Civic Intelligence

Mcdowell Home Health Agency Inc

EIN 61-0715227 • 501(c)3 • Danville, KY

Profile

To provide home health services to the residents of boyle and surrounding counties.

131 Daniel DriveDanville, KY 40422

www.emhealth.org

Siviq Scores

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

Liabilities / Assets

99th percentile

5.34x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

4.26x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

7th percentile

-49%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$909,661

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 37.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,946,034

Up $277,806 (+17%) from 2023

Liabilities

Up

$10,387,689

Up $1,460,593 (+16%) from 2023

Net Assets

Down

-$8,441,655

Down $1,182,787 (-16%) from 2023

Revenue

Up

$2,435,791

Up $311,795 (+15%) from 2023

Expenses

Up

$3,618,578

Up $710,783 (+24%) from 2023

Net Income

Down

-$1,182,787

Down $398,988 (-51%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0M-$10MAssets 2010: $1,298,567Liabilities 2010: $200,270Net Assets 2010: $1,098,2972010Assets 2011: $1,470,479Liabilities 2011: $405,619Net Assets 2011: $1,064,8602011Assets 2012: $981,073Liabilities 2012: $455,711Net Assets 2012: $525,3622012Assets 2013: $846,063Liabilities 2013: $589,699Net Assets 2013: $256,3642013Assets 2014: $795,154Liabilities 2014: $759,757Net Assets 2014: $35,3972014Assets 2015: $1,084,278Liabilities 2015: $1,170,040Net Assets 2015: -$85,7622015Assets 2016: $1,487,984Liabilities 2016: $2,903,127Net Assets 2016: -$1,415,1432016Assets 2017: $1,321,227Liabilities 2017: $3,815,993Net Assets 2017: -$2,494,7662017Assets 2018: $1,403,541Liabilities 2018: $4,751,947Net Assets 2018: -$3,348,4062018Assets 2019: $1,792,020Liabilities 2019: $5,656,361Net Assets 2019: -$3,864,3412019Assets 2020: $1,443,469Liabilities 2020: $6,205,412Net Assets 2020: -$4,761,9432020Assets 2021: $1,501,776Liabilities 2021: $7,039,004Net Assets 2021: -$5,537,2282021Assets 2022: $1,504,224Liabilities 2022: $7,979,290Net Assets 2022: -$6,475,0662022Assets 2023: $1,668,228Liabilities 2023: $8,927,096Net Assets 2023: -$7,258,8682023Assets 2024: $1,946,034Liabilities 2024: $10,387,689Net Assets 2024: -$8,441,6552024

Highlighted filing

2024

Assets$1,946,034
Liabilities$10,387,689
Net Assets-$8,441,655

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $3,064,8262010Expenses 2011: $3,155,5582011Expenses 2012: $3,123,8452012Expenses 2013: $3,070,6192013Revenue 2014: $2,850,981Expenses 2014: $2,921,948Net Income 2014: -$70,9672014Revenue 2015: $2,181,008Expenses 2015: $2,297,197Net Income 2015: -$116,1892015Revenue 2016: $1,882,937Expenses 2016: $3,088,080Net Income 2016: -$1,205,1432016Revenue 2017: $2,348,994Expenses 2017: $3,428,615Net Income 2017: -$1,079,6212017Revenue 2018: $2,582,723Expenses 2018: $3,436,363Net Income 2018: -$853,6402018Revenue 2019: $3,295,348Expenses 2019: $3,811,283Net Income 2019: -$515,9352019Revenue 2020: $2,632,854Expenses 2020: $3,530,456Net Income 2020: -$897,6022020Revenue 2021: $2,723,352Expenses 2021: $3,498,637Net Income 2021: -$775,2852021Revenue 2022: $2,349,608Expenses 2022: $3,287,446Net Income 2022: -$937,8382022Revenue 2023: $2,123,996Expenses 2023: $2,907,795Net Income 2023: -$783,7992023Revenue 2024: $2,435,791Expenses 2024: $3,618,578Net Income 2024: -$1,182,7872024

