2026-09-21T15:48:30-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 121 WEST BRIDGE STREET OWATONNA MN 55060 990 2025-01-01 410777937 BRIGHTWATER HEALTH BRIG 2187284491 1401 E 1ST STREET DULUTH MN 55805 BEN HATFIELD CHIEF EXECUTIVE OFFICER 2187284491 2026-09-18 1 JUSTIN HARTERT P02236744 5074467100 2026-09-14 2025 X BEN HATFIELD 1401 E 1ST STREET DULUTH MN 55805 30831368 0 X WWW.BRIGHTWATERHEALTH.ORG X 1938 MN BRIGHTWATER HEALTH'S MISSION IS TO ENHANCE WHOLE-PERSON WELLNESS THROUGH COMPASSIONATE, INTEGRATED, AND ACCESSIBLE CARE. 11 11 345 9 0 0 7872583 7195131 17422543 20423392 325023 245409 143269 0 25763418 27863932 0 0 0 0 21096230 19438681 0 0 110408 5301795 6151736 26398025 25590417 -634607 2273515 22103472 23991513 8467732 8122197 13635740 15869316 BRIGHTWATER HEALTH'S MISSION IS TO ENHANCE WHOLE-PERSON WELLNESS THROUGH COMPASSIONATE, INTEGRATED, AND ACCESSIBLE CARE. 0 0 20818036 0 20423392 BRIGHTWATER HEALTH IS PROUD TO BE THE ONLY CERTIFIED COMMUNITY BEHAVIORAL HEALTH CENTER (CCBHC) IN NORTHERN MINNESOTA THE CCBHC MODEL IMPROVES MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT SERVICES BY CREATING MORE COMPREHENSIVE AND EXPANSIVE SERVICE DELIVERY WHILE REMOVING BARRIERS TO ACCESS. CCBHC ENSURES RAPID AND UNOBSTRUCTED ACCESS TO CARE FOR ALL PEOPLE REGARDLESS OF ABILITY TO PAY OR PERSONAL CIRCUMSTANCES. THROUGH THIS COORDINATED PROCESS, BRIGHTWATER CLIENTS CAN EXPECT THE HIGHEST QUALITY OF CARE. 20818036 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 81 0 1 345 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X CALE DICKEY 2183028713 1401 E 1ST STREET DULUTH MN 55805 JACOB STONESIFER PRESIDENT 5.00 0.00 X X 0 0 0 JANNY WALKER VICE PRESIDENT 5.00 0.00 X X 0 0 0 IDA WATSON-SOUTHER SECRETARY 5.00 0.00 X X 0 0 0 NEIL SAMPLE TREASURER 5.00 0.00 X X 0 0 0 PEGGY DOWNING BOARD MEMBER 3.00 0.00 X 0 0 0 DENNIS FALK BOARD MEMBER 3.00 0.00 X 0 0 0 KOLE HONER BOARD MEMBER 3.00 0.00 X 0 0 0 DANIEL MADDY BOARD MEMBER 3.00 0.00 X 0 0 0 ASHLEY MAKI BOARD MEMBER 3.00 0.00 X 0 0 0 BRENT MALVICK BOARD MEMBER 3.00 0.00 X 0 0 0 KEVIN MOSIER BOARD MEMBER 3.00 0.00 X 0 0 0 AMANDA PASZAK BOARD MEMBER 3.00 0.00 X 0 0 0 BEN HATFIELD CEO 40.00 0.00 X 243291 0 34473 ANNETTE GUNTER CHIEF ADMINISTRATIVE OFFICER 40.00 0.00 X 167131 0 19704 CALE DICKEY CFO 40.00 0.00 X 126222 0 33171 RICK VALENTO CHIEF CLINICAL OFFICER 40.00 0.00 X 0 0 0 DAN MCGAFFEY CHIEF HUMAN RESOURCES OFFICER 40.00 0.00 X 102662 0 18631 JOHN GLICK PSYCHIATRIST 28.00 0.00 X 157386 0 44196 BRENT HANSON APRN 40.00 0.00 X 132542 0 25956 MARGARET SUTHERLAND PSYCHIATRIST (THRU 11/2025) 20.00 0.00 X 134935 0 5707 SARAH MCISAAC MEDICAL DIRECTOR 40.00 0.00 X 136487 0 41910 RACHEL DEBRUYNE