2021-03-24T14:36:40-07:00 2020-08-31 591498723 DIVINE BLALOCK MARTIN & SELLARI LLC 580 VILLAGE BLVD SUITE 110 WEST PALM BEACH FL 33409 990 2019-09-01 590791037 Rehabilitation Center for Children and Adults Inc REHA 5616557266 300 Royal Palm Way Palm Beach FL 33480 Ellen O'Bannon Dir of Operations 2021-03-24 true Dustan Brown CPA P01520825 5616861110 2019 2022-09-23 18:48:47Z Ellen O'Bannon 18190987 false X www.rcca.org X 1940 FL To improve people's physical function, communication & independence. 51 51 16 51 0 570262 573070 702478 390391 557426 698167 1036436 29882 2866602 1691510 0 0 1439787 1425301 0 70916 1255468 1233863 2695255 2659164 171347 -967654 20123733 19891402 71027 428141 20052706 19463261 To improve people's physical function, communication & independence. false false 2375809 390391 Patient and community services - Improved 550 people's physical function, communication, and independence by providing 10,598 physical, occupational, and speech therapy treatments, regardless of the patient's ability to pay. 2375809 true true false false false false false false false true true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 2 0 false 16 true false false false false true true false false 0 false false false false false false false X 51 51 true false false false false false false true true false false true true true true true true true false false FL X X Themis Quiros 5616557266 300 Royal Palm Way Palm Beach FL 33480 X Ellen O'Bannon Executive Director 40.00 0.00 128034 0 19205 David J Thomas III 2nd Vice Pres 1.00 0.00 X X 0 0 0 Barbara A Moore Exec. Committee 1.00 0.00 X 0 0 0 Lily Holt Dillon Board of Gov 1.00 0.00 X 0 0 0 Suzanne Johnson Exec. Committee 1.00 0.00 X 0 0 0 Lynn T Pohanka Exec. Committee 1.00 0.00 X 0 0 0 Constance N Purcell Corresp Sec 1.00 0.00 X X 0 0 0 Kathleen A Miner Exec. Committee 1.00 0.00 X 0 0 0 J Cater Randolph II Imed Past Pres 1.00 0.00 X 0 0 0 Patricia Dunnington Board of Gov 1.00 0.00 X 0 0 0 James M Ballentine Jr Exec. Committee 1.00 0.00 X 0 0 0 Alan G Eades Board of Gov 1.00 0.00 X 0 0 0 C Ray Dorsey III Exec. Committee 1.00 0.00 X 0 0 0 Charlie J Frankel III President 1.00 0.00 X X 0 0 0 Peter N Geisler Jr Board of Gov 1.00 0.00 X 0 0 0 Heather T Henry Exec. Committee 1.00 0.00 X 0 0 0 Shannon T Howell Treasurer 1.00 0.00 X X 0 0 0 Patsy S Johnson Exec. Committee 1.00 0.00 X 0 0 0 J Peter Lyons Recording Sec 1.00 0.00 X X 0 0 0 Heather C Henry Exec. Committee 1.00 0.00 X 0 0 0 Noel A Settle Exec. Committee 1.00 0.00 X 0 0 0 Frank J Slattery 3rd Vice Pres 1.00 0.00 X X 0 0 0 Patricia J Donnelley Vice President 1.00 0.00 X X 0 0 0 Baron Collier Board of Gov 1.00 0.00 X 0 0 0 Carol O Collins Board of Gov 1.00 0.00 X 0 0 0 Mark W Cook Board of Gov 1.00 0.00 X 0 0 0 Howard Cox Board of Gov 1.00 0.00 X 0 0 0 Mortimer F Curran Board of Gov 1.00 0.00 X 0 0 0 Natalie G Dejoux Board of Gov 1.00 0.00 X 0 0 0 Paget H Ferrell Board of Gov 1.00 0.00 X 0 0 0 Jacob L Lochner DO MAC Chairman 1.00 0.00 X X 0 0 0 Joan Amoroso Board of Gov 1.00 0.00 X 0 0 0 Charles P Carroll Board of Gov 1.00 0.00 X 0 0 0 Julie Connors Board of Gov 1.00 0.00 X 0 0 0 Brandon Reid Board of Gov 1.00 0.00 X 0 0 0 Birgitt Hilton Board of Gov 1.00 0.00 X 0 0 0 Mary Page Hufty MD Board of Gov 1.00 0.00 X 0 0 0 Richard S Johnson Jr Board of Gov 1.00 0.00 X 0 0 0 Hewlett Kent Board of Gov 1.00 0.00 X 0 0 0 William F Koch III Board of Gov 1.00 0.00 X 0 0 0 Nancy Reynolds Board of Gov 1.00 0.00 X 0 0 0 Virginia Simmons Board of Gov 1.00 0.00 X 0 0 0 Mas G Massoumi MD Board of Gov 1.00 0.00 X 0 0 0 Robert Debbs Board of Gov 1.00 0.00 X 0 0 0 Jeanne O' Connor Board of Gov 1.00 0.00 X 0 0 0 Alexandra Oelsner Board of Gov 1.00 0.00 X 0 0 0 John Grace Board of Gov 1.00 0.00 X 0 0 0 Peter Scholla Board of Gov 1.00 0.00 X 0 0 0 John H Schuler Board of Gov 1.00 0.00 X 0 0 0 Manley H Thaler Board of Gov 1.00 0.00 X 0 0 0 Jane H Told Board of Gov 1.00 0.00 X 0 0 0 Stephen M Zaloom Board of Gov 1.00 0.00 X 0 0 0 128034 19205 1 false false false 0 114810 458260 573070 Medicare, Ins & Charity 621400 -145769 -145769 Patient Fees 621400 536160 536160 390391 511092 511092 0 0 0 16638746 16451671 187075 187075 187075 56480 114810 47806 8674 0 0 Insurance Proceeds 900099 21208 21208 21208 1691510 577466 532300 0 0 0 0 1046828 985138 52615 9075 0 0 145106 136236 7565 1305 154457 142576 10133 1748 78910 74152 4058 700 0 324040 285571 38469 15000 15000 0 0 50909 50909 21760 20019 1741 5324 2125 3199 0 0 0 323539 296109 24998 2432 0 0 0 0 0 58027 55812 1343 872 0 Bad Debt Expense 243611 243611 Repairs & maintenance 49650 39442 1565 8643 Telephone 34224 31188 2317 719 Supplies 30254 26873 1002 2379 77525 36957 724 39844 2659164 2375809 212439 70916 1187624 1845678 0 0 647284 310784 0 0 4000 0 0 65427 68844 3257044 2965870 230503 291174 17889999 17299321 0 0 0 98896 75601 20123733 19891402 46917 63352 24110 50000 314789 71027 428141 X 19210282 18620837 842424 842424 20052706 19463261 20123733 19891402 -967654 378209 X X false true X true false X 353128 538335 406863 470192 458260 2226778 0 0 353128 538335 406863 470192 458260 2226778 520710 1706068 436149 388079 428487 504279 460183 2217177 0 0 4443955 0.38390 0.35120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19040875 3138 1025467 -1000000 19069480 842424 18628425 476811 -906785 19040875 842424 842424 842424 842424 842424 842424 0.96000 0.04000 false false false 78726 78726 2208999 2023468 185531 969319 942402 26917 291174 X 