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← WEST FLORIDA HEALTH HOME CARE INC

Form 990 for tax year 2023

Filed by WEST FLORIDA HEALTH HOME CARE INC.

Totals

Total revenue
$20,029,058
Total expenses
$25,466,906
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$20,026,596
Investment income
$2,462
Other revenue
$0
Total assets, end of year
$7,008,038
Total liabilities, end of year
$5,154,212
Net assets or fund balances, end of year
$1,853,826
Program services expenses (Part IX)
$24,158,617
Management and general expenses
$1,308,289
Fundraising expenses
$0
Program service expenses (Part III)
$24,158,617

Program services were 94.9% 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 Revenue

    total $20,026,596 · related or exempt $20,026,596

  • 3 · Investment income

    total $2,462 · excluded $2,462

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $348,762 · management and general $348,762

  • 7 · Other salaries and wages

    total $14,128,827 · program services $14,128,827

  • 8 · Pension plan contributions

    total $620,731 · program services $618,431 · management and general $2,300

  • 9 · Other employee benefits

    total $3,371,928 · program services $3,359,304 · management and general $12,624

  • 10 · Payroll taxes

    total $1,133,775 · program services $1,129,573 · management and general $4,202

  • 11g · Fees: other

    total $1,787,091 · program services $1,201,990 · management and general $585,101

  • 12 · Advertising and promotion

    total $2,594 · management and general $2,594

  • 13 · Office expenses

    total $1,031,333 · program services $888,599 · management and general $142,734

  • 14 · Information technology

    total $829,239 · program services $755,211 · management and general $74,028

  • 16 · Occupancy

    total $424,608 · program services $424,608

  • 17 · Travel

    total $844,347 · program services $708,914 · management and general $135,433

  • 19 · Conferences, conventions and meetings

    total $900 · management and general $900

  • 20 · Interest

    total $251,061 · program services $251,061

  • 22 · Depreciation, depletion and amortization

    total $374,919 · program services $374,919

  • 23 · Insurance

    total $69,684 · program services $69,684

  • 24a · Other expenses: Medical Supplies

    total $162,237 · program services $162,237

  • 24b · Other expenses: Repairs & Maintenance

    total $56,724 · program services $56,724

  • 24e · All other expenses

    total $28,146 · program services $28,535 · management and general -$389

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $500

  • 4 · Accounts receivable

    beginning of year $4,962,233 · end of year $2,640,705

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,176 · end of year $685,919

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

    $36,000

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

    $6,839

  • 10c · Land, buildings and equipment, net

    beginning of year $33,105 · end of year $29,161

  • 14 · Intangible assets

    beginning of year $2,589,720 · end of year $2,219,760

  • 15 · Other assets

    beginning of year $2,106,621 · end of year $1,432,493

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,736,029 · end of year $1,617,733

  • 19 · Deferred revenue

    beginning of year $255,362 · end of year $358,587

  • 25 · Other liabilities

    beginning of year $6,704,977 · end of year $3,177,892

  • 27 · Net assets without donor restrictions

    beginning of year $1,004,987 · end of year $1,853,826

Mission and programs · 2023

Mission

Adventist Health System Sunbelt Healthcare Corporation and all its subsidiary organizations were established by the Seventh-Day Adventist Church to bring a ministry of healing and health to the communities served. Our mission is to extend the healing ministry of Christ.The hospital and healthcare system whose parent is Adventist Health System Sunbelt Healthcare Corporation is known as AdventHealth. AdventHealth seeks to be widely respected as a consumer-focused organization that engages individuals in their health by delivering wholistic, best practice care across a connected, comprehensive continuum of services. With Christ as our example, AdventHealth cares for and nurtures people: our employees, our communities, our healthcare professionals, and those who trust us for care and healing.

Activities or mission (Part I)

Owns and operates home health care agencies.

  • The filing organization owns and operates licensed home health agencies in the region of West Florida.

    Expenses $24,158,617 · Revenue $20,029,058

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • OttatiDavid

    Director/Pres/Chairman

    Total calculated
    $2,195,971
    From this org
    $0
    From related orgs
    $1,981,848
    Other
    $214,123
    Hours/week
    0.4 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,046,990 related
    Bonus
    $0 + $355,278 related
    Other
    $0 + $579,580 related
    Deferred
    $0 + $173,177 related
    Nontaxable benefits
    $0 + $40,946 related
    Filer's total
    $0 + $2,195,971 related

