Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $53,500

• 1f · All other contributions, gifts and grants

  $458,300

• 2a · Program service revenue: MEMBERSHIP DUES

  total $5,441,760 · related or exempt $5,441,760

• 2b · Program service revenue: DATABASE PROGRAM FEES

  total $1,933,824 · related or exempt $1,933,824

• 2c · Program service revenue: Workshops, Seminars, Convention

  total $655,561 · related or exempt $655,561

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $1,360,377 · excluded $1,360,377

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $1,258,566

• 7c · Gain or loss

  securities $1,258,566 · other assets $0

• 7d · Net gain or loss

  total $1,258,566 · excluded $1,258,566

• 11a · Other revenue: CONSULTING

  total $1,254,696 · related or exempt $572,391 · unrelated business $682,305

• 11b · Other revenue: Captive Operating Income

  total $857,660 · related or exempt $857,660

• 11c · Other revenue: Miscellaneous

  total $10 · excluded $10

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $2,112,366

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $2,778,440

• 7 · Other salaries and wages

  total $2,877,649

• 8 · Pension plan contributions

  total $803,979

• 9 · Other employee benefits

  total $514,316

• 10 · Payroll taxes

  total $291,912

• 11b · Fees: legal

  total $31,599

• 11c · Fees: accounting

  total $49,850

• 11f · Fees: investment management

  total $22,191

• 11g · Fees: other

  total $487,167

• 12 · Advertising and promotion

  total $48,021

• 13 · Office expenses

  total $205,031

• 14 · Information technology

  total $1,166,495

• 16 · Occupancy

  total $247,082

• 17 · Travel

  total $124,411

• 19 · Conferences, conventions and meetings

  total $821,595

• 20 · Interest

  total $78,007

• 22 · Depreciation, depletion and amortization

  total $76,130

• 23 · Insurance

  total $55,020

• 24a · Other expenses: PUBLIC AWARENESS AND ADVOCACY

  total $84,069

• 24b · Other expenses: MEMBERSHIP ACTIVITIES

  total $61,370

• 24c · Other expenses: Sponsor Expense

  total $55,974

• 24d · Other expenses: BAD DEBT EXPENSE

  total $49,652

• 24e · All other expenses

  total $37,457

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $557,665 · end of year $104,856

• 4 · Accounts receivable

  beginning of year $2,080,953 · end of year $1,882,419

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $382,656 · end of year $355,334

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

  $460,718

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

  $444,720

• 10c · Land, buildings and equipment, net

  beginning of year $92,061 · end of year $15,998

• 11 · Investments: publicly traded securities

  beginning of year $11,240,068 · end of year $13,256,177

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $12,296,039 · end of year $14,172,020

• 15 · Other assets

  beginning of year $1,406,675 · end of year $1,288,241

• 17 · Accounts payable and accrued expenses

  beginning of year $3,706,738 · end of year $4,061,733

• 19 · Deferred revenue

  beginning of year $2,114,288 · end of year $1,962,980

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $1,380,001 · end of year $1,888,405

• 27 · Net assets without donor restrictions

  beginning of year $20,855,090 · end of year $23,161,927

The filer's explanations (Part III)

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

Related corporations and trusts

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

• HEALTH CARE INSURANCE RESOURCES

  C Corporation · INSURANCE MARKETING · GA · 100% owned · share of income $5,429,649 · share of assets $6,951,172 · controlled entity

  Directly controlled by GEORGIA HOSPITAL ASSOCIATION INC

• GEORGIA HOSPITAL HEALTH SERVICES

  C Corporation · PROFESSIONAL SERVICES · GA · 100% owned · share of income $781,841 · share of assets $260,278 · controlled entity

  Directly controlled by GEORGIA HOSPITAL ASSOCIATION INC

• GEORGIA HEALTHCARE INSURANCE COMPANY SPC

  C Corporation · INSURANCE · CJ · 100% owned · share of income $1,032,018 · share of assets $8,930,815 · controlled entity

  Directly controlled by GEORGIA HOSPITAL ASSOCIATION INC