2025-11-06T15:12:26+00:00 2024-12-31 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-01-01 611276316 COMMUNITY MEDICAL ASSOCIATES INC COMM 5026298263 Accounting 224 E BROADWAY 5th Floor LOUISVILLE KY 402022025 Adam Kempf Senior VP & CFAO 5026298263 2025-11-06 true RACHEL SPURLOCK P00520729 5023263996 2025-11-06 2024 2025-03-06 01:10:19Z RUSSELL F COX 4967 US HIGHWAY 42 SUITE 100 LOUISVILLE KY 40222 920454694 false X www.nortonhealthcare.com X 1993 KY Community Medical Associates, Inc.'s purpose is: to promote the health and wellness of the communities it serves; to operate clinics and other health care facilities; to conduct certain educational activities designed to promote the health and wellness of the communities it serves, including educational activities related to rendering care to the sick and injured; to participate in activities designed and carried on to promote the general health of the community; and to participate in and promote the integration of the delivery of health care in order to enhance the cost-effectiveness and quality of health care that is delivered to the community, and to otherwise provide and promote cost-effective and high-quality health care. 18 17 7385 3 4907998 7246126 4664813 711066412 900554914 0 12005028 14529212 730317566 919748939 0 0 734306170 832689991 0 0 289355740 406153751 1023661910 1238843742 -293344344 -319094803 201876759 199132486 1784989571 2101181890 -1583112812 -1902049404 Community Medical Associates, Inc.'s purpose is: to promote the health and wellness of the communities it serves; to operate clinics and other health care facilities; to conduct certain educational activities designed to promote the health and wellness and of the communities it serves, including educational activities related to rendering care to the sick and injured; to participate in activities designed and carried on to promote the general health of the community; and to participate in and promote the integration of the delivery of health care in order to enhance the cost-effectiveness and quality of health care that is delivered to the community, and to otherwise provide and promote cost-effective and high-quality health care. false false 1225663955 910368832 Community Medical Associates, Inc. (CMA) operates a network of physician practices with the goal of integrating the delivery of primary, urgent, and specialty care throughout the communities it serves. The network focuses on high quality, cost effective health care delivery at sites conveniently located in neighborhood offices including many areas throughout Kentucky and Southern Indiana with significant health care needs. This network consists of physician practice locations and immediate care centers that encountered approximately 3,695,092 visits in 2024. In addition, CMA has providers who make house calls for patients who have difficulty leaving their homes for medical care. CMA providers are involved in medical screening, community outreach, and community education activities to promote wellness and early interventions. CMA providers also serve in a variety of capacities for both medical and community resource organizations. 1225663955 true true false false false false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false true false true false false false true true false false false false true X 33 0 true 7385 true true true false false false false false false false false false false false X 18 17 true false false false true true true true true false false false true true true true true true true true false false KY X Helena Schulz 5026298263 Accounting 224 E BROADWAY 5TH FL LOUISVILLE KY 40202 Russell F Cox President & CEO/Trustee 6.0 44.0 X X 0 3633654 482184 Barry Pennybaker Trustee 1.0 3.5 X 0 2000 0 Craig D Grant Vice Chair 1.0 4.5 X 0 2000 0 Donald H Robinson Trustee 1.0 6.5 X 0 0 0 Edie Nixon Chair 1.0 15.5 X 0 2000 0 G Hunt Rounsavall Sr Trustee 1.0 6.5 X 0 2000 0 Gail Lyttle Trustee 1.0 3.5 X 0 2000 0 Gary L Stewart Trustee 1.0 6.5 X 0 2000 0 Gregory E Mayes Trustee 1.0 5.5 X 0 2000 0 James L Sublett MD Trustee (PARTIAL YEAR) 1.0 3.5 X 0 2000 0 Joe Craig Trustee 1.0 4.5 X 0 2000 0 Judge Denise Clayton Trustee 1.0 3.5 X 0 2000 0 Lee K Garlove Trustee 1.0 3.5 X 0 2000 0 Maria Hampton Trustee 1.0 3.5 X 0 2000 0 Maria L Bouvette Trustee 1.0 3.5 X 