Civic Intelligence

Home & Community Services Inc.

990 • Fiscal year 2017 • EIN 43-2007492

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

PO Box 1803Macon, GA 31202

(478) 621-2070

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.54x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

43rd percentile

0.23x

Higher debt load relative to revenue than 43% of similar nonprofits.

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

Net Margin

8th percentile

-24%

Higher net margin than 8% 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

2nd percentile

-27%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

14th percentile

-13%

Faster revenue growth than 14% of similar nonprofits.

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

Assets

Down

$18,559,420

Down $6,764,091 (-27%) from 2016

Net Assets

Down

$8,503,866

Down $5,395,195 (-39%) from 2016

Liabilities

Down

$10,055,554

Down $1,368,896 (-12%) from 2016

Revenue

Down

$43,396,059

Down $6,523,957 (-13%) from 2016

Expenses

Down

$53,598,607

Down $6,562,020 (-11%) from 2016

Net Income

Up

-$10,202,548

Up $38,063 (+0.4%) from 2016

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $2,260,484Liabilities 2011: $1,027,657Net Assets 2011: $1,232,8272011Assets 2012: $264,359Liabilities 2012: $59,372Net Assets 2012: $204,9872012Assets 2013: $18,610,544Liabilities 2013: $8,669,094Net Assets 2013: $9,941,4502013Assets 2014: $31,526,259Liabilities 2014: $11,927,084Net Assets 2014: $19,599,1752014Assets 2015: $29,413,278Liabilities 2015: $11,157,720Net Assets 2015: $18,255,5582015Assets 2016: $25,323,511Liabilities 2016: $11,424,450Net Assets 2016: $13,899,0612016Assets 2017: $18,559,420Liabilities 2017: $10,055,554Net Assets 2017: $8,503,8662017Assets 2018: $18,676,688Liabilities 2018: $8,504,984Net Assets 2018: $10,171,7042018Assets 2019: $16,682,423Liabilities 2019: $6,195,252Net Assets 2019: $10,487,1712019Assets 2020: $16,343,409Liabilities 2020: $13,717,552Net Assets 2020: $2,625,8572020Assets 2021: $20,053,363Liabilities 2021: $18,397,154Net Assets 2021: $1,656,2092021Assets 2022: $21,054,551Liabilities 2022: $10,720,999Net Assets 2022: $10,333,5522022Assets 2023: $22,349,716Liabilities 2023: $8,145,935Net Assets 2023: $14,203,7812023Assets 2024: $17,721,380Liabilities 2024: $7,635,591Net Assets 2024: $10,085,7892024

Highlighted filing

2017

Assets$18,559,420
Liabilities$10,055,554
Net Assets$8,503,866

Operations Trend

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

$100M$50M$0-$50MRevenue 2011: $14,001,745Expenses 2011: $15,304,660Net Income 2011: -$1,302,9152011Revenue 2012: $7,468,489Expenses 2012: $8,481,117Net Income 2012: -$1,012,6282012Revenue 2013: $15,764,425Expenses 2013: $19,326,689Net Income 2013: -$3,562,2642013Revenue 2014: $29,858,759Expenses 2014: $33,844,596Net Income 2014: -$3,985,8372014Revenue 2015: $49,433,128Expenses 2015: $54,166,580Net Income 2015: -$4,733,4522015Revenue 2016: $49,920,016Expenses 2016: $60,160,627Net Income 2016: -$10,240,6112016Revenue 2017: $43,396,059Expenses 2017: $53,598,607Net Income 2017: -$10,202,5482017Revenue 2018: $40,072,975Expenses 2018: $47,638,968Net Income 2018: -$7,565,9932018Revenue 2019: $31,155,163Expenses 2019: $38,958,408Net Income 2019: -$7,803,2452019Revenue 2020: $30,160,130Expenses 2020: $35,795,443Net Income 2020: -$5,635,3132020Revenue 2021: $49,149,203Expenses 2021: $50,558,818Net Income 2021: -$1,409,6152021Revenue 2022: $66,619,146Expenses 2022: $62,123,338Net Income 2022: $4,495,8082022Revenue 2023: $64,100,868Expenses 2023: $62,256,940Net Income 2023: $1,843,9282023Revenue 2024: $68,366,499Expenses 2024: $72,484,491Net Income 2024: -$4,117,9922024

