Civic Intelligence

General John J Pershing Memorial

EIN 43-0715842 • 501(c)3 • Brookfield, MO

Profile

Serving others through quality, compassionate care.

130 E Lockling StBrookfield, MO 64628

www.phsmo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.61x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.35x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

20th percentile

-8.2%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$296,957

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

10th percentile

-10%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

13%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$13,118,556

Down $1,521,377 (-10%) from 2023

Liabilities

Up

$8,066,707

Up $345,109 (+4.5%) from 2023

Net Assets

Down

$5,051,849

Down $1,866,486 (-27%) from 2023

Revenue

Up

$22,857,583

Up $2,682,159 (+13%) from 2023

Expenses

Up

$24,724,069

Up $2,181,414 (+9.7%) from 2023

Net Income

Up

-$1,866,486

Up $500,745 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $21,405,960Liabilities 2010: $8,523,359Net Assets 2010: $12,882,6012010Assets 2011: $21,480,994Liabilities 2011: $8,299,417Net Assets 2011: $13,181,5772011Assets 2012: $20,792,539Liabilities 2012: $8,147,973Net Assets 2012: $12,644,5662012Assets 2013: $21,152,431Liabilities 2013: $7,775,620Net Assets 2013: $13,376,8112013Assets 2014: $20,400,463Liabilities 2014: $7,744,413Net Assets 2014: $12,656,0502014Assets 2015: $20,190,394Liabilities 2015: $7,502,160Net Assets 2015: $12,688,2342015Assets 2016: $19,463,347Liabilities 2016: $7,267,133Net Assets 2016: $12,196,2142016Assets 2017: $18,546,584Liabilities 2017: $6,773,000Net Assets 2017: $11,773,5842017Assets 2018: $18,100,023Liabilities 2018: $6,562,200Net Assets 2018: $11,537,8232018Assets 2019: $17,680,233Liabilities 2019: $7,345,935Net Assets 2019: $10,334,2982019Assets 2020: $20,809,688Liabilities 2020: $12,328,158Net Assets 2020: $8,481,5302020Assets 2021: $21,656,541Liabilities 2021: $10,738,023Net Assets 2021: $10,918,5182021Assets 2022: $18,730,718Liabilities 2022: $9,445,152Net Assets 2022: $9,285,5662022Assets 2023: $14,639,933Liabilities 2023: $7,721,598Net Assets 2023: $6,918,3352023Assets 2024: $13,118,556Liabilities 2024: $8,066,707Net Assets 2024: $5,051,8492024

Highlighted filing

2024

Assets$13,118,556
Liabilities$8,066,707
Net Assets$5,051,849

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $16,436,8492010Expenses 2011: $16,268,3612011Expenses 2012: $18,442,8462012Expenses 2013: $18,705,7832013Revenue 2014: $17,912,988Expenses 2014: $18,633,749Net Income 2014: -$720,7612014Revenue 2015: $18,613,067Expenses 2015: $18,580,883Net Income 2015: $32,1842015Revenue 2016: $16,815,857Expenses 2016: $17,307,877Net Income 2016: -$492,0202016Revenue 2017: $17,595,270Expenses 2017: $18,009,659Net Income 2017: -$414,3892017Revenue 2018: $18,066,031Expenses 2018: $18,301,792Net Income 2018: -$235,7612018Revenue 2019: $17,975,582Expenses 2019: $19,179,107Net Income 2019: -$1,203,5252019Revenue 2020: $17,479,591Expenses 2020: $19,332,359Net Income 2020: -$1,852,7682020Revenue 2021: $22,575,992Expenses 2021: $20,139,004Net Income 2021: $2,436,9882021Revenue 2022: $19,412,439Expenses 2022: $21,045,391Net Income 2022: -$1,632,9522022Revenue 2023: $20,175,424Expenses 2023: $22,542,655Net Income 2023: -$2,367,2312023Revenue 2024: $22,857,583Expenses 2024: $24,724,069Net Income 2024: -$1,866,4862024

Highlighted filing

2024

Revenue$22,857,583
Expenses$24,724,069
Net Income-$1,866,486

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.1$8.07$5.05$22.9$24.7$1.87
2023Detailed filing. Detailed filing data is available for this year.$14.6$7.72$6.92$20.2$22.5$2.37
2022Detailed filing. Detailed filing data is available for this year.$18.7$9.45$9.29$19.4$21.0$1.63
2021Detailed filing. Detailed filing data is available for this year.$21.7$10.7$10.9$22.6$20.1$2.44
2020Detailed filing. Detailed filing data is available for this year.$20.8$12.3$8.48$17.5$19.3$1.85
2019Detailed filing. Detailed filing data is available for this year.$17.7$7.35$10.3$18.0$19.2$1.20
2018Detailed filing. Detailed filing data is available for this year.$18.1$6.56$11.5$18.1$18.3$0.24
2017Detailed filing. Detailed filing data is available for this year.$18.5$6.77$11.8$17.6$18.0$0.41
2016Detailed filing. Detailed filing data is available for this year.$19.5$7.27$12.2$16.8$17.3$0.49
2015Detailed filing. Detailed filing data is available for this year.$20.2$7.50$12.7$18.6$18.6$0.03
2014Detailed filing. Detailed filing data is available for this year.$20.4$7.74$12.7$17.9$18.6$0.72
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.2$7.78$13.4$18.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$8.15$12.6$18.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.5$8.30$13.2$16.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.4$8.52$12.9$16.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$22,857,583
Mission and Program Overview

Mission

Serving others through quality, compassionate care.

Serving Others Through Quality Compassionate Care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,328,587$5,292,227▼ $1,036,360
Savings and Temporary Cash Investments$4,214,387$3,755,519▼ $458,868
Accounts Receivable$3,300,478$3,224,780▼ $75,698
Prepaid Expenses and Deferred Charges$360,685$285,974▼ $74,711
Inventories for Sale or Use$189,964$161,163▼ $28,801
Other Notes and Loans Receivable, Net$53,279$29,695▼ $23,584
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$14,639,933$13,118,556▼ $1,521,377
Other Assets Total$192,553$369,198▲ $176,645
Liabilities
Unsecured Notes Loans Payable$3,622,171$3,215,063▼ $407,108
Accounts Payable and Accrued Expenses$2,659,638$2,491,673▼ $167,965
Deferred Revenue$1,412,125$2,161,249▲ $749,124
Other Liabilities$27,664$198,722▲ $171,058
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$7,721,598$8,066,707▲ $345,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,908,659$5,037,169▼ $1,871,490
Net Assets With Donor Restrictions$9,676$14,680▲ $5,004
Total Net Assets Fund Balance$6,918,335$5,051,849▼ $1,866,486
Total Liabilities and Net Assets / Fund Balance$14,639,933$13,118,556▼ $1,521,377

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,304,902$11,216,257$14,521,159
Equipment$1,771,059$8,342,480$10,113,539
Other Land Buildings$109,137$0$109,137
Land$107,129-$107,129
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Brian Kevin KnowlesDirector/physicianFT$279,910$17,047$296,957
Dr Oge ChukwuPhysicianFT$191,790$38,104$229,894
Ken BaranskiCFOFT$154,969$37,670$192,639
Brian CaseboltDirector of PharmacyFT$138,940$38,042$176,982
Gary FiteDirector of Physical TherapyFT$138,230$34,937$173,167
Irene ParsonsonNurse PractitionerFT$138,960$16,567$155,527
Randy FosterPhysicianPT$125,137-$125,137

Board Members and Trustees

NameTitle
William ThudiumDirector/president
Jim ElliottDirector/vice President
Brian WinnDirector
Gary RoutledgeDirector
Joe SmithDirector
Mark ClevelandDirector
David ShawDirector/secretary
Gail TurnerDirector/treasurer
Karla ClubineCEO

Highest Paid Contractors

ContractorServicesLocationCompensation
Docs Who Care PaPhysician Staffing800 WEST FRONTIER LANE, Olathe, KS 66061$994,043
Have A Nice Day Anesthesia AssociatesAnesthesia Services2016 WOODCREST DRIVE, Chillicothe, MO 64601$302,268
Boone HealthManagement1600 EAST BROADWAY, Columbia, MO 65201$178,750
Forvis Mazars LLPAccounting/auditingPO BOX 200870, Dallas, TX 75320$176,372
Shared Medical ServicesMobile MRI209 Limestone Pass, Cottage Grove, WI 53527$107,095
Revenue and Support

Revenue Composition

Contributions and Grants
$373,491
Program Service Revenue
$22,300,156
Investment Income
$151,159
Other Revenue
$32,777
All Other Contributions
$11,682
Change in Net Assets
$-1,866,486

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,189,362
Revenue Not Reported on Financial Statements
$1,668,221
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$1,668,221
Total Revenue per Audited Statements
$21,189,362
Total Revenue per Form 990
$22,857,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,420,896
Salaries, Compensation, and Employee Benefits$10,297,298
Grants and Similar Amounts Paid$5,875
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,108,641$2,322,615-$7,431,256
Fees for Services Other$5,557,474$420,583$0$5,978,057
Other Employee Benefits$1,212,996$404,170-$1,617,166
Depreciation Depletion$497,744$716,266-$1,214,010
Information Technology$503,419$503,419-$1,006,838
Other Expenses$738,350$43,368-$738,350
Payroll Taxes$401,214$170,745-$571,959
All Other Expenses$112,436$361,663$0$474,099
Current Officers, Directors, Trustees, and Key Employees$473,709--$473,709
Office Expenses$132,315$299,984-$432,299
Insurance$5,500$395,031-$400,531
Occupancy$18,490$377,033-$395,523
Fees for Services Management-$195,000-$195,000
Interest$62,539$89,994-$152,533
Fees for Services Accounting-$135,654-$135,654
Comp Disqual Persons$78,507$35,678-$114,185
Pension Plan Contributions$66,697$22,326-$89,023
Fees for Services Legal-$79,556-$79,556
Advertising$7,837$29,368-$37,205
Travel$11,830$2,478-$14,308
Grants to Domestic Orgs$5,875--$5,875
Conferences and Meetings$2,911$2,835-$5,746
Total Functional Expenses$18,115,315$6,608,754$0$24,724,069

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$24,724,069
Expenses per Audited Statements$23,055,848
Total Expenses per Audited Statements$23,055,848
Expenses Not Reported on Financial Statements$1,668,221
Other Expense Adjustments$1,668,221
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Daughter-in-law of William Thudium, a Director of Pershing Memorial Hospital.CompensationNo$114,185

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of-use Liabilities$198,722
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 7A & 7B - ELECTING MEMBERS OF GOVERNING BODY & DECISIONS REQUIRING APPROVAL

Members of the corporation have the right to elect all members of the board of directors at the annual meeting of membership.

Form 990, Part VI, Line 15A & 15B - PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGAMENT OFFICIALS

The ceo's compensation is included in the management fee to boone hospital. Boone hospital determines and pays her compensation. The management fee is approved by the filing organization's board of directors. The ceo determines the cfo's compensation annually. Compensation surveys are used annually to evaluate compensation levels. The ceo conducts an annual evaluation of key management staff.

Form 990, Part VI, Line 3 Delegation of management duties

Pershing memorial hospital has a management agreement with boone hospital for the operation and management of the hospital. The management agreement provides daily operating authority to the management company and ceo services. Karla clubine received $165,329 in compensation from boone county hospital for ceo services to general john j. Pershing memorial hospital.

Form 990, Part VI, Line 6 Classes of members or stockholders

The organization has one class of association membership. All members of the corporation are entitled to vote in person at all meetings of membership. The meeting of membership is an annual meeting held on the fourth monday in june. Members of this corporation have the right to elect the members of the board of directors at this meeting. Members are not entitled to receive a share of the corporation's profits, excess dues or a share of the corporation's net assets upon dissolution.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The form 990 is prepared and reviewed by an independent accounting firm. The form 990 is then reviewed by officers and accounting personnel. Any questions they have are addressed. Once all reviews are completed, the final return is provided to all members of the board of directors prior to filing the return with the irs. The form 990 is then filed with the irs.

Form 990, Part VI, Line 12C Conflict of interest policy

The conflict-of-interest policy and the conflict-of-interest disclosure form and questionnaire are distributed annually to the board of directors and officers. The questionnaire is completed to identify any relationships, positions, or circumstances with respect to which it is believed a conflict may arise. In such a case that a conflict of interest does occur, the disclosing individual with the conflict of interest does not attend any meetings or discussions regarding the matter. The disclosing individual does not vote or endeavor to influence corporate action in any such matter.

Form 990, Part VI, Line 19 Required documents available to the public

The organization's governing documents, conflict-of-interest policy and 990 financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
General John J Pershing Memorial Hospital Association
EIN
43-0715842
Phone
6602582222
Address
130 E LOCKLING ST, BROOKFIELD, MO 64628

Signing Officer

Name
Karla Clubine
Title
CEO
Phone
6602581141
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
1955
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
7
Employees
171
Volunteers
20

Preparer

Firm
Forvis Mazars LLP
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
Preparer
Michael Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2 New program services

During the fiscal year ending june 30, 2024, senior life services was added, which is behavioral health services for the senior population.

Form 990, Part IX, Line 11G Other Fees

PROFESSIONAL FEES - Total Expense: 4019601, Program Service Expense: 4019601, Management and General Expenses: 0, Fundraising Expenses: 0; CONTRACT SERVICES - Total Expense: 1958456, Program Service Expense: 1537873, Management and General Expenses: 420583, Fundraising Expenses: 0; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;

Financial Statement Notes

Schedule D, Part X, Line 2

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.

Schedule D, Part XI, Line 4(B) Other revenues in form 990 not in audited financial statements

Provision for bad debt - 1649608 collection fees - 18613

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Provision for bad debt - 1649608 collection fees - 18613

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2BOONE HEALTH
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