2024-11-15T14:53:02+00:00 2023-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-01-01 586047070 Georgia Hospital Association Research and Education Foundation GEOR 7702494501 380 Interstate N Parkway SE 150 Atlanta GA 30339 Earl Rogers President & CEO 2024-11-15 true true Amy Bibby P00445891 8282542254 2024-11-15 2023 2024-10-15 13:58:12Z Earl Rogers 380 Interstate N Parkway SE 150 Atlanta GA 30339 8921898 false X WWW.GHA.ORG X 1965 GA EDUCATIONAL AND RESEARCH ACTIVITIES THAT HELP IMPROVE HOSPITAL PATIENT CARE. 8 7 0 7 0 0 4482558 7250605 1338281 1521294 -164667 149999 0 0 5656172 8921898 30500 20718 0 0 1613735 1607145 0 0 0 4479129 6924440 6123364 8552303 -467192 369595 4571798 4235489 4034349 3328445 537449 907044 TO ADVANCE THE HEALTH OF INDIVIDUALS AND COMMUNITIES BY SERVING AS THE LEADING ADVOCATE FOR ALL GEORGIA HOSPITALS AND HEALTH CARE SYSTEMS. false false 6853233 20718 1521294 THE PURPOSE OF GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION IS ACCOMPLISHED THROUGH EDUCATIONAL AND TRAINING PROGRAMS. THESE PROGRAMS INCLUDE Webinars AND WORKSHOPS TO HELP IMPROVE PATIENT CARE, PARTNERSHIP FOR HEALTH AND ACCOUNTABILITY TO AID HOSPITALS IN DEVELOPING AND IMPLEMENTING A QUALITY REVIEW PROGRAM AND PATIENT SAFETY AND ACCOUNTABILITY, FURNISHING FINANCIAL AID FOR STUDENTS NEEDING ASSISTANCE IN PURSUING HEALTHCARE CAREERS AND SPONSORING STUDIES, AND SURVEYS THAT WILL ADD TO THE BODY OF KNOWLEDGE FOR HOSPITAL ADMINISTRATION. 6853233 true true false false false false false false true false false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false true false true 12 0 true 0 false false false false false false false false false false false false X 8 7 false false false false false true false true true false false true true true true true true true true false GA X X Carie Summers 7702494501 380 Interstate North Parkway SE Atlanta GA 30339 Caylee Noggle CEO 1.1 38.9 X X 7845 253660 27008 Dan Owens Chair 1.0 X X 0 0 0 Don Avery Immediate Past Chair 1.0 X X 0 0 0 Earl Rogers CEO 1.1 36.4 X X 33459 1081856 268622 Mary Chatman Chair Elect 1.0 X X 0 0 0 J Michael Levengood Board Member 1.0 X 0 0 0 Kevin Bierschenk Board Member 1.0 X 0 0 0 Vicki Lewis Board Member 1.0 X 0 0 0 Carie Summers CFO 16.9 30.0 X 212066 259191 92568 Andrew Cobb SVP 31.9 X 165609 0 11509 Rhett Partin SVP 31.9 X 232754 0 38069 Adrianne Feinberg Director 37.5 X 93549 0 10430 Lynne Hall Sr. Advisor 37.5 X 109700 0 18646 Shondia Evans Advisor 37.5 X 76894 0 38229 931876 1594707 505081 5 false true false 0 112180 2609771 4528654 7250605 PARTNERSHIP FOR HEALTH AND ACCOUNTABILITY 541900 789458 789458 WORKSHOPS 611710 550810 550810 TELNET 611710 181026 181026 0 0 0 0 1521294 23918 23918 0 0 126081 0 126081 126081 126081 0 0 0 0 0 8921898 1521294 0 149999 20218 20218 500 500 751837 0 751837 0 523910 523910 5599 5599 232519 232519 93280 93280 572391 572391 34750 34750 2111 2111 0 0 0 0 12023 2548 9475 690271 690271 121938 121938 5027089 4747850 279239 29559 29559 DIRECT GRANT EXPENSES 411270 411270 MEMBERSHIP ACTIVITIES 19708 19708 Bad Debt Expense 3100 3100 Other Miscellaneous 230 230 0 0 0 0 8552303 6853233 1699070 0 1642471 1735802 948077 1089568 482371 489377 997407 715119 0 0 0 501472 205623 0 0 0 0 0 0 0 4571798 4235489 505678 105679 1050612 820010 0 2478059 2402756 4034349 3328445 X 537449 907044 537449 907044 4571798 4235489 369595 0 X X false true X true true true X 6834977 11685810 3947128 4482558 7250605 34201078 1683876 1255527 1165025 1338281 1521294 6964003 0 0 0 8518853 12941337 5112153 5820839 8771899 41165081 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 41165081 21251 19968 20577 19543 23918 105257 0 21251 19968 20577 19543 23918 105257 0 120677 119953 103204 0 126081 469915 8660781 13081258 5235934 5840382 8921898 41740253 0.9862 0.9888 0 0.0026 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - SALE OF ASSETS, COLUMN A - 120677.0, COLUMN B - 119953.0, COLUMN C - 103204.0, COLUMN D - , COLUMN E - 126081.0, COLUMN F - 469915.