2026-05-11T12:04:16-04:00 2025-06-30 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2024-07-01 432007496 COMMUNITY ANCILLARY SERVICES INC COMM 4786212100 110 STONE BROOKE DRIVE GRAY GA 31032 TERESA MOODY SECRETARY 4786212100 2026-05-07 true false WILLIAM R ROUNTREE P01231836 4787466277 2026-05-11 2024 2025-03-06 01:10:19Z TERESA MOODY 110 STONE BROOKE DRIVE GRAY GA 31032 67522990 false X WWW.ELDERCAREPHARMACY.ORG X 2003 GA THE PROVISION OF PHARMACEUTICAL, MEDICAL SUPPLIES AND EQUIPMENT AND RELATED SERVICES AS PART OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. 3 3 150 0 457126 21331 63285838 67501659 26107 0 0 63769071 67522990 7710242 9160429 0 9865513 10434235 0 0 46706518 48619963 64282273 68214627 -513202 -691637 13998504 14057565 3760382 3952169 10238122 10105396 X THE PROVISION OF PHARMACEUTICAL, MEDICAL EQUIPMENT, HEALTHCARE SUPPLIES, AND RELATED SERVICES, AS PART OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. false false 68214627 9160429 67501659 TO PROVIDE PHARMACY SERVICES THROUGH A NETWORK OF PERSONAL CARE AND NURSING FACILITIES TO PATIENTS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. TO PROVIDE MEDICAL, HEALTH CARE AND RELATED SUPPLIES TO PERSONAL CARE AND NURSING FACILITIES FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. TO PROVIDE MEDICAL EQUIPMENT, GOODS, LINENS, UNIFORMS AND COMMODITIES TO PERSONAL CARE AND NURSING FACILITIES FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. THE ABOVE SERVICES ARE PROVIDED; CONSISTENT WITH THE POLICIES AND PROCEDURES PREVIOUSLY ADOPTED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC., THE SECTION 509(A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THOSE COMMUNITIES. 68214627 true false false false false false false false false false true false false true true false true true false false false false false false false false false true false true false false false false false false false false false false false false true true false false false true 23 0 true 150 true false false false false false false false false X 3 3 false false false false true true false true true false false true true true true true true true true false GA X COMMUNITY ANCILLARY SERVICES INC 4786212100 213 THIRD STREET MACON GA 31201 JAMES R LEE JR VICE PRESIDE 40.00 X 300800 0 34013 KIMBERLY SHEFFIELD PRESIDENT 4.00 40.00 X 0 284324 36973 CALVIN D FRANKLIN VICE PRESIDE 40.00 X 253926 0 34050 TERESA MOODY SECRETARY 4.00 40.00 X 0 233661 35637 AMANDA ROBERSON VP OPERATION 40.00 X 199853 0 29881 MELISSA PRICE VP COMPLIANC 40.00 X 182824 0 31322 STEPHANIE KIRKLAND SENIOR DIR P 40.00 X 176086 0 29350 GINGER LANCASTER DIR OF PHARM 40.00 X 145581 0 26292 JACLYN HOWARD SR MGR OF PH 40.00 X 144441 0 25950 DEBORAH MACLEAN MGR CON. 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PHARM. 