CHAPTERS HEALTH SYSTEM INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CHAPTERS HEALTH SYSTEM INC (EIN 59-2264957)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-10-19
IRS object ID: 202332929349300838
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule I
Schedule J
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-19T17:00:18+00:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	350921680	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CROWE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	401 East Las Olas Blvd Suite 1100	AddressLine1Txt
City	Fort Lauderdale	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	333014230	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	592264957	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Chapters Health System Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CHAP	BusinessNameControlTxt
Phone	8138718111	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12470 Telecom Drive Suite 301	AddressLine1Txt
City	Temple Terrace	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33637	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Todd Webb	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	8138718111	PhoneNum
Signature	2023-10-19	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Todd	PersonFirstNm
Person Last	Webb	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRITTNEY KOCAJ	PreparerPersonNm
PTIN	P01320603	PTIN
Phone	9542028600	PhoneNum

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ANDREW MOLOSKY President & CEO	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12470 Telecom Drive Suite 301	AddressLine1Txt
City	Temple Terrace	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33637	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$138,288,607	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	chaptershealth.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1982	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	Through its subsidiaries, provides support and care for people in our community with or affected by advanced illnesses by offering a wide variety of compassionate healthcare choices.	ActivityOrMissionDesc
Voting Members Governing Body	21	VotingMembersGoverningBodyCnt
Voting Members Independent	20	VotingMembersIndependentCnt
Total Employee	709	TotalEmployeeCnt
Total Volunteers	21	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$23,255	PYContributionsGrantsAmt
CY Contributions Grants	$139,756	CYContributionsGrantsAmt
PY Program Service Revenue	$102,888,679	PYProgramServiceRevenueAmt
CY Program Service Revenue	$86,747,674	CYProgramServiceRevenueAmt
PY Investment Income	$10,962,074	PYInvestmentIncomeAmt
CY Investment Income	$3,916,987	CYInvestmentIncomeAmt
PY Other Revenue	$180,000	PYOtherRevenueAmt
CY Other Revenue	$180,000	CYOtherRevenueAmt
PY Total Revenue	$114,054,008	PYTotalRevenueAmt
CY Total Revenue	$90,984,417	CYTotalRevenueAmt
PY Grants And Similar Paid	$21,355	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$36,696	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$47,038,793	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$50,385,361	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$54,721,937	PYOtherExpensesAmt
CY Other Expenses	$34,983,113	CYOtherExpensesAmt
PY Total Expenses	$101,782,085	PYTotalExpensesAmt
CY Total Expenses	$85,405,170	CYTotalExpensesAmt
PY Revenues Less Expenses	$12,271,923	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$5,579,247	CYRevenuesLessExpensesAmt
Total Assets BOY	$220,827,353	TotalAssetsBOYAmt
Total Assets EOY	$203,815,049	TotalAssetsEOYAmt
Total Liabilities BOY	$43,267,695	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$54,933,842	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$177,559,658	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$148,881,207	NetAssetsOrFundBalancesEOYAmt
Mission	Chapters Health System, Inc. (CHS), through its subsidiary organizations, provides support and care for people in our community with or affected by advanced illnesses by offering a wide variety of compassionate healthcare choices.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$66,981,098	ExpenseAmt
Grant	$36,696	GrantAmt
Revenue	$86,747,674	RevenueAmt
Desc	A. Chapters Health System, Inc. provides hospice care and services to patients and families through its five hospice affiliates - LifePath Hospice, Inc., Good Shepherd Hospice, Inc., Hernando-Pasco Hospice, Inc., Hospice of Okeechobee, Inc., and Cornerstone Hospice and Palliative Care Inc. All five are not-for-profit hospice programs certified by the Federal Medicare Program and provide a wide range of palliative and supportive care services to help terminally ill patients, their families, and their loved ones. In addition, Chapters Health System is the sole member and operates three additional LLC's - Chapters Health Palliative Care, LLC; Chapters Health Pharmacy, LLC, and Chapters Health Staffing, LLC. (continued on Sch O)	Desc
Total Program Service Expenses	$66,981,098	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	707	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	709	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	Yes (true)	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	21	GoverningBodyVotingMembersCnt
Independent Voting Member	20	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (true)	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Todd Webb	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8138718111	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	12470 Telecom Drive Suite 301	AddressLine1Txt
City	Temple Terrace	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33637	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (40 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Andrew Molosky
PRESIDENT/CEO/Chair (through 9/2022)/Vice Chair (starting 9/2022)	34.0	16.0	Yes (X)	Yes (X)	$1,502,847	$0	$734,556
Jerry Eugene Fogarty
Secretary	2.0	2.0	Yes (X)	Yes (X)	$0	$0	$0
Randall Woodruff
Vice Chair, Interim Treasurer (thru 5/2022), CHAIR (starting 5/2022)	2.0	5.5	Yes (X)	Yes (X)	$0	$0	$0
Wendy Terry
Treasurer (starting 5/2022)	2.0	2.0	Yes (X)	Yes (X)	$0	$0	$0
William Becker Jr
Immediate Past Chair (through 9/2022)	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Brian Hinton
BOARD MEMBER (through 5/2022)	2.0	0	Yes (X)		$0	$0	$0
CLIFFORD RHOADES
BOARD MEMBER	2.0	2.0	Yes (X)		$0	$0	$0
Dr Michael Howell
BOARD MEMBER (starting 5/2022)	2.0	2.0	Yes (X)		$0	$0	$0
