2023-11-14T11:11:57+00:00 2023-06-30 350921680 CROWE LLP 575 Market Street Suite 3300 San Francisco CA 941055829 990 2022-07-01 953275679 The Elizabeth Hospice Inc ELIZ 7607372050 800 W Valley Pkwy 100 Escondido CA 92025 Sarah McSpadden PRESIDENT & CEO 7607372050 2023-11-14 true Sarah McSpadden 999009999 DIANE KIRMACI P01578407 4155761100 2022 2023-04-26 12:10:37Z X Sarah McSpadden 800 W Valley Pkwy 100 Escondido CA 92025 61160690 false X elizabethhospice.org X 1978 CA TO ENHANCE THE QUALITY OF LIFE FOR THOSE NEARING THE END OF LIFE'S JOURNEY AND FOR THOSE WHO GRIEVE THROUGH MEDICAL, EMOTIONAL, AND SPIRITUAL SUPPORT. 11 10 356 650 0 0 1829901 3458381 38006947 30361267 933009 2174 383888 450203 41153745 34272025 0 0 27097214 24693604 0 1337073 10992368 11108280 38089582 35801884 3064163 -1529859 44445077 56397566 6140463 16870877 38304614 39526689 To enhance the quality of life for those nearing the end of life's journey and for those who grieve. false false 27175797 0 30585149 For more than 44 years, The Elizabeth Hospice, has been recognized as a pioneer in the hospice industry. We are an experienced community resource providing high-quality care and support to people facing the challenges brought on by advanced serious illnesses. Our services for children and adults include hospice care for those with a prognosis of six months or less; palliative care for those living with a chronic advanced serious illness who are not hospice eligible; and, comprehensive grief support for patients, family and the general community. Since 1978, we have touched the lives of more than 125,000 people in San Diego County and Southwest Riverside County. The Elizabeth Hospice is an independent, nonprofit organization that relies on charitable contributions to ensurethat services are available to all who need them, regardless of insurance coverage or their ability to pay. All donations support our local programs including the grief support programs open to all in the community and do not require a hospice affiliation. 426540 0 0 Children's Grief Support; This program is a specialized children's bereavement program. It is unique in San Diego County. Our trained counselors and facilitators are a community resource for all grieving children (3 to 17 years old) and their caregivers. There is no cost to participate. A hospice affiliation is not required. There are five components to the program: individual counseling; peer groups conducted at our Children's Centers; school-based on-campus support in 20 school districts (8-week student peer groups and training for school staff on how to support grieving student); crisis care to organizations and schools when there is a community tragedy; and, two annual grief camps. 281175 0 32902 The Elizabeth Hospice offers comprehensive grief counseling for all ages. These services are open to all in the community regardless of how their loved one died. It does not require a patient affiliation to access services. Individual counseling and group support are available at our facilities in Temecula, Mission Valley, Carlsbad and Escondido. Support groups include general grief support, spousal loss, child loss, infant loss and parent loss as well as a comprehensive program to address children's grief. 