2026-02-20T07:03:10-06:00 2025-06-30 450250958 Eide Bailly LLP 18081 Burt St Ste 200 Omaha NE 680224722 990 2024-07-01 421231996 Virginia Gay Hospital Inc VIRG 3194726255 502 N 9th Ave Vinton IA 523492254 Tina Eden CEO 3194726255 2026-02-16 1 1 Wendy R Cooley CPA P01523804 4023302660 2026-02-16 2024 2025-03-06 01:10:19Z Tina Eden 502 N 9th Ave Vinton IA 523492254 44858794 0 X www.myvghinc.org X 1923 IA Provision of health care services 9 6 393 10 0 0 5126882 959055 41945747 41871873 830596 1997960 18000 18000 47921225 44846888 6000 14000 0 0 21645633 22878461 0 0 122081 16549483 16830684 38201116 39723145 9720109 5123743 52314320 58036294 4837897 4471261 47476423 53565033 X Our purpose is to provide quality health care services by using innovative, growth-oriented techniques and maintaining a sound financial base. 0 0 33289254 14000 41871873 Virginia Gay Hospital is a 25-bed acute care hospital and a 40-bed long-term care facility located in Vinton, Iowa. The Hospital leads delivery of healthcare to its region through over 300 associates (including 19 providers) who coordinate care to deliver patient care as an integrated unit. Virginia Gay Hospital and its affiliates also work seamlessly to meet the needs of the communities they serve. The Hospital provides care to patients and residents who meet certain criteria under its charity care policy without charge or at amounts less than established rates. Because the Hospital does not pursue collection of amounts determined to qualify as charity care, they are not reported as revenue. (Continued on Schedule O)The amounts of charges foregone for services provided under the Hospital's charity care policy were $102,809 for the year ended June 30, 2025. Total direct and indirect costs related to these charges foregone were approximately $52,000 at June 30, 2025, based on an average ratio of cost to gross charges.In addition, the Hospital provides services to other patients under certain government-reimbursed public aid programs. Such programs pay providers amounts which are less than established charges for the services provided to the recipients, and for some services the payments are less than the cost of rendering the services provided.The Hospital also commits significant time and resources to endeavors and critical services which meet otherwise unfulfilled community needs. Many of these activities are sponsored with the knowledge that they will not be self-supporting or financially viable.Virginia Gay Hospital also makes medical care accessible to the entire community it serves. The Hospital operates a full-time emergency room and provides emergency care regardless of ability to pay. The Hospital provides clinical services needed to operate the emergency room and provides on-site emergency medical care and medical transportation services, van service, and an onsite helipad.The Hospital had 41,719 outpatient visits and the rural health clinics had 36,591 visits. 33289254 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 1 46 0 1 393 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Barry Dietsch 3194726255 502 N 9th Ave Vinton IA 52349 Dr Brian Meeker DO Director thru 7/2/2024 40.50 0.30 X 671553 0 24743 Dr Kyle Song DO Director 40.50 0.30 X 505124 0 40102 Dr Michelle Elgin DO Director 40.50 0.30 X 302527 0 35846 Tammy Madsen PA-C ER/Hospitalist 40.00 0.00 X 294315 0 16370 Matthew Wilden PA-C ER/Hospitalist 40.00 0.00 X 274082 0 35210 Michelle Burnes PA-C Family Medicine 40.00 0.00 X 240576 0 21980 Barry Dietsch CFO 40.00 3.30 X 246901 0 4807 Rita Taylor-Stewart PA-C Family Medicine 40.00 0.00 X 225103 0 12838 Wes Lyons PA-C Emergency Room/Hospitalist 40.00 0.00 X 210703 0 11338 Tina Eden CEO as of 4/2025 40.00 3.30 X 195503 0 9368 Euan MacGregor CEO thru 10/2024 40.00 3.30 X 146800 0 22242 Michele Schoonover Former CEO 0.00 0.00 X 118545 0 8167 David Vermedahl Chair 0.50 1.30 X X 0 0 0 John Mossman Vice Chair 0.90 0.30 X X 0 0 0 Bud Maynard Treasurer 0.90 0.30 X X 0 0 0 Sara Stuefan Secretary 0.50 0.30 X X 0 0 0 John Yundt Director 0.50 0.30 X 0 0 0 Kyle Koeppen Director 0.50 0.30 X 0 0 0 Denise Wiley Director 0.50 0.00 X 0 0 0 Marie Therese Foth Director thru 10/2024 0.50 0.30 X 0 0 0 3431732 0 243011 31 1 1 0 National Therapeutic Association 11623 Arbor St Omaha NE 68144 Physical/Occupational/Speech Therapy 980479 Iowa Anesthesia LC PO Box 1665 Cedar Rapids IA 52406 CRNA & Ultrasound 595969 Medical Solutions LLC PO Box 850737 Minneapolis MN 55485 Contract Staffing (RN, LPN, CNA) 436865 Health Enterprises of Iowa PO Box 1635 Cedar Rapids IA 524061635 Echo Doppler 166413 Eide Bailly LLP PO Box 88678 Milwaukee WI 53288 Consulting Services 155761 8 763981 195074 959055 Patient & resident revenue 621110 38896801 38896801 Pharmacy Revenue 900099 1669352 1669352 1305720 1305720 41871873 1458088 1458088 18000 0 18000 18000 18000 