Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 06-01-2023 , and ending 05-31-2024
BCheck if applicable:
CName of organization
Owensboro Health Inc
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
1201 Pleasant Valley Road
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Owensboro, KY42303
D Employer identification number

61-1286361
E Telephone number

G Gross receipts $ 1,008,912,368
F Name and address of principal officer:
Russ Ranallo
1201 Pleasant Valley Road
Owensboro,KY42303
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
WWW.OWENSBOROHEALTH.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1995
M State of legal domicile: KY
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: OWENSBORO HEALTH, INC. EXISTS TO HEAL THE SICK AND IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE.
2 Check this box
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 16
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 14
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 4,290
6 Total number of volunteers (estimate if necessary) ............. 6 183
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 1,694,711
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 3,600,294 2,310,432
9 Program service revenue (Part VIII, line 2g) ......... 764,037,164 799,275,736
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 4,798,144 11,792,483
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 9,264,923 9,068,535
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 781,700,525 822,447,186
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 2,110,130 2,289,616
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 274,783,601 246,742,697
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) 0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 404,549,220 443,005,876
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 681,442,951 692,038,189
19 Revenue less expenses. Subtract line 18 from line 12....... 100,257,574 130,408,997
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 2,035,494,750 2,454,793,215
21 Total liabilities (Part X, line 26)............. 1,048,216,774 1,322,751,248
22 Net assets or fund balances. Subtract line 21 from line 20..... 987,277,976 1,132,041,967
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: OWENSBORO HEALTH, INC. EXISTS TO HEAL THE SICK AND IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 522,183,757 including grants of $ 2,289,616 ) (Revenue $ 802,111,318 )
OWENSBORO HEALTH, INC. (OH) IS THE PARENT ORGANIZATION OF A DIVERSIFIED SYSTEM OF HEALTH CARE ORGANIZATIONS THAT PROVIDES A BROAD RANGE OF INPATIENT AND OUTPATIENT SERVICES AND OTHER COMPLEMENTARY HEALTH CARE SERVICES. OH EMPLOYS HEALTHCARE PROFESSIONALS, INCLUDING PHYSICIANS, NURSES, ADVANCE PRACTICE REGISTERED NURSES, PHYSICIAN ASSISTANTS AND OTHER LICENSED PROFESSIONALS WHO PROVIDE DIRECT PATIENT CARE IN THE ORGANIZATION'S MAIN HOSPITAL, OWENSBORO HEALTH REGIONAL HOSPITAL. IN ADDITION, THE ORGANIZATION OPERATES SEVERAL WHOLLY OWNED AND CONTROLLED SUBSIDIARIES, INCLUDING OH MUHLENBERG, LLC (OHMCH), OH TWIN LAKES MEDICAL CENTER (OHTLMC), OWENSBORO HEALTH MEDICAL GROUP, INC., OWENSBORO HEALTH FOUNDATION, INC., ONE HEALTH NETWORK, LLC, ONE HEALTH SOLUTIONS, LLC, COMMONWEALTH MEDICAL MANAGEMENT, LLC , THE HEALTH NETWORK OF WESTERN KENTUCKY, LLC and OWENSBORO HEALTH PROPERTIES HOLDING INC. OH'S PRIMARY ACTIVITY CONSISTS OF PROVIDING MEDICAL AND PATIENT CARE SERVICES IN ITS MAIN HOSPITAL, OWENSBORO HEALTH REGIONAL HOSPITAL, SERVING 18 COUNTIES IN WESTERN KENTUCKY AND SOUTHERN INDIANA. OUR MEDICAL SERVICES ARE DELIVERED BY HIGHLY SKILLED PHYSICIANS ALONG WITH A CARING AND COMPASSIONATE NURSING STAFF. OH SUPPORTS OUR CARE TEAMS WITH STATE-OF-THE ART EQUIPMENT TO PROVIDE OUR PATIENTS WITH ADVANCED MEDICAL TREATMENTS AND PROCEDURES. IN THE FISCAL YEAR ENDED MAY 31, 2024, OHRH AND OHMCH HAD TOTAL ADMISSIONS OF 17,457, PATIENT DAYS OF 94,897 AND TOTAL ER VISITS OF 76,769. COST OF PARTICIPATING IN GOVERNMENT PROGRAMS: OH IS COMMITTED TO SERVING ALL PERSONS IN NEED, REGARDLESS OF RACE, CREED, SEX, NATIONALITY, RELIGION, DISABILITY, AGE OR ABILITY TO PAY. TO PROMOTE ACCESS TO CARE, OH PARTICIPATES IN THE FOLLOWING PUBLIC HEALTH PROGRAMS: MEDICAID, MEDICARE, TRICARE AND LOCAL HEALTH DEPARTMENTS. IN GENERAL, PAYMENTS FROM THESE PROGRAMS FREQUENTLY DO NOT COVER THE COSTS OH INCURS TO SERVE PROGRAM BENEFICIARIES. UNCOMPENSATED CARE AND FINANCIAL ASSISTANCE: OH PROVIDES MEDICAL CARE WITHOUT CHARGE, OR AT REDUCED COST, TO RESIDENTS OF THE COMMUNITIES THAT IT SERVES. OH'S FINANCIAL ASSISTANCE PROGRAM WAS ESTABLISHED TO ASSIST PATIENTS WHO DO NOT QUALIFY FOR MEDICAL ASSISTANCE PROGRAMS, LIKE MEDICAID, AND WHOSE ANNUAL INCOMES ARE AT OR BELOW CERTAIN PERCENTAGES OF THE FEDERAL POVERTY GUIDELINES. DURING THE REPORTING PERIOD, OH PROVIDED $10,019,299 IN FINANCIAL ASSISTANCE TO LOW-INCOME AND/OR UNINSURED PATIENTS. OH DOES NOT INCLUDE IN THAT AMOUNT $25,283,670 OF BAD DEBT EXPENSE, WHICH ARE AMOUNTS WRITTEN OFF FOR PROVIDING SERVICES TO PERSONS WHO MAY BE ABLE, BUT ARE UNWILLING, TO PAY FOR THE SERVICES THEY RECEIVE. AS DESCRIBED ELSEWHERE, OH BELIEVES A PORTION OF ITS BAD DEBT EXPENSE DERIVES FROM PATIENTS WHO MIGHT HAVE QUALIFIED FOR FINANCIAL ASSISTANCE HAD THEY SUBMITTED ASSISTANCE APPLICATIONS. OH IS COMMITTED TO EXPANDING ITS PROGRAMS TO IMPROVE ACCESS TO HEALTH CARE IN ITS PRIMARY AND SECONDARY SERVICE AREAS, WHICH INCLUDE RURAL AND ECONOMICALLY DEPRESSED AREAS AND AREAS THAT LACK ADEQUATE NUMBERS OF PRIMARY CARE AND SPECIALTY PROVIDERS.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expenses522,183,757
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
List of Attached Documents:
// Content
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
List of Attached Documents:
// Content
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....Click to see attachment
List of Attached Documents:
// Content
21
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........Click to see attachment
List of Attached Documents:
// Content
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see attachment
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....Click to see attachment
List of Attached Documents:
// Content
28b
Yes
 
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............Click to see attachment
List of Attached Documents:
// Content
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
264
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
4,290
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
Yes
 
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
16
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
14
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
 
No
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
KY
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
Russ Ranallo1201 Pleasant Valley Road   Owensboro,KY42303 (270) 417-2000
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) DAVE ROBERTS
 
BOARD VICE-CHAIRPERSON
3.0
.................
2.0
X   X       0 0 0
(2) GAVIN ROBERTS
 
BOARD CHAIRPERSON
3.0
.................
3.0
X   X       0 0 0
(3) ROBERT FARMER
 
BOARD VICE-CHAIRPERSON (ENDED 10/31/2023)
3.0
.................
3.0
X   X       0 0 0
(4) SUSANNE HARRIS
 
BOARD SECRETARY (EFFECTIVE 11/1/2023)
3.0
.................
0
X   X       0 0 0
(5) VICKI STOGSDILL
 
BOARD SECRETARY (ENDED 10/31/2023)
3.0
.................
1.0
X   X       0 0 0
(6) ANDREA MOORE WETHINGTON MD
 
BOARD MEMBER
3.0
.................
47.0
X           0 731,658 16,884
(7) ANTHONY MCBRIDE MD
 
BOARD MEMBER
3.0
.................
45.0
X           0 907,286 16,884
(8) CANDANCE CASTLEN BRAKE
 
BOARD MEMBER
3.0
.................
3.0
X           0 0 0
(9) CHRIS LOVE
 
BOARD MEMBER
3.0
.................
1.0
X           0 0 0
(10) JASON MILLS MD
 
BOARD MEMBER
3.0
.................
0
X           0 0 0
(11) LANIE GARDNER
 
BOARD MEMBER (EFFECTIVE 11/1/2023)
3.0
.................
0
X           0 0 0
(12) LAURA CHAPMAN
 
BOARD MEMBER
3.0
.................
1.0
X           0 0 0
(13) MICHAEL YEISER MD
 
BOARD MEMBER
3.0
.................
0
X           0 0 0
(14) NATHAN BERRY
 
BOARD MEMBER
3.0
.................
0
X           0 0 0
(15) NICK HETMAN
 
BOARD MEMBER
3.0
.................
0
X           0 0 0
(16) PHIL RINEY
 
BOARD MEMBER
3.0
.................
2.0
X           0 0 0
(17) TISH CORREA OSBORNE
 
BOARD MEMBER (EFFECTIVE 11/1/2023)
3.0
.................
0
X           0 0 0
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) TOM LILLY
 
BOARD MEMBER
3.0
.......................3.0
X           0 0 0
(19) MARK MARSH
 
PRESIDENT AND CEO
38.0
.......................12.0
    X       1,233,951 0 54,815
(20) RUSSELL S RANALLO
 
CHIEF FINANCIAL OFFICER
38.0
.......................12.0
    X       615,428 0 84,036
(21) ASHLEY HERRINGTON
 
CEO - OHTLMC
5.0
.......................45.0
      X     0 368,999 49,183
(22) BETH R STEELE
 
CHIEF OPERATING OFFICER-OHRH
40.0
.......................10.0
      X     533,320 0 53,684
(23) BILL J BRYANT MD
 
VP QUALITY AND PATIENT SAFETY
40.0
.......................10.0
      X     567,487 0 42,271
(24) CATHERINE CLEMONS
 
VP OF OPERATIONS - OHTLMC
5.0
.......................45.0
      X     0 228,348 23,264
(25) CHRISTOPHER SALE
 
VP OF OPERATIONS
40.0
.......................10.0
      X     244,283 0 44,693
(26) EDWARD L HEATH JR
 
CEO - OHMCH
45.0
.......................5.0
      X     457,741 0 100,193
(27) ERNEST E BEGLEY II
 
CHIEF LEGAL OFFICER
40.0
.......................10.0
      X     645,330 0 104,275
(28) FRANCIS J DUFRAYNE MD
 
CHIEF MEDICAL OFFICER
20.0
.......................30.0
      X     734,009 44,682 23,190
(29) GARY CLARK
 
VP ANALYTICS
40.0
.......................10.0
      X     278,725 0 24,737
(30) JAMES E TIDWELL III MD
 
VP POPULATION HEALTH SERVICES
40.0
.......................10.0
      X     553,220 0 51,904
(31) JOAN M SIMS
 
VP PATIENT CARE SVCS AND CNO - OHRH
40.0
.......................10.0
      X     275,779 0 68,007
(32) KATHLEEN MYER
 
VP PATIENT CARE SERVICES AND CNO-OHMCH
45.0
.......................5.0
      X     238,389 0 33,585
(33) MACK HOWELL
 
COO - OHMG
5.0
.......................45.0
      X     0 476,056 52,773
(34) MIA M SUTER
 
CHIEF ADMINISTRATIVE OFFICER
40.0
.......................10.0
      X     700,838 0 76,639
(35) MICHAEL B KELLEY
 
VP MEDICAL AFFAIRS, OHRH
40.0
.......................10.0
      X     584,055 18,706 52,359
(36) PHILIP E SMITH
 
CHIEF BUSINESS DEVELOPMENT OFFICER
40.0
.......................10.0
      X     494,440 0 44,629
(37) RAMONA C HIENEMAN
 
VP ASSOCIATE GENERAL COUNSEL
40.0
.......................10.0
      X     287,770 0 26,820
(38) RUBY J JACILDO
 
VP ACCOUNTING AND CONTROLLER
40.0
.......................10.0
      X     333,173 0 85,673
(39) BRUCE MAUZY
 
DIRECTOR OF THERAPY SERVICES
40.0
.......................10.0
        X   202,337 0 82,747
(40) JASON B COLLINS
 
EXECUTIVE DIRECTOR OF PHARMACY
40.0
.......................10.0
        X   234,349 0 28,049
(41) JOE TAYLOR
 
EXECUTIVE DIRECTOR OF FACILITIES
40.0
.......................10.0
        X   207,384 0 59,854
(42) TERESA A RASCOE
 
EXECUTIVE DIRECTOR OF HUMAN RESOURCES
40.0
.......................10.0
        X   230,477 0 59,709
(43) TIM LAUGH
 
DIRECTOR OF CANCER CENTER
40.0
.......................10.0
        X   238,951 0 37,611
(44) DAVID E DANHAUER
 
VP CMIO (ENDED 09/06/2022)
0.0
.......................0
          X 215,227 0 0
(45) TIMOTHY L BELEC
 
VP CIO (ENDED 03/11/2023)
40.0
.......................10.0
          X 550,648 0 15,072
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 10,657,311 2,775,735 1,413,540
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 417
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
OPTUM