Dr Stephen Autry
BOARD MEMBER (starting 5/2022)	2.0	2.0	Yes (X)		$0	$0	$0
Dr Tige Buchanan
BOARD MEMBER (starting 5/2022)	2.0	2.0	Yes (X)		$0	$0	$0
Frank Irby
BOARD MEMBER	2.0	2.0	Yes (X)		$0	$0	$0
Heath Nailos
BOARD MEMBER (starting 5/2022)	2.0	4.0	Yes (X)		$0	$0	$0
James Joiner
BOARD MEMBER	2.0	4.0	Yes (X)		$0	$0	$0
James Novell
BOARD MEMBER (starting 5/2022)	2.0	0	Yes (X)		$0	$0	$0
Mary Reardon
BOARD MEMBER	2.0	2.0	Yes (X)		$0	$0	$0
Peggy Rodebush
BOARD MEMBER	2.0	1.5	Yes (X)		$0	$0	$0
Philip D Wegman
BOARD MEMBER	2.0	0	Yes (X)		$0	$0	$0
Phillip Walker
BOARD MEMBER	2.0	0	Yes (X)		$0	$0	$0
Robert Adrid
BOARD MEMBER (starting 5/2022)	2.0	2.0	Yes (X)		$0	$0	$0
Scott Gerken
BOARD MEMBER (starting 5/2022)	2.0	4.0	Yes (X)		$0	$0	$0
Valerie Goddard
BOARD MEMBER	2.0	2.0	Yes (X)		$0	$0	$0
William Haley
BOARD MEMBER	2.0	0	Yes (X)		$0	$0	$0
CHARLES O LEE
Chief Admin Officer/Pres of Hospice (starting 9/2022)	36.0	14.0		Yes (X)	$131,879	$591,984	$121,094
David J O'Neil
Enterprise Chief Financial Officer	34.0	16.0		Yes (X)	$779,111	$0	$276,990
DEAN FORMAN
Chief Operating Officer	36.0	14.0		Yes (X)	$528,476	$0	$12,013
MICHAEL SHAPIRO
Chief Medical Officer - Hospice (Starting 4/2022)	36.0	14.0		Yes (X)	$91,910	$382,201	$56,523
Nicole Romence
Chief People Officer	36.0	14.0		Yes (X)	$325,861	$0	$148,471
Paola Delp
Chief Business Development Officer	34.0	16.0		Yes (X)	$701,038	$0	$260,652
RHONDA G WHITE
Chief Compliance Officer (4/2022-12/2022), Chief Operating Officer (Starting 12/2022)	34.0	16.0		Yes (X)	$81,112	$387,079	$117,104
Ronald S Schonwetter MD
Chief Medical Officer (through 2/2022)	40.0	10.0		Yes (X)	$331,114	$0	$6,432
Sharon P Saucier
Chief Clinical & Compliance Officer (through 4/2022)	38.0	12.0		Yes (X)	$392,148	$0	$15,977
Sheri Strobel Amateau
Chief Information Officer	36.0	14.0		Yes (X)	$319,720	$0	$136,205
Tara Friedman
Chief Medical Officer	36.0	14.0		Yes (X)	$168,961	$0	$5,699
TODD WEBB
CHIEF FINANCIAL OFFICER (starting 4/2022)	40.0	10.0		Yes (X)	$86,992	$365,741	$112,408
Valerie Zolman
Chief Compliance Officer (starting 12/2022)	10.0	40.0		Yes (X)	$52,711	$235,321	$71,227
Dr Christina Sara Philip
Hospice Access Physician	40.0	0			$269,325	$0	$19,355	Yes (X)
Jason D'Auria
VP of Operations	10.0	30.0			$64,962	$161,026	$27,010	Yes (X)
Marwa El-Menshawi
Assistant Chief Medical Officer	10.0	30.0			$70,711	$269,627	$8,691	Yes (X)
STEWART Wayne STEIN MD
Vice President, Medical Services	40.0	0			$327,347	$0	$98,905	Yes (X)
Ursula Cutler
Senior Vice President, Sales and Marketing	10.0	30.0			$63,661	$167,365	$26,944	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,289,885	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$2,560,344	TotReportableCompRltdOrgAmt
Total Other Compensation	$2,256,258	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	94	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line2ContractorAddress/USAddress/AddressLine2Txt
AMERICAN MEDICAL RESPONSE
PO BOX 402079	ATLANTA	GA	303842079	PATIENT SERVICES	$2,423,054
AYA HEALTHCARE INC
PO BOX 123519	DALLAS	TX	753123519	contract services	$1,683,931
BUCHANAN INGERSOLL & ROONEY PC
501 GRANT STREET	PITTSBURGH	PA	152194413	LEGAL SERVICES	$1,274,095	SUITE 200
ST JOSEPHS HOSPITAL INC
3001 W Martin Luther King Blvd	Tampa	FL	33607	PATIENT SERVICES	$1,206,460
CROSSTOWN COURIERS (ELM BUSINESS DEV INC)
PO Box 10871	Tampa	FL	33679	COURIER SERVICES	$1,137,429

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	112	CntrctRcvdGreaterThan100KCnt
Related Organizations	$139,756	RelatedOrganizationsAmt
Total Contributions	$139,756	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SHARED SERVICES AGREEMENT	561000	$54,384,278	$54,384,278
PHARMACY	446110	$6,925,687	$6,925,687
RENTAL INCOME FROM AFFILIATES	532000	$3,724,282	$3,724,282
MEDICAL STAFFING SERVICES	900099	$18,096,241	$18,096,241
PALLIATIVE CARE	621610	$480,589	$480,589

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,136,597	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,136,597	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$86,747,674	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,258,465	TotalRevenueColumnAmt
Exclusion	$3,258,465	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$44,001,699	SecuritiesAmt
Other	$3,961,013	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$43,420,452	SecuritiesAmt
Other	$3,883,738	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$581,247	SecuritiesAmt
Other	$77,275	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$658,522	TotalRevenueColumnAmt
Exclusion	$658,522	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Other Income	Desc
Business	900099	BusinessCd
Total Revenue Column	$180,000	TotalRevenueColumnAmt
Exclusion	$180,000	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$180,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$90,984,417	TotalRevenueColumnAmt
Related Or Exempt Func Income	$86,747,674	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,096,987	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$36,696	TotalAmt
Program Services	$36,696	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$7,113,029	TotalAmt
Program Services	$921,959	ProgramServicesAmt
Management And General	$6,191,070	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$88,441	TotalAmt
Program Services	$88,441	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$35,655,826	TotalAmt
Program Services	$35,655,826	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$4,832,419	TotalAmt
Program Services	$4,832,419	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,695,646	TotalAmt
Program Services	$2,695,646	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,073,100	TotalAmt
Management And General	$2,073,100	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$363,095	TotalAmt
Management And General	$363,095	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$188,273	TotalAmt
Management And General	$188,273	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,766,912	TotalAmt
Program Services	$3,448,835	ProgramServicesAmt
Management And General	$318,077	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$503,251	TotalAmt
Program Services	$503,251	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,736,671	TotalAmt
Program Services	$3,736,671	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,984,260	TotalAmt
Program Services	$4,984,260	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,537,748	TotalAmt
Program Services	$3,537,748	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$898,808	TotalAmt
