Civic Intelligence

Medical Center Ambulance Serviceincorporated

EIN 61-0946210 • 501(c)3 • Madisonville, KY

Profile

To provide advanced and basic life support services on a 24 hour basis to hopkins and webster counties and surrounding areas.

629 Laffoon StreetMadisonville, KY 42431

n/A

Siviq Scores

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

Liabilities / Assets

84th percentile

0.55x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.56x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

25th percentile

-7.1%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

97th percentile

$519,788

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

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

Asset Growth

9th percentile

-22%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

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

Assets

Down

$3,309,057

Down $950,495 (-22%) from 2023

Liabilities

Down

$1,823,706

Down $720,100 (-28%) from 2023

Net Assets

Down

$1,485,351

Down $230,395 (-13%) from 2023

Revenue

Down

$3,260,979

Down $490,732 (-13%) from 2023

Expenses

Down

$3,491,739

Down $231,519 (-6.2%) from 2023

Net Income

Down

-$230,760

Down $259,213 (-911%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,188,582Liabilities 2010: $457,405Net Assets 2010: $1,731,1772010Assets 2011: $2,366,132Liabilities 2011: $428,166Net Assets 2011: $1,937,9662011Assets 2012: $3,059,680Liabilities 2012: $520,317Net Assets 2012: $2,539,3632012Assets 2013: $3,299,245Liabilities 2013: $710,184Net Assets 2013: $2,589,0612013Assets 2014: $3,347,814Liabilities 2014: $776,971Net Assets 2014: $2,570,8432014Assets 2015: $3,511,598Liabilities 2015: $805,524Net Assets 2015: $2,706,0752015Assets 2016: $3,058,882Liabilities 2016: $383,211Net Assets 2016: $2,675,6702016Assets 2017: $2,912,100Liabilities 2017: $474,726Net Assets 2017: $2,437,3742017Assets 2018: $3,095,051Liabilities 2018: $653,172Net Assets 2018: $2,441,8802018Assets 2019: $2,868,774Liabilities 2019: $522,315Net Assets 2019: $2,346,4592019Assets 2020: $2,496,711Liabilities 2020: $467,191Net Assets 2020: $2,029,5202020Assets 2021: $2,497,288Liabilities 2021: $635,340Net Assets 2021: $1,861,9482021Assets 2022: $4,101,258Liabilities 2022: $2,422,291Net Assets 2022: $1,678,9672022Assets 2023: $4,259,552Liabilities 2023: $2,543,806Net Assets 2023: $1,715,7462023Assets 2024: $3,309,057Liabilities 2024: $1,823,706Net Assets 2024: $1,485,3512024

Highlighted filing

2024

Assets$3,309,057
Liabilities$1,823,706
Net Assets$1,485,351

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $3,211,332Expenses 2010: $2,943,547Net Income 2010: $267,7852010Expenses 2011: $3,014,4292011Revenue 2012: $3,500,161Expenses 2012: $2,886,764Net Income 2012: $613,3972012Revenue 2013: $2,861,887Expenses 2013: $2,812,189Net Income 2013: $49,6982013Revenue 2014: $2,931,577Expenses 2014: $2,949,796Net Income 2014: -$18,2192014Revenue 2015: $3,069,222Expenses 2015: $2,933,991Net Income 2015: $135,2312015Revenue 2016: $3,113,620Expenses 2016: $3,143,998Net Income 2016: -$30,3782016Revenue 2017: $2,960,387Expenses 2017: $3,148,683Net Income 2017: -$188,2962017Revenue 2018: $3,071,502Expenses 2018: $3,116,930Net Income 2018: -$45,4282018Revenue 2019: $3,082,665Expenses 2019: $3,178,611Net Income 2019: -$95,9462019Revenue 2020: $2,906,579Expenses 2020: $3,223,518Net Income 2020: -$316,9392020Revenue 2021: $3,434,870Expenses 2021: $3,602,442Net Income 2021: -$167,5722021Revenue 2022: $3,672,118Expenses 2022: $3,846,738Net Income 2022: -$174,6202022Revenue 2023: $3,751,711Expenses 2023: $3,723,258Net Income 2023: $28,4532023Revenue 2024: $3,260,979Expenses 2024: $3,491,739Net Income 2024: -$230,7602024

