Civic Intelligence

James B Haggin Memorial Hospital Inc

EIN 61-0510934 • 501(c)3 • Harrodsburg, KY

Profile

The james b haggin memorial hospital will maintain a leadership position in efficiently providing quality medical care and health care services to the residents of mercer and surrounding counties. See schedule o for continuation.

464 Linden AvenueHarrodsburg, KY 40330

www.emhealth.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.45x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.23x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$909,661

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

95th percentile

50%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

19%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$23,209,059

Up $7,765,581 (+50%) from 2023

Liabilities

Down

$10,357,566

Down $847,646 (-7.6%) from 2023

Net Assets

Up

$12,851,493

Up $8,613,227 (+203%) from 2023

Revenue

Up

$45,008,611

Up $7,191,810 (+19%) from 2023

Expenses

Up

$36,395,384

Up $2,930,310 (+8.8%) from 2023

Net Income

Up

$8,613,227

Up $4,261,500 (+98%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2010: $19,933,552Liabilities 2010: $9,630,714Net Assets 2010: $10,302,8382010Assets 2011: $18,617,868Liabilities 2011: $8,760,213Net Assets 2011: $9,857,6552011Assets 2012: $16,543,623Liabilities 2012: $8,980,084Net Assets 2012: $7,563,5392012Assets 2013: $14,548,617Liabilities 2013: $9,419,532Net Assets 2013: $5,129,0852013Assets 2014: $13,115,086Liabilities 2014: $11,368,612Net Assets 2014: $1,746,4742014Assets 2015: $12,680,544Liabilities 2015: $13,570,570Net Assets 2015: -$890,0262015Assets 2016: $10,593,450Liabilities 2016: $14,265,255Net Assets 2016: -$3,671,8052016Assets 2017: $8,403,318Liabilities 2017: $13,773,614Net Assets 2017: -$5,370,2962017Assets 2018: $13,134,230Liabilities 2018: $21,782,308Net Assets 2018: -$8,648,0782018Assets 2019: $12,993,552Liabilities 2019: $22,691,456Net Assets 2019: -$9,697,9042019Assets 2020: $12,163,167Liabilities 2020: $19,780,000Net Assets 2020: -$7,616,8332020Assets 2021: $14,539,377Liabilities 2021: $19,701,815Net Assets 2021: -$5,162,4382021Assets 2022: $13,795,525Liabilities 2022: $13,908,986Net Assets 2022: -$113,4612022Assets 2023: $15,443,478Liabilities 2023: $11,205,212Net Assets 2023: $4,238,2662023Assets 2024: $23,209,059Liabilities 2024: $10,357,566Net Assets 2024: $12,851,4932024

Highlighted filing

2024

Assets$23,209,059
Liabilities$10,357,566
Net Assets$12,851,493

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $25,226,4592010Expenses 2011: $25,143,9972011Expenses 2012: $26,218,9112012Expenses 2013: $27,868,4022013Revenue 2014: $22,476,989Expenses 2014: $25,871,787Net Income 2014: -$3,394,7982014Revenue 2015: $23,535,482Expenses 2015: $26,162,247Net Income 2015: -$2,626,7652015Revenue 2016: $23,923,735Expenses 2016: $26,697,988Net Income 2016: -$2,774,2532016Revenue 2017: $23,168,425Expenses 2017: $24,866,916Net Income 2017: -$1,698,4912017Revenue 2018: $20,541,384Expenses 2018: $24,220,430Net Income 2018: -$3,679,0462018Revenue 2019: $24,117,597Expenses 2019: $25,167,423Net Income 2019: -$1,049,8262019Revenue 2020: $26,988,206Expenses 2020: $24,907,135Net Income 2020: $2,081,0712020Revenue 2021: $33,744,680Expenses 2021: $31,290,285Net Income 2021: $2,454,3952021Revenue 2022: $42,111,803Expenses 2022: $37,062,826Net Income 2022: $5,048,9772022Revenue 2023: $37,816,801Expenses 2023: $33,465,074Net Income 2023: $4,351,7272023Revenue 2024: $45,008,611Expenses 2024: $36,395,384Net Income 2024: $8,613,2272024

