2016-08-12T13:00:51-05:00 2015-09-30 580914992 Draffin & Tucker LLP Five Concourse Parkway Suite 1250 Atlanta GA 30328 990 2014-10-01 582345439 CENTRAL GEORGIA SENIOR HEALTH INC CENT 4786336968 691 CHERRY STREET MACON GA 31201 Rhonda S Perry Executive Vice President/COO 2016-08-12 true W Edward Phillips P00451499 4042208494 2012-08-14 2014 2016-09-27 15:27:22Z CARLYLE PLACE ELBERT MCQUEEN 691 CHERRY STREET MACON GA 31201 56500275 false X WWW.CARLYLEPLACE.ORG X 1997 GA CONTINUING CARE RETIREMENT COMMUNITY OFFERING A FULFILLING INDEPENDENT LIFESTYLE EXPERIENCE IN A RESIDENTIAL SETTING WHILE PROVIDING COMPREHENSIVE HEALTH CARE SERVICES AND AMMENITIES TO INCLUDE ASSISTED LIVING, MEMORY CARE, AND SKILLED NURSING, ALL HOUSED ON THE SAME CAMPUS. 6 6 278 448 0 0 0 0 14510090 15282088 7308828 2263545 0 0 21818918 17545633 0 0 0 0 7417567 6978037 0 0 0 8515478 8746216 15933045 15724253 5885873 1821380 103566053 104040146 84575492 84437002 18990561 19603144 CENTRAL GEORGIA SENIOR HEALTH, INC., INCORPORATED ON MAY 2, 1997, IS A NONPROFIT CORPORATION WHOSE PRIMARY PURPOSE IS TO CONSTRUCT, OWN AND OPERATE A CONTINUING CARE RETIREMENT COMMUNITY IN MACON, GEORGIA. IT WAS ORGANIZED FOR THE WELL-BEING OF OUR RESIDENTS, AND SHARING OUR KNOWLEDGE BEYOND OUR COMMUNITY. false false 11657031 15282088 CARLYLE PLACE (CP) IS A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) OFFERING A FULFILLING LIFESTYLE EXPERIENCE IN A RESIDENTIAL SETTING, EMPHASIZING HEALTHY, ACTIVE LIFESTYLES FROM RETIREMENT UNTIL THE END OF LIFE. THERE ARE FOUR LIFESTYLE OPTIONS OFFERED BY CP: INDEPENDENT LIVING, ASSISTED LIVING, MEMORY SUPPORT AND SKILLED NURSING. RESIDENTS ARE ASSURED OF HAVING THEIR NEEDS MET - FROM RETIREMENT THROUGH THEIR END-OF-LIFE EXPERIENCE, ALL ON ONE CAMPUS AND WITH NO NEED TO RELOCATE OUTSIDE THE COMMUNITY. COUPLES WHO HAVE VARYING DEGREES OF HEALTH NEEDS MAY RECEIVE AS LITTLE OR AS MUCH ASSISTANCE AS NEEDED AND REMAIN IN CLOSE PROXIMITY TO EACH OTHER. CARLYLE PLACE IS COMMITTED TO PROVIDING A QUALITY LIFE EXPERIENCE IN THE BEST ENVIRONMENT POSSIBLE, DEPENDING UPON NEED. ON SITE SECURITY AND A TWENTY-FOUR HOUR EMERGENCY CALL SYSTEM PROVIDE RESIDENTS PEACE OF MIND AS HELP IS MERELY A PULL-CORD AWAY. 11657031 true false false true false false false false false false true true false false true true true true false false true 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 65 0 true 278 true false false false false false false false false false false X 6 6 false false false false true true true true true false false true true true true true true false true false GA X CONNIE W JONES CPA 4784054500 5300 ZEBULON ROAD MACON GA 31210 TIMOTHY JACKSON DIRECTOR 1.00 2.00 X 0 0 0 JAMES ADAMS JR