PO BOX 84019
CHICAGO,IL606894019
MGMT OF REV CYCLE AND INF TECH SVC 53,115,922
LOUISVILLE RAD IMAGING CNSLTS

71 WEST 156TH STREET SUITE 110
HARVEY,IL60426
RADIOLOGY SERVICES 9,693,658
MORRISON HEALTHCARE FOOD SVC

PO BOX 102289
ATLANTA,GA30368
FOOD SERVICES 8,018,695
QUALIVIS LLC

DEPT 3847
PO BOX 123847
DALLAS,TX753123847
HEALTHCARE STAFFING RESOURCE 7,573,376
COMMONWEALTH ANESTHESIAPSC

425 LEWIS HARGETT CIRCLE
LEXINGTON,KY40503
ANESTHESIA SERVICES 5,867,997
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 110
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d 622,966
e Government grants (contributions)1e 1,269,252
f All other contributions, gifts, grants, and similar amounts not included above1f 418,214
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 2,310,432
 Program Service RevenueAmt Business Code
2a MEDICARE/MEDICAID 622110 359,204,512 359,204,512    
b PATIENT REVENUE-OTHER INS 622110 320,783,458 320,783,458    
c DSH/MEDICAID/UPL 622110 118,852,323 118,852,323    
d REVENUE-OASF 621493 64,735 64,735    
e
f All other program service revenue. 370,708 370,708 0 0
g Total. Add lines 2a–2f ..... 799,275,736
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 12,302,347   0 12,302,347
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 3,582,011  
b Less: rental expenses 6b 1,965,006  
c Rental income or (loss) 6c 1,617,005 0
d Net rental income or (loss)....... 1,617,005     591,628
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a 183,286,009 85,598
b Less: cost or other basis and sales expenses 7b 183,881,471  
c Gain or (loss) 7c -595,462 85,598
d Net gain or (loss)......... -509,864     -509,864
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
8a  
b Less: direct expenses ... 8b  
c Net income or (loss) from fundraising events..      
9a Gross income from gaming activities.
See Part IV, line 19 ...
9a  
b Less: direct expenses ... 9b  
c Net income or (loss) from gaming activities..        
10a Gross sales of inventory, less
returns and allowances ..
10a 1,030,841
b Less: cost of goods sold .. 10b 618,705
c Net income or (loss) from sales of inventory.. 412,136     412,136
 OtherRevenueMiscAmt
Business Code
11a CAFETERIA AND VENDING 722514 3,525,779     3,525,779
b Graduate Medical Education Revenue 622110 1,084,427 1,084,427    
c Senior Trip Travel 622110 669,334   669,334  
d All other revenue .... 1,759,854 1,751,155 0 8,699
e Total. Add lines 11a–11d ...... 7,039,394
12 Total revenue. See instructions..... 822,447,186 802,111,318 1,694,711 16,330,725
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 1,940,287 1,940,287
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ........... 349,329 349,329
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............    
4 Benefits paid to or for members ....... 0 0
5 Compensation of current officers, directors, trustees, and key employees ........... 9,615,704 635,885 8,979,819 0
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ......... 229,824 229,824    
7 Other salaries and wages........ 189,322,526 170,126,254 19,196,272  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 13,930,537 10,875,397 3,055,140  
9 Other employee benefits ....... 19,205,478 18,130,388 1,075,090  
10 Payroll taxes ........... 14,438,628 12,682,309 1,756,319  
11 Fees for services (non-employees):        
a Management ...... 26,899,716 15,730,050 11,169,666  
b Legal ......... 2,276,741   2,276,741  
c Accounting ........... 380,000   380,000  
d Lobbying ........... 67,784   67,784  
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 702,992   702,992  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 95,451,682 59,446,721 36,004,961 0
12 Advertising and promotion .... 2,884,281 60,203 2,824,078  
13 Office expenses ....... 9,081,596 3,836,751 5,244,845  
14 Information technology ...... 4,797,041 4,177,983 619,058  
15 Royalties .. 355,894 271,402 84,492  
16 Occupancy ........... 10,172,520 6,492,535 3,679,985  
17 Travel ............ 558,809 303,125 255,684  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 108,936 41,625 67,311  
20 Interest ........... 26,625,168   26,625,168  
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 32,936,959   32,936,959  
23 Insurance ... 8,605,035   8,605,035  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a MEDICAL SUPPLIES 152,792,331 152,506,902 285,429  
b PROVIDER TAX 34,266,410 34,266,410    
c BAD DEBT 25,283,670 25,283,670    
d DIETARY PATIENT SUPPLIES 4,492,619 3,841,271 651,348  
e All other expenses 4,265,692 955,436 3,310,256 0
25 Total functional expenses. Add lines 1 through 24e 692,038,189 522,183,757 169,854,432 0
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 4,290,197 1 35,637,122
2 Savings and temporary cash investments ......... 5,475,826 2 5,659,742
3 Pledges and grants receivable, net ...... 0 3 0
4 Accounts receivable, net ............. 1,155,039,142 4 1,538,702,127
5 Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
0 6 0
7 Notes and loans receivable, net ........... 0 7  
8 Inventories for sale or use ............ 15,323,039 8 14,375,517
9 Prepaid expenses and deferred charges ...... 25,547,298 9 29,838,465
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 1,017,308,690
b Less: accumulated depreciation 10b 562,055,925 468,963,267 10c 455,252,765
11 Investments—publicly traded securities . 302,904,734 11 318,719,195
12 Investments—other securities. See Part IV, line 11 ..... 0 12  
13 Investments—program-related. See Part IV, line 11 .. 27,917,301 13 27,795,482
14 Intangible assets ............... 5,898,208 14 4,383,371
15 Other assets. See Part IV, line 11 ........... 24,135,738 15 24,429,429
16 Total assets. Add lines 1 through 15 (must equal line 33)... 2,035,494,750 16 2,454,793,215
Liabilities 17 Accounts payable and accrued expenses ..... 125,935,560 17 100,253,133
18 Grants payable ... 0 18 0
19 Deferred revenue ......... 150,428 19 177,531
20 Tax-exempt bond liabilities ......... 543,566,369 20 531,256,789
21 Escrow or custodial account liability. Complete Part IV of Schedule D 0 21 0
22 Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 0 23 19,337,862
24 Unsecured notes and loans payable to unrelated third parties .. 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D 378,564,417 25 671,725,933
26 Total liabilities. Add lines 17 through 25.. 1,048,216,774 26 1,322,751,248
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 987,277,976 27 1,132,041,967
28 Net assets with donor restrictions ........... 0 28 0
Organizations that do not follow FASB ASC 958, check here right arrow and complete lines 29 through 33.
29 Capital stock or trust principal, or current funds ..... 0 29 0
30 Paid-in or capital surplus, or land, building or equipment fund ... 0 30 0
31 Retained earnings, endowment, accumulated income, or other funds 0 31 0
32 Total net assets or fund balances ........... 987,277,976 32 1,132,041,967
33 Total liabilities and net assets/fund balances ........ 2,035,494,750 33 2,454,793,215
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
822,447,186
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
692,038,189
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
130,408,997
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
987,277,976
5
Net unrealized gains (losses) on investments ...............
5
14,354,994
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
1,132,041,967
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID: 23017437
Software Version: 2023v5.1
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

5
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:
10
An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
11
12
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.
b
Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.
c
Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.
d
Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.
e
Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..            
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3            
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..  
6 Public support. Subtract line 5 from line 4.  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
7 Amounts from line 4..            
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...            
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..            
11 Total support. Add lines 7 through 10  
12
12
 
13
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................right arrow
Section C. Computation of Public Support Percentage
14
14
 
15
15
 
16a
33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization .......................right arrow
b
33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow
17a
10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
b
10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose            
3 Gross receipts from activities that are not an unrelated trade or business under section 513 .....            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge            
6 Total. Add lines 1 through 5            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support. (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow
b
33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow
20
Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    
Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors
(explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by 0.035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    
Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7
Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 7
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2023 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2023
(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, if any. Subtract lines 3g and 4a from line 2.
If the amount is greater than zero, explain in Part VI.
See instructions.
 
6 Remaining underdistributions for 2023. Subtract
lines 3h and 4b from line 1. If the amount is greater
than zero, explain in Part VI. See instructions.
 
7 Excess distributions carryover to 2024. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 


Return Reference Explanation
Schedule A (Form 990) 2023


Additional Data


Software ID: 23017437
Software Version: 2023v5.1
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
Owensboro Health Inc
 
Employer identification number
61-1286361
Part I
Contributors
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
RESTRICTED
 
 
 
 
  ,    

$ RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
(a)
No. from Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(See instructions)
(d)
Date received
 
$    
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I
(b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (2023)
Additional Data


Software ID: 23017437
Software Version: 2023v5.1
SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2022

Schedule C (Form 990) 2022
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(b) Affiliated group totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................    
b Total lobbying expenditures to influence a legislative body (direct lobbying) ........................    
c Total lobbying expenditures (add lines 1a and 1b) ............................................................    
d Other exempt purpose expenditures ...............................................................................    
e Total exempt purpose expenditures (add lines 1c and 1d) ..................................................    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................................................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ...................................................................................................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e))
 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))
 
f Grassroots lobbying expenditures          
Schedule C (Form 990) 2022


Schedule C (Form 990) 2022
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes|No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? ...........................................................................................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
No
c
Media advertisements? ...................................................................................................
 
No
 
d
Mailings to members, legislators, or the public? .............................................................................
 
No
 
e
Publications, or published or broadcast statements? ...........................................................
 
No
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
Yes
 
26,425
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
No
 
i
Other activities? ...................................................................................................................
Yes
 
41,359
j
Total. Add lines 1c through 1i ....................................................................................................
67,784
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY SCHEDULE C, PART II-B, LINE 1G IRS INSUBSTANTIAL LOBBYING WITHIN THE CONTEXT OF GOVERNMENTAL, COMMUNITY AND LEGISLATIVE AFFAIRS, OH HAS ONE EMPLOYEE THAT ENGAGES IN LOBBYING ACTIVITIES OR ATTEMPTS TO INFLUENCE LEGISLATION. HOWEVER, UNDER NO CIRCUMSTANCES IS THERE ANY ENGAGEMENT IN POLITICAL ACTIVITIES. LOBBYING ACTIVITIES INCLUDE BOTH DIRECT LOBBYING AND GRASS ROOTS LOBBYING. FROM A DIRECT LOBBYING PERSPECTIVE, THE DIR OF GOVT AFFAIRS ENGAGES IN LOBBYING ACTIVITIES AT THE FEDERAL, STATE AND LOCAL LEVELS. THE DIR OF GOVT AFFAIRS DOES MEET WITH MEMBERS OF CONGRESS ON OCCASION DURING THE YEAR EITHER IN WASHINGTON OR IN OWENSBORO. AT THE STATE LEVEL, THE DIR OF GOVT AFFAIRS IS REGISTERED AS A LEGISLATIVE AGENT WITH THE KENTUCKY GENERAL ASSEMBLY AND THE EXECUTIVE BRANCH. LOBBYING EFFORTS ARE GENERALLY LIMITED TO THAT PERIOD OF TIME IN WHICH THE GENERAL ASSEMBLY IS IN SESSION. THIS PERIOD INCLUDES A 30-DAY LEGISLATIVE SESSION IN ODD NUMBERED YEARS AND A 60-DAY LEGISLATIVE SESSION IN EVEN NUMBERED YEARS. IN ADDITION, LOBBYING AT THE LOCAL LEVEL IS GENERALLY CONFINED TO REGULATORY MATTERS AND IS NOT ONGOING. IT IS ESTIMATED THAT DURING THE FISCAL YEAR ENDING MAY 31, 2024, ALL LOBBYING ACTIVITY BY DIR OF GOVT AFFAIRS DID NOT EXCEED 30% OF TOTAL WORK-RELATED DUTIES AND RESPONSIBILITIES.
Schedule C (Form 990) 2022


Additional Data


Software ID: 23017437
Software Version: 2023v5.1

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ...................... 2a  
b Total acreage restricted by conservation easements .................... 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included on Form 990, Part VIII, line 1 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b If "Yes," explain the arrangement in Part XIII and complete the following table: Amount
c Beginning balance ............................. 1c  
d Additions during the year ............................ 1d  
e Distributions during the year .......................... 1e  
f Ending balance ................................ 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....
Part V
Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.
(a) Current year (b) Prior year (c) Two years back (d) Three years back (e) Four years back
1a Beginning of year balance ....          
b Contributions ...          
c Net investment earnings, gains, and losses          
d Grants or scholarships ...          
e Other expenditures for facilities
and programs ...
         
f Administrative expenses ....          
g End of year balance ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis
(investment)
(b) Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .....   17,248,915 17,248,915
b Buildings ....   595,901,499 217,539,355 378,362,144
c Leasehold improvements        
d Equipment ....   382,560,377 344,516,570 38,043,807
e Other .....   21,597,899   21,597,899
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 455,252,765
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) Financial derivatives.........    
(2) Closely-held equity interests........    
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
Part IX
Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
Part X
Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
(1) Federal income taxes  
DUE TO THIRD PARTY PAYORS 33,552,851
ACCRUED PENSION 30,844,100
WORKMAN'S COMP RESERVE 4,478,860
MALPRACTICE RESERVE 17,087,384
INTRACOMPANY A/P 580,359,789
CURRENT PORTION OF CAPITAL LEASE  
OTHERS 5,402,949


Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 671,725,933
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1.................. 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b.................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities ......... 2a  
b Prior year adjustments ............ 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ........... 2d  
e Add lines 2a through 2d.................... 2e  
3 Subtract line 2e from line 1................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b..................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE SYSTEM APPLIES FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ASC TOPIC 740 PROVIDES GUIDANCE ON WHEN TAX POSITIONS ARE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND HOW THE VALUES OF THESE POSITIONS ARE DETERMINED. THERE IS CURRENTLY NO IMPACT ON THE SYSTEM'S CONSOLIDATED FINANCIAL STATEMENTS AS A RESULT OF THE APPLICATION OF ASC 740.
Schedule D (Form 990) 2022


Additional Data


Software ID: 23017437
Software Version: 2023v5.1




SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: . . . . . . . .
3b
Yes
 
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

Yes

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
Yes
 
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .
5c
 
No
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
 
No
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
 
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . .
    5,256,196 0 5,256,196 0.76 %
b Medicaid (from Worksheet 3, column a) . . . . .     148,580,687 214,623,386 0 0 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .     0 0 0 0 %
d Total Financial Assistance and Means-Tested Government Programs . . . . . 0 0 153,836,883 214,623,386 5,256,196 0.76 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4). 3,848 534,999 807,138 11,871 795,267 0.12 %
f Health professions education (from Worksheet 5) . . . 69 183 3,145,861 1,690,458 1,455,403 0.21 %
g Subsidized health services (from Worksheet 6) . . . .     0 0 0 0 %
h Research (from Worksheet 7) .     0 0 0 0 %
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . . 291 433,251 877,409 10,000 867,409 0.13 %
j Total. Other Benefits . . 4,208 968,433 4,830,408 1,712,329 3,118,079 0.45 %
k Total. Add lines 7d and 7j . 4,208 968,433 158,667,291 216,335,715 8,374,275 1.21 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue
(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing         0 0 %
2 Economic development 9   36,244   36,244 0.01 %
3 Community support         0 0 %
4 Environmental improvements         0 0 %
5 Leadership development and
training for community members
        0 0 %
6 Coalition building         0 0 %
7 Community health improvement advocacy         0 0 %
8 Workforce development         0 0 %
9 Other         0 0 %
10 Total 9 0 36,244 0 36,244 0.01 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
 
No
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
25,283,670
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
2,022,694
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
128,203,712
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
150,322,527
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-22,118,815
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

9b

Yes

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity
(c) Organization's
profit % or stock
ownership %
(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership %
(e) Physicians'
profit % or stock
ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?2Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 OWENSBORO HEALTH INC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
WWW.OWENSBOROHEALTH.ORG
100092
X X         X      
2 OH MUHLENBERG LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
WWW.OWENSBOROHEALTH.ORG
100344
X X         X      
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
OWENSBORO HEALTH INC
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):
1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 21
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a   No
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b   No
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 21
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): HTTPS://WWW.OWENSBOROHEALTH.ORG/HEALTH-RESOURCES/HEALTH-NEEDS-ASSESSMENT
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
OWENSBORO HEALTH INC
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a
b
c
d
e
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
HTTPS://WWW.OWENSBOROHEALTH.ORG/PATIENT-VISITOR/BILLING/FINANCIAL-ASSISTANCE
b
HTTPS://WWW.OWENSBOROHEALTH.ORG/PATIENT-VISITOR/BILLING/FINANCIAL-ASSISTANCE
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 6
Part VFacility Information (continued)

Billing and Collections
OWENSBORO HEALTH INC
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
OWENSBORO HEALTH INC
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 4
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
OH MUHLENBERG LLC
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):
1
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................ 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C............... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 23
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6 a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C.................................. 6a   No
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 23
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): https://www.owensborohealth.org/health-resources/health-needs-assessment
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?............................... 12a   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
OH MUHLENBERG LLC
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a
b
c
d
e
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
https://www.owensborohealth.org/patient-visitor/billing/financial-assistance
b
https://www.owensborohealth.org/patient-visitor/billing/financial-assistance
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 6
Part VFacility Information (continued)