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 948076 149127 5500 2136 1089567 1145224 -164455 30500 2193 948076 1024727 123748 1000 2251 1145224 918527 15525 124779 13500 18500 2104 1024727 778426 161353 18500 1776 976 918527 1.0 0.0 0.0 false false Due to Affiliates 2402756 2402756 X Schedule D, Part V, Line 4 Intended uses of endowment funds The Marjorie G. Hogan Memorial Scholarship Program is now the GHA Marjorie Hogan Workforce Development Program. It is a combination of hospital internship opportunities, high-school health occupations experience and post-secondary educational scholarships. The program aims to provide opportunities for members to receive a small financial subsidy for workforce development; students to receive work experience, scholarships, training and education; and the legacies of Mrs. and Mr. Glenn Hogan, the first Executive Director of GHA, to continue. The Georgia State University College of Law, on behalf of the GSU College of Law's Center for Law, Health & Society Center operates the health law program for the GSU College of Law. The Charity Scott Health Law Award is awarded to a third-year GSU law student who demonstrates outstanding achievement in the area of health law. The Charity Scott Health and Well-being Award is awarded to a GSU law student whose efforts have contributed to creating a culture of health and well-being for law students and within the profession. In 2019, a private donor volunteered to create an endowment that would fund the Awards; however, because the Center is not an independent corporation, the Center asked GHAREF to help administer the Endowment. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote GHA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("THE CODE"), EXCEPT FOR UNRELATED BUSINESS INCOME. GHAREF IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE CODE. GHCIC HAS RECEIVED EXEMPTIONS FROM THE CAYMAN ISLAND GOVERNMENT EXEMPTING THESE ENTITIES FROM ALL LOCAL INCOME, PROFITS, AND CAPITAL GAINS TAXES UNTIL DECEMBER 9, 2034. NO SUCH TAXES ARE LEVIED IN THE CAYMAN ISLANDS AT THE PRESENT TIME. HCIR AND GHHS ARE FOR-PROFIT ENTITIES AND SUBJECT TO INCOME TAX. WITH RESPECT TO ITS FOR-PROFIT SUBSIDIARIES, THE ASSOCIATION RECORDS INCOME TAXES USING THE ASSET AND LIABILITY METHOD UNDER WHICH DEFERRED INCOME TAXES ARE DETERMINED BASED ON THE DIFFERENCES BETWEEN THE FINANCIAL ACCOUNTING AND TAX BASES OF ASSETS AND LIABILITIES. DEFERRED INCOME TAXES AT THE END OF EACH PERIOD ARE DETERMINED USING THE CURRENTLY ENACTED TAX RATE EXPECTED TO APPLY TO TAXABLE INCOME IN THE PERIODS THAT THE DEFERRED INCOME TAXES ARE EXPECTED TO BE REALIZED OR SETTLED. THE ASSOCIATION RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION HAS EVALUATED ITS TAX POSITION AND HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF DECEMBER 31, 2023. X X true false X X X X X false true false false false false true false false Earl Rogers CEO 22844 738645 7733 250025 2882 93186 7340 237318 719 23245 41518 1342419 0 0 Caylee Noggle CEO 7962 257455 0 0 -117 -3795 400 12923 