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        <BusinessCode>622000</BusinessCode>
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        <ProgramServices>139339</ProgramServices>
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      <TravelEntrtnmntPublicOfficials>
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      <AllOtherExpenses>
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        <EndOfYearBalance>2632710</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <BoardDesignatedEOYBalance>0.1</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.9</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>0</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>1</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>1</AreRelatedOrgsListedScheduleR>
      <Land>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>17998001</OtherCostOrOtherBasis>
        <BookValue>17998001</BookValue>
      </Land>
      <Buildings>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>150196046</OtherCostOrOtherBasis>
        <Depreciation>59104941</Depreciation>
        <BookValue>91091105</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>1374959</OtherCostOrOtherBasis>
        <Depreciation>1131838</Depreciation>
        <BookValue>243121</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>205217322</OtherCostOrOtherBasis>
        <Depreciation>145114848</Depreciation>
        <BookValue>60102474</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>0</InvestmentCostOrOtherBasis>
        <OtherCostOrOtherBasis>33454926</OtherCostOrOtherBasis>
        <Depreciation>7627330</Depreciation>
        <BookValue>25827596</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>195262297</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>Beneficial interest in Billings Clinic Foundation</Description>
        <BookValue>32294245</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>32294245</TotalBookValueOtherAssets>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>Swap valuation</Description>
        <Amount>19210571</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Provision for unpaid claims</Description>
        <Amount>9294689</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Estimated claims</Description>
        <Amount>6642545</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>35147805</TotalOfAmounts>
      <TotalRevenue>533341354</TotalRevenue>
      <TotalExpenses>504796510</TotalExpenses>
      <ExcessOrDeficitForYear>28544844</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>11458970</NetUnrealizedGLOnInvestments>
      <DonatedServicesAndFacilities>0</DonatedServicesAndFacilities>
      <InvestmentExpenses>0</InvestmentExpenses>
      <PriorPeriodAdjustments>0</PriorPeriodAdjustments>
      <OtherAmount>750</OtherAmount>
      <TotalAdjustments>11459720</TotalAdjustments>
      <ExcessOrDeficitPerFS>40004564</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>535472699</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>11458970</NetUnrealizedGainsInvestments>
      <DonatedSrvcAndUseOfFacilities>750</DonatedSrvcAndUseOfFacilities>
      <RecoveriesOfPriorYearGrants>0</RecoveriesOfPriorYearGrants>
      <OtherRevenues>91</OtherRevenues>
      <RevenueNotRptdF990>11459811</RevenueNotRptdF990>
      <RevenueSubtotal>524012888</RevenueSubtotal>
      <InvestmentExpensesNotIncluded>846809</InvestmentExpensesNotIncluded>
      <OtherRevenuesNotIncluded>8481657</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>9328466</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>533341354</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>495470747</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>0</DonatedServicesUseOfFacilities>
      <PriorYearAdjustments>0</PriorYearAdjustments>
      <LossesReported>0</LossesReported>
      <OtherExpensesIncluded>98</OtherExpensesIncluded>
      <ExpensesNotRptdF990>98</ExpensesNotRptdF990>
      <ExpensesSubtotal>495470649</ExpensesSubtotal>
      <InvestmentExpensesNotIncluded2>846809</InvestmentExpensesNotIncluded2>
      <OtherExpensesNotIncluded>8479052</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>9325861</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>504796510</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P05_S00_L04</Identifier>
        <ReturnReference>Schedule D, Part V, Line 4</ReturnReference>
        <Explanation>Schedule D, Part V, Line 4 - Endowment funds are to be invested and held in perpetuity to provide a source of income for Billings Clinic programs and needs.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P10_S00_L02</Identifier>
        <ReturnReference>Schedule D, Part X, Line 2</ReturnReference>
        <Explanation>There is no footnote.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P11_S00_L08</Identifier>
        <ReturnReference>Schedule D, Part XI, Line 8</ReturnReference>
        <Explanation>Transfer of donated equipment from Billings Clinic Foundation</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P12_S00_L02d</Identifier>
        <ReturnReference>Schedule D, Part XII, Line 2d</ReturnReference>
        <Explanation>Rounding</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P12_S00_L04b</Identifier>
        <ReturnReference>Schedule D, Part XII, Line 4b</ReturnReference>
