2026-02-16T14:58:19+00:00 2025-03-31 440160260 Forvis Mazars LLP 312 Walnut Street Suite 3000 Cincinnati OH 45202 990 2024-04-01 542142034 COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC COMM 2707451551 800 PARK STREET BOWLING GREEN KY 42101 MICHELE LAWLESS 2707451551 2026-02-16 true true Aaron Hershberger P00961884 5136218300 2026-01-30 2024 2025-03-06 01:10:19Z CONNIE SMITH 800 PARK STREET BOWLING GREEN KY 42101 6435210 false X MEDCENTERHEALTH.ORG/LOCATION/COMMONWEALTH-REG X 2003 KY THE HOSPITAL IS DESIGNED TO MEET MEDICAL, THERAPEUTIC AND FAMILIAL NEEDS RELATED TO PROVIDING LONG-TERM ACUTE CARE SERVICES FOR INDIVIDUALS WITH CRITICAL DISEASES OR DISORDERS. 7 6 50 0 0 2200 114440 6241845 6028483 17201 19020 6747 276 6267993 6162219 0 0 0 0 4314325 3971641 0 0 0 3356592 3209360 7670917 7181001 -1402924 -1018782 2554162 2260792 1586482 2298808 967680 -38016 THE HOSPITAL IS DESIGNED TO MEET THE MEDICAL, THERAPEUTIC AND FAMILIAL NEEDS RELATED TO PROVIDING LONG-TERM ACUTE CARE SERVICES REQUIRED BY INDIVIDUALS WITH CRITICAL DISEASE OR DISORDERS. false false 6396725 6028483 COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) IS A LONG-TERM ACUTE CARE HOSPITAL THAT SERVES MEDICALLY COMPLEX PATIENTS WHO REQUIRE EXTENDED HOSPITAL CARE-TYPICALLY 25 DAYS OR MORE. AS PART OF MED CENTER HEALTH, CRSH PROVIDES SPECIALIZED TREATMENT FOR INDIVIDUALS RECOVERING FROM SERIOUS ILLNESSES, SURGERIES, OR CONDITIONS THAT REQUIRE A HIGHER LEVEL OF CARE THAN A SKILLED NURSING FACILITY CAN OFFER. THE HOSPITAL FOCUSES ON RESPIRATORY CARE, WOUND MANAGEMENT, COMPLEX INFECTION TREATMENT, AND REHABILITATION NEEDS, OFFERING A MULTIDISCIPLINARY APPROACH THAT INCLUDES PHYSICIANS, NURSES, THERAPISTS, AND CASE MANAGERS. LOCATED WITHIN THE MEDICAL CENTER AT BOWLING GREEN, CRSH HELPS PATIENTS TRANSITION FROM INTENSIVE CARE TOWARD RECOVERY, IMPROVING LONG-TERM HEALTH OUTCOMES AND REDUCING HOSPITAL READMISSIONS. DURING FY25, CRSH ADMITTED 124 PATIENTS AND PROVIDED 3,847 DAYS OF PATIENT CARE. 6396725 true false false true false false false false false false true false false false true false true true false false false false false false false false true true false false true false false false false false false false false false false false false false false false true false false false false true X 2 0 true 50 true false false false false false false false false false false false false X 7 6 false false false false true true false true true false false false true true true true true true false false false false KY X JENNY GREENWELL 2707451551 PO BOX 9876 800 PARK STREET BOWLING GREEN KY 42101 MR JOE DAVIS VICE CHAIR 2.0 0.0 X X 0 2740 0 MR TOMMY HOLDERFIELD CHAIRMAN 2.0 2.0 X X 0 2740 0 MS VICKIE ELROD SECRETARY 2.0 0.0 X X 0 2740 0 DR BRAD MORRIS DIRECTOR 2.0 0.0 X 0 931928 33149 MR TOM FORTE DIRECTOR 2.0 0.0 X 0 2740 0 MS CHERI NATCHER DIRECTOR 2.0 2.0 X 0 2740 0 MS SUSAN JONES DIRECTOR 2.0 0.0 X 0 0 0 MR DAVID GRAY EXECUTIVE VICE PRESIDENT 2.0 50.0 X 0 453850 49504 MR WADE STONE EXECUTIVE VICE PRESIDENT 2.0 50.0 X 0 465735 80371 MS CONNIE D SMITH PRESIDENT / CEO 2.0 52.0 X 0 1353837 132368 MS KATRINA WOOD EVP/CHIEF NURSING OFFICER 2.0 50.0 X 0 317031 89125 MS MICHELE LAWLESS EXECUTIVE VICE PRESIDENT / CFO 2.0 50.0 X 0 540323 111149 DENISE ANDERSON MCH AGENCY NURSE 40.0 0.0 X 110154 0 0 MR SETH SMITH ADMINISTRATOR 40.0 0.0 X 118096 0 14202 MS ELIZABETH SCHMIDT PHARMACY MANAGER 32.0 0.0 X 116392 0 41756 MS JOELL BETH LOVE MCH AGENCY NURSE 40.0 0.0 X 103666 0 5618 MS REBECCA PENDLEY RN, CLINICAL STAFF NURSE 40.0 0.0 X 101920 0 22781 550228 4076404 580023 5 false true false 0 0 0 0 10646 103794 0 0 114440 INPATIENT SVCS PROVIDED 623000 6028483 6028483 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6028483 15706 0 0 15706 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 276305 0 272991 0 3314 0 3314 0 0 3314 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 276 0 0 276 0 0 0 0 0 0 0 0 0 0 0 0 276 6162219 6028483 0 19296 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3051435 2897510 153925 0 