2022-05-13T07:18:11-05:00 2021-06-30 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2020-07-01 474393589 EFFINGHAM HOSPITAL INC EFFI 9127540142 459 HWY 119 S SPRINGFIELD GA 313293021 DR FRAN WITT DNPMBALNHARN PRESIDENT & CEO 9127540142 2022-05-10 true FRANCINE WITT 999009999 JACQUELINE G ATKINS P00861721 2298837878 2022-05-13 2020 2022-09-23 18:48:47Z EFFINGHAM HEALTH SYSTEM DR FRAN WITT DNPMBALNHARN 459 HWY 119 S SPRINGFIELD GA 313293021 67359731 false X WWW.EFFINGHAMHEALTH.ORG/ X 2009 GA TO PROVIDE EVERY PATIENT AN EXPERIENCE OF COMPASSION, QUALITY CARE, AND SERVICE EXCELLENCE AT ITS HIGHEST LEVEL OF CUSTOMER EXPECTATION. 5 5 629 30 0 10042831 9128433 57225678 56763024 19099 612185 260799 856089 67548407 67359731 72900 93520 0 27636100 29451949 0 0 40963924 41173573 68672924 70719042 -1124517 -3359311 62871413 55429564 44809182 43366239 18062231 12063325 TO PROVIDE EVERY PATIENT AN EXPERIENCE OF COMPASSION, QUALITY CARE, AND SERVICE EXCELLENCE AT ITS HIGHEST LEVEL OF CUSTOMER EXPECTATION. false false 55839392 93520 57619113 EFFINGHAM HOSPITAL, INC. 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A PORTION OF THOSE DUES IS ALLOCATED TO LOBBYING ACTIVITIES IN WHICH THOSE ORGANIZATIONS PARTICIPATE. 4216924 491222 4708146 3725701 491222 1 4216924 3234478 491222 1 3725701 2745745 489376 1 644 3234478 2745743 2 2745745 1.00000 false false 619242 619242 28544161 14133345 14410816 2890114 1341632 1548482 28012595 22268980 5743615 6285862 6285862 28608017 THIRD PARTY SETTLEMENTS 2660163 2660163 X 65768034 60280 -1651977 -1591697 67359731 67359731 69067065 69067065 1651977 1651977 70719042 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS MUST BE USED FOR A PARTICULAR PURPOSE, AS SPECIFIED BY CREDITORS, GRANTORS, OR CONTRIBUTORS EXTERNAL TO THE HOSPITAL AND INCLUDE AMOUNTS DEPOSITED WITH TRUSTEES AS REQUIRED BY REVENUE BOND INDENTURES. SCHEDULE D, PAGE 3, PART X THE AUTHORITY IS A GOVERNMENTAL ENTITY AND IS EXEMPT FROM INCOME TAXES. EFFINGHAM HOSPITAL, INC. IS A NOT-FOR-PROFIT CORPORATION THAT HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE HOSPITAL 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 HOSPITAL 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 JUNE 30, 2021 AND 2020 OR FOR THE YEARS THEN ENDED. THE HOSPITAL'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. SCHEDULE D, PAGE 4, PART XI, LINE 2D INTEREST EXPENSE -1,651,977 SCHEDULE D, PAGE 4, PART XII, LINE 4B INTEREST EXPENSE 1,651,977 true true X true X 1.650000000000 false true true false false 1800661 1800661 0.02550 