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Nonprofiteer
← CHAPTERS HEALTH SYSTEM INC

Form 990 for tax year 2022

Filed by CHAPTERS HEALTH SYSTEM INC.

Totals

Total revenue
$90,984,417
Total expenses
$85,405,170
Contributions and grants received
$139,756
Grants paid
$36,696
Program service revenue
$86,747,674
Investment income
$3,916,987
Other revenue
$180,000
Total assets, end of year
$203,815,049
Total liabilities, end of year
$54,933,842
Net assets or fund balances, end of year
$148,881,207
Program services expenses (Part IX)
$66,981,098
Management and general expenses
$18,424,072
Fundraising expenses
$0
Program service expenses (Part III)
$66,981,098

Program services were 78.4% 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.

  • 1d · Related organizations

    $139,756

  • 2a · Program service revenue: SHARED SERVICES AGREEMENT

    total $54,384,278 · related or exempt $54,384,278

  • 2b · Program service revenue: PHARMACY

    total $6,925,687 · related or exempt $6,925,687

  • 2c · Program service revenue: RENTAL INCOME FROM AFFILIATES

    total $3,724,282 · related or exempt $3,724,282

  • 2d · Program service revenue: MEDICAL STAFFING SERVICES

    total $18,096,241 · related or exempt $18,096,241

  • 2e · Program service revenue: PALLIATIVE CARE

    total $480,589 · related or exempt $480,589

  • 2f · All other program service revenue

    total $3,136,597 · related or exempt $3,136,597 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $3,258,465 · excluded $3,258,465

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $44,001,699 · other assets $3,961,013

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

    securities $43,420,452 · other assets $3,883,738

  • 7c · Gain or loss

    securities $581,247 · other assets $77,275

  • 7d · Net gain or loss

    total $658,522 · excluded $658,522

  • 11a · Other revenue: Other Income

    total $180,000 · excluded $180,000

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $180,000

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $36,696 · program services $36,696

  • 5 · Compensation of officers, directors and key employees

    total $7,113,029 · program services $921,959 · management and general $6,191,070

  • 6 · Compensation of disqualified persons

    total $88,441 · program services $88,441

  • 7 · Other salaries and wages

    total $35,655,826 · program services $35,655,826

  • 9 · Other employee benefits

    total $4,832,419 · program services $4,832,419

  • 10 · Payroll taxes

    total $2,695,646 · program services $2,695,646

  • 11b · Fees: legal

    total $2,073,100 · management and general $2,073,100

  • 11c · Fees: accounting

    total $363,095 · management and general $363,095

  • 11d · Fees: lobbying

    total $188,273 · management and general $188,273

  • 11g · Fees: other

    total $3,766,912 · program services $3,448,835 · management and general $318,077 · fundraising $0

  • 12 · Advertising and promotion

    total $503,251 · program services $503,251

  • 13 · Office expenses

    total $3,736,671 · program services $3,736,671

  • 14 · Information technology

    total $4,984,260 · program services $4,984,260

  • 16 · Occupancy

    total $3,537,748 · program services $3,537,748

  • 17 · Travel

    total $898,808 · program services $898,808

  • 19 · Conferences, conventions and meetings

    total $154,353 · program services $154,353

  • 20 · Interest

    total $945,128 · management and general $945,128

  • 22 · Depreciation, depletion and amortization

    total $6,592,023 · management and general $6,592,023

  • 23 · Insurance

    total $1,753,306 · management and general $1,753,306

  • 24a · Other expenses: Drugs

    total $2,918,591 · program services $2,918,591

  • 24b · Other expenses: MED, OXYGEN, IV & DME

    total $626,360 · program services $626,360

  • 24c · Other expenses: Recruitment

    total $938,862 · program services $938,862

  • 24e · All other expenses

    total $1,002,372 · program services $1,002,372 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $453,922 · end of year $11,630

  • 2 · Savings and temporary cash investments

    beginning of year $22,136,642 · end of year $13,387,971

  • 4 · Accounts receivable

    beginning of year $2,963,187 · end of year $906,648

  • 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

  • 7 · Other notes and loans receivable

    end of year $5,300,000

  • 8 · Inventories for sale or use

    beginning of year $215,444 · end of year $190,094

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,720,434 · end of year $3,836,288

