Civic Intelligence

Community Rehabilitation Services Inc.

990 • Fiscal year 2017 • EIN 20-3253779

Jul 01, 2016 to Jun 30, 2017 • Filed on May 01, 2018

PO Box 1804Macon, GA 31202

(478) 621-2060

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.41x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

16th percentile

0.07x

Higher debt load relative to revenue than 16% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

54th percentile

4.0%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

90th percentile

$717,973

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

16th percentile

-3.8%

Faster asset growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

6.0%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Down

$7,320,384

Down $288,685 (-3.8%) from 2016

Net Assets

Down

$4,286,030

Down $452,327 (-9.5%) from 2016

Liabilities

Up

$3,034,354

Up $163,642 (+5.7%) from 2016

Revenue

Up

$43,218,171

Up $2,453,595 (+6.0%) from 2016

Expenses

Up

$41,479,270

Up $2,904,183 (+7.5%) from 2016

Net Income

Down

$1,738,901

Down $450,588 (-21%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,093,183Liabilities 2011: $2,006,148Net Assets 2011: $2,087,0352011Assets 2012: $4,131,720Liabilities 2012: $1,710,005Net Assets 2012: $2,421,7152012Assets 2013: $4,532,686Liabilities 2013: $2,073,964Net Assets 2013: $2,458,7222013Assets 2014: $5,114,357Liabilities 2014: $2,274,044Net Assets 2014: $2,840,3132014Assets 2015: $6,519,727Liabilities 2015: $2,583,163Net Assets 2015: $3,936,5642015Assets 2016: $7,609,069Liabilities 2016: $2,870,712Net Assets 2016: $4,738,3572016Assets 2017: $7,320,384Liabilities 2017: $3,034,354Net Assets 2017: $4,286,0302017Assets 2018: $7,230,885Liabilities 2018: $2,594,271Net Assets 2018: $4,636,6142018Assets 2019: $7,175,642Liabilities 2019: $2,686,529Net Assets 2019: $4,489,1132019Assets 2020: $3,885,896Liabilities 2020: $1,830,044Net Assets 2020: $2,055,8522020Assets 2021: $3,448,573Liabilities 2021: $2,433,611Net Assets 2021: $1,014,9622021Assets 2022: $2,291,121Liabilities 2022: $1,533,917Net Assets 2022: $757,2042022Assets 2023: $2,100,193Liabilities 2023: $1,886,295Net Assets 2023: $213,8982023Assets 2024: $1,375,963Liabilities 2024: $775,535Net Assets 2024: $600,4282024

Highlighted filing

2017

Assets$7,320,384
Liabilities$3,034,354
Net Assets$4,286,030

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MRevenue 2011: $28,206,480Expenses 2011: $28,219,385Net Income 2011: -$12,9052011Revenue 2012: $29,202,739Expenses 2012: $29,380,378Net Income 2012: -$177,6392012Revenue 2013: $34,220,583Expenses 2013: $34,149,691Net Income 2013: $70,8922013Revenue 2014: $30,610,309Expenses 2014: $30,304,310Net Income 2014: $305,9992014Revenue 2015: $35,448,902Expenses 2015: $34,313,315Net Income 2015: $1,135,5872015Revenue 2016: $40,764,576Expenses 2016: $38,575,087Net Income 2016: $2,189,4892016Revenue 2017: $43,218,171Expenses 2017: $41,479,270Net Income 2017: $1,738,9012017Revenue 2018: $43,463,448Expenses 2018: $42,427,300Net Income 2018: $1,036,1482018Revenue 2019: $40,833,112Expenses 2019: $40,200,613Net Income 2019: $632,4992019Revenue 2020: $28,827,557Expenses 2020: $28,760,818Net Income 2020: $66,7392020Revenue 2021: $22,871,503Expenses 2021: $22,783,501Net Income 2021: $88,0022021Revenue 2022: $21,513,955Expenses 2022: $22,739,858Net Income 2022: -$1,225,9032022Revenue 2023: $17,884,396Expenses 2023: $20,747,412Net Income 2023: -$2,863,0162023Revenue 2024: $16,036,881Expenses 2024: $15,650,351Net Income 2024: $386,5302024

Highlighted filing

2017

Revenue$43,218,171
Expenses$41,479,270
Net Income$1,738,901
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 1, 2018
Return Version
2016v3.1
Gross Receipts
$43,218,171
Mission and Program Overview

