2024-08-14T12:15:42-05:00 2023-09-30 440160260 FORVIS MAZARS LLP 500 RIDGEFIELD COURT ASHEVILLE NC 28806 990 2022-10-01 475508988 FOUR SEASONS COMPASSION FOR LIFE FOUNDATION FOUR 8285132440 211 N MAIN STREET HENDERSONVILLE NC 28792 PAIGE WHEELER EXECUTIVE DIRECTOR 8285132440 2024-08-14 1 0 AMY BIBBY P00445891 8282542254 2024-08-14 2022 2024-08-08 14:25:15Z FOUR SEASONS FOUNDATION PAIGE WHEELER 211 N MAIN STREET HENDERSONVILLE NC 28792 5719950 0 X HTTPS://FOURSEASONSFDN.ORG X 2015 NC THE MISSION OF FOUR SEASONS COMPASSION FOR LIFE FOUNDATION IS TO SOLICIT CONTRIBUTIONS ON BEHALF OF FOUR SEASONS COMPASSION FOR LIFE, A RELATED ORGANIZATION. 16 16 29 109 0 0 1651976 1728357 0 0 33131 -56744 161333 -79008 1846440 1592605 989988 873484 0 0 403130 505695 0 0 129923 178167 201959 1571285 1581138 275155 11467 5500888 7448683 1322611 2997621 4178277 4451062 X THE MISSION OF FOUR SEASONS COMPASSION FOR LIFE FOUNDATION IS TO FOSTER, PROMOTE, SUPPORT, DEVELOP, AND ENCOURAGE THE FUNCTION OF FOUR SEASONS COMPASSION FOR LIFE BY SOLICITING, RECEIVING AND ACCEPTING FUNDS, GIFTS AND CONTRIBUTIONS BY PRUDENT INVESTMENT AND/OR EXPENDITURE OF SUCH FUNDS TO MEET THE NEEDS OF FOUR SEASONS COMPASSION FOR LIFE PATIENTS AND THEIR FAMILIES. 0 0 1429543 873484 THE ORGANIZATION OPERATES A RESALE STORE AND SOLICITS CONTRIBUTIONS ON BEHALF OF FOUR SEASONS COMPASSION FOR LIFE, A RELATED ORGANIZATION. 1429543 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 16 0 1 29 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NC X PAIGE WHEELER 8285132440 211 N MAIN STREET HENDERSONVILLE NC 28792 NANCY BOUVET FOUNDATION CHAIR 3.00 X X 0 0 0 MARY COFFEY FOUNDATION SECRETARY 3.00 X X 0 0 0 SUE KERSBERGEN FOUNDATION TREASURER 3.00 X X 0 0 0 HEATHER STEPP FOUNDATION VICE CHAIR 3.00 X X 0 0 0 KORAL ALMAN DIRECTOR 3.00 X 0 0 0 DR NAVIN ANTHONY DIRECTOR 3.00 X 0 0 0 DICK BURNS DIRECTOR 3.00 X 0 0 0 RYAN CANNON DIRECTOR 3.00 X 0 0 0 DARYL CROUSE DIRECTOR 3.00 X 0 0 0 VICTORIA FLANAGAN DIRECTOR 3.00 X 0 0 0 CAROL HUNTER DIRECTOR 3.00 X 0 0 0 WILLIAM BILL MCKIBBIN DIRECTOR 3.00 X 0 0 0 DR TASHA MICHAELS DIRECTOR 3.00 X 0 0 0 LORIN PAGE DIRECTOR 3.00 X 0 0 0 JULIE THOMPSON DIRECTOR 3.00 X 0 0 0 LEEANNE TUCKER DIRECTOR 3.00 X 0 0 0 BONNIE VAN CLEVEN DIRECTOR 3.00 X 0 0 0 MALINDA VERACRUZ DIRECTOR 3.00 X 0 0 0 PAULA WAGNER DIRECTOR 3.00 X 0 0 0 DR MILLICENT BURKE-SINCLAIR CEO 1.00 40.00 X 0 317407 17038 PAIGE WHEELER EXECUTIVE DIRECTOR 40.00 X 133616 0 2672 133616 317407 19710 1 0 1 0 0 130573 1597784 1728357 40629 40629 2257480 2337111 17742 -79631 -17742 -97373 -97373 0 130573 50829 -50829 -50829 1693484 1721663 -28179 -28179 1592605 0 0 -135752 873484 873484 133616 100212 33404 297167 222875 74292 42181 31636 10545 32731 24548 8183 21672 21672 14902 14902 62892 62892 33224 33224 19063 19063 4146 4146 19708 19708 18041 18041 DONOR RECOGNITION 3499 3499 DUES, LICENSES AND SUBS 2709 2709 REPAIRS AND MAINTENANCE 2103 2103 1581138 1429543 21672 129923 1756733 755927 992156 2429889 194124 311946 2011 25401 29382 7205 1116223 392593 795424 723630 1704395 1955574 26663 1239111 5500888 7448683 147536 149283 1175075 2848338 1322611 2997621 X 2582923 2725817 1595354 1725245 4178277 4451062 5500888 7448683 X 11467 263317 -2000 X X 0 1 X 1 0 X X X 1 HOSPICE OF HENDERSON COUNTY INC DBA FOUR SEASONS COMPASSION FOR LIFE 561252665 9 1 873484 0 1 873484 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART IV, SECTION C, LINE 1 MAJORITY DIRECTOR DET THE ARTICLES OF INCORPORATION OF FOUR SEASONS COMPASSION FOR LIFE FOUNDATION ("THE FOUNDATION") IDENTIFY THAT THE EXCLUSIVE PURPOSE OF THE FOUNDATION IS TO FOSTER, PROMOTE, SUPPORT, DEVELOP AND ENCOURAGE THE FUNCTION OF THE SUPPORTED ORGANIZATION (HOSPICE OF HENDERSON COUNTY, INC. D/B/A FOUR SEASONS COMPASSION FOR LIFE). AS A SUPPORTING ORGANIZATION, FOUR SEASONS COMPASSION FOR LIFE FOUNDATION IS SUPERVISED IN CONNECTION WITH THE SUPPORTED ORGANIZATION, AND THEREFORE IS DESIGNATED AS A TYPE II SUPPORTING ORGANIZATION. FOUR SEASONS COMPASSION FOR LIFE FOUNDATION MEETS THIS CLASSIFICATION BECAUSE THE MANAGEMENT OF THE FOUNDATION IS VESTED IN THE SAME PERSONS THAT CONTROL AND MANAGE THE SUPPORTED ORGANIZATION. THE BYLAWS OF THE FOUNDATION REQUIRE THAT THE BOARD OF DIRECTORS OF THE FOUNDATION INCLUDE THREE AT LARGE MEMBERS OF THE SUPPORTED ORGANIZATION'S BOARD OF DIRECTORS. THE BYLAWS OF THE FOUNDATION FURTHER REQUIRE THAT THE MANAGEMENT TEAM OF THE FOUNDATION INCLUDE THE SUPPORTED ORGANIZATION'S CHIEF EXECUTIVE OFFICER, WHO SHALL BE AN EX-OFFICIO NON-VOTING MEMBER OF THE FOUNDATION BOARD OF DIRECTORS AND SHALL BE THE PERSON PRIMARILY RESPONSIBLE FOR THE DAY-TO-DAY OPERATION OF THE FOUNDATION AND MANAGEMENT OF ITS STAFF. THE FACT THAT THE MANAGEMENT OF THE FOUNDATION IS VESTED IN THE SAME PERSONS THAT CONTROL AND MANAGE THE SUPPORTED ORGANIZATION ALLOWS THE FOUNDATION AND ITS SUPPORTED ORGANIZATION TO FUNCTION COLLECTIVELY AS A SYSTEM. THE FOUNDATION PROVIDES SUPPORT TO THE SUPPORTED ORGANIZATION THAT FURTHERS THE SUPPORTED ORGANIZATION'S TAX-EXEMPT PURPOSE OF PROVIDING HOSPICE AND PALLIATIVE CARE SERVICES TO TERMINALLY ILL INDIVIDUALS AND THEIR FAMILIES. THE FACT THAT THE FOUNDATION AND ITS SUPPORTED ORGANIZATION HAVE MANAGEMENT AND GOVERNING BODY OVERLAP ASSURES THAT THE FOUNDATION IS RESPONSIVE TO THE NEEDS AND DEMANDS OF THE SUPPORTED ORGANIZATION AND THAT THE FOUNDATION CONSTITUTES AN INTEGRAL PART OF AND MAINTAINS A SIGNIFICANT INVOLVEMENT IN THE OPERATIONS OF THE SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1706745 66909 213401 29901 1957154 2466078 62892 -470097 352128 1706745 2336498 66769 246845 184034 2466078 2171459 79799 85240 2336498 1032968 1122859 15632 2171459 0.55000 0.36000 0.09000 0 0 535059 66882 468177 307289 172871 134418 273875 152840 121035 723630 COMMUNITY FOUNDATION ENDOWMENT 28002 RIGHT OF USE ASSET 1211109 1239111 DUE TO FOUR SEASONS 1617211 LEASE LIABILITY 1231127 2848338 X 3644157 263317 1788234 2051551 1592606 0 1592606 3371372 1790234 1790234 1581138 0 1581138 PART V, LINE 4: THE FOUNDATION HAS TWO KINDS OF ENDOWMENTS. THE FIRST ARE TRUE ENDOWMENTS THAT DONORS ESTABLISH TO SUPPORT IN PERPETUITY EITHER A DESIGNATED PROGRAM OR AN UNDESIGNATED GENERAL ENDOWMENT FUND. TRUE ENDOWMENTS ARE CLASSIFIED AS NET ASSETS WITH DONOR RESTRICTIONS AND ARE PERPETUALLY RESTRICTED. THE SECOND KIND ARE FUNDS THAT ARE DESIGNATED AS QUASI ENDOWMENTS BY THE FOUNDATION BOARD. THE FUNDS ARE TREATED AS ENDOWMENTS SO LONG AS THEIR DESIGNATION AS SUCH REMAINS UNCHANGED. BEING SUBJECT TO BOARD DESIGNATION, QUASI ENDOWMENT FUNDS ARE CLASSIFIED AS NET ASSETS WITHOUT DONOR RESTRICTIONS. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES. U.S. GAAP REQUIRES THAT A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE FOUNDATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF NORTH CAROLINA SINCE INCEPTION. THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FOUNDATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FOUNDATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT SEPTEMBER 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 50,829. COGS 1,721,663. UNCOLLECTABLE PLEDGES -2,000. LOSS FROM ASSET DISPOSAL 17,742. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 50,829. COGS 1,721,663. LOSS FROM ASSET DISPOSAL 17,742. TREE OF LIGHTS 75018 75018 6830 336 13449 RESALE RUNWAY BREVARD 20695 20695 3871 6074 2 34860 34860 8303 11966 130573 130573 19004 336 31489 50829 -50829 0 HOSPICE OF HENDERSON COUNTY INC 571 SOUTH ALLEN ROAD FLAT ROCK NC 28731 561252665 501(C)(3) 873484 0 OPERATIONAL SUPPORT 1 0 PART I, LINE 2: THE ORGANIZATION ONLY PROVIDED GRANTS TO HOSPICE OF HENDERSON COUNTY, INC. D/B/A FOUR SEASONS COMPASSION FOR LIFE, A RELATED ORGANIZATION. THE ORGANIZATION MONITORS USE OF GRANT FUNDS THROUGH OVERLAP IN GOVERNING BODY MEMBERS AND MANAGEMENT BETWEEN THE FILING ORGANIZATION AND THE RECIPIENT ORGANIZATION. 0 0 0 0 0 0 0 0 0 DR MILLICENT BURKE-SINCLAIR CEO 0 269591 0 47816 0 0 0 0 0 17038 0 334445 0 0 SCHEDULE J, PART I, LINE 3 THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS COMPENSATED BY FOUR SEASONS COMPASSION FOR LIFE, A RELATED ORGANIZATION. TO DETERMINE COMPENSATION FOR THE ORGANIZATION'S CEO, THE BOARD OF DIRECTORS REVIEW AND DISCUSS THE CEO'S PERFORMANCE ON AN ANNUAL BASIS. COMPARABILITY DATA IS ALSO CONSIDERED WHEN EVALUATING CEO COMPENSATION. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF THE ORGANIZATION'S BOARD CHAIR, VICE-CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIR, AND TWO AT-LARGE FOUNDATION BOARD MEMBERS TO BE CHOSEN BY THE FOUNDATION CHAIR. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL THE POWER OF THE BOARD THAT MAY BE LAWFULLY DELEGATED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. A COPY OF THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS SUBSEQUENT TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST BETWEEN THEMSELVES AND THE ORGANIZATION. ANY CONFLICTS NOTED ARE REPORTED AND DISCUSSED, AND ANY ACTION DETERMINED NECESSARY IS TAKEN BY THE EXECUTIVE COMMITTEE OF THE BOARD. INDIVIDUALS WITH A CONFLICT ON INTEREST ARE PROHIBITED FROM VOTING ON ANY MATTER WHERE THAT CONFLICT EXISTS. EACH BOARD MEMBER IS REQUIRED TO SIGN THE "CONFLICT OF INTEREST AGREEMENT." FORM 990, PART VI, SECTION B, LINE 15A TO DETERMINE COMPENSATION FOR THE ORGANIZATION'S CEO, THE BOARD OF DIRECTORS REVIEW AND DISCUSS THE CEO'S PERFORMANCE ON AN ANNUAL BASIS. COMPARABILITY DATA IS ALSO CONSIDERED WHEN EVALUATING CEO COMPENSATION. COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND DOCUMENTED BY THE CEO AFTER REVIEW AND DISCUSSION OF THE EXECUTIVE DIRECTOR'S PERFORMANCE ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE AND CHAIRMAN OF THE BOARD OF DIRECTORS PROVIDE FEEDBACK ON THE EXECUTIVE DIRECTOR'S PERFORMANCE TO THE CEO ON AN ANNUAL BASIS. COMPARABILITY DATA IS ALSO CONSIDERED WHEN EVALUATING EXECUTIVE DIRECTOR COMPENSATION. THESE DISCUSSIONS ARE DOCUMENTED IN EMAIL COMMUNICATIONS BETWEEN APPLICABLE PARTIES. THIS PROCESS WAS LAST UNDERTAKEN DURING FYE 09/30/2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST TO THE PUBLIC AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. FORM 990, PART XI, LINE 9: UNCOLLECTABLE PLEDGES -2,000. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HOSPICE OF HENDERSON COUNTY INC 571 SOUTH ALLEN ROAD FLAT ROCK NC 28731 561252665 HOSPICE & PALLIATIVE CARE NC 501(C)(3) LINE 10 N/A 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1