Brush Country Services Inc.

“Donald taft (president) and susan taft (vp) are married. Amy koch and josh taft (directors) are children of donald and susan taft. Donald taft owns 100% of the outstanding stock of tejas management systems, inc., which provides management services related to the hsc and txhl contracts operated by taxpayer.”

“Taxpayer operates state contracts awarded by health and human srvices agency of the state of texas. Tejas management system, inc. Provides managament services in the operation of the contracts, including administrative supervision of direct care supervisors, hiring/firing of direct care supervisors and employees, decisions regarding employee benefits, and general operations managment.”

“A copy of the form 990 is emailed to all board members before the return is filed. All questions are forwarded to the board president. The board president reviews the return and any board questions with the return preparer (an independent cpa) before the return is filed. The board votes to accept the return after all board questions have been answered.”

“Taxpayer is obligated through the contracts with the state of texas, and complies with all state laws and regulations relating to whistleblower rules. The state of texas requires that entities receiving an annual income of $5 million or more in federally matched medicaid revenue must have a written policy on fraud and abuse prevention. Taxpayer falls considerably short of that minimum revenue requirement. However, taxpayer does have whistleblower policies in place to report incidents of abuse to consumers and fraud.”

“Salaries for officers, top management and key employees are paid by the related managment company, tejas management services, inc, which is a for-profit s corporation. Taxpayer reimburses for salaries and related expenses only if associated with direct care duties of the employee, as defined by the health and human services agency (hhsa) of the state of texas. Amounts are reimbursed based on modeled rates and related regulations of hhsa. Taxpayer does not reimburse for any amounts in excess of rates promulgated by hhsa for direct care services, and does not reimburse for any compensation associated with management activities as defined by hhsa.”

“Governing documents, financial statements and tax returns are available at the taxpayer's office during normal working hours.”

“Description:provider payments total fees:388343”

“Description:contract dayhab fees total fees:80”

“Description:consultants total fees:21714”