Coal County General Hospital

Nonprofit profile at a glance

EIN
731235996
IRS 990 coverage
2009–2021
Forms available
Form 990 2021
Location
Coalgate, OK, USA
Phone
5809272327
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Senior Citizens' Housing/Retirement Communities

Reported finances

Revenue
$8,876,245
Expenses
$10,768,731
Assets
$10,040,301
Liabilities
$6,373,667

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • TRENT A BOURLAND (CEO)

Highest reported compensation

  • DR RICHARD J HELTON (MED DIRECTOR/CHIEF OF STAFF): $410,506 total reported compensation
  • LAUREN SANDMAN-CROW (PHYSICIAN'S ASSISTANT): $186,330 total reported compensation
  • TRENT A BOURLAND (CEO): $177,494 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Coal county general hospital inc is a not-for-profit rural health care delivery system whose primary mission is the continuous improvement of the health needs of the people of coalgate and surrounding communities. We are committed to being a leader in the health services and are dedicated to improving each and every life we touch in a dynamic marketplace. We work together to respond quickly with innovative solutions to deliver the best possible results for outpatients.

What it reported doing in 2021

Coal county general hospital is a 20-bed critical access hospital located in coalgate, Oklahoma. The primary mission is the continuous improvement of the health needs of the people of coalgate and surrounding communities. The hospital is committed to being a leader in health services and is dedicated to improving every life touched. The hospital provides care to patients who meet certain criteria under its charity care policy without charge or at amounts less than established rates. Since the authority does not pursue collection of amounts determined to qualify as charity care, they are not reported as revenue. In keeping with the commitment of ccgh and its affiliates to serve all members of its community, other community benefits are provided through items such as subsidized community health services, donations to other non-profit healthcare related providers, financial support to healthcare educational services and many other community service activities.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 78
  • Accountability: 82
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 85.4%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 12th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -21.3%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.63; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 10.9% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 85.4% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.2M in reported program spending
  • Leadership: top reported pay $411K · 11 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2009 to 2021
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.