2024-11-13T12:14:10-06:00 2023-12-31 RSM US LLP 6 S PATTERSON BLVD DAYTON OH 45402 990 2023-01-01 472408339 CareSource Georgia Co % JANET FERNANDES CARE 9372243300 PO Box 8738 Dayton OH 454018738 Lawrence Smart CFO 9372243300 2024-11-15 true true Karen O Crim P00368385 9372980201 2023 2024-10-15 13:58:12Z Jason Bearden Same as C above Dayton OH 45401 1780905428 false X N/A X 2014 GA To make a lasting difference in our members' lives by improving their health and well-being. CareSource Georgia Co. is a nonprofit HMO licensed by the State of Georgia. 3 1 0 0 0 0 0 0 1552371235 1593070521 4590668 15463008 0 0 1556961903 1608533529 0 0 0 0 0 0 0 0 0 1474705609 1481484216 1474705609 1481484216 82256294 127049313 511891671 549096937 413892043 347634600 97999628 201462337 X CARESOURCE GEORGIA CO.'S MISSION IS TO MAKE A LASTING DIFFERENCE IN MEMBERS' LIVES BY IMPROVING THEIR HEALTH AND WELL-BEING. THE ORGANIZATION'S VISION IS TO TRANSFORM LIVES THROUGH INNOVATIVE HEALTH AND LIFE SERVICES. (CONTINUED ON SCHEDULE O) false false 1300270945 1593070521 CareSource Georgia Co. ("CSGA ") is a nonprofit corporation established under the state laws of Georgia. On July 18, 2017, CSGA received a determination letter from the Internal Revenue Service, recognizing CSGA as an organization exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, effective as of the date of CSGA's formation. CSGA is a member of the CareSource group of nonprofit tax-exempt organizations (the "CareSource Public Charities"). (Continued on Schedule O) 1300270945 true false false true false false false false false false false false false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 10 0 true 0 false false false false false false false false false false true X 3 1 false false true false true true true true true false false true true true true true true false false false X JANET FERNANDES 9372243300 PO BOX 8738 DAYTON OH 454018738 Erhardt Preitauer Pres/CEO to 4/23 then Chr/Dir 8.0 52.0 X X 0 7982382 4047739 Richard Topping Secretary (Eff 5/23) 8.0 52.0 X 0 2429434 942437 Lawrence Smart CFO, Treasurer/Dir (Eff 5/23) 8.0 52.0 X X 0 2282374 712492 Scott Markovich Director (To 4/23) 8.0 52.0 X 0 2046512 861652 Jai Pillai Chief Operating Ofr (To 4/23) 8.0 52.0 X 0 1975288 15770 Jason Bearden Dir (To 4/23), Pres (Eff 5/23) 30.0 30.0 X X 0 1056350 554625 Stephanie Williams Asst. Treasurer (Eff 5/23) 10.0 50.0 X 0 874375 548452 Daniel McCabe Former Chief Admin Officer 0.0 0.0 X 0 140542 0 Veda Johnson Director 1.0 0.0 X 0 1000 0 0 18788257 7683167 0 true true false Express Scripts Inc 21653 Network Place CHICAGO IL 60673 Pharmacy Services 166718287 Scion Dental N92 W14612 Anthony Avenue MENOMONEE FALLS WI 53051 Medical Services 60465838 Superior Vision Services Inc 939 Elkridge Landing 200 LINTHICUM MD 21090 Medical Services 3512222 Georgia Department of Public Health 2 Peachtree Street NW 15th FL ATLANTA GA 30303 Medical Services 1519284 National Imaging Associates Inc 140100 Magellan Plaza MARYLAND HEIGHTS MO 63043 Medical Services 961977 7 0 MEDICAID 524114 1413118753 1413118753 FEDERAL HEALTH INSURANCE EXCHANGE 524114 179790440 179790440 MEDICARE ADVANTAGE 524114 161328 161328 1593070521 15651450 15651450 0 0 0 0 0 172183457 172371899 -188442 -188442 -188442 0 0 0 0 0 0 0 0 0 0 1608533529 1593070521 15463008 0 0 0 0 0 0 0 0 0 0 0 509373 0 509373 0 430569 16719 413850 0 41729 0 41729 0 0 181163 0 181163 0 30221604 2836116 27385488 0 5449863 0 5449863 0 6056328 31455 6024873 0 19416596 0 19416596 0 0 4033000 0 4033000 0 766195 0 766195 0 0 0 11056118 0 11056118 0 0 0 763645 0 763645 MEDICAL EXPENSES 1122749265 1122749265 0 0 PHARMACY EXPENSES 151396185 151396185 0 0 MGMT FEES CARESOURCE MGMT SVCS 106862799 21590296 85272503 0 CLAIMS PROCESSING ADMIN EXP 8267939 1650909 6617030 0 13281845 13281845 1481484216 1300270945 181213271 0 X 0 0 141871112 121001065 0 0 198271400 314867960 0 0 0 0 0 0 0 0 1390634 160533 0 0 167558525 113067379 0 0 2800000 0 0 0 0 0 511891671 549096937 204591107 214622434 0 0 98403760 118667267 0 0 0 0 0 0 0 0 0 0 110897176 14344899 413892043 347634600 X 