Highlighted filing

2024

Revenue$2,435,791
Expenses$3,618,578
Net Income-$1,182,787

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$10.4$8.44$2.44$3.62$1.18
2023Detailed filing. Detailed filing data is available for this year.$1.67$8.93$7.26$2.12$2.91$0.78
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$7.98$6.48$2.35$3.29$0.94
2021Detailed filing. Detailed filing data is available for this year.$1.50$7.04$5.54$2.72$3.50$0.78
2020Detailed filing. Detailed filing data is available for this year.$1.44$6.21$4.76$2.63$3.53$0.90
2019Detailed filing. Detailed filing data is available for this year.$1.79$5.66$3.86$3.30$3.81$0.52
2018Detailed filing. Detailed filing data is available for this year.$1.40$4.75$3.35$2.58$3.44$0.85
2017Detailed filing. Detailed filing data is available for this year.$1.32$3.82$2.49$2.35$3.43$1.08
2016Detailed filing. Detailed filing data is available for this year.$1.49$2.90$1.42$1.88$3.09$1.21
2015Detailed filing. Detailed filing data is available for this year.$1.08$1.17$0.09$2.18$2.30$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.76$0.04$2.85$2.92$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.59$0.26$3.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.46$0.53$3.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.41$1.06$3.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.20$1.10$3.06
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
$2,435,791
Mission and Program Overview

Mission

To provide home health services to the residents of boyle and surrounding counties.

To provide compassionate home healthcare services to our patients and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$692,501$922,130▲ $229,629
Intangible Assets$662,412$662,412→ $0
Land, Buildings, and Equipment, Net$282,278$305,814▲ $23,536
Prepaid Expenses and Deferred Charges-$40,876-
Cash and Non-Interest-Bearing Accounts$18,962$0▼ $18,962
Inventories for Sale or Use$12,075$14,802▲ $2,727
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$1,668,228$1,946,034▲ $277,806
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$8,924,685$10,372,564▲ $1,447,879
Accounts Payable and Accrued Expenses$2,411$15,125▲ $12,714
Total Liabilities$8,927,096$10,387,689▲ $1,460,593
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-7,258,868$-8,441,655▼ $1,182,787
Total Net Assets Fund Balance$-7,258,868$-8,441,655▼ $1,182,787
Total Liabilities and Net Assets / Fund Balance$1,668,228$1,946,034▲ $277,806

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$272,977$147,105$420,082
Equipment$12,837$37,036$49,873
Land$20,000-$20,000
Compensation and Service Providers

Employees

NameTitleOtherTotal
Rebecca Chatham MdMedical Staff President$12,800$12,800
Eric Guerrant MdVice Chair$7,300$7,300
Kay RichardsonEm Health Care Foundation Chair$4,950$4,950
James DunnBoard Member$4,800$4,800
Joetta WickliffeBoard Member$4,800$4,800
Chris WhitworthBoard Member$4,500$4,500
Eric CaldwellBoard Member$4,350$4,350
Linda TillmanBoard Member$4,050$4,050
David GrigsonTreasurer$3,300$3,300
Julian GanderChair$3,300$3,300
Tiffany YeastSecretary$3,300$3,300
Jeremy Tarter MdBoard Member$3,300$3,300
Mike W TaylorBoard Member$3,300$3,300
Scott BottomsBoard Member$3,300$3,300
Thomas HagerBoard Member$3,300$3,300
David Montgomery MdMedical Staff Vice President$750$750

Board Members and Trustees

NameTitle
Daniel MckayPresident & CEO
Brian Ellis MdBoard Member
Shawn MarkhamBoard Member
Libby MayesAsst. VP Community Engagement
Amanda KinmanCFO
Tammy EnsslinChief Legal Officer
Nicholas SpoonmoreVP Strategic Initiatives
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,435,791
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,182,787

