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Nonprofiteer
← HAMILTON AMBULATORY SURGERY CENTER INC

Form 990 for tax year 2024

Filed by HAMILTON AMBULATORY SURGERY CENTER INC.

Totals

Total revenue
$7,645,037
Total expenses
$7,284,806
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$7,244,692
Investment income
$399,167
Other revenue
$1,178
Total assets, end of year
$9,687,839
Total liabilities, end of year
$2,480,084
Net assets or fund balances, end of year
$7,207,755
Program services expenses (Part IX)
$6,057,725
Management and general expenses
$1,227,081
Fundraising expenses
$0
Program service expenses (Part III)
$6,057,725

Program services were 83.2% 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 $7,244,692 · related or exempt $7,244,692

  • 3 · Investment income

    total $91,480 · excluded $91,480

  • 7a · Gross sales of assets other than inventory

    securities $4,716,890

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

    securities $4,409,203

  • 7c · Gain or loss

    securities $307,687

  • 7d · Net gain or loss

    total $307,687 · excluded $307,687

  • 11a · Other revenue: MISCELLANEOUS

    total $1,178 · excluded $1,178

  • 11e · Other revenue, total

    $1,178

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $1,254,334 · program services $1,254,334

  • 9 · Other employee benefits

    total $303,662 · program services $303,662

  • 10 · Payroll taxes

    total $82,469 · program services $82,469

  • 11a · Fees: management

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

  • 11b · Fees: legal

    total $772 · management and general $772

  • 11f · Fees: investment management

    total $14,262 · management and general $14,262

  • 11g · Fees: other

    total $412,315 · program services $401,268 · management and general $11,047

  • 13 · Office expenses

    total $2,665,363 · program services $2,665,363

  • 16 · Occupancy

    total $1,216,407 · program services $1,216,407

  • 17 · Travel

    total $774 · program services $774

  • 20 · Interest

    total $80,118 · program services $80,118

  • 22 · Depreciation, depletion and amortization

    total $41,338 · program services $41,338

  • 23 · Insurance

    total $7,895 · program services $7,895

  • 24a · Other expenses: MISCELLANEOUS

    total $4,097 · program services $4,097

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $628,037 · end of year $619,484

  • 2 · Savings and temporary cash investments

    beginning of year $164,470 · end of year $71,652

  • 4 · Accounts receivable

    beginning of year $2,736,998 · end of year $2,585,901

  • 8 · Inventories for sale or use

    beginning of year $647,067 · end of year $620,342

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,732 · end of year $19,577

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

    $4,611,699

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

    $3,645,388

  • 10c · Land, buildings and equipment, net

    beginning of year $644,203 · end of year $966,311

  • 11 · Investments: publicly traded securities

    beginning of year $4,060,618 · end of year $4,483,501

  • 12 · Investments: other securities

    beginning of year $280,274 · end of year $296,193

  • 15 · Other assets

    beginning of year $49,756 · end of year $24,878

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,163,141 · end of year $1,325,084

  • 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 $6,901,014 · end of year $7,207,755

Mission and programs · 2024

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, 2025, HASC PERFORMED 3,395 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 2025, HASC PERFORMED 3,395 SURGICAL PROCEDURES. HASC'S MISSION IS TO SERVE THE NEEDS OF AREA RESIDENTS WITHOUT DISCRIMINATION AND REGARDLESS OF ABILITY TO PAY. THUS, HASC PROVIDED $231,465 IN CHARITY CARE AT ESTABLISHED RATES FOR PATIENTS UNABLE TO PAY FOR THEIR HEALTH CARE SERVICES DURING THE YEAR. IN ADDITION, CHARGES OF $11,604,449 WERE NOT COLLECTED DUE TO SHORTFALLS FROM MEDICARE AND MEDICAID.

    Expenses $6,057,725 · Revenue $7,244,692

As filed on the 2024 return.

Listed in Part VII

  • Eric Manahan MD

    CHAIRMAN

    Total calculated
    $639,650
    From this org
    $0
    From related orgs
    $603,991
    Other
    $35,659
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $490,592 related
    Bonus
    $0 + $56,807 related
    Other
    $0 + $56,592 related
    Deferred
    $0 + $32,070 related
    Nontaxable benefits
    $0 + $3,589 related
    Filer's total
    $0 + $639,650 related

  • Jeffrey D Myers

    PRESIDENT/CEO/VICE CHAIRMAN

    Total calculated
    $2,944,136
    From this org
    $0
    From related orgs
    $2,822,417
    Other
    $121,719
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,612,808 related
    Bonus
    $0 + $748,869 related
    Other
    $0 + $460,740 related
    Deferred
    $0 + $80,371 related
    Nontaxable benefits
    $0 + $41,348 related
    Filer's total
    $0 + $2,944,136 related

  • Justin D Hare Do

    TRUSTEE

    Total calculated
    $1,144,387
    From this org
    $0
    From related orgs
    $1,086,399
    Other
    $57,988
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $586,131 related
    Bonus
    $0 + $452,874 related
    Other
    $0 + $47,394 related
    Deferred
    $0 + $57,862 related
    Nontaxable benefits
    $0 + $126 related
    Filer's total
    $0 + $1,144,387 related

  • Eric F Calfee MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Julie A Soekoro

    TREASURER

    Total calculated
    $1,068,317
    From this org
    $0
    From related orgs
    $951,442
    Other
    $116,875
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $534,038 related
    Bonus
    $0 + $230,000 related
    Other
    $0 + $187,404 related
    Deferred
    $0 + $34,589 related
    Nontaxable benefits
    $0 + $82,286 related
    Filer's total
    $0 + $1,068,317 related

  • Sandra D McKenzie

    SECRETARY

    Total calculated
    $1,639,506
    From this org
    $0
    From related orgs
    $1,385,386
    Other
    $254,120
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $883,427 related
    Bonus
    $0 + $428,355 related
    Other
    $0 + $73,604 related
    Deferred
    $0 + $225,479 related
    Nontaxable benefits
    $0 + $28,641 related
    Filer's total
    $0 + $1,639,506 related

  • Randall F Foster

    ASSISTANT TREASURER

    Total calculated
    $409,449
    From this org
    $0
    From related orgs
    $394,556
    Other
    $14,893
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $244,051 related
    Bonus
    $0 + $90,760 related
    Other
    $0 + $59,745 related
    Deferred
    $0 + $13,006 related
    Nontaxable benefits
    $0 + $1,887 related
    Filer's total
    $0 + $409,449 related

  • Lisa Lovelace

    VICE PRESIDENT

    Total calculated
    $1,031,640
    From this org
    $0
    From related orgs
    $973,012
    Other
    $58,628
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $495,469 related
    Bonus
    $0 + $282,938 related
    Other
    $0 + $194,605 related
    Deferred
    $0 + $24,269 related
    Nontaxable benefits
    $0 + $34,359 related
    Filer's total
    $0 + $1,031,640 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 - $63,121 - SANDRA D. MCKENZIE - $208,229 - ERIC MANAHAN, MD - $14,820 - JULIE A. SOEKORO - $17,339 - JUSTIN D. HARE, DO - $40,612 - LISA LOVELACE - $6,576

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
2024
Filed
17 August 2026
IRS schema version
2024v5.5
Source object
202642309349301794

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