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Nonprofiteer
← HOSPICE OF HEALTH FIRST INC

Form 990 for tax year 2023

Filed by HOSPICE OF HEALTH FIRST INC.

Totals

Total revenue
$21,134,035
Total expenses
$19,347,611
Contributions and grants received
$45,942
Grants paid
$0
Program service revenue
$20,567,118
Investment income
$517,281
Other revenue
$3,694
Total assets, end of year
$33,517,408
Total liabilities, end of year
$5,258,496
Net assets or fund balances, end of year
$28,258,912
Program services expenses (Part IX)
$17,458,147
Management and general expenses
$1,889,464
Fundraising expenses
$0
Program service expenses (Part III)
$17,458,147

Program services were 90.2% 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

    $45,942

  • 2a · Program service revenue: PATIENT SERVICE REVENU

    total $20,320,500 · related or exempt $20,320,500

  • 2b · Program service revenue: RELATED COMPANY RENT

    total $246,618 · related or exempt $246,618

  • 3 · Investment income

    total $517,281 · excluded $517,281

  • 11a · Other revenue: CORPORATE ALLOCATIONS

    total $3,694 · excluded $3,694

  • 11e · Other revenue, total

    $3,694

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $141,891 · management and general $141,891

  • 7 · Other salaries and wages

    total $10,395,002 · program services $9,390,980 · management and general $1,004,022

  • 8 · Pension plan contributions

    total $232,642 · program services $210,172 · management and general $22,470

  • 9 · Other employee benefits

    total $2,502,396 · program services $2,260,697 · management and general $241,699

  • 10 · Payroll taxes

    total $842,851 · program services $761,443 · management and general $81,408

  • 11c · Fees: accounting

    total $5,377 · management and general $5,377

  • 11g · Fees: other

    total $1,284,282 · program services $1,164,945 · management and general $119,337

  • 12 · Advertising and promotion

    total $40,276 · program services $36,386 · management and general $3,890

  • 13 · Office expenses

    total $788,887 · program services $712,691 · management and general $76,196

  • 14 · Information technology

    total $452,630 · program services $436,306 · management and general $16,324

  • 16 · Occupancy

    total $483,486 · program services $436,788 · management and general $46,698

  • 17 · Travel

    total $304,347 · program services $274,951 · management and general $29,396

  • 19 · Conferences, conventions and meetings

    total $1,075 · program services $971 · management and general $104

  • 22 · Depreciation, depletion and amortization

    total $403,501 · program services $382,317 · management and general $21,184

  • 23 · Insurance

    total $27,995 · management and general $27,995

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $1,057,903 · program services $1,057,903

  • 24b · Other expenses: MAINTENANCE & REPAIRS

    total $76,556 · program services $69,162 · management and general $7,394

  • 24c · Other expenses: TAXES & LICENSES

    total $13,566 · management and general $13,566

  • 24e · All other expenses

    total $292,948 · program services $262,435 · management and general $30,513

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $16,863,424 · end of year $16,390,698

  • 4 · Accounts receivable

    beginning of year $2,072,042 · end of year $2,126,118

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,858 · end of year $7,671

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

    $6,962,451

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

    $3,992,559

  • 10c · Land, buildings and equipment, net

    beginning of year $3,086,764 · end of year $2,969,892

  • 13 · Investments: program-related

    beginning of year $11,129,532 · end of year $11,646,813

  • 15 · Other assets

    beginning of year $584,524 · end of year $376,216

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,243,073 · end of year $1,191,696

  • 25 · Other liabilities

    beginning of year $4,224,822 · end of year $4,066,800

  • 27 · Net assets without donor restrictions

    beginning of year $28,276,249 · end of year $28,258,912

Mission and programs · 2023

Mission

WE EXIST TO IMPROVE THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE.

  • HOSPICE OF HEALTH FIRST, INC. (HHF) PROVIDES COMFORT CARE TO THE TERMINALLY ILL AND THEIR FAMILIES WITH A COMPREHENSIVE ARRAY OF SERVICES, FOCUSING ON PAIN CONTROL AND SYMPTOM MANAGEMENT ACROSS THE HEALTHCARE CONTINUUM (HOSPITAL, HOME, NURSING HOME, AND ASSISTED LIVING FACILITIES), AS WELL AS EDUCATIONAL AND BEREAVEMENT PROGRAMS TO ENHANCE THE COPING ABILITIES OF FAMILIES. HHF INCLUDES A FIELD PROGRAM, THE WILLIAM CHILDS HOSPICE HOUSE, THE CAPE CANAVERAL HOSPITAL INPATIENT UNIT, AND ROBUST BEREAVEMENT SERVICES.IN FISCAL YEAR 2024, HHF PROVIDED 97,973 DAYS OF CARE, SERVING A TOTAL OF 4,930 INDIVIDUALS (PATIENTS AND THEIR FAMILIES). THE ADMISSION TEAM PROCESSED 2,753 REFERRALS AND ADMITTED 1,699 PATIENTS. FOR THE FIRST YEAR SINCE THE PANDEMIC, VOLUNTEER SERVICES RETURNED TO FULL SWING. NOT ONLY DID HOSPICE OF HEALTH FIRST ONBOARD MANY NEW VOLUNTEERS, BUT COMBINED, THE VOLUNTEERS GAVE MORE THAN 9,590 HOURS OF THEIR TIME TO ASSIST HOSPICE PATIENTS, FAMILIES, AND STAFF DURING FY24. MAJOR PROGRAM ACCOMPLISHMENTS INCLUDE:1. HHF BECAME THE FIRST AND ONLY HOSPICE AGENCY IN THE STATE OF FLORIDA TO ACHIEVE A 5-STAR RATING FROM THE CENTERS FOR MEDICARE & MEDICAID SERVICES (CMS). IN AUGUST OF 2021, CMS ANNOUNCED THAT ALL HOSPICE AGENCIES WOULD BEGIN RECEIVING A STAR RATING SYSTEM BASED ON THEIR CAHPS SURVEY RESULTS, AND EVER SINCE THEN, THE QUALITY AND CLINICAL TEAMS AT HEALTH FIRST WERE LASER-FOCUSED ON THAT GOAL. THEY ACHIEVED THIS PRESTIGIOUS RANKING BY PUTTING MEASURES IN PLACE OVER SEVERAL YEARS, ENSURING FAMILIES UNDERSTOOD HOW TO CARE FOR THEIR LOVED ONES AND MAKING SURE THEY WERE VISITED FREQUENTLY DURING THEIR LAST DAYS OF LIFE, WHEN THE BURDEN OF TAKING CARE OF A FAMILY MEMBER ON HOSPICE CARE IS THE MOST STRESSFUL AND EMOTIONAL.2. THE BRIGHT STAR CENTER FOR GRIEVING CHILDREN AND FAMILIES EXPANDED THEIR OFFERINGS TO THE COMMUNITY DURING FY24. PART OF THE COMPREHENSIVE GRIEF AND BEREAVEMENT SERVICES OFFERED AT HHF, BRIGHT STAR IS A PEER-TO-PEER PROGRAM DESIGNED TO HELP CHILDREN PROCESS THE LOSS OF A LOVED ONE ALONGSIDE OTHER CHILDREN GOING THROUGH SIMILAR SITUATIONS. THIS TEAM WENT OUTSIDE OF THE BOX AND IMPLEMENTED SEVERAL NEW PROGRAMS, SUCH AS WEEK-LONG SUMMER CAMP, POTLUCK GET-TOGETHERS OVER THE HOLIDAYS, AND HOSTING A "FACES OF GRIEF" PICASSO-THEMED ART NIGHT FOR THE WHOLE FAMILY.

    Expenses $17,458,147 · Revenue $20,567,118

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

Listed in Part VII

  • FRANK S LETHERBY

    SR. VP COMM HS / PRESID. BEG 12/12/23 END 8/8/24

    Total calculated
    $794,306
    From this org
    $0
    From related orgs
    $764,659
    Other
    $29,647
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $689,396 related
    Bonus
    $0 + $65,269 related
    Other
    $0 + $9,994 related
    Deferred
    $0 + $9,000 related
    Nontaxable benefits
    $0 + $20,647 related
    Filer's total
    $0 + $794,306 related

  • MATTHEW F GERRELL

    PRESIDENT/SR VP OF STRATEG END 12/12/2023

    Total calculated
    $779,177
    From this org
    $0
    From related orgs
    $747,521
    Other
    $31,656
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $582,403 related
    Bonus
    $0 + $55,049 related
    Other
    $0 + $110,069 related
    Deferred
    $0 + $8,672 related
    Nontaxable benefits
    $0 + $22,984 related
    Filer's total
    $0 + $779,177 related

  • TAYLOR K SMITH

    INTERIM CEO HFI/TRUSTEE END 8/5/2024

    Total calculated
    $516,274
    From this org
    $0
    From related orgs
    $516,274
    Other
    $0
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $516,274 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $516,274 related

  • GERMAINE M BLAINE MD

    ASSOC MED DIR. HOSP PHYSIC END 12/12/2023

    Total calculated
    $353,413
    From this org
    $0
    From related orgs
    $325,366
    Other
    $28,047
    Hours/week
    19 + 21 related

    Schedule J breakdown matched by us

    Base
    $0 + $311,332 related
    Bonus
    $0 + $6,510 related
    Other
    $0 + $7,524 related
    Deferred
    $0 + $9,000 related
    Nontaxable benefits
    $0 + $19,047 related
    Filer's total
    $0 + $353,413 related

  • REV DERLY FOERSTE

    MANAGER PASTORAL CARE

    Total calculated
    $140,897
    From this org
    $0
    From related orgs
    $118,651
    Other
    $22,246
    Hours/week
    40

  • DANA PACKARD

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • MICHELLE ROBINSON

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • ROBIN M PETERSEN ESQ

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    1

  • RUDY RUIZ MD

    TRUSTEE BEG. 12/12/2023

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL C BROWNLIE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MADELINE CHILDS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • SUSAN T STRAHLE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM STRUTH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • LEONOR ZIES MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ROBERT LAPE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BRETT A ESROCK

    EXEC VP CFO/COO END 07/15/2024

    Total calculated
    $1,008,497
    From this org
    $0
    From related orgs
    $980,450
    Other
    $28,047
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $887,244 related
    Bonus
    $0 + $84,169 related
    Other
    $0 + $9,037 related
    Deferred
    $0 + $9,000 related
    Nontaxable benefits
    $0 + $19,047 related
    Filer's total
    $0 + $1,008,497 related

  • NICHOLAS W ROMANELLO ESQ

    ASSISTANT SECRETARY

    Total calculated
    $848,197
    From this org
    $0
    From related orgs
    $817,230
    Other
    $30,967
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $606,524 related
    Bonus
    $0 + $57,551 related
    Other
    $0 + $153,155 related
    Deferred
    $0 + $9,000 related
    Nontaxable benefits
    $0 + $21,967 related
    Filer's total
    $0 + $848,197 related

  • TERRY L FORDE

    PRESIDENT/CEO BEG. 8/5/2024

    Total calculated
    $0
    Hours/week
    1 + 39 related

  • KRISTEN M PULIO

    EXEC VP CFO BEG. 9/23/2024

    Total calculated
    $0
    Hours/week
    1 + 39 related

  • PAULA L LUDWIG

    DIRECTOR PCS HOSPICE

    Total calculated
    $168,773
    From this org
    $0
    From related orgs
    $142,672
    Other
    $26,101
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0 + $136,905 related
    Bonus
    $0 + $3,297 related
    Other
    $0 + $2,470 related
    Deferred
    $0 + $4,331 related
    Nontaxable benefits
    $0 + $21,770 related
    Filer's total
    $0 + $168,773 related

  • PAULA M KNAPP

    NURSE MANAGER

    Total calculated
    $128,318
    From this org
    $0
    From related orgs
    $108,813
    Other
    $19,505
    Hours/week
    40

  • LAURA L LORD

    HOSPICE RN

    Total calculated
    $126,801
    From this org
    $0
    From related orgs
    $120,111
    Other
    $6,690
    Hours/week
    40

  • ELIZABETH TAYLOR

    HOSPICE RN

    Total calculated
    $126,311
    From this org
    $0
    From related orgs
    $116,922
    Other
    $9,389
    Hours/week
    40

  • TINA M ORAM

    HOSPICE HOUSE ASSIST. NURSE MGR.

    Total calculated
    $126,242
    From this org
    $0
    From related orgs
    $106,293
    Other
    $19,949
    Hours/week
    40

  • STEVEN P JOHNSON

    FORMER PRESIDENT/CEO HFI

    Total calculated
    $1,724,795
    From this org
    $0
    From related orgs
    $1,703,863
    Other
    $20,932
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $401,576 related
    Bonus
    $0
    Other
    $0 + $1,302,287 related
    Deferred
    $0 + $4,874 related
    Nontaxable benefits
    $0 + $16,058 related
    Filer's total
    $0 + $1,724,795 related

  • DREW A RECTOR

    FORMER PRES/EVP CSO

    Total calculated
    $1,223,538
    From this org
    $0
    From related orgs
    $1,195,781
    Other
    $27,757
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $309,307 related
    Bonus
    $0
    Other
    $0 + $886,474 related
    Deferred
    $0 + $3,845 related
    Nontaxable benefits
    $0 + $23,912 related
    Filer's total
    $0 + $1,223,538 related

  • MICHAEL A SCIALDONE

    FORMER EVP/CFO HFI

    Total calculated
    $819,729
    From this org
    $0
    From related orgs
    $799,466
    Other
    $20,263
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $52,705 related
    Bonus
    $0
    Other
    $0 + $746,761 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $20,263 related
    Filer's total
    $0 + $819,729 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
COMPENSATION IS PAID BY HEALTH FIRST SHARED SERVICES, INC. EIN: 59-3336894 AND REIMBURSED BY HOSPICE OF HEALTH FIRST, INC. SALARY AND BENEFIT EXPENSES DISCLOSED IN PART IX ARE ALLOCATED TO THIS ENTITY. THE FILING ORGANIZATION RELIED ON HEALTH FIRST SHARED SERVICES, INC. FOR ESTABLISHING THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. SEE CORE 990, PART VI, SECTION B, LINE 15 ON SCHEDULE O FOR FURTHER INFORMATION REGARDING THE PROCESS UTILIZED.
PART I, LINES 4A-B
PART I, LINE 4A: THE FOLLOWING SEVERANCE PAYMENTS ARE INCLUDED IN TAXABLE COMPENSATION REPORTED ON 2023 FORM W-2: STEVEN P. JOHNSON $1,289,669 DREW A. RECTOR $556,521 MICHAEL A. SCIALDONE $745,064 PART I, LINE 4B: THE FOLLOWING INDIVIDUALS PARTICIPATE IN CAP-EX (A SPLIT DOLLAR LIFE INSURANCE AGREEMENT IN PLACE OF A TRADITIONAL SERP) AND HAVE ESTABLISHED A PREMIUM DEPOSIT ACCOUNT. THE ACCOUNT IS CONNECTED TO THE INSURANCE POLICY AND WILL BE USED TO PAY FUTRE PREMIUMS ON THE POLICY. THE INDIVIDUALS ARE TAXED ON ANY EARNINGS GENERATED BY THIS ACCOUNT. DURING THE TAX YEAR, THE FOLLOWING INDIVIDUALS RECEIVED TAX WITHDRAWAL AMOUNTS TO COVER THEIR TAX LIABILITY. SEE HEALTH FIRST SHARED SERVICES, INC. (EIN: 59-3336894) FORM 990, AND RELATED SCHEDULES FOR FURTHER DETAILS ON THE PROGRAM. STEVEN P. JOHNSON $0 BRETT A. ESROCK $3,092 FRANK S. LETHERBY $6,645 MICHAEL A. SCIALDONE $0

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
14 May 2025
IRS schema version
2023v6.0
Source object
202541349349304934

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