DIRECTOR 1.00 0.00 X 0 0 0 JIM MCLENDON DIRECTOR 1.00 1.00 X 0 0 0 MARJORIE CARTER DIRECTOR 1.00 0.00 X 0 0 0 ALFRED SAMS DIRECTOR 1.00 0.00 X 0 0 0 JAMES WANSLEY CHAIRMAN 1.00 1.00 X 0 0 0 RHONDA S PERRY EXECUTIVE VICE PRESIDENT & COO 1.00 49.00 X 0 1183017 124063 ELBERT T MCQUEEN CEO 1.00 48.00 X 0 299237 359438 KENNETH B BANKS SECRETARY & CHIEF LEGAL COUNSEL 1.00 49.00 X 0 593564 220295 THOMAS ROCKENBACH JR EXECUTIVE DIRECTOR 50.00 X 153860 0 25480 CONNIE W JONES DIRECTOR FINANCIAL SERVICES 50.00 X 105952 0 9554 A Donald Faulk Jr (FORMER) CEO X 0 228074 0 259812 2303892 738830 0 false true true SODEXO INC AND AFFILIATES PO BOX 536922 ATLANTA GA 30353 FOOD SERVICES 1402663 REHAB CARE GROUP INC PO BOX 503534 ST LOUIS MO 631503534 PHYSICAL THERAPIES 473738 ROGERS CONSTRUCTION & REPAIR 3444 CAUSEY ROAD LIZELLA GA 31052 REPAIRS AND REMODELING 254760 BURGESS CARPET CENTER PO BOX 4464 MACON GA 31208 FLOORING SERVICES 211191 LANDSCAPE SOUTH INC PO BOX 26998 MACON GA 31008 LANDSCAPING 202805 10 X 0 RESIDENCY REVENUE 623000 14607259 14607259 MEDICARE/MEDICAID PAYMENT 623000 560866 560866 GUEST MEALS 722320 38230 38230 RESIDENT TRANSPORTATION 480000 21446 21446 GUEST ROOM REVENUE 721000 12223 12223 42064 42064 0 0 15282088 1207446 1207446 0 0 40010741 38954642 1056099 0 1056099 1056099 0 0 0 0 0 17545633 15282088 0 2263545 5407386 4209255 1198131 151950 151950 998864 816416 182448 419837 313883 105954 207348 207348 22389 22389 266218 266218 464472 91664 372808 0 176704 176704 32771 32771 56118 56118 824561 720914 103647 53133 31031 22102 20252 13143 7109 1009154 908239 100915 2485523 2236971 248552 209561 12003 197558 Supplies 2125952 1849513 276439 Sodexo Dining Management Fees 374307 374307 Equipment Rental and Maintenance 215822 25305 190517 Refurbishment Expenses 109541 109541 92390 54387 38003 0 15724253 11657031 4067222 0 1502189 695533 605180 538563 0 0 0 12159 9221 73344 12975 67997481 35182638 33288302 32814843 58372287 59755300 9223048 9766549 0 469042 405648 20502 41514 103566053 104040146 405409 356994 10560271 11253512 39650000 38435000 0 33959812 34391496 84575492 84437002 X 18990561 19603144 18990561 19603144 103566053 104040146 X 1821380 -1286570 77773 X false true X true false X X 1 MEDICAL CENTER OF CENTRAL GEORGIA 582149127 3 true 0 0 1 0 0 true false false false false false false false false false false false false false false false Schedule A, Part I, Line 11g AMOUNT OF OTHER SUPPORT CENTRAL GEORGIA SENIOR HEALTH OPERATES A CONTINUING CARE RETIREMENT CENTER. THE CCRC IS PART OF THE CONTINUUM OF CARE OFFERED TO THE SERVICE COMMUNITY IN SUPPORT OF THE HEALTHCARE MISSION OF THE MEDICAL CENTER OF CENTRAL GEORGIA. TOTAL EXPENSES RELATED TO THE OPERATION OF