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Nonprofit · EIN 61-0849776

BIG SANDY HEALTH CARE INC

Tax-exempt · PRESTONSBURG, KY 41653

Financials

$51.7M$43M2023$47.2M$46.2M2024$51.2M$46.9M2025
Revenue Expenses · by fiscal year end
Financials of BIG SANDY HEALTH CARE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
January 31, 2026990$51,197,747$46,923,580$4,274,167$45,038,749$4,459,620$40,579,129
January 31, 2025990$47,242,199$46,159,669$1,082,530$41,244,713$4,939,751$36,304,962
January 31, 2024990$51,726,887$42,984,225$8,742,662$39,981,212$4,758,780$35,222,432
Financial details: 990 for the year ended January 31, 2026

Revenue

Contributions, gifts and grants
$6,097,873
of which government grants
$6,097,873
Program service revenue
$44,362,001
Investment income
$737,873
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$25,484,583
Salaries, compensation and benefits (total)
$30,920,051
Professional fundraising fees
$0
Occupancy
$372,681
Travel
$215,213
Depreciation
$756,379
Program services (functional)
$38,918,245
Management and general (functional)
$8,005,335

Balance sheet and other

Total assets, start of year
$41,244,713
Total assets, end of year
$45,038,749
Total liabilities, end of year
$4,459,620
Net assets, end of year
$40,579,129
Land, buildings and equipment
$14,917,000
Net assets without donor restrictions
$40,266,574
Net assets with donor restrictions
$312,555
Gross receipts
$51,197,747
Employees
408
Year formed
1974
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 January 31, 2026, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
DR SAMMIE GIBSONDOCTOR
Highest-paid employee
–$836,237$3,000
DR JACK KENDRICKDOCTOR
Highest-paid employee
–$549,023$1,192
DR JEREMY PARSONSDOCTOR
Highest-paid employee
–$478,975$3,000
DR LESLEY DOTSONDOCTOR
Highest-paid employee
–$475,197$3,000
DR TARA NEWSOMEDOCTOR
Highest-paid employee
–$321,858$0
JAMES HERALDCEO
Key employee
–$286,888$0
JUSTIN CRACECOO
Key employee
–$189,800$3,000
JOANN ARNETTDIRECTOR
Trustee or director
–$0$0
LESLIE BAILEYDIRECTOR
Trustee or director
–$0$0
ROY CONLEYDIRECTOR
Trustee or director
–$0$0
THOMAS CALLAHANDIRECTOR
Trustee or director
–$0$0
KIMBERLY DANIELSDIRECTOR
Trustee or director
–$0$0
VICKIE DESKINSSECRETARY
Trustee or director, Officer
–$0$0
MARTHA ELLISDIRECTOR
Trustee or director
–$0$0
BOBBY HALEDIRECTOR
Trustee or director
–$0$0
13 more people on this return
NameTitleHours / weekCompensation
KATHY HEMBREEDIRECTOR
Trustee or director
–$0
WILL LINDSEY JRDIRECTOR
Trustee or director
–$0
SUREKHA MADDIWARDIRECTOR
Trustee or director
–$0
MARY MCMASTERSVICE PRESIDE
Trustee or director, Officer
–$0
LINDA MARTINDIRECTOR
Trustee or director
–$0
GREGORY NAPIERDIRECTOR
Trustee or director
–$0
JAMES O'BRIENDIRECTOR
Trustee or director
–$0
MIKE PRATERDIRECTOR
Trustee or director
–$0
MIKE SHOEMAKERDIRECTOR
Trustee or director
–$0
AMY SMITHPRESIDENT
Trustee or director, Officer
–$0
TINA TERRYDIRECTOR
Trustee or director
–$0
KATHY TRIMBLETREASURER
Trustee or director, Officer
–$0
MELISSA TURNERDIRECTOR
Trustee or director
–$0
990 for the year ended January 31, 2025: 29 people
NameTitleHours / weekCompensationOther / benefits
DR SAMMIE GIBSONDOCTOR
Highest-paid employee
–$810,113$3,000
DR JEREMY PARSONSDOCTOR
