Civic Intelligence

Roundup Memorial Hospital Association

EIN 81-0245848 • 501(c)3 • Roundup, MT

Profile

It is the mission of the roundup memorial hospital and mussellshell county medical center to accept the ongoing challenge of providing for the healthcare needs of all of our citizens. It is our sincere desire to heal the sick and comfort the suffering with all the resources we have available. As good stewards of these institutions, employees will help insure the survival of the hospital and clinic by being committed to the care and well being of those they serve.

PO Box 40Roundup, MT 59072

www.rmhmt.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

29th percentile

0.04x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.05x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

47th percentile

$177,360

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

9.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$16,170,678

Up $560,305 (+3.6%) from 2022

Liabilities

Down

$1,589,944

Down $36,639 (-2.3%) from 2022

Net Assets

Up

$14,580,734

Up $596,944 (+4.3%) from 2022

Revenue

Down

$15,686,324

Down $98,753 (-0.6%) from 2022

Expenses

Up

$15,089,380

Up $2,353,007 (+18%) from 2022

Net Income

Down

$596,944

Down $2,451,760 (-80%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $2,411,664Liabilities 2010: $2,539,589Net Assets 2010: -$127,9252010Assets 2011: $2,766,672Liabilities 2011: $2,811,834Net Assets 2011: -$45,1622011Assets 2012: $2,629,486Liabilities 2012: $2,073,343Net Assets 2012: $556,1432012Assets 2013: $2,673,602Liabilities 2013: $1,770,313Net Assets 2013: $903,2892013Assets 2014: $3,353,963Liabilities 2014: $2,559,438Net Assets 2014: $794,5252014Assets 2015: $3,282,465Liabilities 2015: $1,568,407Net Assets 2015: $1,714,0582015Assets 2016: $4,190,855Liabilities 2016: $1,697,302Net Assets 2016: $2,493,5532016Assets 2017: $4,877,633Liabilities 2017: $2,037,178Net Assets 2017: $2,840,4552017Assets 2018: $5,196,278Liabilities 2018: $1,798,578Net Assets 2018: $3,397,7002018Assets 2019: $7,630,190Liabilities 2019: $3,244,840Net Assets 2019: $4,385,3502019Assets 2020: $11,993,764Liabilities 2020: $5,438,721Net Assets 2020: $6,555,0432020Assets 2021: $14,681,617Liabilities 2021: $3,746,531Net Assets 2021: $10,935,0862021Assets 2022: $15,610,373Liabilities 2022: $1,626,583Net Assets 2022: $13,983,7902022Assets 2023: $16,170,678Liabilities 2023: $1,589,944Net Assets 2023: $14,580,7342023

Highlighted filing

2023

Assets$16,170,678
Liabilities$1,589,944
Net Assets$14,580,734

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2010: $5,876,907Expenses 2010: $6,136,674Net Income 2010: -$259,7672010Revenue 2011: $5,290,183Expenses 2011: $5,207,420Net Income 2011: $82,7632011Expenses 2012: $6,183,1802012Revenue 2013: $7,210,247Expenses 2013: $6,863,101Net Income 2013: $347,1462013Revenue 2014: $8,173,723Expenses 2014: $8,282,487Net Income 2014: -$108,7642014Revenue 2015: $9,305,416Expenses 2015: $8,385,883Net Income 2015: $919,5332015Revenue 2016: $10,051,001Expenses 2016: $9,271,506Net Income 2016: $779,4952016Revenue 2017: $7,731,730Expenses 2017: $7,492,709Net Income 2017: $239,0212017Revenue 2018: $9,199,329Expenses 2018: $8,642,084Net Income 2018: $557,2452018Revenue 2019: $10,734,529Expenses 2019: $9,586,212Net Income 2019: $1,148,3172019Revenue 2020: $11,790,303Expenses 2020: $9,620,610Net Income 2020: $2,169,6932020Revenue 2021: $15,478,684Expenses 2021: $11,018,207Net Income 2021: $4,460,4772021Revenue 2022: $15,785,077Expenses 2022: $12,736,373Net Income 2022: $3,048,7042022Revenue 2023: $15,686,324Expenses 2023: $15,089,380Net Income 2023: $596,9442023