THE CCRE DURING THE FISCAL YEAR WERE $15,724,253. Schedule A, Part IV, Section C, Line 1 Majority director detail The Board of Directors of both the Supported Organization (The Medical Center of Central Georgia, Inc.) and the Supporting Organization are subject to the control of the Board of Directors of Navicent Health, a related Section 501(c)(3) organization that serves as the parent organization of a multi-entity healthcare system. In addition, the same individuals serve as the COO and the Secretary of both the Supporting and Supported Organizations. false true false false false false true 10478 false false 10478 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The Executive Director spent approximately 120 hours lobbying the Georgia General Assembly on a bill to allow home based senior care. 1732834 1732834 52547915 25787528 26760387 8629674 5729688 2899986 4817249 3401640 1415609 269809 263782 6027 32814843 Bank Loans 1828367 F Distressed Debt 1384640 F Other Investments 6553542 F 9766549 INTEREST RATE SWAP 1761831 DUE TO AFFILIATES 1157816 Entrance Fees Payable 31471849 34391496 X 17510416 0 0 17510416 35217 35217 17545633 15689042 3 3 15689039 35214 35214 15724253 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote CARLYLE PLACE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. CARLYLE PLACE HAS EVALUATED ITS TAX POSITIONS AND DETERMINED THAT THEY DO NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF SEPTEMBER 30, 2015. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Reclassification of Other Income - 35214 Rounding - 3 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rounding - 3 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Reclassification of Other Income - 35214 Central America and the Caribbean 0 Investments 1485769 0 0 0 0 0 0 1485769 0 1485769 false false false false true false false true false false false false false true false RHONDA S PERRY EXECUTIVE VICE PRESIDENT & COO 0 439044 0 0 0 743973 0 115742 0 8321 0 1307080 0 743019 ELBERT T MCQUEEN CEO 0 277185 0 0 0 22052 0 346036 0 13402 0 658675 0 0 KENNETH B BANKS SECRETARY & CHIEF LEGAL COUNSEL 0 291197 0 0 0 302367 0 197319 0 22976 0 813859 0 270013 THOMAS ROCKENBACH JR EXECUTIVE DIRECTOR 153183 0 0 0 677 0 2599 0 22881 0 179340 0 0 0 A Donald Faulk Jr (FORMER) CEO 0 228074 0 0 0 0 0 0 0 0 0 228074 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF NAVICENT HEALTH, INC. ENGAGES AN EXECUTIVE CONSULTING FIRM PERIODICALLY TO REVIEW AND PROVIDE RECOMMENDATIONS REGARDING TOTAL COMPENSATION AND BENEFITS FOR THE EXECUTIVE LEADERSHIP TEAM. BASE COMPENSATION, INCENTIVE COMPENSATION, AND BENEFITS ARE INCLUDED IN THE REVIEW. THE EXECUTIVE CONSULTANTS REVIEW ORGANIZATION