551778 0 11906 551778 -11906 539872 539872 44846888 41871873 0 2015960 X 14000 14000 2272121 1678509 593612 45812 32932 12880 16924788 15342467 1499931 82390 193794 180051 12937 806 2159079 1930354 220545 8180 1282867 1148240 129893 4734 20112 20112 97907 97907 6051885 4850192 1199068 2625 191869 8115 165057 18697 2710307 1342993 1363508 3806 567700 195790 371910 64480 61349 3131 40798 39900 898 10982 10982 2112613 1986556 125634 423 339062 72563 266499 Medical Supplies 3400099 3391943 8156 Repairs and maintenance 807045 653915 153130 Food 221779 221779 194046 126624 67002 420 39723145 33289254 6311810 122081 12048822 11937853 9119700 4216758 410075 393779 118840 154787 37779978 25348071 12940229 12431907 15555869 21329581 444008 274517 345902 561183 1330875 6735929 52314320 58036294 3652469 3357065 1185428 1114196 4837897 4471261 X 47330873 53407144 145550 157889 47476423 53565033 52314320 58036294 5123743 964867 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 116660 15740 15740 116660 116660 16282 16282 116660 116660 8165 8165 116660 116660 13007 13007 116660 116660 16513 16513 116660 0.00000 1.00000 0.00000 0 0 183374 183374 299296 25419652 16450068 9268880 10605677 7860277 2745400 1271979 1037726 234253 12431907 Right-of-use asset - operating lease 243437 Estimated Third Party Payor Settlements 848487 Employee Retention Tax Credit 5644005 6735929 Operating lease liability 243438 Finance lease liability 870758 1114196 X Part V, Line 4: Income from the endowment funds is to be used for repairs and maintenance and capital improvements. Part X, Line 2: The Organization 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 Organization 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. 1 1 X 1 X 220.000000000000 0 1 1 0 1 1 52000 52000 0.00130 52000 52000 0.00130 5608734 5066496 542238 0.01370 5608734 5066496 542238 0.01370 5660734 5066496 594238 0.01500 1 521975 344504 7990644 8032114 -41470 X 1 1 1 1 Virginia Gay Hospital Inc 502 N 9th Avenue Vinton IA 523492254 myvghinc.org 060178H X X X X 4 provider based rural health clinics Virginia Gay Hospital Inc 1 0 0 1 X X X X X X X X X 24 1 0 0 1 X See Part V Supplemental Info 1 24 1 See Part V Supplemental Info 0 1 X 220.000000000000 1 1 X X X X 1 X https://myvgh.org/financial-assistance/ X https://myvgh.org/financial-assistance/ X https://myvgh.org/financial-assistance/ X X X X X X 1 X 0 X X X X 1 X 0 0 Virginia Gay Hospital, Inc. Part V, Section B, Line 5: An anonymous 27-question survey was launched on May 21, 2025, to capture public input on personal and community health issues. A total of 143 responses were collected. The survey data was reviewed alongside public health statistics, healthcare access information, and service utilization trends to form a comprehensive view of health needs across Benton County.Community Engagement & PartnersVGH actively engaged a broad range of community partners from Fall 2023 to Spring 2025 to ensure diverse input, especially from those serving vulnerable populations. Outreach included surveys, interviews, emails, and meetings. Participants included representatives from:* Virginia Gay Hospital (hospital, clinics, home health, nursing & rehab)* Benton County Government & Public Health (Board of Supervisors, Board of Health, Public Health, Environmental Health, Social Services, DHS, Emergency Management)* Education & Youth Services (School districts, Better Tomorrows, Iowa State Extension Office)* Community Coalitions & Nonprofits (Above the Influence, Disaster Recovery, Substance Abuse Coalitions, HACAP, ASAC)* Law Enforcement, Transportation, and Recreation (local police, transportation providers, Vinton Parks & Rec)* Mental Health & Emergency Preparedness (Abbe Center, Benton County Schools, Benton County Disaster Relief Coalition, Benton County Suicide Prevention Coalition, Vinton Public Library)* Economic & Community Development (Vinton Unlimited, Benton County Development Group)This collective input informed the identification of priority needs and reinforced the importance of ongoing collaboration. Virginia Gay Hospital, Inc. Part V, Section B, Line 11: 2025 Health Priorities:Virginia Gay Hospital remains steadfast in its mission to serve the health needs of Benton County through compassionate, evidence-based care that responds directly to the voices and experiences of the community. The 2025 Community Health Needs Assessment (CHNA) has been instrumental in identifying the most urgent and persistent health challenges facing our region today. Through survey data, public health trends, and community engagement, three top priorities have emerged: Mental Health, Substance Abuse and Treatment, and Chronic Conditions (including Cancer, Diabetes, and Heart Disease). These priorities are more than just areas of concern, they are calls to action. They reflect the growing health disparities and service gaps that affect the well-being of individuals and families throughout our service area. For VGH, addressing these challenges is a fundamental part of our mission and a responsibility we share with public health agencies, local organizations, and community partners.