0 2000 0 Martha K Heyburn MD Trustee 1.0 3.5 X 0 2000 0 Richard R Ivey Trustee 1.0 3.5 X 0 2000 0 Ronald Lehocky MD Trustee 1.0 5.5 X 0 2000 0 Sue Davis EdD RN Trustee 1.0 5.5 X 0 2000 0 Adam Kempf Sr VP & CFAO 5.0 45.0 X 0 1418297 241646 Michael W Gough Exec VP and COO (partial year) 6.0 44.0 X 0 3200723 16296 Robert B Azar Sr VP Chief Legal Officer/Secretary 5.0 45.0 X 0 1125537 176992 Charles Crawford MD Physician 50.0 0 X 1454051 0 924 James Tipton MD Physician 50.0 0 X 889177 0 1181 Jeffrey Gum MD Physician 50.0 0 X 1649718 0 33973 Mahan Ghiassi MD Physician 50.0 0 X 1597254 0 32985 Ryan Krupp MD Physician 50.0 0 X 2025524 0 45404 7615724 9412211 1031585 1832 false true false Pediatric Anesthesia Associates PSC 2600 Meidinger Tower Louisville KY 40202 Anesthesia 20097468 Weatherby Locums Inc PO Box 972633 Dallas TX 753972663 Contract Labor 5838290 CHG Companies Inc PO Box 972651 Dallas TX 735972651 Medical Staffing 2575793 Jackson & Coker Locum Tenens PO Box 277638 Atlanta GA 303847638 Contract Labor 2400363 Abel Construction Co Inc 2401 Stanley Gault Pkwy Louisville KY 40223 Construction 1963500 72 4664813 60000 4664813 Net Patient Revenue 621111 867285169 867285169 Technical Service Fee Revenue 621111 23917663 19009665 4907998 Physician Practice Revenue 621111 8845469 8845469 Medical Director Fees 524298 506613 506613 0 0 0 0 900554914 513051 705755 -192704 0 -192704 -192704 0 0 0 Insurance Rebate/Discounts 621999 13155941 13155941 Purchase Discounts/Refunds 621999 557340 557340 Sports Performance Services 621999 443762 443762 564873 564873 0 0 14721916 919748939 910368832 4907998 -192704 X 0 0 0 0 107825 107825 717714691 717714691 23001001 23001001 52896631 52896631 38969843 38969843 32895 32895 139365176 139365176 0 0 334807 334807 7381490 7381490 47729334 47729334 2751556 2751556 149773 149773 14122573 14122573 16507618 16507618 Allocated Support 87865245 74685458 13179787 Medical Supplies 82342142 82342142 Dues and Subscriptions 2334475 2334475 Repairs & Maintenance 1345994 1345994 3890673 3890673 0 0 1238843742 1225663955 13179787 0 22419 22579 76389486 69565995 0 0 0 0 3221091 4173217 5531 213108292 105156343 101223901 107951949 0 0 14001802 14001802 7018060 3411413 201876759 199132486 68909636 83018777 0 0 1716079935 2018163113 1784989571 2101181890 X -1587534332 -1906328047 4421520 4278643 -1583112812 -1902049404 201876759 199132486 X -319094803 158211 X false true true false X 19747957 9541710 43896239 7246126 4664813 85096845 488567812 622800971 695465072 706995508 897031433 3410860796 0 0 0 508315769 632342681 739361311 714241634 901696246 3495957641 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3495957641 319681 350388 516403 635045 513051 2334568 0 319681 350388 516403 635045 513051 2334568 0 0 0 224349 0 224349 6908877 7585145 6718949 11195481 13155941 45564393 515544327 640278214 746596663 726296509 915365238 3544080951 0.98642 0.98740 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - INSURANCE REBATE/DISCOUNTS, COLUMN A - 6908877.0, COLUMN B - 7585145.0, COLUMN C - 6718949.0, COLUMN D - 11195481.0, COLUMN E - 13155941.0, COLUMN F - 45564393.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 95779702 29106166 66673536 113259569 74676936 38582633 4069021 1373241 2695780 107951949 Federal Income Taxes PAYABLE TO AFFILIATE 2018163113 Due to third party payors 2018163113 false true false false false false false true false Russell F Cox President & CEO/Trustee 0 1857038 0 953295 0 823321 0 449244 0 32940 0 4115838 0 124221 Robert B Azar Sr VP Chief Legal Officer/Secretary 0 692567 0 303986 0 128984 0 162205 0 14787 0 1302529 0 0 Michael W Gough Exec VP and COO (partial year) 0 719698 0 554516 0 1926509 0 0 0 16296 0 3217019 0 1734253 Adam Kempf Sr VP & CFAO 0 925300 0 363283 0 129714 0 212195 0 29451 0 1659943 0 0 Charles Crawford MD Physician 1451021 0 0 0 3030 0 0 0 924 0 1454975 0 0 0 Mahan Ghiassi MD Physician 1486611 0 0 0 110643 0 0 0 32985 0 1630239 0 0 0 Jeffrey Gum MD Physician 1647858 0 0 0 1860 0 13800 0 20173 0 1683691 0 0 0 Ryan Krupp MD Physician 1945520 0 0 0 80004 0 21742 0 23662 0 2070928 0 0 0 James Tipton MD Physician 885707 0 0 0 3470 0 0 0 1181 0 890358 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation NORTON HEALTHCARE INC (NHC) EIN 61-1028725 IS THE PARENT ORGANIZATION FOR COMMUNITY