5593359 4403129 1190230 0.01680 7394020 4403129 2990891 0.04230 8711 8711 0.00010 8711 8711 0.00010 7402731 4403129 2999602 0.04240 true 15544233 11147262 10942988 204274 X true true 1 1 EFFINGHAM HOSPITAL INC 459 HWY 119 S SPRINGFIELD GA 313293021 EFFINGHAMHEALTH.ORG 051-236 X X X X SNF, SWB, RHC EFFINGHAM HOSPITAL INC 1 false false true X X X X X X X X 19 true false false true X EFFINGHAMHEALTH.ORG X true 19 true HTTPS://WWW.EFFINGHAMHEALTH.ORG false false true X 165.000000000000 X true true X X X true X EFFINGHAMHEALTH.ORG X EFFINGHAMHEALTH.ORG X EFFINGHAMHEALTH.ORG X X X true X false X X X X true X false false FACILITY 1, EFFINGHAM HOSPITAL, INC. - PART V, LINE 3E THE PRIORITIZATION OF SIGNIFICANT COMMUNITY HEALTH NEEDS IS IDENTIFIED AND THE METHODOLOGY FOR PRIORITIZING EACH NEED IS DESCRIBED ON PAGE 62 OF THE 2019 CHNA. FACILITY 1, EFFINGHAM HOSPITAL, INC. - PART V, LINE 5 THE PROJECT TEAM WORKED WITH HOSPITAL LEADERSHIP AND THE COMMUNITY ADVISORY BOARD (CAB) TO RECRUIT COMMUNITY MEMBERS FOR FIVE FOCUS GROUPS, WITH AN AVERAGE OF SEVEN PARTICIPANTS IN EACH FOCUS GROUP. FIVE KEY INFORMANT INTERVIEWS WERE ALSO CONDUCTED WITH REPRESENTATIVES OF COMMUNITY-BASED ORGANIZATIONS. IN ADDITION TO THE FOCUS GROUPS, A COMMUNITY SURVEY WAS ADMINISTERED AIMED AT ASSESSING LOCAL HEALTH CARE ACCESS AND NEEDS OF THE PEOPLE RESIDING IN THE SERVICE AREA OF EFFINGHAM HEALTH SYSTEM (EHS). THE COMMUNITY SURVEY WAS DISSEMINATED TO RESIDENTS OF THE HOSPITALS PRIMARY SERVICE AREA WITH THE HELP OF HOSPITAL LEADERSHIP AND THE COMMUNITY ADVISORY BOARD (CAB). AN ONLINE VERSION OF THE SURVEY WAS ALSO MADE AVAILABLE TO POTENTIAL RESPONDENTS VIA THE HOSPITALS WEBSITE AND THE WEBSITES AND SOCIAL MEDIA PAGES OF OTHER COMMUNITY ORGANIZATIONS, SUCH AS THE SCHOOL SYSTEM. FACILITY 1, EFFINGHAM HOSPITAL, INC. - PART V, LINE 11 SEE PAGES 62-67 OF THE 2019 CHNA FOR A DISCUSSION ON HOW THE ORGANIZATION IS ADDRESSING THE SIGNIFICANT HEALTH NEEDS IDENTIFIED IN THE CHNA. 6 EFFINGHAM EXTENDED CARE FACILITY 459 HIGHWAY 119 SOUTH SPRINGFIELD GA 313290386 SKILLED NURSING FACILITY EFM AT TWENTY ONE 1451 HIGHWAY 21 SPRINGFIELD GA 31329 RURAL HEALTH CLINIC EFM AT GOSHEN 100 GOSHEN ROAD RINCON GA 31326 RURAL HEALTH CLINIC EFM AT GUYTON 3 HIDDEN CREEK DRIVE GUYTON GA 31312 RURAL HEALTH CLINIC EFM AT RINCON 800 TOWNE PARK DRIVE SUITE 100 RINCON GA 31326 RURAL HEALTH CLINIC EFFINGHAM HOSPITAL SWING BEDS 459 HIGHWAY 119 SOUTH SPRINGFIELD GA 313290386 SWING BED SNF SCHEDULE H, PART I, LINE 7 COSTS FOR PART I, LINE 7A AND 7B WERE CALCULATED USING THE RCC FROM WORKSHEET 