STRUCTURE, INDIVIDUAL JOB DESCRIPTIONS, AND DISCUSS SCOPE OF LEADERSHIP AND SPAN OF CONTROL WITH HR, THE COO, AND THE CEO AS A PART OF THE PROCESS TO DETERMINE PROPER PLACEMENT OF THE PAY GRADE AND LEVEL OF PARTICIPATION IN INCENTIVE AND BENEFITS PROGRAMS. THE COMPENSATION COMMITTEE PERIODICALLY REAFFIRMS THE TOTAL COMPENSATION PHILOSOPHY WHICH TARGETS THE 75TH PERCENTILE OF TOTAL COMPENSATION FOR OUR LEADERSHIP TEAM. THE PEER GROUP USED IS NATIONAL HOSPITALS AND HEALTH SYSTEMS OF SIMILAR SIZE AND SCOPE. OUR HUMAN RESOURCES DEPARTMENT SURVEYS THOSE EMPLOYED OUTSIDE OF THE EXECUTIVE LEADERSHIP TEAM USING TOOLS THAT PROVIDE COMPARABLE DATA IN OUR MARKET AREA TO ENSURE THE COMPENSATION IS IN LINE WITH OTHER HEALTH CARE ORGANIZATIONS Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan MCCG HAD A SUPPLEMENTAL EXECUTIVE BENEFIT PROGRAM ("SEBP") FOR CERTAIN EXECUTIVES THAT WAS DESIGNED AS A LOAN REGIME SPLIT DOLLAR LIFE INSURANCE PROGRAM. THIS PROGRAM WAS EXPECTED TO PROVIDE DEATH AND OTHER BENEFITS TO EXECUTIVES AND TO PROVIDE REPAYMENT OF LIFE INSURANCE PREMIUMS TO THE ORGANIZATION. AS A RESULT OF ECONOMIC CONDITIONS, THE LIFE INSURANCE POLICIES DID NOT PERFORM AS ANTICIPATED. DURING 2009 MCCG SUSPENDED ALL PREMIUM PAYMENTS AND REEVALUATED THE EFFECTIVENESS OF THE PROGRAM FOR ALL CURRENT PARTICIPANTS. DURING CALENDAR YEAR 2009 THE MCCG BOARD OF DIRECTORS, AFTER CONSULTATION WITH COMPENSATION AND LEGAL ADVISERS, ADOPTED A RESOLUTION TO MAKE PAYMENTS TO THE RETIRED PARTICIPANTS IN THE SEBP. IN CONSIDERATION FOR THE RECEIPT OF SUCH PAYMENT, THE RETIRED EXECUTIVES SURRENDERED SUBSTANTIALLY ALL RIGHTS AND BENEFITS (OTHER THAN A SMALL DEATH BENEFIT) UNDER THE SEBP TO THE ORGANIZATION. SUBSEQUENTLY, A SIMILAR DECISION WAS MADE DURING FISCAL YEAR ENDED SEPTEMBER 30, 2011 FOR THE REMAINING (EMPLOYED) PARTICIPANTS WITH ANY PAYMENTS TO BE MADE DEPENDENT ON THE INDIVIDUAL CONTINUING TO PROVIDE SUBSTANTIAL SERVICES TO A SPECIFIED FUTURE DATE. IN ADDITION, MCCG AND ITS AFFILIATED ORGANIZATIONS ADOPTED A SERP PROGRAM FOR CERTAIN EXECUTIVES EFFECTIVE FOR SERVICES RENDERED ON OR AFTER JANUARY 1, 2010. THIS PROGRAM PROVIDES FOR ANNUAL ACCOUNT VESTING IF THE PARTICIPANT IS EMPLOYED ON DECEMBER 31 OF THE THIRD YEAR AFTER THE ACCOUNT IS CREATED. THE BENEFIT EQUALS THE ANNUAL INCREASE IN THE PRESENT VALUE OF A LIFETIME ANNUITY PAYABLE COMMENCING AT A SPECIFIED TARGETED FUTURE DATE. THE ANNUTIY IS EQUAL TO A SPECIFIC PERCENTAGE OF FINAL AVERAGE EARNINGS (GENERALLY 60%) LESS (1) THE EXPECTED ANNUAL SEBP PAYMENT USED IN CALCULATING THE SEBP LUMP SUM PAYMENT, (2) THE ANNUAL BENEFIT PROVIDED UNDER THE DEFINED BENEFIT PLAN, AND (3) 100% OF THE PARTICIPANT'S SOCIAL SECURITY BENEFIT. DURING THE YEAR, THE