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COMMONWEALTH HEALTH CORPORATION INC

EIN 31-1118087 BOWLING GREEN, KY

Revenue 2024
$195,749,163
Expenses 2024
$178,460,479

Program services were 84.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E21
Classification
1000
Street
800 PARK ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $195,749,163
    Expenses
    $178,460,479
    Contributions
    $643,179
    Grants paid
    $894,842
  • 2023
    Revenue
    $146,139,009
    Expenses
    $141,569,052
    Contributions
    $597,862
    Grants paid
    $890,298
  • 2022
    Revenue
    $124,978,176
    Expenses
    $123,911,670
    Contributions
    $1,292,132
    Grants paid
    $839,513

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2024 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2023 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

Where these grants went next →

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Disregarded entities on its 2024 return

Related partnerships on its 2024 return

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The IRS Business Master File ingested 5 October 2026, which is when the registration facts above were last refreshed for every organization. Returns through tax year 2024, the newest we have parsed for this organization.