  • BerghermBruce

    Director

    Total calculated
    $1,701,501
    From this org
    $0
    From related orgs
    $1,664,566
    Other
    $36,935
    Hours/week
    0.1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $692,913 related
    Bonus
    $0 + $223,637 related
    Other
    $0 + $748,016 related
    Deferred
    $0 + $17,727 related
    Nontaxable benefits
    $0 + $19,208 related
    Filer's total
    $0 + $1,701,501 related

  • WanderslebenJennifer

    Trustee

    Total calculated
    $1,381,811
    From this org
    $0
    From related orgs
    $1,220,343
    Other
    $161,468
    Hours/week
    0.4 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $680,694 related
    Bonus
    $0 + $216,920 related
    Other
    $0 + $322,729 related
    Deferred
    $0 + $121,227 related
    Nontaxable benefits
    $0 + $40,241 related
    Filer's total
    $0 + $1,381,811 related

  • DidenkoVadym

    Director/Treasurer

    Total calculated
    $1,082,929
    From this org
    $0
    From related orgs
    $930,780
    Other
    $152,149
    Hours/week
    0.4 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $627,726 related
    Bonus
    $0 + $177,428 related
    Other
    $0 + $125,626 related
    Deferred
    $0 + $117,466 related
    Nontaxable benefits
    $0 + $34,683 related
    Filer's total
    $0 + $1,082,929 related

  • JohannessenJohn

    CEO/Sec (End 04/23)

    Total calculated
    $865,323
    From this org
    $0
    From related orgs
    $827,752
    Other
    $37,571
    Hours/week
    6 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $151,743 related
    Bonus
    $0 + $161,097 related
    Other
    $0 + $514,912 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $37,571 related
    Filer's total
    $0 + $865,323 related

  • McGuinnessRobin

    Director

    Total calculated
    $724,095
    From this org
    $0
    From related orgs
    $651,137
    Other
    $72,958
    Hours/week
    0.4 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $420,334 related
    Bonus
    $0 + $118,892 related
    Other
    $0 + $111,911 related
    Deferred
    $0 + $52,695 related
    Nontaxable benefits
    $0 + $20,263 related
    Filer's total
    $0 + $724,095 related

  • PresswoodClay

    Director/CFO

    Total calculated
    $518,958
    From this org
    $0
    From related orgs
    $424,406
    Other
    $94,552
    Hours/week
    6 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $306,046 related
    Bonus
    $0 + $74,470 related
    Other
    $0 + $43,890 related
    Deferred
    $0 + $63,674 related
    Nontaxable benefits
    $0 + $30,878 related
    Filer's total
    $0 + $518,958 related

  • FicksJason

    WFD VP Home Health (End 9/23)

    Total calculated
    $348,763
    From this org
    $0
    From related orgs
    $314,392
    Other
    $34,371
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $0 + $184,597 related
    Bonus
    $0 + $52,221 related
    Other
    $0 + $77,574 related
    Deferred
    $0 + $5,011 related
    Nontaxable benefits
    $0 + $29,360 related
    Filer's total
    $0 + $348,763 related

  • WarrenDebra

    WH-Dir-Regional Clinical/Admin

    Total calculated
    $208,806
    From this org
    $181,461
    From related orgs
    $0
    Other
    $27,345
    Hours/week
    41.5

    Schedule J breakdown matched by us

    Base
    $158,380
    Bonus
    $15,032
    Other
    $8,049
    Deferred
    $8,577
    Nontaxable benefits
    $18,768
    Filer's total
    $208,806

  • HanniganMark

    WH-HH OT Care Manager

    Total calculated
    $171,225
    From this org
    $135,797
    From related orgs
    $0
    Other
    $35,428
    Hours/week
    41.5

    Schedule J breakdown matched by us

    Base
    $95,695
    Bonus
    $39,044
    Other
    $1,058
    Deferred
    $6,659
    Nontaxable benefits
    $28,769
    Filer's total
    $171,225

  • BraunPhilip

    WH-PHCM- PT Care Manager

    Total calculated
    $164,931
    From this org
    $130,318
    From related orgs
    $0
    Other
    $34,613
    Hours/week
    41.5

    Schedule J breakdown matched by us

    Base
    $100,270
    Bonus
    $28,759
    Other
    $1,289
    Deferred
    $6,383
    Nontaxable benefits
    $28,230
    Filer's total
    $164,931

  • Yangco SmithLia Anne

    WH-HH PT Visiting

    Total calculated
    $153,436
    From this org
    $146,613
    From related orgs
    $0
    Other
    $6,823
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,800
    Bonus
    $0
    Other
    $813
    Deferred
    $6,707
    Nontaxable benefits
    $116
    Filer's total
    $153,436

  • MobleyLatorya

    WH-HH RN Visiting

    Total calculated
    $148,615
    From this org
    $139,335
    From related orgs
    $0
    Other
    $9,280
    Hours/week
    40.8

  • SurberRandy

    Former Officer

    Total calculated
    $138,200
    From this org
    $0
    From related orgs
    $132,296
    Other
    $5,904
    Hours/week
    0 + 15 related

    Schedule J breakdown matched by us

    Base
    $0 + $123,598 related
    Bonus
    $0
    Other
    $0 + $8,698 related
    Deferred
    $0 + $5,904 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $138,200 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

  • 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)

Part I, Line 3
The individual who serves as the CEO of the filing organization is appointed and compensated by Adventist Health System Sunbelt Healthcare Corporation (AHSSHC). Compensation and benefits provided to this individual are determined pursuant to policies, procedures, and processes of AHSSHC that are designed to ensure compliance with the intermediate sanctions laws as set forth in IRC Section 4958. AHSSHC has taken steps to ensure that processes are in place to satisfy the rebuttable presumption of reasonableness standard as set forth in Treasury Regulation Section 53.4958-6 with respect to its active executive-level positions. The AHSSHC Board Compensation Committee (the Committee) serves as the governing body for all executive compensation matters. The Committee is composed of certain members of the Board of Directors (the Board) of AHSSHC. Voting members of the Committee include only individuals who serve on the Board as independent representatives, who hold no employment positions with AHSSHC and who do not have relationships with any of the individuals whose compensation is under their review that impacts their best independent judgment as fiduciaries of AHSSHC. The Committee's role is to review and approve all components of the executive compensation plan of AHSSHC. As an independent governing body with respect to executive compensation, it should be noted that the Committee will often confer in executive sessions on matters of compensation policy and policy changes. In such executive sessions, no members of management of AHSSHC are present, other than the Chief People Officer, who remains at the request of the Chairman/committee to provide assistance/information as needed. The Committee is advised by an independent third-party compensation advisor. This advisor prepares all the benchmark studies for the Committee. Compensation levels are benchmarked with a national peer group of other not-for-profit healthcare systems and hospitals of similar size and complexity to AdventHealth and each of its affiliated entities. The following principles guide the establishment of individual executive compensation: - The salary of the President/CEO of AdventHealth will not exceed the 50th percentile of comparable salaries paid by similarly situated organizations; and - Other executive salaries shall be established using market medians. The compensation philosophy, policies, and practices of AHSSHC are consistent with the organization's faith-based mission and conform to applicable laws, regulations, and business practices. As a faith-based organization sponsored by the Seventh-day Adventist Church (the Church), AHSSHC's philosophy and principles with respect to its executive compensation practices reflect the conservative approach of the Church's mission of service and were developed in counsel with the Church's leadership.
Part I, Lines 4a-b
During the year ending December 31, 2023, Jason Ficks and John Johannessen received severance payments in the amount of $58,724 and $347,496. Pursuant to the AHSSHC Corporate Executive Policy governing executive severance, severance agreements for executives operating at the Vice President level and above are entered into upon eligibility to facilitate the transition to subsequent employment following an involuntary separation from employment with AdventHealth. Executives on the filing organization's management team that hold the position of Vice-President or above are compensated by and on the payroll of Adventist Health System Sunbelt Healthcare Corporation (AHSSHC), the parent organization of the healthcare system known as AdventHealth. In recognition of the contribution that each executive makes to the success of AdventHealth, AdventHealth provides supplemental executive retirement benefit plans to eligible executives. As the supplemental executive retirement benefit plans were updated in 2020 and certain individuals still participate as grand-fathered participants in certain plans, the narrative below discusses all plans in which there were any participants in 2023. The SERP III plan effectively replaces the prior SERP II plan, the Executive Flex Benefit Program Plan, and the Senior Executive Death Benefit Plan for qualified executives except for certain grandfathered executive employees. SERP III Plan: The SERP III plan provides eligible executives a percentage of their base pay, which is credited to a deferred compensation account. The plan also provides for compensation deferral and selection of life insurance coverage and long-term care insurance. To be eligible to participate in the SERP III plan, executives must be on the AHSSHC corporate payroll and be either a CEO of an AdventHealth entity, an AHSSHC Vice President (VP) or VP of an AdventHealth entity with a base salary of at least $330,000 in 2023 (adjusted annually by the same percentage as IRC Section 401(a)(17) limit increases), or other leader specifically approved by the AdventHealth President. Eligible executives do not include grandfathered executives, meaning those executives who would satisfy all the eligibility requirements of the SERP II plan prior to Dec 31, 2027, had the plan not been amended and restated as of Jan. 1, 2020. Contribution credits will be established and maintained by class year accounts for each participant using tiered contribution credit percentages of annual base compensation. Contribution credit percentages range between 15% and 19% of base compensation. Contribution credits will be made each quarter in 25% increments with reductions in contributions if the executive is also a grandfathered FLEX participant (see below). SERP III provides for a class year vesting and payment schedule (7 years for each class year) with respect to amounts accumulated in the executive's deferred compensation account. Upon attainment of a normal retirement age (age 62), or upon certain other circumstances as defined in the SERP III plan document, all deferred amounts are paid immediately to the participant. For any executives working beyond the normal retirement age, future employer contributions will be made quarterly from SERP III directly to the participant as a taxable cash bonus. SERP II Plan: The SERP II plan is a defined benefit, non-tax-qualified deferred compensation plan for certain executives who have provided lengthy service to AdventHealth and/or to other Seventh-day Adventist Church hospitals or health care institutions. Under the provisions of the SERP II plan, benefits are provided to qualifying executive participants on a pro-rata schedule beginning with 20 years of service as an employee of AdventHealth and/or another hospital or health care institution controlled by the Seventh-day Adventist Church and who satisfy certain other qualifying criteria. Eligible employees are restricted to those executives who, as of January 1, 2020, satisfied, or if employment continues, will satisfy the eligibility requirements of SERP II prior to December 31, 2027. This supplemental executive retirement plan (SERP II) was designed to provide eligible executives with the economic equivalent of an annual income beginning at normal retirement age equal to 60% of the average of the participant's three, five or seven highest years of base salary from AdventHealth active employment inclusive of income from all other Seventh-day Adventist Church healthcare employer-financed retirement income sources and investment income earned on those contributions through social security normal retirement age as defined in the plan. The number of years included in highest average compensation is determined by the individual's year of entry to SERP II and by the individual's year of entry to the AdventHealth Executive FLEX Benefit Program. FLEX Plan: The Flex Plan was originally designed to provide eligible executives an opportunity to select from among a variety of supplemental benefits, including a split dollar life insurance policy and long-term care insurance, to individually tailor a benefits program appropriate to each executive's needs. In 2020, the Flex Plan was amended to exclude employed executives who are hired or promoted after a certain date from being eligible to participate in the Flex Plan except for certain insurance coverage features of the plan. The Flex Plan provides eligible participants a pre-determined benefits allowance credit that is equal to a percentage of the executive's base pay from which the cost of mandatory and elective employee benefits is deducted. The benefits allowance credit percentage for any plan year shall not be greater than the maximum dollar amount or the percentage of compensation as determined by the AdventHealth Benefits Administration Committee. For grandfathered eligible employees, the annual pre-determined Flex allowance is contributed and any funds that remain after the cost of mandatory and elective benefits are subtracted are, at the employee's option, contributed to either an IRC 457(f) deferred compensation account or to an IRC 457(b) eligible deferred compensation plan. Upon attainment of age 65, all previous 457(f) deferred amounts are paid immediately to the participant and any future employer contributions are made quarterly from the Plan directly to the participant. The Plan provides for a class year vesting schedule (2 years for each class year) with respect to amounts accumulated in the executive's 457(f) deferred compensation account. Distributions could also be made from the executive's 457(f) deferred compensation account upon attainment of age 65 or upon an involuntary separation. The account will be forfeited by the executive upon a voluntary separation. With respect to grandfathered participants, the Flex Plan documents define eligible employees to include the Chief Executive Officers of AdventHealth entities and Vice Presidents of all AdventHealth entities whose base salary was at least equal to the Internal Revenue Code Section 401(a)(17) compensation limit each year. Flex Plan Flex Plan SERP II SERP III SERP III Contr. Distr.* Contr./Distr. Contr. Distr.* Ottati, David $155,450 $142,998 $ 399,489 $ 0 $ 0 Bergherm, Bruce $126,372 $103,872 $ 541,847 $ 0 $ 0 Wandersleben, Jennifer $115,299 $ 82,132 $ 0 $ 10,702 $ 0 Didenko, Vadym $ 99,739 $ 90,599 $ 0 $ 0 $ 0 McGuinness, Robin $ 57,468 $ 36,267 $ 0 $ 6,645 $ 6,645 Presswood, Clay $ 15,884 $ 21,331 $ 0 $ 30,064 $ 0 Johannessen, John $ 8,955 $ 91,569 $ 0 $ 14,249 $ 43,646 * Including Investment Earnings

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.

Related corporations and trusts

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

Provenance

Return type
form_990
Tax year
2023
Filed
15 January 2025
IRS schema version
2023v6.0
Source object
202520159349301697

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