Civic Intelligence

Brookings Health System Investment Authority

EIN 82-3923875 • 501(c)3 • Brookings, SD

Profile

none

300 22nd AvenueBrookings, SD 57006
Siviq Scores

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

Liabilities / Assets

3rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

4th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

99th percentile

97%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$710,775

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

83rd percentile

19%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

21%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets3rd percentile

Assets

Up

$70,715,547

Up $11,219,689 (+19%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$70,715,547

Up $11,219,689 (+19%) from 2023

Operations
Liabilities / Revenue4th percentileNet Margin99th percentile

Revenue

Up

$3,929,747

Up $678,569 (+21%) from 2023

Expenses

Up

$133,548

Up $13,133 (+11%) from 2023

Net Income

Up

$3,796,199

Up $665,436 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$80M$60M$40M$20M$0Assets 2018: $24,292,003Liabilities 2018: $0Net Assets 2018: $24,292,0032018Assets 2019: $28,548,556Liabilities 2019: $0Net Assets 2019: $28,548,5562019Assets 2020: $36,815,509Liabilities 2020: $0Net Assets 2020: $36,815,5092020Assets 2021: $45,747,413Liabilities 2021: $0Net Assets 2021: $45,747,4132021Assets 2022: $53,462,459Liabilities 2022: $0Net Assets 2022: $53,462,4592022Assets 2023: $59,495,858Liabilities 2023: $0Net Assets 2023: $59,495,8582023Assets 2024: $70,715,547Liabilities 2024: $0Net Assets 2024: $70,715,5472024

Highlighted filing

2024

Assets$70,715,547
Liabilities$0
Net Assets$70,715,547
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2018: $345,793Expenses 2018: $33,262Net Income 2018: $312,5312018Revenue 2019: $1,898,230Expenses 2019: $70,778Net Income 2019: $1,827,4522019Revenue 2020: -$1,785,256Expenses 2020: $79,429Net Income 2020: -$1,864,6852020Revenue 2021: $1,647,115Expenses 2021: $114,060Net Income 2021: $1,533,0552021Revenue 2022: $564,726Expenses 2022: $110,814Net Income 2022: $453,9122022Revenue 2023: $3,251,178Expenses 2023: $120,415Net Income 2023: $3,130,7632023Revenue 2024: $3,929,747Expenses 2024: $133,548Net Income 2024: $3,796,1992024

Highlighted filing

2024

Revenue$3,929,747
Expenses$133,548
Net Income$3,796,199
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$70,715,547
Liabilities
$0
Net assets
$70,715,547
Revenue
$3,929,747
Expenses
$133,548
Net income
$3,796,199
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.7$0.00$70.7$3.93$0.13$3.80
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.5$0.00$59.5$3.25$0.12$3.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$53.5$0.00$53.5$0.56$0.11$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$45.7$0.00$45.7$1.65$0.11$1.53
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.8$0.00$36.8$1.79$0.08$1.86
2019Summary only. Only limited summary data is available for this year.$28.5$0.00$28.5$1.90$0.07$1.83
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.3$0.00$24.3$0.35$0.03$0.31
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 14, 2021
Return Version
2020v4.0
Gross Receipts
$3,346,382
Mission and Program Overview

Mission

NONE

To support the City of Brookings dba Brookings Health System.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$28,548,556$36,815,509▲ $8,266,953
Rtn Earn Endowment Incm Other Fnds$28,548,556$36,815,509▲ $8,266,953
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$28,548,556$36,815,509▲ $8,266,953
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,548,556$36,815,509▲ $8,266,953
Total Liabilities and Net Assets / Fund Balance$28,548,556$36,815,509▲ $8,266,953
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleOtherTotal
Melissa WagnerCFO of Brookings Health System$130,926$130,926

Board Members and Trustees

NameTitle
Jim MorganPresident
Daryl EnglundVice President
Andrew Ellsworth MDdirector
Dick Petersondirector
Justin Selldirector
Lynn Darnalldirector
Mary Anne Kroghdirector
Walter Wosjedirector
Jason MerkleyCEO of Brookings Health System
Sheila AndersonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$-1,785,256
Other Revenue
$0
Change in Net Assets
$-1,864,685
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$0$79,429$0$79,429
Total Functional Expenses$0$79,429$0$79,429
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jason Merkley and Melissa Wagner have a business relationship with Jim Morgan, Daryl Englund, Sheila Anderson, Lynn Darnall, Andrew Ellsworth MD, Mary Anne Krogh, Dick Peterson, Justin Sell, and Walter Wosje. The business relationship exists because Jason Merkley and Melissa Wagner are paid by the City of Brookings dba Brookings Health System. Persons listed as having a business relationship with them serve on the Board of Trustees for the City of Brookings dba Brookings Health System.”

Form 990, Part VI, Section A, Line 7A

“The directors of the corporation shall be appointed by the City of Brookings dba Brookings Health System; specifically, the directors of the corporation shall be those persons serving on the Board of Trustees of the City of Brookings dba Brookings Health System, plus the Chief Executive Officer of Brookings Health System.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have such committee.”

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

“A copy of the 990 will be provided to the board before it is filed with the IRS.”

