2025-02-03T15:52:32+00:00 2023-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2023-01-01 820845208 Georgia Protoncare Center Inc GEOR 2257663977 5565 Bankers Avenue Baton Rouge LA 70808 Steve Hicks CEO/Director 2257663977 2025-02-03 true RACHEL SPURLOCK P00520729 5023263996 2025-02-03 2023 2025-03-06 01:10:19Z STEVE HICKS 5565 Bankers Avenue Baton Rouge LA 70808 39616354 false X N/A X 2017 GA ACQUIRING, CONSTRUCTING, FURNISHING, EQUIPPING, FINANCING, OWNING, OPERATING AND MAINTAINING A STATE-OF-THE-ART PROTON THERAPY TREATMENT CENTER. PROVIDING RADIATION ONCOLOGY SERVICES USING PROTON BEAM THERAPY AND OTHER APPROPRIATE FORMS OF CANCER TREATMENT SERVICES TO PATIENTS, INCLUDING WITHOUT LIMITATION, PATIENTS WITHIN THE STATE OF GEORGIA, AND PATIENTS IN SURROUNDING STATES WHO ARE NOT IN CLOSE PROXIMITY TO AN EXISTING PROTON THERAPY TREATMENT CENTER, AND WOULD NOT HAVE ACCESS TO SUCH FORM OF CANCER TREATMENT SERVICES. CONDUCTING, SUPPORTING AND PROMOTING EDUCATIONAL PROGRAMS RELATED TO CANCER AND CANCER TREATMENT FOR PATIENTS AND THE GENERAL PUBLIC. PROVIDING PROTON BEAM THERAPY TRAINING OPPORTUNITIES FOR MEDICAL STUDENTS, RESIDENTS, FELLOWS, PHYSICIANS, NURSES, TECHNICIANS, AND OTHER HEALTH CARE PROFESSIONALS. CONDUCTING, SUPPORTING AND PROMOTING BASIC AND CLINICAL RESEARCH RELATED TO CANCER TREATMENT AND OTHER ACTIVITIES RELATED TO THE OPERATION OF CANCER TREATMENT PROGRAMS. 3 1 1 2 0 0 492043 0 37369835 38486351 100502 966348 129367 163655 38091747 39616354 0 0 0 0 16958545 17874406 0 0 0 65071583 60011735 82030128 77886141 -43938381 -38269787 253783027 240349177 403986404 428822341 -150203377 -188473164 COLLABORATING WITH OTHER CHARITABLE ORGANIZATIONS AND INSTITUTIONS DEDICATED TO CANCER TREATMENT AND PREVENTION PROGRAMS AND ADVANCING THE PUBLIC HEALTH AND GENERAL WELFARE OF THE RESIDENTS OF THE STATE OF GEORGIA AND THE SURROUNDING REGION. false false 77070797 0 38486351 COLLABORATING WITH OTHER CHARITABLE ORGANIZATIONS AND INSTITUTIONS DEDICATED TO CANCER TREATMENT AND PREVENTION PROGRAMS AND ADVANCING THE PUBLIC HEALTH AND GENERAL WELFARE OF THE RESIDENTS OF THE STATE OF GEORGIA AND THE SURROUNDING REGION. 77070797 true false false false false false false false false true false false true true true true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false true 19 0 true 1 true false false false false false false false false false false false false X 3 1 true false false false true true true true true false false true true true true true true true false false X STEVE HICKS 2257663977 5565 Bankers Avenue Baton Rouge LA 70808 DEBRA LOCKWOOD PRESIDENT AND CFO (through 12/31/23) 32.0 0.0 X X 318128 0 38169 STEVE HICKS CEO 1.0 39.0 X X 0 3471707 27395 DR WALTER CURRAN JR DIRECTOR (through 11/10/23) 1.0 0 X 0 0 0 KENNETH L BECKER DIRECTOR (beginning 11/10/23) 1.0 0 X 0 0 0 DONOVAN O HICKS VICE PRESIDENT AND SECRETARY 1.0 39.0 X 0 604250 37860 RHEBA W ROBERTSON ASSISTANT SECRETARY 1.0 23.0 X 0 55678 0 318128 4131635 103424 1 true true false VARIAN MEDICAL SYSTEMS INC 70140 NETWORK PLACE CHICAGO IL 60673 Proton Equipment Maintenance 7100544 BDO USA LLC PO Box 642743 Pittsburgh PA 152642743 Audit/Tax Services 1914516 MMBC LLC 3080 Bobwhite Trail Lexington KY 40509 Billing and Collection Services 1473962 Aramark Services Inc PO Box 978839 DALLAS TX 753978839 MAINTENANCE SERVICES 1440821 Mindgruve Holdings Inc 627 8th Avenue San Diego CA 92101 Marketing 1141451 10 0 PATIENT SERVICE REVENUE 621498 38486351 38486351 0 0 0 0 38486351 966348 966348 163655 163655 0 163655 163655 0 0 0 0 0 0 0 39616354 38486351 0 1130003 250000 250000 14088075 14088075 3536331 3536331 2687210 1871866 815344 1105459 1105459 48587 48587 5981030 5981030 0 0 1340260 1340260 1322972 1322972 581776 581776 1059927 1059927 84823 84823 3453 3453 15925478 15925478 15669988 15669988 650011 650011 maintenance and repairs 8717092 8717092 Implicit price concessions 4450157 4450157 CLEANING & TRASH 219239 219239 MISCELLANEOUS 141313 141313 22960 22960 0 0 77886141 77070797 815344 0 2383247 