2025-11-17T10:27:23-06:00 2024-12-31 990 2024-10-01 821866443 HEALTH FIRST COMMERCIAL PLANS INC HEAL 3214345150 3300 FISKE BLVD ROCKLEDGE FL 329554306 KRISTEN M PULIO EXECUTIVE VP CFO 3214345150 2025-11-17 1 2024 2025-03-06 01:10:19Z TERRY L FORDE 3300 FISKE BLVD ROCKLEDGE FL 329554306 106776380 0 X HTTPS://HF.ORG/ X 2017 FL WE EXIST TO IMPROVE THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE. 4 3 0 3 0 0 0 0 370832191 106153502 1942522 553520 0 0 372774713 106707022 0 0 0 0 12663762 3289651 0 0 0 355287420 94473489 367951182 97763140 4823531 8943882 138501260 129592257 66969036 49479401 71532224 80112856 WE EXIST TO IMPROVE THE HEALTH AND WELLNESS OF THE COMMUNITIES WE SERVE. 0 0 94214988 106153502 HEALTH FIRST COMMERCIAL PLANS, INC., DOING BUSINESS AS HEALTH FIRST HEALTH PLANS, OFFERS COMMERCIAL INDIVIDUAL & FAMILY PLANS WITHIN AN APPROVED SERVICE AREA CONSISTING OF BREVARD, HERNANDO, HIGHLANDS, INDIAN RIVER, LAKE, MARION, POLK, PASCO, ORANGE, OSCEOLA, SUMTER, VOLUSIA, FLAGLER, AND SEMINOLE COUNTIES IN FLORIDA. COMMERCIAL PRODUCTS OFFERED ARE ON AND OFF THE FEDERAL EXCHANGE MARKETPLACE. HEALTH FIRST HEALTH PLANS IS UNDERWRITTEN BY THE HEALTH FIRST COMMERCIAL PLANS, INC. HEALTH FIRST HEALTH PLANS' PRIMARY BUSINESS IS THE PROVISION OF PREPAID HEALTHCARE SERVICES TO MEMBERS RESIDING IN ITS SERVICE AREAS. 94214988 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X KIMBERLY MYERS 3214345150 3300 FISKE BLVD ROCKLEDGE FL 329554306 X MATTHEW F GERRELL SR VP CEO HEALTH PLANS 13.00 27.00 X X 0 1001555 30178 DALE A DETTMER ESQ DIRECTOR 1.00 2.00 X 0 15268 0 ALAN L PRESTWOOD DIRECTOR 1.00 2.00 X 0 5470 0 KIM K PATRICK DIRECTOR 1.00 8.00 X 0 18500 0 NICHOLAS W ROMANELLO ESQ SECRETARY 3.00 37.00 X 0 1010140 31967 TERRY L FORDE PRESIDENT/CEO BEG. 8/5/202 3.00 37.00 X 0 1073540 7976 KRISTEN M PULIO EXECUTIVE VP CFO BEG. 9/24 3.00 37.00 X 0 213908 1251 ANDREW FINK SR. VP COMMUNITY HEALTH SERVICES BEG 8/24 1.00 39.00 X 0 424399 12751 JOSHUA P PULVER VP CFO HFHP 12.00 28.00 X 0 444084 33136 STEVEN P JOHNSON FORMER CHAIR/PRESIDENT/CEO 0.00 0.00 X 0 278939 3102 DREW A RECTOR FORMER EVP CSO/VC 0.00 0.00 X 0 322036 0 MICHAEL A SCIALDONE FORMER EVP/CFO HFI/SECR/TR 0.00 0.00 X 0 461162 11967 BRETT A ESROCK FRMR EXE VP CFO/COO TREASURER E 0.00 0.00 X 0 1236188 31208 FRANK S LETHERBY FORMER SR. VP COMM HS /DIRECTO 0.00 0.00 X 0 732583 26059 ROBERT K HENRY FORMER DIRECTOR 0.00 0.00 X 0 17914 0 TAYLOR K SMITH FRMR INTERIM CEO HFI END 8/24 0.00 0.00 X 0 678744 0 0 7934430 189595 0 1 1 0 0 PREMIUM REVENUE 524114 106153502 106153502 106153502 622878 622878 69358 -69358 -69358 -69358 106707022 106153502 0 553520 2521119 2231609 289510 49379 43709 5670 517705 458255 59450 201448 178315 23133 30290 30290 11192 11192 2941236 2603482 337754 1410322 1248369 161953 313384 277397 35987 