2024-11-15T14:51:25+00:00 2023-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-01-01 580612274 Georgia Hospital Association GEOR 7702494501 380 Interstate N Parkway SE 150 Atlanta GA 30339 Carie Sumers CFO 7702494501 2024-11-15 true true Amy Bibby P00445891 8282542254 2024-11-15 2023 2024-10-15 13:58:12Z Carie Summers 380 Interstate N Parkway SE 150 Atlanta GA 30339 13274254 false X WWW.GHA.ORG X 1952 GA TO ADVANCE THE HEALTH OF INDIVIDUALS AND COMMUNITIES BY SERVING AS THE LEADING ADVOCATE FOR ALL GEORGIA HOSPITALS AND HEALTH CARE SYSTEMS. 21 20 51 21 682305 62951 323649 511800 7895473 8031145 -907255 2618943 602380 2112366 7914247 13274254 0 0 0 0 6935292 7266296 0 0 0 3080041 3701121 10015333 10967417 -2101086 2306837 28056117 31075045 7201027 7913118 20855090 23161927 THE GEORGIA HOSPITAL ASSOCIATION (GHA) SERVES APPROXIMATELY 150 HOSPITALS THROUGHOUT GEORGIA. ITS PURPOSE IS TO PROMOTE THE HEALTH AND WELFARE OF THE PUBLIC THROUGH THE DEVELOPMENT OF BETTER HEALTH CARE FOR ALL OF GEORGIA'S CITIZENS. GHA MEMBERS ARE COMMITTED TO IMPROVING INSTITUTIONAL HEALTH CARE SERVICES AND, IN TURN, THE HEALTH STATUS OF THE COMMUNITY. THE ASSOCIATION PROVIDES INFORMATION AND EDUCATION ON ISSUES RANGING FROM ACCESS TO HEALTH CARE AND CLINICAL CARE UPDATES TO EFFECTIVE HOSPITAL MANAGEMENT AND COMPLIANCE WITH HIGH LEVEL ACCREDITATION STANDARDS. false false GHA is a nonprofit trade association made up of member health systems, hospitals and individuals in administrative and decision-making positions within those institutions. Founded in 1929, GHA serves hospitals in Georgia. Its purpose is to promote the health and welfare of the public through the development of better hospital care for all of Georgia's citizens. GHA members are committed to improving institutional health care services and, in turn, patient care. The association provides information and education on issues ranging from access to health care and clinical care updates, to effective hospital management and compliance with high-level accreditation standards. From its headquarters near Atlanta, GHA represents its members to Congress and the General Assembly and before federal and state regulatory agencies. GHA is an allied member of the American Hospital Association. 0 false true false true false false false false false true false true false true true false true false false true false false false false false false false false true false false false false false false false false false false false true true true false true X 0 0 51 true true true true CJ false false false false true false X 21 20 true false false false false true true true true false false true true true true true true true true false GA X Carie Summers 7702494501 380 Interstate North Parkway SE Su Atlanta GA 30339 Caylee Noggle CEO 33.8 6.2 X X 235355 26151 27009 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 33.8 6.2 X X 1003784 111532 268622 Mary Chatman Chair Elect 1.0 X X 0 0 0 Bill Lee Board Member 1.0 X 0 0 0 Chris Self Board Member 1.0 X 0 0 0 Delvechhio Finley Board Member 1.0 X 0 0 0 Eric Crossan Board Member 1.0 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 Kurt Stuenkel Board Member 1.0 X 0 0 0 Maureen Yearta Board Member 1.0 X 0 0 0 Melody Trimble Board Member 1.0 X 0 0 0 Sally Perry Board Member 1.0 X 0 0 0 Sarah Morrison Board Member 1.0 X 0 0 0 Scott Raynes Board Member 1.0 X 0 0 0 Scott Steiner Board Member 1.0 X 0 0 0 Stephen Pennington Board Member 1.0 X 0 0 0 Tammy Mims Board Member 1.0 X 0 0 0 Vicki Lewis Board Member 1.0 X 0 0 0 Carie Summers CFO 16.9 23.1 X 212066 259191 92568 Anna Adams EVP 37.5 2.5 X 482330 0 82930 Charles Adams EVP 7.5 32.5 X 45184 180735 33686 Keri Conley EVP 24.4 15.6 X 262517 141355 101074 Steven McWilliams SVP 20.6 19.4 X 121246 40415 20657 William Wylie EVP 18.8 21.2 X 150064 150064 69828 2512546 909443 696374 8 false true false 0 53500 458300 511800 MEMBERSHIP DUES 900099 5441760 5441760 DATABASE PROGRAM FEES 518210 1933824 1933824 Workshops, Seminars, Convention 611710 655561 655561 0 0 0 0 8031145 1360377 1360377 0 0 1258566 1258566 0 1258566 1258566 CONSULTING 541610 1254696 572391 682305 Captive Operating Income 900099 857660 857660 Miscellaneous 900099 10 10 0 0 0 0 2112366 13274254 9461196 682305 2618953 2778440 2877649 803979 514316 291912 31599 49850 22191 487167 48021 205031 1166495 247082 124411 821595 78007 76130 55020 PUBLIC AWARENESS AND ADVOCACY 84069 MEMBERSHIP ACTIVITIES 61370 Sponsor Expense 55974 BAD DEBT EXPENSE 49652 37457 10967417 557665 104856 2080953 1882419 0 0 382656 355334 460718 444720 92061 15998 11240068 13256177 0 12296039 14172020 1406675 1288241 28056117 31075045 3706738 4061733 2114288 1962980 0 1380001 1888405 7201027 7913118 X 20855090 23161927 20855090 23161927 28056117 31075045 2306837 0 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 5401880 1177610 10234 1187844 1166806 10804 10234 