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Nonprofiteer
← PANA COMMUNITY HOSPITAL ASSOCIATION

Form 990 for tax year 2023

Filed by PANA COMMUNITY HOSPITAL ASSOCIATION.

Totals

Total revenue
$43,909,375
Total expenses
$38,293,735
Contributions and grants received
$2,818,474
Grants paid
$180
Program service revenue
$40,375,546
Investment income
$569,352
Other revenue
$146,003
Total assets, end of year
$57,231,881
Total liabilities, end of year
$11,367,565
Net assets or fund balances, end of year
$45,864,316
Program services expenses (Part IX)
$28,829,096
Management and general expenses
$9,380,124
Fundraising expenses
$84,515
Program service expenses (Part III)
$28,829,096

Program services were 75.3% 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

    $2,796,039

  • 1f · All other contributions, gifts and grants

    $22,435

  • 2a · Program service revenue: PATIENT CARE SERVICES

    total $40,162,181 · related or exempt $40,162,181

  • 2b · Program service revenue: 340B PHARMACY REVENUE

    total $120,113 · related or exempt $120,113

  • 2c · Program service revenue: OTHER OPERATING REVENUE

    total $93,252 · related or exempt $93,252

  • 3 · Investment income

    total $595,591 · excluded $595,591

  • 6a · Gross rents

    real property $76,742

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $76,742

  • 6d · Net rental income or loss

    total $76,742 · excluded $76,742

  • 7a · Gross sales of assets other than inventory

    other assets $2,750

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

    other assets $28,989

  • 7c · Gain or loss

    other assets -$26,239

  • 7d · Net gain or loss

    total -$26,239 · excluded -$26,239

  • 11a · Other revenue: CAFETERIA & VENDING

    total $73,838 · excluded $73,838

  • 11b · Other revenue: LOSS FROM SOUTH CENTRAL HOSPITAL

    total -$4,577 · excluded -$4,577

  • 11e · Other revenue, total

    $69,261

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $180 · program services $180

  • 5 · Compensation of officers, directors and key employees

    total $1,297,651 · program services $427,532 · management and general $870,119

  • 7 · Other salaries and wages

    total $14,491,454 · program services $12,512,226 · management and general $1,920,198 · fundraising $59,030

  • 8 · Pension plan contributions

    total $416,997 · program services $371,776 · management and general $43,488 · fundraising $1,733

  • 9 · Other employee benefits

    total $3,817,068 · program services $3,178,098 · management and general $620,354 · fundraising $18,616

  • 10 · Payroll taxes

    total $696,078 · program services $572,919 · management and general $120,560 · fundraising $2,599

  • 11b · Fees: legal

    total $34,878 · management and general $34,878

  • 11c · Fees: accounting

    total $92,640 · management and general $92,640

  • 11d · Fees: lobbying

    total $11,668 · management and general $11,668

  • 11g · Fees: other

    total $5,681,523 · program services $5,164,930 · management and general $516,593

  • 12 · Advertising and promotion

    total $61,598 · management and general $61,598

  • 13 · Office expenses

    total $545,244 · program services $316,621 · management and general $227,316 · fundraising $1,307

  • 14 · Information technology

    total $818,411 · program services $658,662 · management and general $159,749

  • 16 · Occupancy

    total $543,559 · program services $28,977 · management and general $514,582

  • 17 · Travel

    total $91,398 · program services $91,398

  • 19 · Conferences, conventions and meetings

    total $93,058 · program services $49,304 · management and general $43,754

  • 20 · Interest

    total $258,433 · management and general $258,433

  • 22 · Depreciation, depletion and amortization

    total $2,631,531 · management and general $2,631,531

  • 23 · Insurance

    total $374,903 · program services $48,852 · management and general $326,051

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $2,676,337 · program services $2,676,337

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $1,785,281 · program services $1,785,281

  • 24c · Other expenses: MCAID PROVIDER ASSESSME

    total $676,292 · program services $676,292

  • 24d · Other expenses: FEES & LICENSES

    total $344,495 · program services $109,413 · management and general $235,082

  • 24e · All other expenses

    total $853,058 · program services $160,298 · management and general $691,530 · fundraising $1,230

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,625 · end of year $1,625

  • 2 · Savings and temporary cash investments

    beginning of year $13,317,152 · end of year $17,499,979

  • 4 · Accounts receivable

    beginning of year $3,895,427 · end of year $4,831,856

  • 7 · Other notes and loans receivable

    beginning of year $174,072 · end of year $200,000

  • 8 · Inventories for sale or use

    beginning of year $574,573 · end of year $813,483

  • 9 · Prepaid expenses and deferred charges

    beginning of year $205,556 · end of year $200,908

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

    $44,889,043

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

    $18,621,723

  • 10c · Land, buildings and equipment, net

    beginning of year $27,093,813 · end of year $26,267,320

  • 11 · Investments: publicly traded securities

    beginning of year $3,824,897 · end of year $5,476,250

  • 12 · Investments: other securities

    beginning of year $291,171 · end of year $286,593

  • 14 · Intangible assets

    beginning of year $207,109 · end of year $70,950

  • 15 · Other assets

    beginning of year $1,656,798 · end of year $1,582,917

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,005,441 · end of year $3,279,141

  • 20 · Tax-exempt bond liabilities

    beginning of year $6,335,165 · end of year $6,123,219

  • 23 · Secured mortgages and notes payable

    beginning of year $648,780 · end of year $465,660

  • 25 · Other liabilities

    beginning of year $556,522 · end of year $1,499,545

  • 27 · Net assets without donor restrictions

    beginning of year $39,696,285 · end of year $45,864,316

Mission and programs · 2023

Mission

TO BE A LEADING PARTNER IN ASSURING COMMUNITY-BASED QUALITY HEALTH CARE.

  • TO PROVIDE HEALTH CARE SERVICES TO THE CITIZENS OF PANA, ILLINOIS AND THE SURROUNDING AREA. THESE SERVICES INCLUDE NURSING, EMERGENCY AND ANCILLARY SERVICES FOR 564 INPATIENT DAYS, 21,936 OUTPATIENT ADMISSIONS, 5,698 EMERGENCY VISITS AND 591 OUTPATIENT SURGICAL PATIENTS.WE PROMOTE A VISION STRIVING TO DEVELOP A COMPREHENSIVE SYSTEM OF HEALTHCARE SERVICES, IN PARTNERSHIP WITH THE OTHER COMMUNITY HEALTHCARE PROVIDERS, TO ASSIST OUR SERVICE AREA RESIDENTS IN REACHING THEIR PERSONAL MAXIMUM FOR HEALTH; TO PROVIDE PROGRAMS THAT PROMOTE HEALTH EDUCATION AND WELLNESS; TO ENHANCE OUR PERSONALIZED CARE CONCEPT IN THE PROVISION OF SERVICES TO OUR COMMUNITY; TO MAINTAIN AN ENVIRONMENT WHICH PROMOTES SATISFACTION AND OPPORTUNITY FOR THE PATIENT, THEIR FAMILY, THE EMPLOYEE, AND THE PHYSICIAN; TO MAINTAIN THE HOSPITAL'S ABILITY TO SUPPORT THE DELIVERY OF QUALITY HEALTH CARE AT A REASONABLE COST, IN ACCORDANCE WITH COMMUNITY NEEDS AND THE HEALTH CARE REGULATORY ENVIRONMENT; AND TO DEMONSTRATE BY ACTIONS AND RESULTS OUR COMMITMENT TO CONTINUOUS QUALITY IMPROVEMENT.

    Expenses $28,829,096 · Grants $180 · Revenue $40,413,752

  • THE HOSPITAL MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF CHARITY CARE IT PROVIDES. THE HOSPITAL PROVIDES 100% CHARITY CARE TO PATIENTS WHOSE INCOME LEVEL IS BELOW 200% OF THE FEDERAL POVERTY LEVEL. FOR PATIENTS WHOSE INCOME LEVEL IS BETWEEN 200% AND 300% OF THE FEDERAL POVERTY LEVEL, THE HOSPITAL PROVIDES 50% CHARITY CARE. THE HOSPITAL USES COST AS THE MEASUREMENT BASIS FOR CHARITY CARE DISCLOSURE PURPOSES WITH THE COST BEING IDENTIFIED AS THE DIRECT AND INDIRECT COSTS OF PROVIDING THE CHARITY CARE. CHARITY CARE INCLUDES THE AMOUNT OF COSTS FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER ITS CHARITY CARE POLICY. CHARITY CARE COST WAS DETERMINED ON THE APPLICATION OF THE ASSOCIATED COST-TO-CHARGE RATIOS.

    Revenue -$38,206

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Sarah Myer

    CHAIRMAN (TERM ENDED 4/23)

    Total calculated
    $0
    Hours/week
    1.5

  • Charles O'Malley

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1.5

  • Dave Dorn Jr

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1.5

  • Dave Slater

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.5

  • Jim Brewer

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.5

  • Gregory Holthaus

    DIRECTOR (TERM ENDED 4/23)

    Total calculated
    $0
    Hours/week
    1.5

  • Dr Terry Cunnington

    DIRECTOR, PHYSICIAN

    Total calculated
    $445,346
    From this org
    $393,215
    From related orgs
    $0
    Other
    $52,131
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $273,204
    Bonus
    $120,011
    Other
    $0
    Deferred
    $10,586
    Nontaxable benefits
    $41,545
    Filer's total
    $445,346

