2025-05-14T14:16:40-04:00 2024-06-30 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2023-07-01 571157115 CLINICAL SERVICES INC CLIN 4786212100 1005 BOULDER DRIVE GRAY GA 31032 TERESA MOODY SECRETARY 4786212100 2025-05-13 true false WILLIAM R ROUNTREE P01231836 4787466277 2025-05-14 2023 2025-03-06 01:10:19Z TERESA MOODY 1005 BOULDER DRIVE GRAY GA 31032 38671228 false X WWW.ETHICAHEALTH.ORG X 2003 GA TO PROVIDE A BROAD RANGE OF CLINICAL SERVICES AND VARIOUS CONSULTING SERVICES. THE ORGANIZATION SERVCES AS THE SOURCE FOR CLINICAL EXPERTISE FOR THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). THE ORGANIZATION SUPERVISES OR CONSULTS ON CLINICAL OPERATIONS IN THE HEALTHCARE FACILITIES THAT ARE MANAGED OR OPERATED BY MEMBERS OF THE CHS IHDS. CLINICAL OPERATIONS INCLUDE INDIVIUDAL CASE MANAGEMENT, CONSULTATION WITH PATIENT'S ADMINITTING PHYSICIAN, CREATING PLANS OF CARE, CREATING AND MONITORING PERSONALIZED PATIENT DIETS, CONSLUTING ON PHARMACEUTICAL EFFECTS AND INTERACTIONS AND CONDUCTING ONGOING CLINICAL TRAINING FOR EMPLOYEE THAT PROVIDE HANDS-ON CARE. 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 COMM 3 3 102 0 6996634 27787421 31640399 34195 0 27787421 38671228 0 0 10469077 10547133 0 0 24472539 25576474 34941616 36123607 -7154195 2547621 2754278 4170467 3707694 2596098 -953416 1574369 X TO PROVIDE A BROAD RANGE OF CLINICAL SERVICES AND VARIOUS CONSULTING SERVICES. THE ORGANIZATION SERVCES AS THE SOURCE FOR CLINICAL EXPERTISE FOR THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). THE ORGANIZATION SUPERVISES OR CONSULTS ON CLINICAL OPERATIONS IN THE HEALTHCARE FACILITIES THAT ARE MANAGED OR OPERATED BY MEMBERS OF THE CHS IHDS. CLINICAL OPERATIONS INCLUDE INDIVIUDAL CASE MANAGEMENT, CONSULTATION WITH PATIENT'S ADMINITTING PHYSICIAN, CREATING PLANS OF CARE, CREATING AND MONITORING PERSONALIZED PATIENT DIETS, CONSLUTING ON PHARMACEUTICAL EFFECTS AND INTERACTIONS AND CONDUCTING ONGOING CLINICAL TRAINING FOR EMPLOYEE THAT PROVIDE HANDS-ON CARE. 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 COMM false false 36123607 31640399 TO PROVIDE CLINICAL SERVICES, RELATED HEALTHCARE SERVICES AND VARIOUS CONSULTING SERVICES TO MEMBERS OF THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM. 36123607 true true false false false false false false false false true false false true true false false 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 true true true true false false true 21 0 true 102 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 CLINICAL SERVICES INC 4786212100 1005 BOULDER DRIVE GRAY GA 31032 KEITTA EVANS VICE PRESIDE 40.00 0.00 X 336985 0 22510 JILL SNOW VICE PRESIDE 40.00 0.00 X 330776 0 21801 RALPH WARNOCK DIRECTOR 4.00 40.00 X 0 316633 18856 KIMBERLY SHEFFIELD PRESIDENT 4.00 40.00 X 0 305307 22086 WYATT BLAKE ATTENDING PH 40.00 0.00 X 