142793 135590 7203 0 551612 523787 27825 0 225801 214082 11719 0 369600 0 369600 0 4191 0 4191 0 29966 0 29966 0 2591 0 2591 0 0 0 0 0 0 0 786674 778274 8400 0 342 0 342 0 150783 140546 10237 0 44520 44520 0 0 0 0 0 0 255617 233426 22191 0 703 703 0 0 0 0 0 0 0 0 0 0 107070 0 107070 0 0 0 0 0 16176 16176 0 0 290236 285024 5212 0 MEDICAL SUPPLIES 770254 770254 0 0 PROVIDER TAX 356833 356833 0 0 DUES & SUBSCRIPTIONS 17638 0 17638 0 RECRUITING FEES 6166 0 6166 0 0 0 0 0 7181001 6396725 784276 0 185617 243198 593035 333130 0 0 1475878 1412234 0 0 0 0 0 0 98593 94161 37546 38323 538676 446235 103877 92441 0 0 0 0 0 0 59616 47305 2554162 2260792 1069067 604640 0 0 0 0 0 0 0 0 0 0 0 0 0 0 517415 1694168 1586482 2298808 X 967680 -38016 0 0 0 0 0 0 0 0 967680 -38016 2554162 2260792 -1018782 13086 0 0 0 0 X false true true false X false false false false false false false false true 2591 2591 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY THE CORPORATION IS A MEMBER OF THE NATIONAL ASSOCIATION OF LONG TERM HOSPITALS AND THE KENTUCKY HOSPITAL ASSOCIATION. OF THE DUES PAID TO THESE ORGANIZATIONS, $2,591 WAS ALLOCATED TO LOBBYING ACTIVITIES IN FY25. 0 0 0 0 0 0 0 0 0 0 0 0 535826 443385 92441 0 2850 2850 0 92441 Federal Income Taxes DUE TO AFFILIATES 1694168 1694168 6175305 13086 0 0 0 13086 6162219 0 0 0 6162219 7181001 0 0 0 0 0 7181001 0 0 0 7181001 Schedule D, Part X, Line 2 INCOME TAXES THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS DID NOT INCLUDE A FOOTNOTE THAT ADDRESSED THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN48 (ASC 740). MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true X true X true X 0 0 302894 0 302894 0.04218 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 302894 0 302894 0.04218 1 0 103923 0 103923 0.01447 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 1 0 103923 0 103923 0.01447 1 0 406817 0 406817 0.05665 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 0 0 0 0 0 0.0 true 26052 0 2391440 3817830 -1426390 X true true 1 1 COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC 250 PARK STREET BOWLING GREEN KY 42101 WEBSITE-SEE SCHEDULE O FOR WEBSITE ADDRESS 100404 X COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC 1 false false true X X X X X X X X X 25 true true true true X HTTPS://MEDCENTERHEALTH.ORG/COMMUNITY-HEALTH-NEEDS-ASSESSMENT X true 25 true HTTPS://MEDCENTERHEALTH.ORG/COMMUNITY-HEALTH-NEEDS-ASSESSMENT false true X 200.0 400.0 X X X X X X true true X X X true X HTTPS://MEDCENTERHEALTH.ORG/CFR/BILLING-POLICIES/FINANCIAL-ASSISTANCE/ X HTTPS://MEDCENTERHEALTH.ORG/CFR/BILLING-POLICIES/FINANCIAL-ASSISTANCE/ X HTTPS://MEDCENTERHEALTH.ORG/CFR/BILLING-POLICIES/FINANCIAL-ASSISTANCE/ X X X X X X true X false X X X X true X false false Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 1 - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.. IN SEPTEMBER 2011, COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) JOINED WITH THE BARREN RIVER DISTRICT HEALTH DEPARTMENT AND NUMEROUS OTHER HEALTHCARE PROVIDERS, COMMUNITY ORGANIZATIONS AND LEADERS TO FORM THE BARREN RIVER COMMUNITY HEALTH PLANNING COUNCIL. THE GOAL OF THE COUNCIL WAS TO RECOGNIZE AND SERVE THOSE MOST IN NEED IN ORDER TO BENEFIT THE WHOLE COMMUNITY. THE COUNCIL IMPLEMENTED A COMMUNITY HEALTH NEEDS SURVEY AND ASSESSMENT PROCESS. KEY HEALTHCARE NEEDS FOR THE COMMUNITY WERE IDENTIFIED FOLLOWED BY THE DEVELOPMENT OF STRATEGIC PLANS TO MEET THOSE NEEDS. THE PROCESS USED WAS PRIMARILY BASED ON THE MOBILIZING FOR ACTION THROUGH PLANNING AND PARTNERSHIP (MAPP), WHICH WAS DEVELOPED BY THE NATIONAL ASSOCIATION OF CITY AND COUNTY HEALTH OFFICIALS AND THE CENTERS FOR DISEASE CONTROL AND PREVENTION. COMMUNITY #1, #2, AND #3 SURVEYS WERE CONDUCTED IN 2011, 2015, AND 2018. COMMONWEALTH REGIONAL SPECIALTY HOSPITAL USED THE DATA COLLECTED THROUGH THE SURVEYS TO DEVELOP STRATEGIC PLANS THAT ADDRESSED STRENGTHENING PARTNERSHIPS WITH COMMUNITY HEALTH PROVIDERS AND ORGANIZATIONS, PREVENTATIVE CARE AND DISEASE MANAGEMENT AND ACCESS TO CARE. DURING THE FALL AND