Mission

To provide physical, occupational and speech rehabilitation services and related health care services as part of an integrated health care delivery system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,329,967$4,728,329▲ $398,362
Cash and Non-Interest-Bearing Accounts$2,674,123$2,159,672▼ $514,451
Prepaid Expenses and Deferred Charges$65,954$113,595▲ $47,641
Land, Buildings, and Equipment, Net$131,380$107,333▼ $24,047
Total Assets$7,609,069$7,320,384▼ $288,685
Other Assets Total$407,645$211,455▼ $196,190
Liabilities
Accounts Payable and Accrued Expenses$2,870,712$3,034,354▲ $163,642
Total Liabilities$2,870,712$3,034,354▲ $163,642
Net Assets / Fund Balance
Unrestricted Net Assets$4,738,357$4,286,030▼ $452,327
Total Net Assets Fund Balance$4,738,357$4,286,030▼ $452,327
Total Liabilities and Net Assets / Fund Balance$7,609,069$7,320,384▼ $288,685

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$56,943$59,785$116,728
Equipment$50,390$42,000$92,390
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorraine T TaylorFormer Secre--$717,973$717,973
Michelle Moore-andrewsSenior ViceFT$286,167$24,368$310,535
Michelle Moore-andrewsSenior Vice Pres-$286,167$24,368$310,535
Angela HammackCorporate Se--$168,803$168,803
Kevin LindseyVice PresideFT$121,242$14,321$135,563
Els Maria Valentinus MartensSenior ViceFT$119,898$14,631$134,529
Vicki Hill-hoffmanSenior VPFT$115,452$18,483$133,935
Wendy Leigh AngelVice PresideFT$114,302$15,731$130,033
Ginny L MayherVice PresideFT$103,472$12,307$115,779
Yolanda C PenceVice PresideFT$100,187$14,360$114,547
Greet CaersVice PresideFT$94,291$13,843$108,134
Judith BargeronVice PresideFT$93,942$11,167$105,109
Bernice R CashVice PresideFT$90,988$13,542$104,530
Herbert M Ponder JrDirector--$24,000$24,000
James B PattonDirector--$24,000$24,000
Joseph a WallChairman--$24,000$24,000
Kathryn DennisDirector--$24,000$24,000
Paul a CableDirector--$24,000$24,000

Board Members and Trustees

NameTitle
Teresa MoodyPresident
Angela HammackCorporate Secretary
Lorraine T TaylorFormer Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Community Staffing SolutionsStaffing1013 RIVERBURCH PARKWAY, SUITE 2, Dalton, GA 30721$50,802,018
St John's Health NetworkStaffing1217 WEST 7TH STREET, St Paul, MN 55102$6,801,668
Therapute LLCSoftware6501 PEAK RD BLDG 300, Macon, GA 31210$2,555,750
Patrick Page Attorney At LawLegal1217 WEST 7TH STREET, St Paul, MN 55102$2,206,909
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,873,815
Investment Income
$0
Other Revenue
$344,356
Change in Net Assets
$1,738,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$43,218,171
Total Revenue per Audited Statements
$43,218,171
Total Revenue per Form 990
$43,218,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$37,095,581
Other Expenses$4,383,689
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,471,095--$30,471,095
Payroll Taxes$2,390,197--$2,390,197
Other Employee Benefits$2,175,667--$2,175,667
Current Officers, Directors, Trustees, and Key Employees$1,392,694--$1,392,694
Pension Plan Contributions$665,928--$665,928
Fees for Services Legal$281,968--$281,968
Insurance$147,138--$147,138
Occupancy$79,771--$79,771
All Other Expenses$37,854--$37,854
Other Expenses$32,507--$32,507
Total Functional Expenses$41,479,270$0$0$41,479,270

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$41,479,270
Total Expenses per Audited Statements$41,479,270
Total Expenses per Form 990$41,479,270
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

This process involves the electronic posting of the draft form 990 with all its schedules for the organization's board of directors to review followed, after a sufficient review period, by a meeting of the board at which board members will have the opportunity to ask questions of management and the outside tax advisors involved in the preparation of the form 990.

