Civic Intelligence

Community Ancillary Services Inc.

990 • Fiscal year 2016 • EIN 43-2007496

Jul 01, 2015 to Jun 30, 2016 • Filed on May 11, 2017

213 Third StreetMacon, GA 31201

(478) 621-2100

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.34x

Higher debt load relative to assets than 53% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.15x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Net Margin

70th percentile

8.8%

Higher net margin than 70% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$696,025

Higher top officer pay than 80% of similar nonprofits.

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

2016 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2016

Asset Growth

14th percentile

-5.5%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.0%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Down

$29,400,351

Down $1,724,283 (-5.5%) from 2015

Net Assets

Up

$19,453,102

Up $3,075,586 (+19%) from 2015

Liabilities

Down

$9,947,249

Down $4,799,869 (-33%) from 2015

Revenue

Up

$67,960,851

Up $1,958,684 (+3.0%) from 2015

Expenses

Up

$62,010,548

Up $59,575 (+0.1%) from 2015

Net Income

Up

$5,950,303

Up $1,899,109 (+47%) from 2015

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

2016

Assets$29,400,351
Liabilities$9,947,249
Net Assets$19,453,102

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

2016

Revenue$67,960,851
Expenses$62,010,548
Net Income$5,950,303
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 11, 2017
Return Version
2015v3.0
Gross Receipts
$67,960,851
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
Land, Buildings, and Equipment, Net$5,671,739$6,546,574▲ $874,835
Accounts Receivable$6,001,789$5,217,487▼ $784,302
Cash and Non-Interest-Bearing Accounts$5,844,427$4,265,090▼ $1,579,337
Inventories for Sale or Use$3,334,739$3,286,143▼ $48,596
Investments in Publicly Traded Securities$999,327$1,659,039▲ $659,712
Prepaid Expenses and Deferred Charges$187,151$222,113▲ $34,962
Total Assets$31,124,634$29,400,351▼ $1,724,283
Other Assets Total$9,085,462$8,203,905▼ $881,557
Liabilities
Tax Exempt Bond Liabilities$8,245,896$7,022,734▼ $1,223,162
Accounts Payable and Accrued Expenses$5,847,798$1,924,419▼ $3,923,379
Mortgage Notes Payable Secured by Investment Property$653,424$1,000,096▲ $346,672
Total Liabilities$14,747,118$9,947,249▼ $4,799,869
Net Assets / Fund Balance
Unrestricted Net Assets$7,478,196$11,430,272▲ $3,952,076
Temporarily Rstr Net Assets$8,899,320$8,022,830▼ $876,490
Total Net Assets Fund Balance$16,377,516$19,453,102▲ $3,075,586
Total Liabilities and Net Assets / Fund Balance$31,124,634$29,400,351▼ $1,724,283

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,838,223$2,198,500$5,036,723
Buildings$2,840,628$665,141$3,505,769
Leasehold Improvements$788,082$210,732$998,814
Land$79,641-$79,641
Other Assets Org$181,075--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorraine T TaylorSecretary-$227,110$20,377$247,487
Calvin D FranklinPresidentFT$203,680$18,663$222,343
Andy HillVP Project MFT$175,019$17,086$192,105
James R Lee JrPresidentFT$175,019$17,086$192,105
Amanda RobersonVP OperationFT$169,503$16,928$186,431
Andy HillVP Project Manager-$169,503$16,928$186,431
Stephanie KirklandSenior Director PFT$156,378$15,990$172,368
Melissa PriceVP Compliance & Qa-$156,378$15,990$172,368
Melissa PriceVP CompliancFT$148,616$15,981$164,597
Amanda RobersonVP Operations-$148,616$15,981$164,597
Claudette SladeVice President-$148,700$15,558$164,258
Claudette SladeVice PresideFT$141,846$18,090$159,936
Teresa MoodyPresident-$141,846$18,090$159,936
Stephanie KirklandSenior Director Pharmacy-$139,524$15,294$154,818
Ronald HoglandAssist Director PFT$126,697$14,806$141,503
Leslie MayDirector of PharFT$129,691$9,288$138,979
Loray ChildsVice PresideFT$124,857$11,194$136,051
Tracie P ClarkVice PresideFT$104,223$14,466$118,689
Buddy PonderDirector--$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
Jaclyn ScottDirector Pharmacy
Willie LatchDirector Pharmacy

Highest Paid Contractors

ContractorServicesLocationCompensation
Piedmont Construction GroupConstruction107 GATEWAY DRIVE SUITE B, Macon, GA 31210$1,193,869
Griffin-american Healtcare Reit IiiReal Estate Inv18191 VON KARMAN AVENUE SUITE 300, Irvine, CA 92612$389,466
Rj Eaton Testamentary TrustLeasePO BOX 999, Acworth, GA 30101$239,350
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$67,231,414
Investment Income
$157,587
Other Revenue
$571,850
Change in Net Assets
$5,950,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$67,960,851
Total Revenue per Audited Statements
$67,960,851
Total Revenue per Form 990
$67,960,851
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,699,483
Salaries, Compensation, and Employee Benefits$18,311,065
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,222,521--$14,222,521
Current Officers, Directors, Trustees, and Key Employees$1,427,639--$1,427,639
Other Employee Benefits$1,153,620--$1,153,620
Payroll Taxes$1,091,891--$1,091,891
All Other Expenses$1,032,324--$1,032,324
Other Expenses$947,669--$947,669
Interest$611,962--$611,962
Occupancy$470,616--$470,616
Pension Plan Contributions$415,394--$415,394
Insurance$274,220--$274,220
Fees for Services Legal$40,161--$40,161
Total Functional Expenses$62,010,548$0$0$62,010,548

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$62,010,548
Total Expenses per Audited Statements$62,010,548
Total Expenses per Form 990$62,010,548
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
ABonds Payable2003-09-30$17,200,000Acquisition of real estate

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 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 part of its conflict 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 orgainzation is a member. This process involves review of the 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 resonable 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 teh compensation reivew, including copies of the consultant's report. The board then votes as to the resonableness 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 os the requirements necessary to establish the rebuttable presumption of reasonableness with respect to compensation arrangments for disqualified person 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

Filer Name
Community Ancillary Services Inc
EIN
43-2007496
Phone
4786212100
Address
213 THIRD STREET, MACON, GA 31201

Signing Officer

Name
Teresa Moody
Title
President
Phone
4786212100
Signed
2017-05-11
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
382

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, Page 2, Part III, Line 4A

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 -2,874,717 total -2,874,717

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIR PHARMACY
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIR PHARMACY
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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