Highlighted filing

2024

Revenue$3,260,979
Expenses$3,491,739
Net Income-$230,760

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$1.82$1.49$3.26$3.49$0.23
2023Summary only. Only limited summary data is available for this year.$4.26$2.54$1.72$3.75$3.72$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$2.42$1.68$3.67$3.85$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.64$1.86$3.43$3.60$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.47$2.03$2.91$3.22$0.32
2019Summary only. Only limited summary data is available for this year.$2.87$0.52$2.35$3.08$3.18$0.10
2018Summary only. Only limited summary data is available for this year.$3.10$0.65$2.44$3.07$3.12$0.05
2017Summary only. Only limited summary data is available for this year.$2.91$0.47$2.44$2.96$3.15$0.19
2016Summary only. Only limited summary data is available for this year.$3.06$0.38$2.68$3.11$3.14$0.03
2015Summary only. Only limited summary data is available for this year.$3.51$0.81$2.71$3.07$2.93$0.14
2014Summary only. Only limited summary data is available for this year.$3.35$0.78$2.57$2.93$2.95$0.02
2013Summary only. Only limited summary data is available for this year.$3.30$0.71$2.59$2.86$2.81$0.05
2012Summary only. Only limited summary data is available for this year.$3.06$0.52$2.54$3.50$2.89$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.43$1.94$3.01
2010Summary only. Only limited summary data is available for this year.$2.19$0.46$1.73$3.21$2.94$0.27
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$3,672,118
Mission and Program Overview

Mission

To provide advanced and basic life support services on a 24 hour basis to hopkins and webster counties and surrounding areas.

The primary purpose of mcas is to provide advanced and basic life support services on a 24 hour basis to hopkins and webster counties and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,660,542$1,325,781▼ $334,761
Accounts Receivable$561,445$547,963▼ $13,482
Prepaid Expenses and Deferred Charges$103,639$219,494▲ $115,855
Land, Buildings, and Equipment, Net$153,805$32,694▼ $121,111
Inventories for Sale or Use$17,857$21,093▲ $3,236
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,497,288$4,101,258▲ $1,603,970
Other Assets Total$0$1,954,233▲ $1,954,233
Liabilities
Other Liabilities$189,228$2,014,929▲ $1,825,701
Accounts Payable and Accrued Expenses$446,112$407,362▼ $38,750
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$635,340$2,422,291▲ $1,786,951
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,861,948$1,678,967▼ $182,981
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,861,948$1,678,967▼ $182,981
Total Liabilities and Net Assets / Fund Balance$2,497,288$4,101,258▲ $1,603,970

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,694$1,055,947$1,088,641
Leasehold Improvements-$12,028$12,028
Other Assets Org$1,954,233--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jonathan LuckSupervisor Mcas OperationsFT$123,795$123,795
Richard Lee MdVice Chairman / Director-$30,256$30,256

Board Members and Trustees

NameTitle
Jack MorrisChairman / Director
Allen RuddDirector
Mohan Rao MdDirector
Vicki ThomisonDirector
Jerry KelleyDirector / Treasurer
Peter Clemens MdMedical Director
Rob RameySecretary / Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Ambulance Medical BillingBilling Services100 FULTON COURT, Paducah, KY 42001$129,520
Revenue and Support

Revenue Composition

Contributions and Grants
$542,500
Program Service Revenue
$3,027,603
Investment Income
$10,515
Other Revenue
$91,500
Change in Net Assets
$-174,620

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,672,118
Revenue Not Reported on Form 990
$1,301
Total Revenue per Audited Statements
$3,673,419
Total Revenue per Form 990
$3,672,118
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,846,738
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
Fees for Services Other$2,546,307$593,403-$3,139,710
Office Expenses$239,784--$239,784
Depreciation Depletion$204,077--$204,077
Other Expenses$94,335$8,295-$102,630
Insurance$72,394--$72,394
Occupancy$64,191--$64,191
Information Technology$12,140--$12,140
Fees for Services Accounting-$10,500-$10,500
Interest$712--$712
Travel$600--$600
Total Functional Expenses$3,234,540$612,198$0$3,846,738