2 IN THE IRS INSTRUCTIONS FOR SCHEDULE H. OTHER COSTS WERE OBTAINED FROM THE ORGANIZATION'S ACCOUNTING RECORDS. SCHEDULE H, PART III, LINE 2 AMOUNTS INCLUDED ON PART III LINE 2 REPRESENT THE AMOUNT OF CHARGES CONSIDERED UNCOLLECTIBLE AFTER REASONABLE ATTEMPTS TO COLLECT, AND WRITTEN OFF TO BAD DEBT EXPENSE. SCHEDULE H, PART III, LINE 4 THE AUTHORITY PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED ON AN EVALUATION OF THE OVERALL COLLECTABILITY OF THE ACCOUNTS RECEIVABLE. AS ACCOUNTS ARE KNOWN TO BE UNCOLLECTIBLE, THE ACCOUNTS ARE CHARGED AGAINST THE ALLOWANCE. SCHEDULE H, PART III, LINE 8 MEDICARE ALLOWABLE COSTS ARE COMPUTED IN ACCORDANCE WITH COST REPORTING METHODOLOGIES UTILIZED ON THE MEDICARE COST REPORT AND IN ACCORDANCE WITH RELATED REGULATIONS. INDIRECT COSTS ARE ALLOCATED TO DIRECT SERVICE AREAS USING THE MOST APPROPRIATE STATISTICAL BASIS. SCHEDULE H, PART III, LINE 9B THE ORGANIZATION WRITES OFF PATIENT ACCOUNTS RECEIVABLE BALANCES FOR PATIENTS QUALIFYING FOR FINANCIAL AID OR FINANCIAL ASSISTANCE AND DOES NOT MAKE FURTHER COLLECTION EFFORTS. SCHEDULE H, PART VI, LINE 2 EFFINGHAM HOSPITAL, INC. COMPLETED ITS FIRST COMMUNITY HEALTH NEEDS ASSESSMENT IN JUNE 2019. PRIOR TO BEGINNING OPERATIONS AS A TAX EXEMPT HOSPITAL UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE IN NOVEMBER 2016, THE EFFINGHAM COUNTY HOSPITAL AUTHORITY PARTICIPATED IN THE COMMUNITY HEALTH ASSESSMENT FOR EFFINGHAM COUNTY. ACCORDING TO THE REPORT, CANCER WAS THE NUMBER ONE HEALTH PROBLEM IN EFFINGHAM COUNTY. IN MAY 2017, EFFINGHAM HEALTH SYSTEM, IN COLLABORATION WITH A LOCAL GROUP OF PHYSICIANS, OPENED THE SUMMIT CANCER CARE CENTER, AN OUTPATIENT CANCER TREATMENT PROGRAM. THIS PROGRAM HAS MET A SIGNIFICANT COMMUNITY NEED WHILE RENDERING QUALITY CANCER CARE CLOSER TO THE PATIENT'S HOME. SCHEDULE H, PART VI, LINE 3 THE BOARD HAS CLEARLY WRITTEN INDIGENT AND FINANCIAL AID POLICIES THAT ARE AVAILABLE ON THE ORGANIZATION WEB SITE AND THROUGH THE BUSINESS OFFICE. SIGNS ARE PROMINENTLY POSTED ON THE AVAILABILITY OF FREE AND FINANCIAL AID. PATIENT EDUCATION ON THE ORGANIZATION'S INDIGENT AND FINANCIAL AID PROGRAMS ARE CONDUCTED DURING PRE-REGISTRATION, THROUGH FLOOR VISITS BY BUSINESS OFFICE REPRESENTATIVES FOR PATIENTS THAT STRESS CONCERN IN MEETING THE FINANCIAL OBLIGATIONS FOR THEIR SERVICES, THROUGH OUR CUSTOMER SERVICE DEPARTMENT. BROCHURES ARE PROMINENTLY DISPLAYED AT EACH REGISTRATION BOOTH. THE BUSINESS OFFICE CONTINUOUSLY PROVIDES UPDATED MATERIAL TO PHYSICIAN OFFICES FOR ISSUANCE TO THEIR PATIENTS THAT HIGHLIGHT OUR