40.00 X 143217 0 25757 PAUL A CABLE DIRECTOR 1.00 4.00 X 0 24000 0 KATHRYN DENNIS DIRECTOR 1.00 4.00 X 0 24000 0 JOSEPH A WALL CHAIRMAN 1.00 4.00 X 0 24000 0 1694063 589985 331992 31 false true false X 21331 21331 SERVICE REVENUES, NET OF COGS 64439711 64439711 CONTRACT SERVICES 2037159 2037159 OTHER REVENUE 690739 690739 MANAGEMENT FEES 334050 334050 67501659 67522990 67501659 9160429 9160429 1066669 1066669 7988193 7988193 248895 248895 476124 476124 654354 654354 25034 25034 866741 866741 4631 4631 448566 448566 239976 239976 MEDICAL SUPPLY EXPENSE 41739641 41739641 SUPPORT ORGANIZATION FEES 3309283 3309283 MISCELLANEOUS 948061 948061 OTHER ADMINISTRATIVE 841390 841390 196640 196640 68214627 68214627 0 0 584117 979032 5880344 6006062 3440496 3410087 341098 328805 8869883 5903690 3261504 2966193 -660207 -613301 1151152 980687 13998504 14057565 2581121 2932092 1179261 1020077 3760382 3952169 X 10238122 10105396 10238122 10105396 13998504 14057565 X -691637 558911 X false true X true false X 1162533 802237 457126 21331 2443227 76253452 53420096 52260470 63285838 67501659 312721515 77415985 54222333 52260470 63742964 67522990 315164742 315164742 441923 364511 1596 26107 834137 441923 364511 1596 26107 834137 77857908 54586844 52262066 63769071 67522990 315998879 0.99740 0.99630 0.00000 0.00000 X 62011 62011 4047363 1514370 2532993 70424 70424 4690085 4318896 371189 2966193 RIGHT-OF-USE ASSET OPERATING 980687 980687 OPERATING LEASE OBLIGATION 1020077 1020077 77088525 9565535 9565535 67522990 67522990 68060822 9006624 9006624 59054198 9160429 9160429 68214627 SCHEDULE D, PAGE 4, PART XI, LINE 2D TAXABLE SUBSIDIARIES REVENUE 9,565,535 SCHEDULE D, PAGE 4, PART XII, LINE 2D TAXABLE SUBSIDIARY EXPENSES 9,006,624 SCHEDULE D, PAGE 4, PART XII, LINE 4B IHDS CONTRIBUTION EXPENSE 9,160,429 SCHEDULE D, PAGE 4, PART XIII THE ORGANIZATION IS A NONPROFIT CORPORATION AS DESCRIBED IN IRC 501(C)(3) AND IS A SUPPORTED ORGANIZATION OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). CHSI IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC 501(C)(3), AS THE SUPPORTING ORGANIZATION OF THE IHDS. SEE SCHEDULE R FOR A LISTING OF THE OTHER TAX-EXEMPT MEMBERS OF THE CHSI IHDS. THE ORGANIZATION MAY MAKE CONTRIBUTIONS TO, OR RECEIVE CONTRIBUTIONS FROM, CHSI OR OTHER SUPPORTED ORGANIZATIONS OF THE IHDS ANNUALLY TO FURTHER SUPPORT THE TAX-EXEMPT PURPOSE OF THE IHDS. CONTRIBUTIONS MAY CONSIST OF CASH OR TRANSFERS OF OWNERSHIP INTERESTS OF WHOLLY-OWNED DISREGARDED ENTITIES. OWNERSHIP INTERESTS TRANSFERRED TO ANOTHER IHDS SUPPORTING ORGANIZATION ARE MADE AT NET BOOK VALUE. TRANSFERS OF OWNERSHIP INTERESTS OCCUR TO BETTER ALIGN THE OPERATIONS OF THE SUPPORTING ORGANIZATIONS IN FURTHERANCE OF THE IHDS TAX-EXEMPT PURPOSE. CONTRIBUTIONS TO/FROM CHSI AND OTHER MEMBERS OF THE IHDS ARE REPORTED AS EQUITY TRANSFERS FOR FINANCIAL REPORTING PURPOSES UNDER U.S. GAAP (ASC 954 -220-45-2). FORM 990 REQUIRES THESE CONTRIBUTIONS RECEIVED TO BE RECOGNIZED AS CONTRIBUTION REVENUE ON PART VIII, AND INCLUDED ON SCHEDULE B, WHILE CONTRIBUTIONS DISBURSED ARE TO BE RECOGNIZED AS EXPENSE ON PART IX, AND INCLUDED ON SCHEDULE I. AS A RESULT, DURING FISCAL YEAR ENDED JUNE 30, 2024 THE ORGANIZATION REPORTED -0- IN CONTRIBUTION REVENUE FROM MEMBERS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS REVENUE IN THE AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION ALSO REPORTED 9,160,429 IN CONTRIBUTION EXPENSE FOR AMOUNTS CONTRIBUTED TO OTHER MEMBERS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS EXPENSE IN THE AUDITED FINANCIAL STATEMENTS. true COMMUNITY HEALTH SYSTEMS INC PO BOX 1037 MACON GA 31202 743083593 501C3 9160429 FMV IHDS CONTRIBUTION 1 SCHEDULE I, PAGE 1, PART I, LINE 2 SEE SCHEDULE D, PART XIII X X X X X false false false false false false false false false JAMES R LEE JR VICE PRESIDENT 300800 11200 22813 334813 KIMBERLY SHEFFIELD PRESIDENT 284324 11200 25773 321297 CALVIN D FRANKLIN VICE PRESIDENT 253926 10328 23722 287976 TERESA MOODY SECRETARY 233661 9906 25731 269298 AMANDA ROBERSON VP OPERATIONS 199853 8231 21650 229734 MELISSA PRICE VP COMPLIANCE & QA 182824 7694 23628 214146 STEPHANIE KIRKLAND SENIOR DIR PHARMACY 176086 7229 22121 205436 GINGER LANCASTER DIR OF PHARMACY 145581 6040 20252 171873 JACLYN HOWARD SR MGR OF PHARM 144441 6306 19644 170391 DEBORAH MACLEAN MGR CON. PHARM SRVCS 147335 5949 16818 170102 TED GREEN MGR. PHARM. INFROMAT 143217 6431 19326 168974 FORM 990, PAGE 2, PART III, LINE 4A TO PROVIDE PHARMACY SERVICES THROUGH A NETWORK OF PERSONAL CARE AND NURSING FACILITIES TO PATIENTS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. TO PROVIDE MEDICAL, HEALTH CARE AND RELATED SUPPLIES TO PERSONAL CARE AND NURSING FACILITIES FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. TO PROVIDE MEDICAL EQUIPMENT, GOODS, LINENS, UNIFORMS AND COMMODITIES TO PERSONAL CARE AND NURSING FACILITIES FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. THE ABOVE SERVICES ARE PROVIDED; CONSISTENT WITH THE POLICIES AND PROCEDURES PREVIOUSLY ADOPTED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC., THE SECTION 509(A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THOSE COMMUNITIES. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS A SOLE MEMBER, COMMUNITY HEALTH SYSTEMS, INC., A NONPROFIT GEORGIA CORPORATION. FORM 990, PAGE 6, PART VI, LINE 7A UNDER THE ORGANIZATION'S BYLAWS, WHILE IT IS THE SOLE MEMBER OF THE ORGANIZATION, COMMUNITY HEALTH SYSTEMS, INC., AS A TYPE I SECTION 509(A)(3) AND SECTION 501(C)(3) SUPPORTING ORGANIZATION, HAS THE SOLE RIGHT TO ELECT, REPLACE AND TO REMOVE THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND SHALL ENSURE THAT AT ALL TIMES, A MAJORITY OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS SHALL BE COMPOSED OF PERSONS WHO ARE CONCURRENTLY SERVING AS MEMBERS OF THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 FOR COMMUNITY ANCILLARY SERVICES, INC. IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. UPON COMPLETION, THE INDEPENDENT ACCOUNTING FIRM PROVIDES A DRAFT OF THE FORM 990 TO THE AUDIT COMMITTEE OF THE ORGANIZATION FOR ITS REVIEW. ALLOWING ADEQUATE TIME FOR REVIEW, THE INDEPENDENT ACCOUNTING FIRM SUBSEQUENTLY MEETS WITH THE AUDIT COMMITTEE OF THE ORGANIZATION TO REVIEW AND DISCUSS THE DRAFT FORM 990. FOLLOWING THE AUDIT COMMITTEE'S REVIEW, DISCUSSION AND APPROVAL OF THE DRAFT FORM 990, THE AUDIT COMMITTEE THEN PROVIDES THE DRAFT FORM 990 TO THE ORGANIZATION'S BOARD OF DIRECTORS WITH A RECOMMENDATION