        <Explanation>Reclass 1,110,614 MHI income 7,245,376 Auxiliary income 125,667</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P13_S00_L02d</Identifier>
        <ReturnReference>Schedule D, Part XIII, Line 2d</ReturnReference>
        <Explanation>Rounding</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>SchD_P13_S00_L04b</Identifier>
        <ReturnReference>Schedule D, Part XIII, Line 4b</ReturnReference>
        <Explanation>Reclass 1,110,614 MHI expenses 7,242,771 Auxiliary expense 125,667</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleH documentId="R000006" softwareId="10000077" softwareVersion="v1.00">
      <CharityCarePolicy>1</CharityCarePolicy>
      <WrittenPolicy>1</WrittenPolicy>
      <FPGReferenceFreeCare>1</FPGReferenceFreeCare>
      <Pcent100>X</Pcent100>
      <FPGReferenceDiscountedCare>1</FPGReferenceDiscountedCare>
      <Pcent300>X</Pcent300>
      <FreeDiscCareMedicallyIndigent>1</FreeDiscCareMedicallyIndigent>
      <AmountsBudgetedForCharityCare>1</AmountsBudgetedForCharityCare>
      <ExpensesExceededBudget>0</ExpensesExceededBudget>
      <AnnualCommunityBenefitReport>1</AnnualCommunityBenefitReport>
      <ReportPublicallyAvailable>1</ReportPublicallyAvailable>
      <CharityCareAtCost>
        <PersonsServed>36860</PersonsServed>
        <TotalCommunityBenefitExpense>13980388</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>13980388</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0299</PercentOfTotalExpense>
      </CharityCareAtCost>
      <UnreimbursedMedicaid>
        <PersonsServed>101446</PersonsServed>
        <TotalCommunityBenefitExpense>41029483</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>44491568</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>-3462085</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </UnreimbursedMedicaid>
      <UnreimbursedCosts>
        <PersonsServed>0</PersonsServed>
        <TotalCommunityBenefitExpense>0</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>0</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </UnreimbursedCosts>
      <TotalCharityCare>
        <NumberOfActivitiesOrPrograms>0</NumberOfActivitiesOrPrograms>
        <PersonsServed>138306</PersonsServed>
        <TotalCommunityBenefitExpense>55009871</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>44491568</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>10518303</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0299</PercentOfTotalExpense>
      </TotalCharityCare>
      <CommunityHealthServices>
        <NumberOfActivitiesOrPrograms>36</NumberOfActivitiesOrPrograms>
        <PersonsServed>103561</PersonsServed>
        <TotalCommunityBenefitExpense>3555877</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>347552</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>3208325</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0069</PercentOfTotalExpense>
      </CommunityHealthServices>
      <HealthProfessionsEducation>
        <NumberOfActivitiesOrPrograms>7</NumberOfActivitiesOrPrograms>
        <PersonsServed>553</PersonsServed>
        <TotalCommunityBenefitExpense>2577748</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>518588</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>2059160</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0044</PercentOfTotalExpense>
      </HealthProfessionsEducation>
      <SubsidizedHealthServices>
        <NumberOfActivitiesOrPrograms>12</NumberOfActivitiesOrPrograms>
        <PersonsServed>185239</PersonsServed>
        <TotalCommunityBenefitExpense>45466560</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>38058116</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>7408444</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0158</PercentOfTotalExpense>
      </SubsidizedHealthServices>
      <Research>
        <NumberOfActivitiesOrPrograms>1</NumberOfActivitiesOrPrograms>
        <PersonsServed>12561</PersonsServed>
        <TotalCommunityBenefitExpense>3640581</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>2965</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>3637616</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0078</PercentOfTotalExpense>
      </Research>
      <CashAndInKindContributions>
        <NumberOfActivitiesOrPrograms>6</NumberOfActivitiesOrPrograms>
        <PersonsServed>3296</PersonsServed>
        <TotalCommunityBenefitExpense>196323</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>196323</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0004</PercentOfTotalExpense>
      </CashAndInKindContributions>
      <TotalOtherBenefits>
        <NumberOfActivitiesOrPrograms>62</NumberOfActivitiesOrPrograms>
        <PersonsServed>305210</PersonsServed>
        <TotalCommunityBenefitExpense>55437089</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>38927221</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>16509868</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0353</PercentOfTotalExpense>
      </TotalOtherBenefits>
      <TotalCommunityBenefits>
        <NumberOfActivitiesOrPrograms>62</NumberOfActivitiesOrPrograms>
        <PersonsServed>443516</PersonsServed>
        <TotalCommunityBenefitExpense>110446960</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>83418789</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>27028171</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.0652</PercentOfTotalExpense>
