2025-05-14T14:16:56-04:00 2024-06-30 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2023-07-01 432007492 HOME & COMMUNITY SERVICES INC HOME 4786212070 110 STONE BROOKE DRIVE GRAY GA 31032 TERESA MOODY SECRETARY 4786212070 2025-05-13 true false WILLIAM R ROUNTREE P01231836 4787466277 2025-05-14 2023 2025-03-06 01:10:19Z TERESA MOODY 110 STONE BROOKE DRIVE GRAY GA 31032 68366499 false X WWW.SOURCE-GA.ORG X 2003 GA THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF IRC SECTION 501(C)(3), INCLUDING, WITHOUT LIMITATION, THE PROVISION OF HOME CARE AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES AND FOR HOME CARE EXPERTISE AMONG THE MEMBERS OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). THE ORGANIZATION SUPPORTS THE IHDS BY PROVIDING A CENTRAL, EFFICIENT, AND COST-EFFECTIVE SOURCE TO SUPPLY RESIDENTS AND PATIENTS WITHIN THE IHDS WITH NEEDED HOME CARE AND RELATED SERVICES. CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY. 3 3 818 0 3506556 63289903 64839717 2046 20226 808919 0 64100868 68366499 8913700 0 31860962 32129476 0 0 30395978 31441315 62256940 72484491 1843928 -4117992 22349716 17721380 8145935 7635591 14203781 10085789 X THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF IRC SECTION 501(C)(3), INCLUDING, WITHOUT LIMITATION, THE PROVISION OF HOME CARE AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES AND FOR HOME CARE EXPERTISE AMONG THE MEMBERS OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). THE ORGANIZATION SUPPORTS THE IHDS BY PROVIDING A CENTRAL, EFFICIENT, AND COST-EFFECTIVE SOURCE TO SUPPLY RESIDENTS AND PATIENTS WITHIN THE IHDS WITH NEEDED HOME CARE AND RELATED SERVICES. CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY. false false 72484491 8913700 64839717 TO PROVIDE HOME CARE AND RELATED SERVICES AND FOR HOME CARE EXPERTISE TO MEMBERS OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). SERVICES INCLUDE HOSPICE, HOME HEALTH, AMBULATORY TRANSPORTATION AND CASE MANAGEMENT. CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY. 72484491 true true false false false false false false false false true false false false true false false true false false false false false false false false false true false true true false false false false false false false false false false false false false false true true false false false true 193 0 true 818 true false false false false false false false false X 3 3 false false false false true true false true true false false true true true true true true true true false GA X HOME COMMUNITY SERVICES INC 4786212100 PO BOX 1803 MACON GA 31202 KIMBERLY SHEFFIELD PRESIDENT 4.00 40.00 X 0 305307 22086 MICHELLE MOORE-ANDREWS SENIOR VP 40.00 0.00 X 262038 0 22098 TERESA MOODY SECRETARY 4.00 40.00 X 0 218787 20842 TRACIE CLARK VICE PRESIDE 40.00 0.00 X 213740 0 12849 SARAH THOMPSON VICE PRESIDE 40.00 0.00 X 178646 0 19697 YVELAURE PREVOT LPN 40.00 0.00 X 153329 0 18271 CHRISTIE SHAW VICE PRESIDE 40.00 0.00 X 133459 0 14632 REBECCA DEGUZMAN ASST DIR NUR 40.00 0.00 X 123918 0 12933 OLUWAFEMI EKUNGBA LPN 40.00 0.00 X 122097 0 13580 COLLEEN BUTLER ADMINISTRATO 40.00 0.00 X 118098 0 14795 REESE URDIALEZ RN 40.00 0.00 X 118275 0 10447 GLENDA STEWART VICE PRESIDE 40.00 0.00 X 112852 0 15842 PAUL A CABLE DIRECTOR 4.00 1.00 X 0 