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Nonprofiteer
← COMMUNITY MEDICAL ASSOCIATES INC

Form 990 for tax year 2023

Filed by COMMUNITY MEDICAL ASSOCIATES INC.

Totals

Total revenue
$730,317,566
Total expenses
$1,023,661,910
Contributions and grants received
$7,246,126
Grants paid
$0
Program service revenue
$711,066,412
Investment income
$0
Other revenue
$12,005,028
Total assets, end of year
$201,876,759
Total liabilities, end of year
$1,784,989,571
Net assets or fund balances, end of year
-$1,583,112,812
Program services expenses (Part IX)
$1,011,982,074
Management and general expenses
$11,679,836
Fundraising expenses
$0
Program service expenses (Part III)
$1,011,982,074

Program services were 98.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $7,246,126

  • 2a · Program service revenue: Net Patient Revenue

    total $682,293,301 · related or exempt $682,293,301

  • 2b · Program service revenue: Technical Service Fee Revenue

    total $20,206,877 · related or exempt $15,059,489 · unrelated business $5,147,388

  • 2c · Program service revenue: Physician Practice Revenue

    total $8,090,296 · related or exempt $8,090,296

  • 2d · Program service revenue: Medical Director Fees

    total $475,938 · related or exempt $475,938

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $635,045

  • 6b · Less rental expenses

    real property $901,982

  • 6c · Rental income or loss

    real property -$266,937 · personal property $0

  • 6d · Net rental income or loss

    total -$266,937 · excluded -$266,937

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11a · Other revenue: Insurance Rebate/Discounts

    total $11,195,481 · related or exempt $11,195,481

  • 11b · Other revenue: Sports Performance Services

    total $420,781 · related or exempt $420,781

  • 11c · Other revenue: Purchase Discounts/Refunds

    total $277,410 · related or exempt $277,410

  • 11d · All other revenue

    total $378,293 · related or exempt $378,293 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $12,271,965

Functional expenses

Part IX, the statement of functional expenses.

  • 6 · Compensation of disqualified persons

    total $117,620 · program services $117,620

  • 7 · Other salaries and wages

    total $638,156,067 · program services $638,156,067

  • 8 · Pension plan contributions

    total $20,493,352 · program services $20,493,352

  • 9 · Other employee benefits

    total $41,482,941 · program services $41,482,941

  • 10 · Payroll taxes

    total $34,056,190 · program services $34,056,190

  • 11g · Fees: other

    total $53,086,527 · program services $53,086,527 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $166,637 · program services $166,637

  • 13 · Office expenses

    total $7,233,670 · program services $7,233,670

  • 16 · Occupancy

    total $43,005,829 · program services $43,005,829

  • 17 · Travel

    total $3,076,315 · program services $3,076,315

  • 19 · Conferences, conventions and meetings

    total $157,154 · program services $157,154

  • 22 · Depreciation, depletion and amortization

    total $12,290,339 · program services $12,290,339

  • 23 · Insurance

    total $15,330,007 · program services $15,330,007

  • 24a · Other expenses: Allocated Support

    total $77,865,571 · program services $66,185,735 · management and general $11,679,836

  • 24b · Other expenses: Medical Supplies

    total $70,788,593 · program services $70,788,593

  • 24c · Other expenses: All Other Expenses

    total $4,749,148 · program services $4,749,148

  • 24d · Other expenses: Repairs & Maintenance

    total $1,605,950 · program services $1,605,950

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year -$90,082 · end of year $22,419

  • 4 · Accounts receivable

    beginning of year $51,923,948 · end of year $76,389,486

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $3,364,067 · end of year $3,221,091

  • 10a · Land, buildings and equipment: cost or other basis

    $192,964,136

  • 10b · Land, buildings and equipment: accumulated depreciation

    $91,740,235

  • 10c · Land, buildings and equipment, net

    beginning of year $67,205,458 · end of year $101,223,901

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $14,001,802 · end of year $14,001,802

  • 15 · Other assets

    beginning of year $1,905,049 · end of year $7,018,060

  • 17 · Accounts payable and accrued expenses

    beginning of year $66,599,094 · end of year $68,909,636

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,361,150,624 · end of year $1,716,079,935

  • 27 · Net assets without donor restrictions

    beginning of year -$1,292,414,233 · end of year -$1,587,534,332

  • 28 · Net assets with donor restrictions

    beginning of year $2,974,757 · end of year $4,421,520

Mission and programs · 2023

Mission

Community Medical Associates, Inc.'s purpose is: to promote the health and wellness of the communities it serves; to operate clinics and other health care facilities; to conduct certain educational activities designed to promote the health and wellness and of the communities it serves, including educational activities related to rendering care to the sick and injured; to participate in activities designed and carried on to promote the general health of the community; and to participate in and promote the integration of the delivery of health care in order to enhance the cost-effectiveness and quality of health care that is delivered to the community, and to otherwise provide and promote cost-effective and high-quality health care.

