2026-08-10T14:02:50-05:00 2025-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2024-10-01 620988604 MACON HOSPITAL INC MACO 6156662147 305 W LOCUST STREET LAFAYETTE TN 37083 PAUL MERKLIN CFO 6156662147 2026-08-05 1 1 KERRI N BOGDA P00760402 7177404863 2026-08-05 2024 2025-03-06 01:10:19Z MACON COMMUNITY HOSPITAL SCOTT TONGATE 305 W LOCUST STREET LAFAYETTE TN 37083 31040806 0 X MACONCOMMUNITYHOSPITAL.COM X 1975 TN THE MISSION IS TO PROVIDE OUR COMMUNITY WITH HIGH QUALITY HEALTHCARE AT A REASONABLE COST. 9 8 262 12 0 0 487169 438898 20297568 30129528 198058 249464 142854 208590 21125649 31026480 0 0 0 0 13060674 15208315 0 0 0 8896666 10744742 21957340 25953057 -831691 5073423 19375060 28537815 9400110 13639442 9974950 14898373 THE HOSPITAL'S MISSION IS TO PROVIDE OUR COMMUNITY WITH HIGH QUALITY HEALTHCARE AT A REASONABLE COST WHILE STAYING FINANCIALLY SOUND. 0 0 20206689 0 30131861 TO PROVIDE INPATIENT, OUTPATIENT AND EMERGENCY SERVICES TO CITIZENS OF MACON COUNTY, TN AND SURROUNDING COUNTIES WITHOUT REGARD TO ABILITY TO PAY, RACE, RELIGION, SEX, NATIONAL ORIGIN, SEXUAL ORIENTATION, ETC. WE PROVIDED CHRONIC DISEASE MANAGEMENT EDUCATION, COMMUNITY OUTREACH AND HEALTH FAIRS TO OVER 44,728 INDIVIDUALS AND PROVIDED $2,204,766 OF CHARITY CARE FOR YEAR ENDED SEPTEMBER 30, 2025. 20206689 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 71 0 262 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X PAUL MERKLIN 6156887913 305 W LOCUST AVE LAFAYETTE TN 37083 RADFORD WEST PRESIDENT 2.00 0.00 X X 6000 0 0 LINDA AUSTIN VICE PRESIDENT (END 11/2025) 2.00 0.00 X X 6000 0 0 STANLEY CHUNN MD SECRETARY/TREASURER 2.00 0.00 X X 6000 0 0 OLUFEMI ODUNUSI MD DIRECTOR 2.00 0.00 X 13351 0 0 HANNA ILIA MD DIRECTOR 2.00 0.00 X 7051 0 0 BARBARA PAINTER DIRECTOR 2.00 0.00 X 6000 0 0 MIKE WHITTEMORE DIRECTOR 2.00 0.00 X 6000 0 0 GLENN HALE DIRECTOR 2.00 0.00 X 6000 0 0 BRANDON CLARK DIRECTOR 2.00 0.00 X 1000 0 0 HUGH CLARK DIRECTOR (END 10/2024) 2.00 0.00 X 5000 0 0 SCOTT TONGATE CEO 50.00 0.00 X 0 0 0 PAUL MERKLIN CFO 50.00 0.00 X 0 0 0 DAVID FLYNN DIRECTOR OF ESSENTIAL SERVICES 40.00 0.00 X 142192 0 13488 HEATHER TURNER ER SUPERVISOR 40.00 0.00 X 123750 0 11650 CHAUNDEL PRESLEY NURSE PRACTITIONER ER 40.00 0.00 X 118261 0 29242 J LEANNE BILBREY CNO 40.00 0.00 X 121147 0 12122 CARRIE THOMAS REGISTERED NURSE MED/SURG 40.00 0.00 X 131995 0 25991 699747 0 92493 10 0 1 1 CONCORD MEDICAL GROUP OF KENTUCKY PLLC 1602 AVENUE Q LUBBOCK TX 79401 PHYSICIAN SERVICES 1042097 QHR HEALTH LLC DBA OVATION HEALTHCARE PO BOX 749124 ATLANTA GA 30374 MANAGEMENT SERVICES 845653 PAINTER & HUDSON PLLC 1515 OLD LAKE RD RED BOILING SPRINGS TN 37150 PHARMACY SERVICES 246508 MIDDLE TENNESSEE ANESTHESIA PLLC 290 PLEASANT SHADE HIGHWAY PLEASANT SHADE TN 37145 ANESTHESIA SERVICES 163375 BASS BERRY & SIMS PLC 150 THIRD AVE S SUITE 2800 NASHVILLE TN 37201 LEGAL SERVICES 