Civic Intelligence

Community Ancillary Services Inc.

990 • Fiscal year 2014 • EIN 43-2007496

Jul 01, 2013 to Jun 30, 2014 • Filed on May 04, 2015

213 Third Street31201

(478) 621-2100

Siviq Scores

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

Liabilities / Assets

61st percentile

0.43x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Liabilities / Revenue

28th percentile

0.19x

Higher debt load relative to revenue than 28% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Net Margin

57th percentile

6.1%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Top Officer Pay

80th percentile

$655,428

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2014

Asset Growth

46th percentile

4.3%

Faster asset growth than 46% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Revenue Growth

69th percentile

12%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2013 to 2014

Assets

Up

$30,009,647

Up $1,239,889 (+4.3%) from 2013

Net Assets

Up

$17,209,945

Up $1,863,385 (+12%) from 2013

Liabilities

Down

$12,799,702

Down $623,496 (-4.6%) from 2013

Revenue

Up

$67,033,630

Up $7,407,439 (+12%) from 2013

Expenses

Up

$62,927,141

Up $6,256,081 (+11%) from 2013

Net Income

Up

$4,106,489

Up $1,151,358 (+39%) from 2013

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $24,278,428Liabilities 2011: $14,918,259Net Assets 2011: $9,360,1692011Assets 2012: $26,769,969Liabilities 2012: $14,465,369Net Assets 2012: $12,304,6002012Assets 2013: $28,769,758Liabilities 2013: $13,423,198Net Assets 2013: $15,346,5602013Assets 2014: $30,009,647Liabilities 2014: $12,799,702Net Assets 2014: $17,209,9452014Assets 2015: $31,124,634Liabilities 2015: $14,747,118Net Assets 2015: $16,377,5162015Assets 2016: $29,400,351Liabilities 2016: $9,947,249Net Assets 2016: $19,453,1022016Assets 2017: $37,942,947Liabilities 2017: $13,341,108Net Assets 2017: $24,601,8392017Assets 2018: $38,870,866Liabilities 2018: $11,758,292Net Assets 2018: $27,112,5742018Assets 2019: $38,406,482Liabilities 2019: $15,446,862Net Assets 2019: $22,959,6202019Assets 2020: $40,278,752Liabilities 2020: $12,962,279Net Assets 2020: $27,316,4732020Assets 2021: $30,792,192Liabilities 2021: $3,352,187Net Assets 2021: $27,440,0052021Assets 2022: $13,636,765Liabilities 2022: $3,481,741Net Assets 2022: $10,155,0242022Assets 2023: $14,558,962Liabilities 2023: $4,206,986Net Assets 2023: $10,351,9762023Assets 2024: $13,998,504Liabilities 2024: $3,760,382Net Assets 2024: $10,238,1222024

Highlighted filing

2014

Assets$30,009,647
Liabilities$12,799,702
Net Assets$17,209,945

Operations Trend

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

$150M$100M$50M$0-$50MRevenue 2011: $42,250,483Expenses 2011: $40,207,583Net Income 2011: $2,042,9002011Revenue 2012: $50,854,345Expenses 2012: $50,593,262Net Income 2012: $261,0832012Revenue 2013: $59,626,191Expenses 2013: $56,671,060Net Income 2013: $2,955,1312013Revenue 2014: $67,033,630Expenses 2014: $62,927,141Net Income 2014: $4,106,4892014Revenue 2015: $66,002,167Expenses 2015: $61,950,973Net Income 2015: $4,051,1942015Revenue 2016: $67,960,851Expenses 2016: $62,010,548Net Income 2016: $5,950,3032016Revenue 2017: $81,075,711Expenses 2017: $71,440,455Net Income 2017: $9,635,2562017Revenue 2018: $98,534,913Expenses 2018: $88,449,852Net Income 2018: $10,085,0612018Revenue 2019: $98,955,246Expenses 2019: $90,498,875Net Income 2019: $8,456,3712019Revenue 2020: $101,206,203Expenses 2020: $91,962,413Net Income 2020: $9,243,7902020Revenue 2021: $79,626,521Expenses 2021: $68,253,110Net Income 2021: $11,373,4112021Revenue 2022: $53,525,907Expenses 2022: $46,809,601Net Income 2022: $6,716,3062022Revenue 2023: $52,274,147Expenses 2023: $45,822,382Net Income 2023: $6,451,7652023Revenue 2024: $63,769,071Expenses 2024: $64,282,273Net Income 2024: -$513,2022024

