Ephraim McDowell Health

Nonprofit profile at a glance

EIN
610510934
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Harrodsburg, KY, US
Phone
(859) 239-1000
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$48,301,537
Expenses
$40,601,084
Assets
$25,279,621
Liabilities
$4,727,675

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • DANIEL MCKAY (PRESIDENT & CEO)
  • JILL RANSDELL MD (MEDICAL STAFF VICE-PRESIDENT)

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

The james b haggin memorial hospital will maintain a leadership position in efficiently providing quality medical care and health care services to the residents of mercer and surrounding counties. See schedule o for continuation.

What it reported doing in 2024

Ephraim mcdowell james b. Haggin hospital (emjbhh), located in harrodsburg, Kentucky, is a 25-bed critical access hospital. The hospital offers a full array of health care services ranging from surgery to diagnostic imaging. The hospital's emergency department is also recognized as a level iv trauma center and the hospital now has pediatric ready designation and acute stroke ready designation. The facility is joint commission accredited. This hospital serves the citizens of mercer county, while patients from surrounding counties also rely on emjbhh for their health care needs. Although small, emjbhh maintains the same standards of excellence in care and customer service that patients will find at all ephraim mcdowell health facilities. Emjbhh offers a variety of ephraim mcdowell health system services locally through the facility, including cardiopulmonary, diagnostic, dietary, swing beds, laboratory, rehabilitation, surgical services, wound care clinic, 24-hour emergency care, and durable medical equipment. In fiscal year 2025, outpatient registrations were 34,703 and emergency room services were provided for 8,251 visits. There were 675 surgical procedures, 424 admissions (including swing), and the facility recorded 4,052 total patient days (including observation and swing). See schedule o for additional information.

Operating model

Revenue model
Other-operating. 99% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 60
  • Accountability: 86
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 82.3%; rating input score 82
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 6th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 90.9%; rating input score 91; 23rd 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: 15.9%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 15th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 69.2% of revenue deployed · 82.3% of spending went to programs
  • Governance: 10 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $33.4M in reported program spending
  • Leadership: top reported pay $978K · 23 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $205K reported
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 8 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.