323 PATIENTS, 95 ADMITTED CASES, AND 95 DISCHARGED CASES. 28222067 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 1 177 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X REBECCA BUSCH 7159391732 1280 CHANDLER DRIVE SPOONER WI 54801 JAMIE MORALES BOARD PRESIDENT 1.00 0.00 X X 0 0 0 TIM REEDY BOARD VICE PRESIDENT 1.00 0.00 X X 0 0 0 NICOLE TIMS BOARD TREASURER 1.00 0.00 X X 0 0 0 MARK VAN ETTEN MD BOARD SECRETARY 1.00 0.00 X X 0 0 0 BRIAN GASKILL DO BOARD MEMBER/CHIEF OF STAFF 2.00 0.00 X 0 0 0 MATT THOMPSON BOARD MEMBER 1.00 0.00 X 0 0 0 SUE CHURCHILL BOARD MEMBER 1.00 0.00 X 0 0 0 REBECCA BUSCH CHIEF FINANCIAL OFFICER 40.00 0.00 X 188178 0 32274 MICHAEL SCHAFER CHIEF EXECUTIVE OFFICER 40.00 0.00 X 0 0 0 PHILIP MOFLE MD SURGERY MEDICAL DIRECTOR 40.00 0.00 X 355702 0 54906 TAMARA DANIELS MD E.D. MEDICAL DIRECTOR 33.00 0.00 X 325933 0 59982 TIMOTHY BASSETT PHARMACY DIRECTOR 40.00 0.00 X 197909 0 15431 CONNOR SCHMIDT CRNA 40.00 0.00 X 322951 0 53504 JENNIFER ZIMMER APNP 40.00 0.00 X 166261 0 44993 1556934 0 261090 22 0 1 1 WAPITI MEDICAL GROUP 912 INDUSTRIAL DRIVE STE 102 MILBANK SD 57252 ED PHYSICIAN COVERAGE 1933665 ARAMARK 27310 NETWORK PLACE CHICAGO IL 60673 CULINARY SERVICES/STAFFING 1181314 HEALTHTECH MANAGEMENT SERVICES 2745 N DALLAS PKWY SUITE 100 PLANO TX 75093 MANAGEMENT FEES 904889 ESSENTIA HEALTH 532 EAST FIRST STREET DULUTH MN 55805 EHR/HOSPITALIST/RENT/MEDICAL DIRECTOR 791364 MEDICAL SOLUTIONS LLC 1010 NORTH 102ND STREET OMAHA NE 68114 CONTRACT STAFFING 676976 13 9134 400 9534 PATIENT SERVICE REVENUE 621400 33179206 33179206 OTHER PATIENT REVENUE FROM JV 621400 563511 563511 33742717 1304832 1304832 36338 0 36338 36338 36338 12286248 12169459 28091 116789 -28091 88698 88698 11896 9134 12426 -530 -530 MEAL INCOME 900099 98200 98200 MISCELLANEOUS 900099 40825 40825 139025 35320614 33742717 0 1568363 11121 11121 6646 6646 215131 215131 10882302 9500940 1381362 428682 376298 52384 2066538 1786667 279871 773015 663327 109688 1099719 1099719 78783 78783 108756 108756 6633 6633 231308 231308 3310764 3120958 189806 292420 292420 269173 136193 132980 1086001 308203 777798 1433362 1413956 19406 118400 104740 13660 40369 34166 6203 455707 455707 2079401 2079401 158573 158573 DRUGS 5256912 5256912 MEDICAL SUPPLIES 1602624 1547678 54946 BAD DEBT EXPENSE 1276615 1276615 MISCELLANEOUS 147744 1161 146583 211202 141378 69824 33647901 28222067 5425834 0 2202366 3406283 827002 836870 4138644 4539767 609737 556808 479027 557379 37198444 19652240 19309548 17546204 36567347 38171744 646714 732575 1097110 911540 65877495 67259170 3412724 3297271 15571527 14659210 1275726 1555175 20259977 19511656 X 45617518 47747514 45617518 47747514 65877495 67259170 1672713 457283 0 X 0 1 X 1 0 X 0 0 0 0 0 0 0 0 1 6633 6633 0 PART II-B, LINE 1: A PORTION OF THE MEMBERSHIP DUES PAID TO THE AMERICAN HOSPITAL ASSOCIATION, WISCONSIN HOSPITAL ASSOCIATION AND RURAL WISCONSIN HEALTH COOPERATIVE ARE USED TO LOBBY ON BEHALF OF SPOONER HEALTH AND OTHER MEMBERS. 