2021-12-14T19:31:40-06:00 2020-12-31 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2020-01-01 820845208 Georgia Protoncare Center Inc GEOR 2257663977 5565 Bankers Avenue Baton Rouge LA 70808 Steve Hicks CEO/Director 2021-12-14 true Steve Hicks 999009999 RACHEL SPURLOCK P00520729 5023263996 2020 2022-09-23 18:48:47Z STEVE HICKS 5565 Bankers Avenue Baton Rouge LA 70808 36026714 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 0 0 0 100155 0 0 25264325 35400077 1277420 422134 141067 204503 26682812 36026714 0 0 11876088 13656094 0 0 48681875 58928526 60557963 72584620 -33875151 -36557906 319983424 299146657 357216698 372937837 -37233274 -73791180 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 71545350 0 35504425 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. 71545350 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 10 0 true 0 true true false false false false false false false false false false false X 3 0 true true false false true true true true true false false true true true true true true false false false X STEVE HICKS 2257663977 5565 Bankers Avenue Baton Rouge LA 70808 DEBRA W LOCKWOOD EVP and CFO 1.0 39.0 X X 0 336186 25437 STEVE HICKS CEO/Director 1.0 39.0 X X 0 569585 15134 CHRISTOPHER HICKS Director 1.0 39.0 X 0 394333 28319 DONOVAN O HICKS VP and Secretary 1.0 39.0 X 0 391965 31252 0 1692069 100142 0 false true false VARIAN MEDICAL SYSTEMS INC 70140 NETWORK PLACE CHICAGO IL 60673 MAINTENANCE ON CYCLOTRON AND TREATMENT ROOMS 5569892 EMORY HEALTHCARE MARKETING 101 W PONCE DE LEON AVENUE 4TH FLOOR DECATUR GA 30030 MARKETING 1427076 MMBC LLC 3080 BOBWHITE TRAIL LEXINGTON KY 40509 BILLING SERVICES 1355028 PROVIDENT RESOURCES GROUP INC 5565 BANKERS AVENUE BATON ROUGE LA 70808 MANAGEMENT FEES / CONSULTING 759135 LOTUS ADVISORY SERVICES LLC 380 LOWELL STREET LEXINGTON MA 02420 CONSULTING 120000 5 0 PATIENT SERVICE REVENUE 621498 35400077 35400077 0 0 0 0 35400077 422134 422134 0 0 0 0 PARKING INCOME 900099 44168 44168 LEASE INCOME 531120 100155 100155 OTHER INCOME 900099 60180 60180 0 0 0 0 204503 36026714 35504425 100155 422134 11145807 11145807 2510287 2510287 2526374 1487104 1039270 23538 23538 50206 50206 2097955 2097955 0 0 1620087 1620087 1017449 1017449 525239 525239 908512 908512 6110 6110 7293 7293 15098462 15098462 22400666 22400666 495863 495863 MAINT & REPAIRS 8080509 8080509 BAD DEBT 3874783 3874783 CLEANING & TRASH 134125 134125 ISSUER/TRUSTEE/LOC 2000 2000 59355 59355 0 0 72584620 71545350 1039270 0 5552074 3072303 9618338 6569195 0 0 0 0 281738 318654 261963583 20037493 251729525 241926090 0 0 52801749 47260415 319983424 299146657 5121163 7073636 318398245 329664778 0 0 22897109 22923831 10800181 13275592 357216698 372937837 X -37233274 -73791180 -37233274 -73791180 319983424 299146657 -36557906 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 161471090 13114732 148356358 89465414 6922761 82542653 241926090 RESTRICTED ESCROWS 47242842 ACCRUED INTEREST RECEIVABLE 17573 47260415 ACCRUED INTEREST PAYABLE 7692831 DUE TO RELATED PARTIES 8081 OTHER ACCRUED LIABILITIES 5574680 13275592 X 36026714 0 0 36026714 0 0 36026714 72584620 0 0 72584620 0 0 72584620 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE COMPANY IS A GEORGIA NONPROFIT PUBLIC BENEFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER THE CODE THAT QUALIFIES AS A 501(C)(3) TAX-EXEMPT ORGANIZATION UNDER SECTION 501(A) OF THE CODE AND IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT FOR INCOME FROM UNRELATED BUSINESS ACTIVITIES, IF ANY. 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 AT DECEMBER 31, 2020 AND 2019. 