MEDICAL CENTER HOSPITAL AUTHORITY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: MEDICAL CENTER HOSPITAL AUTHORITY (EIN 58-0905094)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-13
IRS object ID: 202411349349302126
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-13T08:34:26-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FORVIS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 RIDGEFIELD COURT	AddressLine1Txt
City	ASHEVILLE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28806	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	580905094	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE MEDICAL CENTER HOSPITAL AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MEDI	BusinessNameControlTxt
Phone	7066606271	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 CENTER STREET NO 400	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31901	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALLEN HOLLADAY	PersonNm
Person Title	ASSISTANT TREASURER	PersonTitleTxt
Phone	7066606271	PhoneNum
Signature	2024-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ALLEN	PersonFirstNm
Person Last	HOLLADAY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMY BIBBY	PreparerPersonNm
PTIN	P00445891	PTIN
Phone	8282542254	PhoneNum
Preparation	2024-05-10	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALLEN HOLLADAY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 CENTER STREET NO 400	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31901	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$17,145,005	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	GOVERNMENTAL NON-PROFIT	OtherOrganizationDsc
Formation	1979	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	THE MEDICAL CENTER HOSPITAL AUTHORITY IS A NON-PROFIT ORGANIZATION THAT HAS DEVELOPED THE HEALTH AND HUMAN SERVICES CENTER. THE PRIMARY OBJECTIVE OF THE CENTER IS TO PROVIDE MODERN AND EFFICIENT FACILITIES FOR THE MANY CLINICAL AND SOCIAL SERVICES PROGRAMS OFFERED BY TENANTS OF THE CENTER, TO REDUCE OPERATING COSTS FOR THE TENANTS AND TO IMPROVE THE QUALITY OF PATIENTS AND CLIENT SERVICES THROUGH INNOVATIVE WORKING RELATIONSHIPS AMONG THE OCCUPANTS OF THE CENTER.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	224	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$342,232	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$15,723,756	PYProgramServiceRevenueAmt
CY Program Service Revenue	$16,725,293	CYProgramServiceRevenueAmt
PY Investment Income	$3,184,164	PYInvestmentIncomeAmt
CY Investment Income	$160,881	CYInvestmentIncomeAmt
PY Other Revenue	$140,759	PYOtherRevenueAmt
CY Other Revenue	$258,831	CYOtherRevenueAmt
PY Total Revenue	$19,390,911	PYTotalRevenueAmt
CY Total Revenue	$17,145,005	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$7,155,338	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$7,670,622	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$9,088,764	PYOtherExpensesAmt
CY Other Expenses	$9,301,640	CYOtherExpensesAmt
PY Total Expenses	$16,244,102	PYTotalExpensesAmt
CY Total Expenses	$16,972,262	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,146,809	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$172,743	CYRevenuesLessExpensesAmt
Total Assets BOY	$70,549,918	TotalAssetsBOYAmt
Total Assets EOY	$73,243,689	TotalAssetsEOYAmt
Total Liabilities BOY	$71,299,950	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$71,142,917	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$750,032	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,100,772	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MEDICAL CENTER HOSPITAL AUTHORITY IS A SPECIAL PURPOSE GOVERNMENTAL ENTITY WHOSE PRIMARY PURPOSE IS THE OPERATION OF SPRING HARBOR AT GREEN ISLAND (SPRING HARBOR) A CONTINUING CARE RETIREMENT COMMUNITY AS WELL AS ADDITIONAL HEALTHCARE SERVICES PROVIDED IN THE GIBSON BUILDING THAT SUPPORT THE INDIGENT PATIENT POPULATIONS OF THE COLUMBUS GEORGIA AND SURROUNDING AREAS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$16,377,129	ExpenseAmt
Revenue	$16,984,124	RevenueAmt
Desc	COLUMBUS CONSOLIDATED GOVERNMENT INDIGENT CARE PROGRAM. THE AUTHORITY ACTS AS A CONDUIT FOR THE MEDICAL CENTER, INC. IN SECURING FUNDING FOR THE INDIGENT CARE PROGRAM THROUGH THE CITY OF COLUMBUS AND FOR FUNDING FROM THE STATE OF GEORGIA FOR ITS PHYSICIAN TRAINING PROGRAM. IN 2005, THE AUTHORITY COMPLETED CONSTRUCTION ON THE SPRING HARBOR AT GREEN ISLAND, A CONTINUING CARE RETIREMENT COMMUNITY (CCRC) CONSISTING OF 196 INDEPENDENT LIVING UNITS, A HEALTH CENTER WITH 30 PERSONAL CARE UNITS, 30 SPECIALTY CARE BEDS, AND 40 SKILLED NURSING BEDS. THE AUTHORITY IS THE OWNER OF THE ASSETS OF SPRING HARBOR EXCLUDING THE LAND WHICH IS OWNED BY COLUMBUS REGIONAL HEALTHCARE SYSTEM, PURSUANT TO A GROUND LEASE DATED JUNE 1, 2004. AS SUCH, THE ASSETS AND LIABILITIES AS WELL AS REVENUES AND EXPENSES OF SPRING HARBOR HAVE BEEN INCLUDED IN THE AUTHORITY'S CONSOLIDATED BALANCE SHEET AND STATEMENTS OF REVENUES AND EXPENSES.	Desc
