Clark County Hospital Services Corporation

EIN 88-0770775 • 501(c)3 • Columbus, OH

Columbus, OH

Siviq Scores

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

0.80x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

0.55x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

-2.3%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

$6,546,210

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

132%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

101%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets86th percentile

Assets

$42,048,563

Up $23,891,876 (+132%) from 2023

Liabilities

$33,684,130

Up $33,332,869 (+9489%) from 2023

Net Assets

Down

$8,364,433

Down $9,440,993 (-53%) from 2023

Operations

Liabilities / Revenue63rd percentile Net Margin26th percentile

Revenue

$61,292,359

Up $30,726,632 (+101%) from 2023

Expenses

$62,706,393

Up $31,318,640 (+100%) from 2023

Net Income

Down

-$1,414,034

Down $592,008 (-72%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

Highlighted filing

2024

Assets$42,048,563

Liabilities$33,684,130

Net Assets$8,364,433

Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

Highlighted filing

2024

Revenue$61,292,359

Expenses$62,706,393

Net Income-$1,414,034

Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $42,048,563
Liabilities: $33,684,130
Net assets: $8,364,433
Revenue: $61,292,359
Expenses: $62,706,393
Net income: -$1,414,034

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$42.0	$33.7	$8.36	$61.3	$62.7	$1.41
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$18.2	$0.35	$17.8	$30.6	$31.4	$0.82

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 12, 2025
Return Version: 2024v5.1
Gross Receipts: $61,292,359

Mission and Program Overview

Mission

To provide health care services, including but not limited to hospital services in clark county, ohio and to further the charitable purpose of ohiohealth corporation.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Investments Program Related	$17,824,580	-	-
Cap Stk Tr Prin Current Funds	$17,805,426	-	-
Rtn Earn Endowment Incm Other Fnds	-	$8,364,433	-
Land, Buildings, and Equipment, Net	-	$5,393,883	-
Accounts Receivable	$332,107	$4,935,963	▲ $4,603,856
Cash and Non-Interest-Bearing Accounts	-	$3,012,552	-
Inventories for Sale or Use	-	$2,020,064	-
Prepaid Expenses and Deferred Charges	-	$765,749	-
Other Notes and Loans Receivable, Net	-	$223,020	-
Receivable From Disqualified Prsn	-	$0	-
Receivables From Officers Etc	-	$0	-
Investments Other Securities	$0	-	-
Loans From Officers Directors	-	$0	-
Total Assets	$18,156,687	$42,048,563	▲ $23,891,876
Other Assets Total	$0	$25,697,332	▲ $25,697,332
Liabilities
Other Liabilities	$0	$27,246,751	▲ $27,246,751
Accounts Payable and Accrued Expenses	$351,261	$6,064,800	▲ $5,713,539
Unsecured Notes Loans Payable	-	$372,579	-
Total Liabilities	$351,261	$33,684,130	▲ $33,332,869
Net Assets / Fund Balance
Total Net Assets Fund Balance	$17,805,426	$8,364,433	▼ $9,440,993
Total Liabilities and Net Assets / Fund Balance	$18,156,687	$42,048,563	▲ $23,891,876

Asset Categories

Asset	Book Value	Depreciation	Basis
Equipment	$4,178,233	$20,116,097	$24,294,330
Leasehold Improvements	$1,215,650	$1,142,137	$2,357,787
Other Assets Org	$25,697,332	-	-

Compensation and Service Providers

Top Officer Pay100th percentile

Board Members and Trustees

Name	Title
Cercek J Robert	Board Chair (END 12/19/2024)
Markovich Stephen E MD	CEO/President/Board (START 12/20/2024)
Dean Elaine	President/director (end 12/19/2024)
Longoria Jesse	Board Secretary (END 12/19/2024)
Ganger Craig	Treasurer/director (end 12/19/2024)
Browning Mike P	Sr. VP and CFO (start 12/20/2024)
McWhorter John	Sr. VP and COO (start 12/20/2024)

Revenue and Support

Revenue Composition

Contributions and Grants: $0
Program Service Revenue: $61,281,724
Investment Income: $10,635
Other Revenue: $0
Change in Net Assets: $-1,414,034