FINANCIAL ASSISTANCE PROGRAM AND POLICIES. PATIENT STATEMENTS HIGHLIGHT THE ORGANIZATION'S CHARITY PROGRAM AND ENCOURAGE PATIENTS TO CALL FOR FINANCIAL ASSISTANCE. SCHEDULE H, PART VI, LINE 4 EFFINGHAM COUNTY IS NESTLED BETWEEN THE OGEECHEE AND SAVANNAH RIVERS JUST NORTH OF GEORGIA'S FIRST CITY, SAVANNAH. EFFINGHAM IS STEEPED IN TRADITION AND HERITAGE AS ONE OF GEORGIA'S ORIGINAL COUNTIES, YET WE ARE KEEPING PACE WITH THE MOST MODERN AMENITIES, SOLID PLANNING AND AN EYE ON OUR BRIGHT FUTURE. EFFINGHAM COUNTY BOASTS ONE OF THE FASTEST GROWTH RATES IN THE STATE OF GEORGIA. WITH THE INFLUX OF NEW RESIDENTS WE MAINTAIN OUR HOME TOWN ATMOSPHERE WITH ALL THE CONVENIENCES OF A RURAL SUBURB. AS OF 2017, THE POPULATION WAS 59,982. THE COUNTY SEAT IS SPRINGFIELD. EFFINGHAM COUNTY IS INCLUDED IN THE SAVANNAH METROPOLITAN AREA. OTHER FACTS FROM THE CHNA - PER CAPITA INCOME IS 25,553; 10.3% OF THE COUNTY POPULATION IS LIVING IN POVERTY; CAUCASIANS MAKE UP 78.8% OF THE POPULATION, AFRICAN AMERICAN 13.6%, OTHER RACES MAKE UP THE REMAINING PERCENTAGE; PERSONS AGED 65 YEARS AND OLDER MAKE UP 11.5%. SCHEDULE H, PART VI, LINE 5 THE ORGANIZATION AND ALL ITS VOLUNTEER BOARD ARE COMPOSED OF COMMUNITY MEMBERS WITH DIVERSE PROFESSIONAL AND COMMUNITY SERVICE BACKGROUNDS. OUR EMERGENCY DEPARTMENT HAS 24/7 PHYSICIAN COVERAGE AND IS OPEN TO ALL PERSONS, REGARDLESS OF ABILITY TO PAY. THE MEDICAL STAFF IS OPEN TO ALL QUALIFIED PHYSICIANS IN THE REGION. ANY SURPLUS OF FUNDS IS REINVESTED INTO THE OPERATIONS AND CAPITAL BUDGET OF THE ORGANIZATION. SCHEDULE H, PART VI, LINE 7 GEORGIA true EFFINGHAM HEALTH SYSTEM FOUNDATION 459 GA HIGHWAY 119 SOUTH SPRINGFIELD GA 313293021 831089020 501C3 81900 OPERATIONS 1 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION MONITORS THE USE OF FUNDS BY MEANS OF A COMMON OFFICER AND REQUIRING REPORTS FROM THE GRANTEE. false false false false false false false false false DR FRAN WITT DNPMBALNHARN PRESIDENT & CEO 459923 125560 11700 83850 15165 696198 CLAUDE SANKS III MD HOSPITALIST 384928 7500 14000 27243 433671 JOHN BENNETT MD CAO 341757 7500 9750 17966 376973 STEPHANIE REESE MD PHYSICIAN 307895 17500 8568 333963 AL ALLRED CFO 245482 39150 18166 302798 BAILEY ALFORD MD PHYSICIAN 223302 12500 7768 243570 KEVIN SHERMAN EXEC DIR H.R. 192504 18270 5019 4861 220654 MARGARET HENDLER CNO 162113 15050 8269 10542 195974 TERRY WILK CIO 181802 181802 SCHEDULE J, PART III BONUS/INCENTIVES: BONUS COMPENSATION IS AWARDED BASED ON REACHING MULTIPLE ORGANIZAIONAL AND INDIVIDUAL GOALS, ALL OF WHICH ARE EXPRESSLY CONTINGENT