Program Services	$898,808	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$154,353	TotalAmt
Program Services	$154,353	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$945,128	TotalAmt
Management And General	$945,128	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,592,023	TotalAmt
Management And General	$6,592,023	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,753,306	TotalAmt
Management And General	$1,753,306	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Drugs	$2,918,591	$2,918,591
MED, OXYGEN, IV & DME	$626,360	$626,360
Recruitment	$938,862	$938,862

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,002,372	TotalAmt
Program Services	$1,002,372	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$85,405,170	TotalAmt
Program Services	$66,981,098	ProgramServicesAmt
Management And General	$18,424,072	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$453,922	BOYAmt
EOY	$11,630	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$22,136,642	BOYAmt
EOY	$13,387,971	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,963,187	BOYAmt
EOY	$906,648	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$5,300,000	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$215,444	BOYAmt
EOY	$190,094	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,720,434	BOYAmt
EOY	$3,836,288	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$122,875,489	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$70,807,665	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$55,755,567	BOYAmt
EOY	$52,067,824	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$109,231,847	BOYAmt
EOY	$88,110,585	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$19,522,031	BOYAmt
EOY	$18,288,480	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,828,279	BOYAmt
EOY	$21,715,529	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$220,827,353	BOYAmt
EOY	$203,815,049	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,590,605	BOYAmt
EOY	$9,998,116	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$816,770	BOYAmt
EOY	$904,025	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,455,164	BOYAmt
EOY	$10,416,108	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$14,340,000	BOYAmt
EOY	$13,679,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,065,156	BOYAmt
EOY	$19,936,593	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$43,267,695	BOYAmt
EOY	$54,933,842	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$177,559,658	BOYAmt
EOY	$148,881,207	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$177,559,658	BOYAmt
EOY	$148,881,207	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$220,827,353	BOYAmt
EOY	$203,815,049	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$5,579,247	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$20,783,298	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$13,474,400	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type2	Yes (X)	SupportingOrgType2Ind
Supported Organizations	7	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (7 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
LIFEPATH HOSPICE INC
205276870	9	Yes (true)	$0	$31,764,345
GOOD SHEPHERD HOSPICE INC
205276923	9	Yes (true)	$0	$6,832,679
CHAPTERS HEALTH HOME CONNECT INC
275158323	9	Yes (true)	$0	$235,792
HERNANDO PASCO HOSPICE INC
592217929	9	Yes (true)	$0	$16,596,278
HOSPICE OF OKEECHOBEE Inc
592831397	7	Yes (true)	$0	$651,722
Cornerstone Health Services Inc
611798762	9	false	$0	$0
Cornerstone Hospice and Palliative Care Inc
592330114	9	Yes (true)	$0	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	7	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$56,080,816	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	false	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	Yes (true)	OrganizationChangeSuprtOrgInd
Supported Org Class Designated	Yes (true)	SupportedOrgClassDesignatedInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Field	Value	IRS element (for citing)
Majority Dir Trst Supported Org	false	MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part I, Line 12g AMOUNT OF SUPPORT	CHAPTERS HEALTH SYSTEM, INC. PROVIDES SUPPORT SERVICES TO ITS SUBSIDIARIES AND ITS SUPPORTED ORGANIZATIONS (LIFEPATH HOSPICE, INC., GOOD SHEPHERD HOSPICE, INC., CHAPTERS HEALTH HOME CONNECT, INC., HERNANDO PASCO HOSPICE, INC., AND HOSPICE OF OKEECHOBEE INC.) IN THE FORM OF INFORMATION TECHNOLOGY, HUMAN RESOURCES, LEGAL, FUND RAISING, COMPLIANCE, FINANCE, MANAGEMENT OVERSIGHT AND HEALTHCARE PERSONNEL.
Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name	The supporting organization, Chapters Health System, Inc. (CHS), is organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the tax-exempt purposes and missions of the supported organizations. Of the seven supported organizations, LifePath Hospice, Inc. (LPH), Good Shepherd Hospice, Inc. (GSH), Hernando Pasco Hospice, Inc. (HPH), and Chapters Health Home Connect, Inc. (CHHC), and Hospice of Okeechobee, Inc. (HOK) are mentioned explicitly in the Articles of Incorporation of CHS, while Cornerstone Health Services, Inc. and Cornerstone Hospice and Palliative Care, Inc. are included by class or purpose, as organizations within the health system that are described in section 501(c)(3) and classified as public charities under 509(a)(2) of the Internal Revenue Code of 1986, as amended, with director representation on the board of CHS. Cornerstone Hospice and Palliative Care, Inc. is mentioned explicitly in the Bylaws of CHS.
Schedule A, Part IV, Section A, Line 5a Added, Substituted, or Removed Sup. Org.	Cornerstone Hospice and Palliative Care, Inc. (CPAL), EIN 59-2330114, and Cornerstone Health Services, Inc. (COR), EIN 61-1798762, were added as supported organizations in 2022 in order to help CHS achieve its mission to provide services to relieve the suffering of persons residing in its communities affected by life-limiting illnesses and end-of-life issues so all may live as fully and comfortably as possible. CPAL and COR are included by class or purpose, as organizations within the health system that are described in section 501(c)(3) and classified as public charities under 509(a)(2) of the Internal Revenue Code of 1986, as amended. The CHS Articles of Incorporation require that no less than a majority of the directors of CHS must also be persons who are directors of the supported organizations; thus, CPAL and COR have director representation on the board of CHS.