1215671 1215671 20671869 9807578 10864291 861381 700721 160660 14441435 9143941 5297494 8088 8088 17546204 THIRD PARTY PAYOR PAYABLE 626000 LEASE LIABILITY 929175 1555175 X 34269974 457283 457283 33812691 231308 1276615 1507923 35320614 32139978 0 32139978 231308 1276615 1507923 33647901 PART X, LINE 2: THE SYSTEM IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS SUBJECTED TO FEDERAL INCOME TAX ONLY ON NET UNRELATED BUSINESS INCOME. THE SYSTEM FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE SYSTEM FOLLOWS THE ACCOUNTING STANDARD FOR INCOME TAXES FOR EVALUATING UNCERTAIN TAX POSITIONS. THE APPLICATION OF THIS STANDARD HAS NO EFFECT ON THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBTS 1,276,615. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROVISION FOR BAD DEBTS 1,276,615. GOLF OUTING 21030 9134 11896 5216 3920 2760 530 21030 9134 11896 5216 3920 2760 530 12426 -530 1 1 1 X 1 X 1 1 1 0 0 153 175878 175878 0.00540 4792132 3270000 1522132 0.04700 153 4968010 3270000 1698010 0.05240 26 2303 112325 16077 96248 0.00300 8 45 55742 55742 0.00170 1 323 766333 366487 399846 0.01240 34 30 32047 32047 0.00100 69 2701 966447 382564 583883 0.01810 69 2854 5934457 3652564 2281893 0.07050 1 1428 1428 0.00000 1 74 2609 2609 0.00010 1 1138 1138 0.00000 1 14 1379 1379 0.00000 4 88 6554 6554 0.00010 1 1276615 0 12303401 12468877 -165476 X 1 1 1 1 SPOONER HEALTH SYSTEM INC 1280 CHANDLER DRIVE SPOONER WI 54801 WWW.SPOONERHEALTH.COM 1024 X X X X HOME HEALTH AGENCY SPOONER HEALTH SYSTEM 1 0 0 1 X X X X X X X X X 25 1 1 1 1 X SEE PART V, SECTION B LINE 7D X X 1 22 1 SEE PART V, SECTION B LINE 7D 0 1 X 100.000000000000 300.000000000000 X X X X 1 1 X X X X 1 X SEE PART V, LINE 16J X SEE LINE 16J X SEE LINE 16J X X X X X X 1 X 0 X X X X 1 X 0 0 SPOONER HEALTH SYSTEM PART V, SECTION B, LINE 5: A SURVEY WAS CONDUCTED TO ACQUIRE INPUT FROM COMMUNITY MEMBERS WHO REPRESENT THE BROAD INTEREST OF THE COMMUNITY REGARDING THE HEALTH NEEDS OF WASHBURN COUNTY. A LINK TO THE SURVEY WAS DISTRIBUTED AND PROMOTED VIA THE FOLLOWING METHODS, INCLUDING PRINT ADS, WEB ADS, AND EMAIL DISTRIBUTION LISTS, AND WAS AVAILABLE ON THE SPOONER HEALTH SYSTEM (SH) WEBSITE. PAPER COPIES OF THE SURVEY WERE DISTRIBUTED IN VARIOUS PUBLIC LOCATIONS, INCLUDING COMMUNITY FLU SHOT CLINICS HELD AT SEVERAL LOCATIONS IN WASHBURN COUNTY, THE HEALTH DEPARTMENT, LIBRARIES, MEALS ON WHEELS, CLINICS, AND SH. AFTER THE SURVEY DATA WERE COLLECTED, A PRIORITIZATION MEETING WAS HELD TO REVIEW THE DATA COLLECTED AND PRIORITIZE THE HEALTH NEEDS. A GROUP OF INDIVIDUALS THAT REPRESENTED THE INTERESTS OF THE COUNTY AND/OR HAD SPECIFIC EXPERTISE REGARDING THE HEALTH NEEDS OF THE VULNERABLE AND UNDERSERVED POPULATIONS WERE ASKED TO PARTICIPATE. THE GROUP INCLUDED PEOPLE REPRESENTING NORTH LAKES COMMUNITY CLINIC, SPOONER MEMORIAL LIBRARY, WC PUBLIC HEALTH, INDIANHEAD MEDICAL CENTER, SPOONER HEALTH, ESSENTIA HEALTH, SPOONER AREA SCHOOL DISTRICT, HEALTHY WASHCO (INCLUDES COMMUNITY ALLIANCE FOR PREVENTION AND MENTAL HEALTH TASK FORCE), UWEXTENSION, WASHBURN COUNTY HEALTH & HUMAN SERVICES, WASHBURN COUNTY SHERIFF'S DEPARTMENT, AND LAKELAND FAMILY RESOURCE CENTER. SPOONER HEALTH SYSTEM PART V, SECTION B, LINE 6A: INDIANHEAD MEDICAL CENTER SPOONER HEALTH SYSTEM PART V, SECTION B, LINE 6B: SPOONER HEALTH SYSTEM PARTNERED WITH WASHBURN COUNTY PUBLIC HEALTH DEPARTMENT TO COMPLETE THE 2025 COMMUNITY HEALTH NEEDS ASSESSMENT. SPOONER