8823 7810 1013 39092 34603 4489 7132 6313 819 4824 4270 554 MEDICAL SERVICES 81673181 81673181 BROKER COMMISSIONS 2331572 2331572 TAXES & LICENSES 2182080 2182080 3520361 3116103 404258 97763140 94214988 3548152 0 35278201 32383329 9747892 7299992 26008953 25563077 67466214 64345859 138501260 129592257 36140744 41196092 1052312 3525603 29775980 4757706 66969036 49479401 X 71532224 80112856 71532224 80112856 138501260 129592257 8943882 -363250 0 X X 0 1 X 1 0 0 FLORIDA REHABILITATION ADMINISTRATIVE EXPENSE FUND 20000 FLORIDA REGULATORY DEPOSIT 395947 ACCOUNTS RECEIVABLE, MEMBER 5544812 ACCOUNTS RECEIVABLE, NON-MEMBER 58385100 64345859 DUE TO AFFILIATES 4440226 GOVERNMENT NON-CURRENT LIABILITIES 317480 4757706 X PART X, LINE 2: FASB ASC 740 FOOTNOTE: THE FILING ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(A), AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(4), OF THE INTERNAL REVENUE CODE AND SECTION 220.13 OF THE FLORIDA STATUTES. ASC TOPIC 740, INCOME TAXES, PRESCRIBES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS RECOGNIZED IN FINANCIAL STATEMENTS. ASC TOPIC 740 PROVIDES GUIDANCE FOR RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. 1 1 0 0 0 0 0 0 0 BRETT A ESROCK FRMR EXE VP CFO/COO TREASURER E 0 832781 0 0 0 403407 0 9200 0 22008 0 1267396 0 0 TERRY L FORDE PRESIDENT/CEO BEG. 8/5/202 0 1073110 0 0 0 430 0 732 0 7244 0 1081516 0 0 NICHOLAS W ROMANELLO ESQ SECRETARY 0 624475 0 228219 0 157446 0 9200 0 22767 0 1042107 0 0 MATTHEW F GERRELL SR VP CEO HEALTH PLANS 0 623799 0 227408 0 150348 0 9200 0 20978 0 1031733 0 0 FRANK S LETHERBY FORMER SR. VP COMM HS /DIRECTO 0 455349 0 0 0 277234 0 5295 0 20764 0 758642 0 0 TAYLOR K SMITH FRMR INTERIM CEO HFI END 8/24 0 0 0 0 0 678744 0 0 0 0 0 678744 0 0 JOSHUA P PULVER VP CFO HFHP 0 354725 0 87649 0 1710 0 9200 0 23936 0 477220 0 0 MICHAEL A SCIALDONE FORMER EVP/CFO HFI/SECR/TR 0 0 0 0 0 461162 0 0 0 11967 0 473129 0 0 ANDREW FINK SR. VP COMMUNITY HEALTH SERVICES BEG 0 423506 0 0 0 893 0 4800 0 7951 0 437150 0 0 DREW A RECTOR FORMER EVP CSO/VC 0 1615 0 0 0 320421 0 0 0 0 0 322036 0 0 STEVEN P JOHNSON FORMER CHAIR/PRESIDENT/CEO 0 9008 0 0 0 269931 0 0 0 3102 0 282041 0 0 KRISTEN M PULIO EXECUTIVE VP CFO BEG. 9/24 0 213722 0 0 0 186 0 854 0 397 0 215159 0 0 ROBERT K HENRY FORMER DIRECTOR 0 0 0 0 0 17914 0 0 0 0 0 17914 0 0 SCHEDULE J: PART I, LINE 3 COMPENSATION IS PAID BY HEALTH FIRST SHARED SERVICES, INC. EIN: 59-3336894 AND REIMBURSED BY HEALTH FIRST COMMERCIAL PLANS, INC. THE FILING ORGANIZATION RELIED ON HEALTH FIRST SHARED SERVICES, INC. FOR ESTABLISHING THE TOP MANAGEMENT OFFICIAL'S COMPENSATION. SEE CORE 990, PART VI, SECTION B, LINE 15 ON SCHEDULE O FOR FURTHER INFORMATION REGARDING THE PROCESS UTILIZED. PART I, LINE 4A: THE FOLLOWING SEVERANCE PAYMENTS ARE INCLUDED IN TAXABLE