* Mental Health care has become a pressing concern, particularly in light of increased isolation, economic pressures, and provider shortages across rural Iowa. By focusing on mental health, VGH aims to reduce stigma, expand access to services, and strengthen early intervention and support systems especially for youth, seniors, and underserved populations.* Substance Abuse and Treatment remains a complex issue in Benton County, as the use of alcohol, opioids, and methamphetamines continues to impact individuals and families. VGH is committed to expanding treatment pathways and prevention programs, including the launch of a local Suboxone clinic in 2025, which will provide life-saving support for those struggling with opioid use disorder.* Chronic Conditions like cancer, diabetes, and heart disease continue to be the leading causes of death and disability in our region. Through proactive outreach, screenings, patient education, and care coordination, VGH seeks to improve outcomes, promote early detection, and support healthy lifestyle changes that can prevent or manage these lifelong illnesses.Investing in these health priorities strengthens the overall health of our community and improves the quality of life for current and future generations. These initiatives also reflect VGH's ongoing commitment to community-driven care where local needs guide local solutions. By working collaboratively with residents, healthcare providers, schools, businesses, and civic leaders, we can build a healthier, more resilient Benton County. Actions Taken in the Current Tax Year to Address Identified Community Health Needs:Virginia Gay Hospital (VGH) completed a new Community Health Needs Assessment (CHNA) during the current tax year. Due to the timing of completion, implementation activities specific to the newly identified priorities are in development. The actions described below reflect efforts undertaken during the current tax year to address priority health needs identified in the 2025 CHNA.During 2025, VGH has taken multiple actions to expand mental health and substance abuse prevention, education, and access to services. Planning was initiated for a new Suboxone Outpatient Clinic, scheduled to open in early 2026, to expand local treatment options for opioid use disorder. In November 2025, two VGH staff members became certified as Crisis Prevention Institute (CPI) trainers, with plans to provide hospital-wide education in 2026. VGH promoted suicide prevention awareness through Facebook posts, including information on 988, and participated in suicide prevention coalition walks and community events.VGH addressed chronic disease prevention and cancer screening by expanding mammography hours in October 2025, promoting breast cancer screening and prevention through clinic outreach and Facebook announcements. Two staff members were trained to launch Better Choices, Better Health, a six-week chronic disease self-management program led by the VGH dietitian, scheduled to begin in 2026. VGH provided community education through Facebook posts on diabetes awareness (November), sepsis education (September), flu facts and vaccination promotion (September and December), heat stroke prevention (August), and healthy lifestyle education.To improve nutrition access and food security, VGH is working to advance its Feeding America partnership, to include fresh produce through vouchers or on-site distribution. VGH promoted food insecurity awareness, community resources, and its Feeding America program through Facebook postings in November 2025, in collaboration with HACAP. VGH also supported local food pantries through a community food collection effort and hosted a tree distribution for employees through the Monarch "Planting Forward" initiative.VGH engaged in extensive community outreach and preventive health education throughout the year. In June 2025, VGH hosted a booth at the Benton County Fair, providing blood pressure screenings, blood glucose testing, nutrition education, and promotion of hospital services. VGH participated in Party in Pink survivor events and a 5K run in July and provided health education at Party in the Park, including My Healthy Plate education, blood pressure and glucose checks, sunscreen education, and general wellness promotion. Additional outreach included Senior Citizen Day (August), Farm Safety Fair with First Aid education (September), Trunk or Treat (October), Puppy Therapy for Nursing & Rehab residents (October), and health careers education through hosting the Allen College Health Careers Club at VGH (October).VGH