      </TotalCommunityBenefits>
      <PhysicalImprovementsAndHousing>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </PhysicalImprovementsAndHousing>
      <EconomicDevelopment>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </EconomicDevelopment>
      <CommunitySupport>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </CommunitySupport>
      <EnvironmentalImprovements>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </EnvironmentalImprovements>
      <LeadershipDevelopment>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </LeadershipDevelopment>
      <CoalitionBuilding>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </CoalitionBuilding>
      <HealthImprovementAdvocacy>
        <NumberOfActivitiesOrPrograms>4</NumberOfActivitiesOrPrograms>
        <PersonsServed>0</PersonsServed>
        <TotalCommunityBuildingExpense>173808</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>173808</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </HealthImprovementAdvocacy>
      <WorkforceDevelopment>
        <NumberOfActivitiesOrPrograms>3</NumberOfActivitiesOrPrograms>
        <PersonsServed>388</PersonsServed>
        <TotalCommunityBuildingExpense>76977</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>36294</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>40683</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </WorkforceDevelopment>
      <Other>
        <NumberOfActivitiesOrPrograms>0</NumberOfActivitiesOrPrograms>
        <PersonsServed>0</PersonsServed>
        <TotalCommunityBuildingExpense>0</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>0</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>0</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </Other>
      <Total>
        <NumberOfActivitiesOrPrograms>7</NumberOfActivitiesOrPrograms>
        <PersonsServed>388</PersonsServed>
        <TotalCommunityBuildingExpense>250785</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>36294</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>214491</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0</PercentOfTotalExpense>
      </Total>
      <BadDebtExpenseReported>0</BadDebtExpenseReported>
      <BadDebtExpenseAmount>16410297</BadDebtExpenseAmount>
      <AmountAttributableTo>5161647</AmountAttributableTo>
      <AmountReimbursedByMedicare>158775249</AmountReimbursedByMedicare>
      <CostOfCareReimbursedByMedicare>167364107</CostOfCareReimbursedByMedicare>
      <MedicareSurplusOrShortfall>-8588858</MedicareSurplusOrShortfall>
      <CostingMethodologyUsed>
        <CostToChargeRatio>X</CostToChargeRatio>
      </CostingMethodologyUsed>
      <WrittenDebtCollectionPolicy>1</WrittenDebtCollectionPolicy>
      <ProvisionForCharityCare>1</ProvisionForCharityCare>
      <NumberOfHospitalFacilities>1</NumberOfHospitalFacilities>
      <Form990ScheduleHPartVSectionA>
        <FacilityNumber>1</FacilityNumber>
        <Name>
          <BusinessNameLine1>Billings Clinic (Deaconess Hospital)</BusinessNameLine1>
        </Name>
        <Address>
          <AddressLine1>2800 Tenth Avenue North</AddressLine1>
          <City>Billings</City>
          <State>MT</State>
          <ZIPCode>59101</ZIPCode>
        </Address>
        <LicensedHospital>X</LicensedHospital>
        <GeneralMedicalAndSurgical>X</GeneralMedicalAndSurgical>
        <TeachingHospital>X</TeachingHospital>
        <ResearchFacility>X</ResearchFacility>
        <Er24Hours>X</Er24Hours>
      </Form990ScheduleHPartVSectionA>
      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
          <BusinessNameLine1>Billings Clinic (Deaconess Hospital)</BusinessNameLine1>
        </HospitalFacilityName>
        <HospitalFacilityNumber>1</HospitalFacilityNumber>
      </Form990ScheduleHPartVSectionB>
      <Form990ScheduleHPartVSectionC>
        <NumberOfOtherFacilities>6</NumberOfOtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Billings Clinic (Billings Clinic)</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>2800 Tenth Avenue North</AddressLine1>
            <City>Billings</City>
            <State>MT</State>
            <ZIPCode>59101</ZIPCode>
          </Address>
          <FacilityType>Multispecialty physician outpatient clinics</FacilityType>
        </OtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Billings MRI Center</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>1041 N 29th St</AddressLine1>
            <City>Billings</City>
            <State>MT</State>
            <ZIPCode>59101</ZIPCode>
          </Address>
          <FacilityType>Medical imaging</FacilityType>
        </OtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Billings Clinic (Aspen Meadows)</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>3155 Avenue C</AddressLine1>
            <City>Billings</City>
            <State>MT</State>
            <ZIPCode>59102</ZIPCode>
          </Address>
          <FacilityType>Long term care facility</FacilityType>
        </OtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Bozeman Dialysis Center</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>931 Highland Blvd</AddressLine1>
            <City>Bozeman</City>
            <State>MT</State>
            <ZIPCode>59715</ZIPCode>
          </Address>
          <FacilityType>Dialysis unit</FacilityType>