WINTER OF 2014-15, THE COUNCIL WAS RENAMED THE BARREN RIVER INITIATIVE TO GET HEALTHY TOGETHER (BRIGHT) COALITION. CYCLE #4 OF THE COMMUNITY HEALTH NEEDS ASSESSMENT WAS CONDUCTED FOR THE 2022-2024 TIME PERIOD. MED CENTER HEALTH USED PRIMARY DATA OBTAINED FROM A COMMUNITY SURVEY IN PARTNERSHIP WITH BRIGHT COALITION AND BARREN RIVER HEALTH DEPARTMENT. A SECONDARY SURVEY TO COMMUNITY LEADERSHIP WAS USED AS WELL AS SECONDARY MARKET RESEARCH. The goal of the CHNA conducted in 2025 was to increase the number of surveys completed while more importantly ensuring that survey responses represented the diversity of the community. In Warren County specifically this meant intentionally reaching out to the refugee and immigrant populations as well as the entities serving those populations. Input was considered from 1,783 survey participants. To gather more information, members of the data committee conducted individual interviews with leaders from The Foundry Bowling Green and the International Center of Kentucky in addition to two Family Resource Youth Services Center directors from local schools. Schedule H, Part V, Section B, Line 6a Facility , 1 Facility , 1 - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.. The CHNA was conducted in collaboration with other Med Center Health hospitals. Schedule H, Part V, Section B, Line 6b Facility , 1 Facility , 1 - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.. The CHNA was conducted with the BRIGHT Coalition, Barren River District Health Department, Western Kentucky University, and multiple nonprofit organizations. Schedule H, Part V, Section B, Line 11 Facility , 1 Facility , 1 - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.. Obesity with an emphasis on nutrition and physical activity and tobacco cessation are the priorities in the next cycle year. Strategies include: nutrition education for community partners, Medical Nutrition Therapy, Diabetes Self-Management Education, promotion of physical activity through diabetes support groups, affordable healthy meal prep classes, one-on-one smoking cessation counseling, and school-based education on vaping. The focus will be on these areas with the goal of improving the overall health of the community while preventing or decreasing severity of chronic disease. Access to care is also an identified priority. Med Center Health has ongoing programs to address the barriers to health services in the counties it services including the operation of The Community Clinic (basic medical care) and the Dental Clinic (dental care). MCH offers a WorkLife program where it places registered nurses and advanced practice registered nurses in schools and industry throughout the BRADD region. MCH is building the region's first combination urgent care and emergency department in Warren County. New providers and specialty practices are consistently being added. Mental health and substance use are ongoing issues in the BRADD region. While these will not be direct priorities focused on in this community health plan, they are ongoing issues that MCH continues to address. Schedule H, Part V, Section B, Line 13 Facility , 1 Facility , 1 - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.. IT IS POSSIBLE THAT A PATIENT/GUARANTOR MAY OWE AN AMOUNT THAT IS LARGE IN RELATION TO THEIR INCOME AND STILL NOT MEET OUR STANDARD FINANCIAL ASSISTANCE (CHARITY CARE) GUIDELINES. WE DO NOT WISH TO CREATE A CIRCUMSTANCE COMMONLY KNOWN AS "MEDICAL INDIGENCY". THEREFORE, WE ALSO APPLY THE FOLLOWING GUIDELINES TO FINANCIAL ASSISTANCE APPLICATIONS: 1) ONLY PERSONS OR FAMILIES WHO MAKE LESS THAN 20 TIMES (2000%) OF THE SINGLE PERSON FEDERAL POVERTY LEVEL ARE ELIGIBLE FOR CATASTROPHIC FINANCIAL ASSISTANCE. THE PURPOSE OF THIS REQUIREMENT IS TO LIMIT THE INCENTIVE TO NOT PURCHASE HEALTH INSURANCE IF A PERSON CAN AFFORD IT. 2) A SELF-PAY PORTION OF A BILL GREATER THAN 20% OF ANNUAL INCOME QUALIFIES A PERSON FOR CATASTROPHIC FINANCIAL ASSISTANCE. 