Schedule A, Part IV, Section C, Line 1 Majority director detail	The articles of incorporation of Chapters Health System, Inc. ("Chapters") identify that the organization is organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the tax-exempt purposes and missions of the supported organizations (LifePath Hospice, Good Shepherd Hospice, Chapters Home Health Connect, Hernando Pasco Hospice, Hospice of Okeechobee, Cornerstone Health Services and Cornerstone Hospice and Palliative Care). As a supporting organization, Chapters is supervised and controlled in connection with the supported organizations, and therefore is designated a Type II supporting organization. Chapters meets this classification because the management of Chapters is vested in the same persons that control and manage the supported organizations. THE BYLAWS OF EACH OF THE SUPPORTED ORGANIZATIONS REQUIRE THAT ITS BOARD OF DIRECTORS SHALL INCLUDE CHAPTERS' CHIEF EXECUTIVE OFFICER (WHO IS A VOTING MEMBER OF THE CHAPTERS BOARD OF DIRECTORS), CHAPTERS' Chief Administrative Officer, AND CHAPTERS' CHIEF FINANCIAL OFFICER, EACH OF WHOM SHALL SERVE ON THE BOARD OF DIRECTORS OF EACH SUPPORTED ORGANIZATION BY VIRTUE OF AND CONCURRENT WITH THEIR TERMS OF SERVICE AS OFFICERS OF CHAPTERS. EX OFFICIO, NON-VOTING MEMBERS OF EACH SUPPORTED ORGANIZATION INCLUDE CHAPTERS' CHIEF OPERATING OFFICER, Chief Business Development Officer, CHIEF MEDICAL OFFICER, Chief People Officer, CHIEF COMPLIANCE OFFICER, AND CHIEF INFORMATION OFFICER. AT ALL TIMES, AT LEAST ONE MEMBER OF THE BOARD OF DIRECTORS OF CHAPTERS ALSO SERVES AS A VOTING MEMBER OF THE BOARD OF DIRECTORS OF EACH SUPPORTED ORGANIZATION. The fact that the management of Chapters is vested in the same persons that control and manage the supported organizations allows Chapters and its seven supported organizations to function collectively as a health system. Chapters provides management and administrative support to the supported organizations and various clinical services that further the supported organizations' tax-exempt purpose of providing hospice and home health services to the community. The fact that the core leadership team of each of the supported organizations is also Chapters core leadership team assures that Chapters is responsive to the needs and demands of the supported organizations and that Chapters constitutes an integral part of and maintains a significant involvement in the operations of the supported organizations.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$188,273	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$3,699	OtherActivitiesAmt
Total Lobbying Expenditures	$191,972	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY	FormAndLineReferenceDesc
Explanation	A lobbyist was hired to represent the organization before the Florida Legislature and the Executive Branch of Florida Government, including the Department of Elder Affairs and the Agency of Health Care Administration, and to provide guidance regarding interaction with legislation and agency staff on matters pertaining to specific issue advocacy, legislative and regulatory developments of concern. In addition, DUES PAID TO Florida Hospice & Palliative Care Association (FHPCA) and National Partnership for Healthcare and Hospice Innovation (NPHI) INCLUDE LOBBYING EXPENSES.	ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$997,414	BeginningYearBalanceAmt
Contributions	$14,185	ContributionsAmt
End Year Balance	$1,011,599	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$976,957	BeginningYearBalanceAmt
Contributions	$20,457	ContributionsAmt
End Year Balance	$997,414	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$953,607	BeginningYearBalanceAmt
Contributions	$23,350	ContributionsAmt
End Year Balance	$976,957	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$923,539	BeginningYearBalanceAmt
Contributions	$30,068	ContributionsAmt
End Year Balance	$953,607	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$902,438	BeginningYearBalanceAmt
Contributions	$21,101	ContributionsAmt
End Year Balance	$923,539	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.0	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.0	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	Yes (true)	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	Yes (true)	RelatedOrgListSchRInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,308,443	OtherCostOrOtherBasisAmt
Book Value	$6,308,443	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$65,248,634	OtherCostOrOtherBasisAmt
Depreciation	$30,200,535	DepreciationAmt
Book Value	$35,048,099	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,704,138	OtherCostOrOtherBasisAmt
Depreciation	$5,603,484	DepreciationAmt
Book Value	$2,100,654	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$37,944,692	OtherCostOrOtherBasisAmt
Depreciation	$31,877,683	DepreciationAmt
Book Value	$6,067,009	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,669,582	OtherCostOrOtherBasisAmt
Depreciation	$3,125,963	DepreciationAmt
Book Value	$2,543,619	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$52,067,824	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (7 entries)

DescDesc	Book ValueBookValueAmt