        </OtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Livingston Imaging</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>504 S 13th St</AddressLine1>
            <City>Livingston</City>
            <State>MT</State>
            <ZIPCode>59047</ZIPCode>
          </Address>
          <FacilityType>Medical imaging</FacilityType>
        </OtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Billings Clinic Sheridan Dialysis</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>1401 West 5th St</AddressLine1>
            <City>Sheridan</City>
            <State>WY</State>
            <ZIPCode>82801</ZIPCode>
          </Address>
          <FacilityType>Dialysis unit</FacilityType>
        </OtherFacilities>
      </Form990ScheduleHPartVSectionC>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P01_S00_L03c</Identifier>
        <ReturnReference>Schedule H, Part I, Line 3c</ReturnReference>
        <Explanation>The Federal Poverty Guidelines (FPG) are utilized to determine eligibility. In addition, Billings Clinic utilizes a calculator that has built into the formulas the FPG and the cost of living within our area to help determine the patient's ability to pay. Our application requires submitting bank statement and investment account information to consider assets as part of the process. The application includes: o Completed and signed application and financial assistance checklist completed. o Letter of need completed. o Complete copies of previous years federal and state tax returns, all pages, all schedules, all W-2's. o Debt to income ratio o Type of employment (part/time, seasonal, etc.) o Copies of earnings for last three months for each person in the household, i.e., paystubs, social security, pensions, unemployment benefits, etc. Profit and Loss statement for self employed applicants. o Copies of last three months bank statements, savings statements, investment account statements. o Letters of support from assisting party if household is receiving assistance from family and/or friends. o Award letters from SNAP, LIEAP, TANF, college loans, general assistance, etc. o If currently unemployed, when was last day of work? o How they spend their income (Information from bank statements).</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P01_S00_L07</Identifier>
        <ReturnReference>Schedule H, Part I, Line 7</ReturnReference>
        <Explanation>For the calculation of the unreimbursed cost of charity care and Medicaid, a ratio of patient care cost to charges using worksheet 2 was utilized. For the calculation of the cost of subsidized services, individual department cost to charge ratios were used, rather than facility wide.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P01_S00_L072f</Identifier>
        <ReturnReference>Schedule H, Part I, Line 7, Column f</ReturnReference>
        <Explanation>Bad debt expense included on Form 990, Part IX, line 25, Column A, but subtracted for purposes of calculating the percentage column is $36,589,311.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P01_S00_L07g</Identifier>
        <ReturnReference>Schedule H, Part I, Line 7g</ReturnReference>
        <Explanation>Included as subsidized health services are the unreimbursed costs attributable to our rural primary care physician clinics and regional physician outreach clinics (minus bad debt, charity care, Medicaid and Medicare) at a total net benefit of $2,637,190. The specialty outreach clinics offer biweekly or monthly specialty care in rural areas without that care available. Outreach clinics provided 15,053 specialty appointments. Primary care branch clinics had 114,806 encounters in FY11. Both outreach and primary care branch clinics offer financial asistance to eligible patients, and they see patients with Medicare, Medicaid and Health Montana Kids (SCHIP).</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P02_S00_L00</Identifier>
        <ReturnReference>Schedule H, Part II</ReturnReference>
        <Explanation>Billings Clinic's community building activities include support for the Alliance, a partnership between city-county public health department, St. Vincent Healthcare and Billings Clinic for community health improvement efforts, community influenza vaccinations and disaster response planning. This includes advocacy for community health at the local and regional level. Under Workforce Development, Billings Clinic coordinates and sponsors a regional Science Expo to encourage young scientists to become future nurses, physicians or health care professionals.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P03_S0A_L04</Identifier>
        <ReturnReference>Schedule H, Part III, Section A, Line 4</ReturnReference>