Activities or mission (Part I)

Community Medical Associates, Inc.'s purpose is: to promote the health and wellness of the communities it serves; to operate clinics and other health care facilities; to conduct certain educational activities designed to promote the health and wellness of the communities it serves, including educational activities related to rendering care to the sick and injured; to participate in activities designed and carried on to promote the general health of the community; and to participate in and promote the integration of the delivery of health care in order to enhance the cost-effectiveness and quality of health care that is delivered to the community, and to otherwise provide and promote cost-effective and high-quality health care.

  • Community Medical Associates, Inc. (CMA) operates a network of physician practices with the goal of integrating the delivery of primary, urgent, and specialty care throughout the communities it serves. The network focuses on high quality, cost effective health care delivery at sites conveniently located in neighborhood offices including many areas throughout Kentucky and Southern Indiana with significant health care needs. This network consists of physician practice locations and immediate care centers that encountered approximately 3,301,776 visits in 2023. In addition, CMA has providers who make house calls for patients who have difficulty leaving their homes for medical care. CMA providers are involved in medical screening, community outreach, and community education activities to promote wellness and early interventions. CMA providers also serve in a variety of capacities for both medical and community resource organizations.

    Expenses $1,011,982,074 · Revenue $718,190,989

As filed on the 2023 return.

Listed in Part VII

  • Russell F Cox

    President & CEO/Trustee

    Total calculated
    $3,485,645
    From this org
    $0
    From related orgs
    $3,068,539
    Other
    $417,106
    Hours/week
    6 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,548,059 related
    Bonus
    $0 + $816,092 related
    Other
    $0 + $704,388 related
    Deferred
    $0 + $378,897 related
    Nontaxable benefits
    $0 + $38,209 related
    Filer's total
    $0 + $3,485,645 related

  • Barry Pennybaker

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Craig D Grant

    Vice Chair

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 4.5 related

  • Donald H Robinson

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 6.5 related

  • Edie Nixon

    Chair

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 15.5 related

  • Erwin Roberts

    Trustee (PARTIAL YEAR)

    Total calculated
    $0
    Hours/week
    1 + 2.5 related

  • G Hunt Rounsavall Sr

    Trustee

    Total calculated
    $0
    Hours/week
    1 + 6.5 related

  • Gail Lyttle

    Trustee (PARTIAL YEAR)

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Gary L Stewart

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Gregory E Mayes

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 5.5 related

  • James L Sublett MD

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Joe Craig

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 4.5 related

  • Judge Denise Clayton

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Lee K Garlove

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Maria Hampton

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Maria L Bouvette

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Martha K Heyburn MD

    Trustee (PARTIAL YEAR)

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Rev William J Schultz

    Trustee (PARTIAL YEAR)

    Total calculated
    $0
    Hours/week
    1 + 2.5 related

  • Richard R Ivey

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 3.5 related

  • Richard S Wolf MD

    Chair Emeritus (partial year)

    Total calculated
    $0
    Hours/week
    1 + 2.5 related

  • Rita Hudson Shourds EdD

    Trustee (partial year)

    Total calculated
    $0
    Hours/week
    1 + 2.5 related

  • Ronald Lehocky MD

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 5.5 related

  • Sue Davis EdD RN

    Trustee

    Total calculated
    $2,000
    From this org
    $0
    From related orgs
    $2,000
    Other
    $0
    Hours/week
    1 + 5.5 related

  • Adam Kempf

    Sr VP, CFO/Treasurer

    Total calculated
    $1,364,768
    From this org
    $0
    From related orgs
    $1,141,705
    Other
    $223,063
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $755,209 related
    Bonus
    $0 + $281,470 related
    Other
    $0 + $105,026 related
    Deferred
    $0 + $175,860 related
    Nontaxable benefits
    $0 + $47,203 related
    Filer's total
    $0 + $1,364,768 related

  • Michael W Gough

    Exec VP and COO

    Total calculated
    $2,111,840
    From this org
    $0
    From related orgs
    $1,823,008
    Other
    $288,832
    Hours/week
    6 + 44 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,046,012 related
    Bonus
    $0 + $510,862 related
    Other
    $0 + $266,134 related
    Deferred
    $0 + $260,502 related
    Nontaxable benefits
    $0 + $28,330 related
    Filer's total
    $0 + $2,111,840 related

  • Robert B Azar

    Sr VP Chief Legal Officer/Secretary

    Total calculated
    $1,191,460
    From this org
    $0
    From related orgs
    $1,021,584
    Other
    $169,876
    Hours/week
    5 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $630,680 related
    Bonus
    $0 + $266,833 related
    Other
    $0 + $124,071 related
    Deferred
    $0 + $150,278 related
    Nontaxable benefits
    $0 + $19,598 related
    Filer's total
    $0 + $1,191,460 related

  • Jeffrey Gum MD

    Physician

    Total calculated
    $1,944,866
    From this org
    $1,877,056
    From related orgs
    $0
    Other
    $67,810
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,126,609
    Bonus
    $682,960
    Other
    $67,487
    Deferred
    $16,500
    Nontaxable benefits
    $51,310
    Filer's total
    $1,944,866