27883512 true true false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false true true false false false false false false false false true 78 0 true 356 true true true false false false false true true false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true true false CA X X Deena Nelson 7607372050 800 W Valley Pkwy Suite 100 Escondido CA 92025 Dan Laframboise Director/Chairman 1.0 X X 0 0 0 Kiprian Skavinski Director/Secretary 1.0 X X 0 0 0 Sarah McSpadden CEO 40.0 X X 365692 0 27753 Chancellor Tzomes Director 1.0 X 0 0 0 Cynthia Robertson Director/Secretary (thru 07/25/2022) 1.0 X 0 0 0 Dave Mason Director (Beginning 01/01/23) 1.0 X 0 0 0 Elizabeth McCann Director 1.0 X 0 0 0 Gary Kloehn Director (Beginning 01/01/23) 1.0 X 0 0 0 George Olmstead Director 1.0 X 0 0 0 Glenn Panzer Director 1.0 X 0 0 0 Michael McDuffie Director 1.0 X 0 0 0 Molly Schulze Director (THRU 09/27/2022) 1.0 X 0 0 0 Tammy Morita Director 1.0 X 0 0 0 Cheryl Farst CAO 40.0 X 127678 0 14276 Laury Bliss CSO 40.0 X 131591 0 6196 Darlene Rutledge CCO 40.0 X 264293 0 30310 Deena Nelson CFO/Treasurer 40.0 X 235296 0 16695 George Delgado CMO 40.0 X 349924 0 0 Jean Loo-Russo CPO 40.0 X 194541 0 13987 Mary Kate O'Connell CPO 40.0 X 241899 0 17645 Carol Bos Director 40.0 X 163028 0 11996 Francelina Nichols Director of Sales and Marketing 40.0 X 198388 0 15755 Jessica Jackson Director of Quality and Compliance 40.0 X 152390 0 11594 Kathleen Gordinier Director of Bereavement and Volunteers 40.0 X 147221 0 30979 Phaedra Kunze Director of Palliative Care 40.0 X 163935 0 16259 2735876 0 213445 58 false true false Medline Industries Inc Dept LA 21558 Pasadena CA 91185 Medical Supplies 926681 Escondido Medical Investors LP 1980 Felicita Road Escondido CA 92025 Nursing Services 563930 Villa Rancho Bernardo 15720 Bernardo Center Dr San Diego CA 921275861 Nursing Services 292289 Boggeln Laurence Henry MD 45855 Corte Carmello Temecula CA 92592 Physician Services 276264 Aya Healthcare PO Box 123519 Dept 3519 Dallas TX 753123519 Nursing Services 253020 19 62172 3396209 25567 3458381 Hospice Services 621610 30361267 30361267 0 0 0 0 30361267 452989 452989 209761 209761 0 209761 209761 26401073 26851888 -450815 0 -450815 -450815 18975 62172 36422 -17447 -17447 1460 355 1105 1105 Other Income 900099 256784 256784 0 0 0 0 256784 34272025 30618051 0 195593 1403784 572872 830912 16632288 14195585 1883695 553008 397027 354976 23552 18499 4837424 3918901 693937 224586 1423081 1189727 189905 43449 181661 21020 105665 54976 62801 62801 2589031 954923 1634108 0 288650 186602 71204 30844 359704 238534 106666 14504 689142 469454 152707 66981 1956905 1436183 293956 226766 891326 851209 39176 941 279646 116804 118537 44305 403748 296313 60649 46786 314504 675 313829 Medications 873080 873080 Medical Equipment 1078591 1078591 Medical Supplies 829747 829747 Patient Expense 232316 220888 11428 77428 77428 0 0 35801884 27883512 6581299 1337073 7260537 4210309 1380000 5018602 5175489 0 0 0 0 212615 359449 15298120 3735902 2717421 11562218 28608979 31548852 0 0 626923 2161249 44445077 56397566 6120483 6704076 19980 23580 0 0 0 10143221 6140463 16870877 X 30325291 30011581 7979323 9515108 38304614 39526689 44445077 56397566 -1529859 2751934 0 X false true X true false X 2691316 3521733 3358496 1776939 3458381 14806865 36954361 36766044 40435175 38006947 30361267 182523794 0 0 0 39645677 40287777 43793671 39783886 33819648 197330659 5000 5301 33093 39880 32200 115474 0 0 0 0 0 0 5000 5301 33093 39880 32200 115474 197215185 343810 475729 303320 338140 662750 2123749 16888 0 16888 343810 475729 303320 355028 662750 2140637 0 552117 566372 349022 419111 277219 2163841 40541604 41329878 44446013 40558025 34759617 201635137 0.9781 0.9802 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 53572.0, COLUMN B - 40006.0, COLUMN C - 1200.0, COLUMN D - 26600.0, COLUMN E - 18975.0, COLUMN F - 140353.0; DESCRIPTION - WORKERS COMPENSATION DIVIDEND, COLUMN A - 91092.0, COLUMN B - 171200.0, COLUMN C - 100611.0, COLUMN D - 124881.0, COLUMN E - , COLUMN F - 487784.0; DESCRIPTION - OTHER INCOME, COLUMN A - 407453.0, COLUMN B - 355166.0, COLUMN C - 247211.0, COLUMN D - 267630.0, COLUMN E - 256784.0, COLUMN F - 1534244.0; DESCRIPTION - GAMING INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 1460.0, COLUMN F - 1460.