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Nonprofiteer
← COMMONWEALTH HEALTH CORPORATION INC

Form 990 for tax year 2024

Filed by COMMONWEALTH HEALTH CORPORATION INC.

Totals

Total revenue
$195,749,163
Total expenses
$178,460,479
Contributions and grants received
$643,179
Grants paid
$894,842
Program service revenue
$179,796,449
Investment income
$14,158,436
Other revenue
$1,151,099
Total assets, end of year
$204,611,549
Total liabilities, end of year
$66,544,449
Net assets or fund balances, end of year
$138,067,100
Program services expenses (Part IX)
$150,349,551
Management and general expenses
$28,110,928
Fundraising expenses
$0
Program service expenses (Part III)
$150,349,551

Program services were 84.2% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $643,179

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: PHYSICIAN SERVICES

    total $109,040,789 · related or exempt $109,040,789 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: REHABILITATIVE SERVICES

    total $20,151,733 · related or exempt $20,151,733 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: ADMINISTRATIVE PROGRAMS

    total $50,603,927 · related or exempt $45,405,077 · unrelated business $5,198,850 · excluded $0

  • 2d · Program service revenue

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

  • 2e · Program service revenue

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

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $3,672,767 · related or exempt $0 · unrelated business $0 · excluded $3,672,767

  • 4 · Income from investment of tax-exempt bond proceeds

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

  • 5 · Royalties

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

  • 6a · Gross rents

    real property $288,279 · personal property $0

  • 6b · Less rental expenses

    real property $72,673 · personal property $0

  • 6c · Rental income or loss

    real property $215,606 · personal property $0

  • 6d · Net rental income or loss

    total $215,606 · related or exempt $0 · unrelated business $0 · excluded $215,606

  • 7a · Gross sales of assets other than inventory

    securities $120,442,090 · other assets $3,385

  • 7b · Less cost or other basis and sales expenses

    securities $109,959,806 · other assets $0

  • 7c · Gain or loss

    securities $10,482,284 · other assets $3,385

  • 7d · Net gain or loss

    total $10,485,669 · related or exempt $0 · unrelated business $0 · excluded $10,485,669

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

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

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

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

  • 11a · Other revenue: CONTRACT LABOR

    total $935,493 · related or exempt $0 · unrelated business $0 · excluded $935,493

  • 11b · Other revenue

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

  • 11c · Other revenue

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

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $935,493

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $870,738 · program services $870,738

  • 2 · Grants to domestic individuals

    total $24,104 · program services $24,104

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $3,551,565 · program services $2,916,628 · management and general $634,937 · fundraising $0

  • 6 · Compensation of disqualified persons

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

  • 7 · Other salaries and wages

    total $100,619,841 · program services $82,908,754 · management and general $17,711,087 · fundraising $0

  • 8 · Pension plan contributions

    total $4,119,235 · program services $2,730,001 · management and general $1,389,234 · fundraising $0

  • 9 · Other employee benefits

    total $11,802,507 · program services $9,093,508 · management and general $2,708,999 · fundraising $0

  • 10 · Payroll taxes

    total $6,021,622 · program services $4,851,251 · management and general $1,170,371 · fundraising $0

  • 11a · Fees: management

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

  • 11b · Fees: legal

    total $577,301 · program services $577,301 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $479,416 · program services $30,740 · management and general $448,676 · fundraising $0

  • 11d · Fees: lobbying

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

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

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

  • 11g · Fees: other

    total $27,332,889 · program services $26,288,227 · management and general $1,044,662 · fundraising $0

  • 12 · Advertising and promotion

    total $927,400 · program services $456,005 · management and general $471,395 · fundraising $0

  • 13 · Office expenses

    total $3,218,127 · program services $2,732,010 · management and general $486,117 · fundraising $0

  • 14 · Information technology

    total $1,480,984 · program services $916,389 · management and general $564,595 · fundraising $0

  • 15 · Royalties

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

  • 16 · Occupancy

    total $3,258,162 · program services $3,163,214 · management and general $94,948 · fundraising $0