also addressed public health education and injury prevention through targeted Facebook outreach, including school safety education (July/August), trafficking awareness, lithium-ion battery safety (October), sleep study awareness (December), disabilities awareness (December), and mental health services promotion. VGH supported vaccination awareness for school aged children and hosted our VGH backpack distribution program for employees, flu shot promotion, and school-focused outreach.To improve access to benefits and supportive services, VGH completed expansion of its SHIIP Program, adding a second counselor to assist residents with Medicare education and enrollment. VGH also partnered in the Healthy Kids Iowa program, hosting summer events from June through August 2025, with the first event serving more than 300 Benton County children. VGH participated in the Iowa's Big Read program in September and co-hosted the 99 Counties Project community event with Benton County Public Health on October 20, 2025.Seasonal and family-focused initiatives further supported community needs, including a backpack program for staff, clothing protector donations for Nursing & Rehab residents, Angel Tree programming through VGH Home Health in December, a toy drive, and school engagement through High Five Friday at Tilford School in Benton County. These activities were supported through in-person outreach and Facebook communication to ensure broad community awareness.Through these combined actions delivered via clinical services, community partnerships, in-person events, and consistent Facebook-based public education and promotion VGH demonstrated continued progress in addressing the priority health needs identified in 2025.Summary of 2024 Actions to Address Community Health Needs:In 2024, Virginia Gay Hospital (VGH), in collaboration with Benton County Public Health and other community partners, continued to address the priority needs identified in the 2022 Community Health Needs Assessment: Mental Health, Substance Abuse, and Preventive Health.VGH significantly expanded access to behavioral health services, hiring full-time providers and supporting county-wide suicide prevention initiatives, crisis intervention, and responder mental health programs. Through community partnerships, VGH promoted youth substance abuse education, vaping and tobacco cessation, Narcan training, and safe prescription drug disposal, collecting 75 pounds of medications in 2024. Preventive health efforts reached hundreds of residents through screenings, wellness fairs, nutrition programs, early childhood literacy initiatives, immunizations, along with educational outreach on chronic disease prevention and women's health.These initiatives reflect VGH's commitment to providing caring, accessible, and impactful services, while building strong community partnerships to improve the health and well-being of Benton County residents. Virginia Gay Hospital, Inc. Part V, Section B, Line 16j: A summary of the policy and financial assistance information is posted in the emergency, admitting and waiting rooms, admissions and business offices, included with patient bills and information is available on our website. Schedule H, Part V, Section B, Line 7a and 10a: CHNA and Implementation Strategy:https://myvgh.org/community-health-needs-assesment/ Form 990, Schedule H, Part V, Line 11 continued... KPIs:- Number of residents completing chronic disease education programs- Percentage of screening event participants referred to for follow-up care- Improvement in community BMI and diabetes rates over the CHIP cyclePartners:VGH Dietitian Services, Benton County Public Health, local schools, food banks, state prevention programsCross-Cutting Theme: Social Determinants of Health (SDOH)VGH recognizes that addressing housing stability, food security, transportation, and economic well-being is essential to improving overall health. Each CHIP priority integrates SDOH strategies:- Strengthen community partnerships addressing housing, food access, transportation, and economic stability; offer transportation assistance or mobile outreach where feasible.- Partner with local agencies to connect patients with housing, nutrition, and financial resources; maintain coordination with HACAP, local schools, and senior centers.- Strengthen referral pathways between hospital departments and community programs; embed SDOH screening into discharge and clinic workflows.Evaluation & Reporting:Progress will be tracked annually through measurable indicators, program participation data, and community feedback surveys.- VGH will publish annual CHIP progress updates on its website and in the hospital's Community Benefit Report.- A formal CHIP review will be conducted in 2028 to evaluate impact and guide the next CHNA cycle. 2 1 - Virginia Gay Nursing & Rehab 502 N 9th Avenue Vinton IA 52349 Intermediate care facility 2 - Virginia Gay Hosp Home Health Agency 502 N 9th Avenue Vinton IA 52349 Skilled nursing care, PT, OT, ST, home health aide, homemaker services Part I, Line 6a: The community benefit report is available upon request. Part I, Line 7: Charity care expense was converted to cost on line 7a based on an overall cost-to-charge ratio which addresses all patient segments. The cost for subsidized health services on line 7g was determined using the Medicare cost report. Part III, Line 2: The amount on line 2 represents implicit price concessions. The Organization determines its estimate of implicit price concession based on its historical collection experience with this class of patients. Part III, Line 3: Virginia Gay Hospital used the percentage of applications denied due to lack of information. Part III, Line 4: The footnote to the Organization's financial statements can be found on pages 13 and 14 of the attached audited financial statements. Part III, Line 8: There was a Medicare shortfall for the fiscal year. Even at a loss the Hospital continues to provide services to these patients because access to healthcare and individual's health is important. Therefore, the Hospital considers the Medicare shortfall a community benefit.Total revenue received from Medicare is the gross reimbursement plus settlement. Both total revenue received from Medicare and the Medicare allowable costs are reported from the Medicare Cost Report. The Medicare Cost Report is completed based on the rules and regulations set forth by the Centers for Medicare and Medicaid Services.Hospital services reimbursed on a fee schedule are not included in the Medicare calculation per the 990 instructions. Had this been reported the total loss from Medicare services would have increased by $306,800.Medicare fee schedule revenue $ 183,549Medicare estimated costs of care relating to payments (490,348)Net (Shortage) $ (306,800) Part III, Line 9b: Statements are sent out every 30 days. Up to four statements are sent. Accounts are sent to collections at 121 days, with all collection practices adhering to 501(r) guidelines. If an approved application is received between 122-240 days the account is cancelled from the collection agency. Part VI, Line 2: Virginia Gay Hospital (VGH) has a commitment to establishing and maintaining effective partnerships throughout the county and works with all entities that influence community health. The Community Health Improvement Plan (CHIP) 2025-2028 is a dedicated plan to improve and strengthen the local planning process by working with multiple community partners involved in the Community Health Needs Assessment (CHNA) process. Collaborative work groups are formed, with multiple community partners. To ensure progress on the CHIP, community partners select objectives based on these priorities and identified strategies to achieve these objectives individually and collaboratively. VGH collaborates with different members of our community and has multiple community partnerships involved in the CHNA and CHIP processes. Why These Priorities Matter - A Community Investment:Addressing these areas is not just a healthcare initiative, it is a community-wide investment in a healthier, more resilient Benton County. VGH recognizes the unique challenges rural communities face, including provider shortages, transportation barriers, and stigma related to seeking care. By aligning our services with local needs, we strengthen the foundation for long-term wellness.We are also committed to health equity, ensuring every resident regardless of income, location, or background has a fair opportunity to live a healthy life. Our approach includes:- Partnerships with local organizations, schools, first responders, and Benton County Public Health.- Data tracking and measurable outcomes to evaluate success and adapt programs as needed.- Community voices guiding strategy through ongoing surveys, focus groups, stakeholder interviews, and outreach events. Part VI, Line 3: Virginia Gay Hospital is committed to providing charity care to persons who have healthcare needs and are uninsured, underinsured, ineligible for a government program, or otherwise unable to pay for medically necessary care based on their individual financial situation. Virginia Gay Hospital strives to ensure that the financial capacity of people who need health care services does not prevent them from seeking or receiving care. Patients are expected to cooperate with Virginia Gay Hospital's procedures for obtaining charity care or other forms of payment of financial assistance, to contribute to the cost of their care based on their individual ability to pay. The charity care policy includes all departments of the facility, including Vinton Family Medical Clinic, Urbana Family Medical Clinic, Van Horne Family