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Nonprofiteer
← EPHRAIM MCDOWELL HEALTH RESOURCES

Form 990 for tax year 2023

Filed by EPHRAIM MCDOWELL HEALTH RESOURCES.

Totals

Total revenue
$10,240,984
Total expenses
$11,953,197
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$4,542,202
Investment income
$0
Other revenue
$5,698,782
Total assets, end of year
$2,759,768
Total liabilities, end of year
$29,738,223
Net assets or fund balances, end of year
-$26,978,455
Program services expenses (Part IX)
$10,144,968
Management and general expenses
$1,808,229
Fundraising expenses
$0
Program service expenses (Part III)
$10,144,968

Program services were 84.9% 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.

  • 2a · Program service revenue: PATIENT SERVICES

    total $290,764 · related or exempt $290,764

  • 2b · Program service revenue: WELLNESS CENTER

    total $771,717 · related or exempt $771,717

  • 2c · Program service revenue: MCDOWELL PLACE (ASSISTED LIVING)

    total $3,479,721 · related or exempt $3,479,721

  • 2f · All other program service revenue

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

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11a · Other revenue: SHARED SERVICES PROVIDED TO AFFILIATE

    total $5,698,782 · excluded $5,698,782

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $5,698,782

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $550,475 · program services $550,475

  • 7 · Other salaries and wages

    total $3,984,166 · program services $3,341,738 · management and general $642,428

  • 8 · Pension plan contributions

    total $2,078,222 · program services $1,783,798 · management and general $294,424

  • 9 · Other employee benefits

    total $2,480,949 · program services $2,129,470 · management and general $351,479

  • 10 · Payroll taxes

    total $327,022 · program services $280,692 · management and general $46,330

  • 11g · Fees: other

    total $669,842 · program services $492,999 · management and general $176,843 · fundraising $0

  • 12 · Advertising and promotion

    total $3,261 · program services $2,493 · management and general $768

  • 13 · Office expenses

    total $217,709 · program services $166,446 · management and general $51,263

  • 16 · Occupancy

    total $213,234 · program services $163,025 · management and general $50,209

  • 17 · Travel

    total $12,736 · program services $9,737 · management and general $2,999

  • 19 · Conferences, conventions and meetings

    total $11,047 · program services $8,446 · management and general $2,601

  • 20 · Interest

    total $173,946 · program services $173,946

  • 22 · Depreciation, depletion and amortization

    total $428,578 · program services $428,443 · management and general $135

  • 23 · Insurance

    total $160,004 · program services $122,329 · management and general $37,675

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $449,636 · program services $343,762 · management and general $105,874

  • 24b · Other expenses: REPAIRS & MAINTENANCE

    total $192,370 · program services $147,169 · management and general $45,201

  • 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 $57,583 · end of year $81,945

  • 2 · Savings and temporary cash investments

    beginning of year $61,531 · end of year $59,230

  • 3 · Pledges and grants receivable

    beginning of year $0

  • 4 · Accounts receivable

    beginning of year $16,394 · end of year -$83,978

  • 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 $0

  • 8 · Inventories for sale or use

    beginning of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $101,217 · end of year $182,642

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

    $14,524,984

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

    $12,005,055

  • 10c · Land, buildings and equipment, net

    beginning of year $2,798,782 · end of year $2,519,929

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,297,202 · end of year $3,879,602

  • 18 · Grants payable

    beginning of year $0

  • 19 · Deferred revenue

    beginning of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0

  • 21 · Escrow or custodial account liability

    beginning 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

  • 24 · Unsecured notes and loans payable

    beginning of year $0

  • 25 · Other liabilities

    beginning of year $26,004,547 · end of year $25,858,621

  • 27 · Net assets without donor restrictions

    beginning of year -$25,266,242 · end of year -$26,978,455

Mission and programs · 2023

Mission

TO PROVIDE HIGH QUALITY, COST EFFECTIVE, INTEGRATED HEALTH CARE TO THOSE 124,000 INDIVIDUALS RESIDING WITHIN ITS SERVICE AREA.

  • EPHRAIM MCDOWELL HEALTH RESOURCE (EMHR) IS RESPONSIBLE FOR ATTRACTING PHYSICIANS AND OTHER MEDICAL PROVIDERS FOR SERVICE DELIVERY TO APPROXIMATELY 124,000 INDIVIDUALS IN BOYLE, CASEY, LINCOLN, GARRARD, MERCER, RUSSELL, AND WASHINGTON COUNTIES - THE PRIMARY SERVICE AREA OF EPHRAIM MCDOWELL HEALTH (EMH). CLINICAL SERVICES ARE AS APPROPRIATE, AVAILABLE ON A REDUCED FEE OR SLIDING SCALE BASIS. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.