APRN 40.00 0.00 X 123309 0 17917 1323965 0 241665 10 0 1 0 0 56465 6192580 946086 7195131 PATIENT SERVICE REVENUE 624100 19948895 19948895 RELATED RENTAL INCOME 624100 438118 438118 OTHER RELATED REVENUE 624100 36379 36379 20423392 197545 197545 3009000 6300 2961936 5500 47064 800 47864 47864 27863932 20423392 0 245409 745285 745285 114122 95863 17118 1141 15050314 13623365 1349071 77878 437661 424643 10933 2085 1952345 1862927 80271 9147 1138954 1043852 89977 5125 34851 34851 62304 62304 369927 38440 328357 3130 215669 17750 196474 1445 567528 254742 311351 1435 651312 58186 588473 4653 694622 574869 119753 305326 281877 22838 611 101925 51421 50300 204 374782 308108 66674 1266099 1000725 265374 208608 169390 38321 897 CLIENT DIRECT 837172 837005 167 0 MISCELLANEOUS 260792 30955 227490 2347 BAD DEBT EXPENSE 114160 114160 0 0 FURNISHING AND EQUIPMEN 54432 24151 30281 0 32227 5607 26310 310 25590417 20818036 4661973 110408 1509408 438344 2490246 4695773 958559 527097 1623894 1686497 118207 92719 17106820 5148343 10896352 11958477 4395599 4548093 111207 44513 22103472 23991513 2499760 1398404 5855499 6678857 112473 44936 8467732 8122197 X 13551213 15755449 84527 113867 13635740 15869316 22103472 23991513 2273515 -39939 0 X X 0 1 X 1 0 X 8889201 7047250 6969685 7872583 7195131 37973850 8889201 7047250 6969685 7872583 7195131 37973850 37973850 411044 396002 427223 170433 197545 1602247 66554 99571 109560 1521 277206 1842 1842 39855145 37845935 0.95280 0.94850 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2025 AMOUNT: $ 1,842. UBIT RENTAL REVENUE - RENTAL EXPENSES - EXCLUDED RENTAL REVENUE - RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1108781 1108781 13439640 3516347 9923293 31193 31193 0 2481912 1600803 881109 45294 45294 11958477 LEASE LIABILITY 44936 44936 X 27823993 -39939 -39939 27863932 0 27863932 25590417 0 25590417 0 25590417 PART X, LINE 2: THE CENTER FOLLOW THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE APPLICATION OF THIS STANDARD HAS NO EFFECT ON THE FINANCIAL STATEMENTS. AS A RESULT OF THE APPLICATION OF THIS STANDARD, THE CENTER EVALUATED ITS TAX POSITIONS AND DETERMINED IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2025 AND 2024. X X 0 0 0 0 0 0 0 0 0 BEN HATFIELD CEO 243291 0 0 0 0 0 9521 0 24952 0 277764 0 0 0 JOHN GLICK PSYCHIATRIST 157386 0 0 0 0 0 5842 0 38354 0 201582 0 0 0 ANNETTE GUNTER CHIEF ADMINISTRATIVE OFFICER 167131 0 0 0 0 0 6660 0 13044 0 186835 0 0 0 SARAH MCISAAC MEDICAL DIRECTOR 136487 0 0 0 0 0 5980 0 35930 0 178397 0 0 0 CALE DICKEY CFO 126222 0 0 0 0 0 5328 0 27843 0 159393 0 0 0 BRENT HANSON APRN 132542 0 0 0 0 0 5487 0 20469 0 158498 0 0 0 MELISSA HATFIELD SPOUSE OF AN