3861076 8024952 3434561 0 0 0 0 638999 727220 262814019 53135238 220554883 209678781 0 0 22180946 22647539 253783027 240349177 6485911 8257886 355796696 360407899 0 0 22977276 23003312 18726521 37153244 403986404 428822341 X -150203377 -188473164 -150203377 -188473164 253783027 240349177 -38269787 0 X false true X true false X X X 1 PROVIDENT RESOURCES GROUP INC 582492101 9 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false 11027079 11027079 161809450 27406759 134402691 89977490 25728479 64249011 209678781 RESTRICTED ESCROWS 22647539 22647539 ACCRUED INTEREST PAYABLE 24257335 DUE TO RELATED PARTIES OTHER ACCRUED LIABILITIES 12895909 37153244 X 35166197 -4450157 -4450157 39616354 0 0 39616354 73435984 0 0 73435984 4450157 4450157 77886141 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Company is a corporation, which is tax exempt for federal income tax purposes. U.S. GAAP prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely than- not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized for the years ended December 31, 2023 and 2022. The Company is no longer subject to examination by U.S. federal taxing authorities for years before 2020 and for all state income taxes through 2020. The Company does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Company would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Company has no amounts accrued for interest or penalties as of December 31, 2023 and 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 IMPLICIT PRICE CONCESSIONS NETTED WITH REVENUE - -4450157 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements IMPLICIT PRICE CONCESSIONS NETTED WITH REVENUE - 4450157 false false false false false false false false false STEVE HICKS CEO 0 547802 0 330000 0 2593905 0 13200 0 14195 0 3499102 0 0 DEBRA LOCKWOOD PRESIDENT AND CFO (through 12/31/23) 278043 0 0 0 40085 0 12744 0 25425 0 356297 0 0 0 DONOVAN O HICKS VICE PRESIDENT AND SECRETARY 0 347879 0 210000 0 46371 0 13200 0 24660 0 642110 0 0 Schedule J, Part I, Line 3 Process for Determining Compensation Georgia Protoncare Center, Inc. does not pay any employees directly, therefore, this line was left blank in accordance with the instructions. The officers of the organization are compensated solely by the related organization, Provident Resources Group, Inc. Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION PROVIDENT RESOURCES GROUP INC.'S PAID TIME OFF POLICY REQUIRES PROVIDENT TO PAYOUT ACCRUED PTO OVER A SPECIFIC LIMIT (WHICH IS DETERMINED ANNUALLY), FOR ALL EMPLOYEES. Schedule J, Part II, Column (B)(iii) OTHER REPORTABLE COMPENSATION FOR THE FIRST 20 YEARS OF PRG'S OPERATIONS, THE CEO'S SALARY WAS BELOW INDUSTRY AVERAGES. AS THE COMPANY GREW, AN AT-RISK NONQUALIFIED DEFERRED COMPENSATION PROGRAM WAS ESTABLISHED BY PRG'S INDEPENDENT EXECUTIVE COMPENSATION COMMITTEE WITHIN ITS INDEPENDENT BOARD OF DIRECTORS. THIS PROGRAM AWARDED DEFERRED COMPENSATION BETWEEN OPERATING YEARS 1999 AND 2014, ALL OF WHICH REMAINED SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE WITH A VESTING DATE OF DECEMBER 31, 2030, SUBJECT TO THE CEO'S CONTINUED SERVICE FOR PRG. UPON VESTING, THE DEFERRED COMPENSATION MUST BE PAID PURSUANT TO THE SHORT-TERM DEFERRAL TIMING RULES BY MARCH 15TH OF THE FOLLOWNG CALENDAR YEAR. IN 2023, THE EXECUTIVE COMPENSATION COMMITTEE ELECTED TO ACCELERATE VESTING OF APPROXIMATELY $2.5 MILLION IN DEFERRED COMPENSATION TO BE PAID TO STEVE HICKS, PRG'S FOUNDER AND CEO, IN A ONE-TIME PAYMENT WITHIN THE SHORT-TERM DEFERRAL PERIOD. THE CEO'S CURRENT BASE ANNUAL SALARY HAS NOT CHANGED AND REMAINS IN LINE WITH PRIOR YEARS. A THE ATLANTA DEVELOPMENT AUTHORITY 582322663 04777RAT0 2017-07-10 308745076 NEW INFRASTRUCTURE AND FACILITIES false false false A 311764068 21274312 37024298 5830525 247634933 2018 false false true true A false true true true false 0.0 0.03 0.03 false false true A false false false true false false true BaYERISCHE LANDSBANK true false true A true Schedule K, Part IV, Line 5c TERM OF GIC WITH Bayern