Nonprofit · EIN 54-2142034
COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC
Tax-exempt · BOWLING GREEN, KY 42101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2025 | 990 | $6,162,219 | $7,181,001 | -$1,018,782 | $2,260,792 | $2,298,808 | -$38,016 |
| March 31, 2024 | 990 | $6,267,993 | $7,670,917 | -$1,402,924 | $2,554,162 | $1,586,482 | $967,680 |
| March 31, 2023 | 990 | $6,834,608 | $7,759,445 | -$924,837 | $3,556,605 | $1,210,779 | $2,345,826 |
Financial details: 990 for the year ended March 31, 2025
Revenue
- Contributions, gifts and grants
- $114,440
- of which government grants
- $103,794
- Program service revenue
- $6,028,483
- Investment income
- $19,020
- Net gain from sales of assets
- $3,314
- Other revenue
- $276
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $3,051,435
- Salaries, compensation and benefits (total)
- $3,971,641
- Professional fundraising fees
- $0
- Legal fees
- $4,191
- Accounting fees
- $29,966
- Occupancy
- $255,617
- Travel
- $703
- Depreciation
- $16,176
- Program services (functional)
- $6,396,725
- Management and general (functional)
- $784,276
Balance sheet and other
- Total assets, start of year
- $2,554,162
- Total assets, end of year
- $2,260,792
- Total liabilities, end of year
- $2,298,808
- Net assets, end of year
- -$38,016
- Land, buildings and equipment
- $92,441
- Net assets without donor restrictions
- -$38,016
- Gross receipts
- $6,435,210
- Employees
- 50
- Volunteers
- 0
- Year formed
- 2003
- State of legal domicile
- KY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MS CONNIE D SMITH | PRESIDENT / CEO Officer | 2 | $0 | $1,353,837 | $132,368 |
| DR BRAD MORRIS | DIRECTOR Trustee or director | 2 | $0 | $931,928 | $33,149 |
| MS MICHELE LAWLESS | EXECUTIVE VICE PRESIDENT / CFO Officer | 2 | $0 | $540,323 | $111,149 |
| MR WADE STONE | EXECUTIVE VICE PRESIDENT Officer | 2 | $0 | $465,735 | $80,371 |
| MR DAVID GRAY | EXECUTIVE VICE PRESIDENT Officer | 2 | $0 | $453,850 | $49,504 |
| MS KATRINA WOOD | EVP/CHIEF NURSING OFFICER Officer | 2 | $0 | $317,031 | $89,125 |
| MS ELIZABETH SCHMIDT | PHARMACY MANAGER Highest-paid employee | 32 | $116,392 | $0 | $41,756 |
| MR SETH SMITH | ADMINISTRATOR Highest-paid employee | 40 | $118,096 | $0 | $14,202 |
| MS REBECCA PENDLEY | RN, CLINICAL STAFF NURSE Highest-paid employee | 40 | $101,920 | $0 | $22,781 |
| DENISE ANDERSON | MCH AGENCY NURSE Highest-paid employee | 40 | $110,154 | $0 | $0 |
| MS JOELL BETH LOVE | MCH AGENCY NURSE Highest-paid employee | 40 | $103,666 | $0 | $5,618 |
| MR JOE DAVIS | VICE CHAIR Trustee or director, Officer | 2 | $0 | $2,740 | $0 |
| MR TOMMY HOLDERFIELD | CHAIRMAN Trustee or director, Officer | 2 | $0 | $2,740 | $0 |
| MS VICKIE ELROD | SECRETARY Trustee or director, Officer | 2 | $0 | $2,740 | $0 |
| MR TOM FORTE | DIRECTOR Trustee or director | 2 | $0 | $2,740 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| MS CHERI NATCHER | DIRECTOR Trustee or director | 2 | $0 | $2,740 |
| MS SUSAN JONES | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended March 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MS CONNIE D SMITH | PRESIDENT / CEO Officer | 2 | $0 | $1,317,162 | $119,091 |