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20544012 477500 2348852 374144 22996220 23130792 517432 -2649651 454561 20544012 18473695 0 5026597 369500 23130792 16049103 2342483 452558 370449 18473695 13977568 1746498 702098 377061 16049103 0.6474 0.3056 0.047 false false 5559409 5559409 7452829 1602779 5850050 2285882 2133123 152759 11562218 Line of Credit 603800 Lease Liabilities 9539421 10143221 X 37023959 2751934 0 2751934 34272025 0 0 34272025 35801884 0 0 35801884 0 0 35801884 Schedule D, Part V, Line 4 Intended uses of endowment funds The Elizabeth Hospice endowments support our mission as a community focused provider. These include: "Charity Care" that ensures that all who are eligible have access to hospice care regardless of their financial ability to pay; "Staff Education" that ensures the community receives quality care; "Hospice and Palliative Care" that ensures innovation; and, a "Board Directed" endowment that ensures the longevity of the organization. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization is 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 resumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely to being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The Organization's Form 990 has not been subject to examination by the Internal Revenue Service or the state of California for the last three years. The Organization does not expect the total amount of unrecognized tax benefits to change significantly in the next 12 months. The Organization recognizes interest and penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties on June 30, 2023 and 2022. Golf Tournament 22296 18831 3465 1240 3817 500 7804 Motown Downtown 58851 43341 15510 2664 4643 2200 13554 0 81147 62172 18975 3904 8460 2700 21358 36422 -17447 X X false false false false false false false false false Sarah McSpadden CEO 313031 0 40637 0 12024 0 7931 0 19822 0 393445 0 0 0 Darlene Rutledge CCO 223882 0 18071 0 22340 0 7113 0 23197 0 294603 0 0 0 Mary Kate O'Connell CPO 202100 0 17173 0 22626 0 7167 0 10478 0 259544 0 0 0 Deena Nelson CFO/Treasurer 202208 0 16028 0 17060 0 6217 0 10478 0 251991 0 0 0 Jean Loo-Russo CPO 184123 0 10418 0 0 0 5593 0 8394 0 208528 0 0 0 George Delgado CMO 349924 0 0 0 0 0 0 0 0 0 349924 0 0 0 Francelina Nichols Director of Sales and Marketing 157638 0 40750 0 0 0 5269 0 10486 0 214143 0 0 0 Kathleen Gordinier Director of Bereavement and Volunteers 139312 0 7909 0 0 0 4693 0 26286 0 178200 0 0 0 Phaedra Kunze Director of Palliative Care 146704 0 6221 0 11010 0 4481 0 11778 0 180194 0 0 0 Carol Bos Director 144511 0 7745 0 10772 0 4933 0 7063 0 175024 0 0 0 Jessica Jackson Director of Quality and Compliance 143566 0 8824 0 0 0 4275 0 7319 0 163984 0 0 0 Elizabeth Supportive Medical Specialists Entity More than 35% owned by Dr. George Delgado, Key Employee 60810 Administrative Services false X 8862 Selling cost X Gift Cards 39 16705 Selling cost 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions The amounts in this column represent the number of items contributed. The Elizabeth Hospice uses a non-profit organization, CARS INC, as a third party to assist with vehicle donations. The donor contacts CARS INC to arrange a time for pick up, tow, auction and assist with title transfers from donor to CARS INC. Once the vehicle is sold and proceeds are received, CARS INC prepares a thank you letter sent to the donor on behalf of The Elizabeth Hospice. If the vehicle sells for more than $500 a 1098-C is completed by CARS INC and the appropriate copies are mailed with the thank you letter to the donor. Schedule M, Part I Explanations of reporting method for number of contributions Clothing and household goods - number of