Bank FOR THE ATLANTA DEVELOPMENT AUTHORITY, TWO GICS WERE ISSUED by BAYERISCHE LANDESBANK with a one year term for debt service reserve funds. The terms ended during the reporting calendar year and were renewed for another year. Schedule K, Part III, Line 3a MANAGEMENT CONTRACTS THE TAXPAYER HAS ENTERED INTO MANAGEMENT OR SERVICE CONTRACTS THAT MAY RESULT IN PRIVATE USE WITH RESPECT TO THESE FACILITIES. THESE CONTRACTS HAVE BEEN REVIEWED BY BOND COUNSEL AND TAXPAYER'S COUNSEL FOR COMPLIANCE WITH REVENUE PROCEDURE 2017-13. Schedule K, Part IV, Line 2b EXCEPTION TO REBATE FOR ALL BONDS REPORTED ON SCHEDULE K, THE PROJECT AND COST OF ISSUANCE FUNDS WILL BE SPENT WITHIN THE TEMPORARY PERIODS; HOWEVER, AN ARBITRAGE REBATE LIABILITY CALCULATION IS STILL REQUIRED AND IS PERFORMED AS REQUIRED. THEREFORE, THE BONDS DO NOT QUALIFY FOR AN EXCEPTION TO REBATE. Schedule K, Part V PROCEDURES TO UNDERTAKE CORRECTIVE ACTION The sole member of Georgia Protoncare Center, Inc. has established a written Tax-Exempt Bond Compliance Policy whose purpose is to help foster compliance with rules regarding recordkeeping, investments and arbitrage of bond proceeds, expenditure of bond proceeds and private business use related to tax-exempt bonds. The Organization reviews the use of those proceeds on an on-going basis. The Organization would alert the Issuer to any identified violations of federal tax requirements related to these bonds in a timely manner. The Organization would cooperate with the issuer as necessary to comply with the voluntary closing agreement program if self-remediation is not available. The Organization is not aware of any violations of federal tax requirements related to any outstanding tax-exempt bonds. Schedule K, Part II, Line 3 ALL LISTED BONDS ON SCHEDULE K IF THE TOTAL PROCEEDS OF THE ISSUE EXCEEDS THE ISSUE PRICE OF EACH RESPECTIVE BOND, THE DIFFERENCE IS DUE TO INVESTMENT EARNINGS THROUGH YEAR PLACED IN SERVICE. INVESTMENT EARNINGS ARE INCLUDED IN THE TOTAL PROCEEDS OF EACH ISSUE. Schedule K, Part IV, Line 2a REBATE NOT DUE YET THE NEXT SCHEDULED CALCULATION IS DUE 2027. Schedule K, Part IV, Line 2c COLUMN A Issuer name: THE ATLANTA DEVELOPMENT AUTHORITY The calculation for computing no rebate due was performed on 09/02/2022 Form 990, Part VI, Line 3 DELEGATION OF MANAGEMENT DUTIES The organization contracts with an unrelated third-party management company to oversee day to day operations. The management company does not act in their capacity to perform the functions typically done by officers or directors. The ultimate authority for decision making lies with the officers and directors of the organization and the sole member. See the narrative regarding Part VI, Line 6 in Schedule O for more information regarding the responsibilities of the GPCC governing body as well as approvals required by the sole member, Provident Resources Group Inc. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons STEVE HICKS and DONOVAN HICKS - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders The governance and management of the business and affairs of the Organization is vested in the Georgia Protoncare Center, Inc. (GPCC) governing body. Provident Resource Group, Inc. (PRG) is the sole member of GPCC. PRG appoints the members of the GPCC governing body and approves certain decisions made by the GPCC Governing body. THE FOLLOWING MATTERS AND TRANSACTIONS REQUIRE THE APPROVAL OF PRG: 1. Modify or otherwise amend the Articles of incorporation or Bylaws of GPCC. 2. Issuance of notes, bonds or other evidences of indebtedness in excess of $100,000 3. Approve any loans from GPCC to any person or entity 4. Authorize or permit GPCC to become a surety, guarantor or accommodation party to any obligation and will not pledge GPCC's assets for any such obligation. 