Highlighted filing

2017

Revenue$43,396,059
Expenses$53,598,607
Net Income-$10,202,548
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 1, 2018
Return Version
2016v3.1
Gross Receipts
$43,396,059
Mission and Program Overview

Mission

To provide a central, efficient, and cost-effective health care transportation services as a member of an integrated health care delivery system. To provide physician's care to other entities which are a part of the integrated health care delivery system. To provide acute care services (hospital), emergency care services and skilled nursing services for residents in commerce, georgia and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,224,515$12,326,362▼ $898,153
Accounts Receivable$5,656,010$3,850,029▼ $1,805,981
Cash and Non-Interest-Bearing Accounts$2,004,910$743,868▼ $1,261,042
Intangible Assets$3,381,306$737,583▼ $2,643,723
Inventories for Sale or Use$523,589$476,834▼ $46,755
Prepaid Expenses and Deferred Charges$313,586$337,489▲ $23,903
Total Assets$25,323,511$18,559,420▼ $6,764,091
Other Assets Total$219,595$87,255▼ $132,340
Liabilities
Tax Exempt Bond Liabilities$6,165,459$5,767,872▼ $397,587
Accounts Payable and Accrued Expenses$5,258,991$4,287,682▼ $971,309
Total Liabilities$11,424,450$10,055,554▼ $1,368,896
Net Assets / Fund Balance
Unrestricted Net Assets$13,899,061$8,503,866▼ $5,395,195
Total Net Assets Fund Balance$13,899,061$8,503,866▼ $5,395,195
Total Liabilities and Net Assets / Fund Balance$25,323,511$18,559,420▼ $6,764,091

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,051,289$8,354,288$10,405,577
Buildings$8,622,182$486,669$9,108,851
Land$1,652,891-$1,652,891
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorraine T TaylorFormer Secre--$717,973$717,973
Michelle Moore-andrewsFormer Presi--$308,297$308,297
Teresa MoodyPresident-$253,955$21,743$275,698
Charles BriscoeVP Acute CARFT$250,090$17,435$267,525
Charles BriscoeVP Acute Care-$250,090$17,435$267,525
Ralph WarnockVP-clinicalFT$119,177$134,323$253,500
Joe RobinsonCOOFT$225,303$22,846$248,149
Wyatt BlakeAttending PhFT$108,813$118,143$226,956
Larry EbertCEOFT$205,197$15,348$220,545
KENNETH O'NEALHospitalistFT$199,981$12,054$212,035
Angela HammackCorporate Se--$168,801$168,801
Eric ParkerAdministratoFT$125,176$14,400$139,576
Ralph WarnockVP-clinical Q & Comp-$119,177$14,130$133,307
Angela HammackCorporate Secretary-$108,813$13,044$121,857
J J BrueshaberNurse PractiFT$111,227$9,761$120,988
Perry KempVP OperationFT$76,739$34,983$111,722
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
Michelle Moore-andrewsFormer President
Wyatt BlakeAttending Physician
Lorraine T TaylorFormer Secretary
Tracie ClarkFormer VP
Ngoc PhanHospitalist

Highest Paid Contractors

ContractorServicesLocationCompensation
Integra RehabilitationRehab Services1013 RIVERBURCH PKWY SUITE 2, Dalton, GA 30721$5,184,846
Rhc Real Estate LLCLeasePO BOX 1037, Macon, GA 31201$5,069,123
Northridge Medical CenterHealthcare70 MEDICAL CENTER DRIVE, Commerce, GA 30529$2,367,395
Mckenna Long Aldridge LLPLegal303 PEACHTREE STREET NE, Atlanta, GA 30308$771,514
Assist Healthcare Services INCHealthcarePO BOX 2530, Blue Ridge, GA 30513$718,421
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,413,603
Investment Income
$6,990
Other Revenue
$975,466
Change in Net Assets
$-10,202,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$43,396,059
Total Revenue per Audited Statements
$43,396,059
Total Revenue per Form 990
$43,396,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$28,703,610
Other Expenses$24,894,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,090,548--$23,090,548
All Other Expenses$5,512,348--$5,512,348
Other Employee Benefits$2,362,296--$2,362,296
Payroll Taxes$1,767,720--$1,767,720
Other Expenses$1,407,434--$1,407,434
Current Officers, Directors, Trustees, and Key Employees$955,661--$955,661
Insurance$840,349--$840,349
Occupancy$787,512--$787,512
Fees for Services Management$705,636--$705,636
Pension Plan Contributions$527,385--$527,385
Fees for Services Legal$497,193--$497,193
Interest$383,438--$383,438
Fees for Services Accounting$70,262--$70,262
Total Functional Expenses$53,598,607$0$0$53,598,607