Medical Clinic, Atkins Family Medical Clinic and the Nursing and Rehab. Notification about charity care is available by the publication of notices in patient bills, posting of notices in the emergency rooms, admitting and registration departments, the Business Office, and other public places the Hospital may elect. Information is also included on the facility website, and in the patient information packets. A request for charity may be made by the patient or a family member, close friend or associate of the patient, subject to the applicable privacy laws. Part VI, Line 4: Primary Service Area (Benton County, IA)Virginia Gay Hospital and Clinics (VGH) defines Benton County, with its 25,796 residents, as its primary service area. The county covers 716.27 square miles, ranking as the 25th largest in Iowa. The population has grown modestly by approximately 0.08% over the past year.Utilization Patterns:According to the Iowa Hospital Association Dimensions Program in 2024, 81% of VGH's 26,493 outpatient visits and 79% of its 330 inpatient discharges came from Benton County residentsunderscoring the hospital's integral role in serving local needs.Life Expectancy Trends:Understanding national life expectancy trends helps contextualize local health challenges:For the U.S. population in 2023, average life expectancy was 78.4 years - a rise of 0.9 years from 77.5 years in 2022.- Men: 75.8 years (up from 74.8 in 2022)- Women: 81.1 years (up from 80.2 in 2022).These gains stem largely from reduced mortality due to COVID-19, heart disease, cancer, unintentional injuries, and diabetes. However, U.S. life expectancy remains below the 2019 peak of 78.9 years and continues to trail other high-income nations.Beyond Clinical Care:While quality, affordable healthcare is vital, broader socioeconomic factors - such as access to nutritious food, stable housing, education, economic opportunity, and transportation - play an even more influential role in determining health outcomes and longevity.VGH is committed to addressing these upstream factors by partnering with community organizations, local schools, and governmental agencies to support health equity, preventative care, and population wellness initiatives across Benton County and surrounding service areas.Benton County Snapshot- Life Expectancy: 79.7 years (higher than Iowa's 78.1)- Poverty Rate: 8.3% (vs. 11.1% statewide) - Medicaid Enrollees: 4,438- Obesity Rate: 41.7% (vs. 37.3% statewide)- Food Insecurity: Estimated 2,440 residents affected.Community Overview - Benton County:Virginia Gay Hospital serves Benton County, a largely rural area with a population experiencing a range of health challenges. The county is designated as a Health Professional Shortage Area for primary care, and residents face barriers to care including transportation limitations, cost, and insurance coverage gaps. Telehealth and extended clinic hours are potential solutions to improve access.Key health concerns include mental health, with elevated rates of stress, anxiety, and depression, and limited provider availability. Substance use is prevalent, with alcohol, opioids, and methamphetamines impacting residents; 81 individuals received substance use treatment in 2024. Chronic conditions are widespread: over 40% of adults are obese, and childhood obesity and related pediatric health issues are rising. Nutrition and economic factors also affect health, with 2,440 residents experiencing food insecurity and nearly 18% of households spending over 30% of income on housing.Environmental factors, including air and water quality, agricultural chemical exposure, and climate-related risks, further influence community health. Cancer incidence in Benton County (513.6 per 100,000) is slightly above the state average, highlighting the need for preventive screenings and early detection efforts.Overall, Benton County residents face interconnected challenges in access, prevention, and health outcomes, making targeted community health initiatives essential to improving well-being across all age groups.Benton County, IA borders Black Hawk County, IA, Buchanan County, IA, Iowa County, IA, Johnson County, IA, Linn County, IA, Poweshiek County, IA, and Tama County, IA. Benton County is the 25th largest county in Iowa. Part VI, Line 5: Virginia Gay Hospital is proudly recognized as having one of the lowest costs per stay rates in the state of Iowa. The Hospital offers twenty-five beds in an acute care setting with state of the art technology and professional services. Virginia Gay Hospital also offers 24 hour acute care, short term skilled nursing services, radiology, respiratory care, cardio-pulmonary rehabilitation, physical therapy, occupational therapy, speech therapy, laboratory services, surgical services, outpatient clinics and emergency care. In addition, our staff has contributed multiple