Civic Intelligence

Big Sandy Health Care Inc

EIN 61-0849776 • 501(c)3 • Prestonsburg, KY

Profile

Charitable mission: big sandy health care (bshc) is organized as a nonprofit corporation and an exempt entity under irc section 501(c)(3).bshc operates exclusivly for the charitable purpose of providing primary health care services to a large number of low-income and uninsured persons through its five primary care centers in rural, southeastern kentucky. Bshc's primary service area is comprised on floyd, johnson, magoffin, martin and pike counties. The area is rural and economically distressed. A disproptionate number of people have no health insurnace and the region's medicaid eligibility is high compared to state and national averages. In this context, bshc offers charitable health care to low-income and uninsured persons. As part of its commitment to its charitable mission, bshc has instituted a charity program for uninsured patients who receive services at its facilities. This program provides financial relief to persons who qualify based on a comparison of their financial resource

1709 KY Route 321 3Prestonsburg, KY 41653

www.bshc.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.12x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.10x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

44th percentile

2.3%

Higher net margin than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$813,113

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

43rd percentile

3.2%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-8.7%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$41,244,713

Up $1,263,501 (+3.2%) from 2024

Liabilities

Up

$4,939,751

Up $180,971 (+3.8%) from 2024

Net Assets

Up

$36,304,962

Up $1,082,530 (+3.1%) from 2024

Revenue

Down

$47,242,199

Down $4,484,688 (-8.7%) from 2024

Expenses

Up

$46,159,669

Up $3,175,444 (+7.4%) from 2024

Net Income

Down

$1,082,530

Down $7,660,132 (-88%) from 2024

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $4,966,620Liabilities 2010: $2,963,623Net Assets 2010: $2,002,9972010Assets 2011: $3,764,896Liabilities 2011: $1,748,586Net Assets 2011: $2,016,3102011Assets 2012: $3,777,723Liabilities 2012: $1,559,962Net Assets 2012: $2,217,7612012Assets 2013: $4,135,026Liabilities 2013: $1,615,734Net Assets 2013: $2,519,2922013Assets 2014: $5,101,814Liabilities 2014: $2,288,506Net Assets 2014: $2,813,3082014Assets 2015: $6,257,148Liabilities 2015: $2,489,024Net Assets 2015: $3,768,1242015Assets 2016: $8,456,214Liabilities 2016: $1,916,728Net Assets 2016: $6,539,4862016Assets 2017: $11,631,170Liabilities 2017: $2,783,236Net Assets 2017: $8,847,9342017Assets 2018: $13,667,839Liabilities 2018: $3,444,443Net Assets 2018: $10,223,3962018Assets 2019: $15,895,032Liabilities 2019: $3,693,418Net Assets 2019: $12,201,6142019Assets 2020: $17,612,666Liabilities 2020: $3,311,217Net Assets 2020: $14,301,4492020Assets 2021: $23,648,267Liabilities 2021: $6,563,627Net Assets 2021: $17,084,6402021Assets 2022: $26,374,341Liabilities 2022: $3,357,305Net Assets 2022: $23,017,0362022Assets 2023: $31,401,490Liabilities 2023: $4,921,720Net Assets 2023: $26,479,7702023Assets 2024: $39,981,212Liabilities 2024: $4,758,780Net Assets 2024: $35,222,4322024Assets 2025: $41,244,713Liabilities 2025: $4,939,751Net Assets 2025: $36,304,9622025

Highlighted filing

2025

Assets$41,244,713
Liabilities$4,939,751
Net Assets$36,304,962

Operations Trend

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

$60M$40M$20M$0Expenses 2010: $8,952,2962010Expenses 2011: $9,412,7812011Expenses 2012: $9,690,9122012Revenue 2013: $11,183,473Expenses 2013: $10,881,942Net Income 2013: $301,5312013Revenue 2014: $11,521,132Expenses 2014: $11,227,116Net Income 2014: $294,0162014Revenue 2015: $13,758,924Expenses 2015: $12,804,108Net Income 2015: $954,8162015Revenue 2016: $17,577,512Expenses 2016: $14,806,150Net Income 2016: $2,771,3622016Revenue 2017: $19,467,904Expenses 2017: $17,159,456Net Income 2017: $2,308,4482017Revenue 2018: $21,446,033Expenses 2018: $20,070,571Net Income 2018: $1,375,4622018Revenue 2019: $24,973,263Expenses 2019: $22,995,045Net Income 2019: $1,978,2182019Revenue 2020: $29,072,377Expenses 2020: $26,972,542Net Income 2020: $2,099,8352020Revenue 2021: $31,641,983Expenses 2021: $28,858,792Net Income 2021: $2,783,1912021Revenue 2022: $40,449,494Expenses 2022: $34,517,098Net Income 2022: $5,932,3962022Revenue 2023: $41,871,427Expenses 2023: $38,408,693Net Income 2023: $3,462,7342023Revenue 2024: $51,726,887Expenses 2024: $42,984,225Net Income 2024: $8,742,6622024Revenue 2025: $47,242,199Expenses 2025: $46,159,669Net Income 2025: $1,082,5302025