FOLLOWING BENEFITS WERE ACCRUED: RHONDA PERRY $ 79,690 KEN BANKS $174,368 ELBERT MCQUEEN $328,436 IN ADDITION, NAVICENT ADOPTED A RETENTION PAYMENT PLAN EFFECTIVE OCTOBER 1, 2011 DESIGNED TO ENCOURAGE DESIGNATED EMPLOYEES TO CONTINUE THEIR EMPLOYMENT. UNDER THE PLAN, CGHS MAY SELECT A RETENTION CREDIT EQUAL TO A PERCENTAGE OF THE EXECUTIVE'S BASE SALARY. THE CREDIT IS REDUCED BY THE VALUE OF LIFE INSURANCE COVERAGE PROVIDED TO THE EXECUTIVE. IN GENERAL, THE PLAN IS SUBJECT TO VESTING AT THE END OF THE THIRD PLAN YEAR AFTER THE ACCOUNT WAS CREATED OR AGE 65 IF EARLIER, AND IS SUBJECT TO FORFEITURE IF THE EXECUTIVE VOLUNTARILY SEPARATES FROM SERVICE. DURING THE YEAR THE FOLLOWING BENEFITS ACCRUED UNDER THIS PLAN: RHONDA PERRY $34,643 KEN BANKS $19,107 ELBERT MCQUEEN $11,350 THE FOLLOWING NONQUALIFIED RETIREMENT PLAN BENEFITS WERE REPORTED AS TAXABLE INCOME TO VESTED INDIVIDUALS: RHONDA PERRY $743,019 KEN BANKS $270,013 Schedule J, Part I, Line 7 Non-fixed payments THIS PROGRAM IS ADMINISTERED BY THE CEO OF NAVICENT HEALTH, INC. THE DISCRETIONARY INCENTIVE PROGRAM WAS ESTABLISHED FOR REWARD AND RECOGNITION OF EXECUTIVES AND ORGANIZATIONAL LEADERS WHO GO ABOVE AND BEYOND THE SCOPE OF THEIR RESPONSIBILITIES. A MACON-BIBB COUNTY HOSPITAL AUTHORITY 581034851 NoneNoneN 2015-05-26 38435000 REFUNDING OF SERIES 2000 BONDS REISSUED IN 2009 false false false A 0 38435000 0 0 0 100000 0 0 0 38335000 0 2001 true false true true A false true true false false 0.0034 0.0 0.0034 false false true A false false true false true false false false true A false Schedule K, Part IV, Line 2b Arbitrage Exception All original proceeds, investment proceeds and other gross proceeds met the 6-Month Spending Exception to the Arbitrage Rebate requirements. Schedule K, Part I, Column (f) PURPOSE/ISSUE DATE THE 2015 BONDS REFUNDED 2009 REISSUED BONDS THAT HAD BEEN REISSUED ON 09/01/2009. CONTINUED FROM STATEMENT TO PROGRAM SERVICES ACCOMPLISHMENTS INDEPENDENT LIVING - A RESIDENT OF CP MUST BE AT LEAST SIXTY-TWO YEARS OF AGE AT THE TIME OF RESIDENCY (IN THE CASE OF A COUPLE AT LEAST ONE RESIDENT MUST BE SIXTY-TWO AND THE OTHER MUST BE AT LEAST FIFTY-FIVE). INDEPENDENT LIVING CHOICES INCLUDE GARDEN HOMES OR VARIOUS SIZE APARTMENTS, WITH ACCESS TO ALL AMENITIES INCLUDING, BUT NOT LIMITED TO, NUTRITIONAL MEAL PLANS, SCHEDULED TRANSPORTATION, FITNESS PROGRAMS AND THE WELLNESS CLINIC, WHERE AN R.N. SEES RESIDENTS FOR ASSESSMENT AS NEEDED THROUGHOUT THE WEEK. CP'S RESIDENT CENTERED APPROACH ENSURES THAT RESIDENTS HAVE A HUGE VARIETY OF ACTIVITY AND ENTERTAINMENT OPTIONS, WITH EMPHASIS ON AN ACTIVE, EDUCATIONAL AND ENJOYABLE LIFESTYLE. NUMBER OF UNITS: 226 ASSISTED LIVING - ASSISTED LIVING IN STAFFORD SUITES