Highlighted filing

2023

Revenue$15,686,324
Expenses$15,089,380
Net Income$596,944

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$16.2$1.59$14.6$15.7$15.1$0.60
2022Summary only. Only limited summary data is available for this year.$15.6$1.63$14.0$15.8$12.7$3.05
2021Summary only. Only limited summary data is available for this year.$14.7$3.75$10.9$15.5$11.0$4.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$5.44$6.56$11.8$9.62$2.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.63$3.24$4.39$10.7$9.59$1.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.20$1.80$3.40$9.20$8.64$0.56
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.88$2.04$2.84$7.73$7.49$0.24
2016Detailed filing. Detailed filing data is available for this year.$4.19$1.70$2.49$10.1$9.27$0.78
2015Detailed filing. Detailed filing data is available for this year.$3.28$1.57$1.71$9.31$8.39$0.92
2014Detailed filing. Detailed filing data is available for this year.$3.35$2.56$0.79$8.17$8.28$0.11
2013Summary only. Only limited summary data is available for this year.$2.67$1.77$0.90$7.21$6.86$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$2.07$0.56$6.18
2011Summary only. Only limited summary data is available for this year.$2.77$2.81$0.05$5.29$5.21$0.08
2010Summary only. Only limited summary data is available for this year.$2.41$2.54$0.13$5.88$6.14$0.26
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$7,731,730
Mission and Program Overview

Mission

We aim to deliver safe, patient-centered care with the kindness we would want for ourselves and our family. We strive to offer quality care and programs that meet our community's needs, exceed patient expectations, and are offered in a caring, convenient, cost-effective, and accessible space.

Provide Healthcare Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,395,075$1,979,939▲ $584,864
Accounts Receivable$1,217,072$1,855,048▲ $637,976
Cash and Non-Interest-Bearing Accounts$1,434,568$868,557▼ $566,011
Inventories for Sale or Use$97,437$131,233▲ $33,796
Prepaid Expenses and Deferred Charges$46,703$42,856▼ $3,847
Total Assets$4,190,855$4,877,633▲ $686,778
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,010,603$1,259,853▲ $249,250
Accounts Payable and Accrued Expenses$499,425$505,431▲ $6,006
Other Liabilities$187,274$271,894▲ $84,620
Total Liabilities$1,697,302$2,037,178▲ $339,876
Net Assets / Fund Balance
Unrestricted Net Assets$2,477,676$2,824,578▲ $346,902
Permanently Rstr Net Assets$15,877$15,877→ $0
Total Net Assets Fund Balance$2,493,553$2,840,455▲ $346,902
Total Liabilities and Net Assets / Fund Balance$4,190,855$4,877,633▲ $686,778

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,194,740$4,000,148$5,194,888
Buildings$437,728$3,905,939$4,343,667
Other Land Buildings$347,471-$347,471
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brynn BixbyPaFT$139,506$139,506
Kevin CriswellPhysical TherapistFT$113,957$113,957
Deb ShieldsPaFT$101,007$101,007

Board Members and Trustees

NameTitle
John PfisterPresident
Mark RosebushVice President
Bryan Adolphdirector
Leonard Walldirector
Marshall Whitedirector
Oliver OddenDirector
Theresa Doumittdirector
Bradley C HowellCEO
Kyle GeeCFO
Ken MosdalTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Billings ClinicManagement ServicesPO Box 37000, Billings, MT 59107$647,741
Revenue and Support

Revenue Composition

Contributions and Grants
$311,495
Program Service Revenue
$7,041,387
Investment Income
$678
Other Revenue
$378,170
All Other Contributions
$209,386
Change in Net Assets
$239,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,017,567
Other Expenses$3,475,142
Total Fundraising Expense$200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,161,186$147,006-$3,308,192
Fees for Services Other$648,101$17,872-$665,973
Fees for Services Management$555,899$91,842-$647,741
Other Employee Benefits$347,662$47,143-$394,805
Depreciation Depletion$378,590--$378,590
Payroll Taxes$233,863$80,707-$314,570
Information Technology$213,955--$213,955
Occupancy$145,769--$145,769
Insurance$96,662--$96,662
All Other Expenses$76,797-$200$76,997
Fees for Services Legal-$56,250-$56,250
Other Expenses$38,814--$38,814
Office Expenses$31,785$1,858-$33,643
Travel$28,370$4,443-$32,813
Conferences and Meetings$27,436$4,012-$31,448
Interest$26,324--$26,324
Fees for Services Accounting-$26,185-$26,185
Advertising$14,488$7,965-$22,453
Total Functional Expenses$7,007,226$485,283$200$7,492,709
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Brad HowellMr. Howell is Roundup Memorial Hospital Association's CEO.MR. Howell is an employee of the Billings Clinic, Inc., the independent contractor hired to manage the hospital, and received all compensation for his services as CEO from Billings Clinic, Inc.No-
Kyle GeeMr. Gee is Roundup Memorial Hospital Association's CFO.MR. Gee is an employee of the Billings Clinic, Inc., the independent contractor hired to manage the hospital, and received all compensation for his services as CEO from Billings Clinic, Inc.No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cost Report Settlement Payable$271,894
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

