Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $43,783

• 1e · Government grants (contributions)

  $358,792

• 1f · All other contributions, gifts and grants

  $5,145,624

• 1g · Noncash contributions included above

  $2,355,806

• 2a · Program service revenue: Hospice Patient Services

  total $124,161,880 · related or exempt $124,161,880

• 2f · All other program service revenue

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

• 3 · Investment income

  total $865,250 · excluded $865,250

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $22,921,188 · other assets $2,813,167

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

  securities $16,861,234 · other assets $5,339,256

• 7c · Gain or loss

  securities $6,059,954 · other assets -$2,526,089

• 7d · Net gain or loss

  total $3,533,865 · excluded $3,533,865

• 8a · Fundraising events: gross income

  $13,500

• 8a · Fundraising events: contributions included on line 1c

  $43,783

• 8b · Fundraising events: direct expenses

  $13,319

• 8c · Net income from fundraising events

  total $181 · excluded $181

• 11a · Other revenue: Food Services Income

  total $13,688 · excluded $13,688

• 11b · Other revenue: Miscellaneous Income

  total $360,043 · excluded $360,043

• 11d · All other revenue

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

• 11e · Other revenue, total

  $373,731

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $3,671,988 · program services $3,309,127 · management and general $288,667 · fundraising $74,194

• 6 · Compensation of disqualified persons

  total $126,800 · program services $114,270 · management and general $9,968 · fundraising $2,562

• 7 · Other salaries and wages

  total $51,415,088 · program services $46,334,328 · management and general $4,041,902 · fundraising $1,038,858

• 8 · Pension plan contributions

  total $864,631 · program services $808,634 · management and general $34,240 · fundraising $21,757

• 9 · Other employee benefits

  total $10,342,424 · program services $9,951,771 · management and general $202,997 · fundraising $187,656

• 10 · Payroll taxes

  total $3,813,849 · program services $3,448,789 · management and general $291,486 · fundraising $73,574

• 11b · Fees: legal

  total $348,746 · program services $321,860 · management and general $26,886

• 11c · Fees: accounting

  total $83,355 · program services $76,929 · management and general $6,426

• 11f · Fees: investment management

  total $168,705 · program services $155,699 · management and general $13,006

• 11g · Fees: other

  total $12,162,520 · program services $11,274,247 · management and general $566,780 · fundraising $321,493

• 12 · Advertising and promotion

  total $223,837 · program services $208,804 · management and general $10,456 · fundraising $4,577

• 13 · Office expenses

  total $1,408,440 · program services $1,283,633 · management and general $123,802 · fundraising $1,005

• 14 · Information technology

  total $44,634 · program services $41,193 · management and general $3,441

• 16 · Occupancy

  total $7,046,573 · program services $5,022,018 · management and general $829,099 · fundraising $1,195,456

• 20 · Interest

  total $738,494 · program services $681,561 · management and general $56,933

• 22 · Depreciation, depletion and amortization

  total $2,672,795 · program services $2,226,937 · management and general $424,972 · fundraising $20,886

• 23 · Insurance

  total $758,847 · program services $619,142 · management and general $68,805 · fundraising $70,900

• 24a · Other expenses: Nursing Home - Room & Board

  total $11,697,849 · program services $11,697,849

• 24b · Other expenses: Pharmacy

  total $10,374,989 · program services $10,374,989

• 24c · Other expenses: Inpatient

  total $5,405,261 · program services $5,405,261

• 24d · Other expenses: Oxygen/DME

  total $2,721,838 · program services $2,721,838

• 24e · All other expenses

  total $12,012,644 · program services $10,705,880 · management and general $1,294,371 · fundraising $12,393

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $9,346,592 · end of year $10,583,363

• 2 · Savings and temporary cash investments

  beginning of year $1,437,368 · end of year $489,114

• 4 · Accounts receivable

  beginning of year $7,850,134 · end of year $7,033,054

• 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

• 8 · Inventories for sale or use

  beginning of year $527,149 · end of year $468,892

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,236,952 · end of year $1,145,588

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

  $70,458,522

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

  $37,906,217

• 10c · Land, buildings and equipment, net

  beginning of year $39,820,557 · end of year $32,552,305

• 11 · Investments: publicly traded securities

  beginning of year $24,883,914 · end of year $6,837,779

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $1,155,207 · end of year $5,278,115

• 17 · Accounts payable and accrued expenses

  beginning of year $14,913,355 · end of year $13,698,578

• 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 $19,000,000

• 25 · Other liabilities

  beginning of year $0 · end of year $3,031,979

• 27 · Net assets without donor restrictions

  beginning of year $53,078,118 · end of year $47,429,306

• 28 · Net assets with donor restrictions

  beginning of year $266,400 · end of year $228,347

The filer's explanations (Part III)

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

PRIOR TO THE AFFILIATION WITH CHAPTERS HEALTH SYSTEM, INC., THE ORGANIZATION'S CHIEF EXECUTIVE OFFICER WAS PAID BY THE ORGANIZATION. THE FOLLOWING WERE USED TO DETERMINE HER COMPENSATION: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, APPROVAL BY THE BOARD, AND FORM 990 OF OTHER ORGANIZATIONS. AFTER THE AFFILIATION WITH CHAPTERS HEALTH SYSTEM, INC., THE PRESIDENT & CEO IS PAID BY CHAPTERS HEALTH SYSTEM, INC. (A RELATED ORGANIZATION). CHAPTERS HEALTH SYSTEM USED THE FOLLOWING TO DETERMINE HIS COMPENSATION: 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.

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

The organization HAS A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN WHICH SOME OF THE INTERESTED PERSONS PARTICIPATE. No payments were made into the SERP plan during the year. 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 P.DELP $104,287 S.STROBEL $46,897 N.ROMENCE $47,250

Schedule J, Part I, Line 7 Non-fixed payments

THE DETERMINATION OF BONUS AND INCENTIVE COMPENSATION AMOUNTS REPORTED ON SCHEDULE J PART II COLUMN B(II) INCLUDE AN OBJECTIVE COMPONENT AND A DISCRETIONARY COMPONENT. BONUSES ARE AWARDED BASED ON PREDETERMINED INDIVIDUAL AND CORPORATE GOALS, AND AT THE DISCRETION OF THE INDIVIDUAL'S IMMEDIATE SUPERVISOR.

Related partnerships

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

• Allcare Medical of Florida LLC

  N/A · Medical Services · FL

  Directly controlled by NA

• 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

  Directly controlled by NA

• SECUR INC

  C Corporation · POPULATION HEALTH · FL

  Directly controlled by NA