2026-09-18T15:16:15-05:00 2025-12-31 423603499 Eide Bailly Advisory LLC 4585 Coleman St Ste 200 Bismarck ND 585034101 990 2025-01-01 450253272 Linton Hospital LINT 7012544511 111 Elm Ave W Linton ND 585520850 Alex Bartholomay CFO 7012544511 2026-09-18 1 Lisa Chaffee P00193453 7012551091 2026-09-18 2025 Linton Regional Medical Center Lukas Fischer 111 Elm Ave W Linton ND 585520850 12146169 0 X https://lintonregionalmedicalcenter.org/ X 1953 ND Critical access hospital with a 24-hour acute and emergency facility and clinics providing care 7 7 123 7 0 0 814205 401659 10703654 11673732 62122 59208 11420 11570 11591401 12146169 0 0 0 0 6745893 6823039 0 0 0 5106854 5191196 11852747 12014235 -261346 131934 9063204 8923664 1157631 886157 7905573 8037507 X The mission of Linton Hospital and Clinics is to enhance the health, well-being, and quality of life of the people we serve. 0 0 7805854 8520894 Linton Hospital is a 14-bed critical access hospital that has available 24-hour licensed healthcare practitioners and nursing services. Swingbed services are available for patients requiring skilled care. Emergency room care was provided to 1,170 emergency room visits this year. Linton Hospital also provides the following services: operating room, anesthesia services, dietary services, medical records services, pharmaceutical services, laboratory services, housekeeping, electrocardiograms, physical therapy, ultrasound services, radiology, digital mammogram services, MRI services, CT scan and diabetic education services. The organization provides these services through participation in the government programs such as CMS. Statement continued on Schedule O.Linton Hospital's Community Care program policy provides discounted or free services to patients who qualify. This policy is designed to ensure that communities served have access to needed healthcare. The Hospital provides healthcare services to patients and residents who meet certain criteria under its charity care policy without charge or at amounts less than established rates. Since the Hospital does not pursue collection of these amounts they are not reported as patient and resident service revenue. The estimated cost of providing these services was $32,000 for the year ended December 31, 2025, calculated by multiplying the ratio of cost to gross charges for the Hospital by the gross uncompensated charges associated with providing charity care to its patients and residents. 1900126 1807959 Linton Hospital owns and operates 3 clinics in the cities of Linton and Hazelton, ND and Herreid, SD. Linton Hospital employs one family practice physician, five nurse practitioners, and two physician assistants to provide services to the Hospital and clinics. Total clinic visits were 6,221 this year. The organization provides these services through participation in government programs such as CMS. Linton Hospital's Community Care program policy provides discounted or free services to patients who qualify. This policy is designed to ensure that communities served have access to needed healthcare. 610378 1344879 Linton Hospital operates the Emmons County Emergency Ambulance Service (including foot care) which covers a service area of 1,555 square miles. Emmons County is surrounded by Kidder, Logan, and McIntosh Counties in North Dakota and Campbell County in South Dakota. The Emmons County Emergency Ambulance Service provides 24-hour, 7 days a week advanced life support service to a population of approximately 3,500 residents. Linton Hospital provides these services through participation in government programs such as CMS. The Organization's Community Care policy provides discounted or free services to patients who qualify. This policy is designed to ensure that communities served have access to needed healthcare. 10316358 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 39 0 1 123 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Alex Bartholomay 7012544511 111 Elm Ave W Linton ND 585520850 X Sandra Meidinger President 1.00 0.50 X X 0 0 0 Temree Appert Vice President 0.50 0.00 X X 0 0 0 Peter Silbernagel Secretary/Treasurer 1.00 0.50 X X 0 0 0 Laura Jochim Director 1.00 0.50 X 0 0 0 Christopher Turman Director 0.50 0.00 X 0 0 0 Brian Schumacher Director 0.50 0.00 X 0 0 0 Tim Volk Director 0.50 0.00 X 0 0 0 Lukas Fischer CEO 20.00 1.00 X 280030 0 55823 Derek Schaff CFO - Until June 40.00 1.00 X 107096 0 33904 Alex Bartholomay CFO - Beg. Aug. 40.00 1.00 X 41971 0 1898 Tony Loggins MD - Family Medicine-Chief Medical Officer 40.00 0.00 X 176293 0 31083 Daylon Wigart FNP Family Medicine 40.00 0.00 X 193360 0 31647 Jacqueline Grunefelder FNP NP, Family Medicine 40.00 0.00 X 192564 0 10758 Brent Dschaak Manager 40.00 0.00 X 143616 0 14803 Rebecca Schatz FNP-C Family Medicine 40.00 0.00 X 201950 0 31905 Janette Volk Laboratory Manager 40.00 0.00 X 124445 0 33559 1461325 0 245380 14 0 1 0 National Medical Resource 1435 Interstate Loop Bismarck ND 58503 Locum Coverage 283549 Northern Plains Laboratory 401 N 9th St Bismarck ND 58501 Lab Services 140724 Avel eCare 4500 N Lewis Ave Sioux Falls SD 57104 Telehealth 132988 3 5885 394574 1200 401659 Patient Service Revenue 621110 10018771 10018771 Pharmacy Revenue 621110 1524159 1524159 130802 130802 11673732 59208 