292621 0 19436 FRANK POWELL ATTENDING PH 40.00 0.00 X 263577 0 19664 MICHAEL SATCHELL ATTENDING PH 40.00 0.00 X 247707 0 13386 MELISSA PRIMROSE ATTENDING PH 40.00 0.00 X 235749 0 17821 TRISTA MARSHALL ATTENDING PH 40.00 0.00 X 230012 0 18631 KEN MCDONALD VICE PRESIDE 0.00 40.00 X 0 221716 18386 KIMBERLY HODGES REGIONAL VP 40.00 0.00 X 219119 0 20871 TERESA MOODY SECRETARY 4.00 40.00 X 0 218787 20842 GREGORY DAVIS REGIONAL VP 40.00 0.00 X 214314 0 21429 GEORGE HUNT EXECUTIVE VP 0.00 40.00 X 0 216663 18073 SYLVIA ROWE VICE PRESIDE 40.00 0.00 X 160421 0 11798 DEBRA MIMS VICE PRESIDE 0.00 40.00 X 0 151747 17849 STEVEN SHEETS VICE PRESIDE 40.00 0.00 X 163790 0 4146 KATIE CARR VICE PRESIDE 0.00 40.00 X 0 163556 3253 KATHRYN DENNIS CHAIRMAN 4.00 1.00 X 0 24000 0 JOSEPH A WALL DIRECTOR 4.00 1.00 X 0 24000 0 PAUL A CABLE DIRECTOR 0.00 4.00 X 0 24000 0 2695071 1666409 310838 30 true true false STONE BROOKE OFFICES LLC PO BOX 697 GRAY GA 31032 HEALTHCARE 303737 LOCUMTENENSCOM LLC PO BOX 405547 ATLANTA GA 303845547 RECRUITING 160128 2 X 6507186 489448 6996634 MANAGEMENT FEES 26061639 26061639 NET PATIENT SERVICE REVENUES 3668298 3668298 OTHER 1910462 1910462 31640399 34195 34195 38671228 31640399 34195 1527960 1527960 7656073 7656073 282147 282147 459574 459574 621379 621379 541107 541107 427647 427647 14503 14503 238744 238744 SUPPORT SERVICE FEES 20106765 20106765 CONTRACTED SERVICES 2397812 2397812 TRAVEL 923435 923435 OTHER ADMINISTRATIVE 462372 462372 464089 464089 36123607 36123607 0 0 24125 46954 810423 2413517 135193 120417 1947141 1805146 58382 141995 1726155 1447584 2754278 4170467 1950013 1139830 1757681 1456268 3707694 2596098 X -953416 1574369 -953416 1574369 2754278 4170467 X 2547621 -19836 X false true X true false X 127596 6996634 7124230 39342282 38178962 38151871 27787421 31640399 175100935 39342282 38178962 38279467 27787421 38637033 182225165 182225165 34195 34195 34195 34195 39342282 38178962 38279467 27787421 38671228 182259360 0.99980 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92688 62912 29776 728730 616511 112219 1125723 1125723 141995 RIGHT-OF-USE ASSET OPERATING 1399218 CONSTRUCTION IN PROGRESS 48366 1447584 OPERATING LEASE OBLIGATION 1456268 1456268 32284044 120002 120002 32164042 6507186 6507186 38671228 36263445 139838 139838 36123607 36123607 SCHEDULE D, PAGE 4, PART XI, LINE 2D TAXABLE SUBSIDIARY REVENUE - CRHI 120,002 SCHEDULE D, PAGE 4, PART XI, LINE 4B IHDS CONTRIBUTION REVENUE 6,507,186 SCHEDULE D, PAGE 4, PART XII, LINE 2D TAXABLE SUBSIDIARY EXPENSES - CRHI 139,838 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 THESE CONTRIBUTIONS RECEIVED TO BE RECOGNIZED AS CONTRIBUTION REVENUE ON PART VIII, AND INCLUDED ON SCHEDULE B, WHILE CONTRIBUTIONS DISBURSED 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 6,507,186 IN CONTRIBUTION REVENUE FROM