2023-11-07T14:28:48-06:00 2022-12-31 440160260 FORVIS LLP 500 RIDGEFIELD COURT ASHEVILLE NC 28806 990 2022-01-01 586047070 GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION GEOR 7702494501 380 INTERSTATE N PARKWAY SE 150 ATLANTA GA 30339 CARIE SUMMERS CFO/EVP HEALTHCARE FINANCING 7702494501 2023-11-07 1 CARIE SUMMERS 999009999 1 AMY BIBBY P00445891 8282542254 2023-11-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z EARL ROGERS 380 INTERSTATE N PARKWAY SE 150 ATLANTA GA 30339 5840382 0 X WWW.GHA.ORG X 1965 GA EDUCATIONAL AND RESEARCH ACTIVITIES THAT HELP IMPROVE HOSPITAL PATIENT CARE. 8 7 17 7 0 0 3947128 4482558 1165025 1338281 123781 -164667 0 0 5235934 5656172 1000 30500 0 0 1502662 1613735 0 0 0 4203560 4479129 5707222 6123364 -471288 -467192 3397611 4571798 2392970 4034349 1004641 537449 TO ADVANCE THE HEALTH OF INDIVIDUALS AND COMMUNITIES BY SERVING AS THE LEADING ADVOCATE FOR ALL GEORGIA HOSPITALS AND HEALTH CARE SYSTEMS. 0 0 4485198 30500 1338281 THE PURPOSE OF GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION IS ACCOMPLISHED THROUGH EDUCATIONAL AND TRAINING PROGRAMS. THESE PROGRAMS INCLUDE TELNET AND WORKSHOPS TO HELP IMPROVE PATIENT CARE, PARTNERSHIP FOR HEALTH AND ACCOUNTABILITY TO AID HOSPITALS IN DEVELOPING AND IMPLEMENTING A QUALITY REVIEW PROGRAM AND PATIENT SAFETY AND ACCOUNTABILITY, FURNISHING FINANCIAL AID FOR STUDENTS NEEDING ASSISTANCE IN PURSUING HEALTHCARE CAREERS AND SPONSORING STUDIES, AND SURVEYS THAT WILL ADD TO THE BODY OF KNOWLEDGE FOR HOSPITAL ADMINISTRATION. 4485198 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 5 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X CARIE SUMMERS 7702494507 380 INTERSTATE NORTH PARKWAY SE ATLANTA GA 30339 DON AVERY CHAIR 1.00 X X 0 0 0 DAN OWENS CHAIR ELECT 1.00 X X 0 0 0 KEVIN BIERSCHENK IMMEDIATE PAST CHAIR 1.00 X 0 0 0 MONTEZ CARTER BOARD MEMBER 1.00 X 0 0 0 STEVE GAUTNEY BOARD MEMBER 1.00 X 0 0 0 VICKI LEWIS BOARD MEMBER 1.00 X 0 0 0 MICHAEL LEVENGOOD BOARD MEMBER 1.00 X 0 0 0 EARL ROGERS BOARD MEMBER 1.10 36.40 X X 32125 1038716 274375 CARIE SUMMERS CFO/EVP HEALTHCARE FINANCING 7.50 30.00 X 81609 326435 97993 CHARLES ADAMS EVP 11.30 26.20 X 245814 573565 122850 RHETT PARTIN SVP CLINICAL SERVICES & PUBLIC HEALTH 37.50 X 238590 0 56166 ANDREW COBB SVP, MEMBER EDUCATION & ENGAGEMENT 37.50 X 151225 0 20430 KERI CONLEY EVP EXTERNAL AFFAIRS 9.40 28.10 X 92205 276616 92718 ANNA ADAMS GENERAL COUNSEL/EVP HEALTH POLICY 3.80 33.70 X 37767 339896 110474 ADRIANNE FEINBERG DIRECTOR, EMERGENCY PREPAREDNESS 37.50 X 130291 0 26735 LYNNE HALL SENIOR QUALITY IMPROVEMENT ADVISOR 37.50 X 103112 0 23149 1112738 2555228 824890 5 0 1 0 0 130939 2595271 1756348 4482558 PARTNERSHIP FOR HEALTH AND ACCOUN 541900 825787 825787 TELNET 611710 275175 275175 WORKSHOPS 611710 237319 237319 1338281 19543 19543 184210 -184210 -184210 -184210 5656172 1338281 0 -164667 30500 30500 879335 879335 379404 379404 54601 54601 211765 211765 88630 88630 628806 628806 24426 24426 2193 2193 12986 3598 9388 682686 682686 30097 30097 2385319 2331049 54270 