Form 990, Page 6, Part VI, Line 12C

The organization regularly and consistently monitors and enforces compliance with its conflicts of interest policy. Such compliance is effectuated through the organization's board of directors' review of annual conflict disclosure statements from the directors as well as receipt and review of conflict disclosure statements with respect to certain proposed transactions or arrangements the organization is considering prior to any board action with respect to such matters. The conflicts policy outlines the specific procedure to be followed to determine whether interested persons have actual conflicts of interest. If it is determined that a board member has an actual conflict of interest, then such board member is not allowed to participate in the board deliberations on the speciifc matter and it excused from, and is 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 which is part of its conflicts of interest policy. Every two to three years, on average, the organization participates in a comprehensive process conducted on its behalf by the compensation committee of the board of directors of community health systems, inc., its sole member and parent of the integrated health care delivery system in which the organization is a member. This process involves review of comparability data compiled by an independent third-party compensation consultant. Comparability data is gathered for the organization's senior management, and on occasion, key or highly compensated employees, and, based on the same, the consultant issues a written report reflecting the consultant's opinion concerning whether the proposed compensation arrangements constitute reasonable compensation under section 4958 of the code. This process is conducted by the compensation committee, which then makes recommendations to the board of directors. The board of directors is also provided with materials regarding the compensation review, including copies of the consultant's report. The board then votes as to the reasonableness of each of the individual compensation arrangements (if any disqualified or otherwise conflicted individuals are present at the meeting, they do not participate in the deliberations and are excused from the room during the vote). The process is designed and carried out by the board of directors in a manneer 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 regulations. As part of this process, outside counsel is retained to further advise the board on the rebuttable presumption process and to provide the board with a legal opinion regarding the same. As a final step, each part of the process required to establish the rebuttable presumption is documented using the rebuttable presumption checklist released by the irs.

Form 990, Page 6, Part VI, Line 15B

The organization regularly and consistently complies with the compensation approval process which is part of its conflicts of interest policy. Every two to three years, on average, the organization participates in a comprehensive process conducted on its behalf by the compensation committee of the board of directors of community health systems, inc., its sole member and parent of the integrated health care delivery system in which the organization is a member. This process involves review of comparability data compiled by an independent third-party compensation consultant. Comparability data is gathered for the organization's senior management, and on occasion, key or highly compensated employees, and, based on the same, the consultant issues a written report reflecting the consultant's opinion concerning whether the proposed compensation arrangements constitute reasonable compensation under section 4958 of the code. This process is conducted by the compensation committee, which then makes recommendations to the board of directors. The board of directors is also provided with materials regarding the compensation review, including copies of the consultant's report. The board then votes as to the reasonableness of each of the individual compensation arrangements (if any disqualified or otherwise conflicted individuals are present at the meeting, they do not participate in the deliberations and are excused from the room during the vote). The process is designed and carried out by the board of directors in a manner designed to satisfy all three of the requirements necessary to establish the rebuttable presumption of resonableness with respect to compensation arrangements for disqualified persons under section 53.4958-6 of the regulations. As part of this process, outside counsel is retained to further advise the board on the rebuttable presumption process and to provide the board with a legal opinion regarding the same. As a final step, each part of the process required to establish the rebuttable presumption is documented using the rebuttable presumption checklist released by the irs.

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.

Filing and Contact Details

Filer

Filer Name
Community Rehabilitation Services
EIN
20-3253779
Phone
4786212060
Address
PO BOX 1804, MACON, GA 31202

Signing Officer

Name
Teresa Moody
Title
President
Phone
4786212060
Signed
2018-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Moody
Formed
2005
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
1,015

Preparer

Firm
Mcnair Mclemore Middlebrooks & Co LLC
Address
POST OFFICE BOX ONE, MACON, GA 31202-0001
Preparer
J Randolph Nichols
Phone
4787466277
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Contribution of net assets -2,191,228

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.38$0.78$0.60$16.0$15.7$0.39
2023Detailed filing. Detailed filing data is available for this year.$2.10$1.89$0.21$17.9$20.7$2.86
2022Detailed filing. Detailed filing data is available for this year.$2.29$1.53$0.76$21.5$22.7$1.23
2021Detailed filing. Detailed filing data is available for this year.$3.45$2.43$1.01$22.9$22.8$0.09
2020Detailed filing. Detailed filing data is available for this year.$3.89$1.83$2.06$28.8$28.8$0.07
2019Detailed filing. Detailed filing data is available for this year.$7.18$2.69$4.49$40.8$40.2$0.63
2018Detailed filing. Detailed filing data is available for this year.$7.23$2.59$4.64$43.5$42.4$1.04
2017Detailed filing. Detailed filing data is available for this year.$7.32$3.03$4.29$43.2$41.5$1.74
2016Detailed filing. Detailed filing data is available for this year.$7.61$2.87$4.74$40.8$38.6$2.19
2015Summary only. Only limited summary data is available for this year.$6.52$2.58$3.94$35.4$34.3$1.14
2014Summary only. Only limited summary data is available for this year.$5.11$2.27$2.84$30.6$30.3$0.31
2013Summary only. Only limited summary data is available for this year.$4.53$2.07$2.46$34.2$34.1$0.07
2012Summary only. Only limited summary data is available for this year.$4.13$1.71$2.42$29.2$29.4$0.18
2011Summary only. Only limited summary data is available for this year.$4.09$2.01$2.09$28.2$28.2$0.01