COMPENSATION REPORTED ON 2024 FORM W-2: STEVEN P. JOHNSON - $269,931 DREW A. RECTOR - $320,421 MICHAEL A. SCIALDONE - $466,095 BRETT A. ESROCK - $397,041 FRANK S. LETHERBY - $270,289 PART I, LINE 4B: THE FOLLOWING INDIVIDUALS PARTICIPATE IN CAP-EX (A SPLIT DOLLAR LIFE INSURANCE AGREEMENT IN PLACE OF A TRADITIONAL SERP) AND HAVE ESTABLISHED A PREMIUM DEPOSIT ACCOUNT. THE ACCOUNT IS CONNECTED TO THE INSURANCE POLICY AND WILL BE USED TO PAY FUTRE PREMIUMS ON THE POLICY. THE INDIVIDUALS ARE TAXED ON ANY EARNINGS GENERATED BY THIS ACCOUNT. DURING THE TAX YEAR, THE FOLLOWING INDIVIDUALS RECEIVED TAX WITHDRAWAL AMOUNTS TO COVER THEIR TAX LIABILITY. SEE HEALTH FIRST SHARED SERVICES, INC. (EIN: 59-3336894) FORM 990, AND RELATED SCHEDULES FOR FURTHER DETAILS ON THE PROGRAM. STEVEN P. JOHNSON $0 BRETT A. ESROCK $4,589 FRANK S. LETHERBY $8,413 MICHAEL A. SCIALDONE $0 FORM 990, SECTION A, TAX YEAR: THE ACCOUNTING PERIOD FOR CALENDAR YEAR 2024 IS A SHORT-TERM CALENDAR YEAR FILING. THE ACCOUNTING PERIOD CHANGED FROM FISCAL YEAR (OCTOBER 1ST - SEPTEMBER 30TH) TO CALENDAR YEAR (JANUARY - DECEMBER). FOR CALENDAR YEAR 2024 FILING THE PERIOD IS COVERING OCTOBER 1, 2024 - DECEMBER 31, 2024. THIS CHANGE WAS NECESSARY TO SIMPLY OPERATIONS AND ENHANCE COMPARIBILITY. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF HEALTH FIRST COMMERCIAL PLANS, INC. IS HEALTH FIRST SHARED SERVICES, INC. (HFSS), A FLORIDA NOT-FOR-PROFIT CORPORATION THAT SERVES AS THE CORPORATE PARENT OF THE HEALTH SYSTEM. FORM 990, PART VI, SECTION A, LINE 7A HEALTH FIRST SHARED SERVICES, INC. (HFSS), A SECTION 501(C)(3) EXEMPT ORGANIZATION AND THE PARENT OF THE EXEMPT HEALTHCARE SYSTEM, IS THE SOLE CORPORATE MEMBER OF THE FILING ORGANIZATION WITH THE POWER TO ELECT OR APPOINT ANY MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B SUBJECT TO THE LIMITATIONS OF THE ARTICLES OF INCORPORATION OF THE CORPORATION, THESE BYLAWS AND THE LAWS OF THE STATE OF FLORIDA, AND SUBJECT TO AN AGREEMENT AMONG ALL THE SHAREHOLDERS OF THE CORPORATION, IF ANY, THE ADMINISTATIVE POWERS OF THE CORPORATION SHALL BE VESTED IN THE BOARD OF DIRECTORS, WHICH SHALL HAVE CHARGE, CONTROL AND MANAGEMENT OF THE PROPERTY, AFFAIRS AND FUNDS OF THE CORPORATION. NOTWITHSTANDING ANYTHING TO THE CONTRARY CONTAINED HEREIN, WHERE THE BYLAWS OF A WHOLLY-OWNED SUBSIDIARY OF THE CORPORATION GRANTS, OR RESERVES TO, THE CORPORATION, AS THE SOLE SHAREHOLDER OF SUCH SUBSIDIARY, SPECIAL APPROVAL RIGHTS AS TO CERTAIN MATTERS (THAT WOULD OTHERWISE BE VESTED IN THE BOARD OF DIRECTORS OF SUCH SUBSIDIARY) (THE "RESERVED MATTERS"), THE BOARD OF DIRECTOR SHALL NOT TAKE ANY ACTION WITH RESPECT TO THE RESERVED MATTERS WITHOUT THE PRIOR APPROVAL OF THE SHAREHOLDERS OF THE CORPORATION, SUBJECT TO, AND IN ACCORDANCE WITH, AN AGREEMENT AMONG ALL OF THE SHAREHOLDERS OF THE