HEALTH SYSTEMS FACILITIES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HEALTH SYSTEMS FACILITIES INC (EIN 74-3083594)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-14
- IRS object ID
- 202511349349306631
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T14:16:56-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 581094351 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POST OFFICE BOX ONE | AddressLine1Txt |
| City | MACON | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 312020001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 743083594 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEALTH SYSTEMS FACILITIES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HEAL | BusinessNameControlTxt |
| Phone | 4786212100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 BOULDER DRIVE | AddressLine1Txt |
| City | GRAY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31032 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERESA W MOODY | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 4786212100 | PhoneNum |
| Signature | 2025-05-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM R ROUNTREE | PreparerPersonNm |
| PTIN | P01231836 | PTIN |
| Phone | 4787466277 | PhoneNum |
| Preparation | 2025-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TERESA W MOODY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 BOULDER DRIVE | AddressLine1Txt |
| City | GRAY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $53,597,219 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ETHICAHEALTH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | THE DEVELOPMENT, CONSTRUCTION, ACQUISITION, OWNERSHIP, LEASING, MANAGEMENT, AND OPERATION OF SKILLED HEALTH CARE FACILITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 1207 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $5,565,902 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $70,699,440 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $48,028,353 | CYProgramServiceRevenueAmt |
| PY Investment Income | $649 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,964 | CYInvestmentIncomeAmt |
| PY Other Revenue | $125,919 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $70,826,008 | PYTotalRevenueAmt |
| CY Total Revenue | $53,597,219 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $5,901,763 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $50,655,517 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $29,925,851 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $33,369,804 | PYOtherExpensesAmt |
| CY Other Expenses | $20,062,717 | CYOtherExpensesAmt |
| PY Total Expenses | $84,025,321 | PYTotalExpensesAmt |
| CY Total Expenses | $55,890,331 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$13,199,313 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,293,112 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,466,231 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,508,232 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,688,239 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,023,352 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,777,992 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$515,120 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO LEASE AND OWN SKILLED CARE, INTERMEDIATE CARE, AND OTHER HEALTHCARE RELATED FACILITIES; CONSISTENT WITH THE POLICIES PREVIOUSLY ADOPTED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC. (CHSI). CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $55,890,331 | ExpenseAmt |
| Grant | $5,901,763 | GrantAmt |
| Revenue | $48,023,353 | RevenueAmt |