Highest-paid employee
–$473,730$3,000
DR JACK KENDRICKDOCTOR
Highest-paid employee
–$460,289$0
DR LESLEY DOTSONDOCTOR
Highest-paid employee
–$444,951$3,000
DR TIFFANY MILLSDOCTOR
Highest-paid employee
–$324,360$3,000
BOYCE DEAN SHOFNERFORMER CEO
Key employee
–$317,200$3,000
JAMES HERALDCEO
Key employee
–$186,314$0
JUSTIN CRACECOO
Key employee
–$167,296$3,000
JOANN ARNETTDIRECTOR
Trustee or director
–$0$0
LESLIE BAILEYDIRECTOR
Trustee or director
–$0$0
ROY CONLEYDIRECTOR
Trustee or director
–$0$0
THOMAS CALLAHANDIRECTOR
Trustee or director
–$0$0
KIMBERLY DANIELSDIRECTOR
Trustee or director
–$0$0
VICKIE DESKINSSECRETARY
Trustee or director, Officer
–$0$0
MARTHA ELLISDIRECTOR
Trustee or director
–$0$0
BOBBY HALEDIRECTOR
Trustee or director
–$0$0
KATHY HEMBREEDIRECTOR
Trustee or director
–$0$0
WILL LINDSEY JRDIRECTOR
Trustee or director
–$0$0
SUREKHA MADDIWARDIRECTOR
Trustee or director
–$0$0
MARY MCMASTERSVICE PRESIDE
Trustee or director, Officer
–$0$0
LINDA MARTINDIRECTOR
Trustee or director
–$0$0
GREGORY NAPIERDIRECTOR
Trustee or director
–$0$0
JAMES O'BRIENDIRECTOR
Trustee or director
–$0$0
MIKE PRATERDIRECTOR
Trustee or director
–$0$0
MIKE SHOEMAKERDIRECTOR
Trustee or director
–$0$0
AMY SMITHPRESIDENT
Trustee or director, Officer
–$0$0
TINA TERRYDIRECTOR
Trustee or director
–$0$0
KATHY TRIMBLETREASURER
Trustee or director, Officer
–$0$0
MELISSA TURNERDIRECTOR
Trustee or director
–$0$0
990 for the year ended January 31, 2024: 28 people
NameTitleHours / weekCompensationOther / benefits
DR SAMMIE GIBSONDOCTOR
Highest-paid employee
–$608,058$3,000
DR JEREMY PARSONSDOCTOR
Highest-paid employee
–$480,765$3,000
DR JACK KENDRICKDOCTOR
Highest-paid employee
–$456,819$0
DR LESLEY DOTSONDOCTOR
Highest-paid employee
–$431,244$3,000
TARA NEWSOMEDOCTOR
Highest-paid employee
–$304,514$0
BOYCE DEAN SHOFNERCEO
Key employee
–$301,005$3,000
JUSTIN CRACECIO
Key employee
–$160,292$3,000
JOANN ARNETTDIRECTOR
Trustee or director
–$0$0
LESLIE BAILEYDIRECTOR
Trustee or director
–$0$0
ROY CONLEYDIRECTOR
Trustee or director
–$0$0
THOMAS CALLAHANDIRECTOR
Trustee or director
–$0$0
KIMBERLY DANIELSDIRECTOR
Trustee or director
–$0$0
VICKIE DESKINSSECRETARY
Trustee or director, Officer
–$0$0
MARTHA ELLISDIRECTOR
Trustee or director
–$0$0
BOBBY HALEDIRECTOR
Trustee or director
–$0$0
KATHY HEMBREEDIRECTOR
Trustee or director
–$0$0
WILL LINDSEY JRDIRECTOR
Trustee or director
–$0$0
SUREKHA MADDIWARDIRECTOR
Trustee or director
–$0$0
MARY MCMASTERSVICE PRESIDE
Trustee or director, Officer
–$0$0
LINDA MARTINDIRECTOR
Trustee or director
–$0$0
GREGORY NAPIERDIRECTOR
Trustee or director
–$0$0
JAMES O'BRIENDIRECTOR
Trustee or director
–$0$0
MIKE PRATERDIRECTOR
Trustee or director
–$0$0
MIKE SHOEMAKERDIRECTOR
Trustee or director
–$0$0
AMY SMITHPRESIDENT
Trustee or director, Officer
–$0$0
TINA TERRYDIRECTOR
Trustee or director
–$0$0
KATHY TRIMBLETREASURER
Trustee or director, Officer
–$0$0
MELISSA TURNERDIRECTOR
Trustee or director
–$0$0

Address and contacts

Address (IRS master file)
1709 KY ROUTE 321 STE 3, PRESTONSBURG, KY 41653-9097
Principal officer (990 for 2025)
JAMES HERALD, 1709 KY ROUTE 321 SUITE 3, PRESTONSBURG, KY 41653
Signed the 990
JAMES HERALD, CEO
Phone
(606) 886-8546
Return prepared by
KELLEY GALLOWAY SMITH GOOLSBY PSC

