Elizabethtown Community Hospital

Elizabethtown Community Hospital shows consistent financial growth and positive operating margins, with no officer compensation reported on 990s.

EIN: 141364513 · Elizabethtown, NY · NTEE: E22Z · Updated: 2026-03-28

$88.6MRevenue

$108.4MAssets

75/100Mission Score (Good)

E22Z

About Elizabethtown Community Hospital

Elizabethtown Community Hospital (EIN: 141364513) is a nonprofit organization based in Elizabethtown, NY, classified under NTEE code E22Z. The organization reported total revenue of $88.6M and total assets of $108.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Elizabethtown Community Hospital's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Elizabethtown Community Hospital demonstrates a consistent pattern of growth in both revenue and assets over the past decade, indicating a stable and expanding financial position. For instance, revenue grew from $19.8 million in 2015 to $66.5 million in 2023, while assets increased from $29.2 million to $82.8 million in the same period. The organization consistently reports zero officer compensation, which is unusual for an entity of its size and suggests that executive compensation might be reported under other categories or that the hospital operates with a unique leadership structure where top executives are not compensated directly as 'officers' in the IRS 990 Part VII sense. This lack of reported officer compensation could be a point of concern for transparency, as it makes it difficult to assess executive pay practices.

Spending efficiency appears to be strong, with expenses consistently lower than revenue, leading to positive net income each year. For example, in 2023, expenses were $60.7 million against revenues of $66.5 million, resulting in a surplus. However, without a detailed breakdown of program, administrative, and fundraising expenses from the provided data, a precise assessment of spending efficiency in terms of program delivery is challenging. The consistent growth in assets and revenue, coupled with positive operating margins, suggests good financial management and sustainability.

The hospital's financial health is robust, marked by significant asset growth and consistent revenue generation. The liabilities have also grown, but at a slower pace than assets, indicating a healthy balance sheet. The absence of reported officer compensation on the 990 filings is a notable aspect regarding transparency, as it obscures a key area of financial scrutiny for non-profits. Further investigation into how executive leadership is compensated would be necessary for a complete transparency assessment.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Elizabethtown Community Hospital with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 90%
fundraising: 0%

According to IRS 990 filings, Elizabethtown Community Hospital allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The IRS 990 filings consistently report 0% officer compensation, which is highly unusual for an organization with annual revenues exceeding $60 million. This suggests that executive compensation may be reported under other expense categories or that the hospital's leadership structure does not classify its top earners as 'officers' for 990 Part VII purposes, making it difficult to assess executive pay relative to the organization's size and mission.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Elizabethtown Community Hospital's IRS 990 filings:

Consistent 0% officer compensation reported, obscuring executive pay practices.

Strengths

The following positive indicators were identified for Elizabethtown Community Hospital:

Consistent revenue growth, from $19.8M in 2015 to $66.5M in 2023.
Strong asset growth, from $29.2M in 2015 to $82.8M in 2023.
Positive operating margins, with revenues consistently exceeding expenses (e.g., $66.5M revenue vs $60.7M expenses in 2023).
Healthy balance sheet with assets growing faster than liabilities.

Frequently Asked Questions about Elizabethtown Community Hospital

How does Elizabethtown Community Hospital compensate its top executives if 'Officer Comp' is consistently reported as 0%?

The consistent reporting of 0% for 'Officer Comp' on the IRS 990s suggests that executive compensation might be categorized differently (e.g., as salaries for key employees not classified as officers) or that the hospital has a unique compensation structure. Further detail from the full 990 filing (Part VII, Section A) would be needed to understand how its leadership is compensated.

What is the specific breakdown of program, administrative, and fundraising expenses?

The provided data does not offer a detailed breakdown of program, administrative, and fundraising expenses. While overall expenses are consistently less than revenue, a more granular view from the full 990 (Part IX) would be necessary to assess spending efficiency in these specific areas.

What is the hospital's long-term strategy for managing its growing liabilities?

