2025-11-14T15:07:51-05:00 2024-12-31 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2024-02-06 991590843 CLH QALICB INC CLHQ 20370 NE BURNS AVENUE BLOUNTSTOWN FL 32424 EMILY BROWN CEO 2025-11-13 true false WILLIAM EDWARD PHILLIPS P00451499 2298837878 2025-11-14 2024 2025-03-06 01:10:19Z X EMILY BROWN 20370 NE BURNS AVE BLOUNTSTOWN FL 32424 34787 false X X 2024 FL THE ORGANZATION'S TAX-EXEMPT PURPOSE IS TO TO OPERATE AND SUPPORT CALHOUN LIBERTY HOSPITAL ASSOCIATION, INC. BY FACILITATING THE CONSTRUCTION OF A NEW HOSPITAL BUILDING SERVING THE RESIDENTS OF CALHOUN COUNTY FLORIDA AND THE SURROUNDING COMMUNITIES. 4 4 0 0 0 0 34787 0 34787 0 0 0 0 0 1166087 1166087 -1131300 18328710 19460010 -1131300 X THE ORGANZATION'S TAX-EXEMPT PURPOSE IS TO TO OPERATE AND SUPPORT CALHOUN LIBERTY HOSPITAL ASSOCIATION, INC. BY FACILITATING THE CONSTRUCTION OF A NEW HOSPITAL BUILDING SERVING THE RESIDENTS OF CALHOUN COUNTY FLORIDA AND THE SURROUNDING COMMUNITIES. false false 1036587 THE ORGANIZATION SUPPORTS CLH BY SERVING AS A QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS OR QALICB (AS DEFINED IN CODE SECTION 45D(D)(2)) THAT IS OPERATED IN CONNECTION WITH CLH TO FACILITATE FINANCING A PORTION OF THE COSTS FOR CONSTRUCTION OF A NEW HOSPITAL BUILDING AND RELATED FACILITIES, WHICH ARE NEEDED TO REPLACE CLH'S FORMER HOSPITAL BUILDING. THE ORGANIZATION WILL BUILD AND LEASE THE NEW HOSPITAL BUIILING TO CLH, WHICH WILL OPERATE IT TO SERVE THE RESIDENTS OF CALHOUN COUNTY, FLORIDA AND THE SURROUNDING COMMUNITIES. 1036587 true false false false false false false false false false true false false false true false false false 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 false 10 0 false 0 false false false false false false false false X 4 4 false false false false false false false true true false false true true true false false false false false false X CALHOUN-LINERTY HOSPITAL ASSOCIATIO 8506745411 20370 NE BURNS AVENUE BLOUNTSTOWN FL 32424 CHRISTINIA JEPSEN PRESIDENT 1.00 X X 0 215120 6683 EMILY BROWN CEO 1.00 X X 0 91954 667 RUTH ATTAWAY TREASURER 1.00 X X 0 0 0 BEN HALL SECRETARY 1.00 X X 0 0 0 307074 7350 false true false ROEDER & COMPANY LLC 14205 NW BRONSON CREEK DRIVE PORTLAND OR 97229 CONSULTING SVS 400000 STINSON LLP 1201 WALNUT STREET KANSAS CITY MO 641062150 LEGAL SVS 106000 2 34787 34787 34787 34787 X 23500 23500 106000 106000 808055 808055 170882 170882 MISCELLANOUS 57650 57650 1166087 1036587 129500 0 883963 17444747 17444747 0 18328710 19460000 10 0 19460010 X -1131300 0 -1131300 0 18328710 -1131300 X X true false false X X X 1 CALHOUN LIBERTY HOSPITAL 593051173 3 false 0 0 1 0 true false false false false false false false false false false false false false false true true true X true true PART IV, SECTION D, LINE 3 THE CLH BOARD HAS A SIGNIFICANT VOICE IN DIRECTING USE OF THE ORGANIZAION'S INCOME AND ASSETS THROUGH A DESIGNATED DIRECTOR. PART IV, SECTION E, LINE 2A THE ORGANIZATION WAS FORMED TO SUPPORT CLH BY SERVING AS A QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS OR QALICB (AS DEFINED IN CODE SECTION 45D(D) (2)) THAT IS OPERATED IN CONNECTION WITH CLH TO FACILITATE FINANCING A PORTION OF THE COSTS FOR CONSTRUCTION OF A NEW HOSPITAL BUILDING AND RELATED FACILITIES, WHICH IS NEEDED TO REPLACE CLH'S FORMER HOSPITAL BUILDING. THE FORMER HOSPITAL BUILDING SUFFERED EXTENSIVE DAMAGE DURING HURRICANE MICHAEL IN 2018, AND AS A RESULT HAD TO CURTAIL ITS OPERATIONS, LOSING 15 OF ITS 25 PRE-HURRICANE BEDS. THE ORGANIATION WAS INCORPORATED