Civic Intelligence

Clh Qalicb Inc

EIN 99-1590843 • 501(c)3

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.06x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

559.40x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

1st percentile

-3252%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$221,803

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 637.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$18,328,710

No earlier filing loaded for comparison.

Liabilities

$19,460,010

No earlier filing loaded for comparison.

Net Assets

-$1,131,300

No earlier filing loaded for comparison.

Revenue

$34,787

No earlier filing loaded for comparison.

Expenses

$1,166,087

No earlier filing loaded for comparison.

Net Income

-$1,131,300

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$10M$0-$10MAssets 2024: $18,328,710Liabilities 2024: $19,460,010Net Assets 2024: -$1,131,3002024

Highlighted filing

2024

Assets$18,328,710
Liabilities$19,460,010
Net Assets-$1,131,300

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0M-$2.0MRevenue 2024: $34,787Expenses 2024: $1,166,087Net Income 2024: -$1,131,3002024

Highlighted filing

2024

Revenue$34,787
Expenses$1,166,087
Net Income-$1,131,300

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 6, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$34,787
Mission and Program Overview

Mission

The organzation's tax-exempt purpose is to to operate and support calhoun liberty hospital association, inc. By facilitating the construction of a new hospital building serving the residents of calhoun county florida and the surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$17,444,747-
Cash and Non-Interest-Bearing Accounts-$883,963-
Total Assets$0$18,328,710▲ $18,328,710
Liabilities
Mortgage Notes Payable Secured by Investment Property-$19,460,000-
Other Liabilities-$10-
Total Liabilities$0$19,460,010▲ $19,460,010
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$-1,131,300-
Total Net Assets Fund Balance$0$-1,131,300▼ $1,131,300
Total Liabilities and Net Assets / Fund Balance$0$18,328,710▲ $18,328,710

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,444,747-$17,444,747
Compensation and Service Providers

Employees

NameTitleOtherTotal
Emily BrownCEO$92,621$92,621

Board Members and Trustees

NameTitle
Christinia JepsenPresident
Ben HallSecretary
Ruth AttawayTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Roeder & Company LLCConsulting Svs14205 NW BRONSON CREEK DRIVE, Portland, OR 97229$400,000
Stinson LLPLegal Svs1201 WALNUT STREET, Kansas City, MO 64106-2150$106,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$34,787
Other Revenue
$0
Change in Net Assets
$-1,131,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,166,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$808,055--$808,055
Interest$170,882--$170,882
Fees for Services Legal-$106,000-$106,000
Other Expenses$57,650--$57,650
Fees for Services Management-$23,500-$23,500
Total Functional Expenses$1,036,587$129,500$0$1,166,087
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

Other Reported Liabilities

LiabilityAmount
Due to Clh$10
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
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 11B

The return is prepared by a cpa from the books and records supplied by management. The return is reviewed by a board member who also signs the return. Other members of the board are notified the return is available for review.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Clh Qalicb Inc
EIN
99-1590843
Address
20370 NE BURNS AVENUE, BLOUNTSTOWN, FL 32424

Signing Officer

Name
Emily Brown
Title
CEO
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Brown
Formed
2024
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Draffin & Tucker Llp
Address
PO BOX 71309, ALBANY, GA 31708-1309
Preparer
William Edward Phillips
Phone
2298837878
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organzation's tax-exempt purpose is to to operate and support calhoun liberty hospital association, inc. By facilitating the construction of a new hospital building serving the residents of calhoun county florida and the surrounding communities.

Form 990, Part IX, Line 11G

Consulting/professional fees 808,055 0 0

Form 990, Part XII

At the time the return was filed, the audit for the calendar year was not completed.

Financial Statement Notes

Schedule D, Page 4, Part XIII

At the time the return was filed, the audit for the calendar year was not completed.