97999628 201462337 0 0 97999628 201462337 511891671 549096937 X 127049313 1536898 -25123502 X false true X true false X 0 0 0 0 0 0 693101343 882554030 1262629760 1552371235 1593070521 5983726889 0 0 0 693101343 882554030 1262629760 1552371235 1593070521 5983726889 0 0 0 5983726889 866789 505487 235442 4590668 15463008 21661394 0 866789 505487 235442 4590668 15463008 21661394 0 0 693968132 883059517 1262865202 1556961903 1608533529 6005388283 0.99639 0.99864 0.00361 0.00136 X false false false false false false true 22457 false true 61000 83457 false Form 990, Schedule C, Part II-B, Line 1g Lobbyists are retained to provide updates and represent the Organization's interests with federal and state legislators who deal with legislation related to Government sponsored health care programs. Form 990, Schedule C, Part II-B, Line 1i $61,000 is the allocable portion of the Organization's dues paid to various trade associations for lobbying and grassroots efforts conducted by the trade association on behalf of its members. 0 RELATED PARTY PAYABLE 14344899 14344899 X 1590983084 1536898 1536898 1589446186 19087343 19087343 1608533529 1470276920 1470276920 11207296 11207296 1481484216 FIN 48 (ASC 740) Footnote As outlined in CareSource's Audited Consolidated Financial Statements, which include the activity of CareSource Georgia Co., the Company annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the consolidated financial statements. Currently, tax years 2020-2022 are open for audit by the Internal Revenue Service. Form 990, Schedule D, Parts XI and XII The entity has separate audited financial statements prepared on a statutory ("STAT") basis in compliance with The National Association of Insurance Commissioners ("NAIC") requirements. The entity is also included in the consolidated audited financial statements of the member entity, CareSource, which are prepared on a GAAP basis. The 990 has been prepared consistent with the GAAP-basis financial statements. The amounts included on Schedule D, Part XI, Lines 2A & 4B and Part XII, Line 4b, are comprised of the STAT-to-GAAP adjustments. true true false false false false false false false Erhardt Preitauer Pres/CEO to 4/23 then Chr/Dir 0 1320200 0 6194161 0 468021 0 4027671 0 20068 0 12030121 0 3950998 Richard Topping Secretary (Eff 5/23) 0 569753 0 1738540 0 121141 0 913781 0 28656 0 3371871 0 920889 Lawrence Smart CFO, Treasurer/Dir (Eff 5/23) 0 587567 0 1571834 0 122973 0 692889 0 19603 0 2994866 0 887402 Scott Markovich Director (To 4/23) 0 524810 0 1411293 0 110409 0 832617 0 29035 0 2908164 0 824021 Jai Pillai Chief Operating Ofr (To 4/23) 0 201797 0 1311318 0 462173 0 12209 0 3561 0 1991058 0 1021349 Jason Bearden Dir (To 4/23), Pres (Eff 5/23) 0 370044 0 607177 0 79129 0 524021 0 30604 0 1610975 0 496585 Stephanie Williams Asst. Treasurer (Eff 5/23) 0 358045 0 441980 0 74350 0 537620 0 10832 0 1422827 0 438762 Daniel McCabe Former Chief Admin Officer 0 0 0 0 0 140542 0 0 0 0 0 140542 0 0 Form 990, Schedule J, Part I, Question 3 CareSource Management Services LLC, a related entity, utilizes a compensation committee, independent compensation consultant, compensation survey or study, review of form 990 of other organizations, and approval by the board or compensation committee comprised solely of independent directors. Form 990, Schedule J, Part I, Line 4a Jai Pillai and Daniel McCabe received severance payments that are properly reported on Schedule J, Part II, Column B(iii). Form 990, Schedule J, Part I, Question 4b The following listed persons listed on Form 990, Part VII, Section A, participate in a supplemental nonqualified retirement plan of CSMS: Erhardt Preitauer, Richard Topping, Lawrence Smart, Scott Markovich, Jason Bearden, and Stephanie Williams. Amounts are accrued monthly for plan participants. The plans provide compensation to the participants after a vesting period, and the funds are available to the participants after they retire or resign from the organization. The plans provide for normal terms and conditions contained in a standard nonqualified retirement plan. The