| Desc | THE DEVELOPMENT, CONSTRUCTION, ACQUISITION, OWNERSHIP, LEASING, MANAGEMENT, AND OPERATION OF SKILLED NURSING AND LONG-TERM CARE FACILITIES. | Desc |
| Total Program Service Expenses | $55,890,331 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 210 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 1207 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HEALTH SYSTEMS FACILITIES INC | PersonNm |
| Phone | 4786212100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 BOULDER DRIVE | AddressLine1Txt |
| City | GRAY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31032 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| RALPH WARNOCK | |||||||||
| DIRECTOR | 4.00 | 1.00 | Yes (X) | $0 | $316,634 | $18,856 | |||
| KIMBERLY SHEFFIELD | |||||||||
| PRESIDENT | 4.00 | 40.00 | $0 | $305,307 | $22,086 | Yes (X) | |||
| TERESA W MOODY | |||||||||
| SECRETARY | 4.00 | 40.00 | $0 | $218,787 | $20,842 | Yes (X) | |||
| STEVEN METHENEY | |||||||||
| ADMINISTRATO | 40.00 | 0.00 | $154,853 | $0 | $19,929 | Yes (X) | |||
| MICHAEL BARRY | |||||||||
| ADMINISTRATO | 40.00 | 0.00 | $152,350 | $0 | $15,802 | Yes (X) | |||
| KAREN MCMICHAEL | |||||||||
| ADMINISTRATO | 40.00 | 0.00 | $151,218 | $0 | $16,351 | Yes (X) | |||
| CHRISTINE ALLEN | |||||||||
| DIR OF NURSI | 40.00 | 0.00 | $138,787 | $0 | $17,112 | Yes (X) | |||
| GLENDA NEITO | |||||||||
| DIR OF NURSI | 40.00 | 0.00 | $135,752 | $0 | $14,585 | Yes (X) | |||
| KATHRYN DENNIS | |||||||||
| CHAIRMAN | 4.00 | 1.00 | Yes (X) | $0 | $24,000 | $0 | |||
| JOSEPH A WALL | |||||||||
| DIRECTOR | 4.00 | 1.00 | Yes (X) | $0 | $24,000 | $0 | |||
| PAUL A CABLE | |||||||||
| DIRECTOR | 0.00 | 4.00 | $0 | $24,000 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $732,960 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $912,728 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $145,563 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| COMMUNITY REHABILITATION SERVICES | |||||
| 1007 BOULDER DRIVE | GRAY | GA | 31032 | HEALTHCARE | $1,145,865 |
| ASSIST HEALTHCARE SERVICES INC | |||||
| PO BOX 2530 | BLUE RIDGE | GA | 30513 | STAFFING | $285,204 |
| GIBSON REST CONV HOME INC | |||||
| 730 WEST MAIN STREET | GIBSON | GA | 30810 | HEALTHCARE | $255,370 |
| MEDICAL SOLUTIONS LLC | |||||
| PO BOX 850737 | MINNEAPOLIS | MN | 554850737 | HEALTHCARE | $140,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Related Organizations | $4,988,150 | RelatedOrganizationsAmt |
| Government Grants | $577,752 | GovernmentGrantsAmt |
| Total Contributions | $5,565,902 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| NET SERVICE REVENUES | $46,977,928 | $46,977,928 |
| OTHER REVENUES | $1,050,425 | $1,050,425 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $48,028,353 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,964 | TotalRevenueColumnAmt |
| Exclusion | $2,964 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,597,219 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $48,028,353 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,964 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,901,763 | TotalAmt |
| Program Services | $5,901,763 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,346,637 | TotalAmt |
| Program Services | $25,346,637 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $407,570 | TotalAmt |
| Program Services | $407,570 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,315,078 | TotalAmt |
| Program Services | $2,315,078 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,856,566 | TotalAmt |
| Program Services | $1,856,566 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,271,188 | TotalAmt |
| Program Services | $3,271,188 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,658 | TotalAmt |
