Spooner Health System Inc
Nonprofit profile at a glance
- EIN
- 390892183
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Spooner, WI, USA
- Phone
- 7156352111
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospitals and Related Primary Medical Care Facilities
Reported finances
- Revenue
- $35,320,614
- Expenses
- $33,647,901
- Assets
- $67,259,170
- Liabilities
- $19,511,656
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- JAMIE MORALES (BOARD PRESIDENT)
- TIM REEDY (BOARD VICE PRESIDENT)
- MICHAEL SCHAFER (CHIEF EXECUTIVE OFFICER)
Highest reported compensation
- PHILIP MOFLE MD (SURGERY MEDICAL DIRECTOR): $410,608 total reported compensation
- TAMARA DANIELS MD (E.D. MEDICAL DIRECTOR): $385,915 total reported compensation
- CONNOR SCHMIDT (CRNA): $376,455 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 high quality healthcare.
What it reported doing in 2024
Spooner health system is a 25 bed critical access hospital that plays a vital role in the health and well-being of the community by offering services to patients such as 24-hour emergency care, acute care, surgical, rehabilitation, diagnostic, hospice and wound care. For the fiscal year ending 3/31/2025, there were 1,248 inpatient days, 314 inpatient discharges, 25,134 outpatient visits, 7,288 emergency room visits, and 421 surgeries along with 556 scope procedures. Spooner health system provides care to persons covered by governmental programs such as medicare and medicaid at substantial discounts from standard fees. A financial assistance program, which includes fee discounts as well as 100% free care, is also available for patients financially unable to pay for services.
Operating model
- Revenue model
- Earned-program. 96% 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 most voting board members are independent. The filing does not identify recipients for some grant dollars and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 65
- Accountability: 100
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.1%; rating input score 77
- Program expense ratio: 83.9%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 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: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 37.4%; rating input score 37; 10th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.7%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 2; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 5.4%; rating input score 47; 47th percentile among comparable filings
Growth
- Program expense growth: 7.3% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 4.1% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 7.5% per year; rating input score 100; 52nd percentile among comparable filings
Details
- Where the money goes: 77.1% of revenue deployed · 83.9% of spending went to programs
- Governance: 7 of 7 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $28.2M in reported program spending
- Leadership: top reported pay $411K · 14 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $5.5M reported
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes grants and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- 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.
- Moderate — Transparency & Controls: Grant itemization coverage scored 37/100.
- Review — Sustainability: Operating margin scored 53/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
- Moderate — Sustainability: Officer compensation ratio scored 47/100.