2024-05-15T09:32:15-04:00 2023-06-30 591152714 BERMAN HOPKINS WRIGHT LAHAM CPAS & ASSOC 8035 SPYGLASS HILL RD MELBOURNE FL 329407984 990 2022-07-01 591101553 CIRCLES OF CARE INC CIRC 3217225200 400 EAST SHERIDAN ROAD MELBOURNE FL 32901 WILLIAM VINTROUX SENIOR VP/TREASURER 3217225200 2024-05-15 true WILLIAM VINTROUX 999009999 true ABBEY K REDDEN CPA P00189512 3217572020 2024-05-15 2022 2023-04-26 12:10:37Z DAVID FELDMAN 400 E SHERIDAN ROAD MELBOURNE FL 32901 53902093 false X WWW.CIRCLESOFCARE.ORG X FL THE MISSION OF CIRCLES OF CARE IS TO PRMOTE AND PROVIDE HIGH QUALITY COMPREHENSIVE BEHAVIORAL HEALTHCARE SERVICES AND BE THE PROVIDER OF CHOICE IN OUR COMMUNITY. 20 20 621 0 17503846 20501951 26909886 30325498 -3537928 2410975 616725 663669 41492529 53902093 0 0 25897663 29080865 0 0 18362892 20986728 44260555 50067593 -2768026 3834500 59495230 62500288 10315499 9451610 49179731 53048678 THE MISSION OF CIRCLES OF CARE IS TO PRMOTE AND PROVIDE HIGH QUALITY COMPREHENSIVE BEHAVIORAL HEALTHCARE SERVICES AND BE THE PROVIDER OF CHOICE IN OUR COMMUNITY. false false 25033797 25745559 HOSPITAL INPATIENT, ADULT & CHILD CRISIS STABILIZATION SUPPORT AND SUBSTANCE USE RECOVERY. CENTRAL RECEIVING FACILITY FOR BREVARD COUNTY ASSISTING VOLUNTARY WALK-IN AND INVOLUNTARY BAKER ACT PATIENTS. 17523658 18021891 OUTPATIENT MEDICATION MANAGEMENT AND THERAPEUTIC COUNSELING SERVICES FOR BREVARD COUNTY AND CENTRAL FLORIDA, INCLUDING SUBSTANCE USE PREVENTION, OUTREACH SUPPORT, AND MEDICATION ASSISTED TREATMENT SERVICES. 7510138 7723668 MULTI-LEVEL RESIDENTIAL BEDS & SUPPORT SERVICES WITH CASE AND LIFE MANAGEMENT TO ASSIST PATIENTS ACROSS ALL STAGES IN THEIR TREATMENT & RECOVERY. 50067593 true false false false false false false false false false true false false true true true true false false false false false false false false false true true false false true false false false false false false true false true false false false false false false false false true 92 0 true 621 true false false false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false FL X X WILLIAM VINTROUX 3217225200 400 E SHERIDAN ROAD MELBOURNE FL 32901 BRIAN L LIGHTLE CHAIR 0.00 0.00 X 0 0 0 ROBERT E SALONEN VICE-CHAIR 0.00 0.00 X 0 0 0 JERRY W ALLENDER ESQ DIRECTOR 0.00 0.00 X 0 0 0 BRENDA FETTROW PHD DIRECTOR 0.00 0.00 X 0 0 0 JACK S MASSON DIRECTOR 0.00 0.00 X 0 0 0 BENJAMIN GLOVER DIRECTOR 0.00 0.00 X 0 0 0 DEWEY L HARRIS DIRECTOR 0.00 0.00 X 0 0 0 HEIDAR HESHMATI MD PHD DIRECTOR 0.00 0.00 X 0 0 0 SHERIFF WAYNE IVEY DIRECTOR 0.00 0.00 X 0 0 0 NEIL M JACKSON DIRECTOR 0.00 0.00 X 0 0 0 MARK J BOYD DIRECTOR 0.00 0.00 X 0 0 0 DARCIA JONES-FRANCEY DIRECTOR 0.00 0.00 X 0 0 0 ROBIN M L CORNELL DIRECTOR 0.00 0.00 X 0 0 0 AMY J KRUPP DIRECTOR 0.00 0.00 X 0 0 0 ANDREW PICKETT DIRECTOR 0.00 0.00 X 0 0 0 JUDGE CHARLES J ROBERTS DIRECTOR 0.00 0.00 X 0 0 0 LUKE MIORELLI DIRECTOR 0.00 0.00 X 0 0 0 TODD RUSSELL DIRECTOR 0.00 0.00 X 0 0 0 STOCKTON WHITTEN DIRECTOR 0.00 0.00 X 0 0 0 SCOTT D WIDERMAN DIRECTOR 0.00 0.00 X 0 0 0 DAVID FELDMAN PRESIDENT 46.00 0.00 X 480259 0 80450 WILLIAM VINTROUX SENIOR VP/TR 48.00 0.00 X 258974 0 63801 STEPHEN LORD EXECUTIVE VP 45.00 0.00 X 280207 0 67980 BARRY HENSEL VP CLINICAL 56.00 0.00 X 269678 0 60422 LINDA BRANNON VP HUMAN RES 46.00 0.00 X 202443 0 29446 REHAN FAROOQUI PSYCHIATRIST 40.00 0.00 X 295495 0 58428 LUIS VINUELA CHIEF MEDICA 40.00 0.00 X 323065 0 64188 JOSEPH MINGOIA PSYCHIATRIST 40.00 0.00 X 277736 0 46478 TODD GATES PSYCHIATRIST 45.00 0.00 X 256642 0 34472 CAROLINE GRIFFIN PSYCHIATRIST 40.00 0.00 X 176772 0 14916 2821271 520581 10 false true false PALM BAY DEVELOPERS 1501 HARVARD CIRCLE MELBOURNE FL 32904 PROPERTY RENTAL 179400 BORIS KAWLICHE MD 737 ROSIER RD BRANDON FL 33510 CONTRACTED PHYS 141905 WOODHAVEN PROPERTIES LLC 1802 S FISKE BLVD STE 101 ROCKLEDGE FL 32955 PROPERTY RENTAL 122139 3 X 19500659 1001292 1001292 20501951 PATIENT SERVICE REVENUE 17207588 17207588 PHARMACY INCOME 8867635 8867635 LIP - REVENUE 2983466 2983466 OTHER INCOME 806172 806172 MEDICAID 460637 460637 30325498 2410975 2410975 663669 663669 663669 663669 53902093 30989167 2410975 22720067 20937906 1782161 4758070 4505823 252247 1602728 1518500 84228 110746 103880 6866 3113829 2998370 115459 304939 288483 16456 959874 915611 44263 1108604 999338 109266 360313 305619 54694 49501 27621 21880 134673 134673 593161 547656 45505 895828 834875 60953 PHARMACY 9312596 9312596 BAD DEBT EXPENSE 1267348 1267348 FOOD 1215527 1191978 23549 REPAIRS AND MAINTENANCE 1100406 1054693 45713 459383 416028 43355 50067593 47360998 2706595 0 14391241 12302103 453668 456375 1917723 1754000 4530422 1387831 1627622 639007 665626 24516279 15164609 9383828 9351670 20956183 23364452 8611749 10202018 59495230 62500288 7482491 3870636 4016896 2833008 1564078 10315499 9451610 X 48567982 52402374 611749 646304 49179731 53048678 59495230 62500288 X 3834500 34447 X false true X true true true X 17379253 20120764 16800539 17503846 20501951 92306353 17379253 20120764 16800539 17503846 20501951 92306353 92306353 1127528 548160 5290325 -3537928 2410975 5839060 174429 609502 565695 616725 1966351 100111764 132281341 0.92200 0.92220 X PART II, LINE 10 RENTAL INCOME 1,966,351 1110682 1110682 23405597 15164609 8240988 9351670 RENOVATIONS AND REPLACEMENTS 8000000 OPERATING LEASE ROU ASSET 1555714 BENEFICIAL INT PERPETUAL TRUST 646304 10202018 OPERATING LEASE LIABILITY 1564078 1564078 X 53902093 53902093 53902093 50067593 50067593 50067593 SCHEDULE D, PAGE 3, PART X COC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 50L(C)(3) OF THE INTERNAL REVENUE CODE AS A CHARITABLE ORGANIZATION. COC ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING AND DISCLOSURE REQUIREMENTS FOR UNCERTAINTY IN TAX POSITIONS. IT REQUIRES A TWO-STEP APPROACH TO EVALUATE TAX POSITIONS AND DETERMINE IF THEY SHOULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE TWO-STEP APPROACH INVOLVES RECOGNIZING ANY TAX POSITIONS TO DETERMINE IF THEY ARE RECOGNIZABLE IN THE FINANCIAL STATEMENTS. MANAGEMENT REGULARLY REVIEWS AND ANALYZES ALL TAX POSITIONS AND HAS DETERMINED THAT NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION HAVE OCCURRED. COC IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. COC BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR PERIODS PRIOR TO 2020. true true true X true X true false false 12516899 12516899 0.25000 1074573 460637 613936 0.01230 40159584 17215203 22944381 0.45830 53751056 17675840 36075216 0.72050 1673594 542624 1130970 0.02260 1673594 542624 1130970 0.02260 55424650 18218464 37206186 0.74310 false true true 1 1 CIRCLES OF CARE INC 400 E SHERIDAN ROAD MELBOURNE FL 32901 X INPATIENT PSYCHIATRIC HOSPITAL CIRCLES OF CARE INC 1 false false true X X X X X X X X X X 22 true true true true X WWW.CIRCLESOFCARE.ORG X true 22 true WWW.CIRCLESOFCARE.ORG false false true X 200.000000000000 400.000000000000 X X X true true X X X X true X WWW.CIRCLESOFCARE.ORG X WWW.CIRCLESOFCARE.ORG X WWW.CIRCLESOFCARE.ORG X X X X X true X false X X X true X false false FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 3E CIRCLES OF CARE IDENTIFIES CHARITY CARE PATIENTS USING THE SAME CRITERIA USED BY THE STATE OF FLORIDA AGENCY FOR HEALTH CARE ADMINISTRATION. IT IS THEIR POLICY THAT A PATIENT, WHOSE INCOME DOES NOT EXCEED 200 PERCENT OF THE CURRENT FEDERAL POVERTY GUIDELINES, WILL BE CLASSIFIED AS A CHARITY CARE PATIENT. ADDITIONALLY, IF THE PATIENT'S TOTAL CHARGES EXCEED 25 PERCENT OF THE PATIENT'S ANNUAL INCOME, THE PATIENT WILL BE CLASSIFIED AS A CHARITY CARE PATIENT, UNLESS THE PATIENT'S INCOME EXCEEDS FOUR TIMES THE FEDERAL POVERTY LEVEL FOR A FAMILY OF FOUR. BECAUSE CIRCLES OF CARE DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE SUCH AMOUNTS ARE NOT REPORTED AS GROSS PATIENT SERVICE REVENUE. FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 5 CIRCLES OF CARE (COC) UTILIZES THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) FROM TWO UMBRELLA ORGANIZATIONS, CENTRAL FLORIDA CARES HEALTH SYSTEM (CFCHS) AND SPACE COAST HEALTH FOUNDATION (SCHF). CFCHS IS A NOT-FOR-PROFIT ORGANIZATION CONTRACTED BY THE DEPARTMENT OF CHILDREN AND FAMILES (DCF) TO OVERSEE STATE-FUNDED MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT SERVICES IN BREVARD, ORANGE, OSECEOLA, AND SEMINOLE COUNTIES. SCHF IS A PUBLIC CHARITY ORGANIZATION IN BREVARD COUNTY THAT WORKS ON COLLABORATIVE PROJECTS WITH OTHER LOCAL ORGANIZATIONS TO MEET THE HEALTH NEEDS OF THE COMMUNITY. COC WORKS CLOSELY WITH BOTH ORGANIZATIONS IN SHAPING THEIR RESPECTIVE CHNA WHICH EMPHASIZE HIGH PRIORITY BEHAVIORAL HEALTHCARE NEEDS IN THE LOCAL COMMUNITY. CFCHS CONDUCTED ITS CHNA BY COLLARBORATING WITH OTHER SIMILAR DCF MANAGING ENTITIES AS WELL AS LOCAL HEALTH COUNCILS ACROSS THE STATE OF FLORIDA. THEY ALSO ENGAGED WITH VARIOUS COMMUNITY PARTNERS LIKE COC AND OTHER ORGANIZATIONS AND AGENCIES ACROSS DIVERSE INDUSTRIES, INCLUDING BUT NOT LIMITED TO HEALTHCARE, HOUSING, LAW ENFORCEMENT, EDUCATION, AND LOCAL CHARITIES. SCHF CONDUCTED ITS CHNA BY USING FOCUS GROUPS, INDIVIDUAL INTERVIEWS, AND RESEARCH TO IDENIFY SPECIFIC COMMUNITY NEEDS IN THE BREVARD COUNTY WITH THE GOAL OF ENHANCING MENTAL AND PHYSICAL WELLNESS OF ITS COMMUNITY MEMBERS. FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 6A OTHER HOSPITALS WITH WHICH THE CHNA WAS CONDUCTED INCLUDE: PARRISH MEDICAL CENTER, ASPIRE HEALTH PARTNERS, LIFESTREAM BEHAVIORAL CENTER, AND PARK PLACE BEHAVIORAL HEATLH CARE. FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 6B OTHER NON-HOSPITAL ORGANIZATIONS AND GOVERNMENT ENTITIES WITH WHICH THE CHNA WAS CONDUCTED INCLUDE: BREVARD 2-1-1, BREVARD C.A.R.E.S., BREVARD COUNTY COURTS, BREVARD COUNTY SHERIFFS OFFICE, BREVARD HOUSING & HUMAN SERVICES, BREVARD FAMILY PARTNERSHIP, BREVARD HEALTH ALLIANCE, BREVARD HOMELESS COALITION, BREVARD SCHOOLS, CHILDREN'S ADVOCACY CENTER, CHILDREN'S HOME SOCIETY OF FLORIDA, COAST HEALTH SYSTEMS OF BREVARD, COMMUNITY COUNSELING CENTER OF CENTRAL FLORIDA, DEVEREUX, ECKARD CONNECTS, EASTERN FLORIDA STATE COLLEGE, FLORIDA INSTITUTE OF TECHNOLOGY, HEART OF FLORIDA UNITED WAY, HOUSE OF FREEDOM, IMPOWER, INFORMED FAMILIES, LIFETIME LEARNING CENTER, MENTAL HEALTH ASSOCIATION, MENTAL HEALTH RESOURCE CENTER, PROJECT OPIOID, NAMI BREVARD COUNTY, SPACE COAST HEALTH CENTERS, SPACE COAST RECOVERY, SPECIALIZED TREATMENT EDUCATION AND PREVENTION SERVICES (STEPS), THE RASE PROJECT, THE TRANSITION HOUSE, UNIVERSITY BEHAVIORAL CENTER, VOLUNTEERS FOR AMERICA, AND WAYNE DENSCH CENTER. FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 11 BASED ON THE MOST RECENT CHNA, CIRCLES OF CARE (COC) IDENTIFIED AND PRIORITZED TWO AREAS: (1)COUNTY SUICIDE RATE (2)ACCESS TO BEHAVIORAL HEALTH SERVICES (1) TO ADDRESS THE COUNTY SUICIDE RATE, COC SUCCESSFULLY LOBBIED FLORIDA LEGISLATURE AND OBTAINED THE CENTRAL RECEIVING SYSTEM DESIGNATION. THE CRS DESIGNATION ENHANCED COC'S ABILITY TO BE THE SINGLE POINT OF ENTRY FOR PATIENTS INTO THE MENTAL HEALTH AND SUBSTANCE ABUSE SYSTEM FOR APPROPRIATE ASSESSMENT AND PLACEMENT OF SERVICES FOR INDIVIDUALS EXPERIENCING CRISIS. PARTNERING WITH LOCAL LAW ENFORCEMENT AND OTHER COMMUNITY PARTNERS, COC CAN PROVIDE GREATER ACCESS TO CARE AND DIVERT INDIVIDUALS AWAY FROM THE COSTLIER CRIMINAL JUSTICE SYSTEMS, STATE HOSPITAL SYSTEMS AND LOCAL HOSPITAL EMGERGENCY DEPARTMENTS, PRIMARILY THE BAKER ACT AND MARCHMAN ACT POPULATION. COC WILL ALSO EXPAND ITS ENHANCED RISK ASSESSMENTS OF THE INPATIENT POPULATION TO ALL AMBULATORY PROGRAMS AS WELL AS EXPANDING ACCESS TO CARE, PRIORITY AREA 1, WHICH WILL ALLOW COCO TO INTERFACE WITH MORE SUICIDAL RESIDENTS AFFORDING A HIGHER OPPORTUNITY FOR INTERVENTION. (2) TO ADDRESS ACCESS TO BEHAVIORAL HEALTH SERVICES, COC WILL JOIN OTHER BEHAVIORAL PROVIDERS IN BECOMING A CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC (CCBHC). THE CCBHC HEALTH DELIVERY MODEL IS DESIGNED TO ENSURE ACCESS TO COORDINATED COMPREHENSIVE BEHAVIORAL HEALTH CARE, INCLUDING THE ADDITION OF PRIMARY CARE SERVICES. CCBHC WILL IMPROVE CARE COORDINATION AND SERVICE AVAILABILITY TO CONNECT PATIENTS WITH APPROPRIATE SERVICES IN A TIMELY MANNER. COC WILL UTILIZE CONTRACTED INCIDENTAL FUNDING TO PROVIDE TRANSPORTATION AND HOUSING SUPPORT TO PROVIDE PATIENTS WITH MORE SOCIAL STABILITY AND REDUCE TRANSPORTATION CHALLENGES. COC WILL ALSO INCREASE CAPACITY FOR TREATMENT OF SUBSTANCE USE DISORDERS, INCLUDING BUT NOT LIMITED TO ADDITIONAL DESIGNATED DETOXIFICATION BEDS, MEDICATED ASSISTED TREATMENT (MAT) AND CHILD WELFARE PROGRAMS. 9 TWIN RIVERS 400 EAST SHERIDAN ROAD MELBOURNE FL 32901 INPATIENT ADULT SUBSTANCE ABUSE CHILDRENS CRISIS STABILIZATION UNIT 400 EAST SHERIDAN ROAD MELBOURNE FL 32901 CHILDREN'S CRISIS STABILIZATION UNIT ADULT CRISIS STABILIZATION UNIT 880 DR MLK JR BLVD MELBOURNE FL 32901 ADULT CRISIS STABILIZATION UNIT PSYCHIATRIC OUTPATIENT SERVICES 6700 S WASHINGTON AVE TITUSVILLE FL 32718 PSYCHIATRIC OUTPATIENT SERVICES PSYCHIATRIC OUTPATIENT SERVICES 1770 CEDAR STREET ROCKLEDGE FL 32955 PSYCHIATRIC OUTPATIENT SERVICES PSYCHIATRIC OUTPATIENT SERVICES 2020 COMMERCE DRIVE MELBOURNE FL 32904 PSYCHIATRIC OUTPATIENT SERVICES CHILDREN'S OUTREACH SERVICES 4450 W EAU GALLIE BLVD MELBOURNE FL 32934 CHILDREN'S OUTREACH SERVICES ADULT RESIDENTIAL SERVICES 2000 COMMERCE DRIVE MELBOURNE FL 32904 ADULT RESIDENTIAL SERVICES ADULT RESIDENTIAL SERVICES 1770 CEDAR STREET ROCKLEDGE FL 32955 ADULT RESIDENTIAL SERVICES SCHEDULE H, PART I, LINE 7G AMOUNTS REPORTED ON PSYCHIATRIC INPATIENT UNIT REVENUE AND EXPENSES BASED ON COST ACCOUNTING SYSTEM. SCHEDULE H, PART I, LINE 7 COSTING INFORMATION CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDER'S MEDICARE COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDER'S COST ACCOUNTING SYSTEM. SCHEDULE H, PART III, LINE 2 COSTING INFORMATION IS CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDER'S 2022 MEDICARE COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDER'S COST ACCOUNTING SYSTEM. THE AMOUNT OF BAD DEBT EXPENSE (AT COST) ATTRIBUTABLE TO ELIGBLE PATIENTS UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS BASED ON AN ANALYSIS OF PATIENT CLAIMS WHERE COVERAGES UNDER THIRD PARTY PAYORS OR OTHER AGENCIES WERE REJECTED AND FURTHER APPEALS WERE UNABLE TO BE MADE. GROSS PATIENT SERVICE REVENUE IS ADJUSTED FOR CONTRACTUAL AND POLICY ADJUSTMENTS TO DETERMINE NET PATIENT SERVICE REVENUE. ACCORDINGLY, ALL AMOUNTS WRITTEN OFF AS BAD DEBT EXCLUDE THESE CONTRACTUAL AND POLICY ADJUSTMENTS. SCHEDULE H, PART III, LINE 8 REVENUE RECEIVED UNDER THE MEDICARE REIMBURSEMENT AGREEMENT IS SUBJECT TO AUDIT AND RETROACTIVE ADJUSTMENT BY THE MEDICARE INTERMEDIARY AGENCY. THE RETROACTIVE MEDICARE ADJUSTMENTS ARE REPORTED IN NET PATIENT SERVICE REVENUE IN THE YEAR IN WHICH THE FONDS ARE PAID OUT OR RECEIVED. ALL MEDICARE REPORTS, FOR THE YEARS ENDED JUNE 30, 2022 AND PRIOR, HAVE BEEN AUDITED OR SUBJECTED TO A DESK REVIEW AND FINAL SETTLEMENTS HAVE BEEN DETERMINED. MANAGEMENT RECORDS ADDITIONAL RECEIVABLES AND PAYABLES RELATING TO MEDICARE BASED ON THE MEDICARE COST REIMBURSEMENT REPORTS. THE TOTAL INPATIENT REVENUE RECEIVED FROM MEDICARE AND ALLOWABLE COSTS OF CARE RELATING TO THOSE PAYMENTS ARE TAKEN DIRECTLY FROM THE 2022 MEDICARE COST REPORT SETTLEMENT SUMMMARY. NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS. THE TOTAL OUTPATIENT REVENUE RECEIVED FROM MEDICARE ARE TAKEN DIRECTLY FROM THE 2022 MEDICARE COST REPORT. COSTS ASSOCIATED WITH THESE REVENUES ARE BASED ON THE COST TO CHARGE RATIO DEVELOPED FOR OUTPATIENT SERVICES USING THE PROVIDER'S COST ACCOUNTING SYSTEM. NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS. SCHEDULE H, PART III, LINE 9B INSURED CLIENTS ARE RESPONSIBLE FOR CO-PAYS REGARDLESS OF THEIR INCOME BY LAW. THE INPATIENT COLLECTION POLICY MANDATES THAT THE PROVIDER MARE THREE ATTEMPTS (LETTERS, TELEPHONE) TO COLLECT PRIOR TO WRITING A RECEIVABLE OFF AS A BAD DEBT. IF THE PATIENT MEETS THE CRITERIA FOR CHARITY CARE AS INDIGENT UNDER THE FEDERAL POVERTY GUIDELINES, NO ATTEMPT TO COLLECT IS MADE. IF THE PROVIDER IS UNABLE TO COLLECT FROM THE CLIENT VIA MAIL OR PHONE, THE RELATED RECEIVABLE IS WRITTEN OFF AS BAD DEBT. SCHEDULE H, PART VI, LINE 2 CIRCLES OF CARE, INC. MAINTAINS COMMUNICATION WITH THE DEPARTMENT OF CHILDREN AND FAMILIES, THE STATE' S MENTAL HEALTH AND SUBSTANCE ABUSE AUTHORITY. THE ORGANIZATION ALSO CONDUCTS IT'S OWN LOCAL SURVEYS AND COLLABORATES WITH OTHER LOCAL HOSPITAL ORGANIZATIONS AND THE SPACE COAST HEALTH FOUNDATION TO ACCESS THE CURRENT NEEDS OF THE COMMUNITY. IN ADDITION, THE ORGANIZATION IS A MEMBER OF THE HEALTH SYSTEMS AGENCY OF EAST CENTRAL FLORIDA THAT CONDUCTS REGIONAL AND STATEWIDE NEEDS ASSESSMENTS. SCHEDULE H, PART VI, LINE 3 AFTER ADMISSION TO THE INPATIENT UNITS, CLIENT FINANCIAL REPRESENTATIVE MEET WITH THE CLIENT TO DISCUSS THE CLIENT'S INSURANCE COVERAGE. DURING THIS DISCUSSION, ALONG WITH A FINANCIAL ELIGIBILTY APPLICATION, THE FINANCIAL REPRESENTATTIVES INFORMS THE CLIENT OF ANY AVAILABLE FINANCIAL ASSISTANCE WHICH INCLUDES FREE OR DISCOUNTED SERVICES. UPON DISCHARGE, THIS INFORMATION IS ONCE AGAIN REVIEWED WITH THE CLIENT. SCHEDULE H, PART VI, LINE 4 CIRCLES OF CARE , INC. SERVES BREVARD COUNTY FLORIDA. BREVARD COUNTY, A COASTAL REGION BORDERED ON THE EAST BY THE ATLANTIC OCEAN. BREVARD IS AN EXTRA-LONG COUNTY, EXTENDING 72 MILES FROM NORTH TO SOUTH, BUT AVERAGING 26.5 MILES INLAND FROM THE SEACOAST AT ANY POINT. BREVARD COUNTY IS APPROXIMATELY 35 MILES EAST OF ORLANDO AND "HALFWAY" DOWN FLORIDA. THERE IS NO MAJOR URBAN CENTER IN THE COUNTY. THE RACIAL MAKEUP OF THE COUNTY ACCORDING TO THE MOST RECENTION POPULATION ESTIMATES BASED ON 2021 CENSUS DATA, RACE WAS: WHITE (NON-HISPANIC) 72.8%; BLACK OR AFRICAN AMERICAN 9.1%; HISPANIC OR LATINO 6.0%; ASIAN 2.4%; MULTIRACIAL 6.5%; AND OTHER 3.2%. THE POPULATION OF 602,000 WAS DISTRIBUTED AS FOLLOWS: UNDER AGE OF 18 YEARS 22.2%; BETWEEN AGE OF 18 TO 65 53.1%; AND AGE 65 YEARS OR OLDER 24.7%. THE PRECENTAGE OF FEMALES WAS 50.7%. THERE WERE 246,650 HOUSEHOLDS WITH AVERAGE HOUSEHOLD SIZE OF 2.45. THE MEDIAN HOUSEHOLD INCOME WAS AROUND 63,600. THE PERCENTAGE OF POPULATION IN POVERTY WAS ESTIMATED AT 10.0%. PERSONS WITHOUT HEALTH INSURANCE UNDER AGE 65 YEARS WAS ESTIMATED AT 13.6% WHILE THOSE WITH DISABILITY UNDER AGE 65 YEARS WAS ESTIMATED AT 11.0%. SCHEDULE H, PART VI, LINE 5 A VOLUNTARY CITIZEN BOARD OF TWENTY-TWO PERSONS WHO LIVE AND WORK IN BREVARD COUNTY GOVERNS CIRCLES OF CARE, INC. THIS ACTIVE AND INVOLVED BOARD OF DIRECTORS IS CHARGED WITH: ESTABLISHING ALL POLICIES GOVERNING THE CORPORATION, APPROVING ANNUALLY THE GOALS, OBJECTIVES AND A PLAN OF OPERATION FOR THE DELIVERY OF SERVICES, APPROVAL OF AN ANNUAL BUDGET, OVERSIGHT OF FINANCIAL RECORDS AND AUDITS, ASSURING THOSE PERSONS OF THE BREVARD COMMUNITY ARE SERVED WITH QUALITY, APPROPRIATE AND EFFICIENT PROGRAMS. BOARD MEMBERS ARE SELECTED FOR THEIR INTEREST AND DESIRE IN THE PROVISION OF QUALITY BEHAVIORAL HEALTHCARE SERVICES IN BREVARD COUNTY. THE BOARD MEMBERS ARE REFLECTIVE OF THE DIFFERENT GEOGRAPHICAL AREAS OF THE COUNTY AND MANY REPRESENT CONSUMERS AND FAMILY MEMBERS WITH SPECIAL INTEREST IN OUR VARIOUS PROGRAMS. SCHEDULE H, PART VI, LINE 6 N/A SCHEDULE H, PART VI CHARITY CARE CIRCLES OF CARE IDENTIFIES CHARITY CARE PATIENTS USING THE SAME CRITERIA USED BY THE STATE OF FLORIDA AGENCY FOR HEALTH CARE ADMINISTRATION. IT IS THEIR POLICY THAT A PATIENT, WHOSE INCOME DOES NOT EXCEED 200 PERCENT OF THE CURRENT FEDERAL POVERTY GUIDELINES, WILL BE CLASSIFIED AS A CHARITY CARE PATIENT. ADDITIONALLY, IF THE PATIENT'S TOTAL CHARGES EXCEED 25 PERCENT OF THE PATIENT'S ANNUAL INCOME, THE PATIENT WILL BE CLASSIFIED AS A CHARITY CARE PATIENT, UNLESS THE PATIENT'S INCOME EXCEEDS FOUR TIMES THE FEDERAL POVERTY LEVEL FOR A FAMILY OF FOUR. BECAUSE CIRCLES OF CARE DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE SUCH AMOUNTS ARE NOT REPORTED AS GROSS PATIENT SERVICE REVENUE. X X X X X false false false false false false false false false DAVID FELDMAN PRESIDENT 289277 92377 98605 66998 13452 560709 WILLIAM VINTROUX SENIOR VP/TREASURER 186181 36369 36424 47452 16349 322775 STEPHEN LORD EXECUTIVE VP 211504 43256 25447 51631 16349 348187 BARRY HENSEL VP CLINICAL DIRECTOR 194278 55712 19688 47418 13004 330100 LINDA BRANNON VP HUMAN RESOURCES 146611 33179 22653 29446 231889 REHAN FAROOQUI PSYCHIATRIST 275620 19875 42079 16349 353923 LUIS VINUELA CHIEF MEDICAL STAFF 310065 13000 47839 16349 387253 JOSEPH MINGOIA PSYCHIATRIST 265921 11815 30129 16349 324214 TODD GATES PSYCHIATRIST 256642 26829 7643 291114 CAROLINE GRIFFIN PSYCHIATRIST 164789 11983 14916 191688 SARAH BEST WIFE - OFFICER 80527 WAGES AND OTHER COMP false X 1 970000 X 1 31292 false false false FORM 990, PAGE 6, PART VI, LINE 11B THE PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE CHAIRMAN OF THE AUDIT AND FINANCE COMMITTEE BEFORE IT IS FILED. THE CHAIRMAN THEN DISTRIBUTES THE COPY OF THE FINAL VERSION TO THE BOARD MEMBERS FOR REVIEW. AFTER REVIEWING THE RETURN, THE AUDIT AND FINANCE COMMITTEE APPROVES THE RELEASE OF THE FORM 990 PENDING ANY APPLICABLE CHANGES. THE RETURN IS THEN MODIFIED AS NECESSARY AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES EACH DIRECTOR, OFFICER AND MANAGEMENT STAFF TO SIGN A STATEMENT ANNUALLY THAT AFFIRMS THAT EACH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY AND (D) UNDERSTANDS THAT CIRCLE OF CARE IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY HAS THREE ESSENTIAL ELEMENTS. (1) FULL DISCLOSURE BOARD MEMBERS AND STAFF MEMBERS IN DECISION- MAKING ROLES SHOULD MAKE KNOWN THEIR CONNECTIONS WITH GROUPS DOING BUSINESS WITH THE ORGANIZATION. THIS INFORMATION SHOULD BE PROVIDED ANNUALLY. (2) BOARD MEMBER ABSTENTION FROM DISCUSSION AND VOTING BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHOULD NOT PARTICIPATE IN DISCUSSIONS OR VOTE ON MATTERS AFFECTING TRANSACTIONS BETWEEN THE ORGANIZATION AND OTHER GROUPS. (3) STAFF MEMBER ABSTENTION FROM DECISION-MAKING STAFF MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT SHOULD NOT BE SUBSTANTIALLY INVOLVED IN DECISION-MAKING AFFECTING SUCH TRANSACTIONS. IF THERE IS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER IS INVOLVED IN OR IS AWARE OF ANY TRANSACTIONS OR SITUATION THAT RESULTS IN A CONFLICT, OR THE APPEARANCE OF A CONFLICT, DIRECTLY, OR INDIRECTLY THROUGH BUSINESS, INVESTMENT OR FAMILY, THEN SUCH PERSON SHALL PROMPTLY DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER CONFLICT. A FULL DISCLOSURE OF ALL THE FACTS PERTAINING TO ANY TRANSACTION THAT IS SUBJECT TO ANY DOUBT CONCERNING THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST SHALL BE MADE BEFORE CONSUMMATION OF THE TRANSACTION. IF THERE IS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE INDIVIDUAL SHALL BE INFORMED OF THE BASIS FOR SUCH BELIEF AND SHALL BE AFFORDED AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF AFTER HEARING THE RESPONSE OF THE DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, IT IS DEEMED THE DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY ACTION SHALL BE TAKEN. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD UTILIZED STATE-WIDE (FLORIDA COUNCIL OF COMMUNITY MENTAL HEALTH) AND NATIONAL (MENTAL HEALTH CORPORATION OF AMERICA) COMPENSATION SURVEYS OF CEOS IN THE MENTAL HEALTH INDUSTRY. USING THE RESULTS OF THE SURVEYS, THE EXECUTIVE COMMITTEE DRAFTED A PROPOSED COMPENSATION PACKAGE FOR THE CEO AND FORWARDED IT TO THE ADUIT AND FINANCE COMMITTEE FOR REVIEW PRIOR TO ITS INCORPORATION INTO THE BUDGET. PARAMETERS UTILIZED IN SETTING THE COMPENSATION PACKAGE FOR THE CEO INCLUDES SERVICE DELIVERY TO THE COMMUNITY AND COMPLIANCE WITH INDUSTRY STANDARDS/REGULATIONS. COMPENSATION IS NOT BASED ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B USING AVAILABLE STATEWIDE (FLORIDA COUNCIL OF COMMUNITY MENTAL HEALTH) AND NATIONAL (MENTAL HEALTH CORPORATION OF AMERICA) INDUSTRY DATA, THE CEO FORMULATES COMPENSATION PACKAGES FOR ALL OTHER OFFICERS AND KEY EMPLOYEES. FACTORS CONSIDERED IN FORMULATING COMPENSATION INCLUDE EDUCATION, EXPERIENCE AND COST OF LIVING DIFFERENCES WHERE APPLICABLE. COMPENSATION IS NOT BASED OF THE REVENUE OR NET EARNINGS OF THE ORGANIZATION. ONCE THE COMPENSATION PACKAGES FOR OFFICER AND KEY EMPLOYEES ARE ASSEMBLED, THE CEO FORWARDS HIS PROPOSALS TO THE AUDIT AND FINANCE COMMITTEE FOR INCORPORATION INTO THE BUDGET. ONCE THE AUDIT AND FINANCE COMMITTEE RECEIVES THE PROPOSED COMPENSATION PACKAGES FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES, THEY ARE REVIEWED AND INCORPORATED INTO THE BUDGET PROCESS. ONCE THE BUDGET IS COMPLETED, IT IS FORWARDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES MEMBERS OF THE PUBLIC COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS FREE OF CHARGE UPON RECEIPT OF A WRITTEN REQUEST FOR SUCH INFORMATION. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VIII LINE 2B: PHARMACY INCOME IS EXCLUSIVE OF 970,000 IN DONATED PHARMACEUTICALS. FORM 990, PART XI, LINE 9 CHANGE IN UNREALIZED GAINS AND LOSSES 34,447