411 13274 8656 279857 0 0 Carie Summers CFO 189771 231942 23606 28851 -1311 -1602 35081 42876 6575 8036 253722 310103 0 0 Rhett Partin SVP 188038 0 1083 0 43633 0 12013 0 26056 0 270823 0 0 0 Andrew Cobb SVP 164800 0 1354 0 -545 0 8336 0 3173 0 177118 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE ORGANIZATION HAS A POLICY THAT STATES: Generally, expenses incurred by a spouse or companion of a GHA employee are not reimbursable unless there is a business purpose for the expenses and the GHA employee has obtained prior written approval from the employee's supervisor. For the President, the terms of travel expense reimbursement are dictated by his employment contract: GHA shall reimburse the President for travel, board, meals and other reasonably necessary business costs incurred in connection with, and necessary for the performance of, his duties and responsibilities under this agreement. Such reimbursement shall extend to reasonable travel expenses incurred by the Presidents spouse where her attendence is expected at certain business-related functions. Schedule J, Part I, Line 1a Health or social club dues or initiation fees THE ORGANIZATION HAS A POLICY THAT STATES: Generally, expenses incurred by a spouse or companion of a GHA employee are not reimbursable unless there is a business purpose for the expenses and the GHA employee has obtained prior written approval from the employee's supervisor. For the President, the terms of travel expense reimbursement are dictated by his employment contract: GHA shall reimburse the President for travel, board, meals and other reasonably necessary business costs incurred in connection with, and necessary for the performance of, his duties and responsibilities under this agreement. Such reimbursement shall extend to reasonable travel expenses incurred by the Presidents spouse where her attendence is expected at certain business-related functions. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan CEO and other leadership team members have a 457(f) deferred compensation plan. CARIE SUMMERS - $ 61,457 ANNA ADAMS - $ 51,579 EARL ROGERS - $ 228,158 CHARLES ADAMS - $ 12,188 KERI CONLEY - $ 50,307 William Wylie - $ 41,418 Caylee Noggle - $ 13,221 Schedule J, Part I, Line 6b Compensation contingent on net earnings of a related organization The CEO and Leadership Team members are subject to receive incentive compensation based on the performance of corporate goals. One corporate goal is to meet the operating net income budget. This goal is worth 7.5% of the total incentive payment available. SCHEDULE J PAGE 2 GEORGIA HOSPITAL ASSOCIATION ISSUES W-2'S FOR ITS OFFICERS, HOWEVER PORTIONS OF THEIR SALARIES AND BENEFITS ARE ALLOCATED TO OTHER RELATED ENTITIES. THE ALLOCATIONS ARE AS FOLLOWS: EARL ROGERS - 90% TO GEORGIA HOSPITAL ASSOCIATION (GHA), 3% TO GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION (GHAREF), 4% TO HEALTH CARE INSURANCE RESOURCES (HCIR), AND 3% TO GEORGIA HOSPITAL HEALTH SERVICES, INC (GHHS). CHUCK ADAMS - 25% TO GHA, 30% TO GHAREF, 25% TO HCIR, AND 20% TO GHHS. CARIE SUMMERS - 70% TO GHA, 20% TO GHAREF, 5% TO HCIR, AND 5% TO GHHS. KERI CONLEY - 75% TO GHA, 25% TO GHAREF. ANNA ADAMS - 90% TO GHA, 10% TO GHAREF Schedule J, Part II GEORGIA HOSPITAL ASSOCIATION ISSUES W-2'S FOR ITS OFFICERS, HOWEVER PORTIONS OF THEIR SALARIES AND BENEFITS ARE ALLOCATED TO OTHER RELATED ENTITIES. THE ALLOCATIONS ARE AS FOLLOWS: EARL ROGERS - 90% TO GEORGIA HOSPITAL ASSOCIATION (GHA), 3% TO GEORGIA HOSPITAL ASSOCIATION RESEARCH AND