HEALTH SYSTEM PART V, SECTION B, LINE 7D: THE COMMUNITY HEALTH NEEDS ASSESSMENT REPORT AND IMPLEMENTATION STRATEGY ARE AVAILABLE ON OUR WEBSITE AT: HTTPS://SPOONERHEALTH.COM/CHNA/CHNA DIRECT LINK:HTTPS://SPOONERHEALTH.COM/WP-CONTENT/UPLOADS/2025/09/CHNA_IMPLEMENTATION_PLAN_WASHBURN2025_FINAL-COPY.PDFIMPLEMENTATION DIRECT LINK:HTTPS://SPOONERHEALTH.COM/WP-CONTENT/UPLOADS/2025/05/CHNA_IMPLEMENTATION_PLAN_SPOONER_2022_FINAL-COPY.PDFIF A READER USES THIS INFORMATION TO ACCESS THE FORM ONLINE, BE SURE TO FORMAT THE URL WITH LOWERCASE LETTERS WHEN COPYING AND PASTING THE DIRECT LINKS. SPOONER HEALTH SYSTEM PART V, SECTION B, LINE 11: DURING THE FISCAL YEAR, SPOONER HEALTH (SH) COMPLETED THEIR 2025 CHNA AND WORKED ON THE IMPLEMENTATION PLAN TO ADDRESS THE NEEDS IDENTIFIED. WHILE THE IMPLEMENTATION PLAN WAS BEING DEVELOPED, SH FOCUSED ON THE THREE PRIORITIZED HEALTH NEEDS IDENTIFIED IN THE 2022 CHNA TO FOCUS THEIR EFFORTS IN ORDER TO SEEK THE MOST EFFICIENT USE OF RESOURCES WHILE GAINING THE MOST IMPACTFUL OUTCOMES. 1. MENTAL HEALTH - IMPLEMENT PROGRAMS THAT ENHANCE MENTAL HEALTH AWARENESS AND INCREASE UTILIZATION OF COMMUNITY RESOURCES THAT SUPPORT MENTAL WELL-BEING. SH SUPPORTS A DEMENTIA FRIENDLY COMMUNITY THROUGH LEADING AND MANAGING THE APHASIA SUPPORT GROUP. THE APHASIA SUPPORT GROUP PROVIDES INDIVIDUALS WITH TANGIBLE TOOLS TO ASSIST IN COPING WITH APHASIA AS WELL AS A FORUM TO SHARE SIMILAR EXPERIENCES WITH OTHERS. SH ALSO PROVIDES REPRESENTATION ON THE MENTAL HEALTH TASK FORCE OF WASHBURN COUNTY, CREATED IN 2018 TO SUPPORT MENTAL HEALTH PREVENTION AND AWARENESS PROGRAMMING. ALL STAFF HAVE UNDERGONE TRAINING IN TRAUMA INFORMED CARE AND WILL INCORPORATE THIS INTO SERVICES PROVIDED AT SH. AN UPDATED LIST OF RESOURCES FOR PATIENTS IS AVAILABLE ON THE SH WEBSITE AND THROUGH OUR CAREGIVERS. THESE RESOURCES ARE INCORPORATED INTO DISCHARGE PLANNING AND CASE MANAGEMENT AS APPLICABLE AND ARE COMMUNICATED TO THE PUBLIC THROUGH THE SH WEBSITE, SOCIAL MEDIA AND COMMUNITY NEWSLETTER. SPOONER HEALTH CONTRACTS WITH A TELEPSYCHIATRY MENTAL HEALTH SERVICE WHO ASSISTED 30 PATIENTS IN THE EMERGENCY DEPARTMENT DURING FY 25. THIS SERVICE PROVIDES 24/7 VIRTUAL ACCESS TO PSYCHIATRY PROVIDERS WHO CAN ASSESS PATIENTS, MANAGE MEDICATIONS, AND COORDINATE TRANSFER LOGISTICS TO OTHER FACILITIES. 2. SUBSTANCE ABUSE - PROVIDE EDUCATION, SUPPORT AND HEALTHY ALTERNATIVES TO PREVENT SUBSTANCE USE AND MISUSE. PROGRESS TOWARD THIS GOAL INCLUDES CONTINUED REPORTING OF OPIOID DISPENSING TO WISCONSIN VIA THE PRESCRIPTION DRUG MONITORING PROGRAM. SH HAS INCREASED THE AMOUNT OF INFORMATION ABOUT OPIOIDS THAT IS INCLUDED IN EVERY AFTER-VISIT SUMMARY. SH PROVIDES REPRESENTATION ON SEVERAL COLLABORATIVE COMMUNITY GROUPS SUCH AS THE WASHBURN COUNTY COMMUNITY ALLIANCE FOR PREVENTION COMMITTEE AND THE DRUG ENDANGERED CHILDREN M-TEAM, WHICH IS A MULTI-DISCIPLINARY TEAM TO PROVIDE SERVICES FOR CHILDREN FOUND AT DRUG LAB SITES. THE SH PAIN MANAGEMENT CLINIC OPENED IN 2018 AND TREATED 165 PATIENTS IN FISCAL YEAR 2025. THE CLINIC HELPS PEOPLE TAKE AN ACTIVE ROLE IN MANAGING CHRONIC PAIN WITH A COMBINATION OF THERAPIES RATHER THAN TURNING TO OTHER SUBSTANCES TO FIND RELIEF FROM PAIN. AN UPDATED LIST OF RESOURCES FOR PATIENTS IS AVAILABLE ON THE SH WEBSITE AND THROUGH OUR CAREGIVERS. 