  • 17 · Travel

    total $616,316 · program services $398,693 · management and general $217,623 · fundraising $0

  • 18 · Travel or entertainment for public officials

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

  • 19 · Conferences, conventions and meetings

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

  • 20 · Interest

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

  • 21 · Payments to affiliates

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

  • 22 · Depreciation, depletion and amortization

    total $871,048 · program services $718,145 · management and general $152,903 · fundraising $0

  • 23 · Insurance

    total $8,057,728 · program services $7,462,769 · management and general $594,959 · fundraising $0

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $3,897,392 · program services $3,786,960 · management and general $110,432 · fundraising $0

  • 24b · Other expenses: TAXES AND LICENSES

    total $296,088 · program services $168,932 · management and general $127,156 · fundraising $0

  • 24c · Other expenses: EMPLOYEE RECRUITING EXPENSE

    total $266,948 · program services $211,910 · management and general $55,038 · fundraising $0

  • 24d · Other expenses: DUES

    total $67,472 · program services $43,247 · management and general $24,225 · fundraising $0

  • 24e · All other expenses

    total $103,596 · program services $25 · management and general $103,571 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $16,870,444 · end of year $28,517,498

  • 2 · Savings and temporary cash investments

    beginning of year $115,422,748 · end of year $120,418,936

  • 3 · Pledges and grants receivable

    beginning of year $3,989,582 · end of year $1,168,666

  • 4 · Accounts receivable

    beginning of year $10,330,848 · end of year $18,517,161

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $6,682,616 · end of year $8,585,347

  • 8 · Inventories for sale or use

    beginning of year $14,572 · end of year $30,885

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,569,515 · end of year $2,504,198

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

    $22,460,714

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

    $12,602,306

  • 10c · Land, buildings and equipment, net

    beginning of year $8,988,589 · end of year $9,858,408

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $225,688 · end of year $236,770

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $2,286,048 · end of year $14,773,680

  • 17 · Accounts payable and accrued expenses

    beginning of year $23,147,718 · end of year $32,293,934

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $15,230,864 · end of year $34,250,515

  • 27 · Net assets without donor restrictions

    beginning of year $130,002,068 · end of year $138,067,100

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

MED CENTER HEALTH IS AN INTEGRATED HEALTHCARE SYSTEM WITH A MISSION TO CARE FOR PEOPLE AND IMPROVE THE QUALITY OF LIFE IN THE COMMUNITIES WE SERVE.

  • PHYSICIAN SERVICES: MED CENTER HEALTH'S (MCH) INTEGRATED CARE SYSTEM INCLUDES SEVEN HOSPITALS, PROMOTING HEALTHCARE IN SOUTH-CENTRAL KENTUCKY BY OWNING AND MANAGING PHYSICIAN PRACTICES AND AN IMMEDIATE CARE CLINIC. THE PHYSICIAN PRACTICES COVER A WIDE RANGE OF MEDICAL SPECIALTIES, INCLUDING CARDIOLOGY, ANESTHESIA, ORTHOPAEDIC, VASCULAR AND CARDIOTHORACIC SURGERY, OTORHIOLARYNGOLOGY (ENT), NEUROSURGERY, HOSPITALISTS, OBSTETRICS, GYNECOLOGY, GENERAL SURGERY, BARIACTRIC SURGERY, HEMATOLOGY & ONCOLOGY, INFECTIOUS DISEASE, INTERNAL MEDICAL AND GENERAL MEDICINE. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.

    Expenses $106,276,038 · Grants $894,842 · Revenue $109,040,789

  • ADMINISTRATIVE PROGRAMS: MCH IS A HOLDING COMPANY FOR MULTIPLE NONPROFIT AND FOR-PROFIT CORPORATIONS AND PARTNERSHIPS (COLLECTIVELY, THE "AFFILIATES") ENGAGED IN VARIOUS ASPECTS OF THE HEALTHCARE INDUSTRY. MCH OPERATES AND PROVIDES VARIOUS CORPORATE SUPPORT SERVICES FOR AFFILIATES INCLUDING BUT NOT LIMITED TO PATIENT BILLING, COLLECTIONS, ACCOUNTING, MATERIALS MANAGEMENT, ENGINEERING, SECURITY, HUMAN RESOURCES, INFORMATION SYSTEMS, AND ADMINISTRATIVE SUPPORT.