Billing and Collections
OH MUHLENBERG LLC
Name of hospital facility or letter of facility reporting group  
Yes No
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
f
19 Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 7
Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
OH MUHLENBERG LLC
Name of hospital facility or letter of facility reporting group  
Yes No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ............................... 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 8
Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
Schedule H, Part V, Section B, Line 3E THE SIGNIFICANT HEALTH NEEDS OF THE COMMUNITY IDENTIFIED IN OWENSBORO HEALTH ARE PRESENTED AS PRIORITIZED DESCRIPTIONS.
Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 1 - OWENSBORO HEALTH, INC. THE OWENSBORO HEALTH COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WAS CONDUCTED BY THE COMMUNITY AND ECONOMIC DEVELOPMENT INITIATIVE OF KENTUCKY. (CEDIK) OHRH BEGAN ITS CHNA PROCESS IN 2021, COMPLETED AND APPROVED IT IN MAY 2022 (TAX YEAR 2021). COMMUNITY INPUT: THE ASSESSMENT INCLUDED A COMMUNITY-WIDE COLLABORATIVE PROCESS TO ANALYZE COMMUNITY HEALTH NEEDS AND IDENTIFY THE HEALTH PRIORITIES FOR THE REGION. CEDIK FACILITATED THE PROCESS OF PRIMARY DATA COLLECTION THROUGH SEVEN FOCUS GROUPS, OVER 2,300 SURVEYS AND SEVEN KEY INFORMANT INTERVIEWS. CEDIK CONDUCTED KEY INFORMANT INTERVIEWS TO PROBE MORE DEEPLY INTO HEALTH AND QUALITY OF LIFE THEMES WITHIN THE COUNTY. POTENTIAL BARRIERS TO ACCESSING COMMUNITY RESOURCES WERE ALSO IDENTIFIED IN THESE INTERVIEWS. THE CHNA REPORT SYNTHESIZES COMMUNITY HEALTH NEEDS SURVEY DATA, FOCUS GROUPS WITH VULNERABLE POPULATIONS, AND KEY INFORMANT INTERVIEW DATA WITH SOCIAL AND ECONOMIC DATA AS WELL AS HEALTH OUTCOMES DATA COLLECTED FROM SECONDARY SOURCES TO HELP PROVIDE CONTEXT FOR THE COMMUNITY. CEDIK CONDUCTED FOCUS GROUPS ASKING A SPECIFIC AND LIKE SET OF QUESTIONS EACH TIME TO EXPLORE PARTICIPANT'S VISION OF A VIBRANT HEALTHY COUNTY AND TO DISCUSS HEALTH NEEDS OF POPULATIONS WITH UNMET HEALTH NEEDS AND TO DEEPEN THE UNDERSTANDING OF THE HEALTH CHALLENGES THEY FACE. FOCUS GROUP DISCUSSIONS REVEALED UNMET NEEDS ACROSS VULNERABLE POPULATIONS. CEDIK ORGANIZED THE DATA INTO STRENGTHS, BARRIERS AND OPPORTUNITIES FOR CHANGE. COMMENTS AND FEEDBACK ON THE CHNA ARE ENCOURAGED/INVITED AS REFLECTED ON THE OWENSBORO HEALTH WEBPAGE. PHONE NUMBERS AND EMAIL ADDRESSES ARE POSTED ON THE WEBSITE SHOULD SOMEONE HAVE QUESTIONS OR COMMENTS.
Schedule H, Part V, Section B, Line 6b Facility , 1 Facility , 1 - OWENSBORO HEALTH, INC. THE OWENSBORO HEALTH COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WAS CONDUCTED BY OHRH WITH CEDIK AS DESCRIBED ABOVE BUT WOULD NOT BEEN INCOMPLETE WITHOUT THE INPUT AS DESCRIBED ABOVE OF ITS MANY COMMUNITY PARTNERS. HOWEVER, THE CHNA WAS NOT CONDUCTED WITH ANY OTHER HOSPITAL NOR ORGANIZATION.
Schedule H, Part V, Section B, Line 11 Facility , 1 Facility , 1 - OWENSBORO HEALTH, INC. Based on survey results, focus group and key informant interview results, as well as key secondary health data, community priority areas were identified. Existing local, state and national priorities were considered. The following priorities were identified as areas of need to address: OHRH: Obesity and related diseases * Tobacco use * Substance use * Mental health * Housing Owensboro Health in alignment with the system's strategic goals, core commitments, strategic imperatives, community health needs assessment and implementation strategies, provides in-kind time for team members to lead and serve on local, regional and state organizations and entities, provides financial support through community health investment grants and sponsorships to organizations who seek to impact priority health issues and social determinants of health and through intentional Owensboro Health strategic efforts as outlined below. Owensboro Health considers and utilizes its internal and external expertise and resources to address prioritized health areas and social determinants of health as indicated by the following strategic efforts named in the Implementation plan for 2021-2024: Owensboro Health Tax year 2021-2024 Obesity and Related Diseases * Owensboro Health established an OH Obesity and Related Diseases cross-organizational priority team, meeting monthly, with two physicians leading the efforts of this team. * Offer weight management and nutrition programs both to identified employer groups and community populations: * Owensboro Health is continuing Lifesteps, DPP, Exercise is Medicine, and Surgical Weight Loss Program and will continue to explore the potential to expand * Expanded Outpatient Nutrition Program: established Nutrition 101 videos available for patients and community * Increased number of quarterly cooking classes * Promoted healthy food options for Owensboro Health employees Surveyed over 400 employees; Morrisons has made changes to healthy choice options, health grab and go options and salad bar availability at all shifts. This is in turn also impact visitors, those community members who eat regularly at the hospital campus and patient's families and friends while at Owensboro Health Regional Hospital. * Established library of online education topics and tips for community updated monthly available online: https://www.owensborohealth.org/news-events/news-media/2022/introducing-healthy-tips-video-series * Held food preservation, canning and freezing to community members * Continued to support Owensboro Health Healthpark and its scholarship program providing financial assistance: Eligible participants must have physician's note. * Financially supported through health investment grant programs and partnerships and advocated for community projects and programs which focus on working collaboratively to improve healthy food options; appropriate time for play and exercise; art and music opportunities among others. * Utilized community data to target specific areas of the community which could most benefit by changes of policy, structural improvement, and community assets and work in partnership to develop improvement plans. Assisted in connecting local neighborhood alliances with Tri-State Food Bank to establish pop-up produce events in a vulnerable, food-insecure neighborhood. This resulted in the formation of the West End Food Alliance hosting monthly distribution of free fresh fruits and vegetables. * Continued financial and in-kind support to address senior hunger via partnership with Morrison's Food Services, the area development district and the Owensboro Senior Community Center for the WARM program (Weekend Accessible and Ready Meals). This program averaged assembling and delivering 140 frozen weekend meals per week. * Conducted annual holiday food drive for area food pantries and added a spring drive. Provided collection of specialty items for specific population needs. * Continued the Diabetes Prevention Program/Medicare Diabetes Prevention Program and continue to explore expansion opportunities. Additional funding will be needed when grant ends. Working with the University of Kentucky in a pre-diabetes collaborative. Starting new program in June 2025 * Continued facilitation of a support group for patients who have participated in surgical weight loss as it is understood this is a lifelong commitment to weight loss and identify ways to reduce barriers to participation when social determinants of health are factors. * Owensboro Health is now serving on a state Food is Medicine committee developed and facilitated by the Kentucky Department of Agriculture and the Kentucky Hospital Association Tobacco use * Have exceeded previous goal of training 10 OH team members as Tobacco Treatment Specialists (TTS) in both inpatient and outpatient settings. Order sets and a referral process was built in EPIC on the inpatient and outpatient sides. * Financially supported Nicotine Replacement Therapy (NRT) program with OH Outpatient Pharmacy to provide NRT products to reduce all barriers to cessation resources. Outpatient Pharmacy is working with Preventive Services at all community events to provide NRT and referrals to TTS. Outpatient pharmacy received a grant to provide NRT to those who cannot access it. (Can now mail to participant if needed.) Outpatient Pharmacy is tracking individuals, referrals, quit rate, etc. * Continued to provide patient, employee, and community education on these resources. Provide information to schools, neighborhood alliances, etc. * Maintained advocacy of local, regional and state efforts for appropriate policies for tobacco use, nicotine use, vaping and second-hand smoke reduction successfully resulting in the City of Owensboro not loosening its tobacco ordinance. Continuing participation and partnerships with the Kentucky Health Collaborative, Kentucky Cancer Program, Kentucky Cancer Consortium, Regional Tobacco Coalition. * Continued to advocate use of the Quit Now Kentucky line and Public Health's Tobacco Control marketing and media messages. We will continue to share this information however most individuals who want to quit prefer to work with TTS * Maintained comprehensive tobacco policy requirement for all applicants in the OH Community Health Investments Grant Program. * The early lung cancer screening program continues to expand and support is provided to individuals at risk for lung disease. OH now has a new tool to help combat lung cancer, using robot-assisted technology with the Ion endoluminal system using robotic bronchoscopy. Launched Love your Lung Day with Kentucky Cancer Program utilizing an inflatable lung for education and resource information/education for community members, now an annual event. * Prevention Services continues their education to understand the synergistic effects of radon and smoking and radon's impact on lung disease. Radon test kits are distributed to target population. The Cancer Center provides test kits to all who have been diagnosed with lung cancer. * Owensboro Health continues its American Lung Association's Better Breathers Clubs. OHRH has established a club as has OHMCH a club. Membership is strong consistent. * Owensboro Health has increased its community presence to provided education and conduct screenings. Strong educational outreach to reduce stigma of tobacco related diseases and provide the above stated resources. * Have and will continue to partner with public health and other organizations to educate OH team members on vaping, JUULs and impact of electronic cigarettes and other non FDA approved tobacco and/or nicotine products in accordance with correlating with a community plan to educate schools, parents and community: Ongoing * OH team members have been trained in youth tobacco cessation evidenced base programming. Have made preliminary plans to provide as a pilot for youth patients but not yet instituted due to staffing. * We have offered to provide Freedom from Smoking classes for community members and identified groups, businesses and industry clients however community members do not choose this option but the TTS interventions instead. Most FFS classes must be cancelled due to lack of interest and have chosen our other options.
Schedule H, Part V, Section B, Line 11 Facility , 2 Facility , 2 - Owensboro Health, Inc. Substance Abuse * Owensboro Health initiated the Substance Use Priority Focus team as planned. Three physicians lead this team; looking at processes across the system and in our community to address prevention, intervention, treatment and recovery. * The National Institute on Drug Abuse ranks Kentucky among the top 10 states with the highest opioid-related overdose deaths, and Kentucky's hospitals are on the frontline in the fight to help the state recover. To assist the state's hospitals in this battle, the Kentucky Hospital Association (KHA) is partnering with the Cabinet for Health and Family Services as part of the Kentucky Opioid Response Effort (KORE) and launched the Kentucky Statewide Opioid Stewardship (KY SOS) program. Owensboro Health hospitals each have an Opioid Stewardship Committee. As a participant in this initiative and under the guidance of Jason Collins, Executive Director of Owensboro Health Pharmacies has initiated and/or continues to work to: * Improve patient safety in the area of Opioid Stewardship including a specific focus on Development and implementation of policies and procedures to promote opioid stewardship including: * Increase community outreach and education regarding pain management and safe opioid use: OHRH Pharmacy, Community Engagement and Population Health led multiple community discussions on Narcan distribution efforts in our community in conjunction with local community health and public health departments. * This resulted in a collaborative effort to place Narcan in Narcan distribution boxes in three of the counties in the OH footprint which to date have been greatly utilized. * Providing non-pharmacologic analgesic options to patients; ALTO Order sets are available in Epic with BPA reminders. * Continue in out tracking and reporting of metrics regarding opioid stewardship; dashboards are available in EPIC for individual providers and leaders. * Set guidelines for opioid use in the inpatient, ambulatory, perioperative, and emergency department settings: Patients discharged with specific dosing of opioids are also prescribed Narcan in case of accidental overdose. * Educate providers, staff, patients, and families to ensure success. * Commit to collaboration, alignment, coordination and education. * Pharmacy presented to local city and county officials to inform them of the many strategies OH is using to address substance use. Continue to assist and refer patients to appropriate Mental Health and Substance Use Disorder treatment. * Have continued to support internal policy and processes to educate physicians and other providers on prevention efforts: In discussion * We have continued to financially support organizations whose missions and abilities and projects are specific to providing substance abuse prevention, treatment and recovery services, housing, education and assistance to address substance abuse through our grant investment programs when eligibility criteria are met. * Maintained permanent drug-take back bin located in the Owensboro Health Regional Hospital Outpatient pharmacy. * Explore potential collaborative partnerships and projects between Mother/Baby and Neonatal services and community organizations focused on prevention of substance use during pregnancy. Work has initiated with community stakeholders to consider programs for pregnant mothers and children. OH Mother Baby leading a Drug Endangered Children committee initiative: New and ongoing OH is participating in the Regional Re-entry Intercept Collaborative (a collaboration with different sectors to help address the mental health and/or SUD services for at-risk justice involved individuals who often have difficulty accessing information, care or continuity of treatment while incarcerated and in their transition to the community): new and ongoing * Owensboro Health continues its research on study: Differences in Current Treatment and Outcomes for Infants with Neonatal Opioid Withdrawal Syndrome Admitted to Regional vs. Urban Medical Centers in Western Kentucky. Mental Health * Owensboro Health and RiverValley Behavioral Health continue to financially support and utilize CredibleMind as a population level intervention to impact community mental health. Since August 2021, over 7000 assessments have been taken. * Owensboro Health, RiverValley Behavioral Health and the Green River District Health Department participated in the fy 22 American Hospital Association's Hospital Community Learning Collaborative in cohort to focus on community mental health. * Owensboro Health developed a Mental Health Collaborative in 2023 with RVBH, the GRDHD and OHRH as initial members of the collaborative. Year 1 goal was to initiate the collaborative and establish leadership, the latter of which RVBH agreed to assume. Year 2 goal was to revisit the AHA framework and establish one actional strategy based on our work. * Owensboro Health will continue in its partnership with RiverValley Behavioral Health to provide monthly Mental Health First Aid training to all OH team members and encourage community organizations to do likewise. Four OH counselors have been trained to teach Mental Health First Aid * Increase access for aging community with the addition of Geriatric Psychiatry in-patient care at Owensboro Health Twin Lakes Medical Center (OHTLMC): Unit has been opened. Geriatric service line hired a LCSW * Owensboro Health continues its Intensive Outpatient Program using an evidence-based curriculum focusing on mental health. * Owensboro Health will continue to serve on the Board and Clinical Care team for the Mental Health Court in Owensboro Daviess County, the Owensboro Regional Suicide Prevention Coalition, the Maternal Health Council, and the RRIC (Regional Reentry Intercept Council). * We have and will continue to have representation community health action teams as they seek to establish and implement strategies to address priority areas. * Owensboro Health Regional Hospital has prioritized and will continue to financially support through our community health investment grant program projects and proposals which seek to impact education and access barriers to achieving optimal mental health. * Strengthen partnerships and outreach with the Arts community as a strategy to impact mental health and wellness as supported by research and literature. * OH worked with community experts to launch an internal training developed for team members to better understand and care for individuals with developmental and intellectual disabilities. Housing * Owensboro Health IT Department, in collaboration with other internal stakeholder has built a screening tool within EPIC to screen for Social Determinants of Health. (Questions regarding housing are asked.) This took effect January 23, 2023. A plan to address patient needs according to their SDOH screening will be developed. * Owensboro Health developed the second of two collaboratives, the Housing Collaborative, pulling together all stakeholders in the community who specialize in addressing the areas affordable housing. This was done under the OH Strategic Imperative, Partnering with Our Communities to gain understanding of affordable housing challenges, homelessness, current resources, current financial need and costs, grant programs, investments, government plans and vision to address housing issues in the community. * Owensboro Health will continue to use the Community Health Investment Grant Program and population health investments to provide financial support to programs with sustainable and creative plans to systemically address housing and related issues to housing.
Schedule H, Part V, Section B, Line 11 Facility , 3 Facility , 3 - OWENSBORO HEALTH, INC. Population specific efforts, addressing social determinants of health and access to care continued efforts from previous CHNA findings and implementation plans: * OH focus on: Primary care, access points, transportation, language and cultural barriers, financial support for prescriptions, equipment and supplies, care coordination, education regarding benefit enrollment, team member engagement with community action teams and external community based organizations. * Owensboro Health Regional Hospital (OHRH) became a member of NICHE (Nurses Improving Care for Healthsystem Elders) September 2018. Over 100 team members at OHRH have completed the NICHE Curriculum to establish expertise as Geriatric Resource Nurses in care of older adults. This work is under consideration for system replication. * The NICHE initiative and related activities lend support to the organization's participation in the Age-Friendly Health Systems national movement. OHRH has incorporated Age-Friendly Health Systems priorities related to Mentation (hospital-associated delirium prevention, detection and treatment), Medications (review of medication lists for interactions and unwanted side effects), Mobility and What Matters to create a more Age-Friendly acute health care experience for older adult patients and families. Owensboro Health was selected as one of 30 health systems in the country to participate in an IHI collaborative to broadly implement and expedite the adoption of evidence care practices and the highest quality for our older population. Specific goals and objectives have been developed and are being spread across the system at this time. * As a system, continue with present and future projects to address shortage of primary care physicians and access points to primary and specialty care, particularly in areas with vulnerable populations. Owensboro Health/UofL Family Medicine Residency program has now graduated two classes of six primary care providers. OH continues to provide opportunities for service learning projects and professional educational opportunities which can work in tandem with efforts of community outreach to underserved populations with highest risk of chronic health disease. * Residents are working with the VP of Population Health Management and the Green River District Health Department. * Family Medicine Residents are engaged in the following research: stroke therapy and recovery, standardized assessment forms, balance awareness and stability, monitoring systems, cardiac care, lifestyle intervention, delirium, resource allocation, goal setting and individualized therapy. The Kentucky General Assembly approved $38 million in 2021 to establish the Commonwealth West Healthcare Workforce Innovation Center, now known as HealthForce Kentucky which will offer classes and programs in a wide range of healthcare career fields, including nursing, respiratory, radiology, behavioral health, and community health. The Center at HealthForce Kentucky 35,000 square foot facility, under construction, will provide exciting, hands-on learning experiences and simulate "real world" healthcare environments. Owensboro Health is a part of a larger coalition that manages HealthForce Kentucky. The coalition includes nine area colleges and universities. Healthforce Kentucky now has two mobile technology centers; HealthForce1 has already visited 1000s of high school students; Healthforce2 launches in August 2024. Financially support community organizations, projects and programs which serve to reach community members with access to prescription medicines, supplies and need equipment. Financially support organizations that provide assistance in easing language, cultural, educational, transportation or other barriers to health care services and health improvement as Owensboro Health works to ensure health equity. Work with community partnerships to continually seek areas for improvement in care coordination and coordination of community support systems to keep citizens healthy and improve quality of life. Ensure financial counselors, navigators, and case managers are available to work with patients and community members in understanding financial assistance; benefit enrollment; available community resources to prevent barriers to access; and, understanding of the healthcare system and how to access care. In 2018 Owensboro Health worked from its CHNA and Implementation strategies to formalize internal priority focus teams. Four teams were formed, each with a project vision, mission, a physician-lead and OH team members. Owensboro Health expanded from four teams to seven the past three years to address the identified community priority areas but in addition, remain strategically focused in addressing specific populations utilizing service line development, the power of the arts in health, wellness, healing and improving quality of life. The expansion of the teams were incorporated into hospital implementation strategies as target areas will benefit by the formation of an internal strategic team. Based on findings from the CHNA, population data, readmission findings, strengths of community resources, and realization of tools that could be used to directly impact health, well-being and healing both in the hospital and community settings, the following system focus area team have been formed: * Older Adults and Aging * Tobacco and Related Diseases * Children and School Health (currently on hold) * Arts in Healing * Obesity and Related Diseases * Substance Abuse * Formed: Mental Health Community Collaborative * Formed: Housing Collaborative In addition, team members also serve on, and in some cases, co-facilitate local community health coalition subcommittees and organizations addressing health needs and social determinants of health. By serving on strategic internal and external teams working to impact identified community health areas, Owensboro Health can better identify, implement, refine and track its population health efforts to truly impact the lives of not only the members of the community in which it resides but also the multiple counties and region it serves. OWENSBORO HEALTH REGIONAL HOSPITAL HAS DEVELOPED STRATEGIES TO ADDRESS EACH OF THE NAMED PRIORITY ISSUES IN ITS MOST RECENT COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA). THERE ARE NO IDENTIFIED PRIORITY HEALTH NEEDS FOR WHICH WE ARE NOT ADDRESSING.
Schedule H, Part V, Section B, Line 3E THE SIGNIFICANT HEALTH NEEDS OF THE COMMUNITY IDENTIFIED IN OH MUHLENBERG'S CHNA ARE PRESENTED AS PRIORITIZED DESCRIPTIONS.
Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 1 - OH MUHLENBERG, LLC. Owensboro Health Muhlenberg Community Hospital partnered with the Muhlenberg County Health Department to complete the Tax Year 2023 Community Health Needs Assessment facilitated by Community and Economic Development Initiative of Kentucky (CEDIK). In addition to participating in the preparation and planning for the CHNA, the Health Department was involved on the CHNA Steering Committee and distributed CHNA surveys at their facility. * Members of the Community Health Steering Committee included representatives from Owensboro Health Muhlenberg Community Hospital, the Muhlenberg County Health Department, City of Greenville, Greater Muhlenberg Chamber of Commerce, Community Health Centers of Western Kentucky, Muhlenberg County Schools (FRYSC); Muhlenberg County Judge Executive, True North Treatment Center, Muhlenberg County UK Extension Office, and Owensboro Health, Inc. CEDIK facilitated the process of primary data collection through community surveys, focus groups and key informant interviews to address identified health needs. In addition, county specific secondary data was gathered to help examine the social determinants of health. Throughout the process, CEDIK and the community steering committee made it a priority to get input from populations that are often not engaged in conversations about their health needs or gaps in service. CEDIK conducted eleven key informant interviews to probe more deeply into health and quality of life themes within the county. Current community resources and potential barriers to accessing resources were also identified in these interviews. * Key informant interviews were conducted with individuals from the following entities and serving their respective community sectors: NAACP, Madisonville Community College, Greater Muhlenberg Chamber of Commerce, Muhlenberg County Senior Citizens Center, Pennyroyal Regional Prevention Center/ Substance Use Prevention Services, Central City, City of Central City, Pathway of Hope Pregnancy Resource Center, Pennyrile Allied Community Services, City of Greenville, Muhlenberg County Sheriff's Department, Owensboro Health Muhlenberg Community Hospital Emergency Management Services, SOAR: Early Childhood Education and Champions for a Drug Free Muhlenberg County.
Schedule H, Part V, Section B, Line 6b Facility , 1 Facility , 1 - OH MUHLENBERG, LLC. OHMCH collaborated with the Muhlenberg County Health Department and contracted with the Community and Economic Development Initiative of Kentucky to conduct this CHNA.
Schedule H, Part V, Section B, Line 11 Facility , 1 Facility , 1 - OH MUHLENBERG, LLC. OHMCH provides in-kind staff to lead and serve on the Muhlenberg County Health Coalition. OHMCH also provides financial support through grants and sponsorships to organizations who seek to impact priority health areas through their projects and programming. In addition, here are the specific ways OHMCH is addressing or plans to address each of the significant needs identified in the CHNA: * Mental Health (including Suicide) * Increased mental health treatment services available in Muhlenberg County through a Behavioral Health physician who is available for telehealth appointments and a nurse practitioner who is available for in-person appointments at the Owensboro Health Muhlenberg Healthplex. * Increased the use of telehealth psychiatric consultations available through Owensboro Health Regional Hospital (OHRH) and Pennyroyal Mental Health for patients at OHMCH (Emergency Department and Intensive Care Unit). * Representation on Muhlenberg County Opportunity Center Board of Directors by an OHMCH leader. * Continuing to explore potential new partnerships to increase mental health services available in Muhlenberg County. * Promotion, through traditional/social media channels and local community organizations, of the availability of a population level mental health intervention, CredibleMind. Owensboro Health and partner, RiverValley Behavioral Health offer CredibleMind to anyone in our region via computer, tablet, phone or any other device. A person can visit HealthyMind.CredibleMind.com to access local resources, vetted articles,books, videos, blogs, and assessments on mental health and well being topics. * Increased access for aging community in Muhlenberg County (and potentially residents of our Long-Term Care unit at OHMCH) with the addition of Geriatric Psychiatry in-patient care at Owensboro Health Twin Lakes Medical Center (OHTLMC). * Continue to assist and refer patients to appropriate Behavioral Health services including the intensive outpatient program at OHRH. * School nurses and health technicians, whose salaries are funded by OHMCH, are trained to identify drug use and drug overdose, they also attend suicide prevention training each year. They are also trained in Stop The Bleed, and provide this training to school staff. * Substance Use (alcohol, tobacco, illegal drugs, prescription drug misuse) * Medical staff at OHMCH have an opioid stewardship committee whose charge is to ensure safe opioid prescribing and assist in the decrease of opioid abuse and misuse by patients in our care. - Criteria for screening and assessing/reassessing pain - Algorithms for the appropriate prescribing - Pharmacological therapies - Patient education to reduce the risks of opioid use * Team members actively participate on the Champions for a Drug Free Muhlenberg County committee. * Free Narcan, in partnership with the health department, via a vending machine available inside OHMCH Emergency Department and outside Owensboro Health Muhlenberg Healthplex Urgent Care facilities. * EMS in collaboration with Muhlenberg County Health Department coordinates distribution of Narcan to local Fire and Police Departments. * Continue to assist and refer patients to appropriate Mental Health and Substance Use services (OHRH intensive outpatient program and/or OHTLMC medicated assisted therapy for pregnant mothers). * Planned to increase number of trained Certified Tobacco Treatment Specialists (TTS) to provide effective, evidence-based treatments and education about dependence treatments. Currently, we have four. * Culture of Wellness/Personal responsibility * Each school in Muhlenberg County has a school nurse or health technician whose salary is funded by OHMCH. These nurses are certified CPR instructors and can train staff and students in CPR certification. They also attend Kentucky School Nurse Association training each year and National Association of School Nurse virtual training each year. They utilize these skills in each of their schools. * As one of the largest employers in the community, wellness initiatives of OHMCH team members end up having an effect on the broader community. Our organization has a wellness platform and wellness champions throughout each hospital department. These investments in the health and wellbeing of our team ensures continued access to care for our community. * Hospital leaders engage in community boards and civic organizations as a healthcare representative promoting wellness in the community. * Free flu shots are made available to our community each year. * Participation in community health fairs and at community organizations to provide appropriate health and wellness education to the community. * Expand outreach of Coal Miners' Respiratory Clinic (CMRC) to enhance pulmonary services in the community by broadening the scope of services to address additional respiratory diseases. Full-time Pulmonologist will be starting in September 2024. Currently training an additional Certified Tobacco Treatment Specialists (CTTS) to assist with CMRC outreach for tobacco cessation programs. * OHMCH initiated and continues the Better Breather's Club to address lung related diseases through a social but educational and supportive group setting. Better Breather's Club is affiliated with the American Lung Association.
Schedule H, Part V, Section B, Line 11 Facility , 2 Facility , 2 - OH MUHLENBERG. LLC. * Housing and homelessness * OHMCH team members devote time to the local health coalition to explore existing needs for those who are homeless or "precariously housed resources/services that are available to them. * Coordinate with local food bank, school system (and specifically school nurses who may have students identified with housing challenges), and hospital discharge summaries for individuals without a permanent home and consider how our hospital may assist with this need in the future. * Ensure that the health needs of the homeless are addressed through widely available preventative care like flu vaccines, and access to emergency and primary care services. * Continue to budget annually for OHMCH Case Management team to offer services to patients with challenges upon discharge. * Providers in our Rural Health Clinic at Owensboro Health Muhlenberg Healthplex ask population health questions (including housing) during office visits and direct patients to appropriate resources through our Care Navigator Nurse. * Obesity/Overweight * Sponsorship of community walking trails (Lu-Ray Park & Amphitheater, Greater Muhlenberg Parks and Recreation System outdoor walking track), indoor recreation facility, and Big Twigs at Lake Malone (hiking destination attraction) to encourage youth and adults to get outside and get moving. * Owensboro Health Community Health Investment grant awarded to Muhlenberg County Libraries for Story Walks along five local walking trails with new stories displayed bi-monthly so children have a reason to visit (and get active) frequently with their families. * Owensboro Health also funded the majority of a new ADA-accessible playground at Morgan Park in Greenville through a Community Health Investment grant. This inclusive playground is enjoyed by children and their families year-round. * Provide education to student athletes and coaching staff members through OHMCH-funded Certified Athletic Trainer at Muhlenberg County High School. * Access to care/making services available * EMS mobile medical trailer used for outreach across communities we serve. Uses include mobile access unit for Primary Care, CMRC black lung screenings at offsite locations, and a first aid station at large community events. * School nurses/health technicians and therapy services available on-site at each Muhlenberg County school. * OHMCH ambulance services provided at many school/community events when there is a large number in attendance or the risk is high for injury or illness (football games, events with high temperatures, etc.). * Owensboro Health Muhlenberg Healthplex offers access to Primary Care and specialists (Women's Health, Orthopedics, and Behavioral Health). A new pediatric nurse practitioner and pulmonologist will begin in September 2024. * Muhlenberg County athletes have access to a Certified Athletic Trainer whose services are provided by OHMCH as well as sponsorship of athletic teams to encourage exercise and extracurricular involvement to benefit mental and physical health. * OHMCH EMS provides Stop the Bleed training for all Muhlenberg County school personnel. * Free sports physicals are provided to Muhlenberg County athletes to encourage safe participation in sporting events. * Transportation * Case Management provides transportation vouchers to patients in need upon discharge. * OHMCH ambulance service available county-wide for all medical transport including 24/7 911 coverage and also non-emergent transport of patients who cannot safely be transported by wheelchair. Ambulance service also transfers all patients from OHMCH that require a higher level of care. * Children being raised by people other than parents * OHMCH is involved in school outreach programs (where information is sent home to families about healthy diet/exercise) and school nurses who can provide health information to not only the student but entire household. * Involvement in community and school events providing education to this population. * Poverty * Patient Financial Advocates assist OHMCH patients who may qualify in applying for Kentucky Medicaid and also utilize an eligibility grid to offer financial assistance to patients based on income and household size. * Case Management team utilizes donated funds to assist patients struggling with issues related to poverty (housing, transportation, utilities, etc.). * OHMCH team members participate in an annual food drive to collect food and personal care items for local food pantry. * "Clothing Closet" provides clothes and shoes for patients in need.
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 9
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?1
Name and address Type of Facility (describe)
1 OWENSBORO AMBULATORY SURGICAL FACILITY
1000 BRECKENRIDGE
OWENSBORO,KY42303
AMBULATORY SURGERY CENTER
2
3
4
5
6
7
8
9
10
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 10
Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
Schedule H, Part VI, Line 7 STATE FILING OF COMMUNITY BENEFIT REPORT THERE ARE NO REQUIREMENTS IN THE STATE OF KENTUCKY TO FILE A COMMUNITY BENEFIT REPORT AT THIS TIME.
Schedule H, Part I, Line 7f Health Professions Education OWENSBORO HEALTH, INC. (OH) HAD AN AFFILIATION AGREEMENT WITH THE UNIVERSITY OF LOUISVILLE THROUGH ITS SCHOOL OF MEDICINE TO ESTABLISH A FULLY ACCREDITED RESIDENCY PROGRAMS IN FAMILY MEDICINE. IN FY 2024, OH HAD A TOTAL OF EIGHTEEN (18) RESIDENTS. THE PROGRAM INCLUDES ADDITIONAL STAFF SUCH AS PROGRAM DIRECTOR, PROGRAM COORDINATOR AND STAFF REQUIRED TO OPERATE THE PROGRAM.
Schedule H, Part I, Line 7b MEDICAID DURING THE FISCAL YEAR, OWENSBORO HEALTH, INC RECEIVED MEDICAID SUPPLEMENTAL PAYMENT FROM THE HOSPITAL RATE IMPROVEMENT PROGRAM OR "UPL" WHICH WAS ENACTED IN JULY OF 2019. EFFECTIVE JULY 2020, KENTUCKY MEDICAID PAYS THE UPL TO THE AVERAGE COMMERCIAL INPATIENT PAYMENT LEVEL. IN ADDITION TO THE INPATIENT UPL, THE KENTUCKY MEDICAID OBTAINED APPROVAL TO EXPAND THE UPL PROGRAM TO INCLUDE OUTPATIENT MEDICAID MANAGED CARE ORGANIZATION (MCO) CLAIMS TO BE PAID AT THE AVERAGE OUTPATIENT COMMERCIAL RATE EFFECTIVE JANUARY 1, 2023. AS A RESULT, OWENSBORO HEALTH, INC RECOGNIZED AN UPPER PAYMENT LIMIT (UPL) REIMBURSEMENT BEFORE TAXES AND ADMIN EXPENSES OF $98.809 MILLION IN FY 2024 AND $63.124 MILLION IN PREVIOUS YEAR. THE NET BENEFIT OF THE UPL FOR OWENSBORO HEALTH, INC WAS $73.339 MILLION FOR FY 2024 AND $50.399 MILLION FOR FY 2023 (AFTER TAXES/ADMIN EXPENSES). THE PROGRAM HAS TO BE APPROVED ANNUALLY BY CMS AND THE STATEWIDE UPL NUMBERS WILL FLUCTUATE BASED UPON ACTUAL EXPERIENCE EACH YEAR.
Schedule H, Part III, Line 8 COSTING METHODOLOGY USED THE COSTING METHODOLOGY USED IS THE COST TO CHARGE RATIO CALCULATED IN WORKSHEET 2 OF PART I OF SCHEDULE H OF THIS 990. THE CHARGES AND PAYMENTS ARE FROM THE MEDICARE PAID CLAIMS REPORTS. AS A MEDICARE DESIGNATED SOLE COMMUNITY HOSPITAL, WE ARE THE ONLY PROVIDER IN THE REGION TO PROVIDE LOWER REIMBURSED SERVICES SUCH AS PSYCH AND OB SERVICES.
Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance WHEN CALCULATING THE COMMUNITY BENEFIT PERCENTAGES IN PART I, LINE 7, BAD DEBT EXPENSE OF $25,283,670 WAS EXCLUDED.
Schedule H, Part II Community Building Activities In order to improve and promote the health of the communities we serve, Owensboro Health participates in community building activities supporting economic development efforts which are not part of Part I Charity Care or other community benefits and are not included elsewhere on Schedule H. As the largest employer in the region Owensboro Health recognizes the responsibility we have to improve the health of our communities through activities such as improvement of economic development strategies and workforce development irrespective of the IRS defined community benefit classification. By doing so, the economic viability of the community in addition to addressing severe healthcare workforce shortages, made worse by the COVID 19 pandemic, can be addressed and collaborative solutions may be developed. Our efforts in community building address community issues including health improvement and advocacy, education, poverty, workforce development and access to care. More specifically and as an outgrowth of our grant program now referred to as the OHRH Community Health Investment Grant Program, Owensboro Health encourages our employees to volunteer for hundreds of community and social service organizations from around the region that are working to address root causes of health issues and/or social determinants of health that impact the health of the community and its members. Owensboro Health engages with our grant partners and other community partners to assist identifying collaborative ways that we can advance social impact and improve the health of our population collectively. Moreover, our team members serve on a myriad of community chambers of commerce, health, arts and social services boards. Team members advocate where permissible on key health issues and advocacy programs, local and state policies. Our dues, contributions, and participation to/with area chambers and economic development agencies will allow those organizations to invest in economic development activities creating new employment opportunities, worker training, affordable housing, transportation, and other areas of health promotion. While downstream to some, addressing social determinants of health which may or may not fall under a community benefit category, or in the short term be considered a priority health need, must and does deserve attention and resources. Our investment in the Kentucky Chamber of Commerce has assisted in the development and advocacy of a statewide workforce health improvement program. These organizations have also been initiators of coalition building and leadership development for our community members.
Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount PATIENT ACCOUNTS RECEIVABLE ARE REDUCED BY AN ALLOWANCE FOR BAD DEBTS. IN EVALUATING THE COLLECTABILITY OF ACCOUNTS RECEIVABLE, THE SYSTEM ANALYZES HISTORICAL COLLECTIONS AND WRITE-OFFS AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR BAD DEBTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATION OF THE SUFFICIENCY OF THE ALLOWANCE FOR BAD DEBTS.
Schedule H, Part III, Line 3 Bad Debt Expense Methodology BAD DEBT ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE FAP OH DOES NOT HAVE A MECHANISM TO DETERMINE THE PORTION OF BAD DEBT ATTRIBUTABLE TO THOSE PATIENTS POTENTIALLY ELIGIBLE FOR THE FAP BUT DO NOT COMPLETE THE APPLICATION. THE AMOUNT ENTERED IS AN ESTIMATE.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote THERE IS NO FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT DESCRIBES BAD DEBT EXPENSE. THE COSTING METHODOLOGY USED IS THE COST TO CHARGE RATIO CALCULATED IN WORKSHEET 2 OF PART I OF SCHEDULE H OF THIS 990.
Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs THE COSTING METHODOLOGY USED IS THE COST TO CHARGE RATIO CALCULATED IN WORKSHEET 2 OF PART I OF SCHEDULE H OF THIS 990. THE CHARGES AND PAYMENTS ARE FROM THE MEDICARE PAID CLAIMS REPORTS. AS A MEDICARE DESIGNATED SOLE COMMUNITY HOSPITAL, WE ARE THE ONLY PROVIDER IN THE REGION TO PROVIDE LOWER REIMBURSED SERVICES SUCH AS PSYCH AND OB SERVICES.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance THE POLICIES OF THE SYSTEM ATTEMPT TO ENSURE ALL UNINSURED PATIENTS OF THE SYSTEM HAVE OPPORTUNITY TO APPLY AND QUALIFY FOR FINANCIAL ASSISTANCE PROGRAMS. THE HOSPITAL HAS FINANCIAL AID APPLICATIONS AVAILABLE AT REGISTRATION AREAS, VIA THE INTERNET, VIA PHONE, AND ARE SENT ROUTINELY VIA MAIL TO PATIENTS OF THE HOSPITAL. THE HOSPITAL PROVIDES FINANCIAL COUNSELORS AND CONTRACTS WITH AN OUTSIDE FIRM TO ENSURE PATIENTS ARE EVALUATED FOR ELIGIBILITY IN THE FINANCIAL ASSISTANCE PROGRAMS AVAILABLE. THE HOSPITAL DOES NOT CONTRACT PRIMARY COLLECTION AGENCIES. ALL SELF-PAY AND BALANCE AFTER INSURANCE ACCOUNTS ARE REVIEWED AND WORKED BY HOSPITAL REPRESENTATIVES TO ENSURE THAT THE PATIENT IS GIVEN EVERY OPPORTUNITY TO APPLY FOR FINANCIAL ASSISTANCE. SELF-PAY DISCOUNTS ARE AVAILABLE TO ALL UNINSURED PATIENTS AS LONG AS THEY COMPLETE THE AID APPLICATION. DISCOUNTS GIVEN ARE EQUIVALENT TO THE AVERAGE INSURANCE DISCOUNTS THE HOSPITAL CONTRACTS ALLOW. ADDITIONALLY, PATIENTS WITH BALANCE ARE PERMITTED TO ESTABLISH PAYMENT PLANS. THE HOSPITAL DOES NOT CHARGE INTEREST TO ITS PATIENTS.
Schedule H, Part V, Section B, Line 16a FAP website - OWENSBORO HEALTH, INC.: Line 16a URL: HTTPS://WWW.OWENSBOROHEALTH.ORG/PATIENT-VISITOR/BILLING/FINANCIAL-ASSISTANCE; - OH MUHLENBERG, LLC: Line 16a URL: https://www.owensborohealth.org/patient-visitor/billing/financial-assistance;
Schedule H, Part V, Section B, Line 16b FAP Application website - OWENSBORO HEALTH, INC.: Line 16b URL: HTTPS://WWW.OWENSBOROHEALTH.ORG/PATIENT-VISITOR/BILLING/FINANCIAL-ASSISTANCE; - OH MUHLENBERG, LLC: Line 16b URL: https://www.owensborohealth.org/patient-visitor/billing/financial-assistance;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website - OWENSBORO HEALTH, INC.: Line 16c URL: https://www.owensborohealth.org/patient-visitor/billing/financial-assistance; - OH MUHLENBERG, LLC: Line 16c URL: https://www.owensborohealth.org/patient-visitor/billing/financial-assistance;
Schedule H, Part VI, Line 2 Needs assessment OH Details of the hospital's CHNA process are detailed in FORM 990, SCHEDULE H, PART V, SECTION B, LINE 5. Owensboro Health's CHNAs represent a community-wide process to analyze community health needs and identify the health priorities. The hospitals also collaborate with local health departments and multiple community based organizations in assisting with health department (and other) community health needs assessment and community health improvement plans. The health department CHNA process is a federal requisite for obtaining public health department accreditation. Beginning January 23, 2023 Owensboro Health began screening patients for social determinants of health. This process will enable us to discern what SDOH are most prevalent and develop referral processes and partnerships needed to address SDOH impacting our patient population while working to develop internal and external partnerships to support efforts to minimize defined social determinants collaboratively for the communities we serve. OH works with community partners on an ongoing basis to address priority needs. Strategies and activities implemented to address those needs are annually assessed and at times, revisited when needed. OH is a partner to other organizations and entities' assessment processes as well who are working as their missions direct them to do to address specific priority areas and social determinants of health. These partnerships, community efforts and OH specific strategies are annually updated on Schedule H. In addition, those efforts outside the CHNA, OH continually assesses service lines regarding OH/OH Medical Group health-specific indicators such as cancer, heart diseases, stroke and diabetes. Looking at specific populations representative of the communities we serve, collaborative efforts are being made to address priority health community issues throughout the system using available resources to impact those needs. Much has been shared about assessing the health of the communities we serve. Owensboro Health additionally utilizes all needs assessments conducted within the community, information from the required SDOH screenings for patients, and other state level data and reports to assess the health care needs of the community. OHMCH In accordance with the Affordable Care Act (ACA) and section 501(r) of the internal revenue code for nonprofit tax-exempt hospitals, OHMCH conducted a CHNA in May 2024 and is currently working to complete an implementation strategy as of August 15, 2024 (for tax year 2023). This implementation strategy will be completed and up for approval during the September 2024 Board of Directors meetings. For the CHNA, CEDIK facilitated the process of primary data collection through community surveys, focus groups and key informant interviews to identify health needs. In addition, county specific secondary data was gathered to help examine the social determinants of health. Throughout the process, CEDIK and the community steering committee made it a priority to get input from populations that are often not engaged in conversations about their health needs or gaps in service. CEDIK conducted eleven key informant interviews to probe more deeply into health and quality of life themes within the county. In addition to completing the required CHNA every three years, OHMCH also assesses the health care needs of the communities it serves through participation in the Muhlenberg County Health Coalition and hearing from other health-related agencies about the needs of their clients and patients. Much has been shared about assessing the health of the communities we serve. Owensboro Health additionally utilizes all needs assessments conducted within the community, information from the required SDOH screenings for patients, and other state level data and reports to assess the health care needs of the community.
Schedule H, Part VI, Line 3 Patient education of eligibility for assistance THE HOSPITAL EDUCATES THE PATIENTS IN A VARIETY OF WAYS. THE HOSPITAL HAS SIGNAGE AT ACCESS POINTS REGARDING FINANCIAL ASSISTANCE OFFERINGS. THE HOSPITAL HAS FINANCIAL AID APPLICATIONS AVAILABLE AT REGISTRATION AREAS, VIA THE INTERNET AT THE HOSPITAL WEBSITE, VIA PHONE, AND SENT ROUTINELY VIA MAIL TO PATIENTS OF THE HOSPITAL. THE HOSPITAL PROVIDES FINANCIAL COUNSELORS AND CONTRACTS WITH AN OUTSIDE FIRM TO ENSURE PATIENTS ARE INTERVIEWED AND EVALUATED FOR ELIGIBILITY IN THE FINANCIAL ASSISTANCE PROGRAMS AVAILABLE. ALL SELF-PAY AND BALANCE AFTER INSURANCE ACCOUNTS ARE REVIEWED AND WORKED BY HOSPITAL REPRESENTATIVES TO ENSURE THAT THE PATIENT IS GIVEN EVERY OPPORTUNITY TO APPLY FOR FINANCIAL ASSISTANCE. ADDITIONALLY, INFORMATION ABOUT APPLYING FINANCIAL ASSISTANCE IS INCLUDED ON THE PATIENT STATEMENTS, BILLS, AND LETTERS AND THE PATIENT GUIDE THEY MAY RECEIVE FROM THE HOSPITAL. THE HOSPITAL POLICY FOR FINANCIAL ASSISTANCE INCLUDES THE FOLLOWING: ELIGIBILITY CRITERIA FOR FINANCIAL ASSISTANCE, THE BASIS FOR CALCULATING AMOUNTS CHARGED TO PATIENTS, METHOD FOR APPLYING FOR FINANCIAL ASSISTANCE, MEASURES TO WIDELY PUBLICIZE THE POLICY, WRITTEN POLICY REQUIRING ORGANIZATION TO PROVIDE CARE FOR EMERGENCY MEDICAL CONDITIONS WITHOUT DISCRIMINATION. AS DESCRIBED ABOVE THE ORGANIZATION DOES NOT CHARGE GROSS CHARGES TO PATIENTS AND LIMITS AMOUNTS CHARGED TO PATIENTS ELIGIBLE FOR FINANCIAL ASSISTANCE TO AMOUNTS GENERALLY BILLED TO INDIVIDUALS WHO HAVE INSURANCE RECOVERING SUCH CARE. THE ORGANIZATION DOES NOT ENGAGE IN EXTRAORDINARY COLLECTION ACTIVITY BEFORE EFFORTS TO DETERMINE ELIGIBILITY FOR ASSISTANCE HAVE BEEN MADE.
Schedule H, Part VI, Line 4 Community information OH Owensboro Health serves 18 counties, 12 in Western Kentucky and 2 in Southern Indiana. The primary service area and defined community for the OHRH CHNA is Daviess County, Kentucky. The population estimate as of April 2024, was 103,458 with a median household income of $64,021, and a small area income and poverty rate of 13.1%. U.S. Census Bureau QuickFacts: United States OHMCH For the purposes of the Community Health Needs Assessment, Owensboro Health Muhlenberg Community Hospital and Muhlenberg County Health Department defined the community as its primary service area of Muhlenberg County, Kentucky. Muhlenberg County served as the unit of analysis for the CHNA and health needs discussed pertain to the residents of Muhlenberg County. The population estimate as of July 1, 2023, was 30,993 with a median household income of $50,935, and a small area income and poverty rate of 21.7%. U.S. Census Bureau QuickFacts: United States
Schedule H, Part VI, Line 5 Promotion of community health OH OH is not just the largest employer in the region, it is also the largest private employer in the Commonwealth of Kentucky west of Louisville. We consider our responsibility to serve and strengthen our communities in ways much broader than only providing direct health services or addressing identified prioritized health needs and social determinants of health. We believe in order to meet the second half of our mission "to improve the health of the communities we serve" often involves support of community health improvements in areas of economic development, leadership development, community health advocacy, engaging in and with our communities, support for environmental concerns (radon, the second leading cause of lung cancer) and exploring collaborative efforts to address issues facing our community which impact quality of life and a vibrant and viable economy. While some efforts may be categorized by the IRS as community building and others community benefit, we believe that all strategies and tactics we are implementing and exploring to impact the health of the community furthers Owensboro Health's tax exempt purpose. The OHRH cash and in-kind allocations through our community health investment grant program requires outside organizations to identify priority areas they will address as a part of their request or the root causes of health problems so we may work together to have a greater impact. The grant program requires policy changes to ensure grantees have 100% comprehensive tobacco policies so we may in fact impact tobacco use in order to impact other contributing factors to much of the diseases that plague our community and Commonwealth. By doing so, the organizations to which may allocate resources to or partner with are also able to understand that we are making these investments to stimulate systemic, sustainable change in our communities through our community benefit efforts. Additionally, we are often asked to be a facilitator or key partner for community concepts to advance economic development plans, meet urgent needs such as food insecurity or emergency planning as ost with the worldwide pandemic, or convene organizations to collaborate in ways that have not been done previously. Be it technical assistance, space, financial assistance, new programs or new community/hospital partnerships such as partnering to develop a trauma informed community or help develop a mental health court in our community, Owensboro Health often a catalyst and honored to fill that role. Community appointed members who serve on the Owensboro Health Board of Directors and the Community Engagement Committee oversee the community benefit work. The community members who serve on the Owensboro Health Board believes so strongly in our mission has approved "Partnering with Our Communities" as a strategic pillar of the health system. They are also working to ensure accountability in that strategic planning for the hospital works in conjunction with internal and external efforts and aligns with both Owensboro Health entities and community organizations to address priority health needs, population health, and relieve the burden from local and state governments. OHMCH Other than the beforementioned ways Owensboro Health Muhlenberg County Community Hospital addresses community health, it is noteworthy to add that OHMCH works closely with the Felix Martin Foundation serving Muhlenberg County to find partnerships where both financial and in-kind resources may be maximized to address identified community needs.
Schedule H, Part VI, Line 6 Affiliated health care system As required Owensboro Health hospitals conduct a CHNA with the voice and input from public health and many community partners. Hospitals develops implementation strategies stating how it will address the named priority health issues. At present, IRS guidelines only allow community benefit which is conducted under the hospital to be quantified and reported. However, this reporting falls far short from telling the story of what Owensboro Health, the system and its affiliated entities are doing collectively and strategically to address priority health areas. Both the Owensboro Health Medical Group (OHMG) and the Owensboro Health Foundation are closely aligned with Owensboro Health hospitals in striving to address priority health needs and social determinants of health. As we further develop and refine our system strategic planning process to impact, manage and change the health of the populations we serve, we will need all available resources within our system to meet our mission and in fact, identify and address the needs of vulnerable populations, improve community health, and change the trajectory of chronic health disease. Owensboro Health Regional Hospital's Community Investment Grant Program is one tool used which provides direct grant funds to organizations with projects and programs focused on addressing priority health areas. But additional planning does and will continue to take place so that system population health goals and community benefit activities are aligned so that community partnerships and work conducted internally throughout the system and externally through investment and partnerships will have the most strategic, measurable and meaningful impact. While one hospital entity may make a direct financial contribution, other support is given by team members, departments and efforts throughout the system to have a more effective and sustaining impact to a strategic goal. The Owensboro Health System continues to invest significant dollars and human resources to increasing community access points, support a residency program, building an innovation center, recruit needed primary care and specialists to meet the needs of the population, add components to electronic medical records tied to community strategies to address social determinants of health, and utilize expertise throughout the system to educate and provide technical assistance to nonprofit organizations, local government, public health and others to collectively impact community health. Use of grant writing resources at Owensboro Health, funds and human capital have been invested to assist in creating a new access point to serve the homeless, apply and be awarded funds to assist with the development of a community mental health court and expand telehealth services so we may meet healthcare needs when access is a barrier due to transportation and other issues. The Owensboro Health system has added complex care navigators to manage the health of specific patient populations while increasing efforts to reach additional targeted underserved populations in the community. There are dedicated staff under the medical group who play strategic primary or supportive roles in the execution of community benefit strategies. The Owensboro Health Healthpark, a certified medical fitness facility provides community wellness with dedicated staff. OHMG also developed the Preventive Services department to impact specific priority health areas via community outreach and work closely with Community Engagement and Population Health to do so. That support driven by the medical group initiatives are not allowed to be counted on the IRS 990 Schedule H but without them Owensboro Health could not have the impact it strives to have to address the priority health issues and social determinants of health contributing to chronic health disease. It is often the providers, nurses and additional Owensboro Health team members from the medical fitness facility and community wellness departments who play instrumental and often crucial roles in carrying out the work to ensure we are meeting the needs of the underserved and providing needed education and outreach at the community level. Such an example would be the provision of tobacco cessation classes and multiple screenings and educational efforts conducted by such departments within the medical group. We are forced to isolate the value of the investments which are made by Owensboro Health hospital per Section 501(r) of the Internal Revenue Code community benefit guidelines. It is our intention by providing additional insight and information in this section of Schedule H there is significant recognition of the challenge before us and other nonprofit hospitals; the true magnitude of our community benefit work as a hospital system is critically important to understand. The strategic efforts, the monetary outlay, the efficient and true impact of the benefits must span the throughout the system even if at this time, only that of the hospital itself can be quantified and reported.
Schedule H (Form 990) 2023
Additional Data