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

    $122,875,489

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

    $70,807,665

  • 10c · Land, buildings and equipment, net

    beginning of year $55,755,567 · end of year $52,067,824

  • 11 · Investments: publicly traded securities

    beginning of year $109,231,847 · end of year $88,110,585

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $19,522,031 · end of year $18,288,480

  • 15 · Other assets

    beginning of year $6,828,279 · end of year $21,715,529

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,590,605 · end of year $9,998,116

  • 19 · Deferred revenue

    beginning of year $816,770 · end of year $904,025

  • 20 · Tax-exempt bond liabilities

    beginning of year $11,455,164 · end of year $10,416,108

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $14,340,000 · end of year $13,679,000

  • 25 · Other liabilities

    beginning of year $4,065,156 · end of year $19,936,593

  • 27 · Net assets without donor restrictions

    beginning of year $177,559,658 · end of year $148,881,207

Mission and programs · 2022

Mission

Chapters Health System, Inc. (CHS), through its subsidiary organizations, provides support and care for people in our community with or affected by advanced illnesses by offering a wide variety of compassionate healthcare choices.

Activities or mission (Part I)

Through its subsidiaries, provides support and care for people in our community with or affected by advanced illnesses by offering a wide variety of compassionate healthcare choices.

  • A. Chapters Health System, Inc. provides hospice care and services to patients and families through its five hospice affiliates - LifePath Hospice, Inc., Good Shepherd Hospice, Inc., Hernando-Pasco Hospice, Inc., Hospice of Okeechobee, Inc., and Cornerstone Hospice and Palliative Care Inc. All five are not-for-profit hospice programs certified by the Federal Medicare Program and provide a wide range of palliative and supportive care services to help terminally ill patients, their families, and their loved ones. In addition, Chapters Health System is the sole member and operates three additional LLC's - Chapters Health Palliative Care, LLC; Chapters Health Pharmacy, LLC, and Chapters Health Staffing, LLC. (continued on Sch O)

    Expenses $66,981,098 · Grants $36,696 · Revenue $86,747,674

As filed on the 2022 return.

Listed in Part VII

  • Andrew Molosky

    PRESIDENT/CEO/Chair (through 9/2022)/Vice Chair (starting 9/2022)

    Total calculated
    $2,237,403
    From this org
    $1,502,847
    From related orgs
    $0
    Other
    $734,556
    Hours/week
    34 + 16 related

    Schedule J breakdown matched by us

    Base
    $717,850
    Bonus
    $250,132
    Other
    $534,866
    Deferred
    $688,375
    Nontaxable benefits
    $46,181
    Filer's total
    $2,237,403

  • Jerry Eugene Fogarty

    Secretary

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Randall Woodruff

    Vice Chair, Interim Treasurer (thru 5/2022), CHAIR (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 5.5 related

  • Wendy Terry

    Treasurer (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • William Becker Jr

    Immediate Past Chair (through 9/2022)

    Total calculated
    $0
    Hours/week
    2

  • Brian Hinton

    BOARD MEMBER (through 5/2022)

    Total calculated
    $0
    Hours/week
    2

  • CLIFFORD RHOADES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Dr Michael Howell

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Dr Stephen Autry

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Dr Tige Buchanan

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Frank Irby

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Heath Nailos

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • James Joiner

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • James Novell

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2

  • Mary Reardon

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Peggy Rodebush

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 1.5 related

  • Philip D Wegman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Phillip Walker

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Robert Adrid

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Scott Gerken

    BOARD MEMBER (starting 5/2022)

    Total calculated
    $0
    Hours/week
    2 + 4 related

  • Valerie Goddard

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • William Haley

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHARLES O LEE

    Chief Admin Officer/Pres of Hospice (starting 9/2022)

    Total calculated
    $844,957
    From this org
    $131,879
    From related orgs
    $591,984
    Other
    $121,094
    Hours/week
    36 + 14 related

    Schedule J breakdown matched by us

    Base
    $128,472 + $395,253 related
    Bonus
    $355 + $193,125 related
    Other
    $3,051 + $3,606 related
    Deferred
    $13,136 + $58,965 related
    Nontaxable benefits
    $8,926 + $40,067 related
    Filer's total
    $153,941 + $691,017 related

  • David J O'Neil

    Enterprise Chief Financial Officer

    Total calculated
    $1,056,101
    From this org
    $779,111
    From related orgs
    $0
    Other
    $276,990
    Hours/week
    34 + 16 related