UPON ACHIEVING A TARGETED OPERATING BUDGET. FORM 990 ON NOVEMBER 1, 2016, PURSUANT TO A LEASE AND TRANSFER AGREEMENT, THE AUTHORITY IMPLEMENTED A REORGANIZATION PLAN TO LEASE ITS FACILITIES AND TRANSFER ITS OPERATING ASSETS, AS DEFINED IN THE AGREEMENT, TO EFFINGHAM HOSPITAL, INC., A 501(C)(3)NONPROFIT CORPORATION. EFFINGHAM HOSPITAL, INC. SHARES THE SAME BOARD OF DIRECTORS AS THE AUTHORITY. COVID IMPACT: THE OUTBREAK HAS PUT AN UNPRECEDENTED STRAIN ON THE U.S. HEALTHCARE SYSTEM, DISRUPTED OR DELAYED PRODUCTION AND DELIVERY OF MATERIALS AND PRODUCTS IN THE SUPPLY CHAIN, AND CAUSED STAFFING SHORTAGES. THE EXTENT OF THE IMPACT OF COVID-19 ON THE AUTHORITY'S OPERATIONAL AND FINANCIAL PERFORMANCE DEPENDS ON CERTAIN DEVELOPMENTS, INCLUDING THE DURATION AND SPREAD OF THE OUTBREAK, REMEDIAL ACTIONS AND STIMULUS MEASURES ADOPTED BY LOCAL AND FEDERAL GOVERNMENTS, AND IMPACT ON THE AUTHORITY'S CUSTOMERS, EMPLOYEES AND VENDORS ALL OF WHICH ARE UNCERTAIN AND CANNOT BE PREDICTED. AT THIS POINT, THE EXTENT TO WHICH COVID-19 MAY IMPACT THE AUTHORITY'S FINANCIAL POSITION OR RESULTS OF OPERATIONS IS UNCERTAIN. ON MARCH 27, 2020, THE PRESIDENT SIGNED THE CORONAVIRUS AID, RELIEF AND ECONOMIC SECURITY ACT (CARES ACT). CERTAIN PROVISIONS OF THE CARES ACT PROVIDE RELIEF FUNDS TO HOSPITALS AND OTHER HEALTHCARE PROVIDERS. THE FUNDING WILL BE USED TO SUPPORT HEALTHCARE-RELATED EXPENSES OR LOST REVENUE ATTRIBUTABLE TO COVID-19. THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES BEGAN DISTRIBUTING FUNDS ON APRIL 10, 2020 TO ELIGIBLE PROVIDERS IN AN EFFORT TO PROVIDE RELIEF TO BOTH PROVIDERS IN AREAS HEAVILY IMPACTED BY COVID-19 AND THOSE PROVIDERS WHO ARE STRUGGLING TO KEEP THEIR DOORS OPEN DUE TO HEALTHY PATIENTS DELAYING CARE AND CANCELING ENHANCEMENT ACT WAS PASSED. THIS ACT PROVIDES ADDITIONAL FUNDING TO REPLENISH AND SUPPLEMENT KEY PROGRAMS UNDER THE CARES ACT, INCLUDING FUNDS TO HEALTH CARE PROVIDERS FOR COVID-19 TESTING. GRANT AND CONTRIBUTION ADVANCE PAYMENTS ARE REPORTED AS UNEARNED REVENUE UNTIL ALL ELIGIBILITY REQUIREMENTS ARE MET. RECOGNIZED REVENUE IS REPORTED AS NONOPERATING REVENUES IN THE STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION. THE AUTHORITY RECEIVED AND RECOGNIZED 1,035,622 AND 6,072,589 IN GRANT STIMULUS FUNDING IN FISCAL YEARS 2021 AND 2020, RESPECTIVELY. CARES ACT FUNDING MAY BE SUBJECT TO AUDITS. WHILE THE AUTHORITY CURRENTLY BELIEVES ITS USE OF THE FUNDS IS IN COMPLIANCE WITH APPLICABLE TERMS AND CONDITIONS, THERE IS A POSSIBILITY PAYMENTS COULD BE RECOUPED BASED ON CHANGES IN REPORTING