3. ACCESS TO CARE - INCREASE ACCESS AVAILABILITY AND AWARENESS OF AVAILABLE PRIMARY CARE AND SPECIALTY CARE PROVIDERS AND SERVICES. SH OFFERS MANY SPECIALTY SERVICES. PHYSICIANS PROVIDE SERVICES SUCH AS OPHTHALMOLOGY, GASTROENTEROLOGY, PAIN MEDICINE, AND UROLOGY. SH RECOGNIZES THE NEED FOR PATIENTS TO BE ABLE TO RECEIVE SPECIALTY CARE CLOSE TO HOME AND THE DIFFERENCE THIS CAN MAKE ON HEALTH OUTCOMES. THESE SERVICES ARE ADVERTISED THROUGH NEWSPAPERS, THE SH WEBSITE, NEWSLETTERS AND SOCIAL MEDIA POSTS AS WELL AS AN ELECTRONIC SIGN BOARD INSIDE THE HOSPITAL ENTRANCE SCROLLING UPCOMING CLINICS. SH ALSO EMPLOYS A GENERAL SURGEON WHO PERFORMS ROUTINE SURGERIES SUCH AS HERNIA REPAIRS, APPENDECTOMIES AND GALLBLADDER REMOVALS ALLOWING PATIENTS TO REMAIN CLOSE TO HOME FOR SURGICAL NEEDS. SH HAS TELEMEDICINE EQUIPMENT IN ITS EMERGENCY DEPARTMENT TO PROVIDE STROKE VICTIMS 24/7 ACCESS TO A NEUROLOGIST WHO CAN PROMPTLY ASSESS A PATIENT'S SYMPTOMS RESULTING IN QUICKER DIAGNOSIS AND TREATMENT. 84 PATIENTS WERE ABLE TO BENEFIT FROM THIS TECHNOLOGY IN FY25. SH MAKES INFORMATION ON FINANCIAL ASSISTANCE WIDELY AVAILABLE THROUGH OUR WEBSITE AND EMPLOYS A PATIENT FINANCIAL COUNSELOR TO WORK DIRECTLY WITH PATIENTS TO EDUCATE THEM ON AVAILABLE OPTIONS. SH CONTINUES TO OFFER FREE LABORATORY SERVICES TO PATIENTS OF THE RICE LAKE AREA FREE CLINIC, WHOSE FOCUS IS THE UNDERSERVED POPULATION IN THE AREA. SH HOLDS NUMEROUS FLU SHOT CLINICS AT VARIOUS LOCATIONS IN THE COMMUNITY WHERE OVER 380 COMMUNITY MEMBERS WERE ABLE TO RECEIVE THEIR FLU VACCINATION IN 2024. SH ORGANIZES AN ANNUAL HEALTH FAIR WHERE FREE LAB CHOLESTEROL SCREENINGS ARE PROVIDED ONSITE. IN FISCAL YEAR 2025, OVER 24 COMMUNITY MEMBERS TOOK ADVANTAGE OF THE FREE LAB SCREENINGS. SH COORDINATES AND HOSTS THE POWER UP VOICE & MOVEMENT GROUP GEARED TOWARD PEOPLE WITH PARKINSON'S DISEASE AND OTHER NEUROLOGICAL CONDITIONS TO HELP MAINTAIN MOBILITY TO FUNCTION MORE SAFELY AND INDEPENDENTLY. FOUR COMMUNITY HEALTH NEEDS WERE IDENTIFIED IN THE 2022 CHNA PROCESS THAT SH WILL NOT SPECIFICALLY ADDRESS BUT WILL WORK WITHIN OUR RESOURCES TO SUPPORT ORGANIZATIONS WITH MORE EXPERTISE IN THESE AREAS. 1. CHRONIC DISEASE THESE ARE ALREADY SERVICES INCORPORATED INTO THE CARE AT SH AND PREVENTION EFFORTS ARE LED DOMINANTLY BY LOCAL PUBLIC HEALTH. 2. LACK OF COMMUNITY EDUCATION ALTHOUGH MOST COMMUNITY EDUCATION STEMS FROM COUNTY AND PUBLIC HEALTH SERVICES, SH DOES PROVIDE EDUCATION WHEN OPPORTUNITIES ARISE. MOST RECENTLY, REPRESENTATIVES FROM SH REHABILITATION SERVICES HAVE BEEN PROVIDING EDUCATION PROGRAMMING AT THE SPOONER SENIOR CENTER ON TOPICS SUCH AS MEMORY, BALANCE, AND JOINT PROTECTION WHEN GARDENING. 3. POVERTY AND BASIC NEEDS - THE HOSPITAL DOES NOT HAVE ADEQUATE RESOURCES TO PROVIDE DIRECT SERVICES THAT CAN HELP IN THESE AREAS; HOWEVER, IT DOES PASS ALONG INFORMATION TO ITS PATIENTS AS NEEDED REGARDING SOURCES OF HELP IN THE COMMUNITY. 