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,435,791
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,435,791
Total Revenue per Form 990
$2,435,791
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,503,828
Other Expenses$1,114,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,328,865--$2,328,865
Office Expenses$222,040--$222,040
Payroll Taxes$174,963--$174,963
Fees for Services Other$54,803$0$0$54,803
Occupancy$51,776--$51,776
Insurance$32,898--$32,898
Depreciation Depletion$24,928--$24,928
Travel$21,191--$21,191
Other Expenses$13,380--$13,380
Conferences and Meetings$3,096--$3,096
Advertising$815--$815
Total Functional Expenses$3,618,578$0$0$3,618,578

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,618,578
Total Expenses per Audited Statements$3,618,578
Total Expenses per Form 990$3,618,578
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
Insider Transactions and Loans

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
Due to Related Party$10,370,615
Checks in Excess of Bank Balance$1,949
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
No
Management duties delegated
No

Governance Explanations

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

Mcdowell home health agency, inc. Is part of an integrated healthcare delivery system whose parent is ephraim mcdowell, 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 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 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 12C 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 questionnaire 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 19 Required documents available to the public

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

Filing and Contact Details

Filer

Filer Name
Mcdowell Home Health Agency Inc
EIN
61-0715227
Phone
8592368946
Address
131 DANIEL DRIVE, DANVILLE, KY 40422

Signing Officer

Name
Amanda Kinman
Title
CFO
Phone
8592391000
Signed
2025-11-01
Discuss with paid preparer
Yes

Organization Details

Formed
1971
Legal Domicile
Ky
Voting Board Members
19
Independent Board Members
17
Employees
40
Volunteers
0

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 III, Line 4A 4A PROGRAM SERVICE ACCOMPLISHMENTS

On average in 2024 mcdowell home health provided services to 198 patients per month, which is an increase from 172 patients per month in 2023. In total, mcdowell home health served 1,272 patients in 2024. Ephraim mcdowell health acquired the home health agency in march of 2015 to add to the broad variety of healthcare services offered by the organization. Mcdowell home health has contributed to ephraim mcdowell health's long standing programmatic efforts by continuing skilled services in the home once a patient departs from the hospital or clinic setting. Mcdowell home health strives to reduce both hospital emergency room visits as well as hospital readmissions for high risk patients with acute and chronic conditions. Mcdowell home health agency goals include promoting patient and family education to self-manage their disease process, improving each patient's quality of life and decreasing healthcare costs to patients and inpatient settings by avoiding readmissions and emergency department visits. Skilled services are organized in four different disciplines including nursing, physical, occupational and speech therapy. The agency also offers social work and home health nursing aide services to complement the skilled disciplines. Each of these disciplines work together to take a multidisciplinary approach to the care of patients in order to provide a well-rounded treatment plan.

Form 990, Part III, Line 4A NURSING

Nursing care is provided by registered nurses and licensed practical nurses. Nursing services at mcdowell home health focus on disease-specific care and teaching. Nurses manage and oversee patients' medications, injections and iv infusions. Nursing care also assists patients with foley catheters, ostomy care and wound management. In 2024 nurses completed an estimated 9,724 visits, which is an increase from 8,723 visits in 2023.

Form 990, Part III, Line 4A PHYSICAL THERAPY

Physical therapy is provided by physical therapists and physical therapy assistants. Physical therapy focuses on gait training, strength training, and increasing range of motion, mobility, balance training, pain management, home exercise programs, and safe patient transfers with caregiver training. Physical therapy also focuses on patients with joint replacement and orthotic equipment. In 2024 mcdowell home health performed an estimated 7,689 visits in our service areas, which is an increase from 5,408 visits in 2023.