59208 11570 0 11570 11570 11570 12146169 11673732 0 70778 X 731569 208611 522958 4793258 4542065 251193 328406 278964 49442 590199 494631 95568 379607 303159 76448 6157 880 5277 35595 35595 1407723 1240183 167540 23731 7480 16251 63907 34597 29310 4660 4660 210789 190310 20479 55285 51166 4119 33014 27243 5771 446 446 557391 474517 82874 102495 15138 87357 Medical Supplies 2041998 2041998 Repairs/Maintenance 335808 205434 130374 Food 41330 41330 Books/Dues/Subscription 35733 33556 2177 235134 125096 110038 12014235 10316358 1697877 0 411005 180484 2405153 2760367 2178657 1913492 165557 218668 121771 134383 11007955 7518037 3668907 3489918 112154 226352 9063204 8923664 878467 848302 57009 0 222155 37855 1157631 886157 X 7905573 8037507 7905573 8037507 9063204 8923664 131934 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9036 51000 60036 172850 5087354 3135334 2124870 182331 86254 96077 8160 5454369 4296449 1166080 42855 42855 3489918 Operating Lease Right of Use Liability 11352 Special Assessments 26503 37855 X 12146169 0 12146169 0 12146169 12014235 0 12014235 0 12014235 Part X, Line 2: The Hospital believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Hospital would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Part X, Line 2: Linton Hospital and Linton Hospital Foundation are North Dakota Nonprofit Corporations and have been recognized by the Internal Revenue Services as tax-exempt pursuant to Section 501(c)(3) of the internal revenue code. Therefore, the hospital and foundation are not subject to federal income taxes. The hospital's policy is the evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the Internal Revenue Code and regulations, revenue rulings, court decisions, and other evidence. It is the opinion of management that the hospital has no significant uncertain tax positions that would be subject to change upon examination. The income tax returns of the hospital are subject to examination by the IRS and state tax authorities, generally for three years after they were filed, all filings are current. 1 1 X 1 X 1 X 1 1 1 0 0 32000 32000 0.00270 248949 229387 19562 0.00160 280949 229387 51562 0.00430 1755699 1413481 342218 0.02850 1755699 1413481 342218 0.02850 2036648 1642868 393780 0.03280 1 227221 23631 4446560 4594500 -147940 X 1 1 1 1 Linton Hospital 111 Elm Ave W Linton ND 58552 https://lintonregionalmedicalcenter.or 5030 X X X X 3 provider based RHC's Linton Hospital 1 0 0 1 X X X X X X X X X 23 1 0 1 1 X https://lintonregionalmedicalcenter.org/ X 1 23 1 https://lintonregionalmedicalcenter.org/ 0 1 X 100.000000000000 200.000000000000 X X 1 1 X X X X 1 X https://lintonregionalmedicalcenter.org/patient-resources/payments-finance/ X https://lintonregionalmedicalcenter.org/patient-resources/payments-finance/ X https://lintonregionalmedicalcenter.org/patient-resources/payments-finance/ X X X X X 1 X 0 X X X X 1 X 0 0 Linton Hospital Part V, Section B, Line 5: The hospital took into account the input from a variety of different individuals throughout the community. One individual who was on the steering committee is a registered nurse who is employed as the administrator for Emmons County Public Health. Linton Hospital Part V, Section B, Line 6b: Center for Rural Health and Emmons County Public Health Department Linton Hospital Part V, Section B, Line 11: In the most recent CHNA conducted the following needs were identified: The availability of mental health services, having enough child daycare services, depression/anxiety in all ages, availability of resources to help the elderly stay in their homes, and substance abuse in all ages. The organization will not address the following need identified: Availability of resources to help elderly stay in their home. The organization collaborates with Innovative Health Services to provide in-home services to our area for physical therapy, occupational therapy, and home assessments. The organization's Care Coordinator provides list of services in our area to patients.In the current year the facility has taken the following actions to address the availability of mental health services. The organization has continued collaborating with Emmons County Public Health (ECPH) to keep their mental health resources up to date. Both the facility and ECPH have been working to contract with a rural psychiatry organization that offers mental and behavioral health services and telehealth. A facility staff member helped facilitate a mental health speaker for the 5th - 7th grade students at Safe Night. In the current year the facility has taken the following actions to address the availability of child daycare services. The organization has staff that continue to be on the Board for the Little Lion's Daycare and provides CPR/First Aid training to daycare providers. In the current year the facility has taken the following actions to address substance abuse in all ages. The organization continued to collaborate with ECPH to keep resources updated for alcohol/substance use and abuse with the same process as the mental health services. Part I, Line 7: Charity care expense was converted to cost on an overall cost-to-charge ratio addressing all patient segments. Unreimbursed Medicaid on line 7b was calculated using the costing methods