4. COVID-19 - THIS HAS BECOME PART OF OPERATIONS AT THE HOSPITAL AND WILL CONTINUE TO BE A SIGNIFICANT HEALTH NEED THAT IS ALWAYS ADDRESSED. THE HOSPITAL CHOSE TO FOCUS ON THE THREE OTHER PRIORITIES MENTIONED IN THEIR IMPLEMENTATION PLAN. SPOONER HEALTH SYSTEM PART V, SECTION B, LINE 16J: THE FINANCIAL ASSISTANCE POLICY IS AVAILABLE ON THE WEBSITE AT HTTPS://WWW.SPOONERHEALTH.COM/PATIENTS-VISITORS/PATIENT-VISITOR-INFORMATION/FINANCIAL-ASSISTANCE/. THE APPLICATION IS ON THE WEBSITE: HTTPS://SPOONERHEALTH.COM/WP-CONTENT/UPLOADS/2025/04/FA-APPLICATION-AND-PLAIN-LANGUAGE-SUMMARY-1-1-2024-COPY-COPY.PDFTHE PLAIN LANGUAGE SUMMARY IS ON THE WEBSITE: HTTPS://SPOONERHEALTH.COM/WP-CONTENT/UPLOADS/2025/04/SPOONER-HEALTH-PLAIN-LANGUAGE-SUMMARY-1-1-2024-COPY-COPY.PDF.THE INFORMATION ON THE WEBSITES EXPLAINS EXACTLY WHAT TO DO IN ORDER TO APPLY FOR FINANCIAL ASSISTANCE. THE APPLICATION FORM IS ALSO AVAILABLE AT REGISTRATION. A FINANCIAL ASSISTANCE APPLICATION AND LETTER IS SENT OUT TO PATIENTS WHO ARE NOT ABLE TO PAY THEIR BALANCES DUE.IF A READER USES THIS INFORMATION TO ACCESS THE FORM ONLINE, BE SURE TO FORMAT THE URL WITH LOWERCASE LETTERS WHEN COPYING AND PASTING THE DIRECT LINKS. PART I, LINE 3C: ELIGIBILITY FOR FINANCIAL ASSISTANCE IS BASED PRIMARILY ON HOUSEHOLD INCOME COMPARED TO FEDERAL POVERTY GUIDELINES. HOWEVER, QUALIFIED HOUSEHOLD ASSETS ARE ALSO CONSIDERED WHEN DETERMINING AN INDIVIDUAL'S ABILITY TO PAY FOR HEALTHCARE SERVICES. FINALLY, INSURANCE STATUS CAN IMPACT A PERSON'S ELIGIBILITY IF THEY HAVE ACCESS TO HEALTH INSURANCE, THIRD-PARTY REIMBURSEMENT OR GOVERNMENTAL ASSISTANCE BUT FAIL TO TAKE ADVANTAGE OF IT OR FAIL TO MAINTAIN ELIGIBILITY. PART I, LINE 7: THE AMOUNTS REPORTED IN PART I, LINE 7A-C WERE COMPUTED USING THE COST TO CHARGE RATIO FROM WORKSHEET 2 OF THE SCHEDULE H, IRS INSTRUCTIONS. THE AMOUNTS REPORTED IN LINES 7E-I WERE REPORTED BASED ON DIRECT COSTS INCURRED BY SH. PART I, LINE 7G: INCLUDED IN PART I, LINE 7G IS THE HOME HEALTH AGENCY. THIS SERVICE IS LISTED AS A SUBSIDIZED HEALTH SERVICE BECAUSE IT IS OPERATED BY SH TO PROVIDE A SERVICE THAT IS NEEDED IN THE COMMUNITY BUT THAT CANNOT BE SUSTAINED ON ITS OWN. THE TOTAL COMMUNITY BENEFIT EXPENSE FOR THE HOME HEALTH AGENCY WAS $766,333 WITH DIRECT OFFSETTING REVENUE OF $366,487 RESULTING IN A NET COMMUNITY BENEFIT EXPENSE OF $399,846. PART I, LN 7 COL(F): THE HOSPITAL IS REPORTING $1,276,615 OF BAD DEBT EXPENSE IN FORM 990, PART IX, LINE 24C. TOTAL EXPENSE, LESS THIS AMOUNT, ARE $32,139,978. THIS AMOUNT IS USED TO CALCULATE THE PERCENTAGE OF TOTAL EXPENSE IN SCHEDULE H, PART I, LINE 7, COLUMN F. PART II, COMMUNITY BUILDING ACTIVITIES: SPOONER HEALTH (SH) CONTINUES TO BE A COMMUNITY DROP OFF LOCATION FOR INFECTIOUS WASTE, WHICH IS ROUTINELY COLLECTED AND PROPERLY DISPOSED OF FOR ENVIRONMENTAL SAFETY IN THE REGION. SH PROVIDES FREE MEETING ROOM SPACE TO MANY NON-PROFIT COMMUNITY GROUPS, INCLUDING HOSTING THE HEALTH & AGING DAY FOR THE LEADERSHIP WASHBURN COUNTY PROGRAM. ADDITIONAL ACTIVITIES RELATED TO COMMUNITY BUILDING ARE REPORTED IN THE COMMUNITY HEALTH IMPROVEMENT CATEGORY INCLUDING REPRESENTATION ON SEVERAL COMMUNITY HEALTH RELATED COMMITTEES INCLUDING THE WASHBURN COUNTY INTERDISCIPLINARY TEAM AND THE BURNETT COUNTY CRISIS OVERSIGHT COMMITTEE. TO PROMOTE HEALTHCARE WORKFORCE DEVELOPMENT, SH HAS A REPRESENTATIVE ON THE ADVISORY BOARD FOR NORTHWOODS TECHNICAL COLLEGE, OFFERS JOB SHADOW