- Revenue 2024
- $32,014,960
- Expenses 2024
- $31,513,283
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- E90
- Classification
- 1000
- Street
- 1005 BOULDER DR
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
2 other organizations in the IRS Business Master File list the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
HEALTH SCHOLARSHIPS INC
EIN 58-1805305
-
HEALTH SYSTEMS FACILITIES INC
EIN 74-3083594
Mission and programs · 2024
Mission
TO LEASE AND OWN SKILLED CARE, INTERMEDIATE CARE, AND OTHER HEALTHCARE RELATED FACILITIES; CONSISTENT WITH THE POLICIES PREVIOUSLY ADOPTED BY THE BOARD OF DIRECTORS OF COMMUNITY HEALTH SYSTEMS, INC. (CHSI). CHSI IS THE SECTION 509 (A)(3) SUPPORTING ORGANIZATION AND PARENT ENTITY OF THE INTEGRATED HEALTH CARE DELIVERY SYSTEM OF WHICH THE ORGANIZATION IS A MEMBER. THE IHDS PROVIDES SUBSTANTIAL COMMUNITY BENEFIT TO THE COMMUNITIES IT SERVES AND CONTINUES TO ASSESS AND DEVELOP PROGRAMS TO BENEFIT THE COMMUNITY.
Activities or mission (Part I)
THE DEVELOPMENT, CONSTRUCTION, ACQUISITION, OWNERSHIP, LEASING, MANAGEMENT, AND OPERATION OF SKILLED HEALTH CARE FACILITIES.
-
THE DEVELOPMENT, CONSTRUCTION, ACQUISITION, OWNERSHIP, LEASING, MANAGEMENT, AND OPERATION OF SKILLED NURSING AND LONG-TERM CARE FACILITIES.
Expenses $31,513,283 · Revenue $30,633,845
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Ralph WarnockRALPH WARNOCK
DIRECTOR
- Total calculated
- $336,292
- From this org
- $0
- From related orgs
- $297,875
- Other
- $38,417
- Hours/week
- 1 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $297,875 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $11,200 related
- Nontaxable benefits
- not reported + $27,217 related
- Filer's total
- not reported + $336,292 related
-
Kimberly SheffieldKIMBERLY SHEFFIELD
PRESIDENT
- Total calculated
- $321,297
- From this org
- $0
- From related orgs
- $284,324
- Other
- $36,973
- Hours/week
- 4 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $284,324 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $11,200 related
- Nontaxable benefits
- not reported + $25,773 related
- Filer's total
- not reported + $321,297 related
-
Teresa W MoodyTERESA W MOODY
SECRETARY
- Total calculated
- $269,298
- From this org
- $0
- From related orgs
- $233,661
- Other
- $35,637
- Hours/week
- 4 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $233,661 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported + $9,906 related
- Nontaxable benefits
- not reported + $25,731 related
- Filer's total
- not reported + $269,298 related
-
Lynis HowellLYNIS HOWELL
ADMINISTRATO
- Total calculated
- $181,394
- From this org
- $161,598
- From related orgs
- $0
- Other
- $19,796
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $161,598
- Bonus
- not reported
- Other
- not reported
- Deferred
- $6,522
- Nontaxable benefits
- $13,274
- Filer's total
- $181,394
-
Becky BrowningBECKY BROWNING
ADMINISTRATO
- Total calculated
- $174,633
- From this org
- $156,406
- From related orgs
- $0
- Other
- $18,227
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $156,406
- Bonus
- not reported
- Other
- not reported
- Deferred
- $6,262
- Nontaxable benefits
- $11,965
- Filer's total
- $174,633
-
Linda FoskeyLINDA FOSKEY
ADMINISTRATO
- Total calculated
- $169,976
- From this org
- $147,218
- From related orgs
- $0
- Other
- $22,758
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $147,218
- Bonus
- not reported
- Other
- not reported
- Deferred
- $5,948
- Nontaxable benefits
- $16,810
- Filer's total
- $169,976
-
John RoweJOHN ROWE
ADMINISTRATO
- Total calculated
- $156,134
- From this org
- $134,222
- From related orgs
- $0
- Other
- $21,912