TO REVIEW AND APPROVE THE FORM 990. SUBSEQUENT TO RECEIPT OF THE DRAFT FORM 990, A MEETING OF THE ORGANIZATION'S BOARD OF DIRECTORS IS HELD TO DISCUSS THE RECOMMENDATION FROM ITS AUDIT COMMITTEE AND TO ASK QUESTIONS OF THE INDEPENDENT ACCOUNTING FIRM AND THE ORGANIZATION'S MANAGEMENT. FOLLOWING REVIEW AND DISCUSSION, THE BOARD THEN APPROVES THE FORM 990 TO BE FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C COMPLIANCE WITH THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY IS EFFECTUATED BY, AT A MINIMUM, THE BOARD OF DIRECTOR'S ANNUAL REVIEW OF CONFLICT DISCLOSURE STATEMENTS PROVIDED BY THE ORGANIZATION'S DIRECTORS AND OFFICERS. ALSO, THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW CONFLICT DISCLOSURE STATEMENTS PRIOR TO TAKING ACTION ON PROPOSED TRANSACTIONS AND CONTRACTUAL ARRANGEMENTS. THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY PROVIDES THE PROCEDURE FOR WHICH INTERESTED PERSONS ARE EVALUATED TO DETERMINE IF A CONFLICT EXISTS. IF IT IS DETERMINED THAT A BOARD MEMBER HAS A CONFLICT OF INTEREST, THEN SUCH BOARD MEMBERS ARE NOT ALLOWED TO PARTICIPATE IN DELIBERATIONS ON THE SPECIFIC MATTER AND IS EXCUSED FROM, AND NOT ALLOWED TO PARTICIPATE IN, ANY BOARD VOTE ON THE MATTER. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION REGULARLY AND CONSISTENTLY COMPLIES WITH THE COMPENSATION APPROVAL PROCESS, AS DEFINED BY ITS CONFLICTS OF INTEREST POLICY, THROUGH A COMPREHENSIVE ENGAGEMENT CONDUCTED BY ITS COMPENSATION COMMITTEE. A THIRD-PARTY COMPENSATION CONSULTANT IS ENGAGED TO GATHER COMPARABILITY DATA FOR THE ORGANIZATION'S SENIOR MANAGEMENT AND ITS KEY OR HIGHLY COMPENSATED EMPLOYEES. FOLLOWING COMPLETION OF THE ENGAGEMENT, THE THIRD-PARTY CONSULTANT ISSUES A WRITTEN REPORT REFLECTING ITS OPINION CONCERNING WHETHER THE ORGANIZATION'S PROPOSED COMPENSATION ARRANGEMENTS CONSTITUTE REASONABLE COMPENSATION UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. UPON RECEIPT AND REVIEW OF THE CONSULTANT'S WRITTEN REPORT AND SUPPORTING MATERIALS, THE ORGANIZATION'S COMPENSATION COMMITTEE THEN PROVIDES ALL SUCH MATERIALS ALONG WITH RECOMMENDATIONS TO ITS BOARD OF DIRECTORS FOR CONSIDERATION. SUBSEQUENTLY, THE BOARD OF DIRECTORS HOLDS A MEETING TO REVIEW THE MATERIALS AND RECOMMENDATIONS FROM ITS COMPENSATION COMMITTEE AT WHICH TIME THE BOARD WILL VOTE ON THE REASONABLENESS OF COMPENSATION FOR EACH INDIVIDUAL INCLUDED IN THE COMPENSATION ENGAGEMENT. IF ANY DISQUALIFIED OR OTHERWISE CONFLICTED BOARD MEMBERS ARE PRESENT AT THE MEETING, THEY DO NOT PARTICIPATE IN THE DELIBERATIONS AND ARE EXCUSED FROM VOTING ON SUCH MATTERS. THE COMPENSATION APPROVAL PROCESS IS CARRIED OUT BY THE ORGANIZATION'S BOARD OF DIRECTORS IN A MANNER DESIGNED TO SATISFY ALL THREE OF THE REQUIREMENTS NECESSARY TO ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO COMPENSATION ARRANGEMENTS FOR DISQUALIFIED PERSONS UNDER SECTION 53.4958-6 OF THE INTERNAL REVENUE CODE. AS PART OF THE PROCESS, THE ORGANIZATION'S BOARD OF DIRECTORS RETAINS THIRD-PARTY LEGAL COUNSEL TO FURTHER ADVISE THE BOARD ON THE REBUTTABLE PRESUMPTION PROCESS. THE