OPPORTUNITIES FOR HIGH SCHOOL STUDENTS, AND STARTED AN AFTER-SCHOOL CAREER EXPLORATION CLUB DESIGNED TO INTRODUCE HEALTHCARE CAREER PATHS TO MIDDLE SCHOOL STUDENTS. PART III, LINE 2: THE AMOUNT OF BAD DEBT EXPENSE REPORTED IN PART III, LINE 2 IS CALCULATED AS FOLLOWS: PAYMENT ARRANGEMENTS INCLUDE PROSPECTIVELY DETERMINED RATES PER DISCHARGE, REIMBURSED COSTS, DISCOUNTED CHARGES AND PER DIEM PAYMENTS. NET PATIENT SERVICE REVENUE IS REPORTED AT THE ESTIMATED NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS, AND OTHERS FOR SERVICES RENDERED, INCLUDING ESTIMATED RETROACTIVE ADJUSTMENTS UNDER REIMBURSEMENT AGREEMENTS WITH THIRD-PARTY PAYORS. PART III, LINE 3: A PORTION OF THE BAD DEBT EXPENSES REPORTED IN LINE 2 WOULD BE CONSIDERED CHARITY CARE IF THE PROPER PAPERWORK WAS COMPLETED BY THE PATIENTS, HOWEVER THIS AMOUNT CANNOT BE QUANTIFIED. PART III, LINE 4: FOR INFORMATION ABOUT BAD DEBT EXPENSE, SEE THE "PATIENT ACCOUNTS RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES" SECTION OF NOTE 1 ON PAGES 7-8 OF THE ATTACHED FINANCIAL STATEMENTS. PART III, LINE 8: FROM PART III, LINE 6, THE TOTAL ALLOWABLE COST REPORTED TO MEDICARE WAS BASED ON THE 2025 FILED MEDICARE COST REPORT. PART III, LINE 9B: AFTER FINANCIAL ASSISTANCE IS PROVIDED, SPOONER HEALTH SYSTEM WILL CONTINUE TO WORK WITH PATIENTS TO RESOLVE THE REMAINDER OF THEIR BALANCE AFTER FINANCIAL ASSISTANCE. SPOONER HEALTH SYSTEM MAKES ALL REASONABLE ATTEMPTS TO CONFIRM THAT PATIENTS ARE NOT ELIGIBLE FOR OTHER ASSISTANCE PROGRAMS PRIOR TO COLLECTION AGENCY ASSIGNMENT. PRIOR TO TRANSFER TO A COLLECTION AGENCY, SPOONER HEALTH SYSTEM WILL SEND STATEMENTS AND COLLECTION LETTERS TO THE PATIENT AT THE ADDRESS PROVIDED BY THE PATIENT. STATEMENTS AND COMMUNICATIONS WILL INFORM THE PATIENT OF THEIR FINANCIAL RESPONSIBILITY AFTER FINANCIAL ASSISTANCE. AFTER PAYMENT PLAN ARRANGEMENTS HAVE BEEN MADE AND BEFORE TRANSFER TO A COLLECTION AGENCY, SPOONER HEALTH SYSTEM WILL SEND A NOTICE TO PATIENTS WHO HAVE FAILED TO MAKE PAYMENT ARRANGEMENTS OR WHO DO NOT COMPLY WITH MUTUALLY AGREED UPON PAYMENT PLANS. THE NOTICE WILL ALERT THE PATIENT OF THEIR BALANCE AND THAT IF THEIR FINANCIAL SITUATION HAS CHANGED, THEY MAY HAVE THE OPPORTUNITY FOR A NEW PAYMENT PLAN. PART VI, LINE 2: THE 2025 COMMUNITY HEALTH NEEDS ASSESSMENT REPORTED IN PART V, SECTION B WAS THE ONLY ASSESSMENT OF THE COMMUNITY'S HEALTH NEEDS CONDUCTED DURING THE FISCAL YEAR. PART VI, LINE 3: PATIENTS WITHOUT INSURANCE ARE GIVEN THE FINANCIAL ASSISTANCE (FA) APPLICATION. OUR FINANCIAL COUNSELOR CALLS THEM AFTER DISCHARGE AND EXPLAINS WHAT ASSISTANCE (FROM THE GOVERNMENT OR SHS) MAY BE AVAILABLE TO THEM. SHE ASKS THEM TO FILL IT OUT AND MAKES AN APPOINTMENT WITH THEM IN THE OFFICE IF THEY NEED ASSISTANCE WITH THE FA APPLICATION OR GOING TO WWW.ACCESS.WISCONSIN.GOV TO APPLY FOR GOVERNMENTAL ASSISTANCE. WHEN THEY COME IN, SHE WILL ASSIST THEM WITH THE APPLICATION PROCESS AS MUCH AS SHE CAN. IF THEY NEED FURTHER ASSISTANCE, ARE OF RETIREMENT AGE, OR IF THERE IS A DISABILITY INVOLVED, SHE REFERS THEM TO THE WASHBURN COUNTY AGING AND DISABILITY RESOURCE CENTER WHERE THEY WILL HELP THE PATIENTS IN GETTING ADDITIONAL ASSISTANCE. OUR FINANCIAL COUNSELOR ALSO REFERS