Highlighted filing

2025

Revenue$47,242,199
Expenses$46,159,669
Net Income$1,082,530

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.2$4.94$36.3$47.2$46.2$1.08
2024Summary only. Only limited summary data is available for this year.$40.0$4.76$35.2$51.7$43.0$8.74
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.4$4.92$26.5$41.9$38.4$3.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.4$3.36$23.0$40.4$34.5$5.93
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$6.56$17.1$31.6$28.9$2.78
2020Summary only. Only limited summary data is available for this year.$17.6$3.31$14.3$29.1$27.0$2.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.9$3.69$12.2$25.0$23.0$1.98
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.7$3.44$10.2$21.4$20.1$1.38
2017Summary only. Only limited summary data is available for this year.$11.6$2.78$8.85$19.5$17.2$2.31
2016Summary only. Only limited summary data is available for this year.$8.46$1.92$6.54$17.6$14.8$2.77
2015Detailed filing. Detailed filing data is available for this year.$6.26$2.49$3.77$13.8$12.8$0.95
2014Detailed filing. Detailed filing data is available for this year.$5.10$2.29$2.81$11.5$11.2$0.29
2013Summary only. Only limited summary data is available for this year.$4.14$1.62$2.52$11.2$10.9$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.78$1.56$2.22$9.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.75$2.02$9.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$2.96$2.00$8.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Jun 18, 2025
Return Version
2024v5.0
Gross Receipts
$47,242,199
Mission and Program Overview

Mission

Big sandy health care (bshc) is organized as a nonprofit corporation and an exempt entity under irc section 501(c)(3). Bshc operates exclusively for the charitable purpose of providing primary health care services to a large number of low-income and uninsured persons through its seven primary care centers in rural, southeastern kentucky. Bshc's primary service area is comprised in floyd, johnson, magoffin, martin, and pike counties. The area is rural and economically distressed. A disproportionate number of people have no health insurance, and the region's medicaid eligibility is high compared to state and national averages. In this context, bshc offers charitable health care to low-income and uninsured persons as part of its commitment to its charitable mission, bshc has instituted a charity program for uninsured patients who receive services at its facilities. This program provides financial relief to persons who qualify based on a comparison of their financial resources and/or incom

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,774,468$22,077,352▲ $1,302,884
Land, Buildings, and Equipment, Net$11,579,268$12,866,506▲ $1,287,238
Accounts Receivable$4,168,420$2,449,330▼ $1,719,090
Inventories for Sale or Use$1,008,617$1,023,615▲ $14,998
Pledges and Grants Receivable$446,550$683,688▲ $237,138
Prepaid Expenses and Deferred Charges$621,656$605,702▼ $15,954
Total Assets$39,981,212$41,244,713▲ $1,263,501
Other Assets Total$1,382,233$1,538,520▲ $156,287
Liabilities
Accounts Payable and Accrued Expenses$2,906,114$2,948,025▲ $41,911
Other Liabilities$1,407,865$1,588,628▲ $180,763
Mortgage Notes Payable Secured by Investment Property$444,801$403,098▼ $41,703
Total Liabilities$4,758,780$4,939,751▲ $180,971
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,757,089$35,594,565▲ $837,476
Net Assets With Donor Restrictions$465,343$710,397▲ $245,054
Total Net Assets Fund Balance$35,222,432$36,304,962▲ $1,082,530
Total Liabilities and Net Assets / Fund Balance$39,981,212$41,244,713▲ $1,263,501

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,001,027$3,829,943$9,830,970
Buildings$4,232,394$2,287,891$6,520,285
Land$958,453-$958,453
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Dr Sammie GibsonDoctor$810,113$3,000$813,113
Dr Jeremy ParsonsDoctor$473,730$3,000$476,730
Dr Jack KendrickDoctor$460,289$3,000$460,289
Dr Lesley DotsonDoctor$444,951$3,000$447,951
Dr Tiffany MillsDoctor$324,360$3,000$327,360
Boyce Dean ShofnerFormer CEO$317,200$3,000$320,200
James HeraldCEO$186,314-$186,314
Justin CraceCOO$167,296$3,000$170,296

