Community Memorial Hospital
Legal name: Community Memorial Hospital Association
Nonprofit profile at a glance
- EIN
- 410743546
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Cloquet, MN, US
- Phone
- (218) 879-4641
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
Reported finances
- Revenue
- $95,722,288
- Expenses
- $94,390,850
- Assets
- $55,586,395
- Liabilities
- $40,427,863
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- RICK BREUER (CEO)
Highest reported compensation
- KYLE MENZEL MD (PHYSICIAN): $1,151,815 total reported compensation
- ASMA KHAN (PHYSICIAN): $546,253 total reported compensation
- RICK BREUER (CEO): $503,906 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 improve the health and well-being of the communities we serve by providing high-quality, compassionate healthcare services.
What it reported doing in 2024
Community memorial hospital association (cmh) is a critical access hospital located in cloquet, mn in carlton county. Cmh serves primarily an eleven zip-code area with a population of approximately 35,000 residents. Cmh offers the community a robust service line offering which includes inpatient & outpatient services. Community memorial hospital association provides a newly constructed state of the art inpatient facility housing med/surg, icu, ob, and swing bed services. Cmh provides a full array of outpatient services which include: a 24-hour e/r, a full spectrum of imaging services, laboratory, surgery, chemo/infusion, pharmacy, r.t., cardiac rehab, physical therapy, occupational therapy, speech therapy, diabetic education, sleep studies, and other medical services needed by our community. Cmh also employs a number of physicians in specialties that are in high demand in our service area. These include general surgeons, ent surgeons, and orthopedic surgeons.cmh has grown at a fast pace to meet the needs of our community. In the tax year ending september 30, 2025, cmh provided 3,461 inpatient days, 2,974 surgeries, 8,038 emergency room visits, and 52,913 outpatient visits. In addition, cmh reaches out to the community to enhance the health and wellbeing of our service area by offering numerous educational opportunities, health screenings, and support groups.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 74
- Accountability: 87
- Sustainability: 30
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.7%; rating input score 91
- Program expense ratio: 92.5%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 66.5%; rating input score 66; 13th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 77.8%; rating input score 78; 26th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.4%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 0.59; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0.73; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 5.1%; rating input score 16; 16th percentile among comparable filings
Growth
- Program expense growth: 7.3% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
- Asset growth: 1.1% per year; rating input score 100; 11th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 3 operating locations identified
- Where the money goes: 90.7% of revenue deployed · 92.5% of spending went to programs
- Governance: 7 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $87.3M in reported program spending
- Leadership: top reported pay $1.2M · 19 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $5M reported
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 3 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 40/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Sustainability: Officer compensation ratio scored 16/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.