Deferred Serp	$1,850,560
Cash Surrender Value Life Ins	$7,713
Deposits	$1,986,748
Accrued interest receivable	$87,203
Right of Use Asset	$16,595,260
Amounts due from related parties, net	$509,658
SWAP Asset	$678,387

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$21,715,529	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
DEFERRED SERP LIABILITIES	$1,850,560
LEASE INCENTIVE OBLIGATION	$98,438
CAPITAL LEASE OBLIGATION	$886,375
UNCLAIMED PROPERTY	$3,902
SWAP LIABILITY
Right of use liabilities	$17,097,318

Field	Value	IRS element (for citing)
Total Liability	$19,936,593	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule D, Part V, Line 4 Intended uses of endowment funds

The Building Endowment fund provides funds for the necessary maintenance and facility up-keep of all Chapters Health Systems, Inc. (CHS) facilities; the Children's Endowment fund provides funds for specific equipment and staffing to meet the needs of pediatric patients, grieving children and families; The Medical Student endowment provides funds to the Medical Student Program that educates future physicians on the importance of end-of-life care. THESE ENDOWMENTS ARE HELD BY CHAPTERS HEALTH FOUNDATION, INC. (CHF), a related organization, AND THE PROGRAMS AND FACILITIES OF CHF SUPPORT CHS AND ITS AFFILIATES.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Chapters and the affiliate organizations are 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 applicable Forms 990 have not been subject to examination by the Internal Revenue Service or the state of Florida for the last three years. CHS does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. CHS recognizes interest and/or penalties related to income tax matters in income tax expense. CHS did not have any amounts accrued for interest and penalties at December 31, 2022 and 2021.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Emergency Employee Funds	GrantTypeTxt
Recipient	31	RecipientCnt
Cash Grant	$36,696	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	FormAndLineReferenceDesc
Explanation	Emergency Employee Funds are paid to eligible employees through payroll.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Andrew Molosky
PRESIDENT/CEO/Chair (through 9/2022)/Vice Chair (starting 9/2022)	$717,850	$0	$250,132	$0	$534,866	$0	$688,375	$0	$46,181	$0	$2,237,403	$0	$250,000	$0
Paola Delp
Chief Business Development Officer	$397,823	$0	$98,000	$0	$205,215	$0	$243,991	$0	$16,661	$0	$961,689	$0	$98,000	$0
DEAN FORMAN
Chief Operating Officer	$397,006	$0	$58,000	$0	$73,470	$0	$9,150	$0	$2,863	$0	$540,489	$0	$58,000	$0
Tara Friedman
Chief Medical Officer	$136,396	$0	$30,000	$0	$2,565	$0	$904	$0	$4,795	$0	$174,660	$0	$0	$0
CHARLES O LEE
Chief Admin Officer/Pres of Hospice (starting 9/2022)	$128,472	$395,253	$355	$193,125	$3,051	$3,606	$13,136	$58,965	$8,926	$40,067	$153,941	$691,017	$0	$0
David J O'Neil
Enterprise Chief Financial Officer	$480,786	$0	$72,000	$0	$226,325	$0	$228,558	$0	$48,432	$0	$1,056,101	$0	$72,000	$0
Nicole Romence
Chief People Officer	$305,000	$0	$10,000	$0	$10,861	$0	$145,995	$0	$2,476	$0	$474,332	$0	$0	$0
Sharon P Saucier
Chief Clinical & Compliance Officer (through 4/2022)	$62,258	$0	$0	$0	$329,889	$0	$2,039	$0	$13,938	$0	$408,124	$0	$0	$0
Ronald S Schonwetter MD
Chief Medical Officer (through 2/2022)	$173,658	$0	$77,000	$0	$80,456	$0	$1,500	$0	$4,932	$0	$337,547	$0	$77,000	$0
MICHAEL SHAPIRO
Chief Medical Officer - Hospice (Starting 4/2022)	$91,550	$299,814	$0	$82,387	$360	$0	$1,662	$6,910	$9,296	$38,656	$102,868	$427,767	$0	$0
Sheri Strobel Amateau
Chief Information Officer	$270,844	$0	$40,000	$0	$8,875	$0	$132,253	$0	$3,952	$0	$455,925	$0	$40,000	$0
TODD WEBB
CHIEF FINANCIAL OFFICER (starting 4/2022)	$84,613	$245,993	$0	$115,692	$2,379	$4,056	$13,115	$55,138	$8,484	$35,670	$108,591	$456,549	$0	$0
RHONDA G WHITE
Chief Compliance Officer (4/2022-12/2022), Chief Operating Officer (Starting 12/2022)	$78,853	$256,925	$0	$126,098	$2,259	$4,056	$17,197	$82,065	$3,091	$14,752	$101,400	$483,896	$0	$0
Valerie Zolman
Chief Compliance Officer (starting 12/2022)	$52,569	$163,600	$142	$71,721	$0	$0	$7,050	$31,474	$5,985	$26,718	$65,746	$293,513	$0	$0
Ursula Cutler
Senior Vice President, Sales and Marketing	$63,661	$142,365	$0	$25,000	$0	$0	$2,544	$6,688	$4,881	$12,831	$71,085	$186,884	$0	$0
Jason D'Auria
VP of Operations	$49,940	$136,026	$15,000	$25,000	$23	$0	$623	$3,146	$3,485	$19,756	$69,070	$183,928	$0	$0
Marwa El-Menshawi
Assistant Chief Medical Officer	$70,711	$210,533	$0	$59,094	$0	$0	$1,583	$6,765	$343	$0	$72,638	$276,392	$0	$0
Dr Christina Sara Philip
Hospice Access Physician	$258,896	$0	$9,109	$0	$1,320	$0	$3,477	$0	$15,878	$0	$288,680	$0	$0	$0
STEWART Wayne STEIN MD
Vice President, Medical Services	$313,913	$0	$7,500	$0	$5,934	$0	$80,135	$0	$18,770	$0	$426,252	$0	$7,500	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a Health or social club dues or initiation fees	The organization pays for the president/ceo to be a member of the centre club to cultivate prospective donors and for other business purposes. The use of this membership is business related and therefore the related benefit has not been included in the recipient's taxable compensation.