  • Kenneth Flesch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.5

  • Rev Leon Goff

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.5

  • Frank McChristy

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5

  • Jason Bauer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.5

  • Brian Blodgett II

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.5

  • Katrina Casner

    PRESIDENT & CEO

    Total calculated
    $264,498
    From this org
    $239,924
    From related orgs
    $0
    Other
    $24,574
    Hours/week
    40 + 1.5 related

    Schedule J breakdown matched by us

    Base
    $212,949
    Bonus
    $26,975
    Other
    $0
    Deferred
    $13,186
    Nontaxable benefits
    $11,388
    Filer's total
    $264,498

  • James Moon

    CFO

    Total calculated
    $187,586
    From this org
    $159,114
    From related orgs
    $0
    Other
    $28,472
    Hours/week
    40 + 1.5 related

    Schedule J breakdown matched by us

    Base
    $153,698
    Bonus
    $5,416
    Other
    $0
    Deferred
    $7,976
    Nontaxable benefits
    $20,496
    Filer's total
    $187,586

  • Vickie Coen

    CCO & CNE, RN EXECUTIVE

    Total calculated
    $95,006
    From this org
    $90,349
    From related orgs
    $0
    Other
    $4,657
    Hours/week
    20

  • Dianne Bailey

    CIO

    Total calculated
    $143,822
    From this org
    $112,891
    From related orgs
    $0
    Other
    $30,931
    Hours/week
    40

  • Patrick McGuire

    CCO & CNE

    Total calculated
    $161,393
    From this org
    $157,578
    From related orgs
    $0
    Other
    $3,815
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,578
    Bonus
    $30,000
    Other
    $0
    Deferred
    $3,815
    Nontaxable benefits
    $0
    Filer's total
    $161,393

  • Robert Ludwig

    CRNA

    Total calculated
    $285,679
    From this org
    $261,941
    From related orgs
    $0
    Other
    $23,738
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $261,941
    Bonus
    $0
    Other
    $0
    Deferred
    $12,350
    Nontaxable benefits
    $11,388
    Filer's total
    $285,679

  • Dr Marlon Muneses

    PHYSICIAN

    Total calculated
    $344,515
    From this org
    $291,022
    From related orgs
    $0
    Other
    $53,493
    Hours/week
    40 + 1.5 related

    Schedule J breakdown matched by us

    Base
    $291,022
    Bonus
    $0
    Other
    $0
    Deferred
    $11,948
    Nontaxable benefits
    $41,545
    Filer's total
    $344,515

  • Dr Catherine Teodoro

    PHYSICIAN

    Total calculated
    $209,337
    From this org
    $188,744
    From related orgs
    $0
    Other
    $20,593
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,480
    Bonus
    $4,264
    Other
    $0
    Deferred
    $9,205
    Nontaxable benefits
    $11,388
    Filer's total
    $209,337

  • Marc Scholes

    NURSE PRACTITIONER

    Total calculated
    $221,255
    From this org
    $188,648
    From related orgs
    $0
    Other
    $32,607
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,690
    Bonus
    $63,958
    Other
    $0
    Deferred
    $4,271
    Nontaxable benefits
    $28,336
    Filer's total
    $221,255

  • Michelle Goodrich

    PHARMACIST

    Total calculated
    $155,939
    From this org
    $148,511
    From related orgs
    $0
    Other
    $7,428
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,511
    Bonus
    $0
    Other
    $0
    Deferred
    $4,260
    Nontaxable benefits
    $3,168
    Filer's total
    $155,939

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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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
  • 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)

PART I, LINE 7
MARLON MUNESES, TERRY CUNNINGTON AND CATHERINE TEODORO ARE COMPENSATED USING A BASE SALARY PLUS PRODUCTIVITY COMPENSATION. THE PRODUCTIVITY COMPENSATION IS CALCULATED BASED UPON MINIMUM LEVELS OF RECEIPTS GENERATED BY EACH PHYSICIAN. BONUSES ARE BASED ON COLLECTIONS. A CERTAIN PORTION OF COLLECTIONS ARE SHARED WITH THE PHYSICIANS AFTER REACHING A MINIMUM THRESHOLD. AFTER REACHING THE THRESHOLD, AN INCREASING % IS SHARED AS COLLECTIONS INCREASE.

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 partnerships

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

  • SOUTH CENTRAL HOSPITAL ALLIANCE LLC

    RELATED · HOSPITAL ALLIANCE · IL · 25% owned · share of income -$782 · share of assets $93,533 · general or managing partner

Related corporations and trusts

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

  • QUAD COUNTY HOME MEDICAL SUPPLIES & EQUIPMENT

    C · EQUIPMENT RETAILER · IL · 100% owned · share of income $93,481 · share of assets $251,399 · controlled entity

    Directly controlled by PANA COMMUNITY HOSPITAL

Provenance

Return type
form_990
Tax year
2023
Filed
6 November 2024
IRS schema version
2023v5.1
Source object
202443139349300829

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