460718 444720 15998 15998 INVESTMENT IN AFFILIATED COMPANIES 14172020 F 14172020 ROU Liability 1288241 Due to Affiliates 600164 1888405 X 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 positions and has determined that they do not have any material unrecognized tax benefits or obligations as of December 31, 2023. Central America and the Caribbean 0 0 Investments 423172 0 0 0 0 0 0 423172 0 423172 false false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual X X true true X X X X X false true false Earl Rogers CEO 685341 76149 231982 25776 86461 9607 220192 24466 21568 2396 1245544 138394 0 0 Caylee Noggle CEO 238876 26542 0 0 -3521 -391 11991 1332 12317 1369 259663 28852 0 0 Carie Summers CFO 189771 231942 23606 28851 -1311 -1602 35081 42876 6575 8036 253722 310103 0 0 Anna Adams EVP 347381 0 119881 0 15068 0 68079 0 14851 0 565260 0 0 0 Keri Conley EVP 225798 121583 31143 16769 5576 3003 43425 23382 22274 11993 328216 176730 0 0 Charles Adams EVP 16863 67455 12450 49798 15871 63482 2654 10617 4083 16332 51921 207684 0 0 William Wylie EVP 144060 144060 0 0 6004 6004 28281 28281 6633 6633 184978 184978 0 0 Steven McWilliams SVP 119738 39912 1218 406 290 97 6196 2065 9297 3099 136739 45579 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 attendance is expected at certain business-related functions. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The CEO AND OTHER LEADERSHIP TEAM MEMBERS HAVE A 457(F) DEFERRED COMPENSATION PLAN. THE FOLLOWING AMOUNTS ACCRUED UNDER THE TERMS OF THE 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 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 Healthcare insurance resources (HCIR), 3% TO HEALTH SERVICES, INC (GHHS). CHARLES ADAMS - 20% TO GHA, 20% TO GHAREF, 40% TO HCIR, AND 20% TO GHHS. CARIE SUMMERS - 45% TO GHA, 45% TO GHAREF, 5% TO HCIR, AND 5% TO GHHS. KERI CONLEY - 65% TO GHA, 25% TO GHREF, 5% TO HCIR AND 5% TO GHHS ANNA ADAMS - 100% TO GHA Caylee Noggle - 90% to GHA, 3% to GHAREF, 4% to HCIR and 3% to GHHS Bill Wylie - 50% to GHA, 30% to HCIR and 20% to GHHS Form 990, Part VI, Line 18 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND ON GUIDESTAR.ORG. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons The Executive VP Charles Adams and the EVP, External Affairs Anna Adams - Family relationship Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The members of the corporation shall consist of those persons, including individuals and organizations, who may from time to time be appointed to membership in such manner and under such requirements as may be prescribed in these (Georgia Hospital Association, Incorporated) bylaws. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The government and management of affairs of the corporation shall be vested in the Board of Trustees. The Board of Trustees shall have supervision, control and direction of the management, affairs, and property of the corporation; shall determine its policies or changes therein; and shall actively prosecute its purposes and objectives and supervise the disbursement of its funds. The Board of Trustees may adopt, by majority vote, such rules and regulations for the conduct of its business and the business of the corporation as shall be deemed advisable, and may, in the execution of the powers granted, delegate certain of its authority and responsibility to an executive committee. Under no circumstances, however, shall any actions be taken which are inconsistent with any action of the Assembly or with the articles of incorporation or these bylaws; and the fundamental and basic purposes of the corporation, as expressed in the articles of incorporation and these bylaws, shall not be amended or changed. 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 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 RESEARCH AND EDUCATION FOUNDATION 380 Interstate North Parkway SE ST Atlanta GA 30339 586047070 RESEARCH AND EDUCATION GA 501(c)(3) 10 GEORGIA HOSPITAL ASSOCIATION INC true HEALTH CARE INSURANCE RESOURCES 380 Interstate North Parkway SE ST Atlanta GA 30339 581438039 INSURANCE MARKETING GA GEORGIA HOSPITAL ASSOCIATION INC C Corporation 5429649 6951172 1 true GEORGIA HOSPITAL HEALTH SERVICES 380 Interstate North Parkway SE ST Atlanta GA 30339 581785824 PROFESSIONAL SERVICES GA GEORGIA HOSPITAL ASSOCIATION INC C Corporation 781841 260278 1 true GEORGIA HEALTHCARE INSURANCE COMPANY SPC INSURANCE CJ GEORGIA HOSPITAL ASSOCIATION INC C Corporation 1032018 8930815 1 true false false false false false false false false false false false false false true true false true false true GHA Research and Education Foundation Q 572391 Cash Georgia Hospital Health Services Q 299406 Cash Health Care Insurance Resources Q 370899 Cash GHA Research and Education Foundation S 2275000 Cash Georgia Hospital Health Services S 1125000 Cash Health Care Insurance Resources S 350000 Cash