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,856,400
Expenses per Audited Statements$3,846,738
Total Expenses per Form 990$3,846,738
Expenses Not Reported on Form 990$9,662
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
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
Long Term Financing Lease$1,631,358
Current Financing Lease$203,779
Payable to Baptist Health Madi$179,792
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 15A & 15B

Process of determining compensation -------------------------------------- jonathan luck is the top management official of mcas. He is the operations manager and working supervisor. Luck's compensation is based on his years of service, experience, and training and includes an adjustment for his management responsibilities. A salary survey of area providers was conducted and used to establish his compensation. He is paid by baptist health madisonville. No compensation is paid by mcas.

Form 990, Part VI, Section C, Line 19

Making documents available to the public ------------------------------------------ governing documents, conflict of interest statements, and financial statements are on file in administration. Copies will be made upon request.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy -------------------------------- conflict of interest statements are completed by each board member and officer. The chairman of the board is responsible for being familiar with the statements and identifying existing or contemplated conflicts. Affected parties are required to withdraw from meetings and not vote on such matters.

Form 990, Part VI, Section B, Line 11B

Process used to review form 990 ---------------------------------- a copy of the form 990 is provided to all voting members of the board prior to filing with the irs.

Form 990, Part VI, Section A, Line 8B

Committees ------------------- there are no committees with authority to act on behalf of the governing body.

Filing and Contact Details

Filer

Filer Name
Medical Center Ambulance ServiceIncorporated
EIN
61-0946210
In Care Of
% JERRY KELLY
Phone
2708255201
Address
629 Laffoon Street, Madisonville, KY 42431

Signing Officer

Name
Alisa Coleman
Title
Executive Director
Phone
2708255201
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Morris
Formed
1978
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Forvis Llp
Address
PO BOX 1196, BOWLING GREEN, KY 42102
Preparer
Jeff Smith
Phone
2707810111
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

Employees ---------------- employees of baptist health madisonville are leased to the medical center ambulance service, inc. As a purchased service. Therefore, there are no employees reflected on this line and the related employees salaries and wages and benefits are reflected as a purchased service expense on the statement of functional expenses statement, part ix.

Form 990, Part III, Line 4A

Program service narrative ------------------------- mcas provides service for the county coroner as well as for raids conducted by state, city, and county law enforcement agencies. Mcas also provides medical standby services for physical fitness training tests for the local law enforcement and fire services. Mcas transports county prisoners at no charge to the county. During 2022, mcas performed 5,937 emergency runs, 2,238 non-emergency, and 2,231 other runs. Mcas contributed no cost stand by services at a variety of community events including high school band festivals, local high school and middle school football games, friday night live events, relay for life, hopkins county fair, and many others. Mcas hosted numerous educational events including visiting schools within the counties to conduct first aid and safety demonstrations. Mcas personnel taught cpr classes to the staffs of area dental clinic and physician offices, along with students of local high schools. Several employees serve as advanced cardiac life support instructors for groups of medical professionals.

Form 990 Part IX Line 11G

Description:leased employees/ambulance emp total fees:2926351

Form 990 Part IX Line 11G

Description:purchased services total fees:177653

Form 990 Part IX Line 11G

Description:purchased maintenance total fees:12864

Form 990 Part IX Line 11G

Description:outside professional total fees:2700

Form 990 Part IX Line 11G

Description:locums/physician service total fees:11700

Form 990 Part IX Line 11G

Description:collection expense total fees:8442

Financial Statement Notes

Schedule D, Part X, Line 2

Uncertain tax positions financial accounting standards board (fasb) accounting standards codification topic 740 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribed a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has determined that the company does not have any uncertain tax positions and associated unrecognized benefits that materially impact the financial statements or related disclosures.

Schedule D, Part XI, Line 2D and Part XII, Line 2D

Reconciliation of audit to tax return ------------------------------------- part xi, line 2d bad debt expense netted against revenue per tax return 9,662 part xii, line 2d bad debt expense netted against revenue per tax return 9,662

Raw XML AppendixShowing 400 of 636 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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