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PROVIDED GUIDANCE TO ITS SUPPORTED ORGANIZATIONS IN THE DEVELOPMENT AND EXECUTION OF STRATEGIC INITIATIVES TO FULFILL THE ORGANIZATION'S MISSION "TO PROVIDE GEORGIA DIRECT ACCESS TO HEALTH CARE SERVICES". OVERSIGHT, MANAGEMENT AND ADMINISTRATIVE SERVICES: COMMUNITY HEALTH SYSTEMS, INC. PROVIDED THE FRAMEWORK FOR GOVERNANCE OF THE ORGANIZATION'S ACTIVITIES AND PROVIDED SERVICES TO FACILITATE THE ADMINISTRATIVE FUNCTIONS OF THE ORGANIZATION. THESE SERVICES INCLUDED, BUT WERE NOT LIMITED TO, ENTERPRISE BUSINESS PLATFORMS; PROJECT MANAGEMENT SUPPORT; COMMUNICATIONS SUPPORT; TECHNOLOGY INFRASTRUCTURE AND SUPPORT; FINANCIAL AND ACCOUNTING SUPPORT AND HUMAN CAPITAL MANAGEMENT SUPPORT. 126327829 true true false true false false false false false false true false false true false false false true false false false false false false false false false true false true false false false false false false false true false false false false true true true true false false true 33 0 true 210 true false false false false false false false false X 5 3 false false true false false false false true true false false true true true true true true true true false GA X COMMUNITY HEALTH SYSTEMS INC 4786212100 PO BOX 1037 MACON GA 31202 RONNIE D ROLLINS DIR, PRES & 40.00 4.00 X X 838426 0 27346 LORRAINE T TAYLOR CFO, CAO, SE 40.00 4.00 X 746111 0 25955 FREDDIE WALTER SENIOR VP 40.00 0.00 X 397479 0 21507 JON HOWELL SENIOR VP 40.00 0.00 X 391139 0 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SERVICES, INC. 43-2007492 10 X 2,910,975 0 PIEDMONT REGIONAL HEALTH, INC. 43-2007498 10 X 1,604,022 0 STEWARD HEALTH SERVICES, INC. 43-2007486 10 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 207200 207200 207200 207200 140064629 585359061 140271829 585566261 1000000 1000000 250000 250000 1000000 1000000 41121 1000000 3041121 4561682 215475 207002 205606 207200 835283 250000 250000 10280 250000 760280 1140420 SCHEDULE C, PART II-A CLINICAL SERVICES, INC. 57-1157115 1005 BOULDER DRIVE GRAY, GA 31032 0 0 0 36,123,609 0 0 COMMUNITY ANCILLARY SERVICES, INC. 43-2007496 213 THIRD STREET MACON, GA 31201 0 0 0 62,171,031 0 0 COMMUNITY HEALTH FOUNDATION, INC. 57-1157153 P.O. 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BOX 1803 MACON, GA 31202 0 0 0 63,570,791 0 0 PIEDMONT REGIONAL HEALTH, INC. 43-2007498 1005 BOULDER DRIVE GRAY, GA 31032 0 0 0 27,885,183 0 0 STEWARD HEALTH SERVICES, INC. 43-2007486 110 STONE BROOKE DRIVE GRAY, GA 31032 0 0 0 0 0 0 1704535 1530422 174113 183804 183804 174113 DEPOSITS 1639750 1639750 29864318 29864318 8743907 8743907 38608225 35284792 35284792 91043037 91043037 126327829 SCHEDULE D, PAGE 4, PART XI, LINE 4B IHDS CONTRIBUTION REVENUE 8,743,907 SCHEDULE D, PAGE 4, PART XII, LINE 4B IHDS CONTRIBUTION EXPENSE 91,043,037 SCHEDULE D, PAGE 4, PART XIII CHSI IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC 501(C)(3) AS A 509(A)(3) SUPPORTING ORGANIZATION. THE ORGANIZATION MAY MAKE CONTRIBUTIONS TO, OR RECEIVE CONTRIBUTIONS FROM, SUPPORTED ORGANIZATIONS OF THE IHDS ANNUALLY TO FURTHER SUPPORT THE TAX-EXEMPT PURPOSE OF THE CHSI IHDS. CONTRIBUTIONS MAY CONSIST OF CASH OR TRANSFERS OF OWNERSHIP INTERESTS OF WHOLLY-OWNED DISREGARDED ENTITIES. OWNERSHIP INTERESTS TRANSFERRED TO ANOTHER IHDS TAX- EXEMPT ENTITY ARE MADE AT NET BOOK VALUE (COST). 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 8,743,907 IN CONTRIBUTION REVENUE FROM SUPPORTED ORGANIZATIONS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS REVENUE IN THE AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION ALSO REPORTED 91,043,037 IN CONTRIBUTION EXPENSE FOR AMOUNTS CONTRIBUTED TO SUPPORTED ORGANIZATIONS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS EXPENSE IN THE AUDITED FINANCIAL STATEMENTS. true CLINICAL SERVICES INC 1005 BOULDER DRIVE GRAY GA 31032 571157115 501C3 6507186 IHDS CONTRIBUTION COMMUNITY HEALTH FOUNDATION INC 110 STONE BROOKE DRIVE GRAY GA 31032 571157153 501C3 58927229 IHDS CONTRIBUTION COMMUNITY REHABILITATION SERVICES 110 STONE BROOKE DRIVE GRAY GA 31032 203253779 501C3 363180 IHDS CONTRIBUTION