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$53,598,607
Total Expenses per Audited Statements$53,598,607
Total Expenses per Form 990$53,598,607
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
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACentral Georgia Joint Dev Authority2012-07-01$8,000,000ACQUISITION OF RE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 specific matter and is 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 si 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 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 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 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
Home & Community Services Inc
EIN
43-2007492
Phone
4786212070
Address
PO BOX 1803, MACON, GA 31202

Signing Officer

Name
Teresa Moody
Title
President
Phone
4786212070
Signed
2018-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Moody
Formed
2003
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
1,038

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 - ORGANIZATION'S MISSION

To provide a central, efficient, and cost-effective health care transportation services as a member of an integrated health care delivery system. To provide physician's care to other entities which are a part of the integrated health care delivery system. To provide acute care services (hospital), emergency care services and skilled nursing services for residents in commerce, georgia and surrounding areas.

Form 990, Page 2, Part III, Line 4A

Provides substantial community benefit to the communities it serves pursuant to both community benefit guidelines and a charity care policy. The organization continues to assess and develop programs to benefit the community.

Form 990, Part IX, Line 24E

Other administrative 1,356,426 0 0 taxes 1,302,448 0 0 support service fee 1,256,159 0 0 utilities 838,943 0 0 plant supplies / repairs 521,846 0 0 miscellaneous 236,526 0 0 total 5,512,348 0 0

Form 990, Part XI, Line 9

Received from supporting organization of ihds 6,369,203 transfer of net assets of subsidiaries -1,561,850 total 4,807,353

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IRS990/Desc0PROVIDED A CENTRAL, EFFICIENT, AND COST-EFFECTIVE HEALTH CARE TRANSPORTATION SERVICES AS A MEMBER OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. PROVIDED PHYSICIAN'S CARE TO OTHER ENTITIES WHICH ARE A PART OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM. PROVIDED INPATIENT, OUTPATIENT, AND EMERGENCY CARE SERVICES FOR RESIDENTS IN COMMERCE, GEORGIA AND SURROUNDING AREAS. CONSISTENT WITH THE POLICIES AND PROCEDURES PREVIOUSLY ADOPTED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC., 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 ORGANIZATION PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES PURSUANT TO BOTH COMMUNITY BENEFIT GUIDELINES AND A CHARITY CARE POLICY. THE ORGANIZATION CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.7$7.64$10.1$68.4$72.5$4.12
2023Detailed filing. Detailed filing data is available for this year.$22.3$8.15$14.2$64.1$62.3$1.84
2022Detailed filing. Detailed filing data is available for this year.$21.1$10.7$10.3$66.6$62.1$4.50
2021Detailed filing. Detailed filing data is available for this year.$20.1$18.4$1.66$49.1$50.6$1.41
2020Detailed filing. Detailed filing data is available for this year.$16.3$13.7$2.63$30.2$35.8$5.64
2019Detailed filing. Detailed filing data is available for this year.$16.7$6.20$10.5$31.2$39.0$7.80
2018Detailed filing. Detailed filing data is available for this year.$18.7$8.50$10.2$40.1$47.6$7.57
2017Detailed filing. Detailed filing data is available for this year.$18.6$10.1$8.50$43.4$53.6$10.2
2016Detailed filing. Detailed filing data is available for this year.$25.3$11.4$13.9$49.9$60.2$10.2
2015Detailed filing. Detailed filing data is available for this year.$29.4$11.2$18.3$49.4$54.2$4.73
2014Detailed filing. Detailed filing data is available for this year.$31.5$11.9$19.6$29.9$33.8$3.99
2013Summary only. Only limited summary data is available for this year.$18.6$8.67$9.94$15.8$19.3$3.56
2012Summary only. Only limited summary data is available for this year.$0.26$0.06$0.20$7.47$8.48$1.01
2011Summary only. Only limited summary data is available for this year.$2.26$1.03$1.23$14.0$15.3$1.30