135106 9 252054 186844 438898 NET PATIENT SERVICE REVENUE 621110 30129528 30129528 30129528 259790 259790 154856 0 154856 154856 154856 4000 14326 -10326 -10326 -10326 REBATES/DISCOUNTS 900099 29375 29375 TRANSCRIPT FEES 900099 3282 3282 WELLNESS INCOME 621990 2333 2333 18744 18744 53734 31026480 30131861 0 455721 X 62402 62402 11824484 10408902 1415582 173845 146383 27462 2322099 1955288 366811 825485 695087 130398 265022 265022 14895 14895 52040 52040 1385 1385 3476154 2814735 661419 121456 72775 48681 443121 162653 280468 1206675 990059 216616 86381 22570 63811 137641 137641 1209143 895979 313164 245783 182126 63657 MEDICAL SUPPLIES 1976092 1860132 115960 BAD DEBT EXPENSE 1508954 1508954 25953057 20206689 5746368 0 568832 655885 5874833 12230333 101223 60048 2563391 3245443 295404 249345 245743 390088 406144 17018405 7929378 8822296 9089027 805052 2309788 19375060 28537815 2054824 1984801 4758228 5064227 2587058 6590414 9400110 13639442 X 9974950 14898373 9974950 14898373 19375060 28537815 5073423 -150000 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 1385 1385 0 PART II-B, LINE 1: MACON COMMUNITY HOSPITAL IS A MEMBER OF THE AMERICAN HOSPITAL ASSOCIATION AND THE TENNESSEE HOSPITAL ASSOCIATION. A PORTION OF THE ANNUAL DUES PAID TO THESE ORGANIZATIONS ARE USED FOR LOBBYING. 1247120 1247120 8393597 3998916 4394681 51248 12626 38622 5143992 3343719 1800273 2182448 574117 1608331 9089027 OPERATING LEASES, RIGHT-OF-USE-ASSETS 152972 OTHER RECEIVABLES 1639773 PHYSICIAN GUARANTEE RECEIVABLE 517043 2309788 OPERATING LEASE LIABILITY 152972 THIRD PARTY SETTLEMENTS 6437442 6590414 X 29517526 -1508954 -1508954 31026480 0 31026480 24444103 0 24444103 1508954 1508954 25953057 PART X, LINE 2: THE HOSPITAL HAS BEEN RECOGNIZED AS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND A SIMILAR PROVISION OF STATE LAW AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. HOWEVER, THE HOSPITAL IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE HOSPITAL'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. THE HOSPITAL DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND DID NOT RECORD ANY PENALTIES OR INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2025 OR 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE -1,508,954. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,508,954. 1 1 1 X 1 X 0 1 0 1 1 1458075 1458075 0.05960 3506281 10618668 0 0.00000 4964356 10618668 1458075 0.05960 4964356 10618668 1458075 0.05960 1 1508953 150895 4620426 5111255 -490829 X 1 1 1 1 MACON HOSPITAL INC 305 W LOCUST ST LAFAYETTE TN 37083 MACONCOMMUNITYHOSPITAL.COM/ 0000000080 X X X MACON HOSPITAL INC 1 0 0 1 X X X X X X X X X 24 1 0 0 1 X MACONCOMMUNITYHOSPITAL.COM/ABOUT-US/ X 1 24 1 MACONCOMMUNITYHOSPITAL.COM/ABOUT-US/ 0 1 X 200.000000000000 200.000000000000 X X 1 1 X X X 1 X MACONCOMMUNITYHOSPITAL.COM/FOR-PATIENTS/FINANCIAL-ASSISTANCE-GUIDELINES