CORPORATION, IF ANY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY HEALTH FIRST'S TAX DEPARTMENT AND THEN REVIEWED BY THE SYSTEM CONTROLLER. AFTER REVIEW AND APPROVAL BY THE EXECUTIVE VP CFO, THE FORM 990 IS SENT TO EACH MEMBER OF THE BOARD OF TRUSTEES ELECTRONICALLY FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL ASSOCIATES, INCLUDING MANAGEMENT, IN WHICH THEY REVIEW AND ELECTRONICALLY ATTEST THAT THEY HAVE AGREED TO THE TERMS NOTED IN THE POLICY ON AN ANNUAL BASIS. IN ADDITION, SENIOR LEADERSHIP AND BOD MEMBERS ON AN ANNUAL BASIS ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE PREPARED AND MONITORED BY THE CHIEF COMPLIANCE OFFICER. THE QUESTIONNAIRE REQUIRES AN ATTESTATION STATING THAT THE INDIVIDUAL IS FREE OF CONFLICTS SHOULD THEY NOT REPORT ANYTHING OF CONCERN. THESE FORMS ARE TRACKED AND KEPT ON FILE. SHOULD A CONFLICT ARISE, THE CHIEF COMPLIANCE OFFICER INVESTIGATES THE ISSUE AND DETERMINES A COURSE OF ACTION TO ENSURE ENFORCEMENT OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION PROCESS IS DETERMINED BY THE PARENT COMPANY. THE PARENT COMPANY'S PROCESS IS AS FOLLOWS: THE SALARIES OF OUR CEO AND OTHER HEALTH FIRST EXECUTIVES ARE REVIEWED AND RECOMMENDED ANNUALLY TO THE BOARD OF DIRECTORS AND APPROVED IN EXECUTIVE SESSION BY THE FULL BOARD OF HEALTH FIRST. HEALTH FIRST CONTRACTS ANNUALLY WITH A HIGHLY RESPECTED NATIONAL CONSULTING FIRM TO PROVIDE THESE RECOMMENDATIONS TO ENSURE THAT OUR EXECUTIVES ARE COMPENSATED FAIRLY AND COMPETITIVELY WHEN COMPARED WITH SIMILAR ROLES IN OTHER HEALTHCARE ORGANIZATIONS NATIONALLY. THE COMPENSATION COMMITTEE IS INDEPENDENT FOR INTERNAL REVENUE CODE SECTION 4958 FOR THE INDIVIDUALS WHOSE SALARY IS REVIEWED. MINUTES ARE KEPT FOR ALL BOARD OF DIRECTORS AND COMPENSATION COMMITTEE MEETINGS. THE PROCESS IS DOCUMENTED CONTEMPORANEOUSLY IN THE BOARD AND COMMITTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 QUARTERLY AND ANNUALLY CONSOLIDATED FINANCIALS AND CONSOLIDATED STATISTICAL INFORMATION IS FILED ELECTRONICALLY ON WWW.DACBOND.COM AND IS AVAILABLE TO THE PUBLIC. IN ADDITION, ANY REQUESTS MADE TO THE CHIEF FINANCIAL OFFICER FOR THE ABOVE REFERENCED ITEMS ARE PROVIDED UPON REQUEST IN A TIMELY MANNER. A COPY OF THE GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY IS AVAILABLE UPON REQUEST TO THE COMPLIANCE OFFICER. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D). PART VII, SECTION A: BRETT A. ESROCK: FORMER SENIOR VP CEO HOSPITAL SVC. / EXECUTIVE VP CFO/COO END 7/15/2024 FRANK S. LETHERBY: SENIOR VP COMMUNITY HEALTH SERVICES / DIRECTOR END 8/8/2024 ANDREW FINK: SENIOR VP COMMUNITY HEALTH SERVICES BEG 8/5/2024 FORM 990, PART XII, LINE 2C, AUDITED FINANCIAL STATEMENTS: THE AUDIT COMMITTEE OF HEALTH FIRST SHARED SERVICES REVIEWS AND APPROVES THE ANNUAL AUDIT AND COMPLIANCE AUDIT PLANS