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, 2020 AND 2019. false false false false false false false false false DEBRA W LOCKWOOD EVP and CFO 0 334270 0 0 0 1916 0 2850 0 22587 0 361623 0 0 STEVE HICKS CEO/Director 0 547856 0 0 0 21729 0 2850 0 12284 0 584719 0 0 CHRISTOPHER HICKS Director 0 348400 0 45000 0 933 0 0 0 28319 0 422652 0 0 DONOVAN O HICKS VP and Secretary 0 322961 0 20000 0 49004 0 0 0 31252 0 423217 0 0 Schedule J, Part I, Line 3 Process for Determining Compensation Georgia Protoncare Center, Inc. does not pay any employees, 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. The following is the process used by Provident Resources Group, Inc. to determine compensation. The human resources department does 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. Combined with performance evaluations, the analysis is presented to the Compensation Committee comprised of members of the governing board for their review, deliberation, and decision about where to set compensation for the officers. This process was used for the compensation of the CEO/Director, Executive Vice President/Chief Financial Officer, and the Vice President/Secretary. Minutes are maintained to document the deliberations and actions of the committee. A THE ATLANTA DEVELOPMENT AUTHORITY 582322663 04777RAT0 2017-07-10 308745076 NEW INFRASTRUCTURE AND FACILITIES false false false A 0 0 311764068 21274312 37024298 0 5830525 0 0 230911867 0 16723066 2018 false false false true A false true true true false 0.0 0.03 0.03 false false true A false true false false false false true BRYERISCHE 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. GIC ISSUED BY BAYERISCHE LANDESBANK - TERM 1 YEAR - Debt Service Reserve Fund GIC ISSUED BY BAYERISCHE LANDESBANNK - TERM 1 YEAR - Debt Service Reserve Fund 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 2022. Form 990, Part III, Line 2 COVID-19 On January 30, 2020, the World Health Organization (WHO) declared the novel coronavirus (COVID-19) a Public Health Emergency of International Concern. Later, on March 11, the WHO made the assessment that COVID-19 was a global health pandemic. Measures taken by federal, state, and local officials to contain the spread of the virus, including travel bans, quarantines, social distancing, and closures of non-essential services have triggered significant disruptions to businesses, resulting in an economic slowdown. The global outbreak of COVID-19 continues to rapidly evolve, and the ultimate impact of the pandemic is still uncertain. The Company continues to monitor developments and the directives of federal, state, and local officials to determine what additional precautions and procedures need to be implemented by the Company. Form 990, Part VI, Line 15a Process to Establish compensation of Top Management Official Three officers and one director of the organization are compensated solely 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. Combined with overall performance, 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 the Chairman & CEO, President & CFO, and Executive VP and Chief Legal Officer of PRG. Minutes are maintained to document the deliberations and actions of the committee of the sole member. Form 990, Part VI, Line 15b Process to establish compensation of other employees See narrative for Part VI, Line 15A Form 990, Part VI, Line 1a Delegate broad authority to a committee GEORGIA PROTONCARE CENTER INC CONTRACTED WITH AN UNAFFILIATED MANAGEMENT AGENT THAT WILL OVERSEE THE ON-SITE STAFF AND MANAGE THE OPERATIONS OF THE FACILITIES. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons STEVE HICKS, DONOVAN HICKS AND CHRISTOPHER HICKS - Family relationship Form 990, Part VI, Line 6 Classes of members or stockholders Provident Resource Group, Inc. (PRG) is the sole member of Georgia Protoncare Center Inc. (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 members of 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 19 Required documents available to the public The organization's financial statements, conflict of interest policy, and governing documents are available upon written request. 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