| Program Services | $15,658 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,630 | TotalAmt |
| Program Services | $39,630 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,612,608 | TotalAmt |
| Program Services | $1,612,608 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $544,369 | TotalAmt |
| Program Services | $544,369 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,309,615 | TotalAmt |
| Program Services | $1,309,615 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,132 | TotalAmt |
| Program Services | $637,132 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PLANT SUPPLIES | $5,925,460 | $5,925,460 |
| TAXES | $3,141,246 | $3,141,246 |
| NURSING SERVICES | $2,199,445 | $2,199,445 |
| CONTRACTED SERVICES | $847,074 | $847,074 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,292 | TotalAmt |
| Program Services | $519,292 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,890,331 | TotalAmt |
| Program Services | $55,890,331 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,508 | BOYAmt |
| EOY | $9,450 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,113,425 | BOYAmt |
| EOY | $2,582,721 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,145 | BOYAmt |
| EOY | $62,414 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,400,205 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,287,926 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,343,106 | BOYAmt |
| EOY | $1,112,279 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,876,788 | BOYAmt |
| EOY | $19,741,368 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,466,231 | BOYAmt |
| EOY | $23,508,232 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,267,229 | BOYAmt |
| EOY | $2,957,662 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,421,010 | BOYAmt |
| EOY | $21,065,690 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,688,239 | BOYAmt |
| EOY | $24,023,352 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,777,992 | BOYAmt |
| EOY | -$515,120 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,777,992 | BOYAmt |
| EOY | -$515,120 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,466,231 | BOYAmt |
| EOY | $23,508,232 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,293,112 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $8,675,627 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,532,548 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $5,565,902 | CurrentTaxYearAmt |
| Total | $21,774,077 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,944,139 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $79,021,109 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $88,620,438 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,825,359 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,028,353 | CurrentTaxYearAmt |
| Total | $386,439,398 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,944,139 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,696,736 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $96,152,986 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,825,359 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,594,255 | CurrentTaxYearAmt |
| Total | $408,213,475 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $408,213,475 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,048 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,909 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $794 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,964 | CurrentTaxYearAmt |
