2024-05-14T12:34:47-05:00 2023-06-30 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-07-01 231686225 SPECTRUM HEALTH SERVICES INC SPEC 2154712761 5201 HAVERFORD AVE PHILADELPHIA PA 19139 VERONICA HILL-MILBOURNE PRESIDENT AND CEO 2154712761 2024-05-12 1 VERONICA HILL-MILBOURNE XXX-XX-XXXX 1 KERRI N BOGDA CPA P00760402 7177404863 2024-05-06 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z VERONICA HILL-MILBOURNE 5201 HAVERFORD AVE PHILADELPHIA PA 19139 25955482 0 X WWW.SPECTRUMHS.ORG X 1967 PA TO BE A LEADER IN THE DELIVERY OF PRIMARY CARE SERVICES AND ACCESS TO SPECIALTY CARE. 14 14 157 14 -147330 0 5669515 5801338 19771852 19147721 2900 84502 86392 55438 25530659 25088999 0 0 0 0 10598822 11651721 0 0 0 8615541 10475610 19214363 22127331 6316296 2961668 25454080 36546670 7772277 15459141 17681803 21087529 X TO IMPROVE THE HEALTH STATUS OF PATIENTS AND THE RESIDENTS LIVING IN THE COMMUNITIES SURROUNDING THE ORGANIZATION'S DELIVERY SITES THROUGH AN ORGANIZED, COMPREHENSIVE PROGRAM OF PRIMARY CARE DELIVERY, HEALTH EDUCATION AND HEALTH-RELATED SOCIAL SERVICES REGARDLESS OF PATIENTS' ABILITY TO PAY. 0 0 15888354 0 17831015 MEDICAL SERVICES: SPECTRUM HEALTH SERVICES, INC. HAS PROVIDED HEALTH CARE SERVICES THAT ARE RESPONSIVE TO COMMUNITY NEEDS FOR OVER 55 YEARS. SPECTRUM'S MODEL OF CARE PROVIDES FOR ALL AGES AND FOR THE COMPLEXITY OF MEDICAL AND SOCIAL ISSUES EXPERIENCED BY THE PATIENTS SERVED, REGARDLESS OF AGE, RACE, RELIGION, AND/OR ABILITY TO PAY.THE HAVERFORD AVE, BROAD STREET, REED STREET, AND COTTMAN HEALTH CENTERS PROVIDE PRIMARY AND PREVENTIVE SERVICES, INCLUDING INFANT, CHILD AND ADOLESCENT SERVICES, AND FAMILY PLANNING SERVICES, SERVICES RELATED TO CHRONIC ILLNESS, DIAGNOSTIC TESTING AND SCREENING THROUGH AN ON-SITE CLIA LABORATORY, HEARING AND VISION TESTING, PRESCRIPTION ASSISTANCE AND REFERRALS, CHILDREN'S ORAL HEALTH SCREENING ON-SITE. SPECTRUM HEALTH SERVICES SAW 10,595 PATIENTS WITH 39,960 VISITS. 895588 0 1005091 DENTAL SERVICES: SPECTRUM HEALTH SERVICES, INC.'S DENTAL DEPARTMENT OFFERS SERVICES FROM INFANTS TO ADULTS FOR THE CONVENIENCE OF MEETING ALL OUR PATIENTS' PRIMARY DENTAL CARE NEEDS AND PROVIDING THE BEST ORAL HEALTH FOR OUR PATIENTS AND COMMUNITY, REGARDLESS OF AGE, RACE, RELIGION, AND/OR ABILITY TO PAY. SPECTRUM HEALTH SERVICES SAW 2,997 PATIENTS WITH 7,432 VISITS. 277665 0 311615 CLINICAL SERVICES: SPECTRUM'S CORE MEDICAL SERVICES ARE SUPPORTED WITH PROGRAMS AND SERVICES FOR ADOLESCENT HEALTH, GERIATRIC HEALTH, HIV/AIDS OUTREACH AND PRIMARY CARE AND SPECIALIZED CASE MANAGEMENT SERVICES FOR PEOPLE WITH DIABETES, CARDIOVASCULAR PROBLEMS, HYPERTENSION, AND ASTHMA. BEHAVIORAL HEALTH SERVICES ARE EMBEDDED IN PRIMARY CARE AND REFERRALS ARE MADE FOR DENTAL HEALTH CARE FOR ADULTS AND CHILDREN. NUTRITION AND HEALTH EDUCATION ARE PROVIDED BY A REGISTERED NUTRITIONIST AND CERTIFIED HEALTH EDUCATOR IN CONJUNCTION WITH THE PRIMARY CARE PROVIDERS. DIETITIAN SERVICES ARE AVAILABLE FOR PATIENTS REQUIRING THIS SERVICE. SHS' SITES HAVE LEVEL 2 LABORATORIES THAT PERFORM IN-HOUSE CLIA TESTING. SHS CLINICAL STAFF ARE ON CALL 24 HOURS, 7 DAYS A WEEK. ENABLING SERVICES ARE PROVIDED THROUGH THE CASE MANAGEMENT DEPARTMENT. SPECTRUM HEALTH SERVICES SAW 1,814 PATIENTS WITH 3,876 VISITS. 17061607 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 50 0 157 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X DR KAREN L GRAVES CFO 2154712761 5201 HAVERFORD AVENUE PHILADELPHIA PA 19139 FREDERICK KINGLEE II CHAIR 2.00 0.00 X X 0 0 0 SAMUEL OSIRIM VICE CHAIR 1.00 0.00 X X 0 0 0 M PRESTON HAWKINS BOARD MEMBER/TREASURER 1.00 0.00 X X 0 0 0 DR MARK THOMAS PHD BOARD MEMBER/SECRETARY 1.00 0.00 X X 0 0 0 JOHN A BORDEN SR BOARD MEMBER 1.00 0.00 X 0 0 0 OKSANA CHUBOK BOARD MEMBER 1.00 0.00 X 0 0 0 DENISE CLAYTON BOARD MEMBER 1.00 0.00 X 0 0 0 YUBELKIS FERNANDEZ BOARD MEMBER 1.00 0.00 X 0 0 0 ANTHONY FLUELLEN BOARD MEMBER 1.00 0.00 X 0 0 0 REV BEVERLY GRAY BOARD MEMBER 1.00 0.00 X 0 0 0 MICHAEL JOHNS BOARD MEMBER 1.00 0.00 X 0 0 0 JOSELYNNE JONES CELESTINE MED MS BOARD MEMBER 1.00 0.00 X 0 0 0 DR KIM W MAY BOARD MEMBER 1.00 0.00 X 0 0 0 ZIPPORAH E RIDLEY BOARD MEMBER 2.00 0.00 X 0 0 0 VERONICA HILL-MILBOURNE PRESIDENT & CEO 40.00 0.00 X 389988 0 7191 DAVID DEMILIO CHIEF FINANCIAL OFFICER 40.00 0.00 X 250564 0 5799 THERESA J BAUGH CHIEF OPERATIONS OFFICER 40.00 0.00 X 214055 0 0 SHAWNA RUSSELL-YOUNG CHIEF COMPLIANCE & PRIVACY OFFICER 40.00 0.00 X 183214 0 0 DR AQIYLA MUHAMMAD CHIEF MEDICAL OFFICER 40.00 0.00 X 263378 0 6315 EVEROD COLEMAN JR CHIEF DENTAL OFFICER 40.00 0.00 X 171210 0 392 AKILAH BATES SR. CLINICAL DIRECTOR 40.00 0.00 X 210628 0 0 JEFFREY DUNBAR MD PHYSICIAN 40.00 0.00 X 206151 0 5894 MYRON L SEWELL PHYSICIAN 40.00 0.00 X 200175 0 1300 YOUNG HWAN KIM DENTIST 40.00 0.00 X 138898 0 0 ANITA S GILL FAMILY NURSE PRACTITIONER 40.00 0.00 X 128668 0 3760 2356929 0 30651 24 0 1 0 SL COMMERCIAL LLC 442 GAINSBORO ROAD DREXEL HILL PA 19026 CONSTRUCTION 1445480 ATHENAHEALTH INC 311 ARSENAL STREET WATERTOWN MA 02472 ELECTRONIC MEDICAL RECORDS 146975 8 5696338 105000 5801338 NET PATIENT SERVICE REVENUE 623000 13104784 13104784 PHARMACY REVENUE 623000 6042937 6042937 19147721 84502 84502 739884 866483 -126599 -126599 -147330 20731 HVAC REFUND 900099 102534 102534 REIMBURSMENTS 900099 50097 50097 MEDICAL RECORDS 900099 14615 14615 14791 14791 182037 25088999 19147721 -147330 287270 X 1547901 682305 865596 7748194 6492496 1255698 85094 81999 3095 1612522 1247363 365159 658010 509002 149008 140388 140388 136303 136303 3290891 2377284 913607 12010 8692 3318 314609 171506 143103 542719 392772 149947 749078 486378 262700 43697 31624 12073 33314 24110 9204 370227 109052 261175 342269 69726 272543 183549 103739 79810 MEDICAL SUPPLIES & DRUG 3916482 3916482 BAD DEBT EXPENSE 244755 244755 LICENSES, DUES, SUBS. 123978 89724 34254 REIMBURSED EXPENSES 14389 10413 3976 16952 12185 4767 22127331 17061607 5065724 0 6569789 10513376 4220760 2372431 2281430 1741889 366465 481909 134558 173685 23326041 3464364 10337584 19861677 1543494 1401703 25454080 36546670 1657947 1700762 77917 77917 5962496 13600047 73917 80415 7772277 15459141 X 17681803 21087529 17681803 21087529 25454080 36546670 X 2961668 444058 X 0 1 X 1 1 1 X 3743406 3898958 4784442 5669515 5801338 23897659 8692410 13082807 17308326 19771852 19147721 78003116 12435816 16981765 22092768 25441367 24949059 101900775 3650 3650 0 3650 3650 101897125 70805 10304 3830 2900 105233 193072 70805 10304 3830 2900 105233 193072 69017 86392 182037 337446 12506621 16992069 22165615 25530659 25236329 102431293 0.99480 0.99520 0.00190 0.00210 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 2,651. 2022 AMOUNT: $ 396. MEDICAL RECORDS - 2020 AMOUNT: $ 7,517. 2021 AMOUNT: $ 8,409. 2022 AMOUNT: $ 14,615. REIMBURSEMENTS - 2020 AMOUNT: $ 61,500. 2021 AMOUNT: $ 72,032. 2022 AMOUNT: $ 50,097. PHARMACY RENTS - 2021 AMOUNT: $ 3,300. 2022 AMOUNT: $ 3,300. COST RECOVERY - 2022 AMOUNT: $ 3,911. HVAC REFUND - 2022 AMOUNT: $ 102,534. SWAMP INCOME - 2022 AMOUNT: $ 7,184. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1314288 1314288 17833330 1239215 16594115 1795203 249884 1545319 2383220 1975265 407955 19861677 DUE TO THIRD PARTY PAYORS 80415 80415 X 26154785 199303 199303 25955482 -866483 -866483 25088999 22749059 866483 866483 21882576 244755 244755 22127331 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICES (IRS). THE ORGANIZATION HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR ASSET OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED JUNE 30, 2019, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP 444,058. BAD DEBT NET WITH REVENUE -244,755. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -866,483. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 866,483. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT NET WITH REVENUE 244,755. X 0 0 X X X 0 0 0 0 0 0 0 1 0 VERONICA HILL-MILBOURNE PRESIDENT & CEO 306245 0 83743 0 0 0 7191 0 0 0 397179 0 0 0 DR AQIYLA MUHAMMAD CHIEF MEDICAL OFFICER 243717 0 19661 0 0 0 6315 0 0 0 269693 0 0 0 DAVID DEMILIO CHIEF FINANCIAL OFFICER 209319 0 41245 0 0 0 5799 0 0 0 256363 0 0 0 THERESA J BAUGH CHIEF OPERATIONS OFFICER 198670 0 15385 0 0 0 0 0 0 0 214055 0 0 0 JEFFREY DUNBAR MD PHYSICIAN 202633 0 3518 0 0 0 5894 0 0 0 212045 0 0 0 AKILAH BATES SR. CLINICAL DIRECTOR 207071 0 3557 0 0 0 0 0 0 0 210628 0 0 0 MYRON L SEWELL PHYSICIAN 196658 0 3517 0 0 0 1300 0 0 0 201475 0 0 0 SHAWNA RUSSELL-YOUNG CHIEF COMPLIANCE & PRIVACY OFFICER 148598 0 34616 0 0 0 0 0 0 0 183214 0 0 0 EVEROD COLEMAN JR CHIEF DENTAL OFFICER 167692 0 3518 0 0 0 392 0 0 0 171602 0 0 0 PART I, LINE 1A A $50 MONTHLY INTERNET ALLOWANCE WAS PAID TO THE FOLLOWING EMPLOYEES LISTED ON CORE FORM VII: ANITA S. GILL, DAVID B. DEMILIO, VERONICA HILL-MILBOURNE, AQIYLA MUHAMMAD, AKILAH BATES, JEFFREY DUNBAR AND MYRON L. SEWELL. ALL EMPLOYEES WHO WERE ON THE PAYROLL EFFECTIVE PPE 5-2-2020 RECEIVED AN IDENTICAL INTERNET ALLOWANCE IF THEIR JOB CHARACTERISTICS WERE BEST SUITED FOR WORKING REMOTELY. PART I, LINE 7 THE BONUS CRITERIA FOR THE EXECUTIVE TEAM ARE BASED ON 15% OF THEIR BASE SALARY WHEN PREDETERMINED GOALS HAVE BEEN MET. THE EXECUTIVE TEAM DECIDES ON INCENTIVE PROGRAMS AND THE BOARD APPROVES BONUSES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON THE AUDITED FINANCIAL STATEMENTS AND INFORMATION PROVIDED BY THE ACCOUNTING DEPARTMENT OF THE ORGANIZATION. THE 990 IS REVIEWED WITH THE CFO AND CEO. THE FINAL 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE CORPORATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE CORPORATION. ANY DIRECTOR, OFFICER, MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS, EMPLOYEE OR AGENT WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. AN INTERESTED PERSON HAS A DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST. THEY MUST DISCLOSE THE EXISTENCE OF HIS/HER FINANCIAL INTEREST AND MUST BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. FAMILY AND BUSINESS RELATIONSHIPS ARE EXPRESSLY MENTIONED AS POTENTIAL SOURCES OF CONFLICT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. AN INTERESTED PERSON MAY MAKE A PRESENTATION TO THE BOARD, BUT AFTER SUCH PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT THAT RESULTS IN THE CONFLICT OF INTEREST. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT AN INDIVIDUAL HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE BOARD SHALL INFORM THE INDIVIDUAL OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER OPPORTUNITY TO EXPLAIN. IF THE BOARD DETERMINES THAT THE INDIVIDUAL HAS IN FACT FAILED TO DISCLOSE, THE BOARD SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION DETERMINATION: THERE IS A SALARY COMPENSATION PLAN THAT IS IN PLACE THAT IS PERIODICALLY REVIEWED AND COMPARED AGAINST COMPARABLE SALARY DATA AT THE REGIONAL AND LOCAL LEVELS BY AN OUTSIDE CONSULTANT. THE PROCESS: MARKET PRICING - THE CONSULTANT USES JOB DESCRIPTIONS TO MATCH JOBS TO THE EXTERNAL MARKET. THE CONSULTANT USES A MIX OF NON-PROFIT AND FOR-PROFIT DATA FROM REGIONAL AND LOCAL SALARY SURVEYS AS WELL AS HEALTH CARE DATA. THE CONSULTANT SEARCHES FOR MARKET DATA THAT MATCHES THE ORGANIZATION'S POSITIONS AND THEN ABSTRACTS SALARY DATA FROM THE 25TH, 50TH AND 75TH PERCENTILE OF THE MARKET FOR EACH POSITION. THIS DATA IS THEN USED FOR SALARY STRUCTURES. A COMPARISON IS MADE OF THE MEDIAN MARKET VALUES TO THE MIDPOINT OF THE CURRENT PAY STRUCTURES, WHICH INDICATES WHERE THE POSITION FALLS WITHIN THE MARKET. CEO, CFO, DIRECTORS, AND KEY EMPLOYEE COMPENSATION WAS LAST REVIEWED AND DOCUMENTED BY THE BOARD IN JULY 2020. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENT DISCLOSURE: THE AGENCY MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 2,332,165. MANAGEMENT AND GENERAL EXPENSES 896,382. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,228,547. LAB SERVICES: PROGRAM SERVICE EXPENSES 45,119. MANAGEMENT AND GENERAL EXPENSES 17,225. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 62,344. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP 444,058. SHS COMMUNITY HEALTH INC 5201 HAVERFORD AVE PHILADELPHIA PA 19139 300713501 HOLDING CO PA 501(C)(2) N/A N/A 0 SPECTRUM FOUNDATION FOR HEALTH EQUITY AND COMMUNITY IMPACT 5201 HAVERFORD AVE PHILADELPHIA PA 19139 881279097 PROVIDE EDUCATION, COMMUNITY-BASED PROGRAMS, FINANCIAL SUPPORT, AND SERVICES PA 501(C)(3) LINE 12A, I N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0