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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number
61-1286361
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient
that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government
(b) EIN (c) IRC section
(if applicable)
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
noncash assistance
(h) Purpose of grant
or assistance
(1) TRI-STATE FOOD BANK INC
2504 LYNCH ROAD
EVANSVILLE,IN47711
35-1539870 501C3 52,450       COMMUNITY SUPPORT
(2) COMMUNITY DENTAL CLINIC
2811 NEW HARTFORD ROAD SUITE A
OWENSBORO,KY42303
26-2343126 501C3 50,000       COMMUNITY SUPPORT
(3) THE EMPOWERMENT ACADEMY
2625 FREDERICA ST SUITE 2A
OWENSBORO,KY42301
47-2094844 501C3 40,000       COMMUNITY SUPPORT
(4) GREEN RIVER DISTRICT HEALTH DEPARTMENT
P O BOX 309
OWENSBORO,KY423020309
61-1010686 GOVERNMENT 31,403       COMMUNITY SUPPORT
(5) HABITAT FOR HUMANITY OF ODC
1702 MOSELEY STREET
OWENSBORO,KY42303
61-1140804 501C3 27,500       COMMUNITY SUPPORT
(6) MUHLENBERG COUNTY BOARD OF EDUCATION
510 W MAIN STREET
POWDERLY,KY42367
61-6001286 GOVERNMENT 237,233       COMMUNITY SUPPORT
(7) SUPPLIES OVER SEAS
1500 ARLINGTON AVE
LOUISVILLE,KY40206
27-2624272 501C3 25,000       COMMUNITY SUPPORT
(8) WESTERN KENTUCKY UNIVERSITY
1906 COLLEGE HEIGHTS BLVD
BOWLING GREEN,KY421011051
61-6055628 501C3 22,500       COMMUNITY SUPPORT
(9) OWENSBORO SYMPHONY ORCHESTRA
211 EAST 2ND STREET
OWENSBORO,KY42303
61-6055984 501C3 20,000       COMMUNITY SUPPORT
(10) RIVER VALLEY BEHAVIORAL HEALTH
1100 WALNUT STREET
OWENSBORO,KY42301
61-0668290 501C3 20,000       COMMUNITY SUPPORT
(11) VOLUNTEERS OF AMERICA MID-STATES INC
570 S FOURTH ST SUITE 100
LOUISVILLE,KY40202
61-0480950 501C3 20,000       COMMUNITY SUPPORT
(12) HOSPICE & PALLIATIVE CARE OF WESTERN KENTUCKY
3419 WATHENS CROSSING
OWENSBORO,KY423017009
31-1010160 501C3 19,780       COMMUNITY SUPPORT
(13) YOURCAUSE LLC
65 FAIRCHILD STREET
CHARLESTON,SC29492
26-0638742 501C3 18,810       COMMUNITY SUPPORT
(14) RIVERPARK CENTER
101 DAVIESS STREET
OWENSBORO,KY423034263
61-1147328 501C3 16,000       COMMUNITY SUPPORT
(15) WESTERN KY BOTANICAL GARDEN
25 CARTER ROAD
OWENSBORO,KY42301
61-1251188 501C3 15,300       COMMUNITY SUPPORT
(16) GIRLS INCORPORATED
P O BOX 1626
OWENSBORO,KY42302
61-0706477 501C3 13,850       COMMUNITY SUPPORT
(17) INTERNATIONAL BLUEGRASS MUSIC MUSEUM
311 WEST 2ND STREET
OWENSBORO,KY42301
61-1229037 501C3 12,700       COMMUNITY SUPPORT
(18) GRAYSON COUNTY ALLIANCE
P O BOX 57
LEITCHFIELD,KY42755
61-1379449 501C3 11,000       COMMUNITY SUPPORT
(19) OWENSBORO CATHOLIC SCHOOL SYSTEM
1524 WEST PARRISH AVE
OWENSBORO,KY42301
62-1357472 501C3 10,692       COMMUNITY SUPPORT
(20) SENIOR COMMUNITY CENTER OF OWENSBORO-DAVIESS COUNTY INC
1650 WEST SECOND STREET
OWENSBORO,KY42301
31-1044915 501C3 10,585       COMMUNITY SUPPORT
(21) GREATER OWENSBORO ECONOMIC DEVELOPMENT CORPORATION
P O BOX 782
OWENSBORO,KY42302
61-1254984 GOVERNMENT 10,000       COMMUNITY SUPPORT
(22) JUNIOR ACHIEVEMENT OF WEST KY
123 W 4TH STREET SUITE 301
OWENSBORO,KY42303
61-0564988 501C3 8,100       COMMUNITY SUPPORT
(23) SPENCER COUNTY 4-H ASSOCIATION
1101 E CR 800 N
CHRISNEY,IN47611
35-6043972 501C3 7,500       COMMUNITY SUPPORT
(24) BIG BROTHERS BIG SISTERS OF SOUTHWESTERN INDIANA
320 SE MARTIN LUTHER KING JR BLVD
EVANSVILLE,IN477131815
35-1305578 501C3 6,520       COMMUNITY SUPPORT
(25) THE WAY OF ROCKPORT INDIANA INC
P O BOX 506
ROCKPORT,IN47635
56-2608343 501C3 5,800       COMMUNITY SUPPORT
(26) OWENSBORO DANCE THEATRE
2705 BRECKENRIDGE ST
OWENSBORO,KY42303
61-1040701 501C3 5,500       COMMUNITY SUPPORT
(27) DAVIESS COUNTY PUBLIC SCHOOLS
P O BOX 21510
OWENSBORO,KY423041510
61-6001338 GOVERNMENT 5,200       COMMUNITY SUPPORT
(28) OWENSBORO HEALTH FOUNDATION
1201 Pleasant Valley Road
Owensboro,KY42303
61-1251763 501c3 1,093,996       COMMUNITY SUPPORT
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image
28
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2023