Total Program Service Expenses	$16,377,129	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	43	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	224	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ALLEN HOLLADAY	PersonNm
Phone	7066606271	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	707 CENTER STREET SUITE 400	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31901	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SUSAN MCWHIRTER
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
ALPNA ARORA
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MAX BRABSON JR
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
JOHN BUCHOLTZ DO
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MIKE BURNS
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
BRENDA DERAMUS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN HARGROVE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
RODNEY MAHONE
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
T FREDRICK MCKNIGHT
VICE CHAIR	1.00	Yes (X)	Yes (X)	$0	$0	$0
ALLEN HOLLADAY
ASSISTANT TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
TINA ETHERIDGE
ASSISTANT SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
HEALTHPRO-HERITAGE
SPECTRUM ACQUISITIONS LLC PO BOX	BALTIMORE	MD	212649268	THERAPY SERVICES	$388,740
OWENS PAINT LLC
1580 HAMILTON MULBERRY GROVE RD	CATAULA	GA	31804	PAINTING	$210,840
ASHLEY DRAKE
6410 GA HWY 240N	BOX SPRINGS	GA	31801	CONSTRUCTION/REHAB	$152,130
THOMAS PUCKET DESIGNS LLC
7 WEST WAY	EAST HAMPTON	NY	11937	INTERIOR DESIGN	$134,104
SHIFTKEY LLC
P O BOX 735913	DALLAS	TX	753735913	CONTRACT LABOR HEALTHCARE	$122,313

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENT FEES	623000	$8,838,776	$8,838,776
PATIENT SERVICES	623000	$4,896,272	$4,896,272
AMORTIZATION OF DEFERRED ENTRANCE	623000	$2,990,245	$2,990,245

Field	Value	IRS element (for citing)
Total Program Service Revenue	$16,725,293	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$138,406	TotalRevenueColumnAmt
Exclusion	$138,406	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$258,831	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$258,831	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$258,831	TotalRevenueColumnAmt
Related Or Exempt Func Income	$258,831	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$22,475	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$22,475	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,475	TotalRevenueColumnAmt
Exclusion	$22,475	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,145,005	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,984,124	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$160,881	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,400,613	TotalAmt
Program Services	$5,904,015	ProgramServicesAmt
Management And General	$496,598	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$20,355	TotalAmt
Program Services	$18,776	ProgramServicesAmt
Management And General	$1,579	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$951,173	TotalAmt
Program Services	$877,375	ProgramServicesAmt
Management And General	$73,798	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$298,481	TotalAmt
Program Services	$275,323	ProgramServicesAmt
Management And General	$23,158	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$2,336,585	TotalAmt
Program Services	$2,336,585	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,636,686	TotalAmt
Program Services	$1,636,686	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$911,928	TotalAmt
Program Services	$911,928	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,408,882	TotalAmt
Program Services	$2,408,882	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$246,245	TotalAmt
Program Services	$246,245	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
SUPPLY EXPENSE	$1,572,830	$1,572,830
OTHER EXPENSES	$188,484	$188,484

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,972,262	TotalAmt
Program Services	$16,377,129	ProgramServicesAmt
Management And General	$595,133	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,298,936	BOYAmt
EOY	$6,615,847	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,867,924	BOYAmt
EOY	$1,665,691	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$534,530	BOYAmt
EOY	$397,063	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$83,891	BOYAmt
EOY	$108,207	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$101,910	BOYAmt
EOY	$72,883	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$80,574,835	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$40,522,764	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$40,825,491	BOYAmt