    Expenses $26,770,161 · Revenue $45,405,077

  • REHABILITATIVE SERVICES: MCH PROMOTES HEALTHCARE IN SOUTH-CENTRAL KENTUCKY BY OPERATING A COMPREHENSIVE REHABILITATION FACILITY WHICH OFFERS PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY. IN ADDITION, THE CORPORATION PROVIDES STAFFING FOR THERAPY SERVICES IN A RELATED HOME HEALTH AGENCY, TWO ACUTE CARE HOSPITALS, FOUR CRITICAL ACCESS HOSPITALS, A LONG-TERM ACUTE CARE HOSPITAL, AND ONE NURSING CARE FACILITY.

    Expenses $17,303,352 · Revenue $20,151,733

As filed on the 2024 return.

Listed in Part VII

  • Dr Eli Jackson

    SECRETARY

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 2 related

  • Mr Joe Natcher

    CHAIRMAN

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 4 related

  • Mrs Cathy Bishop

    VICE CHAIR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 4 related

  • Ms Connie D Smith

    PRESIDENT / CEO

    Total calculated
    $1,486,205
    From this org
    $1,353,837
    From related orgs
    $0
    Other
    $132,368
    Hours/week
    40 + 14 related

    Schedule J breakdown matched by us

    Base
    $1,071,288
    Bonus
    $0
    Other
    $282,549
    Deferred
    $109,015
    Nontaxable benefits
    $23,353
    Filer's total
    $1,486,205

  • Dr Ghayth Hammad

    DIRECTOR

    Total calculated
    $6,299
    From this org
    $0
    From related orgs
    $6,299
    Other
    $0
    Hours/week
    2 + 2 related

  • Dr Hugh Sims

    DIRECTOR / PHYSICIAN

    Total calculated
    $578,156
    From this org
    $537,160
    From related orgs
    $0
    Other
    $40,996
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $537,160
    Bonus
    $0
    Other
    $0
    Deferred
    $10,907
    Nontaxable benefits
    $30,089
    Filer's total
    $578,156

  • Dr Kal Sahetya

    DIRECTOR

    Total calculated
    $32,288
    From this org
    $32,288
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 2 related

  • Dr Tracy Cross

    PHYSICIAN

    Total calculated
    $737,649
    From this org
    $688,270
    From related orgs
    $0
    Other
    $49,379
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $684,658
    Bonus
    $0
    Other
    $3,612
    Deferred
    $10,350
    Nontaxable benefits
    $39,029
    Filer's total
    $737,649

  • Judge Michael Buchanon

    DIRECTOR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Mr Brad Odil

    DIRECTOR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Mr Gary Broady

    DIRECTOR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Mr Tommy Holderfield

    DIRECTOR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 2 related

  • Mr Tommy Loving

    DIRECTOR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 2 related

  • Mr Tony Witty

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Ms Beverly Boren

    DIRECTOR

    Total calculated
    $2,740
    From this org
    $2,740
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Mr David Gray

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $503,354
    From this org
    $453,850
    From related orgs
    $0
    Other
    $49,504
    Hours/week
    38 + 14 related

    Schedule J breakdown matched by us

    Base
    $438,718
    Bonus
    $0
    Other
    $15,132
    Deferred
    $10,350
    Nontaxable benefits
    $39,154
    Filer's total
    $503,354

  • Mr Wade Stone

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $546,106
    From this org
    $465,735
    From related orgs
    $0
    Other
    $80,371
    Hours/week
    38 + 14 related

    Schedule J breakdown matched by us

    Base
    $462,701
    Bonus
    $0
    Other
    $3,034
    Deferred
    $62,114
    Nontaxable benefits
    $18,257
    Filer's total
    $546,106