hours providing uncompensated time in areas such as family/parenting/sibling education, medical expertise for the schools' athletic teams, health fairs, information and referrals to community services, safety classes, sports physicals and many other uncompensated services.Requirements of the IRS community benefit standard for tax-exempt organizations are integral to the Hospital's larger charitable mission of improving health and quality of life. Specifically, Virginia Gay Hospital is governed by an independent board including community leaders, physicians, consumer representatives, business experts and clinical healthcare experts who reside in our primary service area. The Board has a history of commitment to acting with the highest integrity and has been proactively evaluating opportunities to voluntarily adopt governance best practices to ensure the organization continues to operate with the highest of integrity for the benefit of the community.To meet the needs of our community, the Hospital extends privileges to medical staff that are qualified through licensure in the state of Iowa.Excess funds are reinvested and used for patient care and facility upgrades.Virginia Gay's Home Health Agency offers a variety of services to all ages in the rural population of Benton County, Including Skilled nursing, Home Care Aide and Homemaking services. The Hospital also offers such services as skilled and non-skilled service home care, blood pressure checks, and group teaching classes such as cardiopulmonary resuscitation (CPR), Advanced Life Support (ALS) and Pediatric Advanced Life Support (PALS).In addition, Virginia Gay Hospital, through its integrated network of providers, provides non-emergency services to the community it serves. It makes these services accessible to the community through participation in government programs like Medicare and Medicaid and by offering assistance through their Financial assistance program.Virginia Gay Hospital's Financial Assistance Policy provides free services to patients who lack the resources to be fully responsible for the health care they receive. The Financial Assistance Policy is designed to ensure the entire community served by the Hospital has access to needed healthcare services.Virginia Gay Hospital takes its mission to improve the health and quality of life of the people it serves a step further by reaching out to meet the broad health needs of the community. It strives to identify community needs beyond basic healthcare, respond to them, aiming to make a positive, life-enhancing difference in the community.Contributing to Community Education: Virginia Gay Hospital nursing staff, including Home Health Agency nurses, actively participate in county-wide events and community health fairs. These events provide residents with essential medical and health information, guidance on disease prevention, and preparedness resources. Services offered include blood pressure screenings, blood glucose testing, and community flu shot clinics, ensuring that community members have access to preventive care and health education in convenient, local settings.Preventive Care is a Priority: The Hospital has taken steps to enhance preventive care for people of all ages by ensuring that those who come here for preventive care receive the screenings and recommendations appropriate to their personal and family history. 1 High School Scholarships 14 14000 Part I, Line 2: $14,000 in scholarships were awarded to fourteen (14) high school applicants received from employed high school staff and 3 school districts in the area. Awards were based on pursuing a career in health related studies, applicant showing a need in support, success in completion of prior class work, and participation in extracurricular activities. A scholarship committee reviewed applications and made recommendations to the VGH Board of Directors for approval to extend scholarships. X X X 0 0 0 0 0 0 0 0 0 Dr Brian Meeker DO Director thru 7/2/2024 408399 0 263154 0 0 0 6337 0 18422 0 696312 0 0 0 Dr Kyle Song DO Director 383434 0 121690 0 0 0 5297 0 34821 0 545242 0 0 0 Dr Michelle Elgin DO Director 207166 0 95361 0 0 0 2398 0 33463 0 338388 0 0 0 Tammy Madsen PA-C ER/Hospitalist 294315 0 0 0 0 0 4509 0 11877 0 310701 0 0 0 Matthew Wilden PA-C ER/Hospitalist 274082 0 0 0 0 0 4302 0 30924 0 309308 0 0 0 Michelle Burnes PA-C Family Medicine 172535 0 68041 0 0 0 3573 0 18422 0 262571 0 0 0 Barry Dietsch CFO 246901 0 0 0 0 0 4207 0 616 0 251724 0 0 0 Rita Taylor-Stewart PA-C Family Medicine 175979 0 49124 0 0 0 3573 0 9280 0 237956 0 0 0 Wes Lyons PA-C Emergency Room/Hospitalist 210703 0 0 0 0 0 2910 0 8444 0 222057 0 0 0 Tina Eden CEO as of 4/2025 195503 0 0 0 0 0 3517 0 5867 0 204887 0 0 0 Euan MacGregor CEO thru 10/2024 146800 0 0 0 0 0 0 0 22258 0 169058 0 0 0 Michele Schoonover Former CEO 118545 