to prepare the cost reports. The cost for subsidized health services was determined using the Medicare cost report. Part III, Line 2: The amount on line 2 represents implicit price concessions. The Hospital determines its estimate of implicit price concessions based on its historical collection experience with this class of patients. Part III, Line 3: The estimated amount of the Organization's implicit price concessions attributable to patients eligible under the Organization's charity care policy is calculated based on the percentage of individuals living below the poverty level in Linton, ND. The estimate was 10.4% Part III, Line 4: The footnote to the Organization's financial statements can be found on page 11-12 of the attached audited financial statements. Part III, Line 8: Linton Hospital is a critical access hospital with a Medicare shortfall. This is considered a community benefit because providing services to Medicare patients is essential to the patients and the community and increases their access to healthcare services.Both the 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 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 $79,832.Medicare fee schedule revenue $49,066 Medicare estimated costs of care relating to payments ($128,898)Net (Shortage) ($79,832) Part III, Line 9b: During the collection process, patients may still request financial assistance information and complete the application. There are no collection efforts while an individual is in the process of applying for charity care. The patient can qualify for financial assistance and have any collection issues reversed by the Hospital if they show a need for care based upon the Hospital's policy. From the point of the Hospital being notified of interest in receiving financial assistance, until the application is processed and a written decision has been sent, the Hospital will not pursue extraordinary collection activities on patients for at least 120 days from the date of the first statement and provides patients 240 days to apply for assistance. Part VI, Line 2: We perform patient follow-up calls after every patient discharge. Surveys are available to all clinic patients in the waiting rooms. All inpatient hospital patients are contacted by Press Ganey for HCAHPS for a survey and results are tracked. To help fill the needs, the hospital has established clinics in three rural communities to better provide services to the public. Part VI, Line 3: Linton Hospital and clinics have an assistance program called "Community Caring," which is a charity program for people who cannot afford to pay for their healthcare. The application, plain language summary and policy are included on the Hospital's website. Information is also available upon request at the Hospital.The application process is stated on the back of patient statements and on the application itself. Applications will be available upon request. A file will be initiated anytime there is a request. A documentation form will be filled out and placed in the file. The file will be stored in the business office manager's office at the Linton Hospital. Part VI, Line 4: Linton Hospital is a 14-bed critical care access hospital located in Emmons County in South Central North Dakota. Linton Hospital operates three rural health clinics with agreements of the communities where these clinics are located. The hospital owns the building for one of these clinics the Linton Medical Center. These healthcare facilities are the primary source of healthcare for residents in the communities of Linton, Strasburg, and Hague in Emmons County, Zeeland in McIntosh County, and Braddock, Kintyre, and Napoleon in Logan County in North Dakota. The community of Linton is located approximately 25 miles from the South Dakota boarder, so we provide healthcare to residents of Herreid and Pollock, Campbell County, South Dakota as well.Linton Hospital and Clinics have been providing healthcare to the residents of the service area since 1953. According to the 2020 Census, the total population of Emmons County was 3,301. 28.1% of this population was over the age of 65. Campbell County, SD reported a total population of 1,377 with 29.3% over the age of 65.Linton Hospital is located in a designated medically underserved area and in a health professional shortage area in North Dakota. Part VI, Line 5: Linton Hospital has a board of directors made up of volunteers and members of the community. The Hospital extends medical staff privileges to all qualified physicians. Surplus funds are either invested or the focus is on maintaining equipment and infrastructure.Professional staff are available to monitor blood sugar of all participants at no charge. Clinics in Hazelton, Pollock, and Herreid provide blood pressure checks and assist with administration of self-administered medication at no charge. We have provided free blood pressure and diabetic screenings at our Hospital Week in May. As well as provided a free teddy bear clinic for awareness of pediatric services. A focus on increased strategic advertising has been made to alert our customers to the services that we provide. Linton Hospital employs a Risk Manager and Bioterrorism Coordinator who meet with the local Emergency Planning Committee