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COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC

EIN 54-2142034 BOWLING GREEN, KY

Revenue 2024
$6,162,219
Expenses 2024
$7,181,001

Program services were 89.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E24
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.

  • MR JOE DAVIS

    VICE CHAIR

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

  • MR TOMMY HOLDERFIELD

    CHAIRMAN

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

  • MS VICKIE ELROD

    SECRETARY

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

  • DR BRAD MORRIS

    DIRECTOR

    Total calculated
    $965,077
    From this org
    $0
    From related orgs
    $931,928
    Other
    $33,149
    Hours/week
    2

    Schedule J breakdown matched by us

    Base
    $0 + $930,494 related
    Bonus
    $0
    Other
    $0 + $1,434 related
    Deferred
    $0 + $13,742 related
    Nontaxable benefits
    $0 + $19,407 related
    Filer's total
    $0 + $965,077 related

  • MR TOM FORTE

    DIRECTOR

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

  • MS CHERI NATCHER

    DIRECTOR

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

  • MS SUSAN JONES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • MR DAVID GRAY

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $503,354
    From this org
    $0
    From related orgs
    $453,850
    Other
    $49,504
    Hours/week
    2 + 50 related

    Schedule J breakdown matched by us

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

  • MR WADE STONE

    EXECUTIVE VICE PRESIDENT

    Total calculated
    $546,106
    From this org
    $0
    From related orgs
    $465,735
    Other
    $80,371
    Hours/week
    2 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $462,702 related
    Bonus
    $0
    Other
    $0 + $3,034 related
    Deferred
    $0 + $62,114 related
    Nontaxable benefits
    $0 + $18,257 related
    Filer's total
    $0 + $546,106 related

  • MS CONNIE D SMITH

    PRESIDENT / CEO

    Total calculated
    $1,486,205
    From this org
    $0
    From related orgs
    $1,353,837
    Other
    $132,368
    Hours/week
    2 + 52 related

    Schedule J breakdown matched by us

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

  • 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 + $312,590 related
    Bonus
    $0
    Other
    $0 + $4,442 related
    Deferred
    $0 + $55,616 related
    Nontaxable benefits
    $0 + $33,509 related
    Filer's total
    $0 + $406,157 related

  • MS MICHELE LAWLESS

    EXECUTIVE VICE PRESIDENT / CFO

    Total calculated
    $651,472
    From this org
    $0
    From related orgs
    $540,323
    Other
    $111,149
    Hours/week
    2 + 50 related

    Schedule J breakdown matched by us

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

  • DENISE ANDERSON

    MCH AGENCY NURSE

    Total calculated
    $110,154
    From this org
    $110,154
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • MR SETH SMITH

    ADMINISTRATOR

    Total calculated
    $132,298
    From this org
    $118,096
    From related orgs
    $0
    Other
    $14,202
    Hours/week
    40

  • MS ELIZABETH SCHMIDT

    PHARMACY MANAGER

    Total calculated
    $158,148
    From this org
    $116,392
    From related orgs
    $0
    Other
    $41,756
    Hours/week
    32

    Schedule J breakdown matched by us

    Base
    $115,200
    Bonus
    $0
    Other
    $1,192
    Deferred
    $3,791
    Nontaxable benefits
    $37,965
    Filer's total
    $158,148

  • MS JOELL BETH LOVE

    MCH AGENCY NURSE

    Total calculated
    $109,284
    From this org
    $103,666
    From related orgs
    $0
    Other
    $5,618
    Hours/week
    40

  • MS REBECCA PENDLEY

    RN, CLINICAL STAFF NURSE

    Total calculated
    $124,701
    From this org
    $101,920
    From related orgs
    $0
    Other
    $22,781
    Hours/week
    40

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
    $6,162,219
    Expenses
    $7,181,001
    Contributions
    $114,440
    Grants paid
    $0
  • 2023
    Revenue
    $6,267,993
    Expenses
    $7,670,917
    Contributions
    $2,200
    Grants paid
    $0
  • 2022
    Revenue
    $6,834,608
    Expenses
    $7,759,445
    Contributions
    $0
    Grants paid
    $0

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

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

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.

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.