Schedule J, Part I, Line 4a Severance or change-of-control payment	DURING THE YEAR, CHS PAID SEVERANCE TO: SHARON SAUCIER $183,185
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan	CHS HAS A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN WHICH SOME OF THE INTERESTED PERSONS PARTICIPATE. DURING THE YEAR, THE FOLLOWING PAYMENTS WERE MADE BY CHS INTO THE SERP PLANS OF THE PARTICIPANTS: A.Molosky $315,306 D.O'Neil $106,294 P.Delp $104,287 S.Strobel $46,897 N.Romence $47,250

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	City of Temple Terrace Florida	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	596000439	BondIssuerEIN
Bond Issued	2017-03-23	BondIssuedDt
Issue Price	$19,365,900	IssuePriceAmt
Purpose	TO REFUND THE OUTSTANDING BALANCES OF THE SERIES 2003, SERIES 2004, AND SERIES 2010 BONDS.	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$8,616,300	RetiredAmt
Bond Defeased	$0	BondDefeasedAmt
Total Proceeds	$19,365,900	TotalProceedsAmt
In Reserve Fund	$0	InReserveFundAmt
Capitalized Interest	$0	CapitalizedInterestAmt
Refunding Escrow	$0	RefundingEscrowAmt
Issuance Costs From Proceeds	$0	IssuanceCostsFromProceedsAmt
Credit Enhancement	$0	CreditEnhancementAmt
Working Capital Expenditures	$0	WorkingCapitalExpendituresAmt
Capital Expenditures	$0	CapitalExpendituresAmt
Other Spent Proceeds	$19,365,900	OtherSpentProceedsAmt
Unspent	$0	UnspentAmt
Substantial Completion	2017	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (true)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	false	RefundingTaxableBondsInd
Final Allocation Made	Yes (true)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	false	MgmtContractBondFincdPropInd
Any Research Agreements	false	AnyResearchAgreementsInd
Private Bus Use By Others	0.0	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.0	PrivateBusConcerningUBIPct
Total Private Business Use	0.0	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
Rebate Not Due Yet	false	RebateNotDueYetInd
Exception To Rebate	false	ExceptionToRebateInd
No Rebate Due	Yes (true)	NoRebateDueInd
Variable Rate Issue	Yes (true)	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (true)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule K, Part IV, Line 2c COLUMN A	FormAndLineReferenceDesc
Explanation	Issuer name: City of Temple Terrace, Florida The calculation for computing no rebate due was performed on 03/23/2022	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOHN C O'NEIL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	FAMILY MEMBER OF DAVID O'NEIL, CFO	RelationshipDescriptionTxt
Transaction	$88,441	TransactionAmt
Transaction	Salary and Benefits	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4a PROGRAM SERVICE ACCOMPLISHMENTS	(continued from part iii) Chapters Health System provides significant management duties, including without limitation, financial and accounting services, human resources, legal and marketing services, information technology services, to its subsidiaries and wholly owned LLC's via a written Management Agreement. The amount of these services is reflected in the statement of revenue as Shared Services Revenue Management Fee Income. B. LifePath Hospice, Inc. LifePath Hospice is a Medicare-certified agency that provides end-of-life care in Hillsborough County, Florida. During the year, LifePath Hospice served 6,781 patients in its community. Lifepath Hospice maintains 75% market share in Hillsborough County as they are one of two hospice providers. The company has 128 trained volunteers whose donated time is valued at $256,322. LifePath Hospice provided $2,547,000 in charity care during the year. C. Good Shepherd Hospice, Inc. Good Shepherd Hospice is a Medicare-certified agency that provides end-of-life care in Polk, Highlands, Monroe, and Hardee counties in Florida. During the year, Good Shepherd Hospice served 3,393 patients in its communities. Good Shepherd Hospice maintains 48% market share in Polk and Hardee counties. The company has 55 trained volunteers whose donated time is valued at $111,825. Good Shepherd Hospice provided $1.001M in charity care during the year. D. Hernando-Pasco Hospice, Inc. Hernando-Pasco Hospice is a Medicare-certified agency that provides end-of-life care in Hernando, Pasco, Citrus, and Alachua counties in Florida. Hernando-Pasco Hospice also provides home health services in Pasco and Pinellas counties. During the year, Hernando-Pasco Hospice served 4,704 patients in its communities. Hernando-Pasco Hospice maintains 48% market share in Hernando, Pasco, and Citrus counties. The company has 126 trained volunteers whose donated time is valued at $151,817. Hernando-Pasco Hospice provided $1.05M in charity care during the year. E. Hospice of Okeechobee, Inc. Hospice of Okeechobee, Inc. provides hospice services that relieve the suffering of persons residing in its communities affected by life-limiting illnesses and end-of-life issues so all may live as fully and comfortably as possible. During the year, Hospice of Okeechobee, Inc. served 183 patients in its communities. The company has 17 trained volunteers. Hospice of Okeechobee, Inc. provided $117,000 in charity care during the year. F. Cornerstone Hospice & Palliative Care, Inc. Provides hospice services that relieve the suffering of persons residing in its communities affected by life-limiting illnesses and end-of-life issues so all may live as fully and comfortably as possible. During the year, Cornerstone Hospice and Palliative Care Inc. served 112,085 patients in its communities and provided $323,593 in charity care during the year. G. Chapters Health Palliative Care, LLC. Chapters Health Palliative Care provides pain and palliative care consults in hospitals and other facilities in Hillsborough and Polk counties. During the year, Chapters Health Palliative Care provided 1,885 patient visits, which included 822 new palliative care consults. H. Chapters Health Pharmacy, LLC Chapters Health Pharmacy is a not-for-profit subsidiary that provides medications for the hospice affiliates. Chapters Health Pharmacy improved staff efficiency with electronic medication orders, filling 140,973 prescriptions during the year. Chapters Health Pharmacy provides free delivery of medications for hospice patients, at a cost of more than $940,000. I. Chapters Health Staffing, LLC. Chapters Health Staffing operates a licensed health care services pool. This company provides temporary staffing of healthcare personnel to other Chapters Health System subsidiaries and enables Chapters Health System to centralize the management of clinical staff whose duties cross between multiple subsidiaries. Chapters Health Staffing staff includes physicians, nurses, respiratory therapists and managers for the oncology program, medical staff and infusion services. J. Chapters Health Foundation The Chapters Health Foundation is the fundraising entity of Chapters Health System. Through community events and fundraising activities, the Foundation raises funds to support the unfunded programs of LifePath Hospice, Good Shepherd Hospice, Hernando Pasco Hospice, Hospice of Okeechobee, Chapters Palliative Care, and Home Care services which include charity care, community grief support and medical student education. During the year, a total of 12,573 donors contributed $4.304M to the Chapters Heath Foundation through capital campaigns, memorials, realized planned gifts, special events and other gifts.
Form 990, Part III, Line 1 ORGANIZATION'S MISSION	(CONTINUED FROM PART III) CHS ALSO WORKS TO PROMOTE AN UNDERSTANDING OF THE NEEDS OF PERSONS WITH SERIOUS OR LIFE-LIMITING ILLNESSES AS WELL AS THE NEEDS OF ITS FAMILIES AND CAREGIVERS. CHS PROVIDES SIGNIFICANT MANAGEMENT DUTIES, INCLUDING WITHOUT LIMITATION, FINANCIAL AND ACCOUNTING SERVICES, HUMAN RESOURCES, LEGAL SERVICES, MARKETING SERVICES AND INFORMATION TECHNOLOGY SERVICES, TO ITS SUBSIDIARIES AND WHOLLY OWNED LLC'S VIA A WRITTEN MANAGEMENT AGREEMENT.
