SMP Health – St. Aloisius

What it reported doing in 2024

CRITICAL ACCESS HOSPITAL DESIGNATIONSMP Health - St. Aloisius is a 25-bed acute care hospital and 65-bed skilled nursing facility located in Harvey, North Dakota. The Hospital was designated as a Critical Access Hospital in 2002. As a critical access hospital, our role is vital to the health and welfare of the community we serve. The patient and resident days for FY 2025 were as follows: 649 acute days and 1,597 swing-bed days.(Continued on Schedule O) RESPONDING TO THE NEEDS OF THE POOR The Medical Center provides healthcare services to patients and residents who meet certain criteria under its charity care policy without charge or at amounts less than established rates. Since the Medical Center does not pursue collection of these amounts they are not reported as patient and resident service revenue. The estimated cost of providing these services was $4,000 for the year ended September 30, 2025, calculated by multiplying the ratio of cost to gross charges for the Medical Center by the gross uncompensated charges associated with providing charity care to its patients and residents.In addition, the Medical Center provides services to other medically indigent patients under certain government-reimbursed public aid programs. Such programs pay providers amounts which are less than established charges for the services provided to the recipients, and for some services the payments are less than the cost of rendering the services provided. The Medical Center also commits significant time and resources to endeavors and critical services which meet otherwise unfulfilled community needs. Many of these activities are sponsored with the knowledge that they will not be self-supporting or financially viable.SMP Health - St. Aloisius provides a Senior Living Facility. This consists of 16 apartment units. Two of the one-bedroom apartments are handicap accessible. A noon meal is optional but is served 7 days per week. There is also a 24-hour emergency call system.SMP Health - St. Aloisius Long Term Care is a 65-bed skilled nursing facility licensed by the State of North Dakota. The facility provides occupational, physical and speech therapy and other activities offered 7 days per week. St. Aloisius Long Term Care facility had 21,944 patient days for FY25.

Financial Efficiency

• Mission deployment rate: 85.4%; rating input score 85
• Program expense ratio: 85.4%; rating input score 85
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd 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: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 87.5%; rating input score 88; 20th percentile among comparable filings
• Governance controls: 7 of 9 controls in place; rating input score 78
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Fail
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 0.3%; rating input score 34; 34th percentile among comparable filings
• Total-asset coverage ratio: 1.02; rating input score 37; 37th percentile among comparable filings
• Liabilities to assets ratio: 0.3; rating input score 46; 46th percentile among comparable filings
• Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings

Growth

• Program expense growth: 6.7% per year; rating input score 100; 54th percentile among comparable filings
• Revenue growth: 6% per year; rating input score 100; 52nd percentile among comparable filings
• Asset growth: 6.7% per year; rating input score 100; 47th percentile among comparable filings