Schedule I (Form 990) 2023
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a) Type of grant or assistance (b) Number of
recipients
(c) Amount of
cash grant
(d) Amount of
noncash assistance
(e) Method of valuation (book,
FMV, appraisal, other)
(f) Description of noncash assistance
(1) TUITION ASSISTANCE 61 315,715      
(2) PATIENT MEDICAL FUND 289 25,198      
(3) CANCER CENTER MEDICAL FUND 64 8,416      
(3)
(4)
(5)
(6)
(7)
Part IV
Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. SERVICES AND ACTIVITIES MUST SERVE INDIVIDUALS IN THE OWENSBORO HEALTH SERVICE AREA, INCLUDING DAVIESS, HANCOCK, OHIO, HENDERSON, HOPKINS, MCLEAN, MUHLENBERG, BRECKINRIDGE AND WEBSTER COUNTIES IN KENTUCKY AND SPENCER AND PERRY COUNTIES, INDIANA. APPLICATIONS MUST SPECIFICALLY DESCRIBE HOW THE ORGANIZATION'S SERVICES ADDRESS ROOT CAUSES OF HEALTH PROBLEMS AFFECTING THE HEALTH OF OUR COMMUNITY. ELIGIBLE GROUPS INCLUDE ECONOMIC, EDUCATIONAL, CIVIC, ARTS AND CULTURAL ORGANIZATIONS.
Schedule I (Form 990) 2023