EOY	$40,052,071	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$21,107,147	BOYAmt
EOY	$22,133,919	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,730,089	BOYAmt
EOY	$2,198,008	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$70,549,918	BOYAmt
EOY	$73,243,689	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,434,166	BOYAmt
EOY	$1,322,478	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$20,881,445	BOYAmt
EOY	$20,890,293	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,969,065	BOYAmt
EOY	$17,969,065	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,015,274	BOYAmt
EOY	$30,961,081	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$71,299,950	BOYAmt
EOY	$71,142,917	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$26,733,763	BOYAmt
EOY	-$23,109,539	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,983,731	BOYAmt
EOY	$25,210,311	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$750,032	BOYAmt
EOY	$2,100,772	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$70,549,918	BOYAmt
EOY	$73,243,689	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$172,743	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,372,247	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,305,814	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$262,236	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$401,061	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$281,650	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$342,232	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$1,287,179	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,137,178	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,646,393	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,332,685	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$15,864,515	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,984,124	CurrentTaxYearAmt
Total	$79,964,895	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$16,399,414	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,047,454	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$15,614,335	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,206,747	CurrentTaxYearMinus1YearAmt
Current Tax Year	$16,984,124	CurrentTaxYearAmt
Total	$81,252,074	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$81,252,074	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,315,615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$946,537	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,237,119	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,697,470	CurrentTaxYearMinus1YearAmt
Current Tax Year	$397,237	CurrentTaxYearAmt
Total	$7,593,978	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,315,615	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$946,537	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,237,119	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,697,470	CurrentTaxYearMinus1YearAmt
Current Tax Year	$397,237	CurrentTaxYearAmt
Total	$7,593,978	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$489,417	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$596,662	CurrentTaxYearMinus3YearsAmt
Total	$1,086,079	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,204,446	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,590,653	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,851,454	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,904,217	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,381,361	CurrentTaxYearAmt
Total	$89,932,131	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.90350	PublicSupportCY509Pct
Public Support PY509	0.89690	PublicSupportPY509Pct
Investment Income CY	0.08440	InvestmentIncomeCYPct
Investment Income PY	0.08890	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,526,657	OtherCostOrOtherBasisAmt
Book Value	$3,526,657	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$53,575,640	OtherCostOrOtherBasisAmt
Depreciation	$23,134,518	DepreciationAmt
Book Value	$30,441,122	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,018,051	OtherCostOrOtherBasisAmt
Depreciation	$4,538,328	DepreciationAmt
Book Value	$1,479,723	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,387,546	OtherCostOrOtherBasisAmt
Depreciation	$10,702,737	DepreciationAmt
Book Value	$2,684,809	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,066,941	OtherCostOrOtherBasisAmt
Depreciation	$2,147,181	DepreciationAmt
Book Value	$1,919,760	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$40,052,071	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (7 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
MONEY MARKET FUNDS	$1,482,587	C
U.S. GOVERNMENT TREASURY NOTES AND MUNICIPAL BONDS	$2,024,407	C