Form 990, Part III, Line 4A OCCUPATIONAL THERAPY

Occupational therapy focuses on functional mobility and balance, education on safe use of adaptive equipment, upper extremity joint strength/mobility, energy conservation techniques, cognitive and problem solving awareness, home modification for safety, safe patient positioning and pain management. In 2024 the occupational therapy team performed an estimated 2,090 visits, which is an increase from 1,617 visits in 2023.

Form 990, Part III, Line 4A SPEECH THERAPY

Speech therapists in home health work with patients on comprehension, reading, writing, voice/speech production, functional respiration, cognition, swallowing and diet modification/feeding modifications. In 2024 speech therapists performed an estimated 138 visits, which is a decrease from 210 visits in 2023.

Form 990, Part III, Line 4A MEDICAL SOCIAL WORK

Medical social workers in home health work with clients to assess the full range of their needs and help them access the services and resources to improve their quality of life. For the calendar year 2024, mcdowell home health performed an estimated 129 visits in our service areas, which is an increase from 0 visits in 2023. In 2023, the agency did not have a medical social worker available to perform visits.

Form 990, Part III, Line 4A HOME HEALTH AIDES

Home health aides assist patients with personal care services related to activities of daily living such as bathing and dressing. All aide services are performed under the direction of a registered nurse or occupational therapist. The home aides completed an estimated 210 visits with patients in 2024, compared to 210 visits in 2023. Members of the clinical team at mcdowell home health participate in yearly education and competency checks in order to maintain the skill set required for each discipline. In addition, the clinical team works closely with wound nurses, cardiac nurses, vascular access nurses and physicians within the ephraim mcdowell health system to remain up-to-date on patient care changes and strengthen the continuity of care within our system. In 2024 mcdowell home health maintained an estimated 2.5 out of 5 stars in the agency's medicare home health compare ratings. Mcdowell home health continues to track and report patient satisfaction scores as required by the home health consumer assessment of healthcare providers and systems (hhcahps). Throughout 2024 the hhcahps score for mcdowell home health maintained scores above the national average at an estimated 90% overall rating. On medicare compare mcdowell home health has a patient satisfaction score of 4 out of 5 stars. Mcdowell home health's primary payer source changed to medicare replacement plans in 2024 with clinicians providing home health services to an estimated 625 of these medicare-eligible recipients. Mcdowell home health serviced approximately 114 medicaid patients, 381 traditional medicare patients and an estimated 135 patients who had a private insurance payment source also in 2024. There were a total of 1,272 patients served by mcdowell home health in 2024, which is an increase from 1,020 in 2023. Mcdowell home health, in collaboration with a physician, provides a wide variety of services to patients who are homebound and/or have an acute illness making it a taxing effort for them to seek care outside of their home setting.

Form 990, Part V, Line 2A COMMON PAYMASTER

Ephraim mcdowell regional medical center is the common paymaster for mcdowell home health agency, inc. All salaries and payroll taxes are reported on a consolidated form 941. The ein on the form 941 is 61-0492356.

Schedule A, Part I, Line 3

Mcdowell home health is not a licensed hospital facility, therefore no schedule h has been prepared and audited financial statements are not required to be attached to the form 990.

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 fin48 (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/Desc0MCDOWELL HOME HEALTH, THE AREA'S MOST EXPERIENCED AGENCY, PROVIDES QUALITY CONVENIENT HEALTH CARE TO PATIENTS IN THE COMFORT OF THEIR HOME. MCDOWELL HOME HEALTH DELIVERS HOSPITAL QUALITY NURSING, PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY, AND NURSING AIDE CARE. CLINICAL SERVICES ARE AVAILABLE 24 HOURS A DAY, 7 DAYS PER WEEK. MCDOWELL HOME HEALTH IS A MEDICARE AND MEDICAID CERTIFIED AGENCY THAT PROVIDES SERVICES IN 8 COUNTIES INCLUDING: BOYLE, MERCER, GARRARD, LINCOLN, CASEY, MARION, WASHINGTON AND ANDERSON COUNTIES. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
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