24000 0 KATHRYN DENNIS DIRECTOR 4.00 1.00 X 0 24000 0 JOSEPH A WALL CHAIRMAN 4.00 1.00 X 0 24000 0 1536452 596094 198072 23 false true false COMMUNITY REHABILITATION SERVICES 1007 BOULDER DRIVE GRAY GA 31032 HEALTHCARE 713987 AVALON HEALTH AND REHABILITATION 120 SPRING STREET NEWNAN GA 302632824 HEALTHCARE 643060 BROWN HEALTH AND REHABILITATION 545 COOK STREET ROYSTON GA 30662 HEALTHCARE 592211 OAKVIEW HEALTH AND REHABILITATION 960 HIGHLAND AVENUE SUMMERVILLE GA 30747 HEALTHCARE 534050 NATIONAL HME INC DEPT 6460 PO BOX 11407 BIRMINGHAM AL 352466460 HEALTHCARE 524682 19 X 2910975 595581 3506556 NET SERVICE REVENUES 64561594 64561594 OTHER REVENUES 278123 278123 64839717 20226 20226 68366499 64839717 20226 8913700 8913700 986854 986854 26233564 26233564 538896 538896 2364303 2364303 2005859 2005859 2761204 2761204 265795 265795 74111 74111 1467772 1467772 172078 172078 466666 466666 1423672 1423672 CONTRACTED SERVICES 17990806 17990806 TRAVEL 2012639 2012639 NURSING SERVICES 1874586 1874586 PLANT SUPPLIES / REPAIRS 1749769 1749769 1182217 1182217 72484491 72484491 0 0 8828964 13615836 450168 547102 13361356 9941607 12333698 3419749 736886 138693 22349716 17721380 5107983 5373062 2865412 2137992 172540 124537 8145935 7635591 X 14203781 10085789 14203781 10085789 22349716 17721380 -4117992 X false true X true false X 3236009 4011667 3506556 10754232 30156875 45910567 62603705 64098822 64839717 267609686 30156875 49146576 66615372 64098822 68346273 278363918 278363918 3255 2627 3774 2046 20226 31928 3255 2627 3774 2046 20226 31928 30160130 49149203 66619146 64100868 68366499 278395846 0.99990 0.99990 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 655589 655589 2548313 787238 1761075 10157454 9154369 1003085 3419749 OPERATING LEASE OBLIGATION 67374 UNEARNED INCOME 57163 124537 65455524 65455524 2910975 2910975 68366499 63570791 63570791 8913700 8913700 72484491 SCHEDULE D, PAGE 4, PART XI, LINE 4B CONTRIBUTIONS FROM IHDS 2,910,975 SCHEDULE D, PAGE 4, PART XII, LINE 4B TRANSFER OF OWNERSHIP INTERESTS 8,913,700 SCHEDULE D, PAGE 4, PART XIII THE ORGANIZATION IS A NONPROFIT CORPORATION AS DESCRIBED IN IRC 501(C)(3) AND IS A SUPPORTED ORGANIZATION OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). CHSI IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC 501(C)(3), AS THE SUPPORTING ORGANIZATION OF THE IHDS. SEE SCHEDULE R FOR A LISTING OF THE OTHER TAX-EXEMPT MEMBERS OF THE CHSI IHDS. THE ORGANIZATION MAY MAKE CONTRIBUTIONS TO, OR RECEIVE CONTRIBUTIONS FROM, CHSI OR OTHER SUPPORTED ORGANIZATIONS OF THE IHDS ANNUALLY TO FURTHER SUPPORT THE TAX-EXEMPT PURPOSE OF THE IHDS. CONTRIBUTIONS MAY CONSIST OF CASH OR TRANSFERS OF OWNERSHIP INTERESTS OF WHOLLY-OWNED DISREGARDED ENTITIES. OWNERSHIP INTERESTS TRANSFERRED TO ANOTHER IHDS SUPPORTING ORGANIZATION ARE MADE AT NET BOOK VALUE. TRANSFERS OF OWNERSHIP INTERESTS OCCUR TO BETTER ALIGN THE OPERATIONS OF THE SUPPORTING ORGANIZATIONS IN FURTHERANCE OF THE IHDS TAX-EXEMPT PURPOSE. 