  • Ms Katrina Wood

    EVP / CHIEF NURSING OFFICER

    Total calculated
    $406,156
    From this org
    $0
    From related orgs
    $317,031
    Other
    $89,125
    Hours/week
    2 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $312,589 related
    Bonus
    $0
    Other
    $0 + $4,442 related
    Deferred
    $0 + $55,616 related
    Nontaxable benefits
    $0 + $33,509 related
    Filer's total
    $0 + $406,156 related

  • Ms Michele W Lawless

    EXECUTIVE VICE PRESIDENT & CFO

    Total calculated
    $651,472
    From this org
    $540,323
    From related orgs
    $0
    Other
    $111,149
    Hours/week
    38 + 14 related

    Schedule J breakdown matched by us

    Base
    $533,495
    Bonus
    $0
    Other
    $6,828
    Deferred
    $107,269
    Nontaxable benefits
    $3,880
    Filer's total
    $651,472

  • Dr Diego Cabrera Fernandez

    PHYSICIAN

    Total calculated
    $858,663
    From this org
    $812,227
    From related orgs
    $0
    Other
    $46,436
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $810,859
    Bonus
    $0
    Other
    $1,368
    Deferred
    $10,350
    Nontaxable benefits
    $36,086
    Filer's total
    $858,663

  • Dr George Alsina

    PHYSICIAN

    Total calculated
    $1,046,205
    From this org
    $1,012,666
    From related orgs
    $0
    Other
    $33,539
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,009,054
    Bonus
    $0
    Other
    $3,612
    Deferred
    $10,965
    Nontaxable benefits
    $22,574
    Filer's total
    $1,046,205

  • Dr Narendra Nathoo

    PHYSICIAN

    Total calculated
    $1,420,168
    From this org
    $1,370,153
    From related orgs
    $0
    Other
    $50,015
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,366,541
    Bonus
    $0
    Other
    $3,612
    Deferred
    $13,648
    Nontaxable benefits
    $36,367
    Filer's total
    $1,420,168

  • Dr Paul Kelsey

    PHYSICIAN

    Total calculated
    $642,826
    From this org
    $596,509
    From related orgs
    $0
    Other
    $46,317
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $595,075
    Bonus
    $0
    Other
    $1,434
    Deferred
    $10,350
    Nontaxable benefits
    $35,967
    Filer's total
    $642,826

  • Dr Wallace Carter

    PHYSICIAN

    Total calculated
    $962,093
    From this org
    $886,021
    From related orgs
    $0
    Other
    $76,072
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $878,978
    Bonus
    $0
    Other
    $7,043
    Deferred
    $50,751
    Nontaxable benefits
    $25,321
    Filer's total
    $962,093

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

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments
DURING CALENDAR YEAR 2024, TAX GROSS-UPS WERE PROVIDED TO BOARD MEMBERS WHO RECEIVED STIPENDS.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
CERTAIN EXECUTIVES OF COMMONWEALTH HEALTH CORPORATION PARTICIPATE IN A SUPPLEMENTAL RETIREMENT PLAN. THE CURRENT YEAR INCREASE IN THE ACCRUED BENEFIT, AS ACTUARIALLY DETERMINED, IS REPORTED AS COMPENSATION. THE FOLLOWING ARE THE INDIVIDUALS PARTICIPATING IN THE PLAN AND THE CURRENT YEAR INCREASES REPORTED AS COMPENSATION: CONNIE SMITH $258,909 WADE STONE $ -0-

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

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.

  • BLUEGRASS OUTPATIENT CTR BOWLING GREEN

    OUTPATIENT · KY · income $6,917,616 · assets $1,771,742

    Directly controlled by NA

  • ASSURED HEALTH GROUP LLC

    INSURANCE · KY · income $5,575,563 · assets $26,626,628

    Directly controlled by NA

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • MEDICAL PLAZA PARTNERS

    Related · REAL ESTATE · KY · share of income $0 · share of assets $0

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2024
Filed
16 February 2026
IRS schema version
2024v5.1
Source object
202610479349300836

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