    Expenses $10,144,968 · Revenue $4,542,202

As filed on the 2023 return.

Listed in Part VII

  • Daniel McKay

    PRESIDENT & CEO

    Total calculated
    $909,661
    From this org
    $0
    From related orgs
    $846,887
    Other
    $62,774
    Hours/week
    3 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $653,236 related
    Bonus
    $0 + $164,448 related
    Other
    $0 + $29,203 related
    Deferred
    $0 + $26,400 related
    Nontaxable benefits
    $0 + $36,374 related
    Filer's total
    $0 + $909,661 related

  • David Grigson

    TREASURER

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    2 + 18 related

  • David Montgomery MD

    MEDICAL STAFF VICE PRESIDENT

    Total calculated
    $750
    From this org
    $0
    From related orgs
    $750
    Other
    $0
    Hours/week
    2 + 18 related

  • Eric Gurrant MD

    VICE CHAIR

    Total calculated
    $7,300
    From this org
    $0
    From related orgs
    $7,300
    Other
    $0
    Hours/week
    2 + 18 related

  • Julian Gander

    CHAIR

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    2 + 18 related

  • Rebecca Chatham MD

    MEDICAL STAFF PRESIDENT

    Total calculated
    $12,800
    From this org
    $0
    From related orgs
    $12,800
    Other
    $0
    Hours/week
    2 + 18 related

  • Tiffany Yeast

    SECRETARY

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    2 + 18 related

  • Brian Ellis

    BOARD MEMBER

    Total calculated
    $515,030
    From this org
    $468,771
    From related orgs
    $0
    Other
    $46,259
    Hours/week
    33.5 + 6.5 related

    Schedule J breakdown matched by us

    Base
    $215,363
    Bonus
    $182,301
    Other
    $71,107
    Deferred
    $26,400
    Nontaxable benefits
    $19,859
    Filer's total
    $515,030

  • Chris Whitworth

    BOARD MEMBER

    Total calculated
    $4,500
    From this org
    $0
    From related orgs
    $4,500
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Eric Caldwell

    BOARD MEMBER

    Total calculated
    $4,350
    From this org
    $0
    From related orgs
    $4,350
    Other
    $0
    Hours/week
    1 + 6.5 related

  • James W Dunn

    BOARD MEMBER

    Total calculated
    $4,800
    From this org
    $0
    From related orgs
    $4,800
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Jeremy Tarter MD

    BOARD MEMBER

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Joetta Wickliffe

    BOARD MEMBER

    Total calculated
    $4,800
    From this org
    $0
    From related orgs
    $4,800
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Kay Richardson

    BOARD MEMBER

    Total calculated
    $4,950
    From this org
    $0
    From related orgs
    $4,950
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Linda Tillman

    BOARD MEMBER

    Total calculated
    $4,050
    From this org
    $0
    From related orgs
    $4,050
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Mike W Taylor CPA

    BOARD MEMBER

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Scott Bottoms

    BOARD MEMBER

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    1 + 6.5 related

  • Shawn Markham

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1 + 6.5 related

  • Thomas Hager

    BOARD MEMBER

    Total calculated
    $3,300
    From this org
    $0
    From related orgs
    $3,300
    Other
    $0
    Hours/week
    2 + 18 related

  • Amanda Kinman

    CFO

    Total calculated
    $386,685
    From this org
    $0
    From related orgs
    $342,641
    Other
    $44,044
    Hours/week
    3 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $288,988 related
    Bonus
    $0 + $50,423 related
    Other
    $0 + $3,230 related
    Deferred
    $0 + $22,500 related
    Nontaxable benefits
    $0 + $21,544 related
    Filer's total
    $0 + $386,685 related

  • Libby Mayes

    ASST. VP COMMUNITY ENGAGEMENT

    Total calculated
    $261,024
    From this org
    $0
    From related orgs
    $222,726
    Other
    $38,298
    Hours/week
    3 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $176,149 related
    Bonus
    $0 + $31,670 related
    Other
    $0 + $14,907 related
    Deferred
    $0 + $15,689 related
    Nontaxable benefits
    $0 + $22,609 related
    Filer's total
    $0 + $261,024 related

  • Nicholas Spoonmore

    VP STRATEGIC INITIATIVE

    Total calculated
    $291,252
    From this org
    $0
    From related orgs
    $259,921
    Other
    $31,331
    Hours/week
    3 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,665 related
    Bonus
    $0
    Other
    $0 + $29,256 related
    Deferred
    $0 + $20,779 related
    Nontaxable benefits
    $0 + $10,552 related
    Filer's total
    $0 + $291,252 related