and also participate in the Emmons County Multi-Hazard Mitigation Plan for prevention and planning for disasters. Linton Hospital is a member and has an employee who is actively involved with the Linton Industrial Development Committee. The Linton Hospital also operates the Emmons County Ambulance Service. The department responds the fire calls, provides CPR training to school children, and is on stand-by at local football games and community events as a courtesy to the community.The Linton Hospital has professional staff that are a representative party of Emmons County Interagency. Part of this interagency was a parenting committee that held a Safe Night event for the county. Fifth through seventh grade students were able to attend. Various topics including vision zero-seatbelt safety, underage drinking prevention, vaping prevention, illegal drug use prevention, and internet safety. For economic development, a representative also sits on The Little Lion's Daycare board. This representative performs interviews for new hires and provides CPR/AED certification training. For health and safety, representatives attend progressive agriculture safety day in which first aid safety training is provided. The Linton Hospital employs a part time community resource person who identifies indigent customers and assists them with applying to drug companies for free prescription drugs. The organization also employs a registered nurse who manages a "diabetic management" program by counseling diabetic patients, providing foot care, and monitoring patients' progress with their medical provider. X X X 0 0 0 0 0 0 0 0 0 Lukas Fischer CEO 266675 0 12804 0 551 0 14783 0 42283 0 337096 0 0 0 Rebecca Schatz FNP-C Family Medicine 174450 0 27500 0 0 0 9900 0 23248 0 235098 0 0 0 Daylon Wigart FNP Family Medicine 166110 0 27250 0 0 0 0 0 32290 0 225650 0 0 0 Tony Loggins MD - Family Medicine-Chief Medical Officer 176293 0 0 0 0 0 0 0 32318 0 208611 0 0 0 Jacqueline Grunefelder FNP NP, Family Medicine 152814 0 39750 0 0 0 9522 0 2478 0 204564 0 0 0 Brent Dschaak Manager 142750 0 866 0 0 0 7181 0 8565 0 159362 0 0 0 Janette Volk Laboratory Manager 122173 0 2272 0 0 0 7063 0 27739 0 159247 0 0 0 Form 990, Part VI, Section A, line 1a The Executive Committee consists of the President, ex officio, as Chairman, Vice-President, Secretary/Treasurer, and one (1) member, at large, of the Board of Directors elected by the Board of Directors at the same time as the election of officers. The Executive Committee has the power to transact all regular business of the Corporation during the interim between the meeting of the Board of Directors, provided any action taken does not conflict with the policies and expressed wishes of the Board of Directors. Form 990, Part VI, Section B, line 11b The Form 990 is distributed to all board members. It is reviewed by the CFO and Board before it is filed with the IRS. Form 990, Part VI, Section B, line 12c Officers and directors review the conflict of interest policy on an annual basis. Management is responsible for honoring and enforcing the conflict of interest policy. Individuals with a conflict do not participate in any discussion regarding a known conflict and Directors do not vote on the matter. Form 990, Part VI, Section B, line 15 The Board of Directors determines and approves the compensation for the CEO. In determining the CEO's compensation, current compensation and added responsibilities and duties are taken into account along with the percentage of his compensation each facility would have to pay. The results of the North Dakota Hospital Association annual survey is used to determine compensation for the CEO. Documentation is provided in the board minutes and personnel file. Compensation review and adjustments are done annually. The CFO's compensation is reviewed and adjusted on an annual basis. The North Dakota Hospital Association's annual survey is used for comparability data. The CEO submits the compensation adjustment into the budget which goes to the board to approve. Documentation is provided in the personnel file. Form 990, Part VI, Section C, line 19 The organization makes it governing documents, conflict of interest policy, and financial statements available to the public upon request. Management is responsible for honoring these requests. Form 990, Part VII, Explanation of Compensation: Lukas Fischer, CEO, is employed by and received W-2 compensation from Linton Hospital for providing CEO services to both Linton Hospital and South Central Health. South Central Health had a management services agreement with Linton Hospital. South Central Health reimbursed Linton Hospital a portion of his compensation for his services of supervising the management, administration, and operation of South Central Health. Form 990, Part IX, line 11g Contracted Service: Program service expenses 1,217,370. Management and general expenses 167,540. Fundraising expenses 0. Total expenses 1,384,910. Consulting Fees: Program service expenses 22,813. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,813. Linton Hospital Foundation 502 Broadway St N Linton ND 58552 141842061 Support Linton Hospital ND 501(c)(3) Line 10 Linton Hospital 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 1 1 0