MEMBERS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS REVENUE IN THE AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION ALSO REPORTED -0- IN CONTRIBUTION EXPENSE FOR AMOUNTS CONTRIBUTED TO OTHER MEMBERS OF THE IHDS ON FORM 990 THAT WAS NOT REPORTED AS EXPENSE IN THE AUDITED FINANCIAL STATEMENTS. X X X X X false false false false false false false false false KEITTA EVANS VICE PRESIDENT 321274 15711 22510 359495 JILL SNOW VICE PRESIDENT 316709 14067 21801 352577 RALPH WARNOCK DIRECTOR 297934 18699 18856 335489 KIMBERLY SHEFFIELD PRESIDENT 292025 13282 22086 327393 WYATT BLAKE ATTENDING PHYSICIAN 281723 10898 19436 312057 FRANK POWELL ATTENDING PHYSICIAN 253568 10009 19664 283241 MICHAEL SATCHELL ATTENDING PHYSICIAN 238190 9517 13386 261093 MELISSA PRIMROSE ATTENDING PHYSICIAN 226562 9187 17821 253570 TRISTA MARSHALL ATTENDING PHYSICIAN 223272 6740 18631 248643 KEN MCDONALD VICE PRESIDENT 209324 12392 18386 240102 KIMBERLY HODGES REGIONAL VP 208174 10945 20871 239990 TERESA MOODY SECRETARY 206686 12101 20842 239629 GREGORY DAVIS REGIONAL VP 202852 11462 21429 235743 GEORGE HUNT EXECUTIVE VP 187705 28958 18073 234736 SYLVIA ROWE VICE PRESIDENT 154232 6189 11798 172219 DEBRA MIMS VICE PRESIDENT 145742 6005 17849 169596 STEVEN SHEETS VICE PRESIDENT 146862 16928 4146 167936 KATIE CARR VICE PRESIDENT 157168 6388 3253 166809 PAUL A CABLE DIRECTOR 24000 24000 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE A BROAD RANGE OF CLINICAL SERVICES AND VARIOUS CONSULTING SERVICES. THE ORGANIZATION SERVCES AS THE SOURCE FOR CLINICAL EXPERTISE FOR THE COMMUNITY HEALTH SYSTEMS, INC. (CHSI) INTEGRATED HEALTHCARE DELIVERY SYSTEM (IHDS). THE ORGANIZATION SUPERVISES OR CONSULTS ON CLINICAL OPERATIONS IN THE HEALTHCARE FACILITIES THAT ARE MANAGED OR OPERATED BY MEMBERS OF THE CHS IHDS. CLINICAL OPERATIONS INCLUDE INDIVIUDAL CASE MANAGEMENT, CONSULTATION WITH PATIENT'S ADMINITTING PHYSICIAN, CREATING PLANS OF CARE, CREATING AND MONITORING PERSONALIZED PATIENT DIETS, CONSLUTING ON PHARMACEUTICAL EFFECTS AND INTERACTIONS AND CONDUCTING ONGOING CLINICAL TRAINING FOR EMPLOYEE THAT PROVIDE HANDS-ON CARE. 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 CLINICAL SERVICES, 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 489,448 FROM THE ERC PROGRAM DURING THE YEAR ENDED JUNE 30, 2024. 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GA N/A false false false true false false false false false false true true true true false false false false false false COMMUNITY HEALTH SYSTEMS INC M 20197896 FMV HEALTH SCHOLARSHIPS INC L 21622030 FMV HEALTH SYSTEMS FACILITIES INC L 3390068 FMV PIEDMONT REGIONAL HEALTH INC L 2005659 FMV COMMUNITY HEALTH SYSTEMS INC J 180888 FMV HEALTH SYSTEMS REAL ESTATE INC M 1235100 FMV COMMUNITY HEALTH SYSTEMS INC C 6507186 FMV COMMUNITY HEALTH VENTURES INC M 95125 FMV