IS AVAILABLE. A VARIETY OF OPTIONS FOR SERVICES ARE AVAILABLE DEPENDING UPON NEED - CNAS AND LPNS WILL HELP RESIDENTS WITH MAINTAINING A QUALITY OF LIFE AS CLOSE TO INDEPENDENT LIVING AS POSSIBLE, MONITORING MEDICATIONS, ASSISTING WITH PHYSICAL NEEDS TO INCLUDE BATHING AND DRESSING, AND PROVIDING HEALTH MONITORING. REHABILITATION SERVICES TO INCLUDE PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES ARE AVAILABLE AS NEEDED. OUR RESIDENT CENTERED APPROACH ENSURES THAT RESIDENTS HAVE A DIVERSITY OF ACTIVITY AND ENTERTAINMENT OPTIONS, ADAPTED AS NEEDED TO RESIDENT'S LIMITATIONS. NUMBER OF UNITS: 29 SKILLED NURSING - HARRINGTON HOUSE IS CP'S SKILLED NURSING FACILITY WHERE RESIDENTS MAY GO TO RECUPERATE FROM SURGERY, A LIFE THREATENING EVENT OR ILLNESS, OR AS THEIR HEALTH DETERIORATES, TO RECEIVE TOP QUALITY CARE AS THEY NEAR THE END OF THEIR LIVES. REHABILITATION SERVICES TO INCLUDE PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES ARE AVAILABLE AS NEEDED. OUR RESIDENT CENTERED APPROACH ENSURES THAT RESIDENTS HAVE CHOICES OF ACTIVITY AND ENTERTAINMENT OPTIONS, TAILORED AS NEEDED TO RESIDENT'S LIMITATIONS. NUMBER OF UNITS: 40 MEMORY CARE - THE MEMORY CARE UNIT OF CARLYLE PLACE ASSISTS RESIDENTS WHO ARE EXPERIENCING AGE-RELATED DEMENTIA, ALZHEIMER'S, OR OTHER HEALTH ISSUES THAT IMPACT THEIR MEMORIES AND ABILITIES, ENSURING THEIR HEALTH AND SAFETY. REHABILITATION SERVICES TO INCLUDE PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPIES ARE AVAILABLE AS NEEDED. OUR RESIDENT CENTERED APPROACH ENSURES THAT RESIDENTS HAVE CHOICES OF ACTIVITY AND ENTERTAINMENT OPTIONS, MODIFIED AS NEEDED TO RESIDENT'S ABILITIES. NUMBER OF UNITS: 26 CARLYLE PLACE IS COMMITTED TO AN ONGOING RELATIONSHIP WITH THE MIDDLE GEORGIA COMMUNITY AND SERVING SENIORS BOTH WITHIN AND BEYOND OUR WALLS. THE BOARD, MANAGEMENT AND STAFF ARE COMMITTED TO SHARING THEIR PROFESSIONAL KNOWLEDGE AND EXPERTISE REGARDING SENIORS AS WELL AS MATERIALLY SUPPORTING GERIATRIC SERVICES. SUPPORT OF THE ALZHEIMER'S ASSOCIATION IS A SALIENT EXAMPLE. EACH YEAR STAFF IS SUPPORTED IN THEIR EFFORTS TO RAISE FUNDS DURING WORKING HOURS TO SUPPORT THIS CAUSE. ADDITIONALLY, THE ORGANIZATION CORPORATELY SUPPORTS THE UNITED WAY. ON STAFF TIME, VOLUNTEER HOURS AND CIVIC MEMBERSHIPS ARE SUPPORTED AND ENCOURAGED. ADDITIONALLY, OUR RESIDENTS AND STAFF CONTINUALLY FIND TIME TO ASSURE THAT WE CONTRIBUTE OUTSIDE OUR CARLYLE COMMUNITY. Form 990, Part VI, Line 6 Classes of members or stockholders NAVICENT HEALTH, INC., A RELATED 501(c)(3) ORGANIZATION, IS THE SOLE MEMBER OF THE ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body NAVICENT HEALTH, INC., A RELATED 501(C)(3) ORGANIZATION, HAS CERTAIN RESERVE POWERS AS WELL AS THE POWER TO APPROVE AND REMOVE BOARD MEMBERS OF CENTRAL GEORGIA SENIOR HEALTH, INC. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders NAVICENT HEALTH, INC., A RELATED 501(C)(3) ORGANIZATION, HAS CERTAIN RESERVE POWERS AS WELL AS THE POWER TO APPROVE AND REMOVE BOARD MEMBERS OF CENTRAL GEORGIA SENIOR HEALTH, INC. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS PREPARED BY CENTRAL GEORGIA SENIOR HEALTH PERSONNEL FROM INFORMATION PROVIDED BY MANAGEMENT AND FROM FINANCIAL STATEMENTS (AUDITED BY AN INDEPENDENT CPA FIRM). IT WAS REVIEWED IN DETAIL BY BOTH OUR OUTSIDE TAX ADVISOR (ANOTHER INDEPENDENT CPA) AND BY FINANCIAL MANAGEMENT. A COPY OF THE FORM 990 WAS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.CENTRAL GEORGIA HEALTH SYSTEMS, INC., A RELATED 501(C)(3) ORGANIZATION, HAS CERTAIN RESERVE POWERS AS WELL AS THE POWER TO APPROVE AND REMOVE BOARD MEMBERS OF CENTRAL GEORGIA SENIOR HEALTH, INC. Form 990, Part VI, Line 12c Conflict of interest policy THE DEPARTMENT OF AUDIT AND COMPLIANCE ISSUES COI DISCLOSURE FORMS ANNUALLY TO OUR BOARD MEMBER, ADMINISTRATION AND DIRECTORS. AUDIT AND COMPLIANCE RECEIVES, REVIEWS AND DOCUMENTS ALL POTENTIAL CONFLICTS (PERCEIVED AND REAL). THE RESULTS ARE TAKEN TO THE COMPLIANCE COMMITTEE WHERE THE REAL CONFLICTS OF INTEREST ARE DISCUSSED AND A PLAN FOR CORRECTIVE ACTION IS DEVELOPED. IF NEEDED, CORRECTIVE ACTION RECOMMENDATIONS ARE TAKEN TO THE APPROPRIATE BOARD AND ADMINISTRATION FOR IMPLEMENTATION. ANY TIME A CHANGE IN A RELATIONSHIP OR NEW POTENTIAL CONFLICT EVOLVES, THE INDIVIDUAL MUST AMEND THEIR COI DISCLOSURE FORM. CONFLICTED INDIVIDUALS ARE PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING SUCH TRANSACTIONS, BUT MAY PROVIDE INFORMATION IF REQUESTED BY THE COMPLIANCE COMMITTEE. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF NAVICENT HEALTH, INC. ENGAGES AN EXECUTIVE CONSULTING FIRM EVERY 2-3 YEARS TO REVIEW AND PROVIDE RECOMMENDATIONS REGARDING TOTAL COMPENSATION AND BENEFITS FOR THE EXECUTIVE LEADERSHIP TEAM. BASE COMPENSATION, INCENTIVE COMPENSATION, AND BENEFITS ARE INCLUDED IN THE REVIEW. THE EXECUTIVE CONSULTANTS REVIEW ORGANIZATION STRUCTURE, INDIVIDUAL JOB DESCRIPTIONS, AND DISCUSS SCOPE OF LEADERSHIP AND SPAN OF CONTROL WITH HR, THE COO, AND THE CEO AS A PART OF THE PROCESS TO DETERMINE PROPER PLACEMENT OF THE PAY GRADE AND LEVEL OF PARTICIPATION IN INCENTIVE AND BENEFITS PROGRAMS. THE COMPENSATION COMMITTEE PERIODICALLY REAFFIRMS THE TOTAL COMPENSATION PHILOSOPHY WHICH TARGETS THE 75TH PERCENTILE OF TOTAL COMPENSATION FOR OUR LEADERSHIP TEAM. THE PEER GROUP USED ITS NATIONAL HOSPITALS AND HEALTH SYSTEMS OF SIMILAR SIZE AND SCOPE. OUR HUMAN RESOURCES DEPARTMENT SURVEYS THOSE EMPLOYED OUTSIDE