Ephraim McDowell Health
Legal name: Emhfl Inc
Nonprofit profile at a glance
- EIN
- 611388556
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Danville, KY, US
- Phone
- (859) 239-1000
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
Reported finances
- Revenue
- $47,787,980
- Expenses
- $33,399,015
- Assets
- $41,314,156
- Liabilities
- $1,306,283
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- DANIEL MCKAY (PRESIDENT & CEO)
Highest reported compensation
- DANIEL MCKAY (PRESIDENT & CEO): $978,052 total reported compensation
- AMANDA KINMAN (CFO): $399,262 total reported compensation
- TAMMY ENSSLIN (CHIEF LEGAL OFFICER): $384,325 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To improve the health of the communities we serve through compassionate, high-quality care.
What it reported doing in 2024
Ephraim mcdowell fort logan hospital (emhfl), offers a full array of health care services ranging from surgery to labor and delivery, diagnostic imaging, along with transitional care to span the gap between the hospital and home. Recognized for its emergency care, the hospital is also a level iv trauma center. The facility is joint commission accredited. This modern hospital, with considerable state-of-the-art technology, serves the citizens of lincoln county, while patients from surrounding counties also rely on emhfl for their health care needs. Although small, emhfl maintains the same standards of excellence in care and customer service that patients will find at all ephraim mcdowell health facilities. Emhfl offers a variety of ephraim mcdowell health system services locally through the facility, including cardiopulmonary, diagnostic, dietary, and family-centered maternity care with a birthing spa, swing beds, laboratory, rehabilitation, surgical services, 24-hour emergency care, and durable medical equipment. In fiscal year 2025, outpatient registrations were 31,627 and emergency room services were provided for 12,580 visits. There were 337 surgical procedures, 1,170 admissions (including nursery and swing), and the facility recorded 5,910 total patient days (including observation and swing, excluding nursery).
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 94
- Accountability: 84
- Sustainability: 70
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.4%; rating input score 58
- Program expense ratio: 83.5%; rating input score 84
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- 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: 87.5%; rating input score 88; 20th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 30.1%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 1.24; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 87; 87th percentile among comparable filings
- Officer compensation ratio: 5.9%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: 6% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 7.9% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 58.4% of revenue deployed · 83.5% of spending went to programs
- Governance: 7 of 8 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $27.9M in reported program spending
- Leadership: top reported pay $978K · 20 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 3 contractors listed · $596K reported
- Consistency: 43 of 43 current checks pass
- Schedules: 7 filed schedules · includes executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 12 filed money-flow records
- Related organizations: 7 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 — Financial Efficiency: Mission deployment rate scored 58/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.