PATIENTS TO THE COUNTY'S PUBLIC HEALTH DEPARTMENT IF THEY NEED FAMILY OR WOMEN'S HEALTH ASSISTANCE. WE ALSO PUBLICIZE THE AVAILABILITY OF FA IN OUR ANNUAL REPORT TO THE COMMUNITY THAT IS SENT OUT TO EVERY ADDRESS IN OUR PRIMARY SERVICE AREA. PART VI, LINE 4: SPOONER HEALTH SYSTEM PRIMARILY SERVES THE COMMUNITIES WITHIN WASHBURN COUNTY IN NORTHWESTERN WISCONSIN. WASHBURN COUNTY IS THE 30TH LARGEST COUNTY BY LAND AREA IN WISCONSIN WITH AN ESTIMATED POPULATION OF 16,749 (PER JULY 2023 US CENSUS BUREAU). THE MEDIAN HOUSEHOLD INCOME IS $61,270 WITH 11.7% OF PERSONS BELOW POVERTY LEVEL (PER 2023 DATA). WASHBURN COUNTY HAD A 3.5% UNEMPLOYMENT RATE IN AUGUST 2025 PER THE WISCONSIN DEPARTMENT OF WORKFORCE DEVELOPMENT. PART VI, LINE 5: THE MAJORITY OF OUR ORGANIZATION'S GOVERNING BOARD MEMBERS LIVE IN THE PRIMARY SERVICE AREA FOR SPOONER HEALTH. SPOONER HEALTH EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PROVIDERS IN OUR COMMUNITY. SURPLUS FUNDS GENERATED BY SPOONER HEALTH ARE INVESTED BACK INTO THE FACILITY AND ITS EQUIPMENT TO CONTINUE OFFERING HIGH QUALITY HEALTHCARE INCLUDING EXPANDING SERVICES WHEN POSSIBLE FOR OUR COMMUNITY AND SERVICE AREA. PART VI, LINE 6: SPOONER HEALTH SYSTEM IS NOT PART OF AN AFFILIATED HEALTH CARE SYSTEM. 1 SCHOLARSHIPS FOR HIGH SCHOOL AND NON-TRADITIONAL STUDENTS GOING INTO A HEALTHCARE RELATED FIELD 3 3000 TUITION ASSISTANCE FOR STUDENTS ATTENDING CMA AND PHARMACY TECH PROGRAMS 2 3646 PART I, LINE 2: SPOONER HEALTH AWARDS SCHOLARSHIPS TO HIGH SCHOOL SENIORS OR NON-TRADITIONAL STUDENTS WHO ARE GOING ON TO POSTSECONDARY EDUCATION IN A HEALTHCARE RELATED FIELD. SPOONER HEALTH ALSO OFFERS TUITION ASSISTANCE FOR EMPLOYEES WHO ARE FURTHERING THEIR EDUCATION TO ENHANCE THEIR JOB RELATED SKILLS AND KNOWLEDGE. FUNDS ARE PAID DIRECTLY TO THE SCHOOL OR REIMBURSED TO THE EMPLOYEE AFTER PROOF OF COURSE COMPLETION TO ENSURE THEY ARE USED FOR THE PURPOSE OF TUITION. X X X 0 0 0 0 0 0 0 0 0 PHILIP MOFLE MD SURGERY MEDICAL DIRECTOR 355702 0 0 0 0 0 14000 0 40906 0 410608 0 0 0 TAMARA DANIELS MD E.D. MEDICAL DIRECTOR 325933 0 0 0 0 0 14000 0 45982 0 385915 0 0 0 CONNOR SCHMIDT CRNA 322951 0 0 0 0 0 14000 0 39504 0 376455 0 0 0 REBECCA BUSCH CHIEF FINANCIAL OFFICER 188178 0 0 0 0 0 9763 0 22511 0 220452 0 0 0 TIMOTHY BASSETT PHARMACY DIRECTOR 197909 0 0 0 0 0 10055 0 5376 0 213340 0 0 0 JENNIFER ZIMMER APNP 166261 0 0 0 0 0 4083 0 40910 0 211254 0 0 0 PART I, LINE 3 HEALTHTECH MANAGEMENT SERVICES PERFORMS A SALARY REVIEW OF THE CEO OF SPOONER HEALTH SYSTEM EACH YEAR AND PROVIDES THE APPROPRIATE INFORMATION, INCLUDING COMPENSATION SURVEYS, TO SPOONER HEALTH SYSTEM'S BOARD OF DIRECTORS. THROUGH THIS REVIEW, THE BOARD OF DIRECTORS IS ABLE TO REVIEW THE COMPARABILITY DATA RELIED UPON IN DETERMINING THE CEO'S COMPENSATION. THE INFORMATION IS PRESENTED BY THE MANAGEMENT COMPANY TO THE BOARD OF DIRECTORS OF SPOONER HEALTH SYSTEM, ALONG WITH A PERFORMANCE EVALUATION AND A RECOMMENDATION OF A SALARY LEVEL, WHICH IS THEN APPROVED BY THE BOARD OF DIRECTORS OF SPOONER HEALTH SYSTEM. FORM 990, PART VII, SECTION A, LINE 5 SPOONER HEALTH SYSTEM, INC. CONTRACTS WITH ESSENTIA HEALTH TO PROVIDE SERVICES DIRECTLY RELATING TO THE HOSPITAL AND MEDICAL