The hospital's liabilities have grown from $12.9 million in 2015 to $27.3 million in 2023. While assets have grown at a faster rate, understanding the nature of these liabilities (e.g., debt for expansion, operational liabilities) and the hospital's strategy for managing them would require reviewing the full financial statements and footnotes.

How does the hospital's financial performance compare to other similar-sized community hospitals?

Without comparative data from peer organizations, it's challenging to definitively state how Elizabethtown Community Hospital's financial performance (e.g., revenue growth, asset accumulation, expense ratios) stacks up against similar community hospitals. However, its consistent positive operating margins and asset growth are generally positive indicators.

Filing History

IRS 990 filing history for Elizabethtown Community Hospital showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Elizabethtown Community Hospital's revenue has grown by 252%, moving from $18.9M to $66.5M. Total assets increased by 324.4% over the same period, from $19.5M to $82.9M. Total functional expenses rose by 236.3%, from $18.1M to $60.8M. In its most recent filing year (2023), Elizabethtown Community Hospital reported a surplus of $5.7M, with revenue exceeding expenses. The organization holds $27.3M in liabilities against $82.9M in assets (debt-to-asset ratio: 33.0%), resulting in net assets of $55.5M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$66.5M	$60.8M	$82.9M	$27.3M	—	—
2022	$55.9M	$52.9M	$77.5M	$29.4M	—	—
2021	$54.7M	$50.7M	$83.2M	$35.5M	—	View 990
2020	$54.1M	$46.0M	$81.3M	$39.3M	—	View 990
2019	$47.2M	$44.2M	$59.9M	$26.3M	—	View 990
2018	$43.1M	$36.2M	$59.3M	$28.9M	—	View 990
2017	$32.0M	$29.5M	$40.9M	$17.8M	—	View 990
2016	$29.6M	$26.2M	$37.2M	$17.1M	—	View 990
2015	$19.8M	$18.5M	$29.2M	$12.9M	—	View 990
2014	$24.0M	$22.8M	$26.5M	$11.9M	—	View 990
2013	$23.1M	$20.7M	$23.7M	$10.3M	—	View 990
2012	$20.7M	$19.3M	$22.3M	$11.1M	—	View 990
2011	$18.9M	$18.1M	$19.5M	$9.8M	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $66.5M, expenses of $60.8M, and assets of $82.9M (revenue +19.0% year-over-year).
2022: Revenue of $55.9M, expenses of $52.9M, and assets of $77.5M (revenue +2.3% year-over-year).
2021: Revenue of $54.7M, expenses of $50.7M, and assets of $83.2M (revenue +1.1% year-over-year).
2020: Revenue of $54.1M, expenses of $46.0M, and assets of $81.3M (revenue +14.5% year-over-year).
2019: Revenue of $47.2M, expenses of $44.2M, and assets of $59.9M (revenue +9.5% year-over-year).
2018: Revenue of $43.1M, expenses of $36.2M, and assets of $59.3M (revenue +34.7% year-over-year).
2017: Revenue of $32.0M, expenses of $29.5M, and assets of $40.9M (revenue +8.1% year-over-year).
2016: Revenue of $29.6M, expenses of $26.2M, and assets of $37.2M (revenue +49.6% year-over-year).
2015: Revenue of $19.8M, expenses of $18.5M, and assets of $29.2M (revenue -17.4% year-over-year).
2014: Revenue of $24.0M, expenses of $22.8M, and assets of $26.5M (revenue +3.9% year-over-year).
2013: Revenue of $23.1M, expenses of $20.7M, and assets of $23.7M (revenue +11.5% year-over-year).
2012: Revenue of $20.7M, expenses of $19.3M, and assets of $22.3M (revenue +9.6% year-over-year).
2011: Revenue of $18.9M, expenses of $18.1M, and assets of $19.5M.

Data Sources and Methodology

This transparency report for Elizabethtown Community Hospital is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.