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 CONTRIBUTIONS RECEIVED FROM CHSI TO BE RECOGNIZED AS CONTRIBUTION REVENUE ON PART VIII, AND INCLUDED ON SCHEDULE B, WHILE CONTRIBUTIONS DISBURSED TO CHSI 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 2,910,975 IN CONTRIBUTION REVENUE FROM CHSI ON FORM 990 THAT WAS NOT REPORTED AS REVENUE IN THE AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION ALSO REPORTED 8,913,700 IN CONTRIBUTIONS/GRANTS ON PART VIII TO OTHER MEMBERS OF THE IHDS FOR THE ORGANIZATION'S TRANSFERS OF OWNERSHIP INTERESTS WHICH WERE NOT REPORTED AS EXPENSE IN THE AUDITED FINANCIAL STATEMENTS. true HEALTH SCHOLARSHIPS INC 1005 BOULDER DRIVE GRAY GA 31032 581805305 501C3 424910 NBV OWNERSHIP INT. IHDS CONTRIBUTION HEALTH SYSTEMS REAL ESTATE INC 110 STONE BROOKE DRIVE GRAY GA 31032 432007488 501C3 8488790 NBV OWNERSHIP INT. IHDS CONTRIBUTION 2 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 KIMBERLY SHEFFIELD PRESIDENT 292025 13282 22086 327393 MICHELLE MOORE-ANDREWS SENIOR VP 248961 13077 22098 284136 TERESA MOODY SECRETARY 206686 12101 20842 239629 TRACIE CLARK VICE PRESIDENT 201154 12586 12849 226589 SARAH THOMPSON VICE PRESIDENT 171580 7066 19697 198343 YVELAURE PREVOT LPN 147255 6074 18271 171600 A CENTRAL GEORGIA JOINT DEV AUTH BANK OF OKLAHOMA (TRUSTEE) 611416768 2012-07-01 8000000 ACQUISITION OF RE false false false A false false true true A false false false false false false false A false false false false false false false false true A false PURPOSE OF ISSUE DESCRIPTION CENTRAL GEORGIA JOINT DEV AUTH ACQUISITION OF RE FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF IRC SECTION 501(C)(3), INCLUDING, WITHOUT LIMITATION, THE PROVISION OF HOME CARE AND COMMUNITY-BASED HEALTH CARE AND RELATED SERVICES AND FOR HOME CARE EXPERTISE AMONG THE MEMBERS OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). THE ORGANIZATION SUPPORTS THE IHDS BY PROVIDING A CENTRAL, EFFICIENT, AND COST-EFFECTIVE SOURCE TO SUPPLY RESIDENTS AND PATIENTS WITHIN THE IHDS WITH NEEDED HOME CARE AND RELATED SERVICES. CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS A SOLE MEMBER, COMMUNITY HEALTH SYSTEMS, INC., A NONPROFIT GEORGIA CORPORATION. FORM 990, PAGE 6, PART VI, LINE 7A UNDER THE ORGANIZATION'S BYLAWS, WHILE IT IS THE SOLE MEMBER OF THE ORGANIZATION, COMMUNITY HEALTH SYSTEMS, INC., AS A TYPE I SECTION 509(A)(3) AND SECTION 501(C)(3) SUPPORTING ORGANIZATION, HAS THE SOLE RIGHT TO ELECT, REPLACE AND TO REMOVE THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND SHALL ENSURE THAT AT ALL TIMES, A MAJORITY OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS SHALL BE COMPOSED OF PERSONS WHO ARE CONCURRENTLY SERVING AS MEMBERS OF THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 FOR HOME & COMMUNITY SERVICE, 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 FINANCIAL 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 595,581 FROM THE ERC PROGRAM DURING THE YEAR ENDED JUNE 30, 2024. 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GA CHSI C CORP false false true true false false false false false false false true false true false false false false false false COMMUNITY HEATH SYSTEMS INC M 2761204 FMV COMMUNITY ANCILLARY SERVICES INC M 259358 FMV COMMUNITY REHABILITATION SERVICES M 297446 FMV HEATLH SCHOLARSHIPS INC K 12738000 FMV HEALTH SYSTEMS FACILITIES INC K 2182000 FMV PIEDMONT REGIONAL HEALTH INC K 1030000 FMV HEALTH SCHOLARSHIPS INC B 424910 NBV HEALTH SYSTEMS REAL ESTATE B 8488790 NBV COMMUNITY HEALH SYSTEMS INC C 2910975 FMV COMMUNITY HEALTH VENTURES INC M 127010 FMV