OFFICER - BEN HATFIELD 68313 COMPENSATION FOR SERVICES PROVIDED AS AN EMPLOYEE OF HDC. 0 SAMANTHA BAUER DAUGHTER OF FORMER KEY EMPLOYEE STEVEN BAUER 45810 COMPENSATION FOR SERVICES PROVIDED AS AN EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE JUNE 30, 2025, THE ORGANIZATION LEGALLY CHANGED ITS NAME FROM HUMAN DEVELOPMENT CENTER, INC. TO BRIGHTWATER HEALTH. THE NAME CHANGE WAS APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS AND REFLECTED IN THE APPROPRIATE GOVERNING AND LEGAL DOCUMENTS. THE CHANGE REPRESENTS A REBRANDING OF THE ORGANIZATION AND DID NOT RESULT IN ANY CHANGE TO ITS LEGAL STRUCTURE, TAX-EXEMPT STATUS, MISSION, OR OPERATIONS. THE ORGANIZATION AMENDED ITS GOVERNING DOCUMENTS AND FILED ALL REQUIRED STATE DOCUMENTATION TO REFLECT THE NEW NAME. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S EXTERNAL ACCOUNTANT IN COLLABORATION WITH THE CFO. ONCE A DRAFT IS COMPLETE, IT IS REVIEWED INTERNALLY BY THE CEO, CFO AND FINANCE COMMITTEE FOR ACCURACY AND COMPLETENESS. AFTER INTERNAL REVIEW, THE FULL BOARD OF DIRECTORS IS GIVEN A COPY OF THE FINAL DRAFT FOR REVIEW PRIOR TO SUBMISSION. BOARD MEMBERS ARE ENCOURAGED TO ASK QUESTIONS AND PROVIDE FEEDBACK. THE RETURN IS FILED ONLY AFTER THE BOARD HAS HAD AN OPPORTUNITY TO REVIEW AND APPROVE IT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A FORMAL CONFLICT OF INTEREST POLICY, WHICH IS REVIEWED WITH BOARD MEMBERS AND KEY STAFF ANNUALLY. EACH INDIVIDUAL IS REQUIRED TO COMPLETE A DISCLOSURE FORM AT THE BEGINNING OF EACH FISCAL YEAR. THE EXECUTIVE DIRECTOR AND BOARD GOVERNANCE COMMITTEE REVIEW THE DISCLOSURES FOR POTENTIAL CONFLICTS. IF A CONFLICT ARISES, THE ORGANIZATION FOLLOWS A DOCUMENTED PROCESS TO ADDRESS IT, INCLUDING RECUSAL FROM RELATED DECISIONS AND DOCUMENTATION IN MEETING MINUTES. COMPLIANCE WITH THIS AND OTHER KEY POLICIES IS REVIEWED ANNUALLY AND REINFORCED DURING ONBOARDING AND PERFORMANCE EVALUATIONS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A PROCESS FOR DETERMINING COMPENSATION THAT FOLLOWS BEST PRACTICES. THE BOARD OF DIRECTORS INDEPENDENTLY REVIEWS AND SETS THE COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER (CEO), USING RELEVANT COMPARABILITY DATA SUCH AS COMPENSATION SURVEYS AND FORM 990 DATA FROM SIMILAR ORGANIZATIONS. THE DELIBERATION AND FINAL DECISION ARE DOCUMENTED CONTEMPORANEOUSLY IN BOARD MEETING MINUTES. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CEO IN COLLABORATION WITH THE HUMAN RESOURCES DEPARTMENT, USING INTERNAL SALARY STRUCTURES AND EXTERNAL COMPARABILITY DATA AS AVAILABLE. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT AVAILABLE UPON REQUEST. PART XII, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS