Civic Intelligence

General John J Pershing Memorial Hospital Association

990 • Fiscal year 2019 • EIN 43-0715842

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 15, 2020

130 E Lockling PO Box 408Brookfield, MO 64628

(660) 258-1288

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.42x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

64th percentile

0.41x

Higher debt load relative to revenue than 64% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

20th percentile

-6.7%

Higher net margin than 20% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$317,793

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

24th percentile

-2.3%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

36th percentile

-0.5%

Faster revenue growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Down

$17,680,233

Down $419,790 (-2.3%) from 2018

Net Assets

Down

$10,334,298

Down $1,203,525 (-10%) from 2018

Liabilities

Up

$7,345,935

Up $783,735 (+12%) from 2018

Revenue

Down

$17,975,582

Down $90,449 (-0.5%) from 2018

Expenses

Up

$19,179,107

Up $877,315 (+4.8%) from 2018

Net Income

Down

-$1,203,525

Down $967,764 (-410%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$17,680,233
Liabilities$7,345,935
Net Assets$10,334,298

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$17,975,582
Expenses$19,179,107
Net Income-$1,203,525
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 15, 2020
Return Version
2018v3.3
Gross Receipts
$17,975,582
Mission and Program Overview

Mission

Serving others through quality, compassionate care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$8,144,286$6,543,193▼ $1,601,093
Land, Buildings, and Equipment, Net$5,342,646$6,230,131▲ $887,485
Accounts Receivable$3,912,769$4,324,675▲ $411,906
Prepaid Expenses and Deferred Charges$277,063$255,359▼ $21,704
Inventories for Sale or Use$216,566$174,260▼ $42,306
Other Notes and Loans Receivable, Net$73,222$13,354▼ $59,868
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$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$18,100,023$17,680,233▼ $419,790
Other Assets Total$133,471$139,261▲ $5,790
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,263,240$5,675,195▲ $411,955
Accounts Payable and Accrued Expenses$1,298,960$1,670,740▲ $371,780
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,562,200$7,345,935▲ $783,735
Net Assets / Fund Balance
Unrestricted Net Assets$11,515,823$10,333,034▼ $1,182,789
Temporarily Rstr Net Assets$22,000$1,264▼ $20,736
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$11,537,823$10,334,298▼ $1,203,525
Total Liabilities and Net Assets / Fund Balance$18,100,023$17,680,233▼ $419,790

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,649,575$9,115,648$13,765,223
Equipment$1,473,427$5,879,677$7,353,104
Land$107,129-$107,129
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kendal GenoEmployed PhysicianFT$267,390$50,403$317,793
Phil HamiltonCEOFT$155,468$38,809$194,277
Sisenardo GalvezEmployed PhysicianFT$188,676$1,353$190,029
Brian CaseboltDirector of PharmacyFT$130,838$33,870$164,708
Gary FiteDirector of Physical TherapyFT$130,592$23,178$153,770
Karla ClubineNurse PractitionerFT$110,068$33,243$143,311
Gary TandyCFOFT$118,002$13,901$131,903
Tod T Sylvara DoDirector/contracted Physician-$24,120-$24,120

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Docs Who Care PaPhysician Staffing800 W FRONTIER LANE, Olathe, KS 66061$1,553,818
Boone HospitalManagement1600 E BROADWAY, Columbia, MO 65201$272,185
Have A Nice Day Anesthesia AssociatAnesthesia Services2106 WOODCREST DRIVE, Chillicothe, MO 64601$182,494
Amn Workforce Solutions LLCStaffing CompanyPO BOX 8559, Atlanta, GA 30374-0490$142,923
Bkd LLPAudit And Consulting1201 WALNUT STE 1700, Kansas City, MO 64106-2246$121,959
Revenue and Support

Revenue Composition

Contributions and Grants
$10,724
Program Service Revenue
$17,761,653
Investment Income
$124,089
Other Revenue
$79,116
All Other Contributions
$10,724
Change in Net Assets
$-1,203,525

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,111,227
Revenue Not Reported on Financial Statements
$1,864,355
Other Revenue Adjustments
$1,864,355
Total Revenue per Audited Statements
$16,111,227
Total Revenue per Form 990
$17,975,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,098,198
Salaries, Compensation, and Employee Benefits$9,072,281
Grants and Similar Amounts Paid$8,628
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,463,249$1,137,289-$6,600,538
Fees for Services Other$3,152,266$761,621$0$3,913,887
Other Employee Benefits$1,190,025$285,522-$1,475,547
Office Expenses$704,693$333,170-$1,037,863
Depreciation Depletion$226,601$326,084-$552,685
Payroll Taxes$394,666$102,456-$497,122
Occupancy$255,760$104,466-$360,226
Current Officers, Directors, Trustees, and Key Employees$15,080$313,103-$328,183
Interest$89,613$128,955-$218,568
Insurance$136,206$55,634-$191,840
Other Expenses$72,854$43,505-$116,359
Pension Plan Contributions$76,689$15,116-$91,805
Fees for Services Accounting-$81,929-$81,929
Comp Disqual Persons$56,151$22,935-$79,086
All Other Expenses$17,395$60,425-$77,820
Advertising$12,506$5,108-$17,614
Fees for Services Legal-$11,463-$11,463
Grants to Domestic Orgs$8,628--$8,628
Travel-$6,643-$6,643
Conferences and Meetings-$336-$336
Total Functional Expenses$15,383,347$3,795,760$0$19,179,107

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$19,179,107
Expenses per Audited Statements$17,314,752
Total Expenses per Audited Statements$17,314,752
Expenses Not Reported on Financial Statements$1,864,355
Other Expense Adjustments$1,864,355
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
See Part V----

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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
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, Section A, Line 3

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.

Form 990, Part VI, Section A, Line 6

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 corporations profits, excess dues or a share of the corporations net assets upon dissolution.

Form 990, Part VI, Section A, Line 7A & 7B

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, Section B, Line 11B

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. The form 990 is then filed with the irs.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy and the conflict of interest disclosure form and questionnaire is 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, Section B, Line 15A & 15B

The ceo's compensation is included in the independent contract fee to boone hospital. Boone hospital determines and pays his compensation. The independent contractor 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, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
General John J Pershing
EIN
43-0715842
In Care Of
% GARY TANDY CFO
Phone
6602581288
Address
130 E LOCKLING PO BOX 408, BROOKFIELD, MO 64628

Signing Officer

Name
Phil Hamilton
Title
CEO
Phone
6602582222
Signed
2020-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Hamilton
Formed
1955
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
8
Employees
182
Volunteers
24

Preparer

Firm
Bkd Llp
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
Preparer
Michael J Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Net assets released from restrictions 16,072

Form 990 Part IX Line 11G

Description:professional fees total fees:1908763

Form 990 Part IX Line 11G

Description:contract services total fees:2005124

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 4B

Provision for uncollectible accounts $ 1,864,355

Schedule D, Part XII, Line 4B

Provision for uncollectible accounts $ 1,864,355

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IRS990/OtherRevenueMiscGrp/Desc0VENDING MACHINES
IRS990/OtherRevenueMiscGrp/Desc1CAFETERIA

Document Assets

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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