Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: PALLIATIVE CARE

  total $743,564 · related or exempt $743,564

• 2f · All other program service revenue

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

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 11d · All other revenue

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

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $614,844 · program services $614,844

• 9 · Other employee benefits

  total $78,817 · program services $78,817

• 10 · Payroll taxes

  total $37,923 · program services $37,923

• 11g · Fees: other

  total $0 · program services $0 · management and general $0 · fundraising $0

• 12 · Advertising and promotion

  total $527 · program services $527

• 13 · Office expenses

  total $1,633 · program services $1,633

• 17 · Travel

  total $6,912 · program services $6,912

• 24a · Other expenses: Other Expenses

  total $2,934 · program services $2,934

• 24e · All other expenses

  total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $0

• 2 · Savings and temporary cash investments

  beginning of year $41,932 · end of year $0

• 4 · Accounts receivable

  beginning of year $508,283 · end of year $40,275

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $998 · end of year $249

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

  $5,243

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

  $2,658

• 10c · Land, buildings and equipment, net

  beginning of year $3,634 · end of year $2,585

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $0 · end of year $0

• 17 · Accounts payable and accrued expenses

  end of year $28,894

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $0 · end of year $7,554

• 27 · Net assets without donor restrictions

  beginning of year $554,847 · end of year $6,661

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

The President & CEO is paid by Chapters Health System, Inc. (a related organization). Chapters Health System uses a compensation committee, independent compensation consultant, compensation survey or study, forms 990 of other organizations, and approval by the board or compensation committee to determine his compensation. The company relies on Chapters Health System to ensure compensation is reasonable.

Schedule J, Part I, Line 4a Severance or change-of-control payment

During the Year, Chapters Health System, Inc. paid severance to: C.Lee $291,429 D.Forman $331,937

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

Chapters Health System, Inc. (a related organization) has a supplemental executive retirement plan (SERP) in which some of the interested persons participate. During the year, the following payments were made by Chapters Health System, Inc. into the SERP plans of the participants: A.Molosky $354,797 P.Delp $94,737 T.Friedman $77,250 D.O'Neil $57,628 R.White $70,067 N.Romence $67,867 S.Strobel $60,036 T. Webb $60,512 V.Zolman $43,270

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• Alexa Home Care LLC

  Companion Care · FL · income $0 · assets $0

  Directly controlled by Cornerstone Health Services Inc

• Cornerstone Primary Care LLC

  Primary Care · FL · income $0 · assets $0

  Directly controlled by Cornerstone Health Services Inc

• Cornerstone Health Services LLC

  Palliative · FL · income $743,564 · assets $43,109

  Directly controlled by Cornerstone Health Services Inc

• Cornerstone Centers for Wellbeing LLC

  Mental Health Services · FL · income $0 · assets $0

  Directly controlled by Cornerstone Health Services Inc

Related partnerships

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

• ADVANCED ILLNESS PARTNERS LLC

  Related · MEDICARE DIRECT CONTRACT MEDICAL SERVICES · DE · 42.86% owned · share of income $14,509 · share of assets $1,296,621 · general or managing partner

  Directly controlled by CAPITAL CARING

• Assurity DCE LLC

  N/A · Medical Services · FL

  Directly controlled by NA

Related corporations and trusts

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

• Chapters Carenu Inc

  C Corporation · Population Health · FL

  Directly controlled by NA

• SECUR Inc

  C Corporation · Licensed Health Plan · FL

  Directly controlled by NA