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$37,056,771
Salaries, Compensation, and Employee Benefits	$25,649,622
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Other Salaries and Wages	$18,496,043	$1,913,067	-	$20,409,110
Fees for Services Management	$7,953,374	$1,261,221	-	$9,214,595
Other Employee Benefits	$632,665	$3,057,941	-	$3,690,606
Occupancy	$835,322	$2,160,842	-	$2,996,164
Depreciation Depletion	$350,363	$1,595,886	-	$1,946,249
Other Expenses	$1,264,535	$599,011	-	$1,863,546
Information Technology	$324,969	$1,180,526	-	$1,505,495
Payroll Taxes	$89,615	$1,340,091	-	$1,429,706
Advertising	$107,643	$276,836	-	$384,479
Insurance	$183,627	$128,016	-	$311,643
Office Expenses	$184,039	$37,279	-	$221,318
Fees for Services Legal	-	$150,694	-	$150,694
Pension Plan Contributions	$9,892	$110,308	-	$120,200
Fees for Services Accounting	-	$63,607	-	$63,607
Travel	$11,552	$6,333	-	$17,885
Interest	-	$6,524	-	$6,524
Total Functional Expenses	$47,025,413	$15,680,980	$0	$62,706,393

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
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 Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	-	$0	-
Receivables from Disqualified Persons	-	$0	-
Receivables from Officers, Directors, Trustees, and Key Employees	-	$0	-

Related Organizations and Partnerships

Related Tax-Exempt Organizations

Organization	Location	Activity	Code	Public Charity	Controlled
Grady Memorial Hospital	Columbus, OH	Health Care	501(c)(3)	3	No
Hardin Memorial Hospital	Columbus, OH	Health Care	501(c)(3)	3	No
Hardin Memorial Hospital Foundation	Columbus, OH	Foundation	501(c)(3)	Type I	No
HomeReach	Columbus, OH	Health Care	501(c)(3)	10	No
Hospital Properties Inc	Columbus, OH	Property Management	501(c)(2)	-	No
Marion General Hospital	Columbus, OH	Health Care	501(c)(3)	3	No
MedCentral Health System	Columbus, OH	Health Care	501(c)(3)	3	No
OhioHealth Corporation	Columbus, OH	Health Care	501(c)(3)	3	No
OhioHealth Foundation Inc	Columbus, OH	Foundation	501(c)(3)	Type I	No
OhioHealth Physician Group Inc	Columbus, OH	Health Care	501(c)(3)	10	No
OhioHealth Research Institute	Columbus, OH	Research	501(c)(3)	Type I	No
Sheltering Arms Hospital Foundation	Columbus, OH	Health Care	501(c)(3)	3	No
Southeastern Ohio Regional Medical Center Inc	Columbus, OH	Health Care	501(c)(3)	3	No
Van Wert County Hospital Association	Columbus, OH	Health Care	501(c)(3)	3	No

Related Partnerships and Joint Ventures

Organization	Location	Activity	Income	Assets	Ownership	Managing Partner
Central Ohio Surgical Institute LLC	New Albany, OH	Medical Services	$-94,506	$39,702,110	56.59%	Yes
Compassus OhioHealth Holdings LLC	Columbus, OH	Hospice Holdings	-	-	-	-
Dublin Surgery Center	Dublin, OH	Medical Services	-	-	-	-
Executive Imaging LLC	Marion, OH	Medical Imaging	-	-	-	-
Grant Scope Center LLC	Columbus, OH	Endoscopy Services	-	-	-	-
Knightsbridge Surgery Center Ltd	Columbus, OH	Medical Services	-	-	-	-
New Horizons Surgery Center	Marion, OH	Medical Services	-	-	-	-
OH Independent Medical Group LLC	Arlington, VA	Medical Services	-	-	-	-
Ohio Valley Medical Center	Springfield, OH	Medical Services	-	-	-	-
OhioHealth Rehabilitation Hospital LLC (OHRH LLC)	Mechanicsburg, PA	Medical Services	-	-	-	-
OhioHealth Sleep Services LLC	Delaware, OH	Physician Practice	-	-	-	-
Polaris Surgery Center LLC	Columbus, OH	Medical Services	-	-	-	-
Surgery Centers of Ohio LLC	Brentwood, TN	Medical Services	-	-	-	-
Upper Arlington Medical Limited Partnership	Columbus, OH	Medical Services	-	-	-	-
Van Wert County Hospital Pain Management LLC	Van Wert, OH	Medical Services	-	-	-	-
Westerville Endoscopy Center LLC	Westerville, OH	Endoscopy Services	-	-	-	-