        <Explanation>The Organization reports patient accounts receivable for services rendered at net realizable amounts from third-party payors, patients and others. The Organization provides an allowance for doubtful accounts based upon a review of outstanding receivables, historical collection information and existing economic conditions. As a service to the patient, the Organization bills third-party payers directly and bills the patient when the patient's liability is determined. Patient accounts receivable are due in full when billed. Accounts are considered delinquent and subsequently written off as bad debts based on individual credit evaluation and specific circumstances of the account. For the calculation of the unreimbursed cost of bad debt, a ratio of patient care cost to charges using worksheet 2 was utilized and applied to charges written off to bad debt. The facility does not routinely discount patient charges and any payments received would reduce the bad debt expense. At this time, the provider does not have a methodology in place to determine amounts applicable to patients who would qualify for charity care, but did not provide sufficient information. Many of these accounts are written off to charity care under the organization's current policies, based upon known factors, such as homelessness. Others are written off to bad debt, but cannot be identified. We do have a number that would cover possible patients who would have qualified for charity care in the hospital only, but did not provide enough information to qualify. That amount is a cost of $5,161,647.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P03_S0B_L08</Identifier>
        <ReturnReference>Schedule H, Part III, Section B, Line 8</ReturnReference>
        <Explanation>For the calculation of the unreimbursed cost of Medicare a ratio of patient care cost to charges using worksheet 2 was utilized and applied to gross Medicare charges. Billings Clinic provided care for 382,186 Medicare patient encounters, at an unreimbursed cost of $8,588,858. We do not use the Cost Report for this number. The Cost Report only captures revenue related to the facility and does not capture revenue/losses related to clinical professional services, which are a substantial portion of Billings Clinic Medicare shortfalls.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P03_S0C_L09b</Identifier>
        <ReturnReference>Schedule H, Part III, Section C, Line 9b</ReturnReference>
        <Explanation>There was not a formal, written policy in tax year 2010. We do now have one which is effective as of 10/5/11 (OHA-205 "Patient Financial Services"). However, during tax year 2010 we did have a collection process, which was used to screen patients for financial assistance prior to making payment arrangements for care. The policy applies equally to all patients - insured, under-insured or uninsured. Once a determination has been made and adjustments applied to the account balance, any remaining balance would fall into the regular guidelines of collection, giving patients financing options that will work within their monthly budget. Patients who cannot meet the requirements of a payment arrangement should be offered a loan program and/or financial assistance as options. If the patient agrees to financial assistance, the application should be requested. Agency will print and mail financial assistance applications. This will be completed by the end of each business day. After a patient completes the application, the patient will send it back to Billings Clinic for financial assistance determination.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P06_S00_L02</Identifier>
        <ReturnReference>Schedule H, Part VI, Line 2</ReturnReference>
        <Explanation>The 2010 Community Health Needs Assessment (CHNA) was a systematic, data driven approach to determining the health status, behaviors and needs of residents in Yellowstone County. Billings Clinic partnered with another local hospital, St. Vincent Healthcare, and city/county health department, RiverStone Health, to coordinate and pay for the CHNA. It serves as a tool to improve the health status and improve the quality of life overall of Yellowstone County residents. The 2010 Community Health Survey consisted of 400 randomized telephone contacts representing the diverse socioeconomic and geographic characteristics of Yellowstone County. Existing vital statistics and other health-related data are incorporated into the assessment as secondary sources. In addition, focus groups were conducted among physicians, legislators, social services, educators and employers. Results of the 2010 Community Health Assessment were reviewed by the Alliance, a Healthy By Design sponsored community forum, and the Billings Clinic Community Health Improvement Committee. Findings were compared between 2010 and the 2006 assessment results. And Implementation Plan has been completed, both for the Alliance (community-wide) and for Billings Clinic (organization-wide).</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P06_S00_L03</Identifier>
        <ReturnReference>Schedule H, Part VI, Line 3</ReturnReference>