Additional Data


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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ..................
6a
 
No
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation in column (B) reported as deferred on prior Form 990
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1ANTHONY MCBRIDE MD
 
BOARD MEMBER
(i)

(ii)
0
-------------
801,694
0
-------------
101,974
0
-------------
3,618
0
-------------
16,500
0
-------------
384
0
-------------
924,170
0
-------------
0
2ANDREA MOORE WETHINGTON MD
 
BOARD MEMBER
(i)

(ii)
0
-------------
411,503
0
-------------
317,198
0
-------------
2,957
0
-------------
16,500
0
-------------
384
0
-------------
748,542
0
-------------
0
3MARK MARSH
 
PRESIDENT AND CEO
(i)

(ii)
934,730
-------------
0
228,111
-------------
0
71,110
-------------
0
16,500
-------------
0
38,315
-------------
0
1,288,766
-------------
0
0
-------------
0
4RUSSELL S RANALLO
 
CHIEF FINANCIAL OFFICER
(i)

(ii)
418,074
-------------
0
129,377
-------------
0
67,977
-------------
0
46,796
-------------
0
37,240
-------------
0
699,464
-------------
0
0
-------------
0
5TIMOTHY L BELEC
 
VP CIO (ENDED 03/11/2023)
(i)

(ii)
75,947
-------------
0
0
-------------
0
474,701
-------------
0
6,379
-------------
0
8,693
-------------
0
565,720
-------------
0
0
-------------
0
6DAVID E DANHAUER
 
VP CMIO (ENDED 09/06/2022)
(i)

(ii)
0
-------------
0
0
-------------
0
215,227
-------------
0
0
-------------
0
0
-------------
0
215,227
-------------
0
0
-------------
0
7FRANCIS J DUFRAYNE MD
 
CHIEF MEDICAL OFFICER
(i)

(ii)
519,202
-------------
0
153,956
-------------
44,682
60,851
-------------
0
16,500
-------------
0
6,690
-------------
0
757,199
-------------
44,682
0
-------------
0
8MACK HOWELL
 
COO - OHMG
(i)

(ii)
0
-------------
349,194
0
-------------
96,383
0
-------------
30,479
0
-------------
16,500
0
-------------
36,273
0
-------------
528,829
0
-------------
0
9ASHLEY HERRINGTON
 
CEO - OHTLMC
(i)

(ii)
0
-------------
273,316
0
-------------
74,023
0
-------------
21,660
0
-------------
14,962
0
-------------
34,221
0
-------------
418,182
0
-------------
0
10CATHERINE CLEMONS
 
VP OF OPERATIONS - OHTLMC
(i)

(ii)
0
-------------
168,811
0
-------------
46,162
0
-------------
13,375
0
-------------
8,811
0
-------------
14,453
0
-------------
251,612
0
-------------
0
11ERNEST E BEGLEY II
 
CHIEF LEGAL OFFICER
(i)

(ii)
434,210
-------------
0
134,682
-------------
0
76,438
-------------
0
69,725
-------------
0
34,550
-------------
0
749,605
-------------
0
0
-------------
0
12BILL J BRYANT MD
 
VP QUALITY AND PATIENT SAFETY
(i)

(ii)
373,470
-------------
0
101,442
-------------
0
92,575
-------------
0
16,500
-------------
0
25,771
-------------
0
609,758
-------------
0
0
-------------
0
13GARY CLARK
 
VP ANALYTICS
(i)

(ii)
217,935
-------------
0
58,930
-------------
0
1,860
-------------
0
8,515
-------------
0
16,222
-------------
0
303,462
-------------
0
0
-------------
0
14EDWARD L HEATH JR
 
CEO - OHMCH
(i)

(ii)
311,671
-------------
0
86,500
-------------
0
59,570
-------------
0
64,028
-------------
0
36,165
-------------
0
557,934
-------------
0
0
-------------
0
15RAMONA C HIENEMAN
 
VP ASSOCIATE GENERAL COUNSEL
(i)

(ii)
223,590
-------------
0
60,243
-------------
0
3,937
-------------
0
11,287
-------------
0
15,533
-------------
0
314,590
-------------
0
0
-------------
0
16RUBY J JACILDO
 
VP ACCOUNTING AND CONTROLLER
(i)

(ii)
224,843
-------------
0
62,446
-------------
0
45,884
-------------
0
51,356
-------------
0
34,317
-------------
0
418,846
-------------
0
0
-------------
0
17MICHAEL B KELLEY
 
VP MEDICAL AFFAIRS, OHRH
(i)

(ii)
410,694
-------------
0
137,884
-------------
18,706
35,477
-------------
0
16,500
-------------
0
35,859
-------------
0
636,414
-------------
18,706
0
-------------
0
18KATHLEEN MYER
 
VP PATIENT CARE SERVICES AND CNO-OHMCH
(i)

(ii)
178,643
-------------
0
48,980
-------------
0
10,766
-------------
0
9,227
-------------
0
24,358
-------------
0
271,974
-------------
0
0
-------------
0
19CHRISTOPHER SALE
 
VP OF OPERATIONS
(i)

(ii)
212,004
-------------
0
30,328
-------------
0
1,951
-------------
0
10,944
-------------
0
33,749
-------------
0
288,976
-------------
0
0
-------------
0
20JOAN M SIMS
 
VP PATIENT CARE SVCS AND CNO - OHRH
(i)

(ii)
212,826
-------------
0
56,806
-------------
0
6,147
-------------
0
62,528
-------------
0
5,479
-------------
0
343,786
-------------
0
0
-------------
0
21PHILIP E SMITH
 