HOME & COMMUNITY SERVICES INC 110 STONE BROOKE DRIVE GRAY GA 31032 432007492 501C3 2910975 IHDS CONTRIBUTION HEALTH SYSTEMS FACILITIES INC 1005 BOULDER DRIVE GRAY GA 31032 743083594 501C3 4988150 IHDS CONTRIBUTION HEALTH SCHOLARSHIPS INC 1005 BOULDER DRIVE GRAY GA 31032 581805305 501C3 15742295 IHDS CONTRIBUTION PIEDMONT REGIONAL HEALTH INC 1005 BOULDER DRIVE GRAY GA 31032 432007498 501C3 1604022 IHDS CONTRIBUTION 7 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 RONNIE D ROLLINS DIR, PRES & CEO 827226 11200 27346 865772 LORRAINE T TAYLOR CFO, CAO, SECRETARY 731339 14772 25955 772066 FREDDIE WALTER SENIOR VP 380663 16816 21507 418986 JON HOWELL SENIOR VP 375439 15700 15376 406515 JILL SNOW SENIOR VP 316709 14067 21801 352577 ANGELA HAMMACK SENIOR VP 318300 11200 19787 349287 RALPH WARNOCK DIRECTOR, EXEC VP 297935 18699 18856 335490 KIMBERLY SHEFFIELD SENIOR VP 292025 13282 22086 327393 MICHELLE MOORE-ANDREWS SENIOR VP 248961 13077 22098 284136 MICHAEL TAYLOR SENIOR VP 254568 10431 18863 283862 CHRISTOPHER JOHNSON SENIOR VP 240349 13679 18657 272685 CORI REESE VICE PRESIDENT 220027 13630 21042 254699 RUSTY LEE SENIOR VP 217024 10296 16354 243674 KEN MCDONALD SENIOR VP 209324 12392 18386 240102 TERESA MOODY SENIOR VP 206686 12101 20842 239629 APRIL KENNERLY VICE PRESIDENT 200255 11416 12836 224507 KIMBERLY HERRON SENIOR VP 200633 8006 12841 221480 HUNTER HURST VICE PRESIDENT 192874 15311 12729 220914 PAMELA O' ROURKE SENIOR VP 194294 8149 17103 219546 BUCKIE NORTON VICE PRESIDENT 170453 11849 19681 201983 LORAY CHILDS VICE PRESIDENT 165130 9751 18381 193262 MARCUS TRAINER DIR NW OPERATIONS 156825 6363 16601 179789 AUTUMN WARD VICE PRESIDENT 150945 10435 16788 178168 YOLANDA PENCE VICE PRESIDENT 143580 11352 19540 174472 SYLVIA ROWE VICE PRESIDENT 154232 6189 11798 172219 KATIE CARR VICE PRESIDENT 157168 6388 3253 166809 WENDY DRAKE VICE PRESIDENT 140683 5693 16002 162378 KELLY LAUGHLIN VICE PRESIDENT 129501 10703 9907 150111 LAKE PARK REAL ESTATE INC SEE BELOW 142080 RE RENTAL false SCHEDULE L, PART V LAKE PARK REAL ESTATE, INC. IS OWNED BY A SUBSIDIARY THAT IS OWNED BY RONNIE D. ROLLINS, PRESIDENT AND CEO. FORM 990 - ORGANIZATION'S MISSION TO SUPPORT AND ENCOURAGE HEALTH CARE AND RELATED SERVICES THROUGH PROVIDING STRATEGIC PLANNING, OVERSIGHT, MANAGEMENT, SUPERVISION, ADMINISTRATIVE SERVICES AND OTHER ESSENTIAL FUNCTIONS TO SECTION 501(C)(3) SUPPORTED ORGANIZATIONS WITHIN AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. FORM 990, PAGE 2, PART III, LINE 4A STRATEGIC PLANNING: COMMUNITY HEALTH SYSTEMS, INC. PROVIDED GUIDANCE TO ITS SUPPORTED ORGANIZATIONS IN THE DEVELOPMENT AND EXECUTION OF STRATEGIC INITIATIVES TO FULFILL THE ORGANIZATION'S MISSION "TO PROVIDE GEORGIA DIRECT ACCESS TO HEALTH CARE SERVICES". OVERSIGHT, MANAGEMENT AND ADMINISTRATIVE SERVICES: COMMUNITY HEALTH SYSTEMS, INC. PROVIDED THE FRAMEWORK FOR GOVERNANCE OF THE ORGANIZATION'S ACTIVITIES AND PROVIDED SERVICES TO FACILITATE THE ADMINISTRATIVE FUNCTIONS OF THE ORGANIZATION. THESE SERVICES INCLUDED, BUT WERE NOT LIMITED TO, ENTERPRISE BUSINESS PLATFORMS; PROJECT MANAGEMENT SUPPORT; COMMUNICATIONS SUPPORT; TECHNOLOGY INFRASTRUCTURE AND SUPPORT; FINANCIAL AND ACCOUNTING SUPPORT AND HUMAN CAPITAL MANAGEMENT SUPPORT. FORM 990, PAGE 6, PART VI, LINE 4 EFFECTIVE NOVEMBER 14, 2023, THE ORGANIZATION APPROVED THE "SECOND AMENDED AND RESTATED BYLAWS". THE BYLAWS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST IN ACCORDANCE WITH SECTION 6104(D) DISCLOSURE REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 FOR COMMUNITY HEALTH SYSTEMS, 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 AND TO PROVIDE THE BOARD WITH A LEGAL OPINION REGARDING THE SAME. 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 AND TO PROVIDE THE BOARD WITH A LEGAL OPINION REGARDING THE SAME. 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 FNANCIAL 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, 2024. 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 465,212 FROM THE ERC PROGRAM DURING THE YEAR ENDED JUNE 30, 2024. 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