Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 48-1158262 • 501(c)9 • Colby, KS
Profile
To provide funding for medical and dental benefits to employees of Citizens Medical Center.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 7.1% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$211,089
Up $184,836 (+704%) from 2022
Liabilities
Up$530,000
Up $173,700 (+49%) from 2022
Net Assets
Up-$318,911
Up $11,136 (+3.4%) from 2022
Revenue
Up$4,242,882
Up $390,444 (+10%) from 2022
Expenses
Up$4,319,581
Up $874,906 (+25%) from 2022
Net Income
Down-$76,699
Down $484,462 (-119%) from 2022
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide funding for medical and dental benefits to employees of citizens medical center.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $211,608 | $92,969 | ▼ $118,639 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $12,288 | $-318,911 | ▼ $331,199 |
| Total Assets | $287,788 | $211,089 | ▼ $76,699 |
| Other Assets Total | $76,180 | $118,120 | ▲ $41,940 |
| Liabilities | |||
| Other Liabilities | $275,500 | $530,000 | ▲ $254,500 |
| Total Liabilities | $275,500 | $530,000 | ▲ $254,500 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $12,288 | $-318,911 | ▼ $331,199 |
| Total Liabilities and Net Assets / Fund Balance | $287,788 | $211,089 | ▼ $76,699 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $118,120 | - | - |
| Name | Title |
|---|---|
| David Mccorkle | Trustee |
| Ryan Stover | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $720,755 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $3,598,826 |
| Other Expenses | - | - | - | $583,523 |
| Fees for Services Other | - | - | - | $137,232 |
| Total Functional Expenses | $0 | $0 | $0 | $4,319,581 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,319,581 |
| Total Expenses per Audited Statements | $4,319,581 |
| Total Expenses per Form 990 | $4,319,581 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Plan Sponsor | Sponsor Contribution | No | $2,579,093 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Liability | Amount |
|---|---|
| Federal Income Taxes | $530,000 |
| Claims Payable | - |
“David mccorkle and ryan stover are compensated by citizens medical center, inc., a related organization. The board of trustees of citizens medical center, inc. Reviews the compensation of the ceo and senior management. The medical center relies on a joint wage report published by the kansas hospital and missouri hospital association, as well as any and all available local data.”
“An independent accounting firm prepares the form 990. The organization's board of trustees then review the complete form of 990 and all required schedules. Any questions or concerns are addressed and any necessary changes are made. The final form 990, with all required schedules, is provided to all voting members of the board prior to filling the 990.”
“The organizations makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request.”
“CHANGE IN CLAIMS PAYABLE - -254500; Total - -254500;”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FUNDING FOR MEDICAL AND DENTAL BENEFITS TO EMPLOYEES OF CITIZENS MEDICAL CENTER. |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 92969 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -76699 |
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| IRS990/CYTotalExpensesAmt | 0 | 4319581 |
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| IRS990/CYTotalRevenueAmt | 0 | 4242882 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 23001 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 266211 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 175160 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4242882 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
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| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | KS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
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| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
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| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | TO PROVIDE FUNDING FOR MEDICAL AND DENTAL BENEFITS TO EMPLOYEES OF CITIZENS MEDICAL CENTER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12288 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -318911 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 76180 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 118120 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -254500 |
| IRS990/OtherExpensesGrp/Desc | 0 | REINSURANCE PREMIUMS |
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| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 275500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 530000 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 4226215 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 261535 |
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| IRS990/PYTotalExpensesAmt | 0 | 3964680 |
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| IRS990/PYTotalRevenueAmt | 0 | 4226215 |
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| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -76699 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -318911 |
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| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4319581 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | PHARMACY REBATES RECEIVABLE |
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| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 530000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal Income Taxes |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CLAIMS PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
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| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4242882 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 118120 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4319581 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 530000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4242882 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4242882 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4319581 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 9459 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 270 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 2590 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DAVID MCCORKLE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | RYAN STOVER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | TRUSTEE |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 198161 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | CITIZENS MEDICAL CENTER INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | PLAN SPONSOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 2579093 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | SPONSOR CONTRIBUTION |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAVID MCCORKLE AND RYAN STOVER ARE COMPENSATED BY CITIZENS MEDICAL CENTER, INC., A RELATED ORGANIZATION. THE BOARD OF TRUSTEES OF CITIZENS MEDICAL CENTER, INC. REVIEWS THE COMPENSATION OF THE CEO AND SENIOR MANAGEMENT. THE MEDICAL CENTER RELIES ON A JOINT WAGE REPORT PUBLISHED BY THE KANSAS HOSPITAL AND MISSOURI HOSPITAL ASSOCIATION, AS WELL AS ANY AND ALL AVAILABLE LOCAL DATA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AN INDEPENDENT ACCOUNTING FIRM PREPARES THE FORM 990. THE ORGANIZATION'S BOARD OF TRUSTEES THEN REVIEW THE COMPLETE FORM OF 990 AND ALL REQUIRED SCHEDULES. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND ANY NECESSARY CHANGES ARE MADE. THE FINAL FORM 990, WITH ALL REQUIRED SCHEDULES, IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILLING THE 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATIONS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CHANGE IN CLAIMS PAYABLE - -254500; Total - -254500; |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XI, Line 9 Other changes in net assets or fund balances |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 530000 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -318911 |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ALLAN SCROGGINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | INTERIM CFO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CITIZENS MEDICAL CENTER EMPLOYEE BENEFIT PLAN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CITI |
| ReturnHeader/Filer/EIN | 0 | 481158262 |
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| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100 EAST COLLEGE DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLBY |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 677013799 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 440160260 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Forvis Mazars LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1201 Walnut Street Suite 1700 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Kansas City |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 641062246 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8162216300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Kevin Ensminger |
| ReturnHeader/ReturnTs | 0 | 2025-11-15T15:56:39+00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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