CHIEF BUSINESS DEVELOPMENT OFFICER
(i)

(ii)
360,813
-------------
0
97,847
-------------
0
35,780
-------------
0
16,500
-------------
0
28,129
-------------
0
539,069
-------------
0
0
-------------
0
22BETH R STEELE
 
CHIEF OPERATING OFFICER-OHRH
(i)

(ii)
357,011
-------------
0
147,764
-------------
0
28,545
-------------
0
16,500
-------------
0
37,184
-------------
0
587,004
-------------
0
0
-------------
0
23MIA M SUTER
 
CHIEF ADMINISTRATIVE OFFICER
(i)

(ii)
479,267
-------------
0
142,933
-------------
0
78,638
-------------
0
68,899
-------------
0
7,740
-------------
0
777,477
-------------
0
0
-------------
0
24JAMES E TIDWELL III MD
 
VP POPULATION HEALTH SERVICES
(i)

(ii)
399,799
-------------
0
149,765
-------------
0
3,656
-------------
0
16,500
-------------
0
35,404
-------------
0
605,124
-------------
0
0
-------------
0
25JASON B COLLINS
 
EXECUTIVE DIRECTOR OF PHARMACY
(i)

(ii)
194,546
-------------
0
26,878
-------------
0
12,925
-------------
0
16,240
-------------
0
11,809
-------------
0
262,398
-------------
0
0
-------------
0
26TIM LAUGH
 
DIRECTOR OF CANCER CENTER
(i)

(ii)
155,190
-------------
0
23,458
-------------
0
60,303
-------------
0
6,260
-------------
0
31,351
-------------
0
276,562
-------------
0
0
-------------
0
27BRUCE MAUZY
 
DIRECTOR OF THERAPY SERVICES
(i)

(ii)
159,673
-------------
0
23,269
-------------
0
19,395
-------------
0
62,339
-------------
0
20,408
-------------
0
285,084
-------------
0
0
-------------
0
28TERESA A RASCOE
 
EXECUTIVE DIRECTOR OF HUMAN RESOURCES
(i)

(ii)
193,943
-------------
0
27,041
-------------
0
9,493
-------------
0
58,099
-------------
0
1,610
-------------
0
290,186
-------------
0
0
-------------
0
29JOE TAYLOR
 
EXECUTIVE DIRECTOR OF FACILITIES
(i)

(ii)
174,499
-------------
0
25,177
-------------
0
7,708
-------------
0
40,032
-------------
0
19,822
-------------
0
267,238
-------------
0
0
-------------
0
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments THE ORGANIZATION PROVIDES A NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN FOR CERTAIN EXECUTIVE EMPLOYEES. BECAUSE BENEFITS UNDER THE SUPPLEMENTAL PLAN MUST BE INCLUDED IN TAXABLE INCOME WHEN THEY BECOME VESTED, AND AS REQUIRED BY THE SUPPLEMENTAL PLAN'S TERMS, THE ORGANIZATION PROVIDES AN ADDITIONAL BENEFIT THAT COVERS THE TAX LIABILITY WHEN IT IS INCURRED. THE TAX LIABILITY PAYMENTS ARE THEMSELVES INCLUDED IN W-2 INCOME IN THE YEAR MADE TO THE EXECUTIVES, AND ARE INCLUDED IN THE FIGURES DISCLOSED ON SCHEDULE J, PART II.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees DURING THE REPORTING PERIOD, THE ORGANIZATION PAID MEMBERSHIP DUES IN A SOCIAL CLUB FOR THE CEO AND CMO OF OHI. THE CLUB MEMBERSHIP WAS USED FOR BUSINESS PURPOSES. ANY PERSONAL RELATED EXPENSES ARE TREATED AS TAXABLE WAGE INCOME AND FULLY INCLUDED ON THE RECIPIENT'S FORM W-2.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan OWENSBORO HEALTH PROVIDES A NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN FOR CERTAIN EXECUTIVE EMPLOYEES. PARTICIPATION IN THE PLAN IS SUBJECT TO THE RECOMMENDATION OF THE CHIEF EXECUTIVE OFFICER AND THE APPROVAL OF THE BOARD OF DIRECTORS. AS OF DECEMBER 31, OWENSBORO HEALTH SHALL CREDIT THE PARTICIPANT'S ACCOUNT WITH AN EMPLOYER CONTRIBUTION. THE PARTICIPANT MUST BE EMPLOYED BY OWENSBORO HEALTH AT THE END OF THE PLAN YEAR IN ORDER TO RECEIVE AN EMPLOYER CONTRIBUTION FOR THAT PLAN YEAR, AND PARTIAL YEAR CREDIT IS EARNED AFTER A PARTICIPANT REACHED NORMAL RETIREMENT AGE AS DEFINED BY THE PLAN. EMPLOYER CONTRIBUTIONS MADE FOR PLAN YEARS STARTING PRIOR TO 1/1/2022, THE EMPLOYER CONTRIBUTIONS FOR EACH CONTRIBUTION CLASS YEAR SHALL BE 100% VESTED AS OF THE END OF THE PLAN YEAR WHICH IS FIVE YEARS AFTER THE DATE ON WHICH THE EMPLOYER CONTRIBUTION WAS MADE FOR SUCH CONTRIBUTION CLASS YEAR. EMPLOYER CONTRIBUTIONS MADE FOR PLAN YEARS STARTING ON OR AFTER 1/1/2022, THE EMPLOYER CONTRIBUTIONS FOR EACH CONTRIBUTION CLASS YEAR SHALL BE 100% VESTED AS OF THE LATER OF THE JANUARY 1 THAT IS THREE YEARS FROM THE START OF THE CONTRIBUTION CLASS YEAR FOR WHICH THE CONTRIBUTION WAS MADE, OR THE JANUARY 1 COINCIDENT WITH OR FOLLOWING THE FIFTH ANNIVERSARY OF THE PARTICIPANT'S PARTICIPATION DATE. THE TAX LIABILITY PAYMENTS ARE THEMSELVES INCLUDED IN W-2 INCOME IN THE YEAR MADE TO THE EXECUTIVES, AND ARE INCLUDED IN THE FIGURES DISCLOSED ON SCHEDULE J, PART II. 457F PLAN TO EXECUTIVES: ERNEST BEGLEY ($36,877), TIMOTHY BELEC ($42,984), BILL BRYANT ($79,930), DAVID DANHAUER ($215,227), EDWARD HEATH ($28,869), RUBY JACILDO ($29,884), STEPHEN JOHNSON ($971), LISA JONES ($98,914), RUSS RANALLO ($32,980) AND MIA SUTER ($38,612).
Schedule J, Part I, Line 7 Non-fixed payments THE SUCCESS SHARING PLAN IS A PROGRAM DESIGNEDTO FOCUS ON THE ACCOUNTABILITY OF ALL EMPLOYEES TO INFLUENCE THE FINANCIAL, QUALITY, PATIENT SATISFACTION AND EMPLOYEE DEVELOPMENT GOALS, AND TO REINFORCE THE OH CORE COMMITMENTS (RESPECT, INTEGRITY, INNOVATION, SERVICE, EXCELLENCE AND TEAMWORK) WHILE WORKING TO ACHIEVE THESE GOALS. THE PLAN ACHIEVES THIS BY PROVIDING A DIRECT LINK BETWEEN ACHIEVEMENT OF ORGANIZATIONAL OBJECTIVES AND THE TOTAL COMPENSATION OF THOSE WHO'S DECISIONS AND ACTIONS ARE ACCOUNTABLE FOR THE OUTCOMES WHICH DRIVE THE ORGANIZATION'S SUCCESS. ELIGIBILITY IS BASED ON HOURS WORKED IN THE YEAR; STAFF EMPLOYEES ARE PAID A PRO-RATED AMOUNT OF A DOLLAR MAXIMUM AND MANAGEMENT IS PAID A FIXED PERCENTAGE OF ANNUAL SALARY BASED ON LEVEL OF MANAGEMENT. PAYMENT IS PREDICATED ON BOARD APPROVAL.
Schedule J (Form 990) 2023

Additional Data


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Software Version: 2023v5.1

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Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax-Exempt Bonds
Complete if the organization answered "Yes" to Form 990, Part , line 24a. Provide descriptions,
explanations, and any additional information in Part .
Attach to Form 990.

Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number
61-1286361
Part
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer
(i) Pool
financing
Yes No Yes No Yes No
A Kentucky Economic Development Finance Authority
 
61-0600439 49126KHT1 08-13-2015 97,567,179 SEE PART VI   X   X   X
B Kentucky Economic Development Finance Authority
 
61-0600439 49126KKF7 05-17-2017 501,226,816 Refund prior issue (3/3/10) - see part VI   X   X   X
Part
Proceeds
A B C D
1 Amount of bonds retired .................. 9,445,000 22,955,000    
2 Amount of bonds legally defeased .............. 0 0    
3 Total proceeds of issue .................. 98,346,355 521,604,600    
4 Gross proceeds in reserve funds ............. 0 0    
5 Capitalized interest from proceeds ............. 0 33,578    
6 Proceeds in refunding escrows ............... 0 0    
7 Issuance costs from proceeds ............... 1,346,771 4,747,304    
8 Credit enhancement from proceeds ............. 0 6,163,038    
9 Working capital expenditures from proceeds ............. 0 0    
10 Capital expenditures from proceeds ............. 66,627,005 0    
11 Other spent proceeds ............. 30,372,579 510,660,680    
12 Other unspent proceeds ............. 0 0    
13 Year of substantial completion ............. 2018 2017
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue of tax-exempt
bonds (or, if issued prior to 2020, a current refunding issue)? ........
X     X        
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........
  X X          
16 Has the final allocation of proceeds been made? .......... X   X          
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X          
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2023

Schedule K (Form 990) 2023
Page 2
Part
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............   X   X        
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............   X   X        
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............   X   X        
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? .............                
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government .... 0 % 0 %    
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 0 % 0 %    
6 Total of lines 4 and 5 ............. 0 % 0 %    
7 Does the bond issue meet the private security or payment test? ...   X   X        
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............   X   X        
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? ........
X   X          
Part
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...   X   X        
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X   X        
b Exception to rebate? ........ X     X        
c No rebate due? ......... X   X          
If "Yes" to line 2c, provide in Part the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X   X        
Schedule K (Form 990) 2023

Schedule K (Form 990) 2023
Page 3
Part
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X        
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of hedge .........        
d Was the hedge superintegrated? ......                
e Was the hedge terminated? ........                
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?   X   X        
b Name of provider ..........  
 
 
 
 
 
 
 
c Term of GIC .........        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........                
6 Were any gross proceeds invested beyond an available temporary period?   X   X        
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X          
Part
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X          
Part
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Schedule K, Part I, Column (f) 2017 BOND PROCEEDS WERE USED TO 1) PARTIALLY ADVANCE REFUND THE SERIES 2010A BONDS (ISSUED 3/3/2010), 2) FULLY ADVANCE REFUND THE SERIES 2010B BONDS (ISSUED 3/3/2010), (3) PAY REMAINING PORTION FOR THE SURETY BOND TO FUND THE DEBT SERVICE RESERVE REQUIREMENT (4)PAY PREMIUM FOR THE POLICY INSURING PAYMENT AND CERTAIN EXPENSES IN CONNECTION WITH THE ISSUANCE.
Schedule K, Part I, Column (f) 2015 BOND PROCEEDS FINANCED 1) CONSTRUCTION OF HEALTHPLEXES TO IMPROVE ACCESS TO CARE IN THE SECONDARY SERVICE AREA 2) REFUNDED PORTION OF THE SERIES 2010B BONDS (ISSUED 3/3/2010) AND FUNDED PORTION OF THE DEBT SERVICE RESERVE FUND.
Schedule K, Part II, Line 3 2015 AND 2017 BOND SCHEDULE K, PART II, LINE 3, BOND A AND B THE DIFFERENCE IN THE ISSUE PRICE REPORTED ON SCHEDULE K RESULTED FROM INVESTMENT EARNINGS.
Schedule K, Part IV, Line 2c Since the bond proceeds have been spent, a spending exception was met, and the debt service fund was operated on a bona fide basis, no further rebate calculations are necessary.
Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: Kentucky Economic Development Finance Authority none
Schedule K, Part IV, Line 2c COLUMN A Issuer name: Kentucky Economic Development Finance Authority The calculation for computing no rebate due was performed on 07/31/2020
Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: Kentucky Economic Development Finance Authority None
Schedule K, Part IV, Line 2c COLUMN B Issuer name: Kentucky Economic Development Finance Authority The calculation for computing no rebate due was performed on 06/01/2020
Schedule K (Form 990) 2023

Additional Data


Software ID: 23017437
Software Version: 2023v5.1

Schedule L
(Form 990)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No
2
Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e) Original principal amount (f) Balance due (g) In default? (h) Approved by board or committee? (i) Written agreement?
To From Yes No Yes No Yes No
Total ............... $  
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990) 2023
Schedule L (Form 990) 2023
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) DUFRAYNE CHRISTOPHER
 
BROTHER OF FRANCIS DUFRAYNE 108,985 EMPLOYEE COMPENSATION   No
(2) DUFRAYNE POLINA
 
WIFE OF FRANCIS DUFRAYNE 10,618 EMPLOYEE COMPENSATION   No
(3) RANALLO JENNIFER L
 
WIFE OF RUSSELL RANALLO 40,007 EMPLOYEE COMPENSATION   No
(4) STEELE CONNOR
 
DAUGHTER OF BETH STEELE 124,608 EMPLOYEE COMPENSATION   No
(5) CASTLEN CHRISTOPHER
 
BROTHER OF CANDANCE BRAKE 17,590 EMPLOYEE COMPENSATION   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L (Form 990) 2023


