Official Seal, Everything Is Broken (2026)

Everything Is Broken

Report No. 1 · Nonprofit Hospital Executive Pay vs Charity Care · Annual Report, 2026 edition

Kentucky · Ranked 281 of 1033 by CEO pay.

Bowling Green Warren County Community Hospital

Connie D Smith, President / CEO. Fiscal year ending 2025-03.

$1.5M
CEO total compensation
Form 990 Part VII, columns D+E+F
1.18%
of expenses spent on charity care
Schedule H Part I line 7a
17.4%
CEO pay as a share of all charity care
Connie D Smith’s pay of $1,486,205 equals 17.4 percent of the $8,539,936 the system spent on charity care in the same year.

Most of the reported compensation ($1,353,837 of $1,486,205) came from a related organization (Part VII column E) and was reported on this filing.

§1The filing

Total revenue
$904,618,102
Total expenses
$722,924,249
Net assets
$1,004,787,403
Employees
3,626
Hospitals covered
9 facilities across 4 filings
Charity care, net
$8,539,936
Bad debt
$41,341,746
Medicare surplus (shortfall), as filed
($75,646,789)
CEO pay from the organization (Part VII col. D)
$0
From related organizations (col. E)
$1,353,837
Other compensation, including deferred pay and nontaxable benefits (col. F)
$132,368
CEO total compensation (D+E+F)
$1,486,205 to Connie D Smith

Medicare surplus (shortfall) is Schedule H Part III line 7: Medicare revenue minus the cost of Medicare care. A figure in parentheses is a shortfall. Like bad debt, it is not community benefit on the IRS form.

Source: Form 990, Bowling Green Warren County Community Hospital, EIN 61-0920842, fiscal year ending 2025-03, as published by the IRS. CEO identification: ceo title.

§2Community benefit versus charity care

What the system reported as total community benefit (Schedule H line 7k)$23.6M Of which charity care to patients who could not pay (line 7a)$8.5M (36%)

The rest of line 7k is Medicaid shortfall, medical education, research, subsidized services and contributions. Bad debt ($41.3M) and Medicare shortfall are reported separately by the IRS and are not community benefit on the form.

§3Filings in this system

Filing entityEINFY endRevenueCharity care% of expensesFiling
Bowling Green Warren County Community Hospital Corporation61-09208422025-03$838.8M$7.5M1.13%990
The Medical Center at Franklin Inc61-13620012024-03$38.9M$382,3451.32%990
The Medical Center at Clinton County Inc81-13120582024-03$20.8M$313,4721.74%990
Commonwealth Regional Specialty Hospital Inc54-21420342025-03$6.2M$302,8944.22%990

Every number on this page was copied from the filing linked above. If a figure is wrong, send the filing that contradicts it and the correction runs at the top of this page.

§Share

Bowling Green Warren County Community Hospital: CEO pay $1.5M, charity care 1.18% of expenses