| MS MICHELE LAWLESS | EXECUTIVE VICE PRESIDENT / CFO Officer | 2 | $0 | $481,930 | $47,348 |
| MR DAVID GRAY | EXECUTIVE VICE PRESIDENT Officer | 2 | $0 | $427,268 | $92,783 |
| MR WADE STONE | EXECUTIVE VICE PRESIDENT Officer | 2 | $0 | $438,705 | $61,739 |
| MR ERIC HAGAN | VP OF RURAL HOSPITALS Key employee | 4 | $30,808 | $277,274 | $21,317 |
| MS KATRINA WOOD | EVP/CHIEF NURSING OFFICER Officer | 2 | $0 | $258,853 | $37,153 |
| MS JOELL BETH LOVE | MCH AGENCY NURSE Highest-paid employee | 40 | $166,204 | $0 | $0 |
| DENISE ANDERSON | MCH AGENCY NURSE Highest-paid employee | 40 | $162,343 | $0 | $0 |
| MS ELIZABETH SCHMIDT | PHARMACY MANAGER Highest-paid employee | 32 | $109,617 | $0 | $40,053 |
| MR SETH SMITH | ADMINISTRATOR Highest-paid employee | 40 | $102,780 | $0 | $12,384 |
| DR D GHAYTH HAMMAD | DIRECTOR Trustee or director | 2 | $4,000 | $0 | $0 |
| MR JOE DAVIS | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| MR TOMMY HOLDERFIELD | CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 | $0 |
| MS VICKIE ELROD | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| MR TOM FORTE | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MS CHERI NATCHER | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MS SUSAN JONES | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended March 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| MS CONNIE D SMITH | PRESIDENT / CEO Officer | 2 | $0 | $1,285,993 | $20,191 |
| MR WADE STONE | EXECUTIVE VICE PRESIDENT Officer | 2 | $0 | $501,132 | $20,005 |
| MR DAVID GRAY | EXECUTIVE VICE PRESIDENT Officer | 2 | $0 | $385,152 | $43,999 |
| MS MICHELE LAWLESS | EXECUTIVE VICE PRESIDENT / CFO Officer | 2 | $0 | $421,749 | $3,491 |
| MR ERIC HAGAN | VP OF RURAL HOSPITALS Key employee | 4 | $29,605 | $266,447 | $19,958 |
| MS KATRINA WOOD | VP/CHIEF NURSING OFFICER Officer | 2 | $0 | $219,378 | $35,340 |
| MS ELIZABETH SCHMIDT | PHARMACY MANAGER Highest-paid employee | 40 | $104,016 | $0 | $40,020 |
| MS CHRISTA ATKINS | ADMINISTRATOR Officer | 40 | $98,535 | $0 | $22,394 |
| MS JOELL BETH LOVE | MCH AGENCY NURSE Highest-paid employee | 40 | $113,903 | $0 | $0 |
| DR D GHAYTH HAMMAD | DIRECTOR Trustee or director | 2 | $6,750 | $0 | $0 |
| MR TOM FORTE | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MR TOMMY HOLDERFIELD | CHAIRMAN Trustee or director, Officer | 2 | $0 | $0 | $0 |
| MS CHERI NATCHER | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MS SUSAN JONES | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MS VICKIE ELROD | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| MR JOE DAVIS | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 | $0 |
| DR MUHAMMAD AHMED | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 800 PARK ST, BOWLING GREEN, KY 42101-2347
- In care of
- % JENNY GREENWELL
- Principal officer (990 for 2024)
- CONNIE SMITH, 800 PARK STREET, BOWLING GREEN, KY 42101
- Signed the 990
- MICHELE, LAWLESS
- Phone
- (270) 745-1551
- Return prepared by
- Forvis Mazars LLP
Mission
THE HOSPITAL IS DESIGNED TO MEET THE MEDICAL, THERAPEUTIC AND FAMILIAL NEEDS RELATED TO PROVIDING LONG-TERM ACUTE CARE SERVICES REQUIRED BY INDIVIDUALS WITH CRITICAL DISEASE OR DISORDERS.