OF THE EXECUTIVE LEADERSHIP TEAM USING TOOLS THAT PROVIDE COMPARABLE DATA IN OUR MARKET AREA TO ENSURE THE COMPENSATION IS IN LINE WITH OTHER HEALTHCARE ORGANIZATIONS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue Garden Home Rental - Total Revenue: 35215, Related or Exempt Function Revenue: 35215, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Laundry Fees - Total Revenue: 420, Related or Exempt Function Revenue: 420, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Beauty Shop Revenue - Total Revenue: 6429, Related or Exempt Function Revenue: 6429, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Prior Period Adjustment The prior period adjustment results from a change in accounting principle related to refundable advance fees. During the year ended September 30, 2014, the organization implemented the provisions of FASB Accounting Standards Update No. 2012-01 Health Care Entities (Topic 954). The amendments in this update resulted in a reclassification of deferred revenue to a liability account. Previously amortized deferred revenue was also recorded to a liability account. Since the change in accounting principle does not affect the timing of the recognition of income or deduction, the change is not a change in accounting method for income tax purposes. Thus, Form 3115 is not required to be filed. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Interest Rate SWAP Change in FMV - 77779; Rounding - -6; NAVICENT HEALTH INC 691 CHERRY STREET SUITE 400 MACON GA 31201 582149127 PARENT/STRATEIC PLANNING AND FINANCIAL MANAGEMENT GA 501(c)(3 Type III-FI NA false HEALTH SERVICES OF CENTRAL GEORGIA INC 691 CHERRY STREET SUITE 400 MACON GA 31201 582307485 HEALTHCARE SERVICES GA 501(c)(3 3 CENTRAL GEORGIA HEALTH SYSTEMS false MEDCEN COMMUNITY HEALTH FOUNDATION INC 858 HIGH STREET MACON GA 31201 237363555 FUNDRAISING GA 501(c)(3 7 CENTRAL GEORGIA HEALTH SYSTEMS false MEDICAL CENTER OF GEORGIA INC 691 CHERRY STREET SUITE 400 MACON GA 31201 582149128 HOSPITAL GA 501(c)(3 3 CENTRAL GEORGIA HEALTH SYSTEMS false MEDICAL CENTER OF PEACH COUNTY INC 1960 HWY 247 BYRON GA 31008 453765471 HOSPITAL GA 501(c)(3 3 CENTRAL GEORGIA HEALTH SYSTEMS false SECURE HEALTH PLANS OF GEORGIA LLC 577 MULBERRY STREET SUITE 1000 MACON GA 31201 582306549 MANAGED CARE GA NA N/A CENTRAL GEORGIA PET LLC 1650 HARDEMAN AVENUE MACON GA 31201 371464470 MEDICAL IMAGING CENTER GA NA N/A CENTRAL GEORGIA HEALTH VENTURES INC 691 CHERRY STREET SUITE 400 MACON GA 31201 582164989 HOME CARE SERVICES GA NA C Corporation false CENTRA PROFESSIONAL INDEMNITY LTD INSURANCE CJ NA C Corporation false false false false false true false false false false false false false false true true true true false false