Leonard Wall and Bryan Adolph - Family Relationship

Form 990, Part VI, Section A, line 3

The organization has contracted with Billings Clinic to provide management services.

Form 990, Part VI, Section A, line 6

Members of hospital association 501 (c)(3)

Form 990, Part VI, Section B, line 11B

The 990 is reviewed by the CEO, CFO and Controller and is distributed to the board before filing.

Form 990, Part VI, Section B, line 12C

The compliance officer monitors and evaluates conflict of interest issues.

Form 990, Part VI, Section B, line 15A

The CEO is compensated according to arrangements with the management agreement with Billings Clinic, who recommends the CEO salary to the board for approval. The hospital utilizes the Montana Hospital Association and Associated Employees salary survey to determine salaries of key employees.

Form 990, Part VI, Section C, line 19

Available upon requset to the ceo.

Filing and Contact Details

Filer

Filer Name
Roundup Memorial Hospital Association
EIN
81-0245848
Phone
4063232301
Address
PO Box 40, Roundup, MT 59072

Signing Officer

Name
Bradley C Howell
Title
CEO
Phone
4063232301
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bradley C Howell
Formed
1979
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
109
Volunteers
6

Preparer

Firm
Wipfli LLP
Address
PO Box 1699, Helena, MT 59624
Preparer
Nathan D McCarthy CPA
Phone
4064425520
Supplemental Narrative

Financial Statement Notes

Schedule D Part V

The endowment fund that had been tracked on Schedule D Part V was incorrectly identified as an endowment in prior years.

