2023-11-09T15:39:51-06:00 2022-12-31 135565207 KPMG LLP 500 W 5TH STREET SUITE 800 WINSTONSALEM NC 27101 990 2022-01-01 852828602 GRADY CASS INC GRAD 4046161846 80 JESSE HILL JR DRIVE SE ATLANTA GA 30303 ANTHONY SAUL CFO 4046161846 2023-11-08 1 ANTHONY SAUL 999009999 0 WHITNEY B HEBRON P01226647 3362753394 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANTHONY SAUL 80 JESSE HILL JUNIOR DRIVE SE ATLANTA GA 30303 0 0 X WWW.GRADYHEALTH.ORG X 2017 GA TO HOLD TITLE TO PROPERTY, COLLECT INCOME AND DISTRIBUTE TO GRADY MEMORIAL HOSPITAL CORPORATION, A 501(C)(3) ORGANIZATION. 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5238327 5334672 5238327 5334672 -5238327 -5334672 161041116 238822855 38182963 42984150 122858153 195838705 X TO HOLD TITLE TO PROPERTY, COLLECT INCOME, TO DISTRIBUTE INCOME, LESSEXPENSES TO GRADY MEMORIAL HOSPITAL CORPORATION, AN ORGANIZATION ASDESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND TOPERFORM ALL OTHER ACTS NECESSARY OR INCIDENTAL TO THE ABOVE AND TO DOWHATEVER IS DEEMED NECESSARY, USEFUL, ADVISABLE, OR CONDUCTIVE,DIRECTLY OR INDIRECTLY, AS DETERMINED BY THE BOARD OF DIRECTORS, TOCARRY OUT THE PURPOSE OF THE CORPORATION, AS SET FORTH IN THESEARTICLES OF INCORPORATION, INCLUDING THE EXERCISE OF ALL OTHER POWERAND AUTHORITY ENJOYED BY CORPORATION GENERALLY BY VIRTUE OF THEPROVISIONS OF THE GEORGIA NONPROFIT CORPORATION CODE (WITHIN ANDSUBJECT TO THE LIMITATIONS OF SECTION 501(C)(2) OF THE INTERNALREVENUE CODE). 0 0 5334672 ON AUGUST 27, 2020, GRADY MEMORIAL HOSPITAL CORPORATION (GMHC)ENTERED INTO A TRANSACTION WITH A BANK AND CERTAIN LENDERS TOOBTAIN FINANCING THROUGH THE NEW MARKETS TAX CREDIT (NMTC) PROGRAMSPONSORED BY THE U.S. DEPARTMENT OF TREASURY. THE NMTC PROGRAMPERMITS CERTAIN TAXPAYERS TO RECEIVE A CREDIT AGAINST FEDERALINCOME TAXES FOR MAKING QUALIFIED EQUITY INVESTMENTS (QEIS) INCOMMUNITY DEVELOPMENT ENTITIES (CDES). THROUGH THE TRANSACTION,GRADY CASS, INC., A WHOLLY-OWNED SUBSIDIARY OF GMHC, WAS FORMED FORTHE PURPOSE OF EFFECTING GMHC'S PARTICIPATION IN THE NMTC PROGRAM.THE U.S. TAX CREDIT PROVIDED TO THE INVESTOR TOTALS 39 PERCENT OFTHE INITIAL VALUE OF THE QEI AND IS CLAIMED OVER A SEVEN-YEARCREDIT ALLOWANCE PERIOD. 5334672 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X GINA SMITH VP FISCAL SERVICESCONTROLLER 4046167355 80 JESSE HILL JR DRIVE SE ATLANTA GA 30303 JOHN M HAUPERT FACHE DIRECTOR & PRESIDENT 1.00 40.00 X X 0 2069579 38587 TIMOTHY JEFFERSON DIRECTOR & VP & SECRETARY 1.00 40.00 X X 0 836880 52103 ANTHONY SAUL DIRECTOR & CFO 1.00 40.00 X X 0 760965 33072 0 3667424 123762 0 0 1 0 0 0 0 0 0 NMTC GROUND SUBLEASE 4615680 4615680 NMTC INTEREST EXPENSE 329850 329850 NMTC FEES 206979 206979 NMTC AMORTIZATION 181903 181903 260 260 5334672 5334672 0 0 884 624 10023 11023 206921011 0 128605787 206921011 32424422 31890197 161041116 238822855 5024222 9643506 33158741 33340644 38182963 42984150 X 122858153 195838705 122858153 195838705 161041116 238822855 X -5334672 78315224 X 0 1 X 1 0 206921011 206921011 206921011 INTERCOMPANY RECEIVABLE 30689890 RESTRICTED CASH 1200307 31890197 NOTES PAYABLE - NET NMTC 33340644 33340644 X PART X, LINE 2: FORM 990, PART IV, LINE 11F AND SCHEDULE D, PART X, LINE 2 THE SYSTEM APPLIES FASB ASC 740, INCOME TAXES (ASC 740), WHICH ADDRESSES THE ACCOUNTING FOR UNCERTAIN INCOME TAX POSITIONS. ASC 740 PROVIDES GUIDANCE ON WHEN TAX POSITIONS ARE RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND HOW THE VALUES OF THESE POSITIONS ARE DETERMINED. THERE IS NO IMPACT ON THE SYSTEM'S CONSOLIDATED FINANCIAL STATEMENTS AS A RESULT OF APPLYING ASC 740. 