2023-10-12T08:08:07-04:00 2022-11-30 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2021-12-01 582413173 LIBERTY REGIONAL MEDICAL CENTER INC LIBE 9123699438 PO BOX 919 HINESVILLE GA 313100919 DEREK ROZIER CFO 9123699426 2023-10-04 true DEREK ROZIER 999009999 WILLIAM EDWARD PHILLIPS P00451499 2298837878 2023-10-12 2021 2023-04-26 12:10:37Z TAMERA MIMS P O BOX 919 HINESVILLE GA 313100919 20237 false X N/A X 1998 GA FINANCIAL SUPPORT OF AN ACUTE-CARE AUTHORITY HOSPITAL (THE HOSPITAL AUTHORITY OF LIBERTY COUNTY, GEORGIA), PRIMARILY THROUGH FUNDRAISING ACTIVITIES. 7 7 0 5 0 14585 8824 1292945 0 0 11413 1307530 20237 0 0 1161933 0 0 0 234415 15530 1396348 15530 -88818 4707 65773 680695 43787 641014 21986 39681 X FINANCIAL SUPPORT OF AN ACUTE-CARE AUTHORITY HOSPITAL (THE HOSPITAL AUTHORITY OF LIBERTY COUNTY, GEORGIA), PRIMARILY THROUGH FUNDRAISING ACTIVITIES. true true 13205 LIBERTY REGIONAL MEDICAL CENTER, INC. SUPPORTS THE HOSPITAL AUTHORITY OF LIBERTY COUNTY DBA LIBERTY REGIONAL MEDICAL CENTER, AN AUTHORITY HOSPITAL, IN ITS PURSUIT TO PROVIDE HEALTHCARE TO THE RESIDENTS OF LIBERTY COUNTY, REGARDLESS OF ABILITY TO PAY FOR SERVICES. DISBURSEMENTS MADE TO LIBERTY REGIONAL MEDICAL CENTER, INC. ARE GENERALLY FOR FACILITY IMPROVEMENTS AND EQUIPMENT USED TO CARRY OUT THE HOSPITAL'S EXEMPT PURPOSE. 13205 true false false false false false false false false false false false true false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 7 7 false false false false false false true true true false false true true true true true true false false false GA X X DEREK ROZIER 9123699427 PO BOX 919 HINESVILLE GA 313100919 TAMERA MIMS CEO 1.00 40.00 X 0 261283 36043 DEREK ROZIER CFO 1.00 40.00 X 0 170796 36145 HENRY TAYLOR II DPM TRUSTEE 1.00 X 0 0 0 STEPHANIE B OSTEEN TRUSTEE 1.00 X 0 0 0 DAISY PRAY TRUSTEE 1.00 X 0 0 0 JAMES E ROGERS CHAIRMAN 1.00 X X 0 0 0 KIM RYON TRUSTEE 1.00 X 0 0 0 REGINALD L PIERCE SR VICE-CHAIRMA 1.00 X X 0 0 0 STEVE WELBORN SECRETARY/TR 1.00 X X 0 0 0 432079 72188 false true false 8824 8824 JOINT VENTURE BOOK EQUITY 621990 11413 11413 11413 20237 11413 X 2700 2700 2325 2325 10505 10505 15530 13205 2325 0 241 53681 405195 275500 11851 65773 680695 43787 641014 43787 641014 X 21986 39681 21986 39681 65773 680695 X 4707 12988 X false true X true false X X 1 HOSP AUTH OF LIBERTY CO DBA LIBERTY REGIONAL MED CTR 586025016 6 true 275500 0 1 275500 0 true false false false false false false false false false false false false false false true INVESTMENT IN SJC ONCOLOGY 275500 C 275500 DUE TO RELATED PARTIES 641014 641014 X SCHEDULE D, PAGE 3, PART X THE AUTHORITY IS A GOVERNMENTAL ENTITY AND IS EXEMPT FROM INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN CONSIDERED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION APPLIES ACCOUNTING POLICIES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY THE RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, THE FOUNDATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING BALANCE SHEET FOR UNRECOGNIZED INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF NOVEMBER 30, 2022 AND 2021. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. false false false false false false false false false TAMERA MIMS CEO 236880 24403 15991 20052 297326 DEREK ROZIER CFO 157143 13653 20105 16040 206941 SCHEDULE J, PAGE 1, PART I, LINE 3 NONE OF THE INDIVIDUAL BOARD MEMBERS OR OFFICERS ARE COMPENSATED BY THE FILING ORGANIZATION. THE FILING ORGANIZATION, INSTEAD, RELIES ON THE METHODS USED BY THE SUPPORTED OGANIZATION, THE HOSPITAL AUTHORITY OF LIBERTY COUNTY DBA LIBERY REGIONAL MEDICAL CENTER, (AUTHORITY), TO ESTABLISH COMPENSATION OF THE CEO AND EXECUTIVE OFFICERS. COMPENSATION DETERMINATION BY THE AUTHORITY INCLUDES INDEPENDENT COMPENSATION SURVEYS, WRITTEN EMPLOYMENT CONTRACTS, AND BOARD APPROVAL. THESE METHODS ARE WELL DOCUMENTED. FORM 990, PAGE 2, PART III, LINE 2 THE FOUNDATION INVESTED IN A MEDICAL ONCOLOGY JOINT VENTURE WITH AN UNRELATED TAX-EXEMPT HEALTHCARE SYSTEM TO FORM A COLLABORATIVE ARRANGEMENT TO ENSURE ACCESS TO MEDICAL ONCOLOGY SERVICES FOR THE LIBERTY COUNTY COMMUNITY, AND IN SUPPORT OF THE HOSPITAL AUTHORITY OF LIBERTY COUNTY. FORM 990, PAGE 2, PART III, LINE 3 THE EMERGENCY MEDICAL SERVICE WAS TRANFERRED TO LIBERTY COUNTY IN THE LAST QUARTER OF 2021. FINAL ADJUSTMENTS TO SETTLE THE TRANSFER OCCURRED IN THIS FISCAL YEAR. FORM 990, PART VI THE AUTHORITY BOARD MEMBERS ALSO SERVE AS THE GOVERNING BOARD FOR THE FILING ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7B ANY AMENDMENTS OR REVISIONS TO THE ARTICLES OF INCORPORATION OR BYLAWS ARE SUBJECT TO THE WRITTEN APPROVAL OF THE HOSPITAL AUTHORITY OF LIBERTY COUNTY, THE SUPPORTED ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B FINAL FORM 990 IS PROVIDED TO BOARD DURING ITS REGULARLY SCHEDULED MEETING PRIOR TO FILING TO ALLOW THE BOARD AN OPPORTUNITY FOR REVIEW BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE. MANAGEMENT REVIEWS THE RETURN FOR ACCURACY AND COMPLETENESS IN THE FINANCIAL AND NARRATIVE DETAILS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST FORMS ARE SIGNED ANNUALLY BY ALL AUTHORITY BOARD MEMBERS. THE AUTHORITY AND FILING ORGANIZATION HAVE THE SAME GOVERNING BODY. ANY DETERMINATION AS TO WHETHER A CONFLICT EXISTS IS THE RESPONSIBIITY OF THE REMAINING BOARD MEMBERS AND THE CONFLICTED INDIVIDUAL IS DISMISSED FROM THE DISCUSSIONS AND VOTES ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 19 THE FILING ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO ANY MEMBER OF THE PUBLIC WHO MAKES THEIR REQUEST AT THE ADMINISTRATIVE OFFICE. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES 2,700 0 0 FORM 990, PART XI, LINE 9 PERMANENT EQUITY TRANSFER 12,988 HOSP AUTH LIBERTY REGIONAL MED CTR PO BOX 919 HINESVILLE GA 313100919 586025016 HEALTHCARE GA 509A1 6 NA false false false false false true false false false false false false true false true true true false false false