Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 99-1590843 • 501(c)3
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 637.6% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $17,444,747 | - | $17,444,747 |
| Name | Title | Other | Total |
|---|---|---|---|
| Emily Brown | CEO | $92,621 | $92,621 |
| Name | Title |
|---|---|
| Christinia Jepsen | President |
| Ben Hall | Secretary |
| Ruth Attaway | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Roeder & Company LLC | Consulting Svs | 14205 NW BRONSON CREEK DRIVE, Portland, OR 97229 | $400,000 |
| Stinson LLP | Legal Svs | 1201 WALNUT STREET, Kansas City, MO 64106-2150 | $106,000 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Clh | $10 |
“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.”
“No documents available to the public”
“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.”
“Consulting/professional fees 808,055 0 0”
“At the time the return was filed, the audit for the calendar year was not completed.”
“At the time the return was filed, the audit for the calendar year was not completed.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CALHOUN-LINERTY HOSPITAL ASSOCIATIO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8506745411 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20370 NE BURNS AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BLOUNTSTOWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32424 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 883963 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 400000 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 106000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 14205 NW BRONSON CREEK DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1201 WALNUT STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | PORTLAND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | KANSAS CITY |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | MO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 97229 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 641062150 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ROEDER & COMPANY LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | STINSON LLP |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTING SVS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | LEGAL SVS |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 34787 |
| IRS990/CYOtherExpensesAmt | 0 | 1166087 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1131300 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1166087 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 34787 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE ORGANIZATION SUPPORTS 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 ARE NEEDED TO REPLACE CLH'S FORMER HOSPITAL BUILDING. THE ORGANIZATION WILL BUILD AND LEASE THE NEW HOSPITAL BUIILING TO CLH, WHICH WILL OPERATE IT TO SERVE THE RESIDENTS OF CALHOUN COUNTY, FLORIDA AND THE SURROUNDING COMMUNITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1036587 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 106000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 106000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 23500 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 23500 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 808055 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 808055 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 6683 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 667 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRISTINIA JEPSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EMILY BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RUTH ATTAWAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BEN HALL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 215120 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 91954 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2024 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 34787 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitialReturnInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 170882 |
| IRS990/InterestGrp/TotalAmt | 0 | 170882 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 34787 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34787 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 17444747 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 17444747 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 19460000 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1131300 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1131300 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 57650 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 57650 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | EMILY BROWN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1131300 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE CLH BOARD HAS A SIGNIFICANT VOICE IN DIRECTING USE OF THE ORGANIZAION'S INCOME AND ASSETS THROUGH A DESIGNATED DIRECTOR. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE 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/ExplanationTxt | 2 | UNDER 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. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION D, LINE 3 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION E, LINE 2A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION E, LINE 2B |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 593051173 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | false |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 3 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | CALHOUN LIBERTY HOSPITAL |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 17444747 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 17444747 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 10 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO CLH |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | AT THE TIME THE RETURN WAS FILED, THE AUDIT FOR THE CALENDAR YEAR WAS NOT COMPLETED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17444747 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 212902 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 6683 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 2218 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CHRISTINIA JEPSEN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 221803 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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/FormAndLineReferenceDesc | 0 | SCHEDULE J, PAGE 1, PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONSULTING/PROFESSIONAL FEES 808,055 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AT THE TIME THE RETURN WAS FILED, THE AUDIT FOR THE CALENDAR YEAR WAS NOT COMPLETED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CALHOUN LIBERTY HOSPITAL ASSOCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 593051173 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | HOSPITAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 16257 STATE ROAD 71 SOUTH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | BLOUNTSTOWN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 32424 |
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| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsEOYAmt | 0 | 18328710 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 18328710 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 129500 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1036587 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1166087 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 19460010 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 19460010 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -1131300 |
| IRS990/TotalOtherCompensationAmt | 0 | 7350 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1036587 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 34787 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 34787 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 18328710 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 307074 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 20370 NE BURNS AVE |
| IRS990/USAddress/CityNm | 0 | BLOUNTSTOWN |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 32424 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EMILY BROWN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CLH QALICB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CLHQ |
| ReturnHeader/Filer/EIN | 0 | 991590843 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 20370 NE BURNS AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BLOUNTSTOWN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32424 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 580914992 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DRAFFIN & TUCKER LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 71309 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALBANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 317081309 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2298837878 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM EDWARD PHILLIPS |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T15:07:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-02-06 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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