Raw XML Appendix355 raw XML fields

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/MissionDesc0THE ORGANZATION'S TAX-EXEMPT PURPOSE IS TO TO OPERATE AND SUPPORT CALHOUN LIBERTY HOSPITAL ASSOCIATION, INC. BY FACILITATING THE CONSTRUCTION OF A NEW HOSPITAL BUILDING SERVING THE RESIDENTS OF CALHOUN COUNTY FLORIDA AND THE SURROUNDING COMMUNITIES.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE CLH BOARD HAS A SIGNIFICANT VOICE IN DIRECTING USE OF THE ORGANIZAION'S INCOME AND ASSETS THROUGH A DESIGNATED DIRECTOR.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION WAS FORMED TO SUPPORT CLH BY SERVING AS A QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS OR QALICB (AS DEFINED IN CODE SECTION 45D(D) (2)) THAT IS OPERATED IN CONNECTION WITH CLH TO FACILITATE FINANCING A PORTION OF THE COSTS FOR CONSTRUCTION OF A NEW HOSPITAL BUILDING AND RELATED FACILITIES, WHICH IS NEEDED TO REPLACE CLH'S FORMER HOSPITAL BUILDING. THE FORMER HOSPITAL BUILDING SUFFERED EXTENSIVE DAMAGE DURING HURRICANE MICHAEL IN 2018, AND AS A RESULT HAD TO CURTAIL ITS OPERATIONS, LOSING 15 OF ITS 25 PRE-HURRICANE BEDS. THE ORGANIATION WAS INCORPORATED TO SERVE AS THE QALICB IN A NMTC FINANCING TRANSACTION PURSUANT TO CODE SECTION 45D TO FINANCE A PORTION OF THE COST OF CONSTRUCTION OF THE PROJECT. IF THE PROJECT WERE NOT BEING FINANCED WITH NMTCS, CLH WOULD BE FORCED TO SEEK OTHER FINANCING FOR THE PROJECT, WHICH WOULD LIKELY NECESSITATE FURTHER REDUCTION IN THE SCOPE OF THE PROJECT OR DELAY THE PROJECT INDEFINITELY. THUS, THE ORGANIZATION'S ACTIVITIES DIRECTLY FURTHER CLH'S EXEMPT PURPOSE OF PROVIDING HEALTH CARE SERVICES IN A COMMUNITY THAT QUALIFIES AS BOTH A MEDICALLY UNDERSERVED AREA AND A HEALTH PROFESSIONAL SHORTAGE AREA SINCE ABSENT ORGANIZATION'S PARTICIPATION IN THE NMTC FINANCING FOR THE PROJECT THE SUBSIDY PROVIDED BY THE NMTC PROGRAM WOULD NOT BE AVAILABLE FOR THE PROJECT. FURTHER, PARTICIPATING IN A TRANSACTION TO FINANCE CONSTRUCTION OF A NEW HOSPITAL BUILDING IS AN ACTIVITY THAT WOULD NORMALLY BE ENGAGED IN BY CLH AND IN WHICH CLH IS ACTIVELY PARTICIPATING IN FURTHERANCE OF ITS EXEMPT PURPOSE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2UNDER THE ORGANIZATION'S BYLAWS, THE ORGANIZATION'S BOARD MUST CONSIST OF AT LEAST THREE DIRECTORS, ONE OF WHOM, THE DESIGNATED DIRECTOR, MUST BE THE CEO OR BOARD CHAIR OF THE SUPPORTED ORGANIZATION (CLH), OR SUCH OTHER PERSON AS MAY BE DESIGNATED BY THE CLH BOARD, AND TWO-THIRDS OF WHOM MUST BE INDIVIDUALS WHO ARE NOT THEN OFFICERS, DIRECTORS, OR EMPLOYEES OF CLH, WERE NOT COMPENSATED BY CLH FOR SERVICES WITHIN THE PREVIOUS 12 MONTHS, OR ARE NOT THE IMMEDIATE FAMILY MEMBER OF SUCH PERSONS. THE INITIAL BOARD OF DIRECTORS WAS SELECTED BY THE INCORPORATOR, SUBJECT TO SUCH REQUIREMENTS. THUS, THE ORGANIZATION AND THE SUPPORTED ORGANIZATION WILL MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP THROUGH THE DESIGNATED DIRECTOR. BORROWER'S BYLAWS ALSO REQUIRE THE ORGANIZATION TO PROVIDE THE CLH BOARD THE INFORMATION REQUIRED TO MEET THE NOTIFICATION REQUIREMENT FOR THE TAXABLE YEAR PRECEDING THE YEAR IN WHICH SUCH NOTICE IS DELIVERED AND AT ALL TIMES MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP CLH.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AT THE TIME THE RETURN WAS FILED, THE AUDIT FOR THE CALENDAR YEAR WAS NOT COMPLETED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT DIRECTLY COMPENSATE OR EMPLOYE ANY INDIVIDUALS. COMPENSATION IS DETERMINED BY CALHOUN-LIBERTY HOSPITAL ASSOCIATION, INC., A RELATED TAX-EXEMPT ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANZATION'S TAX-EXEMPT PURPOSE IS TO TO OPERATE AND SUPPORT CALHOUN LIBERTY HOSPITAL ASSOCIATION, INC. BY FACILITATING THE CONSTRUCTION OF A NEW HOSPITAL BUILDING SERVING THE RESIDENTS OF CALHOUN COUNTY FLORIDA AND THE SURROUNDING COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS PREPARED BY A CPA FROM THE BOOKS AND RECORDS SUPPLIED BY MANAGEMENT. THE RETURN IS REVIEWED BY A BOARD MEMBER WHO ALSO SIGNS THE RETURN. OTHER MEMBERS OF THE BOARD ARE NOTIFIED THE RETURN IS AVAILABLE FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING/PROFESSIONAL FEES 808,055 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AT THE TIME THE RETURN WAS FILED, THE AUDIT FOR THE CALENDAR YEAR WAS NOT COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CALHOUN LIBERTY HOSPITAL ASSOCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0593051173
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOSPITAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt03
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt016257 STATE ROAD 71 SOUTH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BLOUNTSTOWN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd032424
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt018328710
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt018328710
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0129500
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01036587
IRS990/TotalFunctionalExpensesGrp/TotalAmt01166087
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt019460010
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt019460010
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1131300
IRS990/TotalOtherCompensationAmt07350
IRS990/TotalProgramServiceExpensesAmt01036587
IRS990/TotalRevenueGrp/ExclusionAmt034787
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt034787
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018328710
IRS990/TotReportableCompRltdOrgAmt0307074
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020370 NE BURNS AVE
IRS990/USAddress/CityNm0BLOUNTSTOWN
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032424
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EMILY BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLH QALICB INC
ReturnHeader/Filer/BusinessNameControlTxt0CLHQ
ReturnHeader/Filer/EIN0991590843
ReturnHeader/Filer/USAddress/AddressLine1Txt020370 NE BURNS AVENUE
ReturnHeader/Filer/USAddress/CityNm0BLOUNTSTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032424
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0580914992
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DRAFFIN & TUCKER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 71309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0317081309
ReturnHeader/PreparerPersonGrp/PhoneNum02298837878
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM EDWARD PHILLIPS
ReturnHeader/ReturnTs02025-11-14T15:07:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-06
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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