  • John Harping MD

    Physician

    Total calculated
    $1,722,764
    From this org
    $1,646,904
    From related orgs
    $0
    Other
    $75,860
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $947,537
    Bonus
    $666,533
    Other
    $32,834
    Deferred
    $26,400
    Nontaxable benefits
    $49,460
    Filer's total
    $1,722,764

  • Mladen Djurasovic

    Physician

    Total calculated
    $1,459,092
    From this org
    $1,402,088
    From related orgs
    $0
    Other
    $57,004
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $605,878
    Bonus
    $687,144
    Other
    $109,066
    Deferred
    $19,800
    Nontaxable benefits
    $37,204
    Filer's total
    $1,459,092

  • Ryan Krupp MD

    Physician

    Total calculated
    $2,152,298
    From this org
    $2,102,252
    From related orgs
    $0
    Other
    $50,046
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,467,615
    Bonus
    $551,033
    Other
    $83,604
    Deferred
    $20,246
    Nontaxable benefits
    $29,800
    Filer's total
    $2,152,298

  • Tom Yao

    Physician

    Total calculated
    $1,453,172
    From this org
    $1,401,101
    From related orgs
    $0
    Other
    $52,071
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $1,324,771
    Bonus
    $0
    Other
    $76,330
    Deferred
    $19,800
    Nontaxable benefits
    $32,271
    Filer's total
    $1,453,172

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
NORTON HEALTHCARE INC (NHC) EIN 61-1028725 IS THE PARENT ORGANIZATION FOR COMMUNITY MEDICAL ASSOCIATES, INC. AND THEREFORE ESTABLISHES COMPENSATION FOR THE CEO, OFFICERS AND KEY EMPLOYEES THROUGH ENGAGING WITH THE EXECUTIVE COMMITTEE OF NHC; AN INDEPENDENT COMPENSATION CONSULTANT; REVIEW OF OTHER ORGANIZATION'S FORM 990; WRITTEN EMPLOYMENT AGREEMENTS; THIRD PARTY COMPENSATION SURVEYS AND APPROVAL BY THE EXECUTIVE COMMITTEE AND BOARD. SEE NARRATIVE IN SCHEDULE O, REFERENCING PART VI, LINE 15 WHICH FURTHER DESCRIBES THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
THE FOLLOWING INTERESTED PERSONS PARTICIPATED IN OR RECEIVED PAYMENT FROM SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AS DESCRIBED IN IRC SECTION 457(F). THE INTERESTED PERSONS BELOW MAY HAVE PARTICIPATED IN ONE OR MORE OF THE FOLLOWING PLANS: THE EXECU-PLUS BENEFIT PLAN, DEFINED BENEFIT AND DEFINED CONTRIBUTION RESTORATION PLANS, AND THE PHYSICIAN DEFERRED PLAN. THE "PAY CREDIT" OUTLINED BELOW REPRESENTS A REASONABLE ESTIMATE OF THE ANNUAL INCREASE IN ACTUARIAL VALUE OF THE PLANS; AND THEREFORE, REPRESENTS THE ORGANIZATION'S CONTRIBUTION TO THE VALUE OF THE BENEFITS. NAME - PAY CREDIT Russell F. Cox - $345,765 Michael W. Gough - $228,527 Robert Azar - $127,409 Adam Kempf - $153,943 THE "PAYMENT RECEIVED" OUTLINED BELOW REPRESENTS CASH PAYMENTS THAT THE EMPLOYEE RECEIVED DURING 2023 AND CAN BE COMPRISED OF CURRENT AND OR PRIOR YEARS EMPLOYEE AND EMPLOYER CONTRIBUTIONS. NAME - PAYMENT RECEIVED Russell F. Cox - $283,857 Michael W. Gough - $114,222 Robert Azar - $68,880 Adam Kempf - $63,188
Schedule J, Part I, Line 7 Non-fixed payments
In 2023, NORTON HEALTHCARE, INC. (NHC) had in place a Variable Compensation Plan for Executives, eligibility under which extended to employees holding a full-time position as Senior Officer, Officer, System Director or other designated Director level position. Under the plan, a variable compensation pool amount is approved by the Board of Trustees. Each participant's performance is evaluated relative to the goals and objectives documented as part of the participant's plan; and an award is determined for the participant, based on achievement of the goals and objectives, subject to the funding of the variable compensation pool. At the end of each year, the Committee on Executive Compensation and Benefits determines an appropriate award for the NHC's President & Chief Executive Officer, and the President & Chief Executive Officer recommends appropriate awards for other senior executives to the Committee on Executive Compensation and Benefits for its review and approval.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Norton Occupational Medicine Associates LLC

    Occupational medicine · KY · income $1,670,337 · assets $1,736

    Directly controlled by Community Medical Associates Inc

  • Norton Children's Medical Group LLC

    Pediatric medical care · KY · income $229,718,475 · assets $50,076,869

    Directly controlled by Community Medical Associaties Inc

  • Clinical Associates LLC

    Pathology services · KY · income $60,079,000 · assets $61,293,611

    Directly controlled by Community Medical Associates Inc

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Norton Enterprises Inc

    C Corporation · Invest in partnerships that provide medical services · KY

    Directly controlled by Norton Healthcare Inc

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202433179349300428

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