Form 990, Part VI, Line 15b process to establish compensation of other employees	the compensation of all other officers and key employees is determined by the president/ceo. the president/ceo uses COMPARABILITY DATA AND AN INDEPENDENT COMPENSATION CONSULTANT TO DETERMINE THE COMPENSATION. THE DECISIONS ARE DOCUMENTED IN EACH EMPLOYEE'S file. THIS PROCESS TOOK PLACE DURING THE YEAR.
Form 990, Part VI, Line 1a Delegate broad authority to a committee	THE EXECUTIVE COMMITTEE, MADE UP OF THE PRESIDENT AND CEO, CHAIRPERSON OF THE BOARD, VICE CHAIRPERSON OF THE BOARD, TREASURER OF THE BOARD, SECRETARY OF THE BOARD, IMMEDIATE PAST CHAIRPERSON OF THE BOARD AND NO FEWER THAN TWO ADDITIONAL ELECTED DIRECTORS AND/OR ELECTED DIRECTORS OF AFFILIATE BOARDS AS APPOINTED BY THE BOARD CHAIRPERSON, SHALL CARRY OUT THE WORK OF THE BOARD OF DIRECTORS BETWEEN MEETINGS AND MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR ITS ACTION. THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE AUTHORITY OF THE BOARD OF DIRECTORS except that the Executive Committee is not authorized to: (1) recommend actions or proposals required to be approved by Board members; (2) fill vacancies on the Board or any committee thereof; or (3) adopt, amend, supplement, restate, repeal, or rescind these Bylaws.
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	David J. O'Neil, Andrew Molosky and Paola Delp - Business relationship
Form 990, Part VI, Line 4 Significant changes to organizational documents	Effective April 1, 2022, Chapters Health System, Inc. amended Article V, Section 3B such that the the Board shall include eight (8) individuals elected by the Board in its discretion from among individuals presented for consideration by Cornerstone Hospice & Palliative Care, Inc.
Form 990, Part VI, Line 11b Review of form 990 by governing body	Chapters Health System, Inc. retains an independent tax advisor to assist management in the preparation and review of its IRS Form 990. Prior to filing the return, management and the independent tax advisor review the return and all required schedules with the Compensation Committee of the Board of Directors. The Compensation Committee is composed of independent directors of the Company. Upon completion of its review, the Compensation Committee recommends to the Executive Committee of the Board of Directors that management be authorized to sign and file the return. Under the Company's bylaws the Executive Committee has the authority to take this action on behalf of the Board of Directors. A COMPLETE copy of the Form 990 is provided to the full board prior to filing with the IRS and the Executive Committee reports its activities to the Board of Directors on a quarterly basis.
Form 990, Part VI, Line 12c Conflict of interest policy	Annually, each officer, director and key employee signs an acknowledgement and disclosure form attesting that they have read the Conflict of Interest Policy and agreeing to comply fully with its terms and conditions during their services with Chapters Health System, Inc. They further agree that if, at any time subsequent to the submission of the disclosure form, they become aware of any actual or potential conflict of interest or the information previously submitted becomes inaccurate or incomplete, they will promptly notify the CHS Board of Directors or the President and CEO of Chapters Health System, Inc. DETERMINATION OF AND REMEDIES FOR CONFLICTS OF INTEREST 1. Disclosure. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of his or her financial interest and must be given the opportunity to disclose all material facts to the Directors (and members of committees) considering the proposed transaction or arrangement. The disclosure shall be made as soon as practicable following the realization by the interested person that an actual or possible conflict of interest exists. Ordinarily, disclosures by interested persons should be to the Chairperson of the Board. When an actual or possible conflict of interest becomes apparent in the course of a Board meeting (or committee meeting), the interested person shall immediately disclose his or her financial interest and related material facts to the presiding Director or officer at such meeting. 2. Determining Whether a Conflict of Interest Exists. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, the interested person shall leave the Board (or committee) meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board (or committee) members shall decide if a conflict of interest exists. 3.Procedures for Addressing the Conflict of Interest. (a) An interested person who has a conflict of interest may make a presentation at the Board (or committee) meeting, but after such presentation, he or she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement that result in the conflict of interest. The interested person who has a conflict of interest will not be counted as present for determining a majority with respect to the vote on the transaction or arrangement that results in the conflict of interest. (b) The Chairperson of the Board (or committee) shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. (c) After exercising due diligence, the Board (or Committee) shall determine whether Chapters Health System can obtain a more advantageous transaction or arrangement with reasonable efforts from a person or business entity that would not give rise to a conflict of interest. (d)If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board (or committee) shall determine by a majority vote of the disinterested Directors (or committee members) whether the transaction or arrangement is in CHS's best interest and for its own benefit and whether the transaction is fair and reasonable to CHS and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. Violations of the Conflicts of Interest Policy (a) If the Board (or committee) has reasonable cause to believe that an interested person has failed to disclose actual or possible conflicts of interest, it shall inform the interested person of the basis for such belief and afford the interested person an opportunity to explain the alleged failure to disclose. (b) If, after hearing the response of the interested person and making such further investigation as may be warranted under the circumstances, the Board (or committee) determines that the interested person has in fact failed to disclose an actual or possible conflict of interest, it shall take such action as it determines to be appropriate, including corrective and disciplinary action. RECORD OF PROCEEDINGS The minutes of the Board (and each committee) shall contain: 1. The name of each person who disclosed or otherwise was found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the Board's (or committee's) decision as to whether a conflict of interest in fact existed. 2. The names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion, including any alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection therewith. PERIODIC REVIEWS To ensure that CHS operates in a manner consistent with its charitable purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic reviews shall be conducted. CHS may, but need not, use an outside advisor to conduct a periodic review. The periodic review shall include, at a minimum, the following subjects: 1. Whether compensation arrangements and benefits are reasonable and are the results of arm's-length bargaining. 2. Whether agreements to provide health care and agreements with other health care providers, employees and third party payers further CHS's charitable purposes and do not result in private inurement or impermissible private benefit.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	The organization engaged an independent compensation consultant to assist in establishing a Compensation Charter that details the organization's procedures for setting compensation of the President/CEO and all other officers and key employees of the organization. The Compensation Charter established the Compensation Committee, the independent body responsible for establishing the compensation of the President/CEO. The Compensation Committee relies on a recent compensation study performed by an independent compensation consultant, which is done on an annual basis, that provides compensation data for similarly qualified persons in comparable organizations to support its decision-making process and reports its activities to the Board of Directors at the next regularly scheduled meeting. The Compensation Committee adequately documents its compensation determinations in the meeting minutes on a timely basis. THIS PROCESS TOOK PLACE DURING THE YEAR.