TO SERVE AS THE QALICB IN A NMTC FINANCING TRANSACTION PURSUANT TO CODE SECTION 45D TO FINANCE A PORTION OF THE COST OF CONSTRUCTION OF THE PROJECT. IF THE PROJECT WERE NOT BEING FINANCED WITH NMTCS, CLH WOULD BE FORCED TO SEEK OTHER FINANCING FOR THE PROJECT, WHICH WOULD LIKELY NECESSITATE FURTHER REDUCTION IN THE SCOPE OF THE PROJECT OR DELAY THE PROJECT INDEFINITELY. THUS, THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHER CLH'S EXEMPT PURPOSE OF PROVIDING HEALTH CARE SERVICES IN A COMMUNITY THAT QUALIFIES AS BOTH A MEDICALLY UNDERSERVED AREA AND A HEALTH PROFESSIONAL SHORTAGE AREA SINCE ABSENT ORGANIZATION'S PARTICIPATION IN THE NMTC FINANCING FOR THE PROJECT THE SUBSIDY PROVIDED BY THE NMTC PROGRAM WOULD NOT BE AVAILABLE FOR THE PROJECT. FURTHER, PARTICIPATING IN A TRANSACTION TO FINANCE CONSTRUCTION OF A NEW HOSPITAL BUILDING IS AN ACTIVITY THAT WOULD NORMALLY BE ENGAGED IN BY CLH AND IN WHICH CLH IS ACTIVELY PARTICIPATING IN FURTHERANCE OF ITS EXEMPT PURPOSE. PART IV, SECTION E, LINE 2B UNDER THE ORGANIZATION'S BYLAWS, THE ORGANIZATION'S BOARD MUST CONSIST OF AT LEAST THREE DIRECTORS, ONE OF WHOM, THE DESIGNATED DIRECTOR, MUST BE THE CEO OR BOARD CHAIR OF THE SUPPORTED ORGANIZATION (CLH), OR SUCH OTHER PERSON AS MAY BE DESIGNATED BY THE CLH BOARD, AND TWO-THIRDS OF WHOM MUST BE INDIVIDUALS WHO ARE NOT THEN OFFICERS, DIRECTORS, OR EMPLOYEES OF CLH, WERE NOT COMPENSATED BY CLH FOR SERVICES WITHIN THE PREVIOUS 12 MONTHS, OR ARE NOT THE IMMEDIATE FAMILY MEMBER OF SUCH PERSONS. THE INITIAL BOARD OF DIRECTORS WAS SELECTED BY THE INCORPORATOR, SUBJECT TO SUCH REQUIREMENTS. THUS, THE ORGANIZATION AND THE SUPPORTED ORGANIZATION WILL MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP THROUGH THE DESIGNATED DIRECTOR. BORROWER'S BYLAWS ALSO REQUIRE THE ORGANIZATION TO PROVIDE THE CLH BOARD THE INFORMATION REQUIRED TO MEET THE NOTIFICATION REQUIREMENT FOR THE TAXABLE YEAR PRECEDING THE YEAR IN WHICH SUCH NOTICE IS DELIVERED AND AT ALL TIMES MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP CLH. 17444747 17444747 17444747 DUE TO CLH 10 10 SCHEDULE D, PAGE 4, PART XIII AT THE TIME THE RETURN WAS FILED, THE AUDIT FOR THE CALENDAR YEAR WAS NOT COMPLETED. false false false false false false false false false CHRISTINIA JEPSEN PRESIDENT 212902 2218 6683 221803 SCHEDULE J, PAGE 1, PART I, LINE 3 THE ORGANIZATION DOES NOT DIRECTLY COMPENSATE OR EMPLOYE ANY INDIVIDUALS. COMPENSATION IS DETERMINED BY CALHOUN-LIBERTY HOSPITAL ASSOCIATION, INC., A RELATED TAX-EXEMPT ORGANIZATION. FORM 990 - ORGANIZATION'S MISSION THE ORGANZATION'S TAX-EXEMPT PURPOSE IS TO TO OPERATE AND SUPPORT CALHOUN LIBERTY HOSPITAL ASSOCIATION, INC. BY FACILITATING THE CONSTRUCTION OF A NEW HOSPITAL BUILDING SERVING THE RESIDENTS OF CALHOUN COUNTY FLORIDA AND THE SURROUNDING COMMUNITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS PREPARED BY A CPA FROM THE BOOKS AND RECORDS SUPPLIED BY MANAGEMENT. THE RETURN IS REVIEWED BY A BOARD MEMBER WHO ALSO SIGNS THE RETURN. OTHER MEMBERS OF THE BOARD ARE NOTIFIED THE RETURN IS AVAILABLE FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART IX, LINE 11G CONSULTING/PROFESSIONAL FEES 808,055 0 0 FORM 990, PART XII AT THE TIME THE RETURN WAS FILED, THE AUDIT FOR THE CALENDAR YEAR WAS NOT COMPLETED. CALHOUN LIBERTY HOSPITAL ASSOCATION 16257 STATE ROAD 71 SOUTH BLOUNTSTOWN FL 32424 593051173 HOSPITAL FL 501C3 3 N/A false false false false false false false false false false false false false false true false false false false false