Highlighted filing

2024

Revenue$45,008,611
Expenses$36,395,384
Net Income$8,613,227

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$10.4$12.9$45.0$36.4$8.61
2023Detailed filing. Detailed filing data is available for this year.$15.4$11.2$4.24$37.8$33.5$4.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$13.9$0.11$42.1$37.1$5.05
2021Detailed filing. Detailed filing data is available for this year.$14.5$19.7$5.16$33.7$31.3$2.45
2020Detailed filing. Detailed filing data is available for this year.$12.2$19.8$7.62$27.0$24.9$2.08
2019Detailed filing. Detailed filing data is available for this year.$13.0$22.7$9.70$24.1$25.2$1.05
2018Detailed filing. Detailed filing data is available for this year.$13.1$21.8$8.65$20.5$24.2$3.68
2017Detailed filing. Detailed filing data is available for this year.$8.40$13.8$5.37$23.2$24.9$1.70
2016Detailed filing. Detailed filing data is available for this year.$10.6$14.3$3.67$23.9$26.7$2.77
2015Detailed filing. Detailed filing data is available for this year.$12.7$13.6$0.89$23.5$26.2$2.63
2014Detailed filing. Detailed filing data is available for this year.$13.1$11.4$1.75$22.5$25.9$3.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$9.42$5.13$27.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.5$8.98$7.56$26.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$8.76$9.86$25.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.9$9.63$10.3$25.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Nov 1, 2025
Return Version
2023v6.0
Gross Receipts
$45,009,364
Mission and Program Overview

Mission

The james b haggin memorial hospital will maintain a leadership position in efficiently providing quality medical care and health care services to the residents of mercer and surrounding counties. See schedule o for continuation.

To provide acute hospital care to individuals residing within a primary service area of mercer and surrounding counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,937,272$7,278,059▼ $659,213
Accounts Receivable$4,445,297$4,784,030▲ $338,733
Inventories for Sale or Use$800,047$703,782▼ $96,265
Cash and Non-Interest-Bearing Accounts$586,203$496,014▼ $90,189
Prepaid Expenses and Deferred Charges$138,911$152,392▲ $13,481
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$15,443,478$23,209,059▲ $7,765,581
Other Assets Total$1,535,748$9,794,782▲ $8,259,034
Liabilities
Other Liabilities$6,013,614$4,172,689▼ $1,840,925
Accounts Payable and Accrued Expenses$2,405,092$3,717,688▲ $1,312,596
Mortgage Notes Payable Secured by Investment Property$2,786,506$2,467,189▼ $319,317
Total Liabilities$11,205,212$10,357,566▼ $847,646
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,238,266$12,851,493▲ $8,613,227
Total Net Assets Fund Balance$4,238,266$12,851,493▲ $8,613,227
Total Liabilities and Net Assets / Fund Balance$15,443,478$23,209,059▲ $7,765,581

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,593,473$5,363,021$7,956,494
Buildings$3,685,415$3,950,053$7,635,468
Land$826,709-$826,709
Leasehold Improvements$125,244$72,318$197,562
Other Land Buildings$47,218$93,464$140,682
Other Assets Org$9,794,782--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joan DelahouseyCrnaFT$213,911$39,125$253,036
Stacey RiderPharmacistFT$138,264$51,822$190,086
Lynne Warner-lynnHospital AdministratorPT$112,120$60,334$172,454
Susan WheelerPharmacistFT$137,781$26,580$164,361
Kelli GriffinDirector ErFT$98,685$36,649$135,334
Tonya GoodinChief Nursing OfficerFT$106,508$25,129$131,637
Amelia BradshawPharmacistFT$109,448$9,461$118,909
Kay RichardsonBoard Member-$4,950-$4,950
Joetta WickliffeVice-chairPT$4,800-$4,800
James W DunnBoard Member-$4,800-$4,800
Jeremiah Phelps MdMedical Staff PresidentPT$1,500-$1,500
John SettlesSecretary-treasurerPT$1,500-$1,500
Shawn MarkhamChairPT$1,500-$1,500
Jill Ransdell MdMedical Staff Vice-presidentPT$1,350-$1,350
Dennis DavisBoard Member-$1,200-$1,200
Gregory Cobetto DmdBoard Member-$1,200-$1,200