| Total | $80,494 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,048 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,779 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,909 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $794 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,964 | CurrentTaxYearAmt |
| Total | $80,494 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $99,978,187 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,725,515 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $96,166,895 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,826,153 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $53,597,219 | CurrentTaxYearAmt |
| Total | $408,293,969 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99980 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $60,000 | OtherCostOrOtherBasisAmt |
| Book Value | $60,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $290,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $150,438 | DepreciationAmt |
| Book Value | $139,562 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,432,474 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,095,564 | DepreciationAmt |
| Book Value | $336,910 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,617,731 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,041,924 | DepreciationAmt |
| Book Value | $575,807 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,112,279 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT-OF-USE ASSET FINANCING | $13,732,997 |
| RIGHT-OF-USE ASSET OPERATING | $6,001,929 |
| DEPOSITS | $5,725 |
| CONSTRUCTION IN PROGRESS | $717 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $19,741,368 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FINANCING LEASE OBLIGATION | $14,980,802 |
| OPERATING LEASE OBLIGATION | $6,084,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $21,065,690 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $48,609,069 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $48,609,069 | RevenueSubtotalAmt |
| Other Revenues Not Included | $4,988,150 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,988,150 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $53,597,219 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $49,988,568 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $49,988,568 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,901,763 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,901,763 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,890,331 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | IHDS CONTRIBUTION REVENUE 4,988,150 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | IHDS CONTRIBUTION EXPENSE 5,901,763 |
| SCHEDULE D, PAGE 4, PART XIII | THE ORGANIZATION IS A NONPROFIT CORPORATION AS DESCRIBED IN IRC 501(C)(3) AND IS A SUPPORTED ORGANIZATION OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). CHSI IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC 501(C)(3), AS THE SUPPORTING ORGANIZATION OF THE IHDS. SEE SCHEDULE R FOR A LISTING OF THE OTHER TAX-EXEMPT MEMBERS OF THE CHSI IHDS. THE ORGANIZATION MAY MAKE CONTRIBUTIONS TO, OR RECEIVE CONTRIBUTIONS FROM, CHSI OR OTHER SUPPORTED ORGANIZATIONS OF THE IHDS ANNUALLY TO FURTHER SUPPORT THE TAX-EXEMPT PURPOSE OF THE IHDS. CONTRIBUTIONS MAY CONSIST OF CASH OR TRANSFERS OF OWNERSHIP INTERESTS OF WHOLLY-OWNED DISREGARDED ENTITIES. OWNERSHIP INTERESTS TRANSFERRED TO ANOTHER IHDS SUPPORTING ORGANIZATION ARE MADE AT NET BOOK VALUE. TRANSFERS OF OWNERSHIP INTERESTS OCCUR TO BETTER ALIGN THE OPERATIONS OF THE SUPPORTING ORGANIZATIONS IN FURTHERANCE OF THE IHDS TAX-EXEMPT PURPOSE. CONTRIBUTIONS TO/FROM CHSI AND OTHER MEMBERS OF THE IHDS ARE REPORTED AS EQUITY TRANSFERS FOR FINANCIAL REPORTING PURPOSES UNDER U.S. GAAP (ASC 954 -220-45-2). FORM 990 REQUIRES THESE CONTRIBUTIONS RECEIVED TO BE RECOGNIZED AS CONTRIBUTION REVENUE ON PART VIII, AND INCLUDED ON SCHEDULE B, WHILE CONTRIBUTIONS DISBURSED ARE TO BE RECOGNIZED AS EXPENSE ON PART IX, AND INCLUDED ON SCHEDULE I. AS A RESULT, DURING FISCAL YEAR ENDED JUNE 30, 2024 THE ORGANIZATION REPORTED 4,988,150 IN CONTRIBUTION REVENUE FROM MEMBERS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS REVENUE IN THE AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION ALSO REPORTED 5,901,763 IN CONTRIBUTION EXPENSE FOR AMOUNTS CONTRIBUTED TO OTHER MEMBERS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS EXPENSE IN THE AUDITED FINANCIAL STATEMENTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEALTH SCHOLARSHIPS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1005 BOULDER DRIVE | AddressLine1Txt |
| City | GRAY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 581805305 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Non Cash Assistance | $5,901,763 | NonCashAssistanceAmt |
| Valuation Method Used | NBV | ValuationMethodUsedDesc |
| Non Cash Assistance | OWNERSHIP INT | NonCashAssistanceDesc |
| Purpose Of Grant | IHDS CONTRIBUTION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | SEE SCHEDULE D, PART XIII | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|---|---|
| RALPH WARNOCK | ||||||||
| DIRECTOR | $297,935 | $18,699 | $18,856 | $335,490 | ||||
| KIMBERLY SHEFFIELD | ||||||||
| PRESIDENT | $292,025 | $13,282 | $22,086 | $327,393 | ||||
| TERESA W MOODY | ||||||||
| SECRETARY | $206,686 | $12,101 | $20,842 | $239,629 | ||||
| STEVEN METHENEY | ||||||||
| ADMINISTRATOR | $148,665 | $6,188 | $19,929 | $174,782 | ||||
| MICHAEL BARRY | ||||||||
| ADMINISTRATOR | $146,365 | $5,985 | $15,802 | $168,152 | ||||
| KAREN MCMICHAEL | ||||||||
| ADMINISTRATOR | $145,233 | $5,985 | $16,351 | $167,569 | ||||
| CHRISTINE ALLEN | ||||||||
| DIR OF NURSING | $134,097 | $4,690 | $17,112 | $155,899 | ||||
| GLENDA NEITO | ||||||||
| DIR OF NURSING | $130,456 | $5,296 | $14,585 | $150,337 | ||||
| PAUL A CABLE | ||||||||
| DIRECTOR | $24,000 | $24,000 | ||||||
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO LEASE AND OWN SKILLED CARE, INTERMEDIATE CARE, AND OTHER HEALTHCARE RELATED FACILITIES; CONSISTENT WITH THE POLICIES PREVIOUSLY ADOPTED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC. (CHSI). CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS A SOLE MEMBER, COMMUNITY HEALTH SYSTEMS, INC., A NONPROFIT GEORGIA CORPORATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | UNDER THE ORGANIZATION'S BYLAWS, WHILE IT IS THE SOLE MEMBER OF THE ORGANIZATION, COMMUNITY HEALTH SYSTEMS, INC., AS A TYPE I SECTION 509(A)(3) AND SECTION 501(C)(3) SUPPORTING ORGANIZATION, HAS THE SOLE RIGHT TO ELECT, REPLACE AND TO REMOVE THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND SHALL ENSURE THAT AT ALL TIMES, A MAJORITY OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND SHALL ENSURE THAT AT ALL TIMES, A MAJORITY OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS SHALL BE COMPOSED OF PERSONS WHO ARE CONCURRENTLY SERVING AS MEMBERS OF THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 FOR HEALTH SYSTEMS FACILITIES, INC. IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. UPON COMPLETION, THE INDEPENDENT ACCOUNTING FIRM PROVIDES A DRAFT OF THE FORM 990 TO THE AUDIT COMMITTEE OF THE ORGANIZATION FOR ITS REVIEW. ALLOWING ADEQUATE TIME FOR REVIEW, THE INDEPENDENT ACCOUNTING FIRM SUBSEQUENTLY MEETS WITH THE AUDIT COMMITTEE OF THE ORGANIZATION TO REVIEW AND DISCUSS THE DRAFT FORM 990. FOLLOWING THE AUDIT COMMITTEE'S REVIEW, DISCUSSION AND APPROVAL OF THE DRAFT