Transactions with Related Organizations

Organization	Type	Method	Amount
Ohio Valley Medical Center LLC	B	Actual Amount Paid	$2,068,661

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Federal Income Taxes	$25,221,404
Current Lease Liabilities	$2,025,347
Noncurrent Lease Liabilities	-

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: 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: Yes
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: Yes
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Line 4 Significant changes to organizational documents

“On december 20, 2024, ohiohealth corporation became the sole member of clark county hospital services. The code and regulations of clark county hospital services was amended to reflect this change of ownership, including but not limited to: - changes to the composition of the board to include only ohiohealth members - changes to the policies and procedures to reflect ohiohealth policies and procedures - changes to the mission to include only ohiohealth as the sole member”

Form 990, Part VI, Line 6 Classes of members or stockholders

“Clark county hospital services corporation has one corporate member: ohiohealth corporation, an ohio non-profit corporation.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“Ohiohealth corporation shall appoint directors to serve on the board of directors, in accordance with the code of regulations of the organization.”

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

“A member may remove any director appointed by that member, with or without cause, at any time. The board shall not have the authority to remove a director. The member shall have power to make alter, amend or rescind the code of regulations of the corporation.”

Form 990, Part VI, Line 8B Documentation of meetings held by committees of governing body

“There are no committees with the authority to act on behalf of the governing body.”

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

“Ohiohealth prepares the form 990 using irs approved tax software. Within ohiohealth there are multiple levels of management and executive reviews. Additionally, deloitte reviews and signs the tax return as "paid preparer" prior to filing with the irs.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Potential conflicts of interests are reported to the board of directors for review. An interested person may make a presentation at the board or committee meeting, but after such presentation, he/she will leave the meeting during the discussion and the vote on the transaction or arrangement issue.”

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

“The governing documents and financial statements are made available to the public when required by law or for accreditation purposes. The conflict of interest policy is available upon request.”

Form 990, Part VI, Lines 15A AND 15B PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS

“Compensation determinations of clark county hospital services corporation's top management officials and other officers are made by ohiohealth corporation, a related organization of clark county hospital services corporation. Ohiohealth's executive compensation is set by the compensation committee, which is composed of independent and disinterested members of the board of directors. The compensation committee annually receives a report from its independent executive compensation consultant, which includes third party comparability data for functionally similar positions in comparable not-for-profit health systems across the united states. Ohiohealth's executive vice presidents, senior vice presidents, and entity presidents' compensation is set by the compensation committee which is composed of independent and disinterested members of the board of directors. Ohiohealth corporation's compensation committee annually receives a report from its independent executive compensation consultant, which includes third party comparability data for functionally similar positions in comparable not-for-profit health systems across the united states. The annual report to the ohiohealth corporation's compensation committee completed each fall includes market analysis for base salaries, total cash compensation, benefits and perquisites, and aggregate total compensation values for the executive vice presidents, senior vice presidents, and entity presidents, to support ohiohealth's qualification for the rebuttable presumption of reasonableness. Ohiohealth corporation's compensation committee reviews and approves each executive's compensation, based on performance and the compensation philosophy, and rationale for the committee's decisions as documented in meeting minutes. Overall, the executive compensation committee meets three times each year, with the most recent meeting held in september 2024, and the next meeting to be held in may 2025. With respect to non-disqualified positions, compensation for related organization employment is determined in the same manner as set forth above. However, it is not reviewed by the executive compensation committee and is instead determined by management.”

Filing and Contact Details

Filer

Filer Name: Clark County Hospital Services Corporation
EIN: 88-0770775
Phone: 6145444350
Address: 3430 OHIOHEALTH PARKWAY, COLUMBUS, OH 43202-1575

Signing Officer

Name: Mike P Browning
Title: Sr. VP and CFO
Phone: 6145444350
Signed: 2025-11-12
Discuss with paid preparer: Yes

Organization Details

Formed: 2021
Legal Domicile: Oh
Voting Board Members: 3
Independent Board Members: 0
Employees: 0
Volunteers: 4

Preparer

Firm: Deloitte Tax Llp
Address: 111 MONUMENT CIRCLE SUITE 4200, INDIANAPOLIS, IN 46204-5108
Preparer: Shawna M Jansons
Phone: 3174648600

Supplemental Narrative

Additional Explanations

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

“Contributions - 2068661; Redemptions - 189758; Total - 2258419;”

Raw XML AppendixShowing 400 of 1,243 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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