Mission

CHARITABLE MISSION: BIG SANDY HEALTH CARE (BSHC) IS ORGANIZED AS A NONPROFIT CORPORATION AND AN EXEMPT ENTITY UNDER IRC SECTION 501(C)(3).BSHC OPERATES EXCLUSIVLY FOR THE CHARITABLE PURPOSE OF PROVIDING PRIMARY HEALTH CARE SERVICES TO A LARGE NUMBER OF LOW-INCOME AND UNINSURED PERSONS THROUGH ITS SEVEN PRIMARY CARE CENTERS IN RURAL, SOUTHEASTERN KENTUCKY. BSHC'S PRIMARY SERVICE AREA IS COMPRISED IN FLOYD, JOHNSON, MAGOFFIN, MARTIN AND PIKE COUNTIES. THE AREA IS RURAL AND ECONOMICALLY DISTRESSED. A DISPROPORTIONATE NUMBER OF PEOPLE HAVE NO HEALTH INSURANCE AND THE REGION'S MEDICAID ELIGIBILITY IS HIGH COMPARED TO STATE AND NATIONAL AVERAGES. IN THIS CONTEXT, BSHC OFFERS CHARITABLE HEALTH CARE TO LOW-INCOME AND UNINSURED PERSONS. AS PART OF ITS COMMITMENT TO ITS CHARITABLE MISSION, BSHC HAS INSTITUTED A CHARITY DISCOUNT PROGRAM FOR PATIENTS WHOSE HOUSEHOLD INCOMES FALL BELOW 200 PERCENT OF THE FEDERAL POVERTY GUIDELINES. DURING FISCAL YEAR ENDED JANUARY 31, 2026, BSHC PROVIDED CHARITY DI

990 for the year ended January 31, 2026

Program accomplishments

  • PRIMARY HEALTH CARE SERVICES BIG SANDY HEALTH CARE, INC. (BSHC) OPERATES TEN COMMUNITY HEALTH CARE SITES IN EASTERN KENTUCKY. THROUGH THESE SITES, BSHC PROVIDES A WIDE ARRAY OF PRIMARY HEALTH CARE SERVICES, INCLUDING MEDICAL, DENTAL, VISION, BEHAVIORAL HEALTH, PHARMACY, DIAGNOSTIC X-RAY, MEDICAL LABORATORY, PODIATRY, AND OPTOMETRY SERVICES. IN ADDITION TO SERVICES PROVIDED IN ITS HEALTH CENTER SITES, BSHC PROVIDES SERVICES IN HOSPITALS, NURSING HOMES AND SCHOOLS. DURING THE FISCAL YEAR ENDED JANUARY 31, 2025, BSHC PROVIDED SERVICES TO OVER 28,000 UNDUPLICATED INDIVIDUALS. BSHC PROVIDES SERVICES TO ANY RESIDENT IN THE REGION IT SERVES, BUT ESPECIALLY ATTRACTS LOW-INCOME AND UNINSURED PERSONS. BSHC PROVIDES SIGNIFICANT AMOUNTS OF CHARITY SERVICES FOR THESE PERSONS.
    Expenses $38,918,245 · revenue $44,394,240

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 January, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025January 31, 2026June 15, 2026990 on file
2024January 31, 2025June 16, 2025990 on file
2023January 31, 2024June 17, 2024990 on file

IRS record

EIN
61-0849776
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1975
Accounting year ends
January
Files
Form 990 or 990-EZ
Assets (IRS master file)
$45,038,749
Income (IRS master file)
$51,197,747

Filing history

FormYear endedRevenueExpensesAssetsReturn
990January 2026$51,197,747$46,923,580$45,038,749XML
990January 2025$47,242,199$46,159,669$41,244,713XML
990January 2024$51,726,887$42,984,225$39,981,212XML
990January 2023$41,871,427$38,408,693$31,401,490IRS
990January 2022–––IRS
990January 2021–––IRS
990January 2020–––IRS
990January 2019–––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 61-0849776).

Questions about BIG SANDY HEALTH CARE INC

What is the EIN of BIG SANDY HEALTH CARE INC?
The employer identification number (EIN) of BIG SANDY HEALTH CARE INC is 61-0849776.
Is BIG SANDY HEALTH CARE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
Are donations to BIG SANDY HEALTH CARE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BIG SANDY HEALTH CARE 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 BIG SANDY HEALTH CARE INC due?
The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BIG SANDY HEALTH CARE INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended January 2026.
Who is the principal officer of BIG SANDY HEALTH CARE INC?
The 990 for the year ended January 31, 2026 names JAMES HERALD.
Who are the officers and directors of BIG SANDY HEALTH CARE INC?
The 990 for the year ended January 31, 2026 lists 28 people; 7 received compensation from the organization, the highest $836,237 (DR SAMMIE GIBSON, DOCTOR).
How much revenue does BIG SANDY HEALTH CARE INC have?
On its 990 for the year ended January 31, 2026 it reported revenue of $51,197,747, expenses of $46,923,580 and total assets of $45,038,749 at year end.

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