Board Members and Trustees

NameTitle
Daniel MckayPresident & CEO
John B MoseleyBoard Member
Libby MayesAssistant VP Community Engagement
Amanda KinmanCFO
Tammy EnsslinGeneral Counsel
Nicholas SpoonmoreVP Strategic Initiatives
Revenue and Support

Revenue Composition

Contributions and Grants
$253,043
Program Service Revenue
$44,685,762
Investment Income
$-2,467
Other Revenue
$72,273
All Other Contributions
$253,043
Change in Net Assets
$8,613,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,735,300
Salaries, Compensation, and Employee Benefits$17,660,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,084,105$2,209,012-$15,293,117
Fees for Services Other$1,996,709$716,239$0$2,712,948
Depreciation Depletion$1,086,644$343-$1,086,987
Office Expenses$826,194$254,455-$1,080,649
Payroll Taxes$901,617$148,816-$1,050,433
Occupancy$425,350$131,001-$556,351
Pension Plan Contributions$450,932$74,429-$525,361
Other Employee Benefits$422,099$69,670-$491,769
Other Expenses$273,709$84,190-$357,899
Current Officers, Directors, Trustees, and Key Employees$299,404$0$0$299,404
Insurance$161,068$49,607-$210,675
Interest$116,681--$116,681
Conferences and Meetings$20,649$6,359-$27,008
Advertising$17,259$5,315-$22,574
Travel$13,061$4,023-$17,084
Fees for Services Accounting-$5,000-$5,000
Total Functional Expenses$29,683,850$6,711,534$0$36,395,384
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

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Due to Third Parties$4,172,689
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
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6 AND 7A, AND 7B - MEMBERS OF THE ORGANIZATION

Ephraim mcdowell health, inc. Is the sole corporate member of james b. Haggin memorial hospital. Ephriam mcdowell health, inc., a related 501(c)(3) entity, is the parent organization of an integrated healtcare delivery system. Ephraim mcdowell health, inc. Elects board members of james b. Haggin memorial hospital on an annual basis. The bylaws of james b. Haggin memorial hospital require approval of certain transactions by its sole corporate member, ephraim mcdowell health, inc.

Form 990, Part VI, Line 11A PROCESS TO REVIEW FORM 990

Copies of the form 990 are submitted to the full board via email prior to filing.

Form 990, Part VI, Line 12A MONITORING THE CONFLICT OF INTEREST POLICY

Annually, board of directors, senior leadership, and medical staff leaders complete a conflict of interest questionnaire. Completion of the annual questionnaire is coordinated by general counsel and ephraim mcdowell's corporate compliance officer. The completed questionnaires are reviewed by the senior leadership and the corporate compliance officer. The chairman of the board of directors is made aware of conflicts which have been disclosed on annual statements. If conflicts exist, the conflict is disclosed and the individual with the conflict does not participate or vote on activities where a conflict of interest is present.

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

James b. Haggin memorial hospital is part of an integrated healthcare delivery system whose parent is ephraim mcdowell health, inc. Compensation for all affiliates is overseen and coordinated through ephraim mcdowell health, inc. The mercer group, independent consultants, conducted a review and provided market data in 2018 for establishing reasonable compensation of the ceo. For other officers and key employees for the system, the organization also utilized compensation studies. The compensation is approved by the compensation committee of the ephraim mcdowell health, inc. Board of directors. The decision and process is documented by the committee.