29085 29085 DIRECT GRANT EXPENSES 669786 669786 MEMBERSHIP ACTIVITIES 10663 10663 OTHER MISCELLANEOUS 3082 3082 6123364 4485198 1638166 0 1292855 1642471 1145224 948077 41354 482371 744929 997407 173249 501472 3397611 4571798 160207 505678 994527 1050612 1238236 2478059 2392970 4034349 X 1004641 537449 1004641 537449 3397611 4571798 -467192 0 X X 0 1 X 1 1 1 X 5467544 6834977 11685810 3947128 4482558 32418017 1493876 1683876 1255527 1165025 1338281 6936585 6961420 8518853 12941337 5112153 5820839 39354602 0 0 0 39354602 22373 21251 19968 20577 19543 103712 22373 21251 19968 20577 19543 103712 120677 119953 103204 343834 6983793 8660781 13081258 5235934 5840382 39802148 0.98880 0.98900 0.00260 0.00250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1145224 -164455 30500 2193 948076 1024727 123748 1000 2251 1145224 918527 15525 124779 13500 18500 2104 1024727 778426 161353 18500 1776 976 918527 804174 -6224 11500 1707 6317 778426 1.00000 0 0 0 DUE TO AFFILIATES 2478059 2478059 X PART V, LINE 4: THE MARJORIE G. HOGAN MEMORIAL SCHOLARSHIP PROGRAM IS NOW THE GHA MARJORIE HOGAN WORKFORCE DEVELOPMENT PROGRAM. IT IS A COMBINATION OF HOSPITAL INTERNSHIP OPPORTUNITIES, HIGH-SCHOOL HEALTH OCCUPATIONS EXPERIENCE AND POST-SECONDARY EDUCATIONAL SCHOLARSHIPS. THE PROGRAM AIMS TO PROVIDE OPPORTUNITIES FOR MEMBERS TO RECEIVE A SMALL FINANCIAL SUBSIDY FOR WORKFORCE DEVELOPMENT; STUDENTS TO RECEIVE WORK EXPERIENCE, SCHOLARSHIPS, TRAINING AND EDUCATION; AND THE LEGACIES OF MRS. AND MR. GLENN HOGAN, THE FIRST EXECUTIVE DIRECTOR OF GHA, TO CONTINUE. THE GEORGIA STATE UNIVERSITY COLLEGE OF LAW, ON BEHALF OF THE GSU COLLEGE OF LAW'S CENTER FOR LAW, HEALTH & SOCIETY CENTER OPERATES THE HEALTH LAW PROGRAM FOR THE GSU COLLEGE OF LAW. THE CHARITY SCOTT HEALTH LAW AWARD IS AWARDED TO A THIRD-YEAR GSU LAW STUDENT WHO DEMONSTRATES OUTSTANDING ACHIEVEMENT IN THE AREA OF HEALTH LAW. THE CHARITY SCOTT HEALTH AND WELL-BEING AWARD IS AWARDED TO A GSU LAW STUDENT WHOSE EFFORTS HAVE CONTRIBUTED TO CREATING A CULTURE OF HEALTH AND WELL-BEING FOR LAW STUDENTS AND WITHIN THE PROFESSION. IN 2019, A PRIVATE DONOR VOLUNTEERED TO CREATE AN ENDOWMENT THAT WOULD FUND THE AWARDS; HOWEVER, BECAUSE THE CENTER IS NOT AN INDEPENDENT CORPORATION, THE CENTER ASKED GHAREF TO HELP ADMINISTER THE ENDOWMENT. PART X, LINE 2: GHA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("THE CODE"), EXCEPT FOR UNRELATED BUSINESS INCOME. GHAREF IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE. GHCIC HAS RECEIVED EXEMPTIONS FROM THE CAYMAN ISLAND GOVERNMENT EXEMPTING THESE ENTITIES FROM ALL LOCAL INCOME, PROFITS, AND CAPITAL GAINS TAXES UNTIL DECEMBER 9, 2034. NO SUCH TAXES ARE LEVIED IN THE CAYMAN ISLANDS AT THE PRESENT TIME. HCIR AND GHHS ARE FOR-PROFIT ENTITIES AND SUBJECT TO INCOME TAX. WITH RESPECT TO ITS FOR-PROFIT SUBSIDIARIES, THE ASSOCIATION RECORDS INCOME TAXES USING THE ASSET AND LIABILITY METHOD UNDER WHICH DEFERRED INCOME TAXES ARE DETERMINED BASED ON THE DIFFERENCES BETWEEN THE FINANCIAL ACCOUNTING AND TAX BASES OF ASSETS AND LIABILITIES. DEFERRED INCOME TAXES AT THE END OF EACH PERIOD ARE DETERMINED USING THE CURRENTLY ENACTED TAX RATE EXPECTED TO APPLY TO TAXABLE INCOME IN THE PERIODS THAT THE DEFERRED INCOME TAXES ARE EXPECTED TO BE REALIZED OR SETTLED. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION HAS EVALUATED ITS TAX POSITION AND HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022. 0 SCHOLARSHIPS 30500 X X 1 0 X X X X X 0 1 0 0 0 0 1 0 0 EARL ROGERS BOARD MEMBER 22094 714357 7342 237403 2689 86956 7551 244159 680 21985 40356 1304860 0 0 CHARLES ADAMS EVP 142097 331559 19350 45150 84367 196856 30009 70022 6846 15973 282669 659560 85048 198445 CARIE SUMMERS CFO/EVP HEALTHCARE FINANCING 71837 287347 9772 39088 0 0 16646 66586 2952 11809 101207 404830 0 0 ANNA ADAMS GENERAL COUNSEL/EVP HEALTH POLICY 33141 298269 4463 40163 163 1464 7877 70897 3170 28530 48814 439323 0 0 KERI CONLEY EVP EXTERNAL AFFAIRS 81704 245112 6629 19887 3872 11617 19102 57305 4078 12233 115385 346154 0 0 RHETT PARTIN SVP CLINICAL SERVICES & PUBLIC HEALT 229511 0 1595 0 7484 0 24155 0 32011 0 294756 0 0 0 ANDREW COBB SVP, MEMBER EDUCATION & ENGAGEMENT 149861 0 1354 0 10 0 15311 0 5119 0 171655 0 0 0 ADRIANNE FEINBERG DIRECTOR, EMERGENCY PREPAREDNESS 121173 0 1895 0 7223 0 13315 0 13420 0 157026 0 0 0 PART I, LINE 1A THE ORGANIZATION HAS A POLICY THAT STATES: GENERALLY, EXPENSES INCURRED BY A SPOUSE OR COMPANION OF A GHA EMPLOYEE ARE NOT REIMBURSABLE UNLESS THERE IS A BUSINESS PURPOSE FOR THE EXPENSES AND THE GHA EMPLOYEE HAS OBTAINED PRIOR WRITTEN APPROVAL FROM THE EMPLOYEE'S SUPERVISOR. FOR THE PRESIDENT, THE TERMS OF TRAVEL EXPENSE REIMBURSEMENT ARE DICTATED BY HIS EMPLOYMENT CONTRACT: GHA SHALL REIMBURSE THE PRESIDENT FOR TRAVEL, BOARD, MEALS AND OTHER REASONABLY NECESSARY BUSINESS COSTS INCURRED IN CONNECTION WITH, AND NECESSARY FOR THE PERFORMANCE OF, HIS DUTIES AND RESPONSIBILITIES UNDER THIS AGREEMENT. SUCH REIMBURSEMENT SHALL EXTEND TO REASONABLE TRAVEL EXPENSES INCURRED BY THE PRESIDENTS SPOUSE WHERE HER ATTENDENCE IS EXPECTED AT CERTAIN BUSINESS-RELATED FUNCTIONS. PART I, LINE 4B CEO AND OTHER LEADERSHIP TEAM MEMBERS HAVE A 457(F) DEFERRED COMPENSATION PLAN. ONLY CHARLES ADAMS, EXECUTIVE VICE PRESIDENT, RECEIVED A 457(F) PAYOUT OF $283,493 IN CY 2022. EARL ROGERS - $220,935 CARIE SUMMERS - $52,457 CHARLES ADAMS - $69,256 KERI CONLEY - $45,632 ANNA ADAMS - $47,999 PART I, LINE 6 THE CEO AND LEADERSHIP TEAM MEMBERS ARE SUBJECT TO RECEIVE INCENTIVE COMPENSATION BASED ON THE PERFORMANCE OF CORPORATE GOALS. ONE CORPORATE GOAL IS TO MEET THE OPERATING NET INCOME BUDGET. THIS GOAL IS WORTH 7.5% OF THE TOTAL INCENTIVE PAYMENT AVAILABLE. SCHEDULE J PAGE 2 GEORGIA HOSPITAL ASSOCIATION ISSUES W-2'S FOR ITS OFFICERS, HOWEVER PORTIONS OF THEIR SALARIES AND BENEFITS ARE ALLOCATED TO OTHER RELATED ENTITIES. THE ALLOCATIONS ARE AS FOLLOWS: EARL ROGERS - 90% TO GEORGIA HOSPITAL ASSOCIATION (GHA), 3% TO GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION (GHAREF), 4% TO HEALTH CARE INSURANCE RESOURCES (HCIR), AND 3% TO GEORGIA HOSPITAL HEALTH SERVICES, INC (GHHS). CHUCK ADAMS - 25% TO GHA, 30% TO GHAREF, 25% TO HCIR, AND 20% TO GHHS. CARIE SUMMERS - 70% TO GHA, 20% TO GHAREF, 5% TO HCIR, AND 5% TO GHHS. KERI CONLEY - 75% TO GHA, 25% TO GHAREF. ANNA ADAMS - 90% TO GHA, 10% TO GHAREF FORM 990; PART III; LINE 1 THE ORGANIZATIONS PURPOSE IS TO CARRY ON EDUCATIONAL AND RESEARCH ACTIVITIES WHICH WILL CONTRIBUTE TO THE IMPROVEMENT OF HOSPITAL PATIENT CARE. THIS PURPOSE IS ACCOMPLISHED THROUGH EDUCATIONAL OR TRAINING PROGRAMS TO IMPROVE PATIENT CARE, FURNISHING FINANCIAL AID FOR STUDENTS NEEDING ASSISTANCE IN PURSUING HEALTHCARE CAREERS AND SPONSORING STUDIES AND SURVEYS THAT WILL ADD TO THE BODY OF KNOWLEDGE FOR HOSPITAL ADMINISTRATION. FORM 990, PART VI, SECTION A, LINE 7A THE AFFAIRS OF THE CORPORATION SHALL BE MANAGED BY A BOARD OF TRUSTEES COMPOSED OF MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF THE GEORGIA HOSPITAL ASSOCIATION PLUS TWO AT-LARGE TRUSTEES AND THE PRESIDENT OF THE GEORGIA HOSPITAL ASSOCIATION. THESE BOARD MEMBERS ARE ELECTED BY MEMBERS OF THE GEORGIA HOSPITAL ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT/FINANCE COMMITTEE OF THE ORGANIZATION MET AND WAS PROVIDED AN OVERVIEW OF THE FORM 990 BY THE ASSOCIATION'S TAX FIRM. PAPER AND ELECTRONIC COPIES OF FORM 990 WERE MADE AVAILABLE TO EACH MEMBER OF THE BOARD OF TRUSTEES UPON THEIR REQUEST. THIS OCCURED AT THE LAST BOARD MEETING BEFORE THE FORM 990 WAS FILED. DURING THIS MEETING, THE AUDIT/FINANCE COMMITTEE CHAIR REPORTED THE COMMITTEE'S REVIEW TO THE BOARD AND ASKED THE BOARD TO VOTE FOR APPROVAL OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENT FOR GHA OFFICERS AND MANAGERS IS IN THE GHA EMPLOYEE HANDBOOK. TRUSTEES COMPLETE A SIMILAR DISCLOSURE STATEMENT THAT IS SPECIFIC TO GHA TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15 BOARD MEMBERS ARE NOT COMPENSATED. EMPLOYEE COMPENSATION BASED ON MARKET-BASED SALARY STUDY FOR COMPARABLE POSITIONS CONDUCTED EVERY THREE YEARS. SALARIES SET WITHIN THE RANGE INDENTIFIED IN THE STUDY. SALARIES APPROVED BY MANAGER, HR DIRECTOR AND CEO. FORM 990, PART VI, SECTION C, LINE 18 COPIES OF THE ORGANIZATION'S FORM 1023, FORM 990, AND FORM 990-T ARE AVAILABLE TO THE PUBLIC IF REQUESTED BY EITHER MAIL OR AT THE ORGANIZATION'S OFFICE. RECENT FILINGS OF THE FORM 990 CAN ALSO BE ACCESSED THROUGH GUIDESTAR.ORG, A NOT-FOR-PROFIT WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GEORGIA HOSPITAL ASSOCIATION 380 INTERSTATE NORTH PARKWAY SE STE ATLANTA GA 30339 580612274 HEALTHCARE GA 501(C)(6) N/A 0 HEALTH CARE INSURANCE RESOURCES INC 380 INTERSTATE NORTH PARKWAY SE STE ATLANTA GA 30339 581438039 INSURANCE MARKETING GA N/A C 0 GEORGIA HOSPITAL HEALTH SERVICES 380 INTERSTATE NORTH PARKWAY SE STE ATLANTA GA 30339 581785824 PROFESSIONAL SERVICES GA N/A C 0 GEORGIA HEALTHCARE INSURANCE COMPANY SPC 62 FORUM LANE 3RD FLOOR GRAND CAYMAN CJ KY1-1203 INSURANCE CJ N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 GEORGIA HOSPITAL ASSOCIATION R 1015650 COST GEORGIA HOSPITAL ASSOCIATION P 628806 COST GEORGIA HOSPITAL ASSOCIATION S 150000 COST