Board Members and Trustees

NameTitle
Amy SmithPresident
Bobby HaleDirector
Gregory NapierDirector
JAMES O'BRIENDirector
Joann ArnettDirector
Kathy HembreeDirector
Kimberly DanielsDirector
Leslie BaileyDirector
Linda MartinDirector
Martha EllisDirector
Melissa TurnerDirector
Mike PraterDirector
Mike ShoemakerDirector
Roy ConleyDirector
Surekha MaddiwarDirector
Thomas CallahanDirector
Tina TerryDirector
Will Lindsey JrDirector
Vickie DeskinsSecretary
Kathy TrimbleTreasurer
Mary McmastersVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Rising Sun Developing CompanyConstruction2555 PALUMBO DRIVE STE 110, Lexington, KY 40509$1,306,345
Dr Randy ForehandMedical Service312 POND ST, Pounding Mill, VA 24637$400,748
-Medical Service668 CEDAR CREEK, Pikeville, KY 41501$329,882
Revenue and Support

Revenue Composition

Contributions and Grants
$6,946,087
Program Service Revenue
$39,457,798
Investment Income
$838,314
Other Revenue
$0
Change in Net Assets
$1,082,530

Audited Revenue Reconciliation

Revenue per Audited Statements
$47,242,199
Total Revenue per Audited Statements
$47,242,199
Total Revenue per Form 990
$47,242,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$30,864,888
Other Expenses$15,294,781
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,378,862$4,321,613-$24,700,475
Other Employee Benefits$2,622,414$616,644-$3,239,058
Fees for Services Other$1,725,500$123,081-$1,848,581
Payroll Taxes$1,409,320$396,239-$1,805,559
Office Expenses$360,745$595,527-$956,272
Depreciation Depletion$594,172$147,935-$742,107
Current Officers, Directors, Trustees, and Key Employees-$670,810-$670,810
Other Expenses$352,627$178,841-$531,468
Pension Plan Contributions$347,330$101,656-$448,986
Occupancy$245,995$116,818-$362,813
Insurance$131$241,267-$241,398
Travel$117,371$105,056-$222,427
Advertising$61,610$75,444-$137,054
All Other Expenses$29,274$28,736-$58,010
Interest$19,141--$19,141
Total Functional Expenses$37,929,060$8,230,609$0$46,159,669

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$46,159,669
Total Expenses per Audited Statements$46,159,669
Total Expenses per Form 990$46,159,669
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Leases$1,588,628
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Upon its receipt from the accounting firm, bshc sent its form 990 electronically to all members of its board of directors for review. During its regular meeting on june 26, 2023, the finance committee of the bshc board of directors reviewed and approved the organization's form 990 for fiscal year ended january 31, 2023.

Form 990, Page 6, Part VI, Line 12C

During a regular meeting of the bshc board of directors on may 24, 2021 james herald, esq. Bshc's general counsel, reviewed the organization's conflict of interest policy. Subsequently, each director and key employee completed a statement designed to reveal any conflicts of interest.

Form 990, Page 6, Part VI, Line 18

During the tax year, bshc's governing documents, conflict of interest policy and financial statemetns were available to the public upon request at the organization's administrative office.

Form 990, Page 6, Part VI, Line 19

During the tax year, bshc's governing documents, conflict of interest policy and financial statements were available to the public upon request at the organization's administrative office.

Filing and Contact Details

Filer

Filer Name
Big Sandy Health Care Inc
EIN
61-0849776
Phone
6068868546
Address
1709 KY ROUTE 321 3, PRESTONSBURG, KY 41653

Signing Officer

Name
James Herald
Title
CEO
Phone
6068868546
Signed
2025-06-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Herald
Formed
1974
Legal Domicile
Ky
Voting Board Members
20
Independent Board Members
20
Employees
412