FORM 990, THE AUDIT COMMITTEE THEN PROVIDES THE DRAFT FORM 990 TO THE ORGANIZATION'S BOARD OF DIRECTORS WITH A RECOMMENDATION TO REVIEW AND APPROVE THE FORM 990. SUBSEQUENT TO RECEIPT OF THE DRAFT FORM 990, A MEETING OF THE ORGANIZATION'S BOARD OF DIRECTORS IS HELD TO DISCUSS THE RECOMMENDATION FROM ITS AUDIT COMMITTEE AND TO ASK QUESTIONS OF THE INDEPENDENT ACCOUNTING FIRM AND THE ORGANIZATION'S MANAGEMENT. FOLLOWING REVIEW AND DISCUSSION, THE BOARD THEN APPROVES THE FORM 990 TO BE FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | COMPLIANCE WITH THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY IS EFFECTUATED BY, AT A MINIMUM, THE BOARD OF DIRECTOR'S ANNUAL REVIEW OF CONFLICT DISCLOSURE STATEMENTS PROVIDED BY THE ORGANIZATION'S DIRECTORS AND OFFICERS. ALSO, THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW CONFLICT DISCLOSURE STATEMENTS PRIOR TO TAKING ACTION ON PROPOSED TRANSACTIONS AND CONTRACTUAL ARRANGEMENTS. THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY PROVIDES THE PROCEDURE FOR WHICH INTERESTED PERSONS ARE EVALUATED TO DETERMINE IF A CONFLICT EXISTS. IF IT IS DETERMINED THAT A BOARD MEMBER HAS A CONFLICT OF INTEREST, THEN SUCH BOARD MEMBERS ARE NOT ALLOWED TO PARTICIPATE IN DELIBERATIONS ON THE SPECIFIC MATTER AND IS EXCUSED FROM, AND NOT ALLOWED TO PARTICIPATE IN, ANY BOARD VOTE ON THE MATTER. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION REGULARLY AND CONSISTENTLY COMPLIES WITH THE COMPENSATION APPROVAL PROCESS, AS DEFINED BY ITS CONFLICTS OF INTEREST POLICY, THROUGH A COMPREHENSIVE ENGAGEMENT CONDUCTED BY ITS COMPENSATION COMMITTEE. A THIRD-PARTY COMPENSATION CONSULTANT IS ENGAGED TO GATHER COMPARABILITY DATA FOR THE ORGANIZATION'S SENIOR MANAGEMENT AND ITS KEY OR HIGHLY COMPENSATED EMPLOYEES. FOLLOWING COMPLETION OF THE ENGAGEMENT, THE THIRD-PARTY CONSULTANT ISSUES A WRITTEN REPORT REFLECTING ITS OPINION CONCERNING WHETHER THE ORGANIZATION'S PROPOSED COMPENSATION ARRANGEMENTS CONSTITUTE REASONABLE COMPENSATION UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. UPON RECEIPT AND REVIEW OF THE CONSULTANT'S WRITTEN REPORT AND SUPPORTING MATERIALS, THE ORGANIZATION'S COMPENSATION COMMITTEE THEN PROVIDES ALL SUCH MATERIALS ALONG WITH RECOMMENDATIONS TO ITS BOARD OF DIRECTORS FOR CONSIDERATION. SUBSEQUENTLY, THE BOARD OF DIRECTORS HOLDS A MEETING TO REVIEW THE MATERIALS AND RECOMMENDATIONS FROM ITS COMPENSATION COMMITTEE AT WHICH TIME THE BOARD WILL VOTE ON THE REASONABLENESS OF COMPENSATION FOR EACH INDIVIDUAL INCLUDED IN THE COMPENSATION ENGAGEMENT. IF ANY DISQUALIFIED OR OTHERWISE CONFLICTED BOARD MEMBERS ARE PRESENT AT THE MEETING, THEY DO NOT PARTICIPATE IN THE DELIBERATIONS AND ARE EXCUSED FROM VOTING ON SUCH MATTERS. THE COMPENSATION APPROVAL PROCESS IS CARRIED OUT BY THE ORGANIZATION'S BOARD OF DIRECTORS IN A MANNER DESIGNED TO SATISFY ALL THREE OF THE REQUIREMENTS NECESSARY TO ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO COMPENSATION ARRANGEMENTS FOR DISQUALIFIED PERSONS UNDER SECTION 53.4958-6 OF THE INTERNAL REVENUE CODE. AS PART OF THE PROCESS, THE ORGANIZATION'S BOARD OF DIRECTORS RETAINS THIRD-PARTY LEGAL COUNSEL TO FURTHER ADVISE THE BOARD ON THE REBUTTABLE PRESUMPTION PROCESS AND TO PROVIDE THE BOARD WITH A LEGAL OPINION REGARDING THE SAME. THE FINAL STEP IN THE PROCESS IS PREPARATION OF DOCUMENTATION REQUIRED TO ESTABLISH THE REBUTTABLE PRESUMPTION UTILIZING THE REBUTTABLE PRESUMPTION CHECKLIST ISSUED BY THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE ORGANIZATION REGULARLY AND CONSISTENTLY COMPLIES WITH THE COMPENSATION APPROVAL PROCESS, AS DEFINED BY ITS CONFLICTS OF INTEREST POLICY, THROUGH A COMPREHENSIVE ENGAGEMENT CONDUCTED BY