Highlighted filing

2014

Revenue$67,033,630
Expenses$62,927,141
Net Income$4,106,489
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 4, 2015
Return Version
2013v4.0
Gross Receipts
$67,033,630
Mission and Program Overview

Mission

The provision of pharmaceutical, medical supplies and equipment, home health and related services as part of an integrated health care delivery system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$5,216,978$6,218,830▲ $1,001,852
Land, Buildings, and Equipment, Net$4,034,611$4,316,060▲ $281,449
Inventories for Sale or Use$2,809,081$3,337,897▲ $528,816
Cash and Non-Interest-Bearing Accounts$3,289,895$2,703,301▼ $586,594
Investments in Publicly Traded Securities$1,997,029$2,436,074▲ $439,045
Prepaid Expenses and Deferred Charges$183,159$195,345▲ $12,186
Total Assets$28,769,758$30,009,647▲ $1,239,889
Other Assets Total$11,239,005$10,802,140▼ $436,865
Liabilities
Tax Exempt Bond Liabilities$10,752,502$9,422,092▼ $1,330,410
Accounts Payable and Accrued Expenses$2,237,931$3,021,355▲ $783,424
Mortgage Notes Payable Secured by Investment Property$432,765$356,255▼ $76,510
Total Liabilities$13,423,198$12,799,702▼ $623,496
Net Assets / Fund Balance
Temporarily Rstr Net Assets$11,185,266$9,778,347▼ $1,406,919
Unrestricted Net Assets$4,161,294$7,431,598▲ $3,270,304
Total Net Assets Fund Balance$15,346,560$17,209,945▲ $1,863,385
Total Liabilities and Net Assets / Fund Balance$28,769,758$30,009,647▲ $1,239,889

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,361,462$2,013,805$3,375,267
Buildings$2,375,873$497,504$2,873,377
Leasehold Improvements$499,084$98,327$597,411
Land$79,641-$79,641
Other Assets Org$54,662--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorraine T TaylorSecretary-$236,247$18,639$254,886
Michelle Moore-andrewsPresidentPT$192,031$14,865$206,896
Amanda RobersonVP OperationFT$161,900$15,456$177,356
James R Lee JrPresidentFT$161,900$15,456$177,356
Andy HillVP Project MFT$163,208$14,007$177,215
Calvin D FranklinOfficerFT$163,208$14,007$177,215
Stephanie KirklandSenior DirectorFT$147,694$15,470$163,164
Melissa PriceVP Compliance-$147,694$15,470$163,164
Melissa PriceVP CompliancFT$146,656$14,844$161,500
Andy HillVP Project Mgmt.-$146,656$14,844$161,500
Wille LatchDirector-phaFT$138,713$14,441$153,154
Claudette SladeVice President-$138,713$14,441$153,154
Claudette SladeVice PresideFT$134,724$16,174$150,898
Amanda RobersonVP Operations-$134,724$16,174$150,898
Ronald HoglandAssist. DirectorFT$128,932$14,720$143,652
Loray ChildsVice PresideFT$126,457$12,763$139,220
Merian RobinsonPharmacistFT$120,775$8,855$129,630
Shirley TravillianDirector ClinicaFT$120,691$5,690$126,381
Tracie P ClarkVice PresideFT$98,619$15,643$114,262
Geneen RansawVice PresideFT$79,217$14,057$93,274
Herbert M Ponder JrDirector--$24,000$24,000
J Olan JonesDirector--$24,000$24,000
James B PattonDirector--$24,000$24,000
Joseph a WallChairman--$24,000$24,000
Paul a CableDirector--$24,000$24,000