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

“Each board member shall disclose any conflict of interest and abstain from voting on any issue where a conflict exists. All board members shall complete a written conflict of interest declaration at least annually.”

Form 990, Part VI, Section C, Line 19

“All documents will be available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Brookings Health System Investment Authority
EIN
82-3923875
Phone
6056969000
Address
300 22nd Avenue, Brookings, SD 57006

Signing Officer

Name
Melissa Wagner
Title
CFO
Phone
6056968014
Signed
2021-05-14

Organization Details

Principal Officer
Jason Merkley
Formed
2017
Legal Domicile
Sd
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Excess cash from operations from related entity City of Brookings dba Brookings Health System.”

Raw XML AppendixShowing 400 of 450 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To support the City of Brookings dba Brookings Health System.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0Melissa Wagner
IRS990/BooksInCareOfDetail/PhoneNum06056969000
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 22nd Avenue
IRS990/BooksInCareOfDetail/USAddress/CityNm0Brookings
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd057006
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-1785256
IRS990/CYOtherExpensesAmt079429
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1864685
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt079429
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0-1785256
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0The purpose of the Brookings Health System Investment Authority is to invest and grow funds for the City of Brookings dba Brookings Health System (BHS) in order to provide BHS with funding as its needs arise. In the previous year, the organization invested funds received from BHS in order to fulfill its tax-exempt purpose.
IRS990/DescribedInSection501c3Ind01
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IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt00
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesManagementGrp/FundraisingAmt00
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt079429
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt079429
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.50
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt038973
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt114980
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Jason Merkley
IRS990/Form990PartVIISectionAGrp/PersonNm1Melissa Wagner
IRS990/Form990PartVIISectionAGrp/PersonNm2Jim Morgan
IRS990/Form990PartVIISectionAGrp/PersonNm3Daryl Englund
IRS990/Form990PartVIISectionAGrp/PersonNm4Sheila Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm5Lynn Darnall
IRS990/Form990PartVIISectionAGrp/PersonNm6Andrew Ellsworth MD
IRS990/Form990PartVIISectionAGrp/PersonNm7Mary Anne Krogh
IRS990/Form990PartVIISectionAGrp/PersonNm8Dick Peterson
IRS990/Form990PartVIISectionAGrp/PersonNm9Justin Sell
IRS990/Form990PartVIISectionAGrp/PersonNm10Walter Wosje
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0408028
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1115946
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO of Brookings Health System
IRS990/Form990PartVIISectionAGrp/TitleTxt1CFO of Brookings Health System
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5director
IRS990/Form990PartVIISectionAGrp/TitleTxt6director
IRS990/Form990PartVIISectionAGrp/TitleTxt7director
IRS990/Form990PartVIISectionAGrp/TitleTxt8director
IRS990/Form990PartVIISectionAGrp/TitleTxt9director
IRS990/Form990PartVIISectionAGrp/TitleTxt10director
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IRS990/FSAuditedInd01
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IRS990/PYOtherRevenueAmt00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd01
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The supported organization is not required to obtain recognition of its public charity status because it is a governmental entity under IRC 501(c)(1). As such, all support is derived from the general public.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section A, Line 2
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0466000069
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0City of Brookings dba Brookings Health System
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd01
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt058500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0349528
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt038958
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jason Merkley
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO of Brookings Health System
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0446986
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The CEO/Executive Director is compensated by a related organization, City of Brookings dba Brookings Health System. Brookings Health System Investment Authority relied on the related organization for determining the compensation for the CEO/Executive Director using the methods described in Part I, Line 3.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1A portion of Jason Merkley's bonus is based on net revenue growth as compared to the prior year. The remainder of the bonus was based on quality scores and physician recruitment.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule J, Part I, Line 5
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jason Merkley and Melissa Wagner have a business relationship with Jim Morgan, Daryl Englund, Sheila Anderson, Lynn Darnall, Andrew Ellsworth MD, Mary Anne Krogh, Dick Peterson, Justin Sell, and Walter Wosje. The business relationship exists because Jason Merkley and Melissa Wagner are paid by the City of Brookings dba Brookings Health System. Persons listed as having a business relationship with them serve on the Board of Trustees for the City of Brookings dba Brookings Health System.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The directors of the corporation shall be appointed by the City of Brookings dba Brookings Health System; specifically, the directors of the corporation shall be those persons serving on the Board of Trustees of the City of Brookings dba Brookings Health System, plus the Chief Executive Officer of Brookings Health System.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not have such committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the 990 will be provided to the board before it is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Each board member shall disclose any conflict of interest and abstain from voting on any issue where a conflict exists. All board members shall complete a written conflict of interest declaration at least annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All documents will be available to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Excess cash from operations from related entity City of Brookings dba Brookings Health System.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0City of Brookings dba Brookings Health System
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0466000069
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(1)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Hospital
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0300 22nd Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Brookings
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd057006
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt05000000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Excess cash from operations
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0City of Brookings dba Brookings Health System
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0s
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt028548556
IRS990/TotalAssetsEOYAmt036815509
IRS990/TotalAssetsGrp/BOYAmt028548556
IRS990/TotalAssetsGrp/EOYAmt036815509
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079429
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt079429
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028548556

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