        <Explanation>* All patients may apply for financial assistance - informational brochures and applications are available at registration desks in the clinic and hospital, the Emergency Department discharge desk, care management staff and on our website at billingsclinic.com. * Information about financial assistance is printed on the back of patient bills. * Patients hospitalized without identifying a third party payer source are screened for coverage/assistance - SSI (Social Security Supplemental income, if approved will qualify for Medicaid), SSDI (Social Security Disability Income), Veterans' Administration, Indian Health Services, Workers Compensation, Medicaid, Crime Victims, and health insurance coverage. * A Financial Assistance brochure is mailed to new patients (Clinic and Hospital) in their pre-admission packets. These packets are mailed to all patients, even if they cannot be reached by phone in advance. * An application is mailed to patients whose payment pattern indicates that they may need assistance. * Staff is available to help any patient needing assistance to complete an application. * According to our existing Financial Application policy, a patient is not eligible for charity assistance if the account is sent to bad debt. We do bring accounts back in house for charity assistance on a case-by-case basis. * An account is sent to bad debt at least 120 days after they are considered just "self-pay", at least three statements, and/or multiple attempts to contact the patient.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>SchH_P06_S00_L04</Identifier>
        <ReturnReference>Schedule H, Part VI, Line 4</ReturnReference>
        <Explanation>Billings Clinic is based in Billings, Montana, the largest city in Montana, with more than 148,000 people in Yellowstone County. In Billings there are two not-for-profit hospitals of similar size. Billings Clinic is an integrated, not for profit, community-governed health care organization providing services to a forty-three county area in eastern Montana and northern Wyoming. Billings Clinic defines its broad geographic service area as 43 counties in eastern Montana and northern Wyoming, encompassing nearly 128,000 square miles with a population of 595,000 people. Today, Billings Clinic employs more than 3,400 employees, including 238 physicians, and 81 mid-level practitioners, and operates a multi-specialty physician clinic; 272-bed acute care hospital; level II trauma center; a 90-bed long-term care facility; a clinical research center; and a variety of ambulatory, diagnostic and treatment services. Thirty-eight of those 40 counties are either wholly or partly designated as Health Professional Shortage Areas (HPSA) by the US Department of Health and Human Services, Health Resources and Services Administration under the Primary Medical Care discipline. The area includes five American Indian Reservations and an American Indian population of 38,882, or 6.9% of the service area's population. The US Census Bureau 2008 estimates show that 27.3% of Montana families are below 200% of the Federal Poverty level, compared to 26.6% for the nation and Montana is ranked 13th lowest of 50 states in Median Family Income. According to the 2010 US Census, Montana had 17.3% of the population without health insurance coverage in 2010, including all ages of the civilian, non-institutionalized population.</Explanation>
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      <Form990ScheduleHPartVI>
        <Identifier>SchH_P06_S00_L05</Identifier>
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        <Explanation>Billings Clinic is an integrated health care organization, combining a not-for-profit multi-specialty medical group practice with a hospital and long term care facility. Our organization promoted community health in many ways in Fiscal Year 2011, including: * Substantial financial assistance and charity care was provided to patients in need. Billings Clinic provides more charity care than another other hospital or health care organization in Montana. * Care was provided to Medicare and Medicaid patients, as well as SCHIP for children. * Our Board's governance and nominating committee reviewed the entire 990, including Schedule H, which was then discussed with the entire Board of Directors. The Community Benefit Report, used for Schedule H, is also reviewed by the Board committee for Community Health Improvement. * Billings Clinic is a teaching hospital and supports, along with Riverstone Health and St. Vincent Healthcare, the only post-graduate medical education in Montana - the Montana Family Medicine Residency Program. Nearly 90 percent of the graduates establish a practice in rural, medically underserved settings in Montana. In addition we provide ongoing preceptorships for medical, nursing and pharmacy students so that they can obtain real-life experience during college and graduate school. * Billings Clinic is a Medicaid disproportionate share hospital serving a significantly disproportionate number of low-income patients. * Billings Clinic has the only inpatient psychiatric services available in our region of central and eastern Montana and northern Wyoming, despite significant financial loss. We are committed to mental health care and continually work to find ways to reach those in need in the region, such as through telemedicine programs and education for primary care providers. * Our full-time emergency department is maintained where no one is denied care, within our capacity to provide care. * Our board of directors is composed of community members who reside in the primary service area. Only three out of 12 board members are employees - two are employed physicians and one is our CEO. * Medical staff privileges are open to all qualified physicians in our community. Operating surpluses are directed solely toward meeting our charitable purposes, including education, research, capital expenses, debt amortization, patient care improvements and medical education.</Explanation>
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      <Form990ScheduleHPartVI>
