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Nonprofiteer
← HAMILTON AMBULATORY SURGERY CENTER INC

Form 990 for tax year 2023

Filed by HAMILTON AMBULATORY SURGERY CENTER INC.

Totals

Total revenue
$10,499,242
Total expenses
$7,808,866
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$8,869,092
Investment income
$1,626,921
Other revenue
$3,229
Total assets, end of year
$9,219,155
Total liabilities, end of year
$2,318,141
Net assets or fund balances, end of year
$6,901,014
Program services expenses (Part IX)
$6,407,387
Management and general expenses
$1,401,479
Fundraising expenses
$0
Program service expenses (Part III)
$6,407,387

Program services were 82.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: NET PATIENT SERVICE REVENUE

    total $8,869,092 · related or exempt $8,869,092

  • 3 · Investment income

    total $615,288 · excluded $615,288

  • 7a · Gross sales of assets other than inventory

    securities $15,096,995

  • 7b · Less cost or other basis and sales expenses

    securities $14,085,362

  • 7c · Gain or loss

    securities $1,011,633

  • 7d · Net gain or loss

    total $1,011,633 · excluded $1,011,633

  • 11a · Other revenue: MISCELLANEOUS

    total $3,229 · excluded $3,229

  • 11e · Other revenue, total

    $3,229

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,214,493 · program services $1,214,493

  • 9 · Other employee benefits

    total $305,370 · program services $305,370

  • 10 · Payroll taxes

    total $95,164 · program services $95,164

  • 11a · Fees: management

    total $1,201,000 · management and general $1,201,000

  • 11b · Fees: legal

    total $495 · management and general $495

  • 11c · Fees: accounting

    total $796 · management and general $796

  • 11f · Fees: investment management

    total $147,667 · management and general $147,667

  • 11g · Fees: other

    total $501,378 · program services $449,857 · management and general $51,521

  • 13 · Office expenses

    total $2,921,464 · program services $2,921,464

  • 16 · Occupancy

    total $1,088,169 · program services $1,088,169

  • 17 · Travel

    total $667 · program services $667

  • 20 · Interest

    total $89,568 · program services $89,568

  • 22 · Depreciation, depletion and amortization

    total $221,107 · program services $221,107

  • 23 · Insurance

    total $14,052 · program services $14,052

  • 24a · Other expenses: MISCELLANEOUS

    total $7,476 · program services $7,476

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,809,518 · end of year $628,037

  • 2 · Savings and temporary cash investments

    beginning of year $1,318,479 · end of year $164,470

  • 4 · Accounts receivable

    beginning of year $2,539,580 · end of year $2,736,998

  • 8 · Inventories for sale or use

    beginning of year $905,352 · end of year $647,067

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,338 · end of year $7,732

  • 10a · Land, buildings and equipment: cost or other basis

    $4,248,253

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,604,050

  • 10c · Land, buildings and equipment, net

    beginning of year $750,081 · end of year $644,203

  • 11 · Investments: publicly traded securities

    beginning of year $41,372,152 · end of year $4,060,618

  • 12 · Investments: other securities

    beginning of year $3,375,579 · end of year $280,274

  • 15 · Other assets

    beginning of year $74,633 · end of year $49,756

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,150,580 · end of year $1,163,141

  • 20 · Tax-exempt bond liabilities

    beginning of year $1,155,000 · end of year $1,155,000

  • 27 · Net assets without donor restrictions

    beginning of year $50,847,132 · end of year $6,901,014

Mission and programs · 2023

Mission

AS AN AFFILIATE OF HAMILTON HEALTH CARE SYSTEM, HAMILTON AMBULATORY SURGERY CENTER, INC. SUPPORTS THE SYSTEM MISSION OF PROVIDING LEADERSHIP, PARTNERSHIPS AND SEAMLESS RESOURCE COORDINATION TO MEET HEALTH CARE NEEDS THAT ADVANCE THE QUALITY AND DIGNITY OF LIFE.

Activities or mission (Part I)

HAMILTON AMBULATORY SURGERY CENTER (HASC) PROVIDES AMBULATORY SURGERY SERVICES IN DALTON, GA AND WHITFIELD COUNTY. DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2024, HASC PERFORMED 4,413 PROCEDURES. HASC'S VISION IS TO SERVE THE NEEDS OF AREA RESIDENTS WITHOUT DISCRIMINATION, REGARDLESS OF ABILITY TO PAY.