3) THE AMOUNT DUE FROM CATASTROPHIC FINANCIAL ASSISTANCE APPLICANTS IS CAPPED AT 50% OF THEIR DOCUMENTED AND VERIFIED ANNUAL INCOME PLUS THE AMOUNT THE PATIENT'S LIQUID ASSETS ARE GREATER THAN $10,000. 4) WE ALLOW PAYMENT OF THIS CAPPED AMOUNT OVER A PERIOD OF UP TO 10 YEARS, OR UP TO 15 YEARS AVAILABLE WITH MANAGEMENT'S APPROVAL. 5) THESE PAYMENTS ARE TREATED AS LONG-TERM, INTEREST FREE PAYMENT AGREEMENTS AND REQUIRE A WRITTEN AGREEMENT. Schedule H, Part V, Section B, Line 13 Facility , 1 Facility , 1 - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.. PERSONS OR FAMILIES THAT QUALIFY FOR MEDICAID, FOOD STAMPS, AND OTHER INDIGENT CARE PROGRAMS THAT CAN BE AND ARE INDEPENDENTLY VERIFIED ARE DEEMED TO MEET THE FINANCIAL ASSISTANCE GUIDELINES, AS WILL ACCOUNTS IDENTIFIED THROUGH TOOLS OR PROGRAMS WHICH PROVIDE REASONABLE ASSURANCE THAT THE OBLIGATION MEETS OUR FINANCIAL ASSISTANCE GUIDELINES. 0 Schedule H, Part I, Line 3c DETERMINING ELIGIBILITY THE MEDICAL CENTER (TMC) PROVIDES CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER THE FINANCIAL ASSISTANCE POLICY WITHOUT CHARGE OR AT AMOUNTS LESS THAN THEIR ESTABLISHED RATES. PATIENTS OR GUARANTORS WHOSE INCOME IS LESS THAN 200% OF FEDERAL POVERTY LIMITS ARE ELIGIBLE FOR FREE CARE. ELIGIBILITY FOR DISCOUNTED CARE IS LIMITED TO PATIENTS OR GUARANTORS WHOSE INCOME IS GREATER THAN 200% OF FEDERAL POVERTY LIMITS BUT LESS THAN OR EQUAL TO 400% OF FEDERAL POVERTY LIMITS. LIQUID ASSETS IN EXCESS OF $10,000 ARE INCLUDED AS INCOME. SEE THE NARRATIVES FOR LINES 13B AND 13H FOR MORE DETAIL. Schedule H, Part I, Line 6a COMMUNITY BENEFIT REPORT THE ANNUAL REPORT TO THE COMMUNITY IS POSTED ON COMMONWEALTH HEALTH CORPORATION'S WEBSITE AT: HTTPS://MEDCENTERHEALTH.ORG/ABOUT-US/ Schedule H, Part I, Line 7 COSTING METHODOLOGY A COST ACCOUNTING SYSTEM WAS USED FOR CALCULATIONS ON IRS WORKSHEETS 1 AND 3. THE COSTS RELATED TO MEDICAID PATIENTS WERE DETERMINED USING A COST ACCOUNTING SYSTEM. COSTS FOR OTHER PROGRAMS REFLECT THE DIRECT AND INDIRECT COSTS OF PROVIDING THOSE PROGRAMS. Schedule H, Part I, Line 7f PERCENT OF TOTAL EXPENSE TO ARRIVE AT THE PERCENT OF TOTAL EXPENSES, THE DENOMINATOR EQUALS TOTAL OPERATING EXPENSES PER PART IX, LINE 25, OF THE FORM 990. Schedule H, Part VI, Line 2 NEEDS ASSESSMENT COMMONWEALTH REGIONAL SPECIALTY HOSPITAL ("CRSH") IS BUILT UPON THE FOUNDATION OF SERVING OUR COMMUNITY, DAY IN AND DAY OUT, WITH QUALITY DEPENDABLE HEALTHCARE. CRSH'S CHNA AND STRATEGIC IMPLEMENTATION PLAN ARE POSTED AT: HTTPS://MEDCENTERHEALTH.ORG/COMMUNITY-HEALTH-NEEDS-ASSESSMENT/ Schedule H, Part VI, Line 3 PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE UPON REGISTRATION, PATIENTS ARE PROVIDED A PLAIN LANGUAGE SUMMARY OF OUR FINANCIAL ASSISTANCE POLICY WITH INSTRUCTIONS ON HOW TO APPLY FOR FINANCIAL ASSISTANCE AND CONTACT INFORMATION FOR ADDITIONAL ASSISTANCE. SIGNAGE AND BROCHURES DESCRIBING FINANCIAL ASSISTANCE POLICIES ARE AVAILABLE. ADDITIONALLY, THE POLICY AND APPLICATION ARE PUBLICLY AVAILABLE ON THE MEDICAL CENTER'S WEBSITE. UNINSURED PATIENTS DISCUSS PAYMENT OPTIONS INCLUDING FINANCIAL ASSISTANCE WITH FINANCIAL COUNSELORS WHO INFORM THESE PATIENTS ABOUT OUR POLICY AND ASSIST THEM IN APPLYING IF NECESSARY. SUBSEQUENT PATIENT STATEMENTS RECEIVED BY THE PATIENT CONTAIN INFORMATION ABOUT HOW TO APPLY FOR FINANCIAL ASSISTANCE. Schedule H, Part VI, Line 4 COMMUNITY INFORMATION COMMONWEALTH REGIONAL SPECIALTY HOSPITAL SERVES THE NEEDS OF PATIENTS AND PHYSICIANS OF BOWLING GREEN, KY AND SURROUNDING COUNTIES. Schedule H, Part VI, Line 5 PROMOTION OF COMMUNITY HEALTH COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) FOCUSES ON TREATING COMPLEX, HIGH ACUITY PATIENTS WITH ADVANCED CLINICAL SKILLS, COMPASSION AND SENSITIVITY TO THE NEEDS OF THE PATIENT AND FAMILY. CRSH UTILIZES A MULTIDISCIPLINARY APPROACH, OFTEN NOT AVAILABLE IN THE SHORT STAY HOSPITAL. Schedule H, Part VI, Line 6 AFFILIATED HEALTH CARE SYSTEM COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) IS OWNED AND CONTROLLED BY COMMONWEALTH HEALTH CORPORATION, A RELATED 501(C)(3) ORGANIZATION. COMMONWEALTH HEALTH CORPORATION (CHC) IS A HOLDING COMPANY