  • Tammy Ensslin

    CHIEF LEGAL OFFICER

    Total calculated
    $375,654
    From this org
    $0
    From related orgs
    $315,543
    Other
    $60,111
    Hours/week
    3 + 60 related

    Schedule J breakdown matched by us

    Base
    $0 + $254,486 related
    Bonus
    $0 + $46,130 related
    Other
    $0 + $14,927 related
    Deferred
    $0 + $25,873 related
    Nontaxable benefits
    $0 + $34,238 related
    Filer's total
    $0 + $375,654 related

  • Aslam Ahmad MD

    PHYSICIAN

    Total calculated
    $871,232
    From this org
    $811,090
    From related orgs
    $0
    Other
    $60,142
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $617,896
    Bonus
    $104,364
    Other
    $88,830
    Deferred
    $26,400
    Nontaxable benefits
    $33,742
    Filer's total
    $871,232

  • Charles Grigsby MD

    PHYSICIAN

    Total calculated
    $1,229,854
    From this org
    $1,191,557
    From related orgs
    $0
    Other
    $38,297
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $656,404
    Bonus
    $452,163
    Other
    $82,990
    Deferred
    $26,400
    Nontaxable benefits
    $11,897
    Filer's total
    $1,229,854

  • Edgar Salas MD

    PHYSICIAN

    Total calculated
    $1,201,749
    From this org
    $1,142,713
    From related orgs
    $0
    Other
    $59,036
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $656,045
    Bonus
    $436,590
    Other
    $50,078
    Deferred
    $22,500
    Nontaxable benefits
    $36,536
    Filer's total
    $1,201,749

  • Jared Hagaman MD

    PHYSICIAN

    Total calculated
    $895,542
    From this org
    $852,368
    From related orgs
    $0
    Other
    $43,174
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $548,530
    Bonus
    $249,240
    Other
    $54,598
    Deferred
    $22,500
    Nontaxable benefits
    $20,674
    Filer's total
    $895,542

  • Jonathan Doty MD

    PHYSICIAN

    Total calculated
    $775,651
    From this org
    $712,942
    From related orgs
    $0
    Other
    $62,709
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $437,391
    Bonus
    $248,564
    Other
    $26,987
    Deferred
    $26,400
    Nontaxable benefits
    $36,309
    Filer's total
    $775,651

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

  • 6b · Pay contingent on a related organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 6b Compensation contingent on net earnings of a related organization
EPHRAIM MCDOWELL HEALTH RESOURCE, INC. IS AN AFFILIATE OF EPHRAIM MCDOWELL HEALTH, INC., WHO HAS MANAGEMENT INCENTIVE PLANS FOR CORPORATE OFFICERS, SENIOR VICE PRESIDENTS, VICE PRESIDENTS AND DIRECTORS. ANNUAL PAYOUTS RELATED TO THESE INCENTIVE PLANS HAVE TWO COMPONENTS. 30% OF THE ANNUAL PAYOUT IS BASED ON NET OPERATING INCOME GOALS COMPARED TO BUDGET. THE OTHER 70% IS BASED ON QUALITY MEASURES, PATIENT SATISFACTION GOALS, ASSOCIATE SATISFACTION GOALS, AND SAFETY MEASURES.
Schedule J, Part I, Line 3 ESTABLISHING CEO COMPENSATION
THE CEO IS COMPENSATED BY EPHRAIM MCDOWELL HEALTH, INC. (EMH), A RELATED ORGANIZATION. EMH USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - WRITTEN EMPLOYMENT CONTRACT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE
Schedule J, Part II PHYSICIAN COMPENSATION
EACH PHYSICIAN EMPLOYEE OF EPHRAIM MCDOWELL RESOURCE WHO PROVIDES MEDICAL SERVICES DOES SO PURSUANT TO A PHYSICIAN EMPLOYMENT AGREEMENT. PHYSICIAN COMPENSATION LEVELS UNDER THE EMPLOYMENT AGREEMENT ARE BASED ON NATIONAL INDUSTRY STANDARDS (MEDICAL GROUP MANAGEMENT ASSOCIATION). IN ADDITION, CERTAIN BONUSES PAID TO EPHRAIM MCDOWELL RESOURCE PHYSICIANS TAKE INTO ACCOUNT THE PRODUCTIVITY OF EACH INDIVIDUAL PHYSICIAN. PHYSICIANS REPORTED IN SCHEDULE J, PART II MAY REPORT PRODUCTIVITY BONUSES IN COLUMN (B)(II).

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.

Related corporations and trusts

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

  • COOPERATIVECARE INC

    C Corporation · CONTRACTING SVCS · KY · share of income $0 · share of assets $0

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2023
Filed
1 November 2025
IRS schema version
2023v6.0
Source object
202503059349300410

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