Sarah Bush Lincoln
Legal name: Sarah Bush Lincoln Health Center
Nonprofit profile at a glance
- EIN
- 237098532
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Mattoon, IL, US
- Phone
- 217-258-2525
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
Reported finances
- Revenue
- $841,506,291
- Expenses
- $719,153,188
- Assets
- $1,575,282,648
- Liabilities
- $734,927,480
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
33 people listed
Executive titles in this filing
- KIM UPHOFF (PRESIDENT)
- KAREN DYER (CEO FAYETTE COUNTY HOSPITA)
- JERRY ESKER (FORMER PRESIDENT)
Highest reported compensation
- MATTHEW JONES (PHYSICIAN): $2,143,140 total reported compensation
- LOUIS MENDELLA (PHYSICIAN): $2,021,052 total reported compensation
- JOSHUA GARRETT (PHYSICIAN): $1,950,067 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 provide exceptional care for all and create healthy communities. The staff at Sarah Bush Lincoln is highly engaged as reflected in the most recent Press Ganey Employee Engagement and Safety Survey. In August 2024, Sarah Bush Lincoln learned it is one of only 10 percent of hospitals in the United States to earn the prestigious Magnet designation, which is considered the gold standard in patient care, and signifies that SBL has exceeded the threshold for improvement in patient care. SBL supports career growth through its Learn Now program, which provides employees with various education funding opportunities. Beyond its medical facilities, Sarah Bush Lincoln plays an integral role in the community. It actively participates in various activities that promote.
What it reported doing in 2024
Social accountability 2025as a not-for-profit provider of healthcare, sarah bush lincoln health center leadership and staff happily shoulder the social responsibility to provide care and resources to members of the community who are in need-- regardless of their personal circumstances. The public trusts us to conserve our resources and use them wisely, while it looks to us for leadership, partnership and collaboration on a variety of projects.[continued on schedule o]
Operating model
- Revenue model
- Earned-program. 90% 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. The filing reports few safeguards for money sent abroad and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 74
- Accountability: 89
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.4%; rating input score 81
- Program expense ratio: 91.1%; rating input score 91
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 100%; rating input score 100; 50th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 81.2%; rating input score 81; 29th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 14.5%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 2.19; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.47; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 2.6%; rating input score 44; 44th percentile among comparable filings
Growth
- Program expense growth: 10.5% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 9.4% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 11.1% per year; rating input score 100; 75th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 81.4% of revenue deployed · 91.1% of spending went to programs
- Governance: 13 of 16 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $654.9M in reported program spending
- Leadership: top reported pay $2.1M · 33 people listed · 4 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $36.7M reported
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 23 filed money-flow records
- Related organizations: 9 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: Foreign activity oversight scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 44/100.