        <Identifier>SchH_P06_S00_L06</Identifier>
        <ReturnReference>Schedule H, Part VI, Line 6</ReturnReference>
        <Explanation>Not applicable.</Explanation>
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        <Explanation>Billings Clinic files a community benefit report to the state of Montana's Attorney General's office.</Explanation>
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        <Explanation>Billings Clinic perioldically arranges and pays for charter travel for management and/or Board members attending governance education conferences, State legislative hearings and association meetings. There were 17 of these flights in FY11. Billings Clinic also pays for the travel expenses of spouses of Board members attending organizationally approved/arranged goverance education. This reimbursement is reported as income consistent with the Board travel reimbursement policy.</Explanation>
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        <Explanation>Scheduel J, Part I, Line 6 - The Board of Directors annually determines the incentive plan amount for the CEO and the Senior Executive Team based on an external compensation study. The availability of the incentive is triggered by the organizational operating margin performance target. The incentive is awarded based on financial performance as well as organizational performance measurements in quality, service satisfaction, both patient and employee satisfaction and then individual goals set each year if the target is triggered. The incentive is paid only if triggered following the financial audit presentation.</Explanation>
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    <IRS990ScheduleO documentId="R000009" softwareId="10000077" softwareVersion="v1.00">
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L11b</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 11b</ReturnReference>
        <Explanation>The 990 review is completed before the return is filed is as follows: 1)CFO, 2)Executive group, 3)Governance and Nominating Committee of the Board, and 4)Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L12c</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 12c</ReturnReference>
        <Explanation>The Governance and Nominating Committee of the Board of Directors, according to their charter, reviews annually the disclosure statements of the Board of Directors and senior exectives and takes action to resolve conflicts. A Conflict of Interest Review Panel, chaired by the Compliance Officer, as outlined in organizational policy, is responsible for reviewing disclosed conflicts and approving necessary conflict management plans of all other interested persons at Billings Clinic.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0B_L15</Identifier>
        <ReturnReference>Form 990, Part VI, Section B, Line 15</ReturnReference>
        <Explanation>Billings Clinic has an executive compensation program administered by independent trustees following best practices and the highest regulatory standards expected of a not-for-profit organization. They follow a board approved charter and overall executive compensation philosophy which defines the market as a comparable set of not-for-profit health care delivery systems. They look at relevant market data of similar roles in similar organizations. Annual disclosure of the committee's actions and decisions to the full Board is required.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P06_S0C_L19</Identifier>
        <ReturnReference>Form 990, Part VI, Section C, Line 19</ReturnReference>
        <Explanation>Billings Clinic makes its tax forms available for public inspection through individual request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>F990_P11_S00_L05</Identifier>
        <ReturnReference>Form 990, Part XI, Line 5</ReturnReference>
        <Explanation>Part XI, line 5 unrealized gains and transfer of equipment from Billings Clinic Foundation</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="R000010" softwareId="10000077" softwareVersion="v1.00">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Montana Healthcare Indemnity LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2800 Tenth Avenue North</AddressLine1>
          <City>Billings</City>
          <State>MT</State>
          <ZIPCode>59101</ZIPCode>
        </AddressUS>
        <EIN>810231784</EIN>
        <PrimaryActivities>Insurance captive</PrimaryActivities>
        <LegalDomicileState>MT</LegalDomicileState>
        <TotalIncome>7245376</TotalIncome>
        <EOYAssets>9666532</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>Billings Clinic</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Billings Clinic Foundation</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2917 Tenth Avenue North</AddressLine1>
          <City>Billings</City>
          <State>MT</State>
          <ZIPCode>59101</ZIPCode>
        </AddressUS>
        <EIN>810407289</EIN>
        <PrimaryActivities>Fund raising</PrimaryActivities>
        <LegalDomicileState>MT</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>Billings Clinic</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Billings Clinic Foundation</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>c</TransactionType>
        <AmountInvolved>3799079</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>