X MACONCOMMUNITYHOSPITAL.COM/FOR-PATIENTS/FINANCIAL-ASSISTANCE-GUIDELINES X MACONCOMMUNITYHOSPITAL.COM/FOR-PATIENTS/FINANCIAL-ASSISTANCE-GUIDELINES X X X X X 1 X 0 X X X 1 0 0 MACON HOSPITAL, INC. PART V, SECTION B, LINE 5: INPUT WAS OBTAINED FROM A LOCAL EXPERT GROUP, WHICH IS AN ADVISORY GROUP OF AT LEAST 15 LOCAL RESIDENTS. THIS GROUP WAS CONSULTED ON FINDINGS FROM SECONDARY DATA GATHERED. THEY ALSO PARTICIPATED IN A SURVEY, WHICH PROVIDED INPUT ON HEALTH NEEDS WITHIN THE COMMUNITY ALONG WITH THOUGHTS ON VULNERABLE POPULATIONS. MACON HOSPITAL, INC. PART V, SECTION B, LINE 11: MACON COUNTY HOSPITAL DETERMINED THE FOLLOWING TO BE THE TOP PRIORITIES TO ADDRESS IN THE COMMUNITY FOR THE NEXT SEVERAL YEARS:- ACCESS TO BEHAVIORAL HEALTH SERVICES INCREASE COMMUNITY ACCESS AND COORDINATION OF MENTAL HEALTH AND SUBSTANCE ABUSE SERVICES IN THE COUNTY- HEALTH PREVENTION, EDUCATION, AND SCREENING REDUCE THE ONSET OF ILLNESS AND CHRONIC DISEASES THROUGH MEANINGFUL AND IMPACTFUL PREVENTION, EDUCATION, AND SCREENING SERVICES. - ACCESS TO HEALTHCARE SERVICES ENHANCE COMMUNITY HEALTH BY REDUCING BARRIERS TO CARE AND INCREASING THE AVAILABILITY OF QUALITY AND AFFORDABLE SERVICES LOCALLY MACON HOSPITAL, INC. PART V, SECTION B, LINE 13B: A COPY OF THE HOSPITAL'S FAP AND FAP APPLICATION FORMS ARE AVAILABLE AT HTTPS://MACONCOMMUNITYHOSPITAL.COM/FOR-PATIENTS/FINANCIAL-ASSISTANCE-GUIDELINES/ PART I, LINE 7: THE COST TO CHARGE RATIO CALCULATED ON IRS WORKSHEET 2 WAS USED IN THE CALCULATION OF COST ON IRS WORKSHEETS 1 AND 3. PART I, LN 7 COL(F): THE AMOUNT OF BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 24B AMOUNTS TO $1,508,953 FOR THE YEAR ENDED SEPTEMBER 30, 2025. PART II, COMMUNITY BUILDING ACTIVITIES: MACON COMMUNITY HOSPITAL DEDICATED STAFF VOLUNTEERS FOR NUMEROUS CAUSES PROMOTING HEALTH AND WELFARE FOR MACON COUNTY INCLUDING: RELAY FOR LIFE, MAMMOGRAPHY SCREENINGS, BREAST CANCER AWARENESS EVENTS, SENIOR CITIZENS CENTER EDUCATION AND SCREENINGS, LOCAL RADIO WEEKLY SHOW ON HEALTH ISSUES AND HOW TO TAKE PREVENTATIVE MEASURE, MACON COUNTY CO-ORDINATED SCHOOL HEALTH PROGRAM, MACON COUNTY HEALTH COUNCIL, MACON COUNTY CHAMBER OF COMMERCE AND THE MACON COUNTY EDUCATION FOUNDATION. PART III, LINE 2: THE HOSPITAL HAS ADOPTED THE REVENUE RECOGNITION STANDARD ASU 2014-09. UNDER ASU 2014-09, THE ESTIMATED AMOUNTS DUE FROM PATIENTS FOR WHICH THE HOSPITAL DOES NOT EXPECT TO BE ENTITLED OR COLLECT FROM THE PATIENTS ARE CONSIDERED IMPLICIT PRICE CONCESSIONS AND EXCLUDED FROM THE HOSPITAL'S ESTIMATION OF THE TRANSACTION PRICE OR REVENUE RECORDED. BAD DEBT EXPENSE WAS NOT SIGNIFICANT TO THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2025. HOWEVER, THE HOSPITAL INTERNALLY TRACKS BAD DEBT EXPENSE CONSISTENT WITH HISTORICAL PRACTICES AND THAT AMOUNT HAS BEEN REPORTED ON SCHEDULE H, PART III, SECTION A, LINE 2. PART