2023-11-07T14:28:48-06:00 2022-12-31 440160260 FORVIS LLP 500 RIDGEFIELD COURT ASHEVILLE NC 28806 990 2022-01-01 580612274 GEORGIA HOSPITAL ASSOCIATION 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 9890882 0 X WWW.GHA.ORG X 1952 GA TO ADVANCE THE HEALTH OF INDIVIDUALS AND COMMUNITIES BY SERVING AS THE LEADING ADVOCATE FOR ALL GEORGIA HOSPITALS AND HEALTH CARE SYSTEMS. 21 20 51 21 816103 32222 57315 323649 7530039 7895473 1491223 -907255 2304205 602380 11382782 7914247 0 0 0 0 7189599 6935292 0 0 0 2474284 3080041 9663883 10015333 1718899 -2101086 28490811 28056117 5534135 7201027 22956676 20855090 X THE GEORGIA HOSPITAL ASSOCIATION (GHA) SERVES APPROXIMATELY 150 HOSPITALS THROUGHOUT GEORGIA. ITS PURPOSE IS TO PROMOTE THE HEALTH AND WELFARE OF THE PUBLIC THROUGH THE DEVELOPMENT OF BETTER HEALTH CARE FOR ALL OF GEORGIA'S CITIZENS. GHA MEMBERS ARE COMMITTED TO IMPROVING INSTITUTIONAL HEALTH CARE SERVICES AND, IN TURN, THE HEALTH STATUS OF THE COMMUNITY. THE ASSOCIATION PROVIDES INFORMATION AND EDUCATION ON ISSUES RANGING FROM ACCESS TO HEALTH CARE AND CLINICAL CARE UPDATES TO EFFECTIVE HOSPITAL MANAGEMENT AND COMPLIANCE WITH HIGH LEVEL ACCREDITATION STANDARDS. 0 0 GHA IS A NONPROFIT TRADE ASSOCIATION MADE UP OF MEMBER HEALTH SYSTEMS, HOSPITALS AND INDIVIDUALS IN ADMINISTRATIVE AND DECISION-MAKING POSITIONS WITHIN THOSE INSTITUTIONS. FOUNDED IN 1929, GHA SERVES HOSPITALS IN GEORGIA. ITS PURPOSE IS TO PROMOTE THE HEALTH AND WELFARE OF THE PUBLIC THROUGH THE DEVELOPMENT OF BETTER HOSPITAL CARE FOR ALL OF GEORGIA'S CITIZENS. GHA MEMBERS ARE COMMITTED TO IMPROVING INSTITUTIONAL HEALTH CARE SERVICES AND, IN TURN, PATIENT CARE. THE ASSOCIATION PROVIDES INFORMATION AND EDUCATION ON ISSUES RANGING FROM ACCESS TO HEALTH CARE AND CLINICAL CARE UPDATES, TO EFFECTIVE HOSPITAL MANAGEMENT AND COMPLIANCE WITH HIGH-LEVEL ACCREDITATION STANDARDS. FROM ITS HEADQUARTERS NEAR ATLANTA, GHA REPRESENTS ITS MEMBERS TO CONGRESS AND THE GENERAL ASSEMBLY AND BEFORE FEDERAL AND STATE REGULATORY AGENCIES. GHA IS AN ALLIED MEMBER OF THE AMERICAN HOSPITAL ASSOCIATION. 0 1 0 1 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 4 0 1 51 1 1 1 1 CJ 0 0 0 0 1 0 X 21 20 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 GA 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 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 J MICHAEL LEVENGOOD BOARD MEMBER 1.00 X 0 0 0 JIMMY ALLEN BOARD MEMBER 1.00 X 0 0 0 MARY CHATMAN BOARD MEMBER 1.00 X 0 0 0 DELVECHHIO FINLEY BOARD MEMBER 1.00 X 0 0 0 BILL HIGHTOWER BOARD MEMBER 1.00 X 0 0 0 SARAH MORRISON BOARD MEMBER 1.00 X 0 0 0 TAMMY MIMS BOARD MEMBER 1.00 X 0 0 0 MIKE MURRILL BOARD MEMBER 1.00 X 0 0 0 JEFFREY MYERS BOARD MEMBER 1.00 X 0 0 0 STEPHEN PENNINGTON BOARD MEMBER 1.00 X 0 0 0 SCOTT STEINER BOARD MEMBER 1.00 X 0 0 0 KURT STUENKEL BOARD MEMBER 1.00 X 0 0 0 MELODY TRIMBLE BOARD MEMBER 1.00 X 0 0 0 DOUG WELCH BOARD MEMBER 1.00 X 0 0 0 SALLY PERRY BOARD MEMBER 1.00 X 0 0 0 EARL ROGERS PRESIDENT AND CEO 33.75 3.80 X X 963757 107085 274376 CARIE SUMMERS CFO/EVP HEALTHCARE FINANCING 28.12 9.40 X 306033 102011 97993 CHARLES ADAMS EVP 11.25 26.30 X 204845 614534 116708 ANNA ADAMS EVP, EXTERNAL AFFAIRS 33.75 3.80 X 331938 36883 92717 KERI CONLEY GENERAL COUNSEL/EVP HEALTH POLICY 24.38 13.10 X 245482 132182 110474 WILLIAM WYLIE SENIOR VP 22.50 15.00 X 137442 91628 38656 DONNA HATCHER VP 37.50 X 169000 0 39700 CAROLYN GURNEY HR DIRECTOR 26.25 11.30 X 106786 45765 28856 STEVEN MCWILLIAMS CIO 28.12 9.40 X 118983 39662 30151 TRIPP COFIELD VP GOVERNMENT RELATIONS 37.50 X 160109 0 32078 2744375 1169750 861709 18 0 1 0 0 53500 270149 323649 MEMBERSHIP DUES 900099 5168645 5168645 DATABASE PROGRAM FEES 518210 1980274 1980274 WORKSHOPS, SEMINARS, CONVENTION 611710 746554 746554 7895473 1069380 1069380 1976635 -1976635 -1976635 -1976635 CONSULTING 541610 1444909 628806 816103 MISCELLANEOUS 900099 21 21 CAPTIVE OPERATING INCOME 900099 -842550 -842550 602380 7914247 7681729 816103 -907234 2093023 3508914 515371 531341 286643 42893 38140 22576 314849 967 184726 1008311 232947 90511 751941 37602 98064 52352 MEMBERSHIP ACTIVITIES 98548 SPONSOR EXPENSE 51549 PUBLIC AWARENESS AND AD 38704 MISCELLANEOUS EXPENSES 13282 2079 10015333 513155 557665 1529433 2080953 344482 382656 607220 515159 185778 92061 12869422 11240068 12314822 12296039 733719 1406675 28490811 28056117 3522775 3706738 2011360 2114288 0 1380001 5534135 7201027 X 22956676 20855090 22956676 20855090 28490811 28056117 -2101086 -500 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 5117020 1115510 1115510 1105276 10234 607220 515159 92061 92061 INVESTMENT IN AFFILIATED COMPANIES 12296039 F 12296039 DUE FROM AFFILIATES 26674 ROU ASSET 1380001 1406675 ROU LIABILITY 1380001 1380001 X 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 POSITIONS AND HAS DETERMINED THAT THEY DO NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2022. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 423686 0 0 0 0 0 0 423686 0 423686 0 0 1 0 0 0 PART III ACCOUNTING METHOD: X X 1 1 X X X X X 1 1 0 EARL ROGERS PRESIDENT AND CEO 662805 73645 220271 24475 80681 8965 226539 25171 20399 2267 1210695 134523 0 0 CHARLES ADAMS EVP 118414 355242 16125 48375 70306 210917 25008 70022 5705 15973 235558 700529 85048 198445 CARIE SUMMERS CFO/EVP HEALTHCARE FINANCING 271285 90428 36645 12215 -1897 -632 62424 20808 11071 3690 379528 126509 0 0 KERI CONLEY GENERAL COUNSEL/EVP HEALTH POLICY 215417 115994 29007 15619 1058 569 51203 27571 20605 11095 317290 170848 0 0 ANNA ADAMS EVP, EXTERNAL AFFAIRS 294134 32682 23864 2652 13940 1549 68766 7641 14679 1631 415383 46155 0 0 WILLIAM WYLIE SENIOR VP 132179 88119 1264 843 3999 2666 14005 9336 9189 6126 160636 107090 0 0 DONNA HATCHER VP 171571 0 1590 0 -4161 0 17984 0 21716 0 208700 0 0 0 TRIPP COFIELD VP GOVERNMENT RELATIONS 146513 0 1624 0 11972 0 0 0 32078 0 192187 0 0 0 STEVEN MCWILLIAMS CIO 114440 38147 1193 398 3350 1117 12260 4087 10353 3451 141596 47200 0 0 CAROLYN GURNEY HR DIRECTOR 112840 48360 947 406 -7001 -3001 10960 4697 9239 3960 126985 54422 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, LINES 4A-B ETHAN JAMES, EXECUTIVE VICE PRESIDENT, RECEIVED SEVERANCE PAYMENTS TOTALING $154,917 IN CY 2022 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. THE FOLLOWING AMOUNTS ACCRUED UNDER THE TERMS OF THE PLAN: EARL ROGERS - $ 220,935 CARIE SUMMERS - $ 52,457 CHARLES ADAMS - $ 69,256 ANNA ADAMS - $ 45,632 KERI CONLEY - $ 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, PART II 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). CHARLES ADAMS - 30% TO GHA, 25% TO GHAREF, 25% TO HCIR, AND 20% TO GHHS. CARIE SUMMERS - 75% TO GHA, 15% TO GHAREF, 5% TO HCIR, AND 5% TO GHHS. KERI CONLEY - 65% TO GHA, 25% TO GHREF, 5% TO HCIR AND 5% TO GHHS ANNA ADAMS - 90% TO GHA, 10% TO GHREF ANNA ADAMS ANNA ADAMS IS THE DAUGHTER-IN-LAW OF CHARLES ADAMS 350198 EVP, EXTERNAL AFFAIRS 0 FORM 990, PART VI, SECTION A, LINE 2 THE EXECUTIVE VP CHARLES ADAMS AND THE EVP, EXTERNAL AFFAIRS ANNA ADAMS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CORPORATION SHALL CONSIST OF THOSE PERSONS, INCLUDING INDIVIDUALS AND ORGANIZATIONS, WHO MAY FROM TIME TO TIME BE APPOINTED TO MEMBERSHIP IN SUCH MANNER AND UNDER SUCH REQUIREMENTS AS MAY BE PRESCRIBED IN THESE (GEORGIA HOSPITAL ASSOCIATION, INCORPORATED) BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B THE GOVERNMENT AND MANAGEMENT OF AFFAIRS OF THE CORPORATION SHALL BE VESTED IN THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES SHALL HAVE SUPERVISION, CONTROL AND DIRECTION OF THE MANAGEMENT, AFFAIRS, AND PROPERTY OF THE CORPORATION; SHALL DETERMINE ITS POLICIES OR CHANGES THEREIN; AND SHALL ACTIVELY PROSECUTE ITS PURPOSES AND OBJECTIVES AND SUPERVISE THE DISBURSEMENT OF ITS FUNDS. THE BOARD OF TRUSTEES MAY ADOPT, BY MAJORITY VOTE, SUCH RULES AND REGULATIONS FOR THE CONDUCT OF ITS BUSINESS AND THE BUSINESS OF THE CORPORATION AS SHALL BE DEEMED ADVISABLE, AND MAY, IN THE EXECUTION OF THE POWERS GRANTED, DELEGATE CERTAIN OF ITS AUTHORITY AND RESPONSIBILITY TO AN EXECUTIVE COMMITTEE. UNDER NO CIRCUMSTANCES, HOWEVER, SHALL ANY ACTIONS BE TAKEN WHICH ARE INCONSISTENT WITH ANY ACTION OF THE ASSEMBLY OR WITH THE ARTICLES OF INCORPORATION OR THESE BYLAWS; AND THE FUNDAMENTAL AND BASIC PURPOSES OF THE CORPORATION, AS EXPRESSED IN THE ARTICLES OF INCORPORATION AND THESE BYLAWS, SHALL NOT BE AMENDED OR CHANGED. 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 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION 380 INTERSTATE NORTH PARKWAY SE STE ATLANTA GA 30339 586047070 RESEARCH AND EDUCATION GA 501(C)(3) LINE 10 GEORGIA HOSPITAL ASSOCIATION INC 1 HEALTH CARE INSURANCE RESOURCES 380 INTERSTATE NORTH PARKWAY SE STE ATLANTA GA 30339 581438039 INSURANCE MARKETING GA GEORGIA HOSPITAL ASSOCIATION INC C 4809158 6045614 1.00000 1 GEORGIA HOSPITAL HEALTH SERVICES 380 INTERSTATE NORTH PARKWAY SE STE ATLANTA GA 30339 581785824 PROFESSIONAL SERVICES GA GEORGIA HOSPITAL ASSOCIATION INC C 1200664 479523 1.00000 1 GEORGIA HEALTHCARE INSURANCE COMPANY SPC 62 FORUM LANE 3RD FLOOR GRAND CAYMAN CJ KY1-1203 INSURANCE CJ GEORGIA HOSPITAL ASSOCIATION INC C -694927 8156446 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 GEORGIA HOSPITAL RESEARCH AND EDUCATION FOUNDATION Q 628806 CASH GEORGIA HOSPITAL RESEARCH AND EDUCATION FOUNDATION S 1015650 CASH HEALTH CARE INSURANCE RESOURCES Q 465706 CASH HEALTH CARE INSURANCE RESOURCES S 1500000 CASH GEORGIA HOSPITAL HEALTH SERVICES Q 338397 CASH GEORGIA HOSPITAL HEALTH SERVICES S 1453500 CASH