Program accomplishments
- COMMONWEALTH REGIONAL SPECIALTY HOSPITAL (CRSH) IS A LONG-TERM ACUTE CARE HOSPITAL THAT SERVES MEDICALLY COMPLEX PATIENTS WHO REQUIRE EXTENDED HOSPITAL CARE-TYPICALLY 25 DAYS OR MORE. AS PART OF MED CENTER HEALTH, CRSH PROVIDES SPECIALIZED TREATMENT FOR INDIVIDUALS RECOVERING FROM SERIOUS ILLNESSES, SURGERIES, OR CONDITIONS THAT REQUIRE A HIGHER LEVEL OF CARE THAN A SKILLED NURSING FACILITY CAN OFFER. THE HOSPITAL FOCUSES ON RESPIRATORY CARE, WOUND MANAGEMENT, COMPLEX INFECTION TREATMENT, AND REHABILITATION NEEDS, OFFERING A MULTIDISCIPLINARY APPROACH THAT INCLUDES PHYSICIANS, NURSES, THERAPISTS, AND CASE MANAGERS. LOCATED WITHIN THE MEDICAL CENTER AT BOWLING GREEN, CRSH HELPS PATIENTS TRANSITION FROM INTENSIVE CARE TOWARD RECOVERY, IMPROVING LONG-TERM HEALTH OUTCOMES AND REDUCING HOSPITAL READMISSIONS. DURING FY25, CRSH ADMITTED 124 PATIENTS AND PROVIDED 3,847 DAYS OF PATIENT CARE.Expenses $6,396,725 · revenue $6,028,483
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | Not on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 54-2142034
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Hospital or medical research organization
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E24)
- Assets (IRS master file)
- $2,260,792
- Income (IRS master file)
- $6,435,210
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2025 | $6,162,219 | $7,181,001 | $2,260,792 | XML |
| 990-T | March 2025 | – | – | – | IRS |
| 990 | March 2024 | $6,267,993 | $7,670,917 | $2,554,162 | XML |
| 990-T | March 2024 | – | – | – | IRS |
| 990 | March 2023 | $6,834,608 | $7,759,445 | $3,556,605 | XML |
| 990-T | March 2023 | – | – | – | IRS |
| 990 | March 2022 | $8,130,553 | $7,929,614 | $5,028,714 | IRS |
| 990-T | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990-T | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 54-2142034).
Questions about COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC
- What is the EIN of COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC?
- The employer identification number (EIN) of COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC is 54-2142034.
- Is COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC due?
- The return for tax year 2025 (the year ending March 31, 2026) is due August 17, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2025.
- Who is the principal officer of COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC?
- The 990 for the year ended March 31, 2025 names CONNIE SMITH.
- Who are the officers and directors of COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC?
- The 990 for the year ended March 31, 2025 lists 17 people; 5 received compensation from the organization.
- How much revenue does COMMONWEALTH REGIONAL SPECIALTY HOSPITAL INC have?
- On its 990 for the year ended March 31, 2025 it reported revenue of $6,162,219, expenses of $7,181,001 and total assets of $2,260,792 at year end.
Other nonprofits in BOWLING GREEN
- BOWLING GREEN-WARREN COUNTY COMMUNITY HOSPITAL CORPORATION EIN 61-0920842 · last filed 990 for 2025
- COMMONWEALTH HEALTH CORPORATION INC EIN 31-1118087 · last filed 990 for 2025
- LIFESKILLS HEALTH SERVICES INC EIN 81-1641498 · last filed 990 for 2025
- COMMONWEALTH HEALTH FOUNDATION EIN 61-1362000 · last filed 990 for 2025
- BARREN RIVER REGIONAL CANCER CENTER INC EIN 26-0058987 · last filed 990 for 2025
- COMMONWEALTH HEALTH FREE CLINIC INC EIN 61-1292739 · last filed 990 for 2025
- WKU REAL ESTATE CORPORATION EIN 61-1336292 · last filed 990 for 2024
- BIKE4ALZINC EIN 47-5649817 · last filed 990-EZ for 2025