0 0 0 0 0 2162 0 6020 0 126727 0 0 0 Shannon Maynard Spouse of Treasurer, Bud Maynard 32932 Compensation as an employee 0 Form 990, Part VI, Section A, line 1a The Executive Committee consists of the officers of the Board of Directors. The Executive Committee has the power to transact all regular business of the Hospital during the period between the meetings of the Governing Board, subject to any prior limitation imposed by the Governing Board and with the understanding that all matters of major importance will be referred to the Governing Board. The Executive Committee must submit to the Governing Board at its last meeting before the end of the fiscal year, a budget showing the expected receipts, income, and expense for the coming year. Minutes of the Executive Committee meetings must be submitted to the Board, and its actions are subject to approval or disapproval at the next regular board meeting. Form 990, Part VI, Section A, line 7a One of the Directors of the Board is the Mayor of the city of Vinton, Iowa. Two Directors are appointed by the Mayor and approved by the City Council of the City of Vinton for such terms as the City Council determines. One of these appointments is a physician in active practice and a resident of Benton County, Iowa. The second Director appointed by the City of Vinton is a resident of Benton County, Iowa. Form 990, Part VI, Section B, line 11b The Form 990 is distributed to the Board members prior to filing. The 990 is reviewed by the Hospital's CEO and CFO. Form 990, Part VI, Section B, line 12c Any director, officer, key employee, Medical Staff member or committee member having an existing or potential interest in a contract or other transaction presented to the Board of Directors for deliberation, authorization, approval, or ratification, or any such person who reasonably believes such an interest exists in another person should make a prompt disclosure of the interest to the Board or committee prior to its acting on such contract or transaction. The interested party is required to disclose the nature and extent of his/her interest and any relevant and material facts known to him/her about the contract or transaction which might reasonably be construed to be adverse to the organization's interest. The Board requires annual statements from officers, directors, key employees, and key members of the Medical Staff. The body to which such disclosure is made determines, by majority vote, whether the disclosure shows that the non-voting and non-participation provisions below must be observed. If so, such persons should not vote on, nor use his/her personal influence on, nor participate (other than to present factual information or to respond to questions) in the discussions or deliberations with respect to such contract or transaction. Such persons may not be counted in determining the existence of a quorum at any meeting where the contract or transaction is under discussion or is being voted upon. The minutes of the meeting reflect the disclosure made and, where applicable, the abstention from voting and participation and whether a quorum was present. Form 990, Part VI, Section B, line 15 The Board Wage & Salary Committee and full board reviews compensation increases for the CEO based on annual evaluations and the IHA Salary Survey. Comparisons to state averages are used. Substantiation of the deliberation and decision is documented in the Board minutes. The process is completed annually. The CEO determines compensation for the CFO with approval from the Board Wage & Salary committee and full Board, based on annual performance evaluations and the IHA Salary Survey. Contemporaneous substantiation of the deliberation and decision is provided for any actions taken regarding compensation. The process is completed annually. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are not available to the public. Financial information is available through the public disclosure copy of the 990. Form 990, Part IX, line 11g Purchased services: Program service expenses 4,831,472. Management and general expenses 1,171,543. Fundraising expenses 2,625. Total expenses 6,005,640. Recruitment: Program service expenses 18,720. Management and general expenses 27,525. Fundraising expenses 0. Total expenses 46,245. Virginia Gay Nursing & Rehab LLC 502 N 9th Avenue Vinton IA 52349 923901900 Provide our residents with quality care IA 4324530 590110 Virginia Gay Hospital Inc Virginia Gay Trust 502 N 9th Avenue Vinton IA 52349 426367590 Provide financial support for Virginia Gay Hospital, Inc. IA 501(c)(3) Line 12b, II Virginia Gay Hospital Inc 1 Cedar View Retirement Community Inc 502 N 9th Avenue Vinton IA 52349 421398570 Provide an 18-unit housing alternative for the elderly IA Virginia Gay Hospital Inc C 205425 507202 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0