ITS COMPENSATION COMMITTEE. A THIRD-PARTY COMPENSATION CONSULTANT IS ENGAGED TO GATHER COMPARABILITY DATA FOR THE ORGANIZATION'S SENIOR MANAGEMENT AND ITS KEY OR HIGHLY COMPENSATED EMPLOYEES. FOLLOWING COMPLETION OF THE ENGAGEMENT, THE THIRD-PARTY CONSULTANT ISSUES A WRITTEN REPORT REFLECTING ITS OPINION CONCERNING WHETHER THE ORGANIZATION'S PROPOSED COMPENSATION ARRANGEMENTS CONSTITUTE REASONABLE COMPENSATION UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. UPON RECEIPT AND REVIEW OF THE CONSULTANT'S WRITTEN REPORT AND SUPPORTING MATERIALS, THE ORGANIZATION'S COMPENSATION COMMITTEE THEN PROVIDES ALL SUCH MATERIALS ALONG WITH RECOMMENDATIONS TO ITS BOARD OF DIRECTORS FOR CONSIDERATION. SUBSEQUENTLY, THE BOARD OF DIRECTORS HOLDS A MEETING TO REVIEW THE MATERIALS AND RECOMMENDATIONS FROM ITS COMPENSATION COMMITTEE AT WHICH TIME THE BOARD WILL VOTE ON THE REASONABLENESS OF COMPENSATION FOR EACH INDIVIDUAL INCLUDED IN THE COMPENSATION ENGAGEMENT. IF ANY DISQUALIFIED OR OTHERWISE CONFLICTED BOARD MEMBERS ARE PRESENT AT THE MEETING, THEY DO NOT PARTICIPATE IN THE DELIBERATIONS AND ARE EXCUSED FROM VOTING ON SUCH MATTERS. THE COMPENSATION APPROVAL PROCESS IS CARRIED OUT BY THE ORGANIZATION'S BOARD OF DIRECTORS IN A MANNER DESIGNED TO SATISFY ALL THREE OF THE REQUIREMENTS NECESSARY TO ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO COMPENSATION ARRANGEMENTS FOR DISQUALIFIED PERSONS UNDER SECTION 53.4958-6 OF THE INTERNAL REVENUE CODE. AS PART OF THE PROCESS, THE ORGANIZATION'S BOARD OF DIRECTORS RETAINS THIRD-PARTY LEGAL COUNSEL TO FURTHER ADVISE THE BOARD ON THE REBUTTABLE PRESUMPTION PROCESS AND TO PROVIDE THE BOARD WITH A LEGAL OPINION REGARDING THE SAME. THE FINAL STEP IN THE PROCESS IS PREPARATION OF DOCUMENTATION REQUIRED TO ESTABLISH THE REBUTTABLE PRESUMPTION UTILIZING THE REBUTTABLE PRESUMPTION CHECKLIST ISSUED BY THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST IN ACCORDANCE WITH THE SECTION 6104(D) DISCLOSURE REQUIREMENTS. |
| FORM 990, PART VIII | PART VIII, LINE 1E GOVERNMENT GRANTS/CONTRIBUTIONS THE CARES ACT ESTABLISHED THE EMPLOYEE RETENTION CREDIT (AMENDED BY THE TAXPAYER CERTAINTY AND DISASTER TAX RELIEF ACT OF 2020, ENACTED DECEMBER 27, 2020), WHICH PROVIDES A REFUNDABLE PAYROLL TAX CREDIT TO ENTITIES THAT WERE SUBJECT TO FULL OR PARTIAL COVID-19 SHUTDOWNS OR WHOSE GROSS RECEIPTS DECLINED BY A SPECIFIED PERCENTAGE WHEN COMPARED TO THE SAME QUARTER IN THE PRIOR YEAR. THE ERC, WHICH COVERS A CAPPED AMOUNT OF WAGES AND HEALTH CARE BENEFIT EXPENSES PER EMPLOYEE, MAY NOT BE CLAIMED FOR WAGES PAID WITH THE PROCEEDS OF A PPP LOAN THAT HAVE BEEN FORGIVEN. THE ORGANIZATION DID NOT RECEIVE ANY PPP FUNDING. THE ORGANIZATION HAS SUBMITTED PAYROLL TAX FILINGS FOR CERTAIN ELIGIBLE QUARTERS AS OF JUNE 30, 2024. THE ORGANIZATION'S POLICY IS TO ACCOUNT FOR ANY TAX CREDITS RECEIVED THROUGH THE ERC PROGRAM IN ACCORDANCE WITH ASC 958-605 AS A CONDITIONAL CONTRIBUTION. UNDER ASC 958-605, CONDITIONAL CONTRIBUTION ACCOUNTING HAS CERTAIN BARRIERS WHICH MUST BE OVERCOME BEFORE THE CONDITIONAL CONTRIBUTION IS RECOGNIZED AS REVENUE. ALTHOUGH THE ORGANIZATION HAS MADE CERTAIN AMENDED PAYROLL TAX FILINGS, THE ORGANIZATION HAS TAKEN THE POSITION THAT THE FINAL BARRIER TO REVENUE RECOGNITION OF THE CONDITIONAL CONTRIBUTIONS IS THE ACTUAL RECEIPT OF THE TAX CREDITS IN CASH. THE ORGANIZATION RECEIVED 577,752 FROM THE ERC PROGRAM DURING THE YEAR ENDED JUNE 30, 2024. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | End Of Year AssetsEndOfYearAssetsAmt |
|---|---|---|---|---|---|---|---|---|---|
| BRENTWOOD TERRACE HC LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370897 | HEALTHCARE | GA | $48,261 | NA | |