III, LINE 3: THE HOSPITAL ESTIMATES APPROXIMATELY 10% OF THE AMOUNT OF BAD DEBT COULD BE ATTRIBUTABLE TO PATIENTS WHO LIKELY WOULD QUALIFY FOR FINANCIAL ASSISTANCE UNDER THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY. PATIENTS DO NOT PROVIDE INCOME INFORMATION PRIOR TO RECEIVING CARE. THE HOSPITAL PROVIDES SERVICES TO ALL PATIENTS REGARDLESS OF ABILITY TO PAY AS PART OF THE HOSPITAL'S MISSION. A PORTION OF THE HOSPITAL'S BAD DEBT WOULD RELATE TO PATIENTS THAT COULD QUALIFY FOR CHARITY CARE BUT WERE UNWILLING OR UNABLE TO PROVIDE THE APPROPRIATE DOCUMENTATION TO ALLOW THAT CLASSIFICATION. AS SUCH A PORTION OF THE HOSPITAL'S BAD DEBT SHOULD BE CONSIDERED COMMUNITY BENEFIT. PART III, LINE 4: THE HOSPITAL REPORTS PATIENT ACCOUNTS RECEIVABLE FOR SERVICES RENDERED AT NET REALIZABLE AMOUNTS FROM THIRD-PARTY PAYORS, PATIENTS AND OTHERS. THE HOSPITAL HAS AGREEMENTS WITH THIRD-PARTY PAYORS THAT PROVIDE FOR PAYMENTS AT AMOUNTS DIFFERENT FROM ITS ESTABLISHED RATES. IN VALUING ACCOUNTS RECEIVABLES, MANAGEMENT ESTIMATES CONTRACTUAL DISCOUNTS FROM THIRD-PARTY PAYORS BASED ON MANAGEMENT'S ESTIMATED REIMBURSEMENT UNDER AGREEMENTS WITH THOSE THIRD-PARTY PAYORS. GENERALLY, IT IS THE POLICY OF THE HOSPITAL NOT TO CHARGE INTEREST ON OUTSTANDING PATIENT ACCOUNT BALANCES. PATIENT ACCOUNTS RECEIVABLE DUE DIRECTLY FROM PATIENTS, WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL, HAVE ALSO BEEN ADJUSTED TO FAIR VALUE VIA ESTIMATED IMPLICIT PRICE CONCESSIONS (CREDIT LOSSES) TO REFLECT THE AMOUNT OF CONSIDERATION THE HOSPITAL EXPECTS TO COLLECT. THE HOSPITAL ESTIMATES IMPLICIT PRICE CONCESSIONS ASSOCIATED WITH CREDIT RISK BASED ON A PERCENTAGE OF AGED PATIENT ACCOUNT BALANCES AND THIRD-PARTY PAYOR RECEIVABLES DEEMED TO BEUNCOLLECTIBLE AFTER ALL CLAIMS SUBMISSION ATTEMPTS HAVE BEEN EXHAUSTED OR UPON THE EXPIRATION OF THE STATUTORY CONTRACT TERMS WITH EACH PAYOR. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR IMPLICIT PRICE CONCESSIONS (CREDIT LOSSES). ACCOUNTS DETERMINED TO BE UNCOLLECTIBLE ARE CHARGED OFF AGAINST THE ALLOWANCE IN THE PERIOD OF DETERMINATION. SUBSEQUENT RECOVERIES OF PREVIOUSLY CHARGED OFF ACCOUNTS ARE CREDITED TO THE ALLOWANCE IN THE PERIOD RECEIVED. PART III, LINE 8: THE MEDICARE COST REPORT WAS USED TO DETERMINE LINE 6.THE MEDICAL CENTER CONTINUES TO PROVIDE CARE TO ALL PRESENTING AND ADMITTED PATIENTS, REGARDLESS OF ABILITY TO PAY. NOTWITHSTANDING THE COSTS TO PROVIDE CARE, RECEIVING "LESS" THEN WHAT IT COSTS TO PROVIDE ADEQUATE CARE TO MEDICARE COVERED LIVES DOES THE HOSPITAL A DISSERVICE. THIS SHORTFALL SHOULD COUNT AS A COMMUNITY BENEFIT AS THE HOSPITAL STRIVES TO PROVIDE THE BEST CARE POSSIBLE TO ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. PART III, LINE 9B: THERE ARE NO COLLECTION EFFORTS TAKEN ON THE PATIENTS THAT QUALIFY FOR CHARITY CARE. THEIR ACCOUNTS ARE WRITTEN OFF SO NO MONEY IS OWED