REQUIREMENTS OR AUDIT RESULTS. THE CARES ACT ALSO EXPANDED THE EXISTING MEDICARE ACCELERATED AND ADVANCE PAYMENT PROGRAM BY ALLOWING QUALIFYING PROVIDERS TO RECEIVE AN ADVANCED MEDICARE PAYMENT. THE ADVANCE PAYMENT WILL HAVE TO BE REPAID. RECOUPMENT BEGINS ONE YEAR AFTER THE DATE OF RECEIPT OF THE ADVANCE PAYMENT. AFTER THAT FIRST YEAR, MEDICARE WILL AUTOMATICALLY RECOUP 25 PERCENT OF MEDICARE PAYMENTS OTHERWISE OWED TO THE AUTHORITY FOR ELEVEN MONTHS. AT THE END OF THE ELEVEN-MONTH PERIOD, RECOUPMENT WILL INCREASE TO 50 PERCENT FOR ANOTHER SIX MONTHS. IF THE AUTHORITY IS UNABLE TO REPAY THE TOTAL AMOUNT OF THE ADVANCED PAYMENTS DURING THIS TIME-PERIOD (A TOTAL OF 29 MONTHS), CMS WILL ISSUE LETTERS REQUIRING REPAYMENT OF ANY OUTSTANDING BALANCE, SUBJECT TO AN INTEREST RATE OF FOUR PERCENT. IN APRIL 2020, THE AUTHORITY RECEIVED 3,016,368 IN ADVANCED PAYMENTS. THROUGH JUNE 30, 2021, 608,520 OF THE ADVANCE HAS BEEN REPAID. THE CURRENT PORTION OF THE OUTSTANDING BALANCE IN CURRENT LIABILITIES IS 2,010,912 WITH THE REMAINING BALANCE OF APPROXIMATELY 396,936 INCLUDED WITH LONG-TERM LIABILITIES AS OF JUNE 30, 2021. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS OF THE BOARD OF DIRECTORS OF THE HOSPITAL SHALL AT ALL TIMES BE THE MEMBERS OF THE HOSPITAL AUTHORITY OF EFFINGHAM COUNTY (AUTHORITY) BOARD AND TERMS OF THE OFFICE OF THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE COTERMINOUS WITH THE TERMS OF OFFICE OF THE AUTHORITY BOARD MEMBERS. AUTHORITY BOARD OF DIRECTORS ARE APPOINTED/NOMINATED BY THE BOARD OF COMMISSIONERS OF EFFINGHAM COUNTY, GEORGIA (COUNTY). FORM 990, PAGE 6, PART VI, LINE 7B THE BOARD IS APPOINTED/NOMINATED BY THE BOARD OF COUNTY COMMISSIONERS OF EFFINGHAM COUNTY, GEORGIA. DEBT THAT WILL BE GUARANTEED BY THE COUNTY CANNOT BE ISSUED WITHOUT THE COUNTY'S APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S CEO, AND CFO REVIEW THE FORM 990 FOR FINANCIAL AND DISCLOSURE ACCURACY. PRIOR TO ITS FILING, A COPY OF THE ORGANIZATION'S 990 RETURN IS DISTRIBUTED TO CURRENT VOTING BOARD MEMBERS FOR FURTHER REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE CORPORATION EXPECTS AND DEMANDS ETHICAL CONDUCT AND COMPLIANCE WITH ALL LAWS BY ITS EMPLOYEES, OFFICERS, DIRECTORS, AND OTHER AGENTS. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD- DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE TO THE BOARD OR COMMITTEE DESIGNATED BY THE BOARD THE EXISTENCE OF HIS OR HER POTENTIAL CONFLICT. THE INTERESTED PERSON MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR COMMITTEE WITH BOARD DELEGATED POWERS CONSIDERING OR INVOLVED WITH THE CURRENT OR PROPOSED TRANSACTION, BUSINESS RELATIONSHIP, OR ARRANGEMENT. WHETHER A CONFLICT EXISTS OR DOES NOT EXIST SHALL BE DETERMINED BY A MAJORITY OF THE BOARD'S OR COMMITTEE'S DISINTERESTED MEMBERS. IF THE BOARD OR COMMITTEE DECIDES THAT A CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT CAUSED THE CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 15A CEO COMPENSATION WAS DETERMINED VIA A THIRD PARTY REVIEW INITIATED BY THE BOARD OF DIRECTORS AND LEGAL COUNSEL. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC WHEN THE REQUEST IS MADE AT THE ADMINISTRATIVE OFFICE OF THE FILING CORPORATION. FORM 990, PART IX, LINE 11G CONTRACT LABOR 690,109 0 0 PROFESSIONAL FEES 3,111,753 82,250 0 PURCHASED SERVICES 10,260,268 2,569,171 0 CONSULTING SERVICES 65,980 53,273 0 TOTAL 14,128,110 2,704,694 0 FORM 990, PART XI PART XI, LINE 8 - PRIOR PERIOD ADJUSTMENT THE FINANCIAL STATEMENTS OF THE AUTHORITY HAVE BEEN RESTATED TO CORRECT CERTAIN ERRORS RESULTING IN AN UNDERSTATEMENT OF PREVIOUSLY REPORTED ESTIMATED THIRD-PARTY PAYOR SETTLEMENT LIABILITIES. DURING THE CURRENT FISCAL YEAR, MANAGEMENT DISCOVERED ERRORS IN FILED MEDICARE COST REPORTS FOR FISCAL YEARS 2015 THROUGH 2020 AS A RESULT OF AUDITS CONDUCTED BY THE MEDICARE ADMINISTRATIVE CONTRACTOR (MAC). ACCORDINGLY, AN ADJUSTMENT HAS BEEN MADE TO BEGINNING NET POSITION AS OF JULY 1, 2019 OF 3,099,875 AND NET PATIENT SERVICE REVENUE FOR THE YEAR ENDED JUNE 30, 2020 OF 400,000 TO RECORD ESTIMATED THIRD-PARTY SETTLEMENT LIABILITIES OF 2,699,875 IN THE CORRECT PERIOD. FORM 990, PAGE 12, PART XII, LINE 3B DURING FISCAL YEAR 2021, FEDERAL AWARDS EXPENDED EXCEEDED THE 750,000 THRESHOLD REQUIRING A SINGLE AUDIT (PREVIOUSLY KNOWN AS THE OMB CIRCULAR A-133 AUDIT). THE SUBSTANTIAL PORTION OF THESE FEDERAL EXPENDITURES RELATED TO THE FUNDING ASSOCIATED WITH THE "CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT" (CARES ACT). TYPICALLY, THE SINGLE AUDIT DUE DATE WOULD BE NINE MONTHS FROM THE END OF THE FISCAL YEAR BEING REPORTED ON (MARCH 31, 2022). HOWEVER, THE DEADLINE TO SUBMIT THE REQUIRED SINGLE AUDIT HAS BEEN EXTENDED BY THE OFFICE OF MANAGEMENT AND BUDGET (OMB) TO INCLUDE AN ADDITIONAL SIX MONTHS BEYOND THE ORIGINAL NINE-MONTH PERIOD (SEPTEMBER 30, 2022). AS SUCH, EHI HAS NOT UNDERGONE THE SINGLE AUDIT ASSOCIATED WITH ITS FISCAL YEAR 2021, BUT ARRANGEMENTS HAVE BEEN MADE TO UNDERGO THIS SINGLE AUDIT AND TO ENSURE ITS COMPLETION PRIOR TO THE EXTENDED DEADLINE. 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