FOR A TOTAL OF TWELVE NONPROFIT CORPORATIONS AND A PARTNERSHIP (COLLECTIVELY, THE AFFILIATES) ENGAGED IN VARIOUS ASPECTS OF THE HEALTH CARE INDUSTRY. CHC OWNS AND OPERATES MULTIPLE PHYSICIAN PRACTICES, WHICH ARE DESIGNED TO ATTRACT AND RETAIN HIGHLY SKILLED PHYSICIANS IN SPECIALTIES THAT SUPPORT THE MISSION OF CHC AND ITS AFFILIATES. IN ADDITION, CHC OPERATES AND PROVIDES VARIOUS CORPORATE SUPPORT SERVICES INCLUDING PATIENT BILLING, COLLECTIONS, ACCOUNTING, MATERIALS MANAGEMENT, ENGINEERING, SECURITY, HUMAN RESOURCES, INFORMATION SYSTEMS, AND ADMINISTRATIVE SUPPORT TO ITS AFFILIATES. CHC HAS ESTABLISHED VARIOUS DIVISIONS FOR ITS OPERATIONS, INCLUDING THE NONPROFIT ORGANIZATIONS DESCRIBED BELOW (IN ADDITION TO TMC) AND OTHER NONPROFIT AND FOR-PROFIT CORPORATIONS AND PARTNERSHIPS. BOWLING GREEN WARREN COUNTY COMMUNITY HOSPITAL CORPORATION (THE MEDICAL CENTER): ------------------------------------------------------------------------------------------------------------------------------------ BOWLING GREEN WARREN COUNTY COMMUNITY HOSPITAL CORPORATION (THE MEDICAL CENTER) IS A NONPROFIT KENTUCKY CORPORATION THAT OPERATES A 373-BED HOSPITAL FACILITY IN BOWLING GREEN, KENTUCKY UNDER THE NAME THE MEDICAL CENTER AT BOWLING GREEN AND SINCE OCTOBER 1996, A 25-BED CRITICAL ACCESS HOSPITAL AND 110 BED NURSING HOME FACILITY IN SCOTTSVILLE, KENTUCKY, UNDER THE NAME THE MEDICAL CENTER AT SCOTTSVILLE. IN ADDITION, SINCE JANUARY 2016, THE CORPORATION HAS OPERATED A 25-BED CRITICAL ACCESS ACUTE CARE HOSPITAL IN HORSE CAVE, KENTUCKY UNDER THE NAME THE MEDICAL CENTER AT CAVERNA. THE THREE FACILITIES ARE PART OF ONE CORPORATION BUT ARE SEPARATELY LICENSED BY THE STATE OF KENTUCKY. THE MEDICAL CENTER AT BOWLING GREEN IS THE SOLE MEMBER OF MEDICAL CENTER EMS, LLC (EMS), MEDICAL CENTER PHARMACY OF BOWLING GREEN, LLC (RIVERSIDE PHARMACY) AND ENSPIRE QUALITY PARTNERS, LLC (MED CENTER HEALTH PARTNERS). EMS PROVIDES AMBULANCE SERVICES IN WARREN COUNTY, KENTUCKY. RIVERSIDE OFFERS RETAIL PHARMACY SERVICES IN BOWLING GREEN, KY. MED CENTER HEALTH PARTNERS IS A CLINICALLY INTEGRATED NETWORK OF HEALTHCARE PROVIDERS, WORKING TOGETHER UNDER A PHYSICIAN-LED STRUCTURE TO IMPROVE POPULATION HEALTH, IMPROVE PATIENT EXPERIENCE AND REDUCE THE COST OF HEALTHCARE. THE CORPORATION IS BOTH THE LIMITED PARTNER AND A GENERAL PARTNER IN THE MEDICAL PLAZA PARTNERS, LLP WHICH PROVIDES ON-CAMPUS SPACE FOR HOSPITAL DEPARTMENTS AND OTHER NON-AFFILIATE MEDICAL-RELATED SERVICES. TOGETHER WITH ANOTHER AREA NON-PROFIT ACUTE CARE HOSPITAL CORPORATION, TMC IS AN EQUAL OWNER OF THE BARREN RIVER REGIONAL CANCER CENTER, INC., AN OUTPATIENT RADIATION THERAPY CARE SERVICE LOCATED IN GLASGOW, KENTUCKY. THE MEDICAL CENTER AT SCOTTSVILLE OPERATES TWO RURAL HEALTH CLINICS, ONE IN SCOTTSVILLE, KY AND ONE IN FOUNTAIN RUN, KY. THE MEDICAL CENTER AT CAVERNA OPERATES TWO RURAL HEALTH CLINICS, ONE IN MUNFORDVILLE, KY AND ONE IN HORSE CAVE, KY. EFFECTIVE APRIL 1, 2024, THE BOARD OF DIRECTORS OF THE MEDICAL CENTER AT FRANKLIN, INC. EXECUTED A RESOLUTION TO DISSOLVE THE MEDICAL CENTER AT FRANKLIN, INC. AND TRANSFER ALL ASSETS AND LIABILITIES TO THE BOWLING GREEN WARREN COUNTY COMMUNITY HOSPITAL. THE BOWLING GREEN WARREN COUNTY COMMUNITY HOSPITAL CONTINUES TO OPERATE THE MEDICAL CENTER AT FRANKLIN (MCF) AS A HOSPITAL IN THE COMMUNITY OF FRANKLIN, SIMPSON COUNTY, KENTUCKY. MCF IS A MEDICARE DESIGNATED CRITICAL ACCESS HOSPITAL OFFERING ACUTE CARE INPATIENT AND OUTPATIENT PROGRAMS IN ITS 25 BED ACUTE CARE FACILITY. MCF ALSO OPERATES A RURAL HEALTH CLINIC IN FRANKLIN, KY. EFFECTIVE APRIL 1, 2024, THE BOARD OF DIRECTORS OF THE MEDICAL CENTER AT CLINTON COUNTY, INC. D/B/A THE MEDICAL CENTER AT ALBANY EXECUTED A RESOLUTION TO DISSOLVE THE MEDICAL CENTER AT CLINTON COUNTY, INC. AND TRANSFER ALL ASSETS AND LIABILITIES TO THE BOWLING GREEN WARREN COUNTY COMMUNITY HOSPITAL. THE BOWLING GREEN WARREN COUNTY COMMUNITY HOSPITAL CONTINUES TO OPERATE THE MEDICAL CENTER AT ALBANY AS A 42-BED ACUTE CARE HOSPITAL THAT EARNS REVENUE BY PROVIDING INPATIENT, OUTPATIENT, AND EMERGENCY