THEN MAKES ITS REPORT TO THE HEALTH FIRST SHARED SERVICES BOARD OF TRUSTEES. THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT AUDITORS. THERE WAS NO CHANGE FROM PRIOR YEAR. HEALTH FIRST FOUNDATION INC 3300 FISKE BLVD ROCKLEDGE FL 32955 843851693 FUNDRAISING FL 501(C)(3) LINE 7 HEALTH FIRST SHARED SERVICES INC 1 CAPE CANAVERAL HOSPITAL INC 3300 FISKE BLVD ROCKLEDGE FL 32955 592477479 HOSPITAL FL 501(C)(3) LINE 3 HEALTH FIRST SHARED SERVICES INC 1 HEALTH FIRST SHARED SERVICES INC 3300 FISKE BLVD ROCKLEDGE FL 32955 593336894 SHARED SERVICES FL 501(C)(3) LINE 10 HEALTH FIRST INC 0 HEALTH FIRST INC 3300 FISKE BLVD ROCKLEDGE FL 32955 593528774 SUPPORT ORG FL 501(C)(3) LINE 12B, II N/A 0 HOLMES REGIONAL MEDICAL CENTER INC 3300 FISKE BLVD ROCKLEDGE FL 32955 590624371 HOSPITAL FL 501(C)(3) LINE 3 HEALTH FIRST SHARED SERVICES INC 1 HOSPICE OF HEALTH FIRST INC 3300 FISKE BLVD ROCKLEDGE FL 32955 591911574 HEALTHCARE FL 501(C)(3) LINE 10 HEALTH FIRST SHARED SERVICES INC 1 VIERA HOSPITAL INC 3300 FISKE BLVD ROCKLEDGE FL 32955 264019868 HOSPITAL FL 501(C)(3) LINE 3 HEALTH FIRST SHARED SERVICES INC 1 HEALTH FIRST ADMINISTRATIVE PLANS INC 3300 FISKE BLVD ROCKLEDGE FL 32955 821851221 HEALTHCARE FL 501(C)(4) HEALTH FIRST SHARED SERVICES INC 1 HEALTH FIRST HEALTH PLANS INC 3300 FISKE BLVD ROCKLEDGE FL 32955 472736029 HEALTHCARE FL 501(C)(4) HEALTH FIRST SHARED SERVICES INC 1 DOCTORS GI PARTNERSHIP LTD 3300 FISKE BLVD ROCKLEDGE FL 32955 593758988 HEALTHCARE FL N/A RELATED 0 0 CAPE HEALTH PROPERTIES INC 3300 FISKE BLVD ROCKLEDGE FL 32955 593086711 REAL ESTATE FL N/A C 1 DOCTOR'S SURGICAL PARTNERSHIP LLC 3300 FISKE BLVD ROCKLEDGE FL 32955 593348252 HEALTH CARE FL N/A C 1 HEALTH FIRST HOLDING CORP 3300 FISKE BLVD ROCKLEDGE FL 32955 593509709 HOLDING CORP. FL N/A C 1 HEALTH FIRST MEDICAL MANAGEMENT INC 3300 FISKE BLVD ROCKLEDGE FL 32955 593348252 HEALTH CARE FL N/A C 1 HEALTH FIRST PHYSICIAN SPECIALTIES 3300 FISKE BLVD ROCKLEDGE FL 32955 263094596 HEALTH CARE FL N/A C 1 HEALTH FIRST PHYSICIANS INC 3300 FISKE BLVD ROCKLEDGE FL 32955 593346397 HEALTH CARE FL N/A C 1 HOLMES REGIONAL ENTERPRISES INC 3300 FISKE BLVD ROCKLEDGE FL 32955 592109953 REAL ESTATE FL N/A C 1 PHYSICIANS GI PARTNERSHIP INC 3300 FISKE BLVD ROCKLEDGE FL 32955 593756961 HEALTH CARE FL N/A C 1 SPACE COAST INDEMNITY PO BOX 69 GRAND CAYMAN CJ KY1-1102 981612801 SELF-INSURANCE CJ N/A C 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 HEALTH FIRST ADMINISTRATIVE PLANS INC M 11225219 SEE PART VII HEALTH FIRST ADMINISTRATIVE PLANS INC Q 439389 SEE PART VII HEALTH FIRST HEALTH PLANS INC Q 137862 SEE PART VII FORM 990, SCHEDULE R, PART V, DISCLOSURES: ALL TRANSACTIONS REPORTED IN THIS SECTION ARE BASED UPON CORPORATE BOOKS AND RECORDS WHICH ARE KEPT ACCORDING TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.