  • HAMILTON AMBULATORY SURGERY CENTER, INC. (HASC) PROVIDES AMBULATORY SURGICAL SERVICES TO THE CITY OF DALTON, WHITFIELD COUNTY, AND SURROUNDING AREAS OF NORTHWEST GEORGIA. DURING FISCAL YEAR 2024, HASC PERFORMED 3,466 SURGICAL PROCEDURES. HASC'S MISSION IS TO SERVE THE NEEDS OF AREA RESIDENTS WITHOUT DISCRIMINATION AND REGARDLESS OF ABILITY TO PAY. THUS, HASC PROVIDED $211,333 IN CHARITY CARE AT ESTABLISHED RATES FOR PATIENTS UNABLE TO PAY FOR THEIR HEALTH CARE SERVICES DURING THE YEAR. IN ADDITION, CHARGES OF $10,604,720 WERE NOT COLLECTED DUE TO SHORTFALLS FROM MEDICARE AND MEDICAID.

    Expenses $6,407,387 · Revenue $8,869,092

As filed on the 2023 return.

Listed in Part VII

  • Eric Manahan MD

    CHAIRMAN

    Total calculated
    $578,468
    From this org
    $0
    From related orgs
    $545,555
    Other
    $32,913
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $386,838 related
    Bonus
    $0 + $107,764 related
    Other
    $0 + $50,953 related
    Deferred
    $0 + $28,619 related
    Nontaxable benefits
    $0 + $4,294 related
    Filer's total
    $0 + $578,468 related

  • Jeffrey D Myers

    PRESIDENT/CEO/VICE CHAIRMAN

    Total calculated
    $1,673,818
    From this org
    $0
    From related orgs
    $1,554,539
    Other
    $119,279
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $955,417 related
    Bonus
    $0 + $407,381 related
    Other
    $0 + $191,741 related
    Deferred
    $0 + $65,774 related
    Nontaxable benefits
    $0 + $53,505 related
    Filer's total
    $0 + $1,673,818 related

  • Justin D Hare Do

    TRUSTEE

    Total calculated
    $1,150,487
    From this org
    $0
    From related orgs
    $1,116,577
    Other
    $33,910
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $569,852 related
    Bonus
    $0 + $500,560 related
    Other
    $0 + $46,165 related
    Deferred
    $0 + $32,604 related
    Nontaxable benefits
    $0 + $1,306 related
    Filer's total
    $0 + $1,150,487 related

  • Eric F Calfee MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Julie A Soekoro

    TREASURER

    Total calculated
    $811,055
    From this org
    $0
    From related orgs
    $701,558
    Other
    $109,497
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $402,839 related
    Bonus
    $0 + $141,073 related
    Other
    $0 + $157,646 related
    Deferred
    $0 + $28,067 related
    Nontaxable benefits
    $0 + $81,430 related
    Filer's total
    $0 + $811,055 related

  • Sandra D McKenzie

    SECRETARY

    Total calculated
    $1,019,165
    From this org
    $0
    From related orgs
    $962,708
    Other
    $56,457
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $392,340 related
    Bonus
    $0 + $498,290 related
    Other
    $0 + $72,078 related
    Deferred
    $0 + $27,936 related
    Nontaxable benefits
    $0 + $28,521 related
    Filer's total
    $0 + $1,019,165 related

  • Randall F Foster

    ASSISTANT TREASURER

    Total calculated
    $263,880
    From this org
    $0
    From related orgs
    $250,878
    Other
    $13,002
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $193,555 related
    Bonus
    $0 + $24,306 related
    Other
    $0 + $33,017 related
    Deferred
    $0 + $11,979 related
    Nontaxable benefits
    $0 + $1,023 related
    Filer's total
    $0 + $263,880 related

  • Lisa Lovelace

    VICE PRESIDENT

    Total calculated
    $583,708
    From this org
    $0
    From related orgs
    $535,098
    Other
    $48,610
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $289,431 related
    Bonus
    $0 + $128,195 related
    Other
    $0 + $117,472 related
    Deferred
    $0 + $16,500 related
    Nontaxable benefits
    $0 + $32,110 related
    Filer's total
    $0 + $583,708 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4B
PART I, LINE 4B: THE FOLLOWING PERSONS RECEIVED CURRENT YEAR DEFERRED COMPENSATION ACCRUALS FROM NON-QUALIFIED PLANS: - JEFFREY D. MYERS - $49,274 - SANDRA D. MCKENZIE - $11,436 - ERIC MANAHAN, MD - $12,119 - JULIE A. SOEKORO - $11,567 - JUSTIN D. HARE, DO - $16,104 THE FOLLOWING PERSONS RECEIVED CURRENT YEAR DEFERRED COMPENSATION ACCRUALS FROM NON-QUALIFIED SERP PLANS: - JEFFREY D. MYERS - $405,000

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • HAMILTON ORTHOPEDIC SURGERY CENTER

    ORTHOPEDIC SURGERY CENTER · GA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • HAMILTON HEALTH FIRST INC

    C · PREFERRED PROVIDER ORGANIZATION · GA

  • HMC HOLDINGS INC

    C · TITLE HOLDING · GA

Provenance

Return type
form_990
Tax year
2023
Filed
13 August 2025
IRS schema version
2023v6.0
Source object
202522259349301822

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