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $134,222
- Bonus
- not reported
- Other
- not reported
- Deferred
- $5,716
- Nontaxable benefits
- $16,196
- Filer's total
- $156,134
-
Katherine BrownKATHERINE BROWN
NURSE MANAGE
- Total calculated
- $139,085
- From this org
- $127,536
- From related orgs
- $0
- Other
- $11,549
- Hours/week
- 40
-
Kathryn DennisKATHRYN DENNIS
CHAIRMAN
- Total calculated
- $24,000
- From this org
- $0
- From related orgs
- $24,000
- Other
- $0
- Hours/week
- 1 + 4 related
-
Joseph A WallJOSEPH A WALL
DIRECTOR
- Total calculated
- $24,000
- From this org
- $0
- From related orgs
- $24,000
- Other
- $0
- Hours/week
- 1 + 4 related
-
Paul A CablePAUL A CABLE
DIRECTOR
- Total calculated
- $24,000
- From this org
- $0
- From related orgs
- $24,000
- Other
- $0
- Hours/week
- 0 + 4 related
Schedule J breakdown matched by us
- Base
- not reported + $24,000 related
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- not reported + $24,000 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $32,014,960
- Expenses
- $31,513,283
- Contributions
- $1,338,924
- Grants paid
- $0
-
2023
- Revenue
- $28,834,048
- Expenses
- $27,885,183
- Contributions
- $1,888,728
- Grants paid
- $0
-
2022
- Revenue
- $21,237,699
- Expenses
- $24,269,570
- Contributions
- $137,032
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $23,594,337
- Expenses
- $24,592,753
- Assets (EOY)
- $5,936,950
-
2020 · 990
- Revenue
- $23,612,641
- Expenses
- $23,748,078
- Assets (EOY)
- $6,165,812
-
2019 · 990
- Revenue
- $26,855,399
- Expenses
- $26,567,303
- Assets (EOY)
- $7,043,247
-
2018 · 990
- Revenue
- $27,050,373
- Expenses
- $26,654,980
- Assets (EOY)
- $8,096,316
-
2017 · 990
- Revenue
- $26,926,169
- Expenses
- $26,551,222
- Assets (EOY)
- $8,665,409
-
2017 · 990
- Revenue
- $26,926,169
- Expenses
- $26,551,222
- Assets (EOY)
- $8,665,409
-
2016 · 990
- Revenue
- $25,869,304
- Expenses
- $24,905,726
- Assets (EOY)
- $8,578,537
-
2015 · 990
- Revenue
- $26,000,803
- Expenses
- $24,754,406
- Assets (EOY)
- $9,375,696
-
2014 · 990
- Revenue
- $25,544,881
- Expenses
- $26,985,425
- Assets (EOY)
- $9,283,452
-
2013 · 990
- Revenue
- $27,767,208
- Expenses
- $25,370,920
- Assets (EOY)
- $13,131,670
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$1,604,022
2023 IHDS CONTRIBUTION
-
$902,151
2024 IHDS CONTRIBUTION
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2024 return
-
501C3 · PART VII · GA
-
COMMUNITY HEALTH FOUNDATION INC
501C3 · PART VII · GA
-
501C3 · PART VII · GA
-
COMMUNITY REHABILITATION SERVICES
501C3 · PART VII · GA
-
501C3 · PART VII · GA
-
501C3 · PART VII · GA
-
HEALTH SYSTEMS REAL ESTATE INC
501C3 · PART VII · GA
-
501C3 · PART VII · GA
-
COMMUNITY ANCILLARY SERVICES INC
501C3 · PART VII · GA
-
501C3 · PART VII · GA
Declared as related by
-
On its 2024 return
-
COMMUNITY REHABILITATION SERVICES INC
On its 2024 return
-
HEALTH SYSTEMS REAL ESTATE INC
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2024 return
-
On its 2023 return
-
COMMUNITY ANCILLARY SERVICES INC
On its 2023 return
-
On its 2022 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2024 return
-
CANDLER COUNTY LTC LLC
HEALTH CAR · GA · income $6,955,601 · assets $1,451,397
-
EVANS COUNTY LTC LLC
HEALTH CAR · GA · income $6,536,380 · assets $1,734,792
-
BULLOCH COUNTY LTC LLC
HEALTH CAR · GA · income $4,778,403 · assets $1,953,272
-
CANDLER COUNTY II LTC LLC
HEALTH CAR · GA · income $6,753,784 · assets $1,577,540
-
JOHNSON COUNTY LTC LLC
HEALTH CAR · GA · income $5,525,710 · assets $732,135
Related corporations and trusts on its 2024 return
-
COMMUNITY HEALTH VENTURES INC
RISK MGMT. · GA
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.