0 1 0 JOHN M HAUPERT FACHE DIRECTOR & PRESIDENT 0 1321292 0 722287 0 26000 0 12200 0 26387 0 2108166 0 0 TIMOTHY JEFFERSON DIRECTOR & VP & SECRETARY 0 510516 0 205738 0 120626 0 28315 0 23787 0 888982 0 0 ANTHONY SAUL DIRECTOR & CFO 0 577825 0 162640 0 20500 0 12200 0 20872 0 794037 0 0 PART I, LINE 4B SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLANS THE EXECUTIVE STAFF OF GRADY MEMORIAL HOSPITAL CORPORATION, THE TAXPAYER'S SOLE MEMBER, PARTICIPATE IN A 457F PLAN. THE OFFICER LISTED ON FORM 990, PART VII, SECTION A RECEIVED THE FOLLOWING PAYMENT FROM THE PLAN IN 2022: JEFFERSON, TIMOTHY $97,200 FORM 990, PART VI, SECTION A, LINE 6 GRADY CASS, INC. HAS ONE MEMBER, GRADY MEMORIAL HOSPITAL CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B - REVIEW PROCESS OF FORM 990 GRADY CASS, INC.'S INDEPENDENT ACCOUNTANT PREPARED THE RETURN AND REVIEWED THE RETURN WITH THE ORGANIZATION PRIOR TO FILING. A FINAL DRAFT WAS DISTRIBUTED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C LINES 12-14 CONFLICT OF INTEREST, WHISTLEBLOWER, AND DOCUMENT RETENTION POLICIES. WHILE GRADY CASS, INC. DOES NOT HAVE ITS OWN CONFLICT OF INTEREST, WHISTLEBLOWER, AND DOCUMENT RETENTION POLICIES, GRADY MEMORIAL HOSPITAL CORPORATION'S POLICIES, ITS SOLE MEMBER, APPLY TO THE FILING ORGANIZATION. GRADY MEMORIAL HOSPITAL CORPORATION HAS ESTABLISHED A CONFLICT OF INTEREST POLICY WHICH HAS BEEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. GRADY MEMORIAL HOSPITAL CORPORATION IS COMMITTED TO THE BELIEF THAT SOUND BUSINESS PRACTICES START WITH AN ABSOLUTE COMMITMENT FROM EACH EMPLOYEE TO ACT ETHICALLY IN CARRYING OUT GRADY MEMORIAL HOSPITAL CORPORATION'S BUSINESS, AND TO COMPLY WITH THE LAWS AND REGULATIONS THAT WOULD IMPACT ITS BUSINESS, THUS GRADY MEMORIAL HOSPITAL CORPORATION'S EMPLOYEES MUST AVOID PARTICIPATING IN ACTIVITIES THAT CREATE OR APPEAR TO CREATE A CONFLICT OF INTEREST. GMHC'S CONFLICT OF INTEREST SURVEY IS ADMINISTERED ANNUALLY TO OFFICERS, DIRECTORS, KEY EMPLOYEES AND OTHER IDENTIFIED PERSONNEL AND AT THE TIME OR APPOINTMENT AND REAPPOINTMENT OF MEDICAL STAFF. AFFIRMATIVE REPLIES ARE REVIEWED FOR DETERMINING APPROPRIATE MANAGEMENT, WHERE APPLICABLE. FORM 990, PART VI, SECTION B, LINE 15 LINE 15B - COMPENSATION OF CEO AND KEY EMPLOYEES GRADY CASS, INC. DOES NOT HAVE EMPLOYEES. ALL INDIVIDUALS LISTED IN PART VII ARE COMPENSATED BY GRADY MEMORIAL HOSPITAL, ITS RELATED ORGANIZATION. GRADY MEMORIAL HOSPITAL'S EXECUTIVE COMPENSATION FALLS WITHIN THE PURVIEW OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND IS REVIEWED ANNUALLY. GRADY MEMORIAL HOSPITAL CORPORATION'S BOARD OF DIRECTORS DESIGNATED THE COMPENSATION COMMITTEE TO BE RESPONSIBLE FOR ESTABLISHING COMPENSATION PRACTICES WHICH ARE REASONABLE AND DO NOT VIOLATE THE PRIVATE INUREMENT PROHIBITION. FORM 990, PART VI, SECTION C, LINE 19 LINE 19 - DOCUMENTS MADE PUBLIC GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSACTIONS 78,315,224. GRADY MEMORIAL HOSPITAL CORPORATION 80 JESSE HILL JR DRIVE SE ATLANTA GA 30303 262037695 HEALTH CARE GA 501(C)(3) LINE 3 N/A 0 HENRY W GRADY FOUNDATION 191 PEACHTREE STREET NE 820 ATLANTA GA 30303 582130437 HEALTH CARE GA 501(C)(3) LINE 7 N/A 0 GRADY WIC INC 80 JESSE HILL JR DRIVE SE ATLANTA GA 30303 821799159 NMTC GA 501(C)(2) GMHC 0 GRADY PONCE INC 80 JESSE HILL JR DRIVE SE ATLANTA GA 30303 873600624 NMTC GA 501(C)(2) GMHC 0 RELIANT EMERGENCY SPECIALTIES 745 MEMORIAL DR SE ATLANTA GA 30316 FLEET MAINTEN GA GMHC C 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 GRADY MEMORIAL HOSPITAL CORPORATION K 4615680