2024-11-13T16:54:54-05:00 2024-06-30 580914992 DRAFFIN & TUCKER LLP PO BOX 71309 ALBANY GA 317081309 990 2023-07-01 820567901 HORIZONS COMMUNITY SOLUTIONS INC HORI 2293529100 2332 LAKE PARK DRIVE ALBANY GA 317073132 CYNTHIA MERCHANT CEO 2293121700 2024-11-12 true false WILLIAM EDWARD PHILLIPS P00451499 2298837878 2024-11-12 2023 2024-10-15 13:58:12Z CYNTHIA MERCHANT 2332 LAKE PARK DRIVE ALBANY GA 317073132 1575903 false X WWW.HORIZONSCOMMUNITY.ORG X 2002 GA EDUCATING, NAVIGATING, AND PROVIDING SCREENING TO PEOPLE IN COMMUNITIES WE SERVE THROUGH STRONG HEALTH SYSTEM PARTNERSHIPS TO INCREASE CANCER SCREENING RATES IN GEORGIA. 15 15 0 29 0 1511467 1535093 0 2707 28238 -27766 -29260 1486408 1534071 47775 37781 0 0 0 48127 1212990 1418006 1260765 1455787 225643 78284 1376496 1470300 25411 40931 1351085 1429369 EDUCATING, NAVIGATING, AND PROVIDING SCREENING TO PEOPLE IN COMMUNITIES WE SERVE THROUGH STRONG HEALTH SYSTEM PARTNERSHIPS TO INCREASE CANCER SCREENING RATES IN GEORGIA. false false 1277932 37781 COMMUNITY HEALTH IMPROVEMENT, INCLUDING CHRONIC DISEASE SCREENING, EDUCATION, RESEARCH AND OUTREACH TO THE PEOPLE OF SOUTH GEORGIA. 1277932 true true false false false false false false false true true false false false false true true false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false true X 1 0 0 false false false false false true true false false false false false false X 15 15 false false true false false false false true true false false true true true true true true true true false GA X X CYNTHIA MERCHANT 2293529100 2332 LAKE PARK DR ALBANY GA 317073132 CYNTHIA MERCHANT CEO 40.00 X 184118 0 21134 JENNIFER JOHNSTON CFO/COO 40.00 X 136412 0 34786 BRUCE AUSTIN CHAIR (TERM 1.00 X X 0 0 0 CLAY BANKS BOARD MEMBER 1.00 X 0 0 0 TOMMY CLARK SECRETARY/TR 1.00 X X 0 0 0 MARION FEDRICK BOARD MEMBER 1.00 X 0 0 0 DOROTHY HUBBARD BOARD MEMBER 1.00 X 0 0 0 CADER COX III BOARD MEMBER 1.00 X 0 0 0 MARCIE KREAGER BOARD MEMBER 1.00 X 0 0 0 ADAM JONES MD BOARD MEMBER 1.00 X 0 0 0 APURVA SHAH MD BOARD MEMBER 1.00 X 0 0 0 CHIRAG JANI MD BOARD MEMBER 1.00 X 0 0 0 DEREK HEARD MD BOARD MEMBER 1.00 X 0 0 0 JAMES A HOTZ MD BOARD MEMBER 1.00 X 0 0 0 MATT REED CHAIR 1.00 X X 0 0 0 RICHARD ROYAL BOARD MEMBER 1.00 X 0 0 0 SCOTT STEINER BOARD MEMBER 1.00 X 0 0 0 LINDA TAYLOR BOARD MEMBER 1.00 X 0 0 0 320530 55920 2 false true false 46580 567198 921315 1535093 28238 28238 12572 46580 41832 -29260 -29260 1534071 -1022 23776 23776 14005 14005 1159246 1065944 93302 26271 16232 9781 258 13292 8209 5058 25 70533 32077 6108 32348 24276 17181 7095 8156 7960 196 10300 8582 1718 7102 5991 800 311 9748 4725 5023 INDIRECT COSTS 68292 68292 MISCELLANEOUS 11650 4513 7137 LICENSES & TAXES 6640 445 5670 525 BAD DEBT 2500 2500 1455787 1277932 129728 48127 563128 590604 610420 638868 190418 230784 139831 129787 12530 10044 1376496 1470300 25411 40931 25411 40931 X 1197013 1285398 154072 143971 1351085 1429369 1376496 1470300 78284 X false true X true false X 964324 1295821 1367905 1511467 1535093 6674610 964324 1295821 1367905 1511467 1535093 6674610 1097973 5576637 4755 2643 3663 2707 28238 42006 6716616 0.83030 0.78470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 154072 1305823 1316749 143146 63907 1279375 1189210 154072 88453 1032152 1056698 63907 106856 996787 1015190 88453 78685 721741 693570 106856 1.00000 false false 139831 129787 10044 10044 X 1575903 41832 41832 1534071 1534071 1497619 41832 41832 1455787 1455787 SCHEDULE D, PAGE 2, PART V, LINE 4 AVAILABLE FOR COMMUNITY HEALTH IMPROVEMENT, INCLUDING CHRONIC DISEASE SCREENING, EDUCATION, RESEARCH AND OUTREACH, AND FOR INFRASTRUCTURE AND PATIENT SUPPORT. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION APPLIES ACCOUNTING POLICIES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY THE RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, THE ORGANIZATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON THE RESULTS OF MANAGEMENT'S EVALUATION, NO LIABILITY IS RECOGNIZED IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION FOR UNRECOGNIZED INCOME TAX POSITIONS. FURTHER, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF JUNE 30, 2024 AND 2023 OR FOR THE YEARS THEN ENDED. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. SCHEDULE D, PAGE 4, PART XI, LINE 2D RECLASSIFIED EVENT EXPENSES 41,832 SCHEDULE D, PAGE 4, PART XII, LINE 2D RECLASSIFIED EVENT EXPENSES 41,832 NIGHT FOR HOPE 23417 18756 4661 5177 10206 650 1875 GOLF CLASSIC 35735 27824 7911 3438 5856 6577 150 7903 59152 46580 12572 3438 5856 11754 10206 800 9778 41832 -29260 true PHOEBE PUTNEY HEALTH SYSTEM INC PO BOX 3770 ALBANY GA 317063770 582001014 501C3 23776 SCREENING PROGRAM 1 PATIENT TRANSPORTATION 186 14005 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION COLLABORATES WITH HEALTHCARE PARTNERS TO FACILITATE AND COORDINATE CANCER SCREENING AND FOLLOW-UP SERVICES FOR UNINSURED AND UNDERINSURED PATIENTS THROUGH STATE FUNDED GRANTS, INCLUDING FUNDING FROM THE GEORGIA DEPARTMENT OF PUBLIC HEALTH (DPH) AND BREAST CANCER LICENSE TAG FUNDS PROVIDED BY GEORGIA CORE. THE ORGANIZATION MUST SUBMIT AN ANNUAL WORK PLAN, EXPENDITURE REPORTS, AND AN ANNUAL REPORT TO THE GEORGIA DEPARTMENT OF PUBLIC HEALTH FOR REVIEW. THE ORGANIZATION REIMBURSES THE HEALTH CARE PROVIDERS FOR THE APPROVED AND AUTHORIZED AMOUNTS. PAYMENT FROM DPH IS CONTINGENT ON THE TIMELY REMITTANCE OF THE DELIVERABLES AND THE SUBMISSION OF THE PROGRAM EXPENDITURE REPORTS AND INVOICES. THE ORGANIZATION MAINTAINS AN INDEPENDENT LOG OF PATIENTS THAT ARE REFERRED BY PRIMARY CARE OFFICES TO THE PHOEBE AND TIFT REGIONAL ENTITIES FOR CANCER SCREENINGS. PREPAID GAS VOUCHERS ARE DISBURSED TO UNINSURED AND UNDERINSURED CANCER PATIENTS IN NEED OF TRANSPORTATION TO COMPLETE TREATMENT. X X X X false false false false false false false false false CYNTHIA MERCHANT CEO 173618 10500 5720 15414 205252 JENNIFER JOHNSTON CFO/COO 125912 10500 4207 30579 171198 SCHEDULE J, PART III THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICER, DIRECTOR OR INDIVIDUAL. ALL EMPLOYEES WERE PROVIDED THROUGH TRINET. UNDER THIS ARRANGEMENT, TRINET, IS RESPONSIBLE FOR ALL PAYROLL, BENEFITS, AND RELATED COSTS. THE OFFICERS ARE PAID AND W-2S ISSUED BY THE CONTRACTED SERVICE PROVIDER UNDER A DIRECT EXPENSE REIMBURSEMENT BASIS. HORIZONS REIMBURSES THE EXPENDITURES REGULARLY. COMPENSATION IS DISCLOSED FOR EACH OFFICER SINCE THEY ARE COMMON LAW EMPLOYEES OF THE FILING ORGANIZATION. FORM 990, PART V LINE 2A THERE ARE NO EMPLOYEES