CARE SERVICES IN CLINTON COUNTY AND SURROUNDING COUNTIES IN KENTUCKY. Effective July 1, 2024, The Medical Center acquired certain assets of Logan Memorial Hospital, LLC and affiliates, an acute care hospital in Russellville, KY. This 75-bed, acute care hospital now operates as The Medical Center at Russellville. The Medical Center at Russellville operates two rural health clinics, one in Auburn, KY and one in Russellville, KY. COMMONWEALTH HEALTH FREE CLINIC, INC.: ------------------------------------------------------------ COMMONWEALTH HEALTH FREE CLINIC, INC. (CHFC) WAS ORGANIZED TO OPERATE A CLINIC, WHICH PROVIDES BASIC MEDICAL AND DENTAL DIAGNOSTIC AND TREATMENT SERVICES FOR CHARITABLE PURPOSES FOR THE UNINSURED AND UNDERINSURED OF SOUTH-CENTRAL KENTUCKY AND ALSO SERVES INDIVIDUALS WHO MAY BE COVERED BY SOME FORM OF INSURANCE, BUT WHO ARE UNABLE TO ACCESS A PROVIDER FOR ACUTE OR CHRONIC HEALTHCARE ISSUES. THE CLINIC OFFERS SERVICES INCLUDING NON-EMERGENCY CLINICAL SERVICES, DENTISTRY, COMMUNITY HEALTH EDUCATION AND COUNSELING, DISEASE/CONDITION SPECIFIC EDUCATION AND COUNSELING, AND ACCESS TO PHARMACEUTICALS. COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.: --------------------------------------------------------------------------- COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC IS A LONG-TERM ACUTE CARE HOSPITAL THAT OPERATES AS A HOSPITAL WITHIN A HOSPITAL BY LEASING BEDS FROM THE MEDICAL CENTER ON ITS BOWLING GREEN CAMPUS. IT IS AN ACUTE CARE HOSPITAL FOR THOSE PATIENTS REQUIRING AN EXTENDED HOSPITAL STAY (ANTICIPATED LENGTH OF STAY BETWEEN 18-35 DAYS) AND GENERALLY HAVING COMPLEX OR CHRONIC MEDICAL CONDITIONS. COMMONWEALTH HEALTH FOUNDATION: ------------------------------------------------------- CHC ENDORSED THE ESTABLISHMENT OF COMMONWEALTH HEALTH FOUNDATION (THE FOUNDATION) FOR THE PURPOSE OF FOSTERING, SUPPORTING, AND INITIATING ACTIVITIES FOR THE CHC AND THE MEDICAL CENTER AND/OR AFFILIATED NON-PROFIT 501(C)(3) ORGANIZATIONS. THE FOUNDATION BUILDS RELATIONSHIPS THAT INSPIRE CHARITABLE GIVING IN SUPPORT OF CHC'S MISSION TO CARE FOR PEOPLE AND IMPROVE THE QUALITY OF LIFE IN THE COMMUNITIES WE SERVE. BLUEGRASS OUTPATIENT CENTER: ---------------------------------------------- SINCE 2008, CHC HAS BEEN THE SOLE OWNER OF BLUEGRASS OUTPATIENT CENTER OF BOWLING GREEN, LLC (BLUEGRASS). BLUEGRASS PROVIDES COMPREHENSIVE OUTPATIENT REHABILITATION THERAPY SERVICES. Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) HAS ADOPTED REVENUE RECOGNITION STANDARD ASU 2014-09. UNDER ASU 2014-09, THE ESTIMATED AMOUNTS DUE FROM PATIENTS FOR WHICH CRSH DOES NOT EXPECT TO BE ENTITLED OR COLLECT FROM THE PATIENTS ARE CONSIDERED IMPLICIT PRICE CONCESSIONS AND EXCLUDED FROM THE HOSPITAL'S ESTIMATION OF THE TRANSACTION PRICE OR REVENUE RECORDED. BAD DEBT EXPENSE WAS NOT SIGNIFICANT TO THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2025. HOWEVER, CRSH INTERNALLY TRACKS BAD DEBT EXPENSE CONSISTENT WITH HISTORICAL PRACTICES AND THAT AMOUNT HAS BEEN REPORTED ON SCHEDULE H, PART III, SECTION A, LINE 2. Schedule H, Part III, Line 3 Bad Debt Expense Methodology COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) HAS A DETAILED FINANCIAL ASSISTANCE POLICY WHICH STATES THAT TO PARTICIPATE IN FINANCIAL ASSISTANCE, CANDIDATES MUST COOPERATE FULLY. IN ADDITION, CRSH EDUCATES PATIENTS WITH LIMITED ABILITY TO PAY REGARDING OPTIONS FOR FINANCIAL ASSISTANCE. FOR THESE REASONS, CRSH BELIEVES THAT IT ACCURATELY CAPTURES ALL CHARITY CARE DEDUCTIONS PROVIDED ACCORDING TO THE FINANCIAL ASSISTANCE POLICY, AND THE AMOUNT OF BAD DEBT ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S FINANCIAL ASSISTANCE POLICY IS NEGLIGIBLE. Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs COSTS REPORTED ON LINE 6 ARE OBTAINED FROM THE COST ACCOUNTING SYSTEM, WHICH ARE BASED UPON COST ACCOUNTING STANDARD PRINCIPALS OF ALLOCATING DIRECT AND INDIRECT EXPENSES TO SERVICES PERFORMED. Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) PROVIDES CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER THEIR FINANCIAL ASSISTANCE POLICY WITHOUT CHARGE OR AT AMOUNTS LESS THAN THEIR ESTABLISHED RATES. CRSH DOES NOT PURSUE THE COLLECTION OF AMOUNTS DETERMINED TO BE TRADITIONAL FINANCIAL ASSISTANCE. BECAUSE CRSH DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS FINANCIAL ASSISTANCE, REVENUE IS NOT RECORDED FOR SUCH SERVICES. THESE AMOUNTS ARE EXCLUDED FROM NET PATIENT SERVICE REVENUE. CRSH MAINTAINS RECORDS TO IDENTIFY AND MONITOR THE LEVEL OF FINANCIAL ASSISTANCE THEY PROVIDE. THESE RECORDS INCLUDE THE AMOUNT OF CHARGES FORGONE FOR SERVICES AND SUPPLIES FURNISHED UNDER THEIR FINANCIAL ASSISTANCE POLICY. OTHER UNCOMPENSATED CARE RELATES PRINCIPALLY TO CONTRACTUAL ALLOWANCES FOR GOVERNMENT PAYERS, DISCOUNTS TAKEN BY COMMERCIAL PAYERS AND BAD DEBTS. CRSH PROVIDES SERVICES TO PERSONS WHO CANNOT AFFORD HEALTH CARE BECAUSE OF INADEQUATE RESOURCES OR WHO ARE UNINSURED. Schedule H, Part V, Section B, Line 16a FAP website - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.: Line 16a URL: HTTPS://MEDCENTERHEALTH.ORG/CFR/BILLING-POLICIES/FINANCIAL-ASSISTANCE/; Schedule H, Part V, Section B, Line 16b FAP Application website - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.: Line 16b URL: HTTPS://MEDCENTERHEALTH.ORG/CFR/BILLING-POLICIES/FINANCIAL-ASSISTANCE/; Schedule H, Part V, Section B, Line 16c FAP plain language summary website - COMMONWEALTH REGIONAL SPECIALTY HOSPITAL, INC.: Line 16c URL: HTTPS://MEDCENTERHEALTH.ORG/CFR/BILLING-POLICIES/FINANCIAL-ASSISTANCE/; false true false false false false false false false DR BRAD MORRIS DIRECTOR 0 930494 0 0 0 1434 0 13742 0 19407 0 965077 0 0 MS CONNIE D SMITH PRESIDENT / CEO 0 1071288 0 0 0 282549 0 109015 0 23353 0 1486205 0 0 MS MICHELE LAWLESS EXECUTIVE VICE PRESIDENT / CFO 0 533495 0 0 0 6828 0 107269 0 3880 0 651472 0 0 MR DAVID GRAY EXECUTIVE VICE PRESIDENT 0 438718 0 0 0 15132 0 10350 0 39154 0 503354 0 0 MR WADE STONE EXECUTIVE VICE PRESIDENT 0 462702 0 0 0 3034 0 62114 0 18257 0 546106 0 0 MS KATRINA WOOD EVP/CHIEF NURSING OFFICER 0 312590 0 0 0 4442 0 55616 0 33509 0 406157 0 0 MS ELIZABETH SCHMIDT PHARMACY MANAGER 115200 0 0 0 1192 0 3791 0 37965 0 158148 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan CERTAIN EXECUTIVES OF COMMONWEALTH HEALTH CORPORATION PARTICIPATED 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- Schedule J, Part I, Line 3 COMPENSATION OF THE CEO THE CEO IS COMPENSATED BY COMMONWEALTH HEALTH CORPORATION (CHC), A RELATED ORGANIZATION. CHC 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 Form 990, Part V, Line 2a MANAGEMENT SERVICES AGREEMENT COMMONWEALTH HEALTH CORPORATION HAS A MANAGEMENT SERVICES AGREEMENT FOR THE FOLLOWING RELATED ORGANIZATIONS: BOWLING GREEN-WARREN COUNTY COMMUNITY HOSPITAL CORPORATION, THE MEDICAL CENTER AT FRANKLIN, INC., THE MEDICAL CENTER AT CLINTON COUNTY, INC., AND COMMONWEALTH REGIONAL SPECIALTY HOSPITAL. ALL SALARIES AND PAYROLL TAXES ARE REPORTED ON A CONSOLIDATED FORM 941. THE EIN ON THE FORM 941 IS 31-1118087. Form 990, Part VI, Line 15a AND 15B - DETERMINING COMPENSATION COMMONWEALTH REGIONAL SPECIALTY HOSPITAL IS PART OF AN INTEGRATED HEALTHCARE DELIVERY SYSTEM WHOSE PARENT IS COMMONWEALTH HEALTH CORPORATION, INC. COMPENSATION FOR ALL AFFILIATES IS OVERSEEN AND COORDINATED THROUGH COMMONWEALTH HEALTH CORPORATION. THE ENTITY USES INDEPENDENT CONSULTANTS TO ANNUALLY REVIEW COMPENSATION. COMPENSATION-RELATED DETERMINATIONS ARE CONDUCTED IN ACCORDANCE WITH APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE AND REGULATIONS TO QUALIFY FOR THE PRESUMPTION THAT THE COMPENSATION IS REASONABLE, INCLUDING BUT NOT LIMITED TO APPROVAL BY AN AUTHORIZED COMMITTEE OF THE BOARD OF DIRECTORS WHO DO NOT HAVE A CONFLICT OF INTEREST, OBTAINING AND RELYING ON APPROPRIATE DATA AS TO COMPARABILITY, AND CONCURRENT DOCUMENTATION OF THE BASIS FOR THE COMPENSATION DETERMINATIONS. Form 990, Part VI, Line 6 Classes of members or stockholders THE CORPORATION'S ARTICLES OF INCORPORATION SPECIFY THE CORPORATION SHALL HAVE ONE (1) MEMBER. THE MEMBER SHALL BE COMMONWEALTH HEALTH CORPORATION, INC. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body BYLAWS OF THE CORPORATION SPECIFY THAT THE SOLE MEMBER SHALL APPOINT A NOMINATING COMMITTEE WHICH SHALL MEET AND DESIGNATE NOMINEES FOR BOARD DIRECTORSHIPS. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS SENT TO BOARD MEMBERS VIA SECURE EMAIL. EACH BOARD MEMBER RECEIVES ACCESS TO REVIEW THE FORM PRIOR TO THE DESIGNATED FILING DATE Form 990, Part VI, Line 12c Conflict of interest policy THE COMMONWEALTH HEALTH CORPORATION (CHC) (APPLICABLE TO THE CORPORATION AND/OR ITS AFFILIATES) CODE OF CONDUCT EXPLICITLY STATES MEMBERS OF THE BOARD ADMINISTRATION, THE MEDICAL STAFF AND ALL EMPLOYEES ARE EXPECTED TO AVOID CONFLICTS OF INTEREST. FURTHER, IT REQUIRES DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST IN A TIMELY MANNER. ALL INDIVIDUALS SIGN AN ACKNOWLEDGEMENT UPON EMPLOYMENT THAT THEY HAVE RECEIVED A COPY OF THE CODE OF CONDUCT, ARE FAMILIAR WITH ITS CONTENT AND UNDERSTAND THEIR RESPONSIBILITIES TO AVOID NON-COMPLIANT ACTIVITY. CHC'S REGULATORY COMPLIANCE AND COMPENSATION COMMITTEE (RCC) RENEWS AND APPROVES ALL CONTRACTS BETWEEN CHC AND/OR ITS AFFILIATES AND DISQUALIFIED ENTITIES. THE REVIEW IS DESIGNED TO IDENTIFY POTENTIAL CONFLICTS OF INTEREST BY BOARD MEMBERS AND/OR OFFICERS. RCC MEMBERS ARE PROHIBITED FROM TAKING PART IN DECISIONS REGARDING TRANSACTIONS WITH WHICH HE/SHE HAS A CONFLICT OF INTEREST. ANNUALLY, WRITTEN INQUIRY IS MADE BY QUESTIONNAIRE OF BOARD MEMBERS AND OFFICERS SEEKING DISCLOSURE OF CONFLICTS OF INTEREST OR INFORMATION THAT RELATES TO FAMILY MEMBERS. TRANSACTIONS ARISING ARE REVIEWED BY MANAGEMENT AS THEY OCCUR. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ONLY MADE AVAILABLE IF REQUESTED, AND IN THE MANNER REQUIRED BY A GOVERNING AGENCY. Form 990, Part IX, Line 11g Other Fees COLLECTION AGENCY FEES - Total Expense: 4887, Program Service Expense: 4887, Management and General Expenses: 0, Fundraising Expenses: 0; EMPLOYEE SUPPORT FEES - Total Expense: 65405, Program Service Expense: 65405, Management and General Expenses: 0, Fundraising Expenses: 0; OTHER PROFESSIONAL FEES - Total Expense: 509137, Program Service Expense: 509137, Management and General Expenses: 0, Fundraising Expenses: 0; LAB FEES - Total Expense: 740, Program Service Expense: 740, Management and General Expenses: 0, Fundraising Expenses: 0; CONTRACT FEES - Total Expense: 171665, Program Service Expense: 171665, Management and General Expenses: 0, Fundraising Expenses: 0; BILLING FEES - Total Expense: 8400, Program Service Expense: 0, Management and General Expenses: 8400, Fundraising Expenses: 0; AGENCY NURSING FEES - Total Expense: 26390, Program Service Expense: 26390, Management and General Expenses: 0, Fundraising Expenses: 0; MEDICAL CONSULTING FEES - Total Expense: 50, Program Service Expense: 50, Management and General Expenses: 0, Fundraising Expenses: 0; Form 990, Part XII, Line 2c OVERSIGHT PROCESS THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. Schedule H, Part V, Section A LINE 1 HTTPS://MEDCENTERHEALTH.ORG/LOCATION/COMMONWEALTH-REGIONAL-SPECIALTY-HOSPITAL BOWLING GREEN-WARREN CTY COMM HOSP CORP 800 PARK STREET BOWLING GREEN KY 42101 610920842 HOSPITAL KY 501(c)(3) 3 CHC INC false COMMONWEALTH HEALTH FOUNDATION 800 PARK STREET BOWLING GREEN KY 42101 611362000 SUPPORT KY 501(c)(3) 7 CHC INC false COMMONWEALTH HEALTH FREE CLINIC 800 PARK STREET BOWLING GREEN KY 42101 611292739 HEALTH CARE KY 501(c)(3) 3 CHC INC false THE MEDICAL CENTER AT FRANKLIN 800 PARK STREET BOWLING GREEN KY 42101 611362001 HOSPITAL KY 501(c)(3) 3 CHC INC false COMMONWEALTH HEALTH CORPORATION 800 PARK STREET BOWLING GREEN KY 42101 311118087 SUPPORT KY 501(c)(3) 10 NA false THE MEDICAL CENTER AT ALBANY 800 PARK STREET BOWLING GREEN KY 42101 811312058 HOSPITAL KY 501(c)(3) 3 CHC INC false MED PLAZA PRTS LTD 800 PARK STREET BOWLING GREEN KY 42101 611080340 REAL ESTATE KY NA N/A 0 0 false 0 false false false true false false false false false false false true false true true true true true false false