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
1200 CORPORATE COURT PO BOX 990, ASHLAND, KY 41105-0990
Preparer
Lori F Dearfield CPA
Phone
6063291811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Charitable mission: big sandy health care (bshc) is organized as a nonprofit corporation and an exempt entity under irc section 501(c)(3).bshc operates exclusivly for the charitable purpose of providing primary health care services to a large number of low-income and uninsured persons through its seven primary care centers in rural, southeastern kentucky. Bshc's primary service area is comprised in floyd, johnson, magoffin, martin and pike counties. The area is rural and economically distressed. A disproportionate number of people have no health insurance and the region's medicaid eligibility is high compared to state and national averages. In this context, bshc offers charitable health care to low-income and uninsured persons. As part of its commitment to its charitable mission, bshc has instituted a charity discount program for patients whose household incomes fall below 200 percent of the federal poverty guidelines. During fiscal year ended january 31, 2025, bshc provided charity discounts of approximately 531,931 to approximately 10% of its over 28,000 patients. Bshc management believes that charity discounts for services is the most important indicator of its fulfillment of its charitable purpose and, therefore, fully discloses this information in addition to its charitable mission. Bshc is committed to strict adherence to all of the requirements 501(c)(3) organizations. Pursuant to these requirements, bshc ensures that none of its earnings inure to any private director or other individual. Bshc makes no attempt to influence legislation in any substantial way. Furthermore, bshc does not participate in campaign activity for or against any political office.

Form 990, Page 2, Part III, Line 4A

Primary health care services big sandy health care, inc. (bshc) operates ten community health care sites in eastern kentucky. Through these sites, bshc provides a wide array of primary health care services, including medical, dental, vision, behavioral health, pharmacy, diagnostic x-ray, medical laboratory, podiatry, and optometry services. In addition to services provided in its health center sites, bshc provides services in hospitals, nursing homes and schools. During the fiscal year ended january 31, 2025, bshc provided services to over 28,000 unduplicated individuals. Bshc provides services to any resident in the region it serves, but especially attracts low-income and uninsured persons. Bshc provides significant amounts of charity services for these persons.

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken and has concluded that as of january 31, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2022.

Raw XML AppendixShowing 400 of 605 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/ActivityOrMissionDesc0BIG SANDY HEALTH CARE (BSHC) IS ORGANIZED AS A NONPROFIT CORPORATION AND AN EXEMPT ENTITY UNDER IRC SECTION 501(C)(3). BSHC OPERATES EXCLUSIVELY FOR THE CHARITABLE PURPOSE OF PROVIDING PRIMARY HEALTH CARE SERVICES TO A LARGE NUMBER OF LOW-INCOME AND UNINSURED PERSONS THROUGH ITS SEVEN PRIMARY CARE CENTERS IN RURAL, SOUTHEASTERN KENTUCKY. BSHC'S PRIMARY SERVICE AREA IS COMPRISED IN FLOYD, JOHNSON, MAGOFFIN, MARTIN, AND PIKE COUNTIES. THE AREA IS RURAL AND ECONOMICALLY DISTRESSED. A DISPROPORTIONATE NUMBER OF PEOPLE HAVE NO HEALTH INSURANCE, AND THE REGION'S MEDICAID ELIGIBILITY IS HIGH COMPARED TO STATE AND NATIONAL AVERAGES. IN THIS CONTEXT, BSHC OFFERS CHARITABLE HEALTH CARE TO LOW-INCOME AND UNINSURED PERSONS AS PART OF ITS COMMITMENT TO ITS CHARITABLE MISSION, BSHC HAS INSTITUTED A CHARITY PROGRAM FOR UNINSURED PATIENTS WHO RECEIVE SERVICES AT ITS FACILITIES. THIS PROGRAM PROVIDES FINANCIAL RELIEF TO PERSONS WHO QUALIFY BASED ON A COMPARISON OF THEIR FINANCIAL RESOURCES AND/OR INCOM
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IRS990/Desc0PRIMARY HEALTH CARE SERVICES BIG SANDY HEALTH CARE, INC. (BSHC) OPERATES TEN COMMUNITY HEALTH CARE SITES IN EASTERN KENTUCKY. THROUGH THESE SITES, BSHC PROVIDES A WIDE ARRAY OF PRIMARY HEALTH CARE SERVICES, INCLUDING MEDICAL, DENTAL, VISION, BEHAVIORAL HEALTH, PHARMACY, DIAGNOSTIC X-RAY, MEDICAL LABORATORY, PODIATRY, AND OPTOMETRY SERVICES. IN ADDITION TO SERVICES PROVIDED IN ITS HEALTH CENTER SITES, BSHC PROVIDES SERVICES IN HOSPITALS, NURSING HOMES AND SCHOOLS. DURING THE FISCAL YEAR ENDED JANUARY 31, 2025, BSHC PROVIDED SERVICES TO OVER 28,000 UNDUPLICATED INDIVIDUALS. BSHC PROVIDES SERVICES TO ANY RESIDENT IN THE REGION IT SERVES, BUT ESPECIALLY ATTRACTS LOW-INCOME AND UNINSURED PERSONS. BSHC PROVIDES SIGNIFICANT AMOUNTS OF CHARITY SERVICES FOR THESE PERSONS.
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