Additional Data


Software ID: 23017437
Software Version: 2023v5.1




SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Return Reference Explanation
Form 990, Part I, Line 6 VOLUNTEERS VOLUNTEER SERVICES SUPPORT THE MISSION AND GOALS OF OWENSBORO HEALTH, INC. (OH). THEY STAFF THE PATIENT INFORMATION DESK, DELIVER FLOWERS, AND PLAY A CRUCIAL ROLE AS LIAISON BETWEEN FAMILIES AND PHYSICIANS IN THE SURGERY WAITING AREAS. VOLUNTEERS ARE AN ESSENTIAL PART OF THE CARE AND COMFORT OH PROVIDES.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body OH is governed by a sixteen (16) member board of directors pursuant to the articles of incorporation and bylaws of the organization. Of these sixteen (16) directors, four (4) are appointed by the County Judge/Executive of Daviess County, Kentucky with the consent of the Daviess County Fiscal Court and four (4) are appointed by the Mayor of the City of Owensboro, Kentucky with the consent of the Board of the City Commissioners of the City of Owensboro. The remaining eight (8) directors are elected or appointed by the board of directors of the corporation from nominees through a nomination process for physician and community directors. The board of directors is responsible for overseeing the management and operation of OH. The board members serve three (3) year terms and can serve no more than three (3) consecutive terms, but are eligible for reappointment to the board after having being off the board for at least three hundred and sixty five (365) days. The board of directors has regularly scheduled monthly meetings.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The following corporate actions shall require the affirmative act of the Fiscal Court of Daviess County, Kentucky and the Commissioners of the City of Owensboro, Kentucky following a recommendation by the board of directors: (1) the admission of any Member to the corporation; (2) the transfer of all, or substantially all, of the management responsibility for the corporation to a nonrelated person, (3) a merger, consolidation or other similar action that is dilutive of the assets of the corporation or that adversely affects any rights of the County or City provided for in the corporation's articles of incorporation or bylaws, (4) any amendments to Articles 4, 5, 7, 8 and 10 of the articles of incorporation or any amendment to the sections of the bylaws set forth in Article VII of the bylaws, (5) the dissolution of the corporation, (6) any change of name of the corporation, and (7) the transfer (in one or more related transactions) during any twelve (12) month period of 5% or more of the total assets of the corporation to an unaffiliated person(s); "total assets" shall mean the aggregate assets from the most recent financial statements of the corporation. Such approval was obtained for the amendments to the articles of incorporation and bylaws of OH in January 2023.
Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE INTERNAL FINANCE TEAM AND FORWARDED TO THE CFO FOR FINAL REVIEW AND APPROVAL BEFORE FILING.
Form 990, Part VI, Line 12c Conflict of interest policy UNDER OUR CONFLICT OF INTEREST POLICY (#100-214), EACH BOARD DIRECTOR, OFFICER, MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWER, AND KEY EMPLOYEE IS REQUIRED ANNUALLY TO COMPLETE THE FOLLOWING: (1) CONFIDENTIALITY STATEMENT, (2) DISCLOSURE CERTIFICATE, AND (3) INDEPENDENCE AND RELATED PARTY QUESTIONNAIRE. THESE DISCLOSURES ARE REVIEWED AND RETAINED BY THE CHIEF LEGAL OFFICER, WHO IS ALSO IN THE APPROVAL CHAIN FOR ALL OH CONTRACTS. ALL COMPLETED CONTRACTS ARE MAINTAINED BY THE LEGAL OFFICE IN A SEARCHABLE DATABASE (THROUGH HEALTHSTREAM LEARNING CENTER). THESE WILL BE REVIEWED AND MAINTAINED BY THE COMPLIANCE OFFICER. THE COMPLIANCE OFFICER ALSO HAS ACCESS TO THE CONTRACT'S DATABASE AND COMPLETES AN OIG SANCTION CHECK FOR NEW CONTRACTS. ONCE THE CONFLICT OF INTEREST DATA HAS BEEN COLLECTED, NEW CONTRACTS WILL BE SCREENED FOR POTENTIAL CONFLICTS OF INTEREST. IN ADDITION, OH MAINTAINS A COMPLIANCE HOTLINE THROUGH WHICH ANYONE WITH KNOWLEDGE OF A CONFLICT OF INTEREST OR IMPROPER VENDOR RELATIONSHIP CAN ANONYMOUSLY REPORT SUSPECTED VIOLATIONS OF THE OH POLICY. OF THOSE INDIVIDUALS FOUND TO HAVE A CONFLICT OF INTEREST, EMPHASIS IS MADE THAT THEY MAINTAIN IN CONFIDENCE ANY INFORMATION, KNOWLEDGE, OR DOCUMENTS ACQUIRED AS THE RESULT OF THEIR POSITION OR ATTENDANCE.
Form 990, Part VI, Line 15a Process to establish compensation of top management official TOTAL COMPENSATION IS THE SUM OF EACH EXECUTIVES BASE SALARY, INCENTIVE OPPORTUNITY, BENEFITS, AND PERQUISITES. -OUR TOTAL COMPENSATION PHILOSOPHY WILL APPLY TO THE CEO OF THE ORGANIZATION. -CASH COMPENSATION AND BENEFIT PLANS PROVISIONS WILL BE BASED ON MARKET DATA, COMPETITIVE WITH THOSE HEALTHCARE ORGANIZATIONS WITHIN WHICH WE COMPETE FOR EXECUTIVE TALENT. OUR LABOR MARKET IS DEFINED AS SUCCESSFUL AND COMPARABLY SIZED HEALTHCARE ORGANIZATIONS ON A NATIONAL LEVEL. SUCCESS IS MEASURED IN TERMS OF FINANCIAL AND OPERATIONAL PERFORMANCE AND MARKET LEADERSHIP. -COMPETITIVE POSITIONING OF BASE SALARIES, AS REFLECTED BY THE SALARY RANGE MIDPOINTS, WILL BE AT THE 50TH PERCENTILE. THE CEO MAY BE PLACED ABOVE OR BELOW THE SALARY RANGE BASED ON THE: CEO'S KNOWLEDGE, COMPETENCIES, AND EXPERIENCE; PERFORMANCE OF THE CEO; THE CEO'S CONTRIBUTION TO THE ORGANIZATION'S OVERALL PERFORMANCE; INTERNAL EQUITY CONSIDERATIONS; THE FINANCIAL RESOURCES AVAILABLE; AND, CEO'S BASE SALARY INCREASES PROVIDED IN THE COMPETITIVE MARKET. -ANNUAL MERIT INCREASE IS BASED ON JOB PERFORMANCE, REVIEWED BY THE FINANCE COMMITTEE, AND THEN APPROVED BY THE BOARD OF DIRECTORS. -ANNUAL INCENTIVE OPPORTUNITIES WILL BE POSITIONED BETWEEN THE 50TH AND 75TH PERCENTILE DEPENDING ON THE DEGREE TO WHICH PERFORMANCE GOALS ARE MET OR EXCEEDED. TOTAL CASH COMPENSATION, AS REFLECTED BY BASE SALARIES AND ANNUAL INCENTIVES, WILL ALSO BE POSITIONED BETWEEN THE 50TH AND 75TH PERCENTILES AND WILL BE INFLUENCED BY PERFORMANCE RESULTS AS MEASURED AGAINST ESTABLISHED GOALS. THE INCENTIVE COMPENSATION PLAN IS REVIEWED BY THE FINANCE COMMITTEE AND THEN APPROVED BY THE BOARD OF DIRECTORS. -THE ORGANIZATION WILL PROVIDE APPROPRIATE AND COMPETITIVE SUPPLEMENTAL BENEFITS AND PERQUISITES DELIVERED IN A FLEXIBLE STRUCTURE TO ALLOW FOR INDIVIDUAL CHOICE AND BASED ON THE ORGANIZATION'S MISSION AND BUSINESS NEEDS. -OUR EXECUTIVE TOTAL COMPENSATION PLAN WILL BE DESIGNED, MANAGED AND MAINTAINED IN A MANNER THAT WILL: SUPPORT AND COMPLEMENT OUR MISSION, MANAGEMENT PHILOSOPHY, SHORT- AND LONG-TERM BUSINESS STRATEGIES, AND EMPLOYEE RELATIONS GOALS; ATTRACT AND RETAIN EXECUTIVES WITH THE RIGHT SKILLS, ABILITIES AND MOTIVATION TO ACHIEVE OUR BUSINESS OBJECTIVE; AND ENSURE THE EXECUTIVE TOTAL COMPENSATION IS REASONABLE AND COMPETITIVE. -OUR CASH COMPENSATION AND BENEFIT PLANS WILL BE REVIEWED BY A HR CONSULTING FIRM AND ADJUSTED PERIODICALLY TO MEET THE CHANGING BUSINESS AND ORGANIZATIONAL CHARACTERISTICS OF OUR ORGANIZATION AND ITS EXECUTIVE STAFF AS DIRECTED BY THE FINANCE COMMITTEE. THE LAST COMPENSATION REVIEW PROCESS WAS COMPLETED IN 2024 BY SULLIVAN COTTER.
Form 990, Part VI, Line 15b Process to establish compensation of other employees TOTAL COMPENSATION IS THE SUM OF EACH EXECUTIVES BASE SALARY, INCENTIVE OPPORTUNITY, BENEFITS, AND PERQUISITES. -OUR TOTAL COMPENSATION PHILOSOPHY WILL APPLY TO ALL EXECUTIVES OF THE ORGANIZATION. -CASH COMPENSATION AND BENEFIT PLANS PROVISIONS WILL BE, ON AVERAGE, COMPETITIVE WITH THOSE HEALTHCARE ORGANIZATIONS WITHIN WHICH WE COMPETE FOR EXECUTIVE TALENT. OUR LABOR MARKET IS DEFINED AS SUCCESSFUL AND COMPARABLY SIZED HEALTHCARE ORGANIZATIONS ON A NATIONAL LEVEL. SUCCESS IS MEASURED IN TERMS OF FINANCIAL AND OPERATIONAL PERFORMANCE AND MARKET LEADERSHIP. -COMPETITIVE POSITIONING OF BASE SALARIES, AS REFLECTED BY THE SALARY RANGE MIDPOINTS, WILL BE AT THE 50TH PERCENTILE. EXECUTIVES MAY BE PLACED ABOVE OR BELOW THE SALARY RANGE BASED ON THE: EXECUTIVE'S KNOWLEDGE, COMPETENCIES, AND EXPERIENCE; PERFORMANCE OF THE EXECUTIVE'S AREA OF RESPONSIBILITY; THE EXECUTIVE'S CONTRIBUTION TO THE ORGANIZATION'S OVERALL PERFORMANCE; INTERNAL EQUITY CONSIDERATIONS; THE FINANCIAL RESOURCES AVAILABLE; AND, EXECUTIVE BASE SALARY INCREASES PROVIDED IN THE COMPETITIVE MARKET. -ANNUAL INCENTIVE OPPORTUNITIES WILL BE POSITIONED BETWEEN THE 50TH AND 75TH PERCENTILE DEPENDING ON THE DEGREE TO WHICH PERFORMANCE GOALS ARE MET OR EXCEEDED. TOTAL CASH COMPENSATION, AS REFLECTED BY BASE SALARIES AND ANNUAL INCENTIVES, WILL ALSO BE POSITIONED BETWEEN THE 50TH AND 75TH PERCENTILES AND WILL BE INFLUENCED BY PERFORMANCE RESULTS AS MEASURED AGAINST ESTABLISHED GOALS. -THE ORGANIZATION WILL PROVIDE APPROPRIATE AND COMPETITIVE SUPPLEMENTAL BENEFITS AND PERQUISITES DELIVERED IN A FLEXIBLE STRUCTURE TO ALLOW FOR INDIVIDUAL CHOICE AND BASED ON THE ORGANIZATION'S MISSION AND BUSINESS NEEDS. -OUR EXECUTIVE COMPENSATION PLAN WILL BE DESIGNED, MANAGED AND MAINTAINED IN A MANNER THAT WILL: SUPPORT AND COMPLEMENT OUR MISSION, MANAGEMENT PHILOSOPHY, SHORT- AND LONG-TERM BUSINESS STRATEGIES, AND EMPLOYEE RELATION'S GOALS; ATTRACT AND RETAIN EXECUTIVES WITH THE RIGHT SKILLS, ABILITIES AND MOTIVATION TO ACHIEVE OUR BUSINESS OBJECTIVE; AND ENSURE THE EXECUTIVE TOTAL COMPENSATION IS REASONABLE AND COMPETITIVE. -OUR CASH COMPENSATION AND BENEFIT PLANS WILL BE REVIEWED AND ADJUSTED PERIODICALLY TO MEET THE CHANGING BUSINESS AND ORGANIZATIONAL CHARACTERISTICS OF OUR ORGANIZATION AND ITS EXECUTIVE STAFF. THE COMPENSATION OF EACH INDIVIDUAL EXECUTIVE WILL BE REVIEWED AND APPROVED IN A MANNER CONSISTENT WITH THE INTERMEDIATE SANCTION TAX REGULATIONS. THE LAST COMPENSATION REVIEW PROCESS WAS COMPLETED IN 2024 BY SULLIVAN COTTER.
Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S FORM 1023 AND FORM 990 ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE ON GUIDESTAR'S DATABASE AVAILABLE AT WWW.GUIDESTAR.ORG. THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE ON THE KENTUCKY SECRETARY OF STATE'S WEBSITE AT HTTPS://APP.SOS.KY.GOV/FTSEARCH/. OTHERWISE, THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. A COPY OF THE ORGANIZATION'S FINANCIAL STATEMENTS IS ATTACHED TO ITS 990 IN COMPLIANCE WITH THE REQUIREMENTS OF THE AFFORDABLE CARE ACT.
Form 990, Part VIII, Line 2f Other Program Service Revenue Medical Service Revenue - Total Revenue: 370708, Related or Exempt Function Revenue: 370708, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Employee Assistance Program - Total Revenue: 619268, Related or Exempt Function Revenue: 619268, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; CALL CENTER - Total Revenue: 564030, Related or Exempt Function Revenue: 564030, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; VENDOR REBATES - Total Revenue: 507793, Related or Exempt Function Revenue: 507793, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other Revenue - Total Revenue: 68763, Related or Exempt Function Revenue: 60064, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8699;
Form 990, Part IX, Line 11g Other Fees Contract Labor - Total Expense: 49701159, Program Service Expense: 23983079, Management and General Expenses: 25718080, Fundraising Expenses: ; Physician Fees - Total Expense: 18388939, Program Service Expense: 18388939, Management and General Expenses: , Fundraising Expenses: ; Medical Services - Total Expense: 7963799, Program Service Expense: 7949368, Management and General Expenses: 14431, Fundraising Expenses: ; Repairs and Maintenance - Total Expense: 7836205, Program Service Expense: 2799400, Management and General Expenses: 5036805, Fundraising Expenses: ; Other Support Services - Total Expense: 11561580, Program Service Expense: 6325935, Management and General Expenses: 5235645, Fundraising Expenses: ;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID: 23017437
Software Version: 2023v5.1
SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
Owensboro Health Inc
 
Employer identification number

61-1286361
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Total income


(e)
End-of-year assets


(f)
Direct controlling
entity

(1) COMMONWEALTH MEDICAL MANAGEMENT LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
20-4796653
PHYS CLNC SRV KY 0 0 OH
 
(2) THE HEALTH NETWORK OF WESTERN KY LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
46-5739460
MSSP ACP KY 0 1,000 OH
 
(3) OH MUHLENBERG LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
47-3944197
HEALTHCARE SE KY 59,271,000 184,911,000 OH
 
(4) OH HEALTH SOLUTIONS LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
47-4106977
HEALTHCARE SE KY 1,000 4,000 OH
 
(5) OH HEALTH NETWORK LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
47-4114254
HEALTHCARE SE KY 0 1,071,000 OH
 
(6) OH PROPERTIES HOLDING LLC
1201 PLEASANT VALLEY ROAD
OWENSBORO,KY42303
61-1286361
MED OFFICE BLDG KY 1,663,000 17,964,000 OH
 
Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


(c)
Legal domicile (state
or foreign country)

(d)
Exempt Code section


(e)
Public charity status
(if section 501(c)(3))

(f)
Direct controlling
entity

(g)
Section 512(b)(13) controlled entity?
Yes No
(1)OWENSBORO HEALTH TWIN LAKES MEDICAL CENT
1201 PLEASANT VALLEY ROAD

OWENSBORO,KY42303
85-3033915
HEALTHCARE KY 501(c)(3) 3 OH
 
Yes
 
(2)OWENSBORO HEALTH FOUNDATION INC
1201 PLEASANT VALLEY ROAD

OWENSBORO,KY42303
61-1251763
HEALTHCARE KY 501(c)(3) 7 OH
 
Yes
 
(3)OWENSBORO HEALTH MEDICAL GROUP
1201 PLEASANT VALLEY ROAD

OWENSBORO,KY42303
61-1197638
HEALTHCARE KY 501(c)(3) 10 OH
 
Yes
 








For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



(b)
Primary activity




(c)
Legal
domicile
(state or foreign
country)


(d)
Direct controlling
entity



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




(g)
Share of end-of-year
assets



(h)
Disproprtionate allocations?




(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?



(k)
Percentage
ownership


Yes No Yes No
(1) OWENSBORO AM SR FAC

1000 BRKRG
OWENSBORO,KY42303
75-2184992
SURGERY CENTER KY NA
 
Related 365,383 4,648,557   No     No  
(2) TWIN LAKES REGIONAL PAIN MANAGEMENT

910 WALLACE AVE
LEITCHFIELD,KY42754
47-2329929
PAIN MANAGEMENT KY NA
 
Related                










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1) OWENSBORO HEALTH MEDICAL GROUP INC

J 688,247 FMV
(2) OWENSBORO HEALTH MEDICAL GROUP INC

P 164,589,092 FMV
(3) OWENSBORO HEALTH MEDICAL GROUP INC

S 68,350,668 FMV
(4) OWENSBORO HEALTH MEDICAL GROUP INC

K 1,883,254 FMV
(5) OWENSBORO HEALTH FOUNDATION INC

C 622,966 FMV
(6) OWENSBORO HEALTH FOUNDATION INC

B 1,093,996 FMV
(7) OWENSBORO HEALTH TWIN LAKES MEDICAL CENTER

P 28,939,628 FMV
(8) OWENSBORO HEALTH TWIN LAKES MEDICAL CENTER

S 49,373,205 FMV
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income




(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2023

Additional Data


Software ID: 23017437
Software Version: 2023v5.1