2026-05-13T12:51:12-05:00 2025-06-30 351178661 BLUE & CO LLC 2650 EASTPOINT PKWY SUITE 300 LOUISVILLE KY 40223 990 2024-07-01 474578938 ST CLAIRE REAL PROPERTIES INC STCL 6067836500 222 MEDICAL CIRCLE MOREHEAD KY 40351 CHRIS MCCLURG CFO - SCRMC 6067836500 2026-05-13 1 1 EMILIE M KNIERIEM CPA P01330194 5029923500 2026-05-13 2024 2025-03-06 01:10:19Z DONALD LLOYD II 222 MEDICAL CIRCLE MOREHEAD KY 40351 489096 0 X N/A X 2016 KY ST. CLAIRE REAL PROPERTIES IS ORGANIZED TO SUPPORT THE PURPOSES OF ST. CLAIRE MEDICAL CENTER, INC. 5 3 0 3 0 0 0 0 489096 489096 0 0 0 0 489096 489096 0 0 0 0 0 0 0 0 0 885484 729167 885484 729167 -396388 -240071 27289596 21603770 3694415 2363160 23595181 19240610 ST. CLAIRE REAL PROPERTIES IS ORGANIZED TO SUPPORT THE PURPOSES OF ST. CLAIRE MEDICAL CENTER, INC. 0 0 729167 489096 ST. CLAIRE REAL PROPERTIES IS ORGANIZED TO SUPPORT THE PURPOSES OF ST. CLAIRE MEDICAL CENTER, INC. 729167 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X CHRIS MCCLURG CFO - SCRMC 6067836500 222 MEDICAL CIRCLE MOREHEAD KY 40351 DONALD LLOYD II PRESIDENT/CEO SCRMC 0.50 40.00 X X 0 998317 50009 AARON PARKER BANKS DO MEMBER 0.50 40.00 X 0 365141 53059 GABE BROWN MEMBER 0.50 0.00 X 0 0 0 WILLIAM H REDWINE MEMBER 0.50 2.00 X 0 0 0 JASON SLONE MEMBER 0.50 0.00 X 0 0 0 CHRIS MCCLURG CFO OF SCRMC 0.50 50.00 X 0 622007 53009 LESA P HOPSON SECRETARY 0.50 40.00 X 0 80568 15209 0 2066033 171286 0 0 1 0 0 PAVILION RENT 531120 489096 489096 489096 489096 489096 0 0 X 300000 300000 429167 429167 729167 729167 0 0 X 2079458 955792 477145 477145 20600000 429167 24732993 20170833 27289596 21603770 250755 388465 3443660 1974695 3694415 2363160 X 0 0 0 0 23595181 19240610 23595181 19240610 27289596 21603770 X -240071 -4114500 X 0 1 X 1 0 X X 1 ST CLAIRE REGIONAL MEDICAL CENTER 610605336 3 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART I, LINE 12G, COLUMN IV: ST. CLAIRE REAL PROPERTIES IS ORGANIZED TO SUPPORT THE PURPOSES OF ST. CLAIRE MEDICAL CENTER, INC. IT IS NOT LISTED IN ST. CLAIRE MEDICAL CENTER'S GOVERNING DOCUMENT AS IT OPERATES INDEPENDENT FROM, BUT EXCLUSIVELY FOR, THE BENEFIT OF THE HOSPITAL. 20600000 429167 20170833 20170833 INTERCOMPANY PAYABLE 1974695 1974695 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE HOSPITAL AND RECOGNIZE A TAX LIABILITY IF THE HOSPITAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE HOSPITAL, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE HOSPITAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ALL ENTITIES HAVE BEEN RECOGNIZED AS EXEMPT FROM INCOME TAX UNDER SECTION 501 OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW. HOWEVER, THESE ENTITIES ARE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. ALL ENTITIES FILE TAX RETURNS UN THE U.S. FEDERAL JURISDICTION. 0 0 0 0 0 0 0 0 0 DONALD LLOYD II PRESIDENT/CEO SCRMC 0 495936 0 468213 0 34168 0 17250 0 32759 0 1048326 0 0 CHRIS MCCLURG CFO OF SCRMC 0 351798 0 238105 0 32104 0 17250 0 35759 0 675016 0 0 AARON PARKER BANKS DO MEMBER 0 303813 0 61166 0 162 0 17250 0 35809 0 418200 0 0 PART I, LINE 3 RELATED ORGANIZATION, ST. CLAIRE MEDICAL CENTER, INC., USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE JULY 1, 2024. ST. CLAIRE MEDICAL CENTER, INC. ("SCMC") AND ST. CLAIRE REAL PROPERTIES, INC. ("SCRP") ENTERED INTO A MEMBERSHIP SUBSTITUTION AGREEMENT WHEREBY CLAIRE BLUE HEALTH LLC BECAME THE SOLE MEMBER. THE PRIMARY REASON FOR THE COMBINATION IS TO INCREASE THE AVAILABILITY AND QUALITY OF HEALTHCARE SERVICES PROVIDED BY BOTH ENTITIES, WHILE PROVIDING HIGH QUALITY, EFFICIENT, AND COST-EFFECTIVE HEALTHCARE SERVICES FOR THE BENEFIT OF THE COMMUNITIES IN WHICH ST. CLAIRE MEDICAN CENTER, INC. AND ST. CLAIRE REAL PROPERTIES, INC. OPERATE. THE CONSIDERATION PROVIDED IN CONNECTION WITH THE COMBINATION WAS THE ASSUMPTION OF LIABILITIES OF THE ACQUIRED ENTITIES. CLAIRE BLUE HEALTH ACQUIRED A TOTAL OF $116,006,419 OF NET POSITION FROM THE ACQUISITION OF SCMC AND SCRP. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL BE COMPOSED OF NOT LESS THAN THREE MEMBERS AND NOT MORE THAN 10 MEMBERS. THE BOARD OF DIRECTORS WITH THE CONSENT OF CLAIRE BLUE HEALTH, LLC SHALL SUBMIT NAMES OF NOMINEES FOR APPOINTMENT TO THE BOARD. THE BOARD WILL CONSIST OF (I) 60% OF THE MEMBERS WHO ARE CURRENT MEMBERS OF SCRMC BOARD OF DIRECTORS, AND, (II) 40% OF THE MEMBERS FROM THE COMMUNITY AT LARGE WHO HAVE NO DIRECT AFFILIATION WITH SCRMC. FORM 990, PART VI, SECTION A, LINE 7A BEYOND BLUE CORPORATION IS THE SOLE MEMBER OF CLARE BLUE HEALTH, LLC. UNDER THE OPERATING AGREEMENT OF CLAIRE BLUE HEALTH LLC, CLAIRE BLUE HEALTH LLC BECAME THE SOLE MEMBER OF ST. CLAIRE REAL PROPERTIES AT CLOSING. THE OPERATING AGREEMENT ALSO PROVIDES THAT CLAIRE BLUE HEALTH LLC IS TREATED AS A SINGLE-MEMBER LLC DISREGARDED AS SEPARATE FROM BEYOND BLUE CORPORATION FOR FEDERAL TAX PURPOSES. ACCORDINGLY, BEYOND BLUE CORPORATION IS REPORTED AS A RELATED TAX-EXEMPT ORGANIZATION THROUGH ITS OWNERSHIP OF CLAIRE BLUE HEALTH LLC. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS OF REVIEWING THE FORM 990 ENTAILS A DETAILED REVIEW BY THE CFO AND BY THE ACCOUNTING DEPARTMENT. THE GOVERNING BODY REVIEWS AND APPROVES THE FORM 990 AND THE FINAL FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, ARE PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS, BOARD COMMITTEES, AND MEDICAL CENTER LEADERSHIP SIGN A CONFLICT OF INTEREST STATEMENT ON INITIAL APPOINTMENT OR EMPLOYMENT AND ANNUALLY THEREAFTER. THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE DEPARTMENT HEAD OF BOARD/ADMINISTRATION. THE SCOPE OF THIS POLICY INCLUDES BOARD OF DIRECTORS, BOARD COMMITTEES, ADMINISTRATIVE STAFF, EMPLOYEES, AND MEDICAL STAFF. THE POLICY IS IN PLACE TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF CONFLICTS BETWEEN PERSONAL INTERESTS AND ONE'S OFFICIAL RESPONSIBILITIES AND PERFORMANCE OF DUTIES ON BEHALF OF THE MEDICAL CENTER. THE COVERED PERSONS ARE TO AVOID BEING PLACED IN A POSITION FOR PERSONAL PROFIT, EITHER THROUGH MONEY, GOODS, OR INFLUENCE FROM THE CONDUCTING OF MEDICAL CENTER RESPONSIBILITIES. A SELF DISCLOSURE FROM COVERED PERSONS TO THE INTEGRITY OFFICER IS REQUIRED ON ANY POTENTIAL CONFLICTS OF INTEREST. THE COVERED PERSONS ARE TO REFUSE FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 300,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300,000. FORM 990 PART X, LINE 28 DURING THE YEAR, THE ORGANIZATION ADOPTED GOVERNMENTAL ACCOUNTING PRESENTATION STANDARDS UNDER GASB, RESULTING IN CHANGES TO FINANCIAL STATEMENT TERMINOLOGY AND CLASSIFICATION PRESENTATION. FORM 990, PART XI, LINE 9: ADJUSTMENT FROM CLAIRE BLUE HEALTH AFFILIATION TRANSACTION -4,114,500. ST CLAIRE REGIONAL MEDICAL CENTER 222 MEDICAL CENTER MOREHEAD KY 40351 610605336 HOSPITAL KY 501(C)(3) LINE 3 N/A 0 BEYOND BLUE CORPORATION 301 MAIN BUILDING LEXINGTON KY 40506 371730253 HEALTH SERVICES KY 501(C)(3) LINE 5 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0