Raw XML AppendixShowing 400 of 585 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/PersonNm0John Pfister
IRS990/Form990PartVIISectionAGrp/PersonNm1Mark Rosebush
IRS990/Form990PartVIISectionAGrp/PersonNm2Ken Mosdal
IRS990/Form990PartVIISectionAGrp/PersonNm3Oliver Odden
IRS990/Form990PartVIISectionAGrp/PersonNm4Bryan Adolph
IRS990/Form990PartVIISectionAGrp/PersonNm5Theresa Doumitt
IRS990/Form990PartVIISectionAGrp/PersonNm6Marshall White
IRS990/Form990PartVIISectionAGrp/PersonNm7Leonard Wall
IRS990/Form990PartVIISectionAGrp/PersonNm8Bradley C Howell
IRS990/Form990PartVIISectionAGrp/PersonNm9Kyle Gee
IRS990/Form990PartVIISectionAGrp/PersonNm10Brynn Bixby
IRS990/Form990PartVIISectionAGrp/PersonNm11Kevin Criswell
IRS990/Form990PartVIISectionAGrp/PersonNm12Deb Shields
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4director
IRS990/Form990PartVIISectionAGrp/TitleTxt5director
IRS990/Form990PartVIISectionAGrp/TitleTxt6director
IRS990/Form990PartVIISectionAGrp/TitleTxt7director
IRS990/Form990PartVIISectionAGrp/TitleTxt8CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt9CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10PA
IRS990/Form990PartVIISectionAGrp/TitleTxt11Physical Therapist
IRS990/Form990PartVIISectionAGrp/TitleTxt12PA
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0102109
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt07731730
IRS990/GrossRentsGrp/RealAmt0550
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
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IRS990/IndependentVotingMemberCnt08
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0213955
IRS990/InformationTechnologyGrp/TotalAmt0213955
IRS990/InsuranceGrp/ProgramServicesAmt096662
IRS990/InsuranceGrp/TotalAmt096662
IRS990/InterestGrp/ProgramServicesAmt026324
IRS990/InterestGrp/TotalAmt026324
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt01979939
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IT IS THE MISSION OF THE ROUNDUP MEMORIAL HOSPITAL TO ACCEPT THE ONGOING CHALLENGE OF PROVIDING FOR THE HEALTHCARE NEEDS OF ALL OF OUR CITIZENS. IT IS OUR SINCERE DESIRE TO HEAL THE SICK AND COMFORT THE SUFFERING WITH ALL THE RESOURCES WE HAVE AVAILABLE. AS GOOD STEWARDS OF THESE INSTITUTIONS, EMPLOYEES WILL HELP ENSURE THE SURVIVAL OF THE HOSPITAL BY BEING COMMITTED TO THE CARE AND WELL-BEING OF THOSE THEY SERVE.
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IRS990/NetAssetsOrFundBalancesEOYAmt02840455
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IRS990/OccupancyGrp/ProgramServicesAmt0145769
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01858
IRS990/OfficeExpensesGrp/ProgramServicesAmt031785
IRS990/OfficeExpensesGrp/TotalAmt033643
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IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
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IRS990/OtherExpensesGrp/ProgramServicesAmt1295172
IRS990/OtherExpensesGrp/ProgramServicesAmt269479
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1104405
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt287776
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt287776
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07419557
IRS990ScheduleA/HospitalInd0X
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt03905939
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04000148
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0347471
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0271894
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Cost Report Settlement Payable
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment fund that had been tracked on Schedule D Part V was incorrectly identified as an endowment in prior years.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D Part V
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IRS990ScheduleD/TotalLiabilityAmt0271894
IRS990ScheduleH/AnnualCommunityBnftReportInd00
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IRS990ScheduleH/BadDebtExpenseAttributableAmt0118069
IRS990ScheduleH/BadDebtExpenseReportedInd00
IRS990ScheduleH/CommunityHealthServicesGrp/DirectOffsettingRevenueAmt03000
IRS990ScheduleH/CommunityHealthServicesGrp/NetCommunityBenefitExpnsAmt014420
IRS990ScheduleH/CommunityHealthServicesGrp/TotalCommunityBenefitExpnsAmt017420
IRS990ScheduleH/CommunityHealthServicesGrp/TotalExpensePct00.00190
IRS990ScheduleH/CostingMethodologyUsedGrp/CostToChargeRatioInd0X
IRS990ScheduleH/CostOfCareReimbursedByMedcrAmt01771237
IRS990ScheduleH/ExpensesExceedBudgetInd00
IRS990ScheduleH/FinancialAssistanceAtCostTyp/NetCommunityBenefitExpnsAmt055372
IRS990ScheduleH/FinancialAssistanceAtCostTyp/TotalCommunityBenefitExpnsAmt055372
IRS990ScheduleH/FinancialAssistanceAtCostTyp/TotalExpensePct00.00740
IRS990ScheduleH/FinancialAssistanceBudgetInd01
IRS990ScheduleH/FinancialAssistancePolicyInd01
IRS990ScheduleH/FinancialAssistancePrvsnInd01
IRS990ScheduleH/FPGReferenceDiscountedCareInd01
IRS990ScheduleH/FPGReferenceFreeCareInd01
IRS990ScheduleH/FreeCareMedicallyIndigentInd01
IRS990ScheduleH/HospitalFacilitiesCnt01
IRS990ScheduleH/HospitalFacilitiesGrp/BusinessName/BusinessNameLine1Txt0ROUNDUP MEMORIAL HOSPITAL ASSOCIATION
IRS990ScheduleH/HospitalFacilitiesGrp/CriticalAccessHospitalInd0X
IRS990ScheduleH/HospitalFacilitiesGrp/EmergencyRoomOtherInd0X
IRS990ScheduleH/HospitalFacilitiesGrp/FacilityNum01
IRS990ScheduleH/HospitalFacilitiesGrp/OtherDesc0RURAL HEALTH CLINIC
IRS990ScheduleH/HospitalFacilitiesGrp/USAddress/AddressLine1Txt01202 3RD STREET WEST
IRS990ScheduleH/HospitalFacilitiesGrp/USAddress/CityNm0Roundup
IRS990ScheduleH/HospitalFacilitiesGrp/USAddress/StateAbbreviationCd0MT
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IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/AmountsGenerallyBilledInd00
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/AppFinancialAsstExplnInd01
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/CHNAConductedInd01
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/CHNAConductedWithNonFcltsInd01
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/CHNAConductedWithOtherFcltsInd00
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/CHNAConductedYr015
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/CHNAReportWidelyAvailableInd01
IRS990ScheduleH/HospitalFcltyPoliciesPrctcGrp/CollectionActivitiesInd00

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