REPORTED ON THIS LINE AS HORIZONS COMMUNITY SOLUTIONS, INC. (HORIZONS) DOES NOT ISSUE W-2S OR A W-3. THE EMPLOYEES AND ASSOCIATED COSTS THAT ARE REPORTED ON FORM 990, PART VII SECTION A AND PART IX, LINE 11A, RESPECTIVELY, ARE THE RESULT OF HORIZONS' EMPLOYEES BEING PROVIDED THROUGH TRINET, AN UNRELATED PROFESSIONAL EMPLOYER ORGANIZATION, UNDER A DIRECT EXPENSE REIMBURSEMENT BASIS. TRINET IS RESPONSIBLE FOR ALL PAYROLL, BENEFITS AND RELATED COSTS, AND HORIZONS REIMBURSES THE EXPENDITURES REGULARLY. FORM 990, PAGE 6, PART VI, LINE 4 MISSION STATEMENT AND VISION: THE ORGANIZATION UPDATED ITS MISSION STATEMENT TO FOCUS ON "EDUCATING, NAVIGATING, AND PROVIDING SCREENING TO PEOPLE IN COMMUNITIES WE SERVE THROUGH STRONG HEALTH SYSTEM PARTNERSHIPS TO INCREASE CANCER SCREENING RATES IN GEORGIA." ADDITIONALLY, A NEW VISION STATEMENT WAS ADDED: "A CULTURE OF SERVICE THAT PROVIDES LIFE-SAVING CANCER EDUCATION, NAVIGATION, AND SUPPORT TO EVERYONE WE SERVE." FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CEO, CFO/COO, AND BOARD EXECUTIVE COMMITTEE. A COPY OF FORM 990 IS PROVIDED TO ALL BOARD MEMBERS AND THEY ARE GIVEN TIME TO REVIEW IT PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS ENFORCED BY MANDATORY VERBAL AND WRITTEN DISCLOSURE. ANNUALLY, DISCLOSURE STATEMENTS ARE COMPLETED. THROUGHOUT THE YEAR, THE CEO MONITORS COMPLIANCE. AN INDIVIDUAL OF THE GOVERNING BODY WITH A CONFLICT MUST RECUSE THEMSELVES FROM VOTING ON THE ISSUE. FORM 990, PAGE 6, PART VI, LINE 15A HORIZONS' EMPLOYEES ARE PROVIDED THROUGH AN UNRELATED ORGANIZATION, TRINET (A PROFESSIONAL EMPLOYER ORGANIZATION). THE EMPLOYEES ARE PAID AND W-2S ARE ISSUED BY THE UNRELATED ORGANIZATION UNDER A DIRECT EXPENSE REIMBURSEMENT BASIS, WHICH IS ALSO RESPONSIBLE FOR ALL PAYROLL, BENEFITS AND RELATED COSTS. HORIZONS REIMBURSES THE EXPENDITURES REGULARLY. THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO INCLUDES REVIEW AND APPROVAL BY INDEPENDENT PERSONS, SPECIFICALLY HORIZONS BOARD EXECUTIVE COMMITTEE. REVIEW INCLUDES COMPARISON TO COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS, THAT IS, CEOS OF OTHER NONPROFIT ORGANIZATIONS OF SIMILAR SIZE AND SCOPE, AS WELL AS TO NATIONAL BENCHMARKS. THAT INFORMATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND THEIR DECISION REGARDING CEO ANNUAL INCREASE/BONUS IS BROUGHT TO THE FULL BOARD FOR VOTE IN AN EXECUTIVE SESSION OF THE BOARD. CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION IS ACCOMPLISHED VIA DOCUMENTATION OF REPORTS AND RESPONSES OF THE BOARD MEMBERS IN EXECUTIVE SESSION MINUTES. THE ORGANIZATION'S STAFF EVALUATION AND COMPENSATION POLICY PROVIDES THE PROCESS FOR DETERMINING COMPENSATION OF SENIOR LEADERSHIP (CFO/COO AND DIRECTORS) AND ALL OTHER EXEMPT AND NONEXEMPT EMPLOYEES. THE ORGANIZATION USES THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE CEO: EXECUTIVE COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY, AND APPROVAL BY THE BOARD. THIS PROCESS IS UNDERTAKEN IN JUNE, JULY AND AUGUST OF EVERY YEAR. FORM 990, PAGE 6, PART VI, LINE 15B SEE NARRATIVE AT 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND IRS DETERMINATION LETTER ARE ACCESSIBLE ON THE WEBSITE. OTHER GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.