2018810 378209 378209 1640601 50909 50909 1691510 2608255 2608255 50909 50909 2659164 Part V, Line 4: Intended uses of the endowment fund. To provide income for charitable and unreimbursed care and capital improvements. Part X : FIN48 Footnote The Center is exempt from federal & state income taxes as a voluntary health & welfare organization under Internal Revenue Section 501(c)(3). Income from activities not directly related to the Center's exempt purpose is subject to taxation at statutory corporate tax rates. There were no income activites unrelated to the Center's exempt purpose during the current year. Accordingly, no income taxes are provided in the financial statements.Management analyzes tax positions in jurisdictions where it is required to file income tax returns. Interest and penalties attributable to income taxes, if any, are included in operating expenses. Based on its evaluation, management did not identify any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease. No interest or penalties related to income taxes were recorded for the years ended August 31, 2020 and 2019. The Center is no longer subject to income tax examination for the fiscal years prior to 2017. false Annual Soiree 162550 109960 52590 25382 3500 11913 Spring Luncheon 8740 4850 3890 5000 2011 171290 114810 56480 30382 3500 13924 47806 8674 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et All relationships exist within the Board of Governors:Heather Henry and Heather T. Henry - mother & daughterPat Johnson and Richard S Johnson - mother & son Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is reviewed by the Center's Audit Committee, whose membership includes a CPA and an attorney. The form is also reviewed by management. After the review process is complete, the form is then made available to all members of the Board of Governors for their input before filing the 990 with the government. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Each board member is required to sign a conflict of interest disclosure form that reaffirms each member's understanding of the Center's bylaws that state "No member of the Board of Governors, Executive Committee, or officer shall be involved in any transaction with the corporation that may develop a conflict of interest; the matter to be determined by vote of the Executive Committee." The form also requires the written disclosure of any relationship which could contribute to a conflict of interest. The forms are updated annually. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The compensation of the Center's executive management and key employees is reviewed annually by the Compensation Committee comprised of members of the center's Board of Governors. The level of compensation is based on job performance, leadership skills exhibited, management and administrative ability, and personal traits. Compensation levels are also compared with industry standards in order to remain competitive in hiring and retaining outstanding personnel. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Center makes all policies, financial data, and Form 990 available for public inspection at the Center's business office during normal work hours. Form 990, Part XII, Line 2: Change of Oversight or Selection Process The Center's Audit committee is responsible for the selection of the independent auditor and the oversight of the Audit and 990 process. This policy has not changed from the prior year. Form 990,Part VI,Line 5 - Description of Material Diversion of Assets In connection with the events and circumstances described below, the Centers Target Benefit Plan was amended to freeze any further benefit accruals on November 16, 2016. On or about September 6, 2019, the Center funded the Plan with approximately $5.8Million and thereafter distributed funds to Plan participants/beneficiaries. As of this date all Plan assets have been distributed and all related account(s) are closed.For many years the Center maintained an active Target Benefit Retirement Plan (the Plan) that covered all full-time employees who attained the age of 21 years and who completed at least 1,000 hours of service within the year. A target benefit plan is a defined contribution plan with similarities to a defined benefit plan in that the age of the participants, their current and projected income levels, and length of employment are key factors in determining the amount of the Center's contribution to the plan on their behalf. The target or assumed benefit is used only for determining the annual contribution, but there is no guaranteed benefit as exists with a defined benefit plan.During the summer of 2016, the Board made inquiries of the plan administrator, a long-time board member, as to the financial status of the Plan. The plan administrators responses were delayed and unsatisfactory and an inquiry directed to the Plan Custodian disclosed a significant discrepancy between the assets reported by the plan administrator and those reported by the Custodian. Following a lengthy investigation, a successful criminal prosecution of the plan administrator, and partial monetary recovery from various sources, the Center fully funded the Plan and paid out all participants as of December 30, 2019.While the Plan is essentially terminated, the Center continues to seek reimbursement for the balance of damages incurred though litigation with a responsible party. The outcome of that action is uncertain.