5. Sell, dispose of, or otherwise encumber all or substantially all of the assets of GPCC. 6. Enter into any management, consulting, administrative services or other contract for the management and operation of a Project owned or operated by the Corporation, without having the President or CEO of the Member, and the Member's corporate counsel and tax counsel review and approve the contract for compliance with applicable laws. 7. Voluntary dissolution or liquidation of GPCC or the consolidation merger of GPCC with or into any other entity. 8. Voluntary institution of proceedings by GPCC to be adjudicated bankrupt or insolvent, or consenting to the institution of bankruptcy or insolvency proceeding against GPCC, or the filing of a petition seeing or consenting to reorganization of relief under any applicable federal or state law relating to bankruptcy, or consenting to the appointment of a receiver, liquidator, assignee, trustee, sequestrator (or other similar official) of GPCC or a substantial part of property of GPCC or making any assignment for the benefit of creditors, or admitting in writing its inability to pay its debts generally as they become due, or taking corporation action in furtherance of any such action. 9. Admit any additional member(s) to GPCC or merge or consolidate GPCC with any other person or entity (other than a disregarded entity for federal income tax purposes with respect to the Member) or enter into any partnership, joint venture or other similar enterprise with any other person or entity. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body See narrative for Part VI, line 6. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders See narrative for Part VI, line 6. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FINAL DRAFT OF THE FORM 990 WAS REVIEWED IN DETAIL BY MANAGEMENT. THE FINAL DRAFT WAS THEN PRESENTED TO EACH VOTING MEMBER OF THE GOVERNING BODY BEFORE IT WAS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy Provident Resources Group Inc. (PRG) is the sole member of Georgia Protoncare Center, Inc. (GPCC). All board members of the filing organization as well as PRG's senior management, board of directors, and board committees sign annual conflict of interest statements. All statements are collected and reviewed by Chief Compliance Officer of sole member PRG. Electronic and paper copies of all COI forms are maintained. If a matter concerning a potential conflict arises at a committee or board meeting, the conflict is evaluated without the potentially conflicted member and a determination is made by the committee or governing board about whether the person should be restricted from discussion and vote. Form 990, Part VI, Line 15a Process to establish compensation of top management official The officers of the organization are compensated solely by the sole member, Provident Resources Group, Inc. Debra Lockwood gave 100% of her time to Georgia Protoncare Center, Inc. but was compensated using a common payroll company whose payroll reports are filed by the sole member Provident Resources Group, Inc. The following is the process used by Provident Resources Group, Inc. to determine compensation. The human resources department performs a market review of compensation for all officers. That analysis is compared to historical compensation and evaluated relative to the percentile for the industry and size. the analysis is presented to the Compensation Committee comprised of members of the governing board of Provident Resources Group Inc. for their review, deliberation, and decision regarding compensation for the officers. This process was used for the compensation of all officers of Provident Resources Group, Inc. Minutes are maintained to document the deliberations and actions of the committee. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements, conflict of interest policy, and governing documents are available upon written request. Form 990 Filing Deadline - Following the federal disaster relief issued by FEMA for the affected areas of Tropical Storm Francine, the organization is filing the 2023 Form 990 by the declared extended due date of February 3, 2025. 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