| CHERRY BLOSSOM HC LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370797 | HEALTHCARE | GA | $61,074,254 | NA | $1,415,037 |
| FOUR COUNTY HEALTH CARE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370812 | HEALTHCARE | GA | $6,132,642 | NA | $10,459,020 |
| GOLDEN AGE OAK VIEW HOME LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370783 | HEALTHCARE | GA | $7,069,689 | NA | $6,848,905 |
| HERITAGE INN - BARNESVILLE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370690 | HEALTHCARE | GA | $8,364,897 | NA | $11,588,355 |
| HERITAGE INN - SANDERSVILLE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370701 | HEALTHCARE | GA | $5,375,484 | NA | $4,721,819 |
| LILLIAN G CARTER NC LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 522370709 | HEALTHCARE | GA | $15,090 | NA | |
| OCONEE HEALTH CARE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 200000553 | HEALTHCARE | GA | $122,982 | NA | |
| TAYLOR COUNTY HEALTH CARE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 200000559 | HEALTHCARE | GA | $5,967,225 | NA | $9,956,098 |
| GLASCOCK COUNTY HEATLH CARE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 261272595 | HEALTHCARE | GA | $1,758,202 | NA | |
| WARE COUNTY HEALTH CARE LLC | |||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 261272561 | HEALTHCARE | GA | $5,947,326 | NA | $3,174,979 |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| COMMUNITY HEALTH SYSTEMS INC | ||||||||||
| PO BOX 1037 | MACON | GA | 31202 | 743083593 | PART VII | GA | 501C3 | 12A | NA | false |
| CLINICAL SERVICES INC | ||||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 571157115 | PART VII | GA | 501C3 | 10 | CHSI | false |
| COMMUNITY HEALTH FOUNDATION INC | ||||||||||
| 110 STONE BROOKE DRIVE | GRAY | GA | 31032 | 571157153 | PART VII | GA | 501C3 | 10 | CHSI | false |
| COMMUNITY REHABILITATION SERVICES | ||||||||||
| 110 STONE BROOKE DRIVE | GRAY | GA | 31032 | 203253779 | PART VII | GA | 501C3 | 10 | CHSI | false |
| HEALTH SCHOLARSHIPS INC | ||||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 581805305 | PART VII | GA | 501C3 | 10 | CHSI | false |
| HEALTH SYSTEMS REAL ESTATE INC | ||||||||||
| 110 STONE BROOKE DRIVE | GRAY | GA | 31032 | 432007488 | PART VII | GA | 501C3 | 10 | CHSI | false |
| HOME & COMMUNITY SERVICES INC | ||||||||||
| 110 STONE BROOKE DRIVE | GRAY | GA | 31032 | 432007492 | PART VII | GA | 501C3 | 10 | CHSI | false |
| COMMUNITY ANCILLARY SERVICES INC | ||||||||||
| 110 STONE BROOKE DRIVE | GRAY | GA | 31032 | 432007496 | PART VII | GA | 501C3 | 10 | CHSI | false |
| PIEDMONT REGIONAL HEALTH INC | ||||||||||
| 1005 BOULDER DRIVE | GRAY | GA | 31032 | 432007498 | PART VII | GA | 501C3 | 10 | CHSI | false |
| STEWARD HEALTH SERVICES INC | ||||||||||
| 110 STONE BROOKE DRIVE | GRAY | GA | 31032 | 432007486 | PART VII | GA | 501C3 | 10 | CHSI | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY HEALTH VENTURES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4875 RIVERSIDE DRIVE SUITE 105 | AddressLine1Txt |
| City | MACON | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31210 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201392241 | EIN |
| Primary Activities | RISK MGMT. | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CLINICAL SERVICES INC | ||
| M | $3,396,068 | FMV |
| COMMUNITY REHABILITATION SERV INC | ||
| M | $1,201,544 | FMV |
| COMMUNITY ANCILLARY SERV INC | ||
| M | $3,346,125 | FMV |
| HOME & COMMUNITY SERVICES INC | ||
| J | $2,182,000 | FMV |
| COMMUNITY HEALTH SYSTEMS INC | ||
| C | $4,988,150 | FMV |
| HEALTH SCHOLARSHIPS INC | ||
| B | $5,901,763 | NBV |
| COMMUNITY HEALTH VENTURES INC | ||
| M | $943,809 | FMV |