EDUCATION FOUNDATION (GHAREF), 4% TO HEALTH CARE INSURANCE RESOURCES (HCIR), AND 3% TO GEORGIA HOSPITAL HEALTH SERVICES, INC (GHHS). CHUCK ADAMS - 25% TO GHA, 30% TO GHAREF, 25% TO HCIR, AND 20% TO GHHS. CARIE SUMMERS - 70% TO GHA, 20% TO GHAREF, 5% TO HCIR, AND 5% TO GHHS. KERI CONLEY - 75% to GHA, 25% to GHAREF. ANNA ADAMS - 90% to GHA, 10% to GHAREF Form 990, Part VI, Line 18 COPIES OF THE ORGANIZATION'S FORM 1023, FORM 990, AND FORM 990-T ARE AVAILABLE TO THE PUBLIC IF REQUESTED BY EITHER MAIL OR AT THE ORGANIZATION'S OFFICE. RECENT FILINGS OF THE FORM 990 CAN ALSO BE ACCESSED THROUGH GUIDESTAR.ORG, A NOT-FOR-PROFIT WEBSITE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The affairs of the corporation shall be managed by a board of trustees composed of members of the executive committee of the board of trustees of the Georgia Hospital Association plus two at-large trustees and the president of the Georgia Hospital Association. These board members are elected by members of the Georgia Hospital Association. Form 990, Part VI, Line 11b Review of form 990 by governing body THE AUDIT/FINANCE COMMITTEE OF THE ORGANIZATION MET AND was provided an overview of THE FORM 990 by the Association's Tax Firm. ELECTRONIC COPIES OF FORM 990 were made available TO EACH MEMBER OF THE BOARD OF TRUSTEES. THIS OCCURED AT THE LAST BOARD MEETING BEFORE THE FORM 990 WAS FILED. DURING THIS MEETING, THE AUDIT/FINANCE COMMITTEE CHAIR REPORTED THE COMMITTEE'S REVIEW TO THE BOARD AND ASKED THE BOARD TO VOTE FOR APPROVAL OF THE FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy Key employees are required to complete an Annual Conflict of Interest Disclosure Statement. The Disclosure Statement for GHA officers and managers is in the GHA Employee Handbook. Trustees complete a similar Disclosure Statement that is specific to GHA trustees. Form 990, Part VI, Line 15a Process to establish compensation of top management official Board members are not compensated. Employee compensation based on market-based salary study for comparable positions conducted every three years. Salaries set within the range identified in the study. Salaries approved by manager, HR Director and CEO. Form 990, Part VI, Line 15b Process to establish compensation of other employees Board members are not compensated. Employee compensation based on market-based salary study for comparable positions conducted every three years. Salaries set within the range identified in the study. Salaries approved by manager, HR Director and CEO. Form 990, Part VI, Line 19 Required documents available to the public NO DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part XII, Line 2c Change of oversight process or selection process THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. GEORGIA HOSPITAL ASSOCIATION 380 Interstate North Parkway SE ST Atlanta GA 30339 580612274 Healthcare GA 501(c)(6) NA false HEALTH CARE INSURANCE RESOURCES INC 380 Interstate North Parkway SE ST Atlanta GA 30339 581438039 INSURANCE MARKETING GA GEORGIA HOSPITAL ASSOCIATION C Corporation false GEORGIA HOSPITAL HEALTH SERVICES 380 Interstate North Parkway SE ST Atlanta GA 30339 581785824 PROFESSIONAL SERVICES GA GEORGIA HOSPITAL ASSOCIATION C Corporation false GEORGIA HEALTHCARE INSURANCE COMPANY SPC Insurance CJ GEORGIA HOSPITAL ASSOCIATION C Corporation false false false false false false false false false false false false false false true true true true true true Georgia Hospital Association Q 572391 Cash Georgia Hospital Association R 2275000 Cash