following listed persons listed on Form 990, Part VII, Section A, participate in a long-term incentive plan of CSMS: Erhardt Preitauer, Richard Topping, Lawrence Smart, Scott Markovich, Stephanie Williams, and Jason Bearden. The plan provides compensation to the participants based on annual and long-term goals. The long-term incentive plan will pay out if these goals, or a subset of these goals, are achieved over a three-year period. If a participant leaves their employment prior to this three-year performance period, they forfeit any amounts accrued under this plan. Employees must be employed on the date which the long-term incentive plan is paid, which in no event is later than March 15th. Exceptions to this general statement include death, disability, or a qualified retirement, which may result in prorated payment. Amounts paid or accrued in 2023 for both deferred compensation arrangements include the following: Erhardt Preitauer $1,820,312, Richard Topping $450,394, Lawrence Smart $450,852, Scott Markovich $409,557, Jason Bearden $244,816, and Stephanie Williams $233,747. Form 990, Schedule J, Part I, Question 6b The following persons listed on Form 990, Part VII, Section A, line 1a are or were employees of CSMS: Erhardt Preitauer, Richard Topping, Lawrence Smart, Scott Markovich, Jai Pillai, Jason Bearden, and Stephanie Williams. All of these listed persons are or were eligible for a performance bonus as part of their compensation packages. The amount of this Annual Incentive Plan ("AIP") bonus is based on the degree of achievement of the Companies' goals and the Individual's goals, which is ultimately documented in the year end performance management process. The performance management process documents the company goals and individual goals, the corresponding potential performance bonus, and the progress/outcomes. The performance bonus is based on the employee's calendar year regular earnings. Form 990, Schedule J, Part II All compensation amounts reported on Schedule J, Part II for all listed persons are paid by CSMS. Form 990, Part III, Question 1 (Continued) CARESOURCE GEORGIA CO. IS A HEALTH MAINTENANCE ORGANIZATION LICENSED BY THE STATE OF GEORGIA AND SERVES MEMBERS THROUGH MARKETPLACE, MEDICAID, DUAL ELIGIBLE SPECIAL NEEDS PLANS, AND THE PEACHCARE FOR KIDS AND PLANNING FOR HEALTHY BABIES PROGRAMS. Form 990, Part III, Question 4a (Continued) The sole member of the CareSource Public Charities is CareSource, an Ohio nonprofit corporation that is tax-exempt under section 501(c)(3) of the Internal Revenue Code of 1986 (the "Code"). The CareSource Public Charities' primary activity for the last three decades has been to provide nonprofit Medicaid, Medicare, and Marketplace health maintenance organization ("HMO") services. As a mission-driven organization, CSGA follows the guidance of the CareSource Public Charities and is focused on transforming health care with innovative programs that address the social determinants of health, health equity, prevention and access to care. CSGA began providing care to participants in its Medicaid HMO plan on July 1, 2017. CSGA serves individuals meeting the low-income thresholds for Medicaid eligibility. CSGA participates in the State of Georgia's Planning 4 Healthy Babies program, or P4HB, which is a demonstration waiver program for women meeting Medicaid income thresholds designed to help reduce the number of low-birth-weight babies born each year. Through the P4HB program, CSGA offers family planning services, health care coverage for certain pregnancy-related chronic conditions, and case management services to women at risk for a low-birth-weight delivery. CSGA launched a Marketplace plan in 2020, offering affordable individual and family plans tailored for any budget, as well as a Dual Eligible Special Needs Plan in 2021. CSGA is the first nonprofit health care plan chosen to serve Georgia Medicaid and PeachCare for Kids Members enrolled in Georgia Families. We believe in people over profits, and we are committed to providing even more enhanced benefits to help improve the health and