Board Members and Trustees

NameTitle
Wille LatchDirector-pharmacy
Stephanie KirklandSenior Director Pharmacy

Highest Paid Contractors

ContractorServicesLocationCompensation
St John's Health NetworkMed. Staffing-$411,512
Therapute LLCSoftware-$406,750
Piedmont Construction Group LLCConstruction-$235,647
Patrick Page Attorney At LawLegal-$117,175
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$64,574,109
Investment Income
$625,779
Other Revenue
$1,833,742
Change in Net Assets
$4,106,489

Audited Revenue Reconciliation

Revenue per Audited Statements
$67,033,630
Total Revenue per Audited Statements
$67,033,630
Total Revenue per Form 990
$67,033,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,697,320
Salaries, Compensation, and Employee Benefits$16,229,821
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,045,926--$12,045,926
Occupancy$2,543,771--$2,543,771
All Other Expenses$1,625,896--$1,625,896
Current Officers, Directors, Trustees, and Key Employees$1,475,507--$1,475,507
Other Employee Benefits$1,339,015--$1,339,015
Payroll Taxes$1,012,241--$1,012,241
Interest$911,560--$911,560
Other Expenses$836,934--$836,934
Insurance$357,754--$357,754
Pension Plan Contributions$357,132--$357,132
Fees for Services Legal$42,763--$42,763
Total Functional Expenses$62,927,141$0$0$62,927,141

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$62,927,141
Total Expenses per Audited Statements$62,927,141
Total Expenses per Form 990$62,927,141
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
A58-60008772003-09-30$17,200,000ACQUISITION OF RE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$17,200,000---

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
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 determin 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 it 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 a 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 of which the organization is a member. This process involves review of comparablility 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 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 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 teh 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

EIN
43-2007496
Phone
4786212100

Signing Officer

Name
Lorraine Taylor
Title
Secretary
Phone
4786212100
Signed
2015-05-04
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
368

Preparer

Preparer
J Randolph Nichols
Phone
4787466277
Supplemental Narrative

Additional Explanations

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

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.

Form 990, Part XI, Line 9

Distribution of net assets 2,243,104

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0PROVIDED A FULL SERVICE PHARMACY THROUGH A REGIONAL NETWORK OF PERSONAL CARE AND NURSING FACILITIES TO PATIENTS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. PROVIDED MEDICAL, HEALTH CARE AND RELATED SUPPLIES TO PERSONAL CARE AND NURSING FACILITIES FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. PROVIDED MEDICAL EQUIPMENT, GOODS, LINENS, UNIFORMS AND COMMODITIES TO PERSONAL CARE AND NURSING FACILITIES FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. PROVIDED HOME-HEALTH CARE FOR MEMBERS OF AN INTEGRATED HEALTH CARE DELIVERY SYSTEM. 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

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$3.76$10.2$63.8$64.3$0.51
2023Summary only. Only limited summary data is available for this year.$14.6$4.21$10.4$52.3$45.8$6.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$3.48$10.2$53.5$46.8$6.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.8$3.35$27.4$79.6$68.3$11.4
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.3$13.0$27.3$101$92.0$9.24
2019Summary only. Only limited summary data is available for this year.$38.4$15.4$23.0$99.0$90.5$8.46
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.9$11.8$27.1$98.5$88.4$10.1
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.9$13.3$24.6$81.1$71.4$9.64
2016Detailed filing. Detailed filing data is available for this year.$29.4$9.95$19.5$68.0$62.0$5.95
2015Detailed filing. Detailed filing data is available for this year.$31.1$14.7$16.4$66.0$62.0$4.05
2014Detailed filing. Detailed filing data is available for this year.$30.0$12.8$17.2$67.0$62.9$4.11
2013Summary only. Only limited summary data is available for this year.$28.8$13.4$15.3$59.6$56.7$2.96
2012Summary only. Only limited summary data is available for this year.$26.8$14.5$12.3$50.9$50.6$0.26
2011Summary only. Only limited summary data is available for this year.$24.3$14.9$9.36$42.3$40.2$2.04
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $50M-$100M nonprofits