Nonprofit · EIN 45-0308484
TIOGA MEDICAL CENTER
Tax-exempt · TIOGA, ND 58852
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $21,180,603 | $18,631,826 | $2,548,777 | $28,788,002 | $6,497,262 | $22,290,740 |
| June 30, 2024 | 990 | $18,717,923 | $17,607,913 | $1,110,010 | $26,613,457 | $6,890,153 | $19,723,304 |
| June 30, 2023 | 990 | $20,573,775 | $16,963,918 | $3,609,857 | $25,723,240 | $7,192,435 | $18,530,805 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,417,596
- of which government grants
- $1,060,758
- Program service revenue
- $18,678,378
- Investment income
- $367,944
- Royalties
- $730,441
- Net rental income
- -$13,756
- Net gain from sales of assets
- $34,636
- Other revenue
- $716,685
Expenses
- Grants and similar amounts paid
- $500
- Compensation of officers, directors and key employees
- $354,676
- Other salaries and wages
- $7,499,467
- Salaries, compensation and benefits (total)
- $9,549,368
- Professional fundraising fees
- $0
- Legal fees
- $38,810
- Accounting fees
- $89,642
- Occupancy
- $389,558
- Travel
- $42,295
- Depreciation
- $1,202,117
- Program services (functional)
- $15,196,546
- Management and general (functional)
- $3,435,280
Balance sheet and other
- Total assets, start of year
- $26,613,457
- Total assets, end of year
- $28,788,002
- Total liabilities, end of year
- $6,497,262
- Net assets, end of year
- $22,290,740
- Land, buildings and equipment
- $10,208,465
- Publicly traded securities
- $4,982,705
- Net assets without donor restrictions
- $22,284,240
- Net assets with donor restrictions
- $6,500
- Gross receipts
- $21,196,020
- Employees
- 185
- Volunteers
- 120
- Year formed
- 1960
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jeffrey Moberg Jr | Physician Assistant Highest-paid employee | 55 | $538,592 | $40,600 |
| Shelby Knox | Physician Assistant Highest-paid employee | 55 | $235,732 | $28,836 |
| Amber Nelson | Nurse Practitioner Highest-paid employee | 55 | $224,916 | $19,669 |
| Jamie Eraas | CEO Officer | 40 | $214,210 | $10,649 |
| Jesse Mitchell | Nurse Practitioner Highest-paid employee | 45 | $166,441 | $30,926 |
| Dr Robert Rotering - Medical | Director/Physician thru May 2024 Highest-paid employee | 40 | $180,289 | $9,431 |
| Holly Bryant | CFO Officer | 40 | $123,190 | $3,696 |
| James Booth | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Brodie Odegaard | Vice Chairman Trustee or director, Officer | 0.5 | $0 | $0 |
| Wendy Lenzen | Secretary/Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Nathan Germundson | Director Trustee or director | 0.5 | $0 | $0 |
| Lee Olson | Director Trustee or director | 0.5 | $0 | $0 |
| Seth Wisthoff | Director Trustee or director | 0.5 | $0 | $0 |
| Jeremy Becker | Director Trustee or director | 0.5 | $0 | $0 |
| Kristopher Kuehn | Director Trustee or director | 0.5 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patrick Joyce | Director Trustee or director | 0.5 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jeffrey Moberg Jr | Physician Assistant Highest-paid employee | 40 | $445,396 | $38,808 |
| Dr Robert Rotering | Medical Director/Physician Highest-paid employee | 40 | $426,617 | $20,817 |
| Jesse Mitchell | Nurse Practitioner Highest-paid employee | 40 | $204,851 | $29,009 |
| Shelby Knox | Physician Assistant Highest-paid employee | 40 | $198,288 | $25,746 |
| Nancy Carlson | Nurse Practitioner Highest-paid employee | 40 | $177,821 | $15,335 |
| Jamie Eraas | CEO Officer | 40 | $174,044 | $6,147 |
| Holly Bryant | CFO Officer | 40 | $95,034 | $2,737 |
| James Booth | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Brodie Odegaard | Vice Chairman Trustee or director, Officer | 0.5 | $0 | $0 |
| Wendy Lenzen | Secretary/Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Nathan Germundson | Director Trustee or director | 0.5 | $0 | $0 |
| Lee Olson | Director Trustee or director | 0.5 | $0 | $0 |
| Seth Wisthoff | Director Trustee or director | 0.5 | $0 | $0 |
| Jeremy Becker | Director Trustee or director | 0.5 | $0 | $0 |
| Kristopher Kuehn | Director Trustee or director | 0.5 | $0 | $0 |
| Patrick Joyce | Director Trustee or director | 0.5 | $0 | $0 |
990 for the year ended June 30, 2023: 19 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Robert Rotering | Medical Director/Physician Highest-paid employee | 40 | $426,056 | $18,972 |
| Jeffrey Moberg Jr | Physician Assistant Highest-paid employee | 40 | $352,844 | $42,190 |
| Shelby Knox | Physician Assistant Highest-paid employee | 40 | $224,668 | $19,322 |
| Jesse Mitchell | Nurse Practitioner Highest-paid employee | 40 | $209,295 | $27,865 |
| Ryan Mickelsen | CEO/Pres. thru January 2023 Officer | 40 | $189,369 | $39,008 |
| Nancy Carlson | Nurse Practitioner Highest-paid employee | 40 | $148,818 | $27,390 |
| Jamie Eraas - CFO thru | Jan 2023/CEO as of Feb 2023 Officer | 40 | $87,353 | $3,153 |
| James Booth | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Brodie Odegaard | Vice Chairman Trustee or director, Officer | 0.5 | $0 | $0 |
| Wendy Lenzen | Secretary/Treasurer Trustee or director, Officer | 0.5 | $0 | $0 |
| Nathan Germundson | Director Trustee or director | 0.5 | $0 | $0 |
| Lee Olson | Director Trustee or director | 0.5 | $0 | $0 |
| Seth Wisthoff | Director Trustee or director | 0.5 | $0 | $0 |
| Jeremy Becker | Director Trustee or director | 0.5 | $0 | $0 |
| Carolyn Eide | Director thru March 2023 Trustee or director | 0.5 | $0 | $0 |
| Brandon Hauge | Director thru January 2023 Trustee or director | 0.5 | $0 | $0 |
| Kristopher Kuehn | Director as of March 2023 Trustee or director | 0.5 | $0 | $0 |
| Patrick Joyce | Director as of March 2023 Trustee or director | 0.5 | $0 | $0 |
| Holly Bryant | CFO as of February 2023 Officer | 40 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 810 N WELO ST, TIOGA, ND 58852-7157
- Principal officer (990 for 2024)
- Jamie Eraas, PO Box 159, Tioga, ND 58852
- Signed the 990
- Jamie Eraas, President & CEO
- Phone
- (701) 664-3305
- Website
- www.tiogahealth.org
- Return prepared by
- Eide Bailly LLP
Mission
The mission of Tioga Medical Center is to address the health care needs of the community through providing quality health care and promoting education and wellness.
Program accomplishments
- The Tioga Medical Center, located at Tioga, North Dakota, is a provider of integrated healthcare delivery services consisting of a 25-bed Medicare designated Critical Access Hospital (CAH). The Tioga Medical Center CAH is a Level V designated trauma center. Within the CAH, acute care services are provided, along with swing bed services.Tioga Medical Center provides delivery of healthcare services over eastern Williams county, Burke County and western Mountrail county of the state of North Dakota.(continued on Schedule O)Tioga Medical Center also makes medical care accessible to the entire community it serves. Tioga Medical Center operates a 24 hour emergency room and provides emergency care regardless of ability to pay. Tioga Medical Center had 2,157 emergency room visits during the past fiscal year. Tioga Medical Center provides clinical services needed to operate the emergency room.In addition, Tioga Medical Center 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 the Tioga Medical Center's uncompensated care program.Tioga Medical Center's uncompensated care (charity care) program provides free services to patients who lack the resources to be fully responsible for the health care they receive. The uncompensated care program is designed to ensure the entire community served by Tioga Medical Center has access to needed healthcare services. The Tioga Medical Center administration oversees services delivered under the uncompensated care program, including assessing community needs, approving eligibility criteria and monitoring the effectiveness of the program in providing community access to medical care.Tioga Medical Center maintains records to identify and monitor the level of care provided under the uncompensated care program. These records include the amount of charges foregone for services and supplies furnished under its charity care program. Tioga Medical Center had costs for charity care for the year ended June 30, 2025 of approximately $25,000.Tioga Medical Center 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 needs of the community. It strives to identify the community needs beyond basic healthcare, and then respond to them, aiming to make a positive, life-enhancing difference in the community. For example, many employees and Board members of Tioga Medical Center are actively involved in volunteer organizations that serve to protect the community, such as the Tioga Fire & Ambulance Department. As a small community, it is vital for people to come to the aid, as volunteers, when people are in need of assistance. Tioga Medical Center allows its employees to leave the workplace to tend to the emergency needs of the community we serve.Expenses $8,801,889 · revenue $11,873,840
- Attached to the CAH is a 30-bed skilled nursing facility (SNF). This facility provides skilled and long-term care services to its residents.Expenses $3,416,863 · revenue $4,301,223
- The Medical Center operates three clinics located in Tioga, Ray, and Powers Lake. These clinics are Medicare and Medicaid designated provider-based rural health clinics. Within the clinics, they employ one Family Medicine Physician, two Physician Assistants and two Family Nurse Practitioners. These practitioners provide physician related services at these clinics, as well as to the CAH and SNF.Expenses $2,748,887 · revenue $2,219,800
- Attached to the Nursing home is a 22-unit independent living unit. The organization also has a Foundation that distributes scholarships.Expenses $228,907 · grants $500 · revenue $283,515
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0308484
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Hospital or medical research organization
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1960
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E22)
- Assets (IRS master file)
- $28,788,002
- Income (IRS master file)
- $21,196,020
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $21,180,603 | $18,631,826 | $28,788,002 | IRS |
| 990 | June 2024 | $18,717,923 | $17,607,913 | $26,613,457 | XML |
| 990 | June 2023 | $20,573,775 | $16,963,918 | $25,723,240 | XML |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0308484).
Questions about TIOGA MEDICAL CENTER
- What is the EIN of TIOGA MEDICAL CENTER?
- The employer identification number (EIN) of TIOGA MEDICAL CENTER is 45-0308484.
- Is TIOGA MEDICAL CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1960.
- Are donations to TIOGA MEDICAL CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does TIOGA MEDICAL CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of TIOGA MEDICAL CENTER due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did TIOGA MEDICAL CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of TIOGA MEDICAL CENTER?
- The 990 for the year ended June 30, 2025 names Jamie Eraas.
- Who are the officers and directors of TIOGA MEDICAL CENTER?
- The 990 for the year ended June 30, 2025 lists 16 people; 7 received compensation from the organization, the highest $538,592 (Jeffrey Moberg Jr, Physician Assistant).
- How much revenue does TIOGA MEDICAL CENTER have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $21,180,603, expenses of $18,631,826 and total assets of $28,788,002 at year end.
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