MANAGEMENT. INCLUDED IN THE FEES PAID TO ESSENTIA HEALTH IS THE COMPENSATION FOR DR. BRIAN GASKILL, CHIEF OF STAFF AND BOARD MEMBER. THE EXACT FIGURES REGARDING DR. GASKILL'S COMPENSATION REMAINS UNATTAINABLE. A WI HEALTH AND EDUCATIONAL FACILITIES AUTHORITY 391337855 2022-02-24 17630000 CONSTRUCTING REPLACEMENT HOSPITAL 0 0 0 A 940000 17630000 259587 17370413 2022 1 0 1 1 A 0 1 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 0 1 1 0 0 0 1 A 1 DATE REBATE COMPUTATION PERFORMED ISSUER NAME: WI HEALTH AND EDUCATIONAL FACILITIES AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 02/24/2022 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE BOARD PRESIDENT, VICE-PRESIDENT, SECRETARY AND TREASURER. THE EXECUTIVE COMMITTEE HAS AND EXERCISES THE POWER AND AUTHORITY OF THE BOARD OF DIRECTORS TO TRANSACT ALL REGULAR BUSINESS OF THE ORGANIZATION DURING THE PERIOD BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, SUBJECT TO ANY PRIOR LIMITATION IMPOSED BY THE BOARD OF DIRECTORS AND WITH THE UNDERSTANDING THAT ALL MATTERS OF MAJOR IMPORTANCE WILL BE REFERRED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 3 SPOONER HEALTH SYSTEM, INC. CONTRACTS WITH HEALTHTECH MANAGEMENT SERVICES TO PROVIDE MANAGEMENT SERVICES. INCLUDED IN THE FEES PAID TO HEALTHTECH MANAGEMENT SERVICES IS THE COMPENSATION FOR THE CEO. DURING 2024, THE CEO RECEIVED $366,046 OF TAXABLE PAY, $49,393 OF NONTAXABLE DEFERRED COMPENSATION AND $46,473 OF OTHER NONTAXABLE BENEFITS FROM HEALTHTECH MANAGEMENT SERVICES FOR HIS SERVICES TO SPOONER HEALTH SYSTEM, INC. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY MANAGEMENT BEFORE BEING FORWARDED TO THE BOARD OF DIRECTORS. AT THE BOARD OF DIRECTORS MEETING, THE 990 WAS REVIEWED WITH THE BOARD MEMBERS WHO APPROVED IT. THE 990 WAS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE POLICY OF SPOONER HEALTH SYSTEM THAT ALL POTENTIAL CONFLICTS OF INTEREST SHOULD BE IDENTIFIED BY ANY OFFICER, BOARD MEMBER, OR KEY EMPLOYEE OF THE ORGANIZATION ON AN ANNUAL BASIS. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE PERSON WITH THE CONFLICT SHALL LEAVE MEETINGS DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 MICHAEL SCHAFER, CEO, IS AN EMPLOYEE OF THE UNRELATED MANAGEMENT COMPANY THAT PROVIDES SERVICES TO SPOONER HEALTH SYSTEM. SPOONER HEALTH SYSTEM PAYS THE MANAGEMENT COMPANY A MANAGEMENT FEE FOR MICHAEL SCHAFER'S SERVICES AS CEO. THE MANAGEMENT COMPANY PERFORMS A SALARY REVIEW OF THE CEO OF SPOONER HEALTH SYSTEM EACH YEAR AND PROVIDES THE APPROPRIATE INFORMATION, INCLUDING COMPENSATION SURVEYS, TO SPOONER HEALTH SYSTEM'S BOARD OF DIRECTORS. THROUGH THIS REVIEW, THE BOARD OF DIRECTORS IS ABLE TO REVIEW THE COMPARABILITY DATA RELIED UPON IN DETERMINING THE CEO'S COMPENSATION. THE INFORMATION IS PRESENTED BY THE MANAGEMENT COMPANY TO THE BOARD OF DIRECTORS OF SPOONER HEALTH SYSTEM, ALONG WITH A PERFORMANCE EVALUATION AND A RECOMMENDATION OF A SALARY LEVEL, WHICH IS THEN APPROVED BY THE BOARD OF DIRECTORS OF SPOONER HEALTH SYSTEM. ALL OFFICERS AND KEY EMPLOYEES' COMPENSATION IS REVIEWED ON AN ANNUAL BASIS AND COMPARED TO MARKET DATA GATHERED BY THE HUMAN RESOURCES DEPARTMENT. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC.