Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
EIN 45-0308484 • 501(c)3 • Tioga, ND
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Up$26,613,457
Up $890,217 (+3.5%) from 2023
Liabilities
Down$6,890,153
Down $302,282 (-4.2%) from 2023
Net Assets
Up$19,723,304
Up $1,192,499 (+6.4%) from 2023
Revenue
Down$18,717,923
Down $1,855,852 (-9.0%) from 2023
Expenses
Up$17,607,913
Up $643,995 (+3.8%) from 2023
Net Income
Down$1,110,010
Down $2,499,847 (-69%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
Health care and nursing care services
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $10,983,216 | $10,075,708 | ▼ $907,508 |
| Savings and Temporary Cash Investments | $4,592,196 | $7,490,621 | ▲ $2,898,425 |
| Investments in Publicly Traded Securities | $3,167,735 | $4,217,798 | ▲ $1,050,063 |
| Accounts Receivable | $2,910,059 | $3,404,750 | ▲ $494,691 |
| Prepaid Expenses and Deferred Charges | $133,955 | $79,544 | ▼ $54,411 |
| Inventories for Sale or Use | $94,179 | $75,401 | ▼ $18,778 |
| Pledges and Grants Receivable | $10,695 | - | - |
| Total Assets | $25,723,240 | $26,613,457 | ▲ $890,217 |
| Other Assets Total | $3,831,205 | $1,269,635 | ▼ $2,561,570 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,889,561 | $5,582,955 | ▼ $306,606 |
| Accounts Payable and Accrued Expenses | $934,659 | $845,558 | ▼ $89,101 |
| Other Liabilities | $358,090 | $452,160 | ▲ $94,070 |
| Escrow Account Liability | $10,125 | $9,480 | ▼ $645 |
| Total Liabilities | $7,192,435 | $6,890,153 | ▼ $302,282 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $18,524,305 | $19,716,804 | ▲ $1,192,499 |
| Net Assets With Donor Restrictions | $6,500 | $6,500 | → $0 |
| Total Net Assets Fund Balance | $18,530,805 | $19,723,304 | ▲ $1,192,499 |
| Total Liabilities and Net Assets / Fund Balance | $25,723,240 | $26,613,457 | ▲ $890,217 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $8,606,810 | $9,681,924 | $17,549,667 |
| Equipment | $1,341,101 | $6,613,509 | $7,954,610 |
| Other Land Buildings | $113,744 | $576,765 | $690,509 |
| Land | $14,053 | - | $14,053 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeffrey Moberg Jr | Physician Assistant | FT | $443,316 | $40,889 | $484,205 |
| Dr Robert Rotering | Medical Director/Physician | FT | $412,397 | $35,037 | $447,434 |
| Jesse Mitchell | Nurse Practitioner | FT | $202,771 | $31,089 | $233,860 |
| Shelby Knox | Physician Assistant | FT | $196,208 | $27,826 | $224,034 |
| Nancy Carlson | Nurse Practitioner | FT | $176,157 | $16,999 | $193,156 |
| Jamie Eraas | CEO | FT | $171,964 | $8,228 | $180,192 |
| Holly Bryant | CFO | FT | $95,034 | $2,737 | $97,771 |
| Name | Title |
|---|---|
| James Booth | Chairman |
| Brodie Odegaard | Vice Chairman |
| Jeremy Becker | Director |
| Kristopher Kuehn | Director |
| Lee Olson | Director |
| Nathan Germundson | Director |
| Patrick Joyce | Director |
| Seth Wisthoff | Director |
| Wendy Lenzen | Secretary/Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Homestead Recruiters | Contract Nursing | 821 Senior Ave, Dickinson, ND 58601 | $630,834 |
| Full Circle Staffing LLC | Contract Nursing | 3602 7th Street West Apt 310, Williston, ND 58801 | $189,880 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $9,517,183 |
| Other Expenses | $8,090,230 |
| Grants and Similar Amounts Paid | $500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $5,797,685 | $1,728,691 | - | $7,526,376 |
| Fees for Services Other | $2,402,173 | $15,467 | - | $2,417,640 |
| Depreciation Depletion | $1,134,784 | $53,336 | - | $1,188,120 |
| Other Employee Benefits | $606,586 | $211,388 | - | $817,974 |
| Payroll Taxes | $422,407 | $143,215 | - | $565,622 |
| Information Technology | $484,054 | $25,374 | - | $509,428 |
| Office Expenses | $332,827 | $121,374 | - | $454,201 |
| Occupancy | $409,741 | $2,797 | - | $412,538 |
| Current Officers, Directors, Trustees, and Key Employees | - | $325,301 | - | $325,301 |
| Comp Disqual Persons | $256,406 | - | - | $256,406 |
| Fees for Services Accounting | - | $167,437 | - | $167,437 |
| Insurance | $123,475 | - | - | $123,475 |
| All Other Expenses | $10,313 | $111,904 | - | $122,217 |
| Interest | $115,100 | - | - | $115,100 |
| Conferences and Meetings | $61,100 | $13,000 | - | $74,100 |
| Other Expenses | $210,573 | $65,187 | - | $65,187 |
| Travel | $20,592 | $19,060 | - | $39,652 |
| Advertising | - | $27,373 | - | $27,373 |
| Pension Plan Contributions | $24,356 | $1,148 | - | $25,504 |
| Fees for Services Legal | - | $18,162 | - | $18,162 |
| Fees for Service Investment Mgmnt Fees | - | $6,520 | - | $6,520 |
| Grants to Domestic Individuals | $500 | - | - | $500 |
| Total Functional Expenses | $14,515,746 | $3,092,167 | $0 | $17,607,913 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $17,616,809 |
| Total Expenses per Form 990 | $17,607,913 |
| Expenses per Audited Statements | $17,601,393 |
| Expenses Not Reported on Form 990 | $15,416 |
| Expenses Not Reported on Financial Statements | $6,520 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Hannah Odegaard | Family of board member Brodie Odegaard | Employee compensation | No | $86,907 |
| Marissa Mickelsen | Family of Board Member Lee Olson | Employee compensation | No | $60,128 |
| Lori Olson | Family of Board Member Lee Olson | Employee compensation | No | $58,428 |
| Anna Nordloef | Family of board member Seth Wisthoff | Employee compensation | No | $50,943 |
| Liability | Amount |
|---|---|
| Estimated third-party payor settlements | $297,000 |
| Operating Lease Liability | $155,160 |
“Board Chair only votes in the case of a tie.”
“Brodie Odegaard and Holly Bryant - Family Relationship”
“An individual interested in becoming a member must complete an application and submit to the Board of Directors for approval. There is only one class.”
“An annual meeting is held in March of each year in which the members may elect board members if applicable. The members also vote on approval of the audited financial statements.”
“There are no committee with the authority to act on behalf of the full board.”
“A copy of the return is given to each board member and discussed at a regular monthly meeting. The board must approve the form before it is signed by the facility's representative.”
“The policy covers all board members and officers. The Administration will determine if a conflict exists. In the event of a conflict, said board members abstain from related motions/votes but may still participate in discussions.”
“Annual salary survey results from the North Dakota Hospital Association are reviewed. Similar organization's 990 compensation information is also reviewed. The compensation of the President/CEO and Vice President/CFO and relevant employees is examined by the Board of Directors and adjusted annually if deemed necessary. This process is documented in the board minutes.”
“The governing documents, conflict of interest policy and financial statements are available to the public upon request.”
“Contract Labor: Program service expenses 1,370,145. Management and general expenses 11,498. Fundraising expenses 0. Total expenses 1,381,643. Purchased Services: Program service expenses 395,528. Management and general expenses 0. Fundraising expenses 0. Total expenses 395,528. Physician Fees: Program service expenses 60,824. Management and general expenses 0. Fundraising expenses 0. Total expenses 60,824. Other Fees: Program service expenses 575,676. Management and general expenses 3,969. Fundraising expenses 0. Total expenses 579,645.”
“The Organization holds funds under an agency relationship for the residents of the nursing facility.”
“The Medical Center 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 Medical Center 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.”
“Rental Expenses -15,416.”
“Rental Expenses 15,416.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 845558 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3404750 |
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| IRS990/Desc | 0 | 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 1,940 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, 2024 of approximately $36,000.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. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Jamie Eraas |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Holly Bryant |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Dr Robert Rotering |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Jeffrey Moberg Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Jesse Mitchell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Shelby Knox |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Nancy Carlson |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 95034 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 426617 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 445396 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 204851 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 198288 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 177821 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Medical Director/Physician |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Physician Assistant |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Nurse Practitioner |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Physician Assistant |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Nurse Practitioner |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/OtherExpensesGrp/Desc | 2 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Dues and Subscriptions |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 79544 |
| IRS990/PrincipalOfficerNm | 0 | Jamie Eraas |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Patient & Resident Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | 340B Pharmacy |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Attached to the CAH is a 30 bed skilled nursing facility (SNF). This facility provides skilled and long term care services to its residents. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 3917786 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | The Medical Center also 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. |
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| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 2265068 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | Finally, attached to the Nursing home is a 22 unit independent living unit. The organization also has a Foundation that distributes scholarships. |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 7490621 |
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