MEDICAL ASSOCIATES, INC. AND THEREFORE ESTABLISHES COMPENSATION FOR THE CEO, OFFICERS AND KEY EMPLOYEES THROUGH ENGAGING WITH THE EXECUTIVE COMMITTEE OF NHC; AN INDEPENDENT COMPENSATION CONSULTANT; REVIEW OF OTHER ORGANIZATION'S FORM 990; WRITTEN EMPLOYMENT AGREEMENTS; THIRD PARTY COMPENSATION SURVEYS AND APPROVAL BY THE EXECUTIVE COMMITTEE AND BOARD. SEE NARRATIVE IN SCHEDULE O, REFERENCING PART VI, LINE 15 WHICH FURTHER DESCRIBES THE PROCESS FOR DETERMINING COMPENSATION FOR THE ORGANIZATION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING INTERESTED PERSONS PARTICIPATED IN OR RECEIVED PAYMENT FROM SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS AS DESCRIBED IN IRC SECTION 457(F). THE INTERESTED PERSONS BELOW MAY HAVE PARTICIPATED IN ONE OR MORE OF THE FOLLOWING PLANS: THE EXECU-PLUS BENEFIT PLAN, DEFINED BENEFIT AND DEFINED CONTRIBUTION RESTORATION PLANS, AND THE PHYSICIAN DEFERRED PLAN. THE "PAY CREDIT" OUTLINED BELOW REPRESENTS A REASONABLE ESTIMATE OF THE ANNUAL INCREASE IN ACTUARIAL VALUE OF THE PLANS; AND THEREFORE, REPRESENTS THE ORGANIZATION'S CONTRIBUTION TO THE VALUE OF THE BENEFITS. NAME - PAY CREDIT Russell F. Cox - $410,065 Michael W. Gough - $219,544 Robert Azar - $136,740 Adam Kempf - $187,984 THE "PAYMENT RECEIVED" OUTLINED BELOW REPRESENTS CASH PAYMENTS THAT THE EMPLOYEE RECEIVED DURING 2024 AND CAN BE COMPRISED OF CURRENT AND OR PRIOR YEARS EMPLOYEE AND EMPLOYER CONTRIBUTIONS. NAME - PAYMENT RECEIVED Russell F. Cox - $251,451 Michael W. Gough - $206,074 Robert Azar - $96,040 Adam Kempf - $107,772 Schedule J, Part I, Line 7 Non-fixed payments NORTON HEALTHCARE, INC. (NHC) has in place a Variable Compensation Plan for Executives, eligibility under which extended to employees holding a full-time position as Senior Officer, Officer, System Director or other designated Director level position. Under the plan, a variable compensation pool amount is approved by the Board of Trustees. Each participant's performance is evaluated relative to the goals and objectives documented as part of the participant's plan; and an award is determined for the participant, based on achievement of the goals and objectives, subject to the funding of the variable compensation pool. At the end of each year, the Committee on Executive Compensation and Benefits determines an appropriate award for the NHC's President & Chief Executive Officer, and the President & Chief Executive Officer recommends appropriate awards for other senior executives to the Committee on Executive Compensation and Benefits for its review and approval. AMY GARLOVE MD Family member of Lee K. Garlove, Trustee 107825 COMPENSATION false X 60000 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - Books Number of contributions Form 990, Part V, Line 2a EMPLOYEES REPORTED ON FORM W-3 NORTON HEALTHCARE, INC. (NHC) EIN 61-1028725 IS THE COMMON PAYING AGENT FOR COMMUNITY MEDICAL ASSOCIATES, INC. (CMA) THEREFORE, ALL APPLICABLE IRS TAX COMPLIANCE FILINGS ARE REPORTED BY NHC ON BEHALF OF CMA. CMA HAS APPROXIMATELY 7,385 EMPLOYEES. Form 990, Part V, Line 1a VENDORS REPORTED ON FORM 1096 NORTON HEALTHCARE, INC. (NHC) EIN 61-1028725 IS THE COMMON PAYING AGENT FOR COMMUNITY MEDICAL ASSOCIATES, INC. (CMA) AND THEREFORE, ALL VENDORS, INCLUDING INDEPENDENT CONTRACTORS ARE PAID BY NHC ON BEHALF OF CMA FOR PURPOSES OF PART V, LINE 1, THE NUMBER OF Forms 1099 REPORTED AND FILED FOR 2024 BY NHC FOR CMA WAS 33. CMA HAS 72 INDEPENDENT CONTRACTORS EXCEEDING $100,000 FOR 2024. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee shall possess and may exercise all the powers and authority of the Board of Trustees in the management and direction of the business and affairs of the Corporation. However, the Executive Committee does not possess the authority to do the following: a) fill vacancies on the Board; b) change the membership of the Executive Committee; c) make decisions to merge, liquidate, or otherwise make decisions outside of the normal course of business; d) make final determinations of long-term policy; e) hire or fire the Chief Executive Officer; and f) amend the Articles of Incorporation or Bylaws. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Russell F. Cox, Robert B. Azar, Adam D. Kempf, and Michael W. Gough (Officers, Norton Enterprises, Inc.) - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders Norton Healthcare, Inc. (EIN 61-1028725) is the sole member of Community Medical Associates, Inc. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The Board of Trustees of Norton Healthcare, Inc. appoints the trustees of the organization. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders According to the Articles of Incorporation of the organization, Norton Healthcare, Inc. (NHC), the sole member, possesses all of the rights granted to a member pursuant to law, including the right to elect trustees or directors and approve amendments to the Articles of Incorporation of the organization. NHC also possesses the right to require the organization to (i) provide contributions of funds of the organization to pay all or a portion of the principal of , interest on, and all other payments to become due and owing with respect to any and all indebtedness by NHC, and (ii) provide security for such indebtedness. Form 990, Part VI, Line 11b Review of form 990 by governing body At the October 2025 Norton Healthcare, Inc. (NHC) Finance Committee meeting and at the October 2025 NHC Board of Trustees meeting, the 990s were discussed and committee members and trustees had an opportunity to ask questions. Coinciding with the Finance Committee meeting, electronic copies of the 990s were made available to all members of the Finance Committee and Board of Trustees through the Directors portal site, prior to the filing with the IRS. NHC is the parent of Community Medical Associates, Inc., Norton Hospitals, Inc., Norton Properties, Inc., Norton Healthcare Foundation, Inc., The Children's Hospital Foundation, Inc., Norton King's Daughters' Health, Inc., Norton Healthcare-Indiana, Inc., and Norton WLH Real Estate, Inc. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY ANNUALLY DISTRIBUTING A QUESTIONNAIRE THAT REQUIRES OFFICERS, TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE INTERESTS THAT MAY GIVE RISE TO CONFLICTS. IF A CONFLICT ARISES, THE POLICY PROVIDES PROCEDURES FOR ADDRESSING CONFLICTS TO ENSURE DECISIONS ARE MADE IN THE BEST INTEREST OF THE ORGANIZATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official The top management official is paid by a related organization. Please see explanation provided for Form 990, Part VI, Line 15b. Form 990, Part VI, Line 15b Process to establish compensation of other employees The organization takes all necessary steps to ensure that compensation for all officers, directors and key employees is reasonable and appropriate for the services provided to the organization. The organization provides a total compensation package that is on par with compensation provided by similar organizations and which conforms to the policies and guidelines set out by the Board of Trustees. Norton Healthcare, Inc. (NHC) engages an outside independent compensation consultant, Gallagher, to provide comparability data, including review of other health systems and hospital organizations that have filed Form 990s, for NHC's officers and key employees on total compensation for similar positions at health systems and hospital organizations similar in size, scope of services, and circumstances. In addition, the organization participates in third party surveys which provide aggregate, comparative compensation data for officers and key employees in similar positions at similar organizations. Gallagher consultants presented and discussed this comparability data in 2023 for the 2024 compensation review and met in 2024 for the 2025 compensation review with the Executive Committee of the Board of Trustees (Board). The Committee reviewed the executive compensation and benefits program, determined total compensation for the CEO, and approved compensation for other officers and key employees. The Committee reviewed NHC's variable compensation program and determined appropriate awards for performance relative to goals set for the year. After the Committee determined appropriate compensation and benefits for officers and key employees, the Board approved their total compensation. Form 990, Part VI, Line 19 Required documents available to the public CONSOLIDATED FINANCIAL STATEMENTS ARE AVAILABLE HERE: HTTPS://NORTONHEALTHCARE.COM/ABOUT-US/FINANCIAL-INFORMATION/. GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICIES ARE NOT REQUIRED DISCLOSURES PURSUANT TO INTERNAL REVENUE CODE (IRC) SECTION 6104. THESE DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC. Form 990, Part VII, Section A, Line 1a, Column (E) Board Member Stipend Payments Norton Healthcare, Inc. (NHC) and Affiliates (Norton Hospitals, Inc., Community Medical Associates, Inc., Norton Properties, Inc., Norton Healthcare Foundation, Inc., The Children's Hospital Foundation, Inc., Norton King's Daughters' Health, Inc., and Norton Healthcare-Indiana, Inc.) encourages and facilitates Board member attendance at educational programs and conferences on subjects relevant to NHC. NHC's travel policy for Board of Trustees provides that for each Trustee that attends at least one out of town educational conference, a lump sum stipend will be paid to cover unreimbursed travel expense and other miscellaneous expenses associated with conference preparation, attendance or follow up. In compliance with IRS Regulations, NHC provides a Form 1099 to any Trustee that receives a stipend. These amounts have been reported in Part VII on the Form 990 as reportable compensation to the Trustee receiving stipends in 2024. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other - Total Revenue: 357518, Related or Exempt Function Revenue: 357518, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Clinical Services - Total Revenue: 207355, Related or Exempt Function Revenue: 207355, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees OUTSIDE SERVICES - Total Expense: 22687006, Program Service Expense: 22687006, Management and General Expenses: , Fundraising Expenses: ; Physician Practice Subsidy Pro Fees - Total Expense: 39180381, Program Service Expense: 39180381, Management and General Expenses: , Fundraising Expenses: ; Integration Pro Fees - Total Expense: 77497789, Program Service Expense: 77497789, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfers to affiliates - 158211; Total - 158211; Norton Occupational Medicine Associates LLC 224 E Broadway 5th FL Louisville KY 402022025 472837987 Occupational medicine KY 586902 -326538 Community Medical Associates Inc Norton Children's Medical Group LLC 224 E Broadway 5th Floor Louisville KY 402022025 842411303 Pediatric medical care KY 367021499 5497675 Community Medical Associates Inc Clinical Associates LLC 224 E Broadway 5th Fl Louisville KY 402022025 610981097 Pathology services KY 62650459 -3067857 Community Medical Associates Inc Community Medical Associates - Bowling Green LLC 4967 US Hwy 42 SUITE 101 LOUISVILLE KY 40222 HEALTHCARE KY 0 -349 COMMUNITY MEDICAL ASSOCIATES INC Norton Children's Medical Group - Bowling Green LLC 4967 US HWY 42 SUITE 101 LOUISVILLE KY 40222 HEALTHCARE KY 0 -16110 NORTON CHILDREN'S MEDICAL GROUP LLC NORTON HEALTHCARE INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40202 611028725 PROVIDE ADMINISTRATIVE AND SUPPORT SERVICES. KY 501(c)(3) Type II NA false NORTON HOSPITALS INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40202 610703799 PROVIDE HOSPITAL SERVICES KY 501(c)(3) 3 NORTON HEALTHCARE INC false NORTON PROPERTIES INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40200 611028724 MAINTAIN OFFICE AND PARKING FACILITIES KY 501(c)(3) Type I NORTON HEALTHCARE INC false THE CHILDREN'S HOSPITAL FOUNDATION INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40202 616027530 GENERATE FUNDS TO SUPPORT PROGRAMS AND SERVICES KY 501(c)(3) 7 NORTON HEALTHCARE INC false NORTON HEALTHCARE FOUNDATION INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40202 310914919 GENERATE FUNDS TO SUPPORT PROGRAMS AND SERVICES KY 501(c)(3) 7 NORTON HEALTHCARE INC false NORTON HEALTHCARE - INDIANA INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40202 850513259 OPERATE HOSPITAL AND OTHER HEALTHCARE FACILITIES IN 501(c)(3) 10 Norton Healthcare Inc false NORTON KING'S DAUGHTERS' HEALTH INC ACCOUNTING 224 E BROADWAY 5TH FLOOR LOUISVILLE KY 40202 350895832 PROVIDE HOSPITAL SERVICES IN 501(c)(3) 3 NORTON HEALTHCARE - Indiana INC false Norton Enterprises Inc 224 E Broadway 5th Floor Louisville KY 402022025 611054301 Invest in partnerships that provide medical services KY Norton Healthcare Inc C Corporation false false false true false false false false false false false true false false false true true false true true