Civic Intelligence

Citizens Medical Center Employee Benefit Plan

EIN 48-1158262 • 501(c)9 • Colby, KS

Profile

To provide funding for medical and dental benefits to employees of Citizens Medical Center.

100 East College DriveColby, KS 67701-3799

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

2.51x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.12x

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

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

33rd percentile

-1.8%

Higher net margin than 33% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$302,875

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Asset Growth

22nd percentile

-27%

Faster asset growth than 22% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

0.4%

Faster revenue growth than 39% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $60,172Liabilities 2011: $275,648Net Assets 2011: -$215,4762011Assets 2012: $1,250,080Liabilities 2012: $593,104Net Assets 2012: $656,9762012Assets 2013: $396,736Liabilities 2013: $286,304Net Assets 2013: $110,4322013Assets 2014: $60,528Liabilities 2014: $258,297Net Assets 2014: -$197,7692014Assets 2015: $229,005Liabilities 2015: $406,107Net Assets 2015: -$177,1022015Assets 2016: $1,056,398Liabilities 2016: $1,442,679Net Assets 2016: -$386,2812016Assets 2017: $274,465Liabilities 2017: $680,135Net Assets 2017: -$405,6702017Assets 2018: $253,578Liabilities 2018: $366,868Net Assets 2018: -$113,2902018Assets 2019: $69,755Liabilities 2019: $502,501Net Assets 2019: -$432,7462019Assets 2020: $469,362Liabilities 2020: $545,690Net Assets 2020: -$76,3282020Assets 2021: $58,710Liabilities 2021: $796,520Net Assets 2021: -$737,8102021Assets 2022: $26,253Liabilities 2022: $356,300Net Assets 2022: -$330,0472022Assets 2024: $211,089Liabilities 2024: $530,000Net Assets 2024: -$318,9112024

Highlighted filing

2024

Assets$211,089
Liabilities$530,000
Net Assets-$318,911

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,257,411Expenses 2011: $1,387,108Net Income 2011: -$129,6972011Expenses 2012: $3,042,7972012Revenue 2013: $1,802,970Expenses 2013: $2,349,514Net Income 2013: -$546,5442013Revenue 2014: $2,084,869Expenses 2014: $2,393,070Net Income 2014: -$308,2012014Revenue 2015: $2,591,346Expenses 2015: $2,570,679Net Income 2015: $20,6672015Revenue 2016: $3,921,036Expenses 2016: $4,130,215Net Income 2016: -$209,1792016Revenue 2017: $3,478,668Expenses 2017: $3,498,057Net Income 2017: -$19,3892017Revenue 2018: $2,764,736Expenses 2018: $2,472,356Net Income 2018: $292,3802018Revenue 2019: $2,138,027Expenses 2019: $2,457,483Net Income 2019: -$319,4562019Revenue 2020: $4,042,258Expenses 2020: $3,685,840Net Income 2020: $356,4182020Revenue 2021: $2,425,592Expenses 2021: $3,087,074Net Income 2021: -$661,4822021Revenue 2022: $3,852,438Expenses 2022: $3,444,675Net Income 2022: $407,7632022Revenue 2024: $4,242,882Expenses 2024: $4,319,581Net Income 2024: -$76,6992024

Highlighted filing

2024

Revenue$4,242,882
Expenses$4,319,581
Net Income-$76,699

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.53$0.32$4.24$4.32$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.36$0.33$3.85$3.44$0.41
2021Summary only. Only limited summary data is available for this year.$0.06$0.80$0.74$2.43$3.09$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.55$0.08$4.04$3.69$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.50$0.43$2.14$2.46$0.32
2018Summary only. Only limited summary data is available for this year.$0.25$0.37$0.11$2.76$2.47$0.29
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.68$0.41$3.48$3.50$0.02
2016Summary only. Only limited summary data is available for this year.$1.06$1.44$0.39$3.92$4.13$0.21
2015Summary only. Only limited summary data is available for this year.$0.23$0.41$0.18$2.59$2.57$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.26$0.20$2.08$2.39$0.31
2013Detailed filing. Detailed filing data is available for this year.$0.40$0.29$0.11$1.80$2.35$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.59$0.66$3.04
2011Summary only. Only limited summary data is available for this year.$0.06$0.28$0.22$1.26$1.39$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.1
Gross Receipts
$4,242,882
Mission and Program Overview

Mission

To provide funding for medical and dental benefits to employees of citizens medical center.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Assets Org$118,120--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David MccorkleTrustee
Ryan StoverTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,242,882
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-76,699

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,242,882
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,242,882
Total Revenue per Form 990
$4,242,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$720,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Plan SponsorSponsor ContributionNo$2,579,093

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
Federal Income Taxes$530,000
Claims Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION

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.

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

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.

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

The organizations makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Citizens Medical Center Employee Benefit Plan
EIN
48-1158262
Phone
7854627511
Address
100 EAST COLLEGE DRIVE, COLBY, KS 67701-3799

Signing Officer

Name
Allan Scroggins
Title
Interim CFO
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Ks
Voting Board Members
2
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

CHANGE IN CLAIMS PAYABLE - -254500; Total - -254500;

Raw XML Appendix373 raw XML fields

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/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt04242882
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IRS990/IndependentAuditFinclStmtInd0true
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt12590
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID MCCORKLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RYAN STOVER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1198161
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CITIZENS MEDICAL CENTER INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PLAN SPONSOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02579093
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SPONSOR CONTRIBUTION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAVID 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/ExplanationTxt1AN 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/ExplanationTxt2THE ORGANIZATIONS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE IN CLAIMS PAYABLE - -254500; Total - -254500;
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 15 PROCESS FOR DETERMINING COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9 Other changes in net assets or fund balances
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CITIZENS MEDICAL CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0480892178
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 E COLLEGE DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLBY
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IRS990/TotalAssetsEOYAmt0211089
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IRS990/TotalAssetsGrp/EOYAmt0211089
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IRS990/TotalContributionsAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0530000
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IRS990/TotalLiabilitiesGrp/EOYAmt0530000
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IRS990/TotalOtherCompensationAmt059665
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt04242882
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04242882
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04242882
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0287788
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211089
IRS990/TotReportableCompRltdOrgAmt0441371
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 EAST COLLEGE DRIVE
IRS990/USAddress/CityNm0COLBY
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IRS990/USAddress/ZIPCd0677013799
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLAN SCROGGINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0INTERIM CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CITIZENS MEDICAL CENTER EMPLOYEE BENEFIT PLAN
ReturnHeader/Filer/BusinessNameControlTxt0CITI
ReturnHeader/Filer/EIN0481158262
ReturnHeader/Filer/PhoneNum07854627511
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 EAST COLLEGE DRIVE
ReturnHeader/Filer/USAddress/CityNm0COLBY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd0677013799
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440160260
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Forvis Mazars LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01201 Walnut Street Suite 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kansas City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0641062246
ReturnHeader/PreparerPersonGrp/PhoneNum08162216300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin Ensminger
ReturnHeader/ReturnTs02025-11-15T15:56:39+00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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