EQUITIES	$10,435,835	C
U.S. CORPORATE BONDS	$5,784,804	C
MORTGAGE-BACKED SECURITIES	$2,180,863	C
MUTUAL FUNDS	$148,780	C
ACCRUED INTEREST	$76,643	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$22,133,919	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ENTRANCE FEE DEPOSIT	$118,161
REFUNDABLE ENTRANCE FEES	$30,842,920

Field	Value	IRS element (for citing)
Total Liability	$30,961,081	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$17,605,324	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,372,247	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$1,372,247	RevenueNotReportedAmt
Revenue Subtotal	$16,233,077	RevenueSubtotalAmt
Investment Expenses Not Incld	$911,928	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$911,928	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$17,145,005	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$16,060,334	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$16,060,334	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$911,928	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$911,928	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$16,972,262	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE AUTHORITY IS EXEMPT FROM FEDERAL INCOME TAX AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, ITS ACTIVITIES, AS WELL AS THOSE OF SPRING HARBOR, ARE EXEMPT FROM FEDERAL INCOME TAXES. SPRING HARBOR HAS EVALUATED THEIR TAX POSITIONS AND DETERMINED THAT THEY DO NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF JUNE 30, 2023 AND 2022.	ExplanationTxt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	THE MEDICAL CENTER HOSPITAL AUTHORITY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	580905094	BondIssuerEIN
Bond Issued	2017-12-01	BondIssuedDt
Issue Price	$32,080,000	IssuePriceAmt
Purpose	REFUNDING OF SERIES 2007 BONDS	PurposeDesc
Defeased	0	DefeasedInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Pool Financing	0	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$15,310,935	RetiredAmt
Total Proceeds	$32,080,000	TotalProceedsAmt
Issuance Costs From Proceeds	$1,219,545	IssuanceCostsFromProceedsAmt
Working Capital Expenditures	$41,355,000	WorkingCapitalExpendituresAmt
Refunding Tax Exempt Bonds	0	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	0	RefundingTaxableBondsInd
Final Allocation Made	Yes (1)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (1)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedPropertyInd
Any Lease Arrangements	0	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	0	MgmtContractBondFincdPropInd
Any Research Agreements	0	AnyResearchAgreementsInd
Bond Iss Meet Prvt Sec Pymt Test	0	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	0	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiledInd
Rebate Not Due Yet	0	RebateNotDueYetInd
Exception To Rebate	0	ExceptionToRebateInd
No Rebate Due	0	NoRebateDueInd
Variable Rate Issue	0	VariableRateIssueInd
Hedge Identified In Bks And Rec	0	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	0	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	0	ProceduresCorrectiveActionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	MANAGEMENT FEES ARE PAID TO COLUMBUS REGIONAL HEALTHCARE TO PROVIDE LABOR/PROPERTY MANAGEMENT SERVICES FOR THE HEALTH AND HUMAN SERVICES CENTER. SENIOR MANAGEMENT AND OVERSIGHT FOR ACCOUNTING AND ADMINISTRATIVE DUTIES ARE PAID TO COLUMBUS REGIONAL SENIOR LIVING AND COLUMBUS REGIONAL HEALTHCARE.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION'S FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT WELL KNOWN TO THE ORGANIZATION AND EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD PERFORMS A REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATEMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND EITHER MAILS, EMAILS, OR FAXES THE APPLICABLE DOCUMENTS TO THE RECIPIENT DEPENDING ON THE PARTICULAR CIRCUMSTANCES. IN ADDITION, THE ORGANIZATION'S 990 IS REPORTED ON GUIDESTAR.COM EACH YEAR FOR GENERAL PUBLIC REVIEW.
FORM 990, PART IX, LINE 11G	PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 2,336,585. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,336,585.
FORM 990, PART XI, LINE 9:	2021 GASB 87 RESTATEMENT 1,305,814.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SPRING HARBOR AT GREEN ISLAND	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 SPRING HARBOR DRIVE	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	31904	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	NURSING CARE AND ASSISTED LIVING	PrimaryActivitiesTxt
Legal Domicile State	GA	LegalDomicileStateCd
Total Income	$17,800,534	TotalIncomeAmt
End Of Year Assets	$65,247,789	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	COLUMBUS REGIONAL HEALTHCARE SYSTEM	BusinessNameLine1Txt