AND NO CHARGES ARE RECORDED AS INCOME. THE HOSPITAL WILL SUSPEND ANY EXTRAORDINARY COLLECTION ACTIONS ("ECA") AND WILL TAKE REASONABLE MEASURES TO STOP/REVERSE ANY ECAS TAKEN TO DATE AFTER A PATIENT QUALIFIES FOR CHARITY CARE. PART VI, LINE 2: MACON COMMUNITY HOSPITAL HAS CONDUCTED A FORMAL COMMUNITY HEALTH NEEDS ASSESSMENT AND WE ARE WORKING WITH LOCAL ORGANIZATIONS AND THE COMMUNITY TO IMPLEMENT THE ASSESSMENT. WE ARE ACTIVELY ENGAGED IN PROVIDING FOR AND IMPROVING THE HEALTH OF OUR COMMUNITY. MACON COUNTY, TENNESSEE HAS A STATISTICALLY HIGH PERCENTAGE OF THE POPULATION WITH DIABITIES AND MCH PROVIDES A DIABETES EDUCATION CENTER TO PROVIDE COOKING CLASSES, NUTRITION EDUCATION AND A QUESTION HOTLINE FOR THE COMMUNITY TO MANAGE THEIR DISEASE. MCH STAFF WORKS WITH THE MACON COUNTY SCHOOL SYSTEM AND COORDINATED A SCHOOL HEALTH PROGRAM TO PROVIDE CLASSROOM INSTRUCTION ON NUTRITION AND FITNESS TO THE STUDENTS OF THE SCHOOL SYSTEM. MCH STAFF ARE ON THE BOARDS OF THE LAFAYETTE ROTARY CLUB, THE MACON COUNTY 911 CENTER, MACON COUNTY HEALTH COUNCIL, MACON COUNTY CHAMBER OF COMMERCE AND THE UPPER MIDDLE TN RURAL HEALTH NETWORK. THROUGH THESE ORGANIZATIONS, WE LEARN OF AND PROVIDE EDUCATION, TRAINING, SCREENINGS AND OTHER ACTIVITIES TO ASSESS AND IMPROVE THE HEALTH NEEDS OF OUR COMMUNITY. PART VI, LINE 3: THE REGISTRATION STAFF DESCRIBE AND PROVIDE LITERATURE ABOUT FINANCIAL ASSISTANCE DURING THE PATIENT INTERVIEW PROCESS. EFFORTS ARE MADE TO PUT PATIENTS IN CONTACT WITH RESOURCES AVAILABLE TO ASSIST THE PATIENT IN GETTING QUALIFIED FOR GOVERNMENT OR OTHER ASSISTANCE. APPLICATIONS FOR HOSPTIAL CHARITY CARE ARE DISTRIBUTED TO REGISTRARS, BILLING OFFICE STAFF AND A SOCIAL WORKER. POSTED NOTICES ARE OTHER SOURCES OF INFORMATION AS WELL AS LINKS ON OUR WEBSITE REGARDING OUR FINANCIAL ASSISTANCE POLICY AND THE FINANCIAL ASSISTANCE APPLICATION. PART VI, LINE 4: THE POPULATION FOR MACON COUNTY IS ESTIMATED TO BE 26,229.THE MEDIAN HOUSEHOLD INCOME FOR THE AREA IS $56,817, LOWER THAN THAN THE TENNESSEE MEDIAN INCOME OF $65,231.THE PORTION OF THE POPULATION LIVING IN POVERTY IN THE COUNTY IS 16.2%. PART VI, LINE 5: THE MEDICAL STAFF IS OPEN TO ANY PHYSICIAN WHO MEETS CREDENTIALING STANDARDS AND AGREES TO STANDARDS ESTABLISHED BY THE MEDICAL STAFF. VARIOUS COMMUNITY LEADERS SERVE ON THE BOARD OF DIRECTORS ALONG WITH LEADERS OF THE PHYSICIAN COMMUNITY. SURPLUS FUNDS PROVIDE CONTINUITY OF HEALTH SERVICES DURING PERIODS OF ECONOMIC DOWNTURN AND ARE REINVESTED IN NEW TECHNOLOGY AND EQUIPMENT AS NEEDED. X X 0 0 0 0 0 0 0 0 0 CARRIE THOMAS REGISTERED NURSE MED/SURG 131934 0 61 0 0 0 0 0 25991 0 157986 0 0 0 DAVID FLYNN DIRECTOR OF ESSENTIAL SERVICES 141844 0 348 0 0 0 2600 0 10888 0 155680 0 0 0 SCOTT TONGATE CEO 0 0 0 0 0 0 0 0 0 0 0 0 PAUL MERKLIN CFO 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE J, PART II THE HOSPITAL CONTRACTS THE