items contributed Other - Gift Cards number of items contributed Form 990, Part VI, Line 1a Delegate broad authority to a committee THE BOARD OF DIRECTORS, AS OUTLINED IN THE BYLAWS OF THE CORPORATION HAS A DESIGNATED EXECUTIVE COMMITTEE AND DELEGATES TO SUCH COMMITTEE ANY OF THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE CORPORATION WITH SOME EXCEPTIONS AS PROVIDED IN THE ORGANIZATION'S BYLAWS. BY MAJORITY VOTE OF THE DIRECTORS THEN IN OFFICE, THE BOARD MAY AT ANY TIME REVOKE OR MODIFY ANY OR ALL OF THE AUTHORITY SO DELEGATED, INCREASE OR DECREASE BUT NOT BELOW TWO (2) THE NUMBER OF EXECUTIVE COMMITTEE MEMBERS, AND FILL VACANCIES THEREIN FROM THE MEMBERS OF THE BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body MANAGEMENT AT THE ELIZABETH HOSPICE WORKS WITH AN OUTSIDE TAX FIRM IN THE PREPARATION AND REVIEW OF THE IRS FORM 990. THE BOARD OF DIRECTORS HAS DELEGATED ITS AUTHORITY TO THE AUDIT COMMITTEE WHICH REVIEWS A DRAFT OF THE IRS FORM 990 WITH MANAGEMENT AND THE TAX FIRM. ONCE THE AUDIT COMMITTEE HAS APPROVED THE 990 AND PRIOR TO THE TAX FIRM FILING THE 990 THE APPROVED DRAFT IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW. THE TAX FIRM ALSO PRESENTS THE APPROVED 990 AT A REGULARLY SCHEDULED BOARD MEETING. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND OFFICERS ARE PROVIDED THE CONFLICT OF INTEREST STATEMENT AND DISCLOSURE FORMS ANNUALLY. THEY ARE TO REPORT ANY ACTIVITY OR RELATIONSHIP THAT COULD BE SEEN AS A CONFLICT OF INTEREST TO THE BOARD OF DIRECTORS. THE CONFLICT OF INTEREST DISCLOSURES ARE REVIEWED AND TRACKED BY THE SECRETARY AND REPORTED TO THE GOVERNANCE COMMITTEE. ANY ACTUAL OR POTENTIAL CONFLICTS ARE REPORTED TO THE BOARD OF DIRECTORS BY THE GOVERNANCE COMMITTEE AND THE IDENTIFIED INDIVIDUAL IS TO ABSTAIN FROM VOTING ON ANY ISSUES RELATED TO THE POTENTIAL CONFLICT. EMPLOYEES SIGN A CONFLICT OF INTEREST STATEMENT UPON EMPLOYMENT. DISCLOSURE OF A POTENTIAL EMPLOYEE CONFLICT AND THE EXECUTIVE DIRECTOR'S/ADMINISTRATORS DECISION REGARDING THE ACTIONS TAKEN WILL BE MAINTAINED BY THE HUMAN RESOURCES DEPARTMENT IN THE EMPLOYEE FILE. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE RECEIVES COMPARABILITY DATA AND COMPENSATION SURVEYS FROM HUMAN RESOURCES FOR THE CEO EVERY TWO TO THREE YEARS. ANNUALLY, THE EXECUTIVE COMMITTEE CONDUCTS A WRITTEN EVALUATION OF THE CEO AND DETERMINES ANY ADJUSTMENTS TO SALARY. THE RECOMMENDATIONS ARE PRESENTED TO THE FULL BOARD IN A CLOSED SESSION. EVIDENCE OF THE CLOSED SESSION IS DOCUMENTED IN THE BOARD MINUTES. LAST COMPLETED IN 2022. Form 990, Part VI, Line 15b Process to establish compensation of other employees THE CEO RECEIVES COMPARABILITY DATA AND COMPENSATION SURVEYS FROM HUMAN RESOURCES FOR OTHER KEY EMPLOYEES AND TOP MANAGEMENT EVERY TWO TO THREE YEARS. ANNUALLY, THE CEO CONDUCTS AN EVALUATION AND MAKES RECOMMENDATIONS TO HR ON SALARY ADJUSTMENTS. BASED ON THE RESULTS, REVIEW OF EACH POSITION AND TAKING INTO ACCOUNT THE LEVEL OF EXPERIENCE FOR EACH INDIVIDUAL ADJUSTMENTS ARE MADE, IF WARRANTED, AND PROVIDED TO THE EMPLOYEE IN WRITING. Form 990, Part VI, Line 19 Required documents available to the public A STATEMENT OF INFORMATION IS FILED WITH AND IS AVAILABLE TO THE PUBLIC AT THE OFFICIAL WEBSITE OF THE CALIFORNIA SECRETARY OF STATE. THE GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE ORGANIZATION IS REQUIRED TO FILE ITS CONSOLIDATED AUDITED FINANCIAL STATEMENTS WITH ITS MEDICARE COST REPORT. THIS INFORMATION IS SUBJECT TO A PUBLIC RECORDS REQUEST. DIRECT REQUESTS FOR THE DOCUMENTS ARE PROVIDED UPON REQUEST. AUDITED FINANCIALS, IRS FORM 990 AND IMPACT REPORT ARE AVAILABLE FOR VIEWING ON OUR WEBSITE. GOVERNING DOCUMENTS ARE AVAILABLE FOR VIEWING UPON REQUEST AT 800 W Valley Pkwy, Suite 100, ESCONDIDO, CA 92025.