FINAL STEP IN THE PROCESS IS PREPARATION OF DOCUMENTATION REQUIRED TO ESTABLISH THE REBUTTABLE PRESUMPTION UTILIZING THE REBUTTABLE PRESUMPTION CHECKLIST ISSUED BY THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION REGULARLY AND CONSISTENTLY COMPLIES WITH THE COMPENSATION APPROVAL PROCESS, AS DEFINED BY ITS CONFLICTS OF INTEREST POLICY, THROUGH A COMPREHENSIVE ENGAGEMENT CONDUCTED BY ITS COMPENSATION COMMITTEE. A THIRD-PARTY COMPENSATION CONSULTANT IS ENGAGED TO GATHER COMPARABILITY DATA FOR THE ORGANIZATION'S SENIOR MANAGEMENT AND ITS KEY OR HIGHLY COMPENSATED EMPLOYEES. FOLLOWING COMPLETION OF THE ENGAGEMENT, THE THIRD-PARTY CONSULTANT ISSUES A WRITTEN REPORT REFLECTING ITS OPINION CONCERNING WHETHER THE ORGANIZATION'S PROPOSED COMPENSATION ARRANGEMENTS CONSTITUTE REASONABLE COMPENSATION UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE. UPON RECEIPT AND REVIEW OF THE CONSULTANT'S WRITTEN REPORT AND SUPPORTING MATERIALS, THE ORGANIZATION'S COMPENSATION COMMITTEE THEN PROVIDES ALL SUCH MATERIALS ALONG WITH RECOMMENDATIONS TO ITS BOARD OF DIRECTORS FOR CONSIDERATION. SUBSEQUENTLY, THE BOARD OF DIRECTORS HOLDS A MEETING TO REVIEW THE MATERIALS AND RECOMMENDATIONS FROM ITS COMPENSATION COMMITTEE AT WHICH TIME THE BOARD WILL VOTE ON THE REASONABLENESS OF COMPENSATION FOR EACH INDIVIDUAL INCLUDED IN THE COMPENSATION ENGAGEMENT. IF ANY DISQUALIFIED OR OTHERWISE CONFLICTED BOARD MEMBERS ARE PRESENT AT THE MEETING, THEY DO NOT PARTICIPATE IN THE DELIBERATIONS AND ARE EXCUSED FROM VOTING ON SUCH MATTERS. THE COMPENSATION APPROVAL PROCESS IS CARRIED OUT BY THE ORGANIZATION'S BOARD OF DIRECTORS IN A MANNER DESIGNED TO SATISFY ALL THREE OF THE REQUIREMENTS NECESSARY TO ESTABLISH THE REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO COMPENSATION ARRANGEMENTS FOR DISQUALIFIED PERSONS UNDER SECTION 53.4958-6 OF THE INTERNAL REVENUE CODE. AS PART OF THE PROCESS, THE ORGANIZATION'S BOARD OF DIRECTORS RETAINS THIRD-PARTY LEGAL COUNSEL TO FURTHER ADVISE THE BOARD ON THE REBUTTABLE PRESUMPTION PROCESS. THE FINAL STEP IN THE PROCESS IS PREPARATION OF DOCUMENTATION REQUIRED TO ESTABLISH THE REBUTTABLE PRESUMPTION UTILIZING THE REBUTTABLE PRESUMPTION CHECKLIST ISSUED BY THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST IN ACCORDANCE WITH THE SECTION 6104(D) DISCLOSURE REQUIREMENTS. FORM 990, PART VIII PART VIII, LINE 1E GOVERNMENT GRANTS/CONTRIBUTIONS THE CARES ACT ESTABLISHED THE EMPLOYEE RETENTION CREDIT (AMENDED BY THE TAXPAYER CERTAINTY AND DISASTER TAX RELIEF ACT OF 2020, ENACTED DECEMBER 27, 2020), WHICH PROVIDES A REFUNDABLE PAYROLL TAX CREDIT TO ENTITIES THAT WERE SUBJECT TO FULL OR PARTIAL COVID-19 SHUTDOWNS OR WHOSE GROSS RECEIPTS DECLINED BY A SPECIFIED PERCENTAGE WHEN COMPARED TO THE SAME QUARTER IN THE PRIOR YEAR. THE ERC, WHICH COVERS A CAPPED AMOUNT OF WAGES AND HEALTH CARE BENEFIT EXPENSES PER EMPLOYEE, MAY NOT BE CLAIMED FOR WAGES PAID WITH THE PROCEEDS OF A PPP LOAN THAT HAVE BEEN FORGIVEN. THE ORGANIZATION DID NOT RECEIVE ANY PPP FUNDING. THE ORGANIZATION HAS SUBMITTED PAYROLL TAX FILINGS FOR CERTAIN ELIGIBLE QUARTERS AS OF JUNE 30, 2025. THE ORGANIZATION'S POLICY IS TO ACCOUNT FOR ANY TAX CREDITS RECEIVED THROUGH THE ERC PROGRAM IN ACCORDANCE WITH ASC 958-605 AS A CONDITIONAL CONTRIBUTION. UNDER ASC 958-605, CONDITIONAL CONTRIBUTION ACCOUNTING HAS CERTAIN BARRIERS WHICH MUST BE OVERCOME BEFORE THE CONDITIONAL CONTRIBUTION IS RECOGNIZED AS REVENUE. ALTHOUGH THE ORGANIZATION HAS MADE CERTAIN AMENDED PAYROLL TAX FILINGS, THE ORGANIZATION HAS TAKEN THE POSITION THAT THE FINAL BARRIER TO REVENUE RECOGNITION OF THE CONDITIONAL CONTRIBUTIONS IS THE ACTUAL RECEIPT OF THE TAX CREDITS IN CASH. THE ORGANIZATION RECEIVED 21,331 FROM THE ERC PROGRAM DURING THE YEAR ENDED JUNE 30, 2025. FORM 990, PART XI, LINE 9 BOOK EARNINGS FROM TAXABLE SUBS 558,911 PSI LLC DBA ELDERCARE PHARMACY 440 INDUSTRIAL BOULEVARD HAWKINSVILLE GA 31036 432007496 PHARMACY GA 50246768 6012544 NA HDI DISTRIBUTION LLC DBA ECP DISTR 440 INDUSTRIAL BOULEVARD HAWKINSVILLE GA 31036 432007496 SUPPLY DIS GA 23532327 5121663 NA HELPLINK LLC PO BOX 1803 MACON GA 31202 141904766 EMERGENCY GA 1136271 127920 NA COMM CARE PHARM - HAWKINSVILLE 150 COMMERCE STREET HAWKINSVILLE GA 31036 320395216 DORMANT GA NA CLINICAL SERVICES INC 1005 BOULDER DRIVE GRAY GA 31032 571157115 PART VII GA 501C3 10 CHSI false COMMUNITY HEALTH FOUNDATION INC 110 STONE BROOKE DRIVE GRAY GA 31032 571157153 PART VII GA 501C3 10 CHSI false COMMUNITY HEALTH SYSTEMS INC PO BOX 1037 MACON GA 31202 743083593 PART VII GA 501C3 12A NA false COMMUNITY REHABILITATION SERVICES 110 STONE BROOKE DRIVE GRAY GA 31032 203253779 PART VII GA 501C3 10 CHSI false HEALTH SCHOLARSHIPS INC 1005 BOULDER DRIVE GRAY GA 31032 581805305 PART VII GA 501C3 10 CHSI false HEALTH SYSTEMS FACILITIES INC 1005 BOULDER DRIVE GRAY GA 31032 743083594 PART VII GA 501C3 10 CHSI false HEALTH SYSTEMS REAL ESTATE INC 110 STONE BROOKE DRIVE GRAY GA 31032 432007488 PART VII GA 501C3 10 CHSI false HOME & COMMUNITY SERVICES INC 110 STONE BROOKE DRIVE GRAY GA 31032 432007492 PART VII GA 501C3 10 CHSI false PIEDMONT REGIONAL HEALTH INC 1005 BOULDER DRIVE GRAY GA 31032 432007498 PART VII GA 501C3 10 CHSI false STEWARD HEALTH SERVICES INC 110 STONE BROOKE DRIVE GRAY GA 31032 432007486 PART VII GA 501C3 10 CHSI false COMMUNITY HEALTH VENTURES INC 4875 RIVERSIDE DRIVE SUITE 105 MACON GA 31210 201392241 RISK MGMT GA N/A false GEORGIA PHARMACY SERVICES INC 110 STONE BROOKE DRIVE GRAY GA 31032 200248574 PHARMACY GA N/A false HEALTH DISTRIBUTION SERVICES INC 110 STONE BROOKE DRIVE GRAY GA 31032 200248557 SUPPLY DIS GA N/A false false true false false false false false false false false true true true false false false false false false COMMUNITY HEALTH SYSTEMS INC M 3286628 FMV HEALTH SCHOLARSHIPS INC L 23144852 FMV HEALTH SYSTEMS FACILITIES INC L 2917979 FMV PIEDMONT REGIONAL HEALTH INC L 1582413 FMV HOME & COMMUNITY SERVICES INC L 330428 FMV HEALTH SYSTEMS REAL ESTATE INC K 174612 FMV COMMUNITY HEALTH SYSTEMS INC B 9160429 NBV SCHEDULE R SCHEDULE R, PART II: EACH OF THE TAX-EXEMPT ORGANIZATIONS LISTED IN SCHEDULE R, PART II ARE MEMBERS OF AN INTEGRATED HEALTHCARE DELIVERY SYSTEM.