SERVICES OF SCOTT TONGATE (CEO) AND PAUL MERKLIN (CFO) WITH OVATION HEALTHCARE (FORMERLY QUORUM HEALTH RESOURCES, INC.), AN UNRELATED ORGANIZATION. OVATION WAS PAID $559,019 FOR SERVICES PROVIDED BY THESE INDIVIDUALS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2025. PAINTER & HUDSON PLLC SEE PART V 246508 PHARMACY SERVICES 0 SCHEDULE L, PART IV BARBARA PAINTER (BOARD DIRECTOR) IS A CO-OWNER OF THE COMPANY PAINTER & HUDSON, WHICH IS ONE OF THE TOP FIVE HIGHEST COMPENSATED VENDORS. SHE IS A PHARMACIST AND SHE PROVIDES PHARMACY SERVICES FOR THE HOSPITAL.ALL TRANSACTIONS ARE CONDUCTED ON AN ARM'S LENGTH BASIS. FORM 990, PART VI, SECTION A, LINE 3 THE HOSPITAL CONTRACTS CERTAIN MANAGEMENT AND ADMINISTRATIVE SERVICES WITH OVATION HEALTHCARE (FORMERLY QUOROM HEALTH RESOURCES, INC.). UNDER TERMS OF THE AGREEMENT, OVATION HEALTHCARE PROVIDES THE SERVICES OF A CEO, CFO, AND ALSO PROVIDES OTHER ADMINISTRATIVE SERVICES CONSISTENT WITH THE POLICIES AND DIRECTIVES DICTATED BY THE BOARD OF DIRECTORS. FOR FISCAL YEAR ENDING SEPTEMBER 30, 2025 MACON COMMUNITY HOSPITAL PAID OVATION $330,409 FOR THE SERVICES OF SCOTT TONGATE (CEO), AND $228,610 FOR THE SERVICES OF PAUL MERKLIN (CFO). PER IRS GUIDANCE, NO COMPENSATION IS SHOWN ON FORM 990, PART VII, FOR THE CEO AND CFO. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE ITS FORM 990. ONCE THE FORM 990 IS PREPARED BY THE ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT, THE FINAL FORM IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS AT A REGULARLY SCHEDULED BOARD MEETING PRIOR TO FILING. QUESTIONS AND COMMENTS RAISED DURING THE MEETING REGARDING THE FINAL FORM 990 ARE ADDRESSED PRIOR TO FILING. ONCE APPROVED BY THE BOARD, FORM 990 IS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES OF THE HOSPITAL ARE COVERED AND REVIEWED BY THE COMPLIANCE OFFICER. ANY EMPLOYEES HAVING A CONFLICT OF INTEREST ARE NOT ALLOWED TO PARTICIPATE IN THE DECISION MAKING REGARDING ANY ACTIVITY THAT WOULD BE VIEWED AS A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 IN 2025, OVATION CONDUCTED A REVIEW THAT SHOWS THE MINIMUM, MEDIAN, AND MAXIMUM SALARY FOR THE SAME POSITION AT SIMILAR ORGANIZATIONS IN SIZE AND VOLUME. THE BOARD THEN TAKES THIS INFORMATION AND SETS THE SALARY FOR THE CEO AND CFO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE STORED IN ADMINISTRATION AND AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G FEES-PHYSICIANS: PROGRAM SERVICE EXPENSES 1,262,899. MANAGEMENT AND GENERAL EXPENSES 62,912. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,325,811. LINENS: PROGRAM SERVICE EXPENSES 88,970. MANAGEMENT AND GENERAL EXPENSES 15,700. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 104,670. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,462,866. MANAGEMENT AND GENERAL EXPENSES 582,807. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,045,673.