Big Horn Hospital Association
Legal name: Big Horn County Hospital and Health Care Foundation
Nonprofit profile at a glance
- EIN
- 810504410
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Hardin, MT, USA
- Phone
- (406) 665-2310
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospitals and Related Primary Medical Care Facilities
Reported finances
- Revenue
- $61,743
- Expenses
- $46,229
- Assets
- $872,578
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- KRISTI GATRELL (CEO)
Highest reported compensation
- SHANNON WAGENMAN (BOARD MEMBER): $314,266 total reported compensation
- ROXIE CAIN (CONTROLLER): $206,437 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide exceptional, compassionate, and comprehensive medical services to the residents of Big Horn County and surrounding areas.
What it reported doing in 2024
Various programs, providing support to big horn hospital association (big horn hospital) to cover operating costs, patient care and other funding needs.unfortunately due to the pandemic all fundraising efforts ceased as of march 2020. Big horn hospital was unable to organize events and the staff involved with any fundraising had to move their efforts to the everchanging work landscpe associated with a pandemic. This includes the fact that our foundation director is also our public health director. In october 2022 public health was returned to big horn county's managment leaving the foundation with no director. During fy2025 no changes have occured since the loss of the foundation director in october 2022. The board remains intact but no activity has occured in fy2025.
Operating model
- Revenue model
- Investment-supported. 75% of the money available for current operations came from recurring investment income.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 71
- Accountability: 80
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.2%; rating input score 81
- Program expense ratio: 66.9%; rating input score 67
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 83.3%; rating input score 83; 25th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 25.1%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 18.88; rating input score 78; 78th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 260.6%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 9.2% per year; rating input score 100; 74th percentile among comparable filings
- Revenue growth: -6.3% per year; rating input score 0; 40th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 69th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 81.2% of revenue deployed · 66.9% of spending went to programs
- Governance: 5 of 6 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $31K in reported program spending
- Leadership: top reported pay $314K · 8 people listed · 0 of 6 pay-setting controls reported
- Consistency: 14 of 14 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 2/100.