    Schedule J breakdown matched by us

    Base
    $480,786
    Bonus
    $72,000
    Other
    $226,325
    Deferred
    $228,558
    Nontaxable benefits
    $48,432
    Filer's total
    $1,056,101

  • DEAN FORMAN

    Chief Operating Officer

    Total calculated
    $540,489
    From this org
    $528,476
    From related orgs
    $0
    Other
    $12,013
    Hours/week
    36 + 14 related

    Schedule J breakdown matched by us

    Base
    $397,006
    Bonus
    $58,000
    Other
    $73,470
    Deferred
    $9,150
    Nontaxable benefits
    $2,863
    Filer's total
    $540,489

  • MICHAEL SHAPIRO

    Chief Medical Officer - Hospice (Starting 4/2022)

    Total calculated
    $530,634
    From this org
    $91,910
    From related orgs
    $382,201
    Other
    $56,523
    Hours/week
    36 + 14 related

    Schedule J breakdown matched by us

    Base
    $91,550 + $299,814 related
    Bonus
    $0 + $82,387 related
    Other
    $360
    Deferred
    $1,662 + $6,910 related
    Nontaxable benefits
    $9,296 + $38,656 related
    Filer's total
    $102,868 + $427,767 related

  • Nicole Romence

    Chief People Officer

    Total calculated
    $474,332
    From this org
    $325,861
    From related orgs
    $0
    Other
    $148,471
    Hours/week
    36 + 14 related

    Schedule J breakdown matched by us

    Base
    $305,000
    Bonus
    $10,000
    Other
    $10,861
    Deferred
    $145,995
    Nontaxable benefits
    $2,476
    Filer's total
    $474,332

  • Paola Delp

    Chief Business Development Officer

    Total calculated
    $961,690
    From this org
    $701,038
    From related orgs
    $0
    Other
    $260,652
    Hours/week
    34 + 16 related

    Schedule J breakdown matched by us

    Base
    $397,823
    Bonus
    $98,000
    Other
    $205,215
    Deferred
    $243,991
    Nontaxable benefits
    $16,661
    Filer's total
    $961,689

  • RHONDA G WHITE

    Chief Compliance Officer (4/2022-12/2022), Chief Operating Officer (Starting 12/2022)

    Total calculated
    $585,295
    From this org
    $81,112
    From related orgs
    $387,079
    Other
    $117,104
    Hours/week
    34 + 16 related

    Schedule J breakdown matched by us

    Base
    $78,853 + $256,925 related
    Bonus
    $0 + $126,098 related
    Other
    $2,259 + $4,056 related
    Deferred
    $17,197 + $82,065 related
    Nontaxable benefits
    $3,091 + $14,752 related
    Filer's total
    $101,400 + $483,896 related

  • Ronald S Schonwetter MD

    Chief Medical Officer (through 2/2022)

    Total calculated
    $337,546
    From this org
    $331,114
    From related orgs
    $0
    Other
    $6,432
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $173,658
    Bonus
    $77,000
    Other
    $80,456
    Deferred
    $1,500
    Nontaxable benefits
    $4,932
    Filer's total
    $337,547

  • Sharon P Saucier

    Chief Clinical & Compliance Officer (through 4/2022)

    Total calculated
    $408,125
    From this org
    $392,148
    From related orgs
    $0
    Other
    $15,977
    Hours/week
    38 + 12 related

    Schedule J breakdown matched by us

    Base
    $62,258
    Bonus
    $0
    Other
    $329,889
    Deferred
    $2,039
    Nontaxable benefits
    $13,938
    Filer's total
    $408,124

  • Sheri Strobel Amateau

    Chief Information Officer

    Total calculated
    $455,925
    From this org
    $319,720
    From related orgs
    $0
    Other
    $136,205
    Hours/week
    36 + 14 related

    Schedule J breakdown matched by us

    Base
    $270,844
    Bonus
    $40,000
    Other
    $8,875
    Deferred
    $132,253
    Nontaxable benefits
    $3,952
    Filer's total
    $455,925

  • Tara Friedman

    Chief Medical Officer

    Total calculated
    $174,660
    From this org
    $168,961
    From related orgs
    $0
    Other
    $5,699
    Hours/week
    36 + 14 related

    Schedule J breakdown matched by us

    Base
    $136,396
    Bonus
    $30,000
    Other
    $2,565
    Deferred
    $904
    Nontaxable benefits
    $4,795
    Filer's total
    $174,660

  • TODD WEBB

    CHIEF FINANCIAL OFFICER (starting 4/2022)

    Total calculated
    $565,141
    From this org
    $86,992
    From related orgs
    $365,741
    Other
    $112,408
    Hours/week
    40 + 10 related

    Schedule J breakdown matched by us

    Base
    $84,613 + $245,993 related
    Bonus
    $0 + $115,692 related
    Other
    $2,379 + $4,056 related
    Deferred
    $13,115 + $55,138 related
    Nontaxable benefits
    $8,484 + $35,670 related
    Filer's total
    $108,591 + $456,549 related

  • Valerie Zolman

    Chief Compliance Officer (starting 12/2022)

    Total calculated
    $359,259
    From this org
    $52,711
    From related orgs
    $235,321
    Other
    $71,227
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $52,569 + $163,600 related
    Bonus
    $142 + $71,721 related
    Other
    $0
    Deferred
    $7,050 + $31,474 related
    Nontaxable benefits
    $5,985 + $26,718 related
    Filer's total
    $65,746 + $293,513 related

  • Dr Christina Sara Philip

    Hospice Access Physician

    Total calculated
    $288,680
    From this org
    $269,325
    From related orgs
    $0
    Other
    $19,355
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $258,896
    Bonus
    $9,109
    Other
    $1,320
    Deferred
    $3,477
    Nontaxable benefits
    $15,878
    Filer's total
    $288,680

  • Jason D'Auria

    VP of Operations

    Total calculated
    $252,998
    From this org
    $64,962
    From related orgs
    $161,026
    Other
    $27,010
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $49,940 + $136,026 related
    Bonus
    $15,000 + $25,000 related
    Other
    $23
    Deferred
    $623 + $3,146 related
    Nontaxable benefits
    $3,485 + $19,756 related
    Filer's total
    $69,070 + $183,928 related

  • Marwa El-Menshawi

    Assistant Chief Medical Officer

    Total calculated
    $349,029
    From this org
    $70,711
    From related orgs
    $269,627
    Other
    $8,691
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $70,711 + $210,533 related
    Bonus
    $0 + $59,094 related
    Other
    $0
    Deferred
    $1,583 + $6,765 related
    Nontaxable benefits
    $343
    Filer's total
    $72,638 + $276,392 related

  • STEWART Wayne STEIN MD

    Vice President, Medical Services

    Total calculated
    $426,252
    From this org
    $327,347
    From related orgs
    $0
    Other
    $98,905
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $313,913
    Bonus
    $7,500
    Other
    $5,934
    Deferred
    $80,135
    Nontaxable benefits
    $18,770
    Filer's total
    $426,252

  • Ursula Cutler

    Senior Vice President, Sales and Marketing

    Total calculated
    $257,970
    From this org
    $63,661
    From related orgs
    $167,365
    Other
    $26,944
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $63,661 + $142,365 related
    Bonus
    $0 + $25,000 related
    Other
    $0
    Deferred
    $2,544 + $6,688 related
    Nontaxable benefits
    $4,881 + $12,831 related
    Filer's total
    $71,085 + $186,884 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

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 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)

Schedule J, Part I, Line 1a Health or social club dues or initiation fees
The organization pays for the president/ceo to be a member of the centre club to cultivate prospective donors and for other business purposes. The use of this membership is business related and therefore the related benefit has not been included in the recipient's taxable compensation.
Schedule J, Part I, Line 4a Severance or change-of-control payment
DURING THE YEAR, CHS PAID SEVERANCE TO: SHARON SAUCIER $183,185
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan
CHS HAS A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN WHICH SOME OF THE INTERESTED PERSONS PARTICIPATE. DURING THE YEAR, THE FOLLOWING PAYMENTS WERE MADE BY CHS INTO THE SERP PLANS OF THE PARTICIPANTS: A.Molosky $315,306 D.O'Neil $106,294 P.Delp $104,287 S.Strobel $46,897 N.Romence $47,250

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.

Disregarded entities

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

Related partnerships

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

  • Assurity DCE

    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 · 78% owned · share of income $0 · share of assets $0 · controlled entity

    Directly controlled by CHAPTERS HEALTH SYSTEM INC

  • SECUR INC

    C Corporation · POPULATION HEALTH · FL · controlled entity

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2022
Filed
19 October 2023
IRS schema version
2022v5.0
Source object
202332929349300838

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