Form 990, Part VI, Line 19 Required documents available to the public	The organization's articles of incorporation are filed with and viewable by the public at the official website of the Florida Department of State, Division of Corporations. The organization's Bylaws and conflict of interest policy are not made available to the public. Unaudited financial statements of the organization are filed and viewable by the public at the official website of the State of Florida, Division of Consumer Services. The organization is required to file its audited consolidated financial statements and other financial information with its annual Medicare cost report. This information is subject to a public records request. In addition, the organization reports its financial performance each year in its Annual Report, copies of which are available to the public upon request.
Form 990, Part VIII, Line 2f Other Program Service Revenue	Mgmt fee incom - Total Revenue: 651307, Related or Exempt Function Revenue: 651307, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Allcare Medical of Florida - Total Revenue: 2485290, Related or Exempt Function Revenue: 2485290, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Change in value of split interest agreement - 1316604; Net Asset Transfer - -12541211; Conversion of Net Assets of Subsidiary - -1186335; Non controlling interest - -11263; Change in investment in affiliate - -1052195;

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
CHAPTERS HEALTH PALLIATIVE CARE LLC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	205620723	PALLIATIVE	FL	$480,589	$0	CHAPTERS HEALTH SYSTEM INC
CHAPTERS HEALTH PHARMACY LLC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	208607458	PHARMACY	FL	$6,925,687	$1,401,822	CHAPTERS HEALTH SYSTEM INC
CHAPTERS HEALTH STAFFING LLC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	264146328	STAFFING	FL	$18,096,241	$0	CHAPTERS HEALTH SYSTEM INC
Allcare Medical of Florida LLC
3500 King Street	Tampa	FL	32926	463626920	Medical Services	FL	$1,735,965	$30	CHAPTERS HEALTH SYSTEM INC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
LIFEPATH HOSPICE INC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	205276870	HOSPICE CARE	FL	501(c)(3)	10	CHAPTERS HEALTH SYSTEM INC	Yes (true)
GOOD SHEPHERD HOSPICE INC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	205276923	HOSPICE CARE	FL	501(c)(3)	10	CHAPTERS HEALTH SYSTEM INC	Yes (true)
CHAPTERS HEALTH HOME CONNECT INC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	275158323	LONG-TERM CARE	FL	501(c)(3)	10	CHAPTERS HEALTH SYSTEM INC	Yes (true)
Chapters Health Foundation Inc
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	593467282	Foundation	FL	501(c)(3)	7	CHAPTERS HEALTH SYSTEM INC	Yes (true)
HERNANDO PASCO HOSPICE INC
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	592217929	HOSPICE CARE	FL	501(c)(3)	10	CHAPTERS HEALTH SYSTEM INC	Yes (true)
Hospice of Okeechobee Inc
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	592831397	Hospice Care	FL	501(c)(3)	7	Chapters Health System Inc	Yes (true)
Cornerstone Hospice and Palliative Care Inc
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	592330114	Hospice Care	FL	501(c)(3)	10	Chapters Health System Inc	Yes (true)
Cornerstone Health Services Inc
12470 TELECOM DRIVE SUITE 301	TEMPLE TERRACE	FL	33637	611798762	Palliative Care	FL	501(c)(3)	10	Chapters Health System Inc	Yes (true)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Assurity DCE	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3535 LITTLE ROAD	AddressLine1Txt
City	TRINITY	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	34655	ZIPCd

Field	Value	IRS element (for citing)
EIN	850951162	EIN
Primary Activities	Medical Services	PrimaryActivitiesTxt
Legal Domicile State	FL	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Predominant Income Type	N/A	PredominantIncomeTypeTxt
Disproportionate Allocations	false	DisproportionateAllocationsInd
General Or Managing Partner	false	GeneralOrManagingPartnerInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	Address Line2USAddress/AddressLine2Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
CHAPTERS CARENU INC
12470 TELECOM DRIVE	SUITE 301	TEMPLE TERRACE	FL	33637	850850926	POPULATION HEALTH	FL	CHAPTERS HEALTH SYSTEM INC	C Corporation	$0	$0	0.78	Yes (true)
SECUR INC
4200 WEST CYPRESS STREET	SUITE 690	TAMPA	FL	33607	881837830	POPULATION HEALTH	FL	NA	C Corporation				Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (true)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (true)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (true)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (true)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (15 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
GOOD SHEPHERD HOSPICE INC
A	$1,363,725	FMV
HERNANDO PASCO HOSPICE Inc
A	$1,223,201	FMV
LIFEPATH HOSPICE INC
A	$1,069,654	FMV
GOOD SHEPHERD HOSPICE INC
L	$4,010,425	FMV
HERNANDO PASCO HOSPICE Inc
L	$5,281,668	FMV
HOSPICE OF OKEECHOBEE INC
L	$297,183	FMV
LIFEPATH HOSPICE INC
L	$8,729,334	FMV
CHAPTERS HEALTH FOUNDATION INC
Q	$300,000	FMV
GOOD SHEPHERD HOSPICE INC
Q	$2,356,522	FMV
HERNANDO PASCO HOSPICE Inc
Q	$10,657,106	FMV
HOSPICE OF OKEECHOBEE INC
Q	$299,748	FMV
LIFEPATH HOSPICE INC
Q	$22,158,339	FMV
HOSPICE OF OKEECHOBEE INC
A	$56,821	FMV
Cornerstone Hospice and Palliative Care Inc
Q	$681,226	FMV
CHAPTERS CARENU INC
D	$300,000	Actual