Form 990, Part VI, Line 19 MAKING FORMS AVAILABLE TO THE PUBLIC

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

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

Copies of the form 990 are submitted to the full board via email prior to filing.

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

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

Filing and Contact Details

Filer

Filer Name
James B Haggin Memorial Hospital Inc
EIN
61-0510934
Phone
8592392424
Address
464 LINDEN AVENUE, Harrodsburg, KY 40330

Signing Officer

Name
Amanda Kinman
Title
CFO
Phone
8592392424
Signed
2025-11-01
Discuss with paid preparer
Yes

Organization Details

Formed
1913
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
10
Employees
163
Volunteers
10

Preparer

Firm
Forvis Mazars LLP
Address
1222 Demonbreun St Suite 950, Nashville, TN 37203-3357
Preparer
Jeff Smith
Phone
6154549800
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1 ORGANIZATION'S MISSION

Services will meet identified community needs and shall be provided with the highest concern for our patients and their families. These services will be provided at the lowest possible cost. The hosptial will provide adequate facilities, modern equipment, a professionally trained staff, and a qualified medical staff. The health care services may include acute medical and surgical inpatient, outpatient, emergency, health education, health screening, wellness, and rehabilitation. All services will be provided without regard to race, color, creed, religion, age, sex, disability, social, or economic status.

Form 990, Part III, Line 4A PROGRAM SERVICE ACCOMPLISHMENTS

The hospital serves the citizens of mercer county, while patients from surrounding counties also rely on the hospital for their health care needs. Although small, the hospital maintains the same standards of excellence in care and customer service that patients will find at all ephraim mcdowell health facilities. The hospital offers a variety of ephraim mcdowell health system services locally through the facility, including cardiopulmonary, diagnostic, dietary, swing beds, laboratory, rehabilitation, surgical services, wound care clinic, 24-hour emergency care, and durable medical equipment. In fiscal year 2024, outpatient registrations were 33,928 and emergency room services were provided for 8,507 visits. There were 442 surgical procedures, 409 admissions (including swing), and the facility recorded 4,089 total patient days (including observation and swing). In fy 2024, the hospital invested $354,056 in community benefits including financial assistance and means-tested programs. This is above and beyond the hours of volunteer time in leadership roles by emjbhh staff at the local, regional, state and national level.

Form 990, Part V, Line 2A COMMON PAYMASTER

Ephraim mcdowell regional medical center is the common paymaster for james b. Haggin memorial hospital, inc. All salaries and payroll taxes are reported on a consolidated form 941. The ein on the form 941 is 61-0492356.

Financial Statement Notes

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 fin 48 (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.

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IRS990/Desc0EPHRAIM MCDOWELL JAMES B. HAGGIN HOSPITAL (EMJBHH), LOCATED IN HARRODSBURG, KENTUCKY, IS A 25-BED CRITICAL ACCESS HOSPITAL. THE HOSPITAL OFFERS A FULL ARRAY OF HEALTH CARE SERVICES RANGING FROM SURGERY TO DIAGNOSTIC IMAGING. THE HOSPITAL'S EMERGENCY DEPARTMENT IS ALSO RECOGNIZED AS A LEVEL IV TRAUMA CENTER AND THE HOSPITAL NOW HAS PEDIATRIC READY DESIGNATION AND ACUTE STROKE READY DESIGNATION. THE FACILITY IS JOINT COMMISSION ACCREDITED. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
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IRS990/MissionDesc0THE JAMES B HAGGIN MEMORIAL HOSPITAL WILL MAINTAIN A LEADERSHIP POSITION IN EFFICIENTLY PROVIDING QUALITY MEDICAL CARE AND HEALTH CARE SERVICES TO THE RESIDENTS OF MERCER AND SURROUNDING COUNTIES. SEE SCHEDULE O FOR CONTINUATION.
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