well-being of our Members. Members enrolled in our Georgia Families plan have access to the following services: (1) Earning rewards each year for completing healthy activities, (2) Dental benefits for kids and adults, (3) Vision benefits, (4) A personal life coach for up to 24 months, help finding a job, and rides to job training and interviews. Job coaches help with interview practice and resumes and provide support after starting a new job, (5) Free memberships to youth organizations and sports physicals, (6) Free breast pumps, free pregnancy tests through a pharmacist, baby showers and help with childcare, (7) CareSource 24, the 24/7/365 Nurse Advice Line and Telehealth RelyMD to access a doctor 24/7/365 using a smartphone or computer, (8) A bank account from Fifth Third Bank with no monthly service charge, no balance requirement, no overdraft fees and a debit card for purchases, (9) Medication therapy management, (10) Help with asthma, ADHD, autism, behavioral health, high blood pressure, chronic kidney disease and more, and (11) Transportation to doctor visits, WIC office, food pantries, education and jobs, and CareSource events. Form 990, Part VI, Section A, Question 4 The amended bylaws included the following changes: (1) Updated the number of board members from three to five to a total of three to nine members (2) Added Article I, Section 2 I named "General Powers" clarifying that the power of the corporation shall be managed by the Board, other than where reserved to the sole member (3) Updated that the Corporation's sole member has the power to elect and remove members of the board and that the Chief Executive Officer of the sole member shall be a Director with voting rights (4) Updated the terms of directors to one year coinciding with the calendar year (5) Simplified who can call a meeting, removed telegram as a means of communication, and added that a meeting may be attended in-person, over the phone or remotely (6) Added Article II, Section 6 named "Presumed Assent" to indicate that a director is presumed to have assented to action unless contrary vote is recorded (7) Added Article II, Section 7 named "Conduct of Meetings" establishing the chair of the committee sets the order of business for meetings (8) Clarified wording to indicate that the key officers of the Corporation are to be appointed by the board at the annual meeting, with the exception of the Chair, who shall be designated by office, and officers may be removed by the Chair (9) Renamed Article III, Section 2 to "Chairadded that the CEO of the Corporation's sole member shall serve as chair and that he/she shall preside at all meetings and perform all reasonable duties expected of him/her (10) Added that the President will manage all affairs of the business and perform all duties that are required of him/her (11) Added Article III, Section 4 named "Treasurer" indicating duties that the officer is responsible for such as receiving money due to the Corporation and that the officer may be responsible for additional duties assigned by the President (12) Added Article III, Section 5 named "Secretary" indicating duties expected of the officer such as keeping minutes of meetings and that additional responsibilities may be assigned by the President (13) Added Article III, Section 6 named "Assistant Officers" indicating that the board may appoint assistant officers when deemed necessary (14) Established that the Audit Committee, Risk Committee and Compensation Committee of the sole member have full authority to act on behalf of the Corporation with duties, responsibilities, and membership to be defined by each committee's charter (15) Simplified the terms related to indemnification adding that a director is an authorized party of the Corporation and that funds can be paid to an employee with the stipulation they must be repaid if certain legal conditions are not met (16) Updated the wording to state that the articles may be amended by the board. Form 990, Part VI, Section A, Question 6 CareSource is the sole member of CareSource Georgia Co. CareSource is recognized as exempt from federal income taxation under Internal Revenue Code ("IRC") Section 501(c)(3). Form 990, Part VI, Section A, Question 7a CareSource, the sole member of CareSource Georgia Co., has the authority to appoint CareSource Georgia Co.'s board. Form 990, Part VI, Section A, Question 7b The Audit Committee, Risk Committee, and Compensation Committee of CareSource, the sole member of CareSource Georgia Co., have full authority as committees to act on behalf of CareSource Georgia Co. to the extent permitted by applicable law. Each Committee's duties, responsibilities, and membership shall be defined by the respective Committee's charter. Form 990, Part VI, Section B, Question 11B The Form 990 was provided to each voting member of the filing organization's governing body for review prior to filing. Additionally, the Form 990 was reviewed by CareSource's Audit Committee, VP Treasury, Internal Tax Department, and Internal General Counsel as well as an external CPA firm and legal counsel. Form 990, Part VI, Section B, Question 12C Annually, each director, principal officer, and member of a committee with board-delegated powers ("interested person") shall confirm that they have received a copy of the CareSource Conflicts of Interest policy and have read, understood, and agree to comply with the policy. Interested Persons have an obligation to immediately report any Conflicts of Interest (including any relationships, positions, or circumstances that could contribute to a Conflict of Interest). All relevant information reported through the Conflict-of-Interest Policy will be sent to the Chairman of the Board for review. If the Interested Person with the Conflict of Interest is the Chairman of the Board, then the required disclosure must be provided to the Chief Legal Officer of CareSource. If it is not entirely clear whether a Conflict of Interest exists, then the person with the potential conflict must disclose the circumstances to CareSource's Chief Legal Officer. The Chief Legal Officer will consult with the Corporation's Corporate Compliance Officer or the Chairman of the Board to determine whether there exists a Conflict of Interest that is subject to this policy. Before Board action or other action by the organization on a Transaction that involves a Conflict of Interest, an Interested Person who knows he or she has a Conflict of Interest must have disclosed to the Board all facts material to the Conflict of Interest. The Chairman of the Board may postpone Board or other corporate action on a Transaction until the Interested Person provides written information relating to the Conflict of Interest. An Interested Person who knows he or she has a Conflict of Interest must not participate in the Board's discussion of the Transaction except to disclose material facts and respond to questions. The Interested Person must not attempt to influence the Board's action on the Transaction, either at or outside the meeting. Prior to voting, the Board must be given an opportunity to discuss the Transaction without the person who has the Conflict of Interest being present. A Transaction involving a Conflict of Interest may be approved by the Board if the material facts as to the Transaction and the Conflict of Interest are fully disclosed or known to the Board and the Board in good faith determines after reasonable investigation that (a) the Board is aware of all material facts concerning the Transaction and the Interested person's interest in the Transaction; (b) the organization is entering into the Transaction for its own benefit; (c) the Transaction is fair and reasonable as to the organization; and (d) the organization could not have obtained a more advantageous arrangement with reasonable effort under the circumstances. The Person with the Conflict of Interest must not vote on the Transaction and must not be present in the room when the vote is taken. Form 990, Part VI, Section C, Question 19 The company's Form 1023 is available for public inspection upon request, and Form 990 is available for public inspection upon request in accordance with IRC Section 6104(d). The company's Form 990 is also available on the U.S. nonprofit database website at www.guidestar.org. The Company's statutory financial statements are available on the SNL Financial LC website at www.snl.com for a nominal fee. The company's articles of incorporation are available on the Georgia Secretary of State's website at www.sos.ga.gov. Form 990, Part XI, Question 9 Other changes in net assets consists of a distribution to CareSource in the amount of $25,123,502. CareSource PO Box 8738 Dayton OH 454018738 311703368 Supporting OH 501(c)(3) 509(a)(3)II NA false CareSource Indiana Inc PO Box 8738 Dayton OH 454018738 320121856 HMO Ins Plan IN 501(c)(3) 509(a)(2) CareSource false CareSource Kentucky Co PO Box 8738 Dayton OH 454018738 464991603 HMO Ins Plan KY 501(c)(3) 509(a)(2) CareSource false CareSource West Virginia Co PO Box 8738 Dayton OH 454018738 473028244 HMO Ins Plan WV 501(c)(3) 509(a)(2) CareSource false CareSource Life Services Co PO Box 8738 Dayton OH 454018738 811602217 No Activity OH 501(c)(3) 509(a)(2) CareSource false CareSource Ohio Inc PO Box 8738 Dayton OH 454018738 311143265 HIC Ins Plan OH 501(c)(3) 509(A)(2) CareSource false The CareSource Foundation PO Box 8738 Dayton OH 454018738 562582561 Grantmaking OH 501(c)(3) 509(A)(3)II CareSource false CareSource Diversity & Social Impact Inv 50 East 91st Street Suite 213 Indianapolis IN 462401555 871811106 Investing DE NA N/A CareSource Midwest Fund LLC 415 12th Ave SE Cedar Rapids IA 524012449 883585337 Investing DE NA N/A ImagineCare Holdings LLC PO Box 8738 Dayton OH 454018738 932340017 Holding Co DE NA N/A HAP Empowered Holding LLC PO Box 8738 Dayton OH 454018738 923877012 Holding Co DE NA N/A CareSource Bayou Holding LLC PO Box 8738 Dayton OH 454018738 883042610 Holding CO DE NA N/A CareSource Virginia Co PO Box 8738 Dayton OH 454018738 811727271 No Activity VA NA C Corp CareSource Arkansas Health Plan Co PO Box 8738 Dayton OH 454018738 844476729 COA Insurance AR NA C Corp Kids' CareAlliance Co PO Box 8738 Dayton OH 454018738 854022039 No Activity OH NA C Corp CareSource Oklahoma Health Plan Co PO Box 8738 Dayton OH 454018738 854038326 HMO Ins Plan OK NA C Corp CareSource Kansas LLC PO Box 8738 Dayton OH 454018738 873411276 HMO Ins Plan KS NA C Corp CareSource North Carolina Co PO Box 8738 Dayton OH 454018738 873079479 HMO Ins Plan NC NA C Corp CareSource PASSE LLC PO Box 8738 Dayton OH 454018738 863112470 RBPO Ins Plan AR NA C Corp Columbus Organization Holdings LLC PO Box 8738 Dayton OH 454018738 814132952 Holding Co DE NA C Corp Healthedge-Columbus Holdings LLC PO Box 8738 Dayton OH 454018738 814132842 Holding Co DE NA C Corp CareSource Tennessee Co PO Box 8738 Dayton OH 454018738 874254502 COA Insurance TN NA C Corp Columbus Medical Services Inc PO Box 8738 Dayton OH 454018738 300975112 No Activity MD NA C Corp CareSource Iowa Co PO Box 8738 Dayton OH 454018738 881429834 HMO Ins Plan IA NA C Corp CareSource Florida Co PO Box 8738 Dayton OH 454018738 883601120 HMO Ins Plan FL NA C Corp CareSource Bayou Health LLC PO Box 8738 Dayton OH 454018738 883401520 HMO Ins Plan TX NA C Corp CareSource Military & Veterans Co PO Box 8738 Dayton OH 454018738 932552094 Tricare CPD OH NA C Corp GCRE Protected Cell No 3 - CS LLC PO Box 8738 Dayton OH 454018738 933077861 Captive Ins MT NA C Corp HAP Caresource New Center One Ste 110 3031 W Grand Detroit MI 482023033 383123777 HMO Ins Plan MI NA C Corp CareSource Reinsurance II LLC PO Box 8738 Dayton OH 454018738 872901879 Captive Ins MT NA C Corp false false false false true false false false false false false true true false true false true false Part III, Related Organizations Taxable as a Partnership - Additional Info 1) ImagineCare Holdings LLC (EIN: 93-2340017) was incorporated 07/12/2023 2) HAP Empowered Holding LLC (EIN: 92-3877012) was incorporated 04/19/2023 Part IV, Related Organizations Taxable as a Corp - Additional Information 1) CareSource Military & Veterans Co (EIN: 93-2552094) was incorporated 07/21/2023 2) GCRE Protected Cell No. 3 - CS LLC (EIN: 93-3077861) was incorporated 08/22/2023