2015-02-04T08:06:50-06:00 2014-06-30 592046542 DAVIES HOUSER & SECREST CPA PA PO BOX 129 COCOA FL 329230129 990 2013-07-01 591101553 CIRCLES OF CARE INC CIRC 3217225200 400 E SHERIDAN ROAD MELBOURNE FL 32901 WILLIAM VINTROUX VP / BUSINESS & FINANCE 3217225200 2015-02-02 true TODD M RUSSELL CPA P00440904 3216360426 2015-02-04 2013 2016-02-25 16:41:14Z JAMES B WHITAKER PRESIDENTCEO 400 E SHERIDAN ROAD MELBOURNE FL 329013122 39252946 false X WWW.CIRCLESOFCARE.ORG X MENTAL HEALTH SERVICES 18 18 710 0 12103439 13404456 25258062 24254423 550191 421674 655169 630246 38566861 38710799 0 0 22680569 23879016 0 0 14237478 15075982 36918047 38954998 1648814 -244199 41422716 42100879 11073374 10003144 30349342 32097735 MENTAL HEALTH SERVICES false false ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - MEDICAL OUTPATIENT ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - DAY/NIGHT, CASEMGT ADAMH - SHELTERED EMPLOYMENT ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - RESIDENTIAL 2 & 3 ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - INPATIENT, DETOX ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - 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PART V, LINE 3 THE CHNA INCLUDES BOTH MEDICAL AND PSYCHIATRIC NEEDS OF THE BREVARD COUNTY RESIDENTS. CIRCLES OF CARE, A BEHAVIORAL HEALTHCARE PROVIDER TARGETS THE IDENTIFIED SUBSTANCE ABUSE AND MENTAL HEALTH NEEDS OF THE COMMUNITY. FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 4 OTHER HOSPITALS WITH WHICH ASSESSEMENT WAS CONDUCTED INCLUDE HEALTH FIRST HEALTH PARTNERS, PASSISH MEDICAL CENTER, AND WUESTHOFF MEMORIAL HOSPITAL. FACILITY 1, CIRCLES OF CARE, INC - PART V, LINE 7 AS SPECIALISTS IN MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT, WE HAVE PRIORITIZED THE BEHAVIORAL HEALTH NEEDS OF THE COMMUNITY AND WILL ASSIST OTHER AGENCIES THROUGHOUT THE COMMUNITY WITH THE MORE TRADITIONAL MEDICAL SPECIALITIES THAT ARE OUTSIDE OF OUR PURVIEW. 9 TWIN RIVERS 400 EAST SHERIDAN ROAD MELBOURNE FL 32901 INPATIENT ADULT SUBSTANCE ABUSE CHILDRENS CRISIS STABILIZATION UNIT 400 EAST SHERIDAN ROAD MELBOURNE FL 32901 CHILDREN'S CRISIS STABILIZATION UNIT ADULT CRISIS STABILIZATION UNIT 880 AIRPORT ROAD MELBOURNE FL 32901 ADULT CRISIS STABILIZATION UNIT PSYCHIATRIC OUTPATIENT SERVICES 6700 S WASHINGTON AVE TITUSVILLE FL 32718 PSYCHIATRIC OUTPATIENT SERVICES PSYCHIATRIC OUTPATIENT SERVICES 1770 CEDAR STREET ROCKLEDGE FL 32955 PSYCHIATRIC OUTPATIENT SERVICES PSYCHIATRIC OUTPATIENT SERVICES 2020 COMMERCE DRIVE MELBOURNE FL 32904 PSYCHIATRIC OUTPATIENT SERVICES CHILDREN'S OUTREACH SERVICES 4450 W EAU GALLIE BLVD MELBOURNE FL 32934 CHILDREN'S OUTREACH SERVICES ADULT RESIDENTIAL SERVICES 2000 COMMERCE DRIVE MELBOURNE FL 32904 ADULT RