2025-05-07T12:46:44-05:00 2024-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2024-01-01 310952866 THE CENTER FOR HOSPICE & PALLIATIVE CARE INC CENT 5742433100 501 COMFORT PL MISHAWAKA IN 46545 KARL HOLDERMAN VP CFO 5742433100 2025-05-07 1 0 MARGENE ZINK P01222961 5742894011 2025-05-07 2024 2025-03-06 01:10:19Z KARL HOLDERMAN 501 COMFORT PL MISHAWAKA IN 46545 16889710 0 X CFHCARE.ORG X 1978 IN THE ORGANIZATION'S MISSION IS TO PROVIDE HOSPICE AND HOME HEALTH CARE TO PATIENTS AND THEIR FAMILIES, AS WELL AS GRIEF COUNSELING AND COMMUNITY EDUCATION THROUGH A NINE COUNTY SERVICE AREA. 14 14 256 300 0 0 2754237 4257 14510479 16425705 2115 399284 46645 60464 17313476 16889710 0 0 0 0 14954515 14723467 0 0 0 5772339 5214430 20726854 19937897 -3413378 -3048187 58335236 56841773 2462078 2442305 55873158 54399468 X ESTABLISHED IN 1978, THE CENTER FOR HOSPICE CARE (CHC) IS AN INDEPENDENT, COMMUNITY BASED, NOT-FOR-PROFIT ORGANIZATION, IMPROVING THE QUALITY OF LIVING THROUGH HOSPICE, HOME HEALTH, GRIEF COUNSELING, AND COMMUNITY EDUCATION WITH OFFICES IN SOUTH BEND, PLYMOUTH, ELKHART, LA PORTE AND MISHAWAKA. CHC SERVES A NINE-COUNTY AREA IN NORTHERN INDIANA, INCLUDING ELKHART, FULTON, KOSCIUSKO, LAGRANGE, LA PORTE, MARSHALL, ST. JOSEPH, STARKE, AND PORTER COUNTIES. CHC'S MISSION IS TO IMPROVE THE QUALITY OF LIVING THROUGHOUT NORTHERN INDIANA, AND OUR VISION IS TO BE THE PREMIERE HOSPICE AND PALLIATIVE CARE ORGANIZATION FOR ALL END-OF-LIFE ISSUES. OUR CORE VALUES INCLUDE COMPASSION, DIGNITY, INTEGRITY, INNOVATION, QUALITY, SERVICE, AND STEWARDSHIP. 0 0 17026172 16039767 THE CENTER FOR HOSPICE CARE (CHC) IS AN INDEPENDENT, COMMUNITY-BASED, NOT-FOR-PROFIT CORPORATION THAT ACHIEVES ITS MISSION OF "IMPROVING THE QUALITY OF LIVING" BY PROVIDING COMPREHENSIVE HOSPICE, PALLIATIVE, AND HOME HEALTH CARE SERVICES TO ELIGIBLE PATIENTS AND THEIR FAMILIES, AS WELL AS GRIEF COUNSELING AND COMMUNITY EDUCATION TO ANY INTERESTED PARTIES WITHIN ITS NINE-COUNTY SERVICE AREA. NO PERSON IS EVER TURNED AWAY DUE TO LACK OF INSURANCE OR ABILITY TO PAY, AND CHC PROVIDED SERVICES TO 1,541 PATIENTS DURING 2024. CHC IS SUPPORTED PRIMARILY THROUGH THIRD PARTY REIMBURSEMENTS, APPROXIMATELY 91% OF THE NET PATIENT SERVICE REVENUE CAME FROM THIRD-PARTY REIMBURSEMENTS FOR THE YEAR ENDED DECEMBER 31, 2024. CHC ALSO RECEIVED SUPPORT FROM DONOR CONTRIBUTIONS, BEQUESTS, GRANTS, AND FUNDRAISING ACTIVITIES CONDUCTED THROUGH THE HOSPICE FOUNDATION, A RELATED TAX EXEMPT ORGANIZATION. THE ORGANIZATION DETERMINES EACH PATIENT'S ABILITY TO PAY DURING THE ADMISSION PROCESS. WHEN A PATIENT MEETS CERTAIN CRITERIA, PART OR ALL OF THE PATIENT'S CHARGES ARE DEEMED CHARITY CARE AND ARE NOT COLLECTED BECAUSE THE ORGANIZATION DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE. THOSE AMOUNTS ARE EXCLUDED FROM NET PATIENT SERVICE REVENUE. CHARITY CARE CHARGES, AT RATE SIMILAR TO THOSE CHARGED TO PATIENTS AND THIRD PARTIES, APPROXIMATED $1,709,610 FOR THE YEAR ENDED DECEMBER 31, 2024. THE ORGANIZATION ALSO RECEIVES DONATED SERVICES FROM A VARIETY OF UNPAID VOLUNTEERS. THE VALUE OF DONATED SERVICES IS NOT REFLECTED IN THE FINANCIAL INFORMATION REPORTED. THE VALUE OF THE VOLUNTEER HOURS NOT RECOGNIZED APPROXIMATED $252,156 FOR THE YEAR ENDED DECEMBER 31, 2024. 76993 404756 THE CENTER FOR HOSPICE CARE IS THE SOLE MEMBER OF CENTER FOR ADULT DAY SERVICES, LLC, AN ORGANIZATION THAT PROVIDES A STRUCTURED SETTING TO ADULTS WHO NEED HEALTH, SOCIAL, AND SUPPORT SERVICES DURING THE DAY. THE SERVICES PROVIDED TO ADULTS ARE DESIGNED TO MEET THE INDIVIDUAL NEEDS OF FUNCTIONALLY IMPAIRED ADULTS WHO REQUIRE SUPERVISION DURING THE DAY. DURING THE TIME THE OPERATIONS WERE UNDER THE CENTER FOR HOSPICE, 80 ADULTS WERE SERVED. 17103165 1 0 0 1 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 3 0 256 1 0 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 0 0 IN X X KARL HOLDERMAN 5742433100 501 COMFORT PL MISHAWAKA IN 46545 KARISSA MISNER MEDICAL DIRECTOR 40.00 X 339054 0 8261 JOEL COHEN PHYSICIAN 40.00 X 297280 0 7300 JOHN MASTROJOHN III CEO 35.00 5.00 X 295044 52066 8436 KARL HOLDERMAN VP CFO 35.00 5.00 X 173347 30591 6774 CHRISTINE MADLEM DIRECTOR OF NURSING 40.00 X 131361 0 2871 LAURA LETHBRIDGE CASE MANAGER 40.00 X 108934 0 1189 CATHERINE BENNETT NURSE PRACTITIONER 40.00 X 123007 0 4412 DIANE KRILL DIRECTOR 0.00 X 0 0 0 DALE PATTERSON MD DIRECTOR 0.00 X 0 0 0 ANDY MURRAY DIRECTOR 0.00 X 0 0 0 TERRY RODINO DIRECTOR 0.00 X 0 0 0 JODI SPATARO DIRECTOR 0.00 X 0 0 0 MATTHEW ANDERSON DIRECTOR 0.00 X 0 0 0 CINDY KILGORE DIRECTOR 0.00 X 0 0 0 BUNMI OKANLAMI MD DIRECTOR 0.00 X 0 0 0 JEFFREY WYSONG DIRECTOR 0.00 X 0 0 0 TIM PORTOLESE FOUNDATION CHAIR 0.00 X 0 0 0 ROLAND W CHAMBLEE JR SECRETARY 0.00 X 0 0 0 BRIAN HUBER MD TREASURER 0.00 X 0 0 0 KEVIN MURPHY VICE CHAIR 0.00 X 0 0 0 KURT JANOWSKY CHAIR 0.00 X 0 0 0 1468027 82657 39243 7 0 1 0 DR MATTHEW MISNER 1249 EAST JEFFERSON BLVD SOUTH BEND IN 46617 PHYSICIAN SERVICES 241407 1 4257 4257 NET PATIENT SERVICE REVENUE 621610 16020949 16020949 ADULT DAY SERVICES 621610 404756 404756 16425705 399284 399284 41646 0 41646 41646 41646 MISCELLANEOUS 621610 18818 18818 18818 16889710 16444523 0 440930 490264 112918 377346 11638661 10135556 1503105 109656 93087 16569 1701544 1452769 248775 783342 664982 118360 20967 20967 51511 51511 199987 169770 30217 256252 256252 459686 390229 69457 449396 381494 67902 686539 563810 122729 339555 274269 65286 25203 21395 3808 811 688 123 478288 388163 90125 163815 139063 24752 DIRECT CARE OF PATIENTS 1891762 1891762 CADS EXPENSE 90697 76993 13704 MISCELLANEOUS 40129 34066 6063 DUES 26027 22094 3933 33805 33805 19937897 17103165 2834732 0 530542 1431294 2754237 3151890 1420410 1835748 308952 228387 5517837 4699381 1296410 818456 31384054 33068278 20640631 16307720 58335236 56841773 2216205 2307001 245873 135304 2462078 2442305 X 51746295 48346614 4126863 6052854 55873158 54399468 58335236 56841773 X -3048187 1574497 X X 0 1 X 1 0 X 1395498 258508 2754237 4257 4412500 22828934 21664198 17847917 14510479 16425705 93277233 24224432 21922706 17847917 17264716 16429962 97689733 0 0 0 97689733 35250 6463 3418 2115 440930 488176 35250 6463 3418 2115 440930 488176 28841 96585 76181 41064 18818 261489 24288523 22025754 17927516 17307895 16889710 98439398 0.99240 0.99700 0.00500 0.00050 X 0 0 0 0 0 0 0 0 1 1508 1508 0 PART II-B, LINE 1: THE CENTER FOR HOSPICE CARE IS A DUES PAYING MEMBER OF THE INDIANA ASSOCIATION FOR HOME AND HOSPICE CARE (IAHHC). 12% OF DUES PAID TO THESE ORGANIZATIONS WERE USED INDIRECTLY FOR LOBBYING ACTIVITIES. 751256 60267 28470 783053 689323 96344 34411 751256 843845 -127668 26854 689323 761355 114394 31904 843845 697088 101305 37038 761355 1.00000 1 0 5517837 4699381 818456 818456 INTEREST IN HOSPICE FOUNDATION 33068278 F 33068278 DUE FROM AFFILIATE 16193226 LEASE ASSET 114494 16307720 LEASE LIABILITY 135304 135304 X PART V, LINE 4: THE ORGANIZATION'S BOARD DESIGNATED ENDOWMENT CONSISTS OF POOLED FUNDS INVESTED AND MANAGED BY FOUR AREA COUNTY COMMUNITY FOUNDATIONS (COMMUNITY FOUNDATION OF ST JOSEPH COUNTY, MARSHALL COUNTY COMMUNITY FOUNDATION, UNITY FOUNDATION OF LA PORTE COUNTY AND THE COMMUNITY FOUNDATION OF ELKHART COUNTY). THESE FOUNDATIONS HAVE ESTABLISHED A FUND DESIGNATED AS THE "HOSPICE FUND" TO RECEIVE GIFTS FOR THE PURPOSE OF PROVIDING SUPPORT TO THE ORGANIZATION IN ORDER TO FURTHER ITS MISSION AND TAX EXEMPT PURPOSE. THE AMOUNTS CONTRIBUTED BY THE ORGANIZATION ARE RECORDED AS BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS. THE ORGANIZATION EXPECTS TO RECEIVE ONLY THE INCOME EARNED ON THE ASSETS HELD IN PERPETUITY. DISTRIBUTIONS FROM THE FUNDS ARE BASED UPON THE INDIVIDUAL FOUNDATION'S SPENDING POLICY, WHICH CURRENTLY PROVIDES FOR A MAXIMUM SPENDING RATE OF 5% OF THE AVERAGE MARKET VALUE OF THE FUND OVER THE PREVIOUS 12 QUARTERS. PART X, LINE 2: HOSPICE, THE FOUNDATION AND GPIC ARE ALL NOT-FOR-PROFIT ORGANIZATIONS THAT ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATIONS ARE NOT PRIVATE FOUNDATIONS WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, ALL THREE ORGANIZATIONS HAVE CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THESE CONSOLIDATED FINANCIAL STATEMENTS. THE EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. EACH ORGANIZATION'S 2021 THROUGH 2023 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. PART XI LINE 2D - OTHER ADJUSTMENTS CHANGE IN BENEFICIAL INTEREST $1,684,224 X X X X X 0 0 0 0 0 0 0 0 0 KARISSA MISNER MEDICAL DIRECTOR 339054 0 0 0 0 0 4000 0 4261 0 347315 0 0 0 JOEL COHEN PHYSICIAN 297280 0 0 0 0 0 4000 0 3300 0 304580 0 0 0 JOHN MASTROJOHN III CEO 295044 52066 0 0 0 0 3400 600 3771 665 302215 53331 0 0 KARL HOLDERMAN VP CFO 173347 30591 0 0 0 0 3400 600 2358 416 179105 31607 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS FIRST REVIEWED IN DETAIL BY MANAGEMENT. THE ORGANIZATION PROVIDES THE BOARD WITH A FINAL VERSION OF THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS RECEIVE ORIENTATION PRIOR TO JOINING THE BOARD, AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. THE CFO REVIEWS THE QUESTIONNAIRES FOR ANY POTENTIAL CONFLICTS OF INTEREST. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE BASED ON THE IRS DEFINITION OF A FAMILY OR BUSINESS RELATIONSHIP. ANY INTERESTED PARTY WITH A POTENTIAL CONFLICT OF INTEREST IS RECUSED FROM ALL BOARD DISCUSSION/ACTION REGARDING THE POTENTIAL CONFLICTING SITUATION. SINCE ITS INCEPTION, THE ORGANIZATION HAS NOT HAD ANY CONFLICTS OF INTEREST REGARDING ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15A IN 2023, A SEARCH WAS CONDUCTED TO IDENTIFY A PERMANENT PRESIDENT / CEO. THE BOARD OF DIRECTORS FORMED A SEARCH COMMITTEE COMPRISED OF SELECTED BOARD MEMBERS AND CHAIRED BY THE BOARD CHAIR. THE BOARD ENGAGED THE EXECUTIVE SEARCH FIRM FURST GROUP TO CONDUCT THE SEARCH. IN CONJUNCTION WITH THE SEARCH, FURST GROUP CONDUCTED A SALARY SURVEY TO DETERMINE THE CEO'S INITIAL SALARY AND COMPENSATION. THE SURVEY WAS PROVIDED TO THE SEARCH COMMITTEE TO ESTABLISH THE CEO'S COMPENSATION CONSISTENT WITH BEST PRACTICE, BOARD COMEPNSATION GOVERNANCE, THE COMPETETIVE MARKET AND APPLICABLE LAWS WITH SETTING POLICY FOR EXECUTIVE COMPENSATION. NO INDIVIDUAL WHO HAD AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT PARTICIPATED IN THE DELIBERATION. THE SEARCH COMMITTEE ALONG WITH FURST GROUP ADEQUATELY DOCUMENTED THE BASIS FOR THE COMPENSATION OFFERED AND ACCEPTED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 1,684,224. BAD DEBT EXPENSE -109,727. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE FINANCIAL STATEMENT PREPARATION PROCESS AND THE SELECTION OF EXTERNAL ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS. CENTER FOR ADULT DAY SERVICES LLC 922 E COLFAX SOUTH BEND IN 46617 310952866 DAY CARE IN 404756 18740 THE CENTER CENTER FOR MEDICAL SERVICES LLC 501 COMFORT PL MISHAWAKA IN 46545 310952866 PALLIATIVE CARE SERVICES IN 98146 233806 THE CENTER THE FOUNDATION FOR THE CENTER FOR HOSPICE & PALLIATIVE CARE INC 501 COMFORT PLACE MISHAWAKA IN 46545 300433147 FUND RAISE IN 501 LINE 12B, II N/A 0 GLOBAL PARTNERS IN CARE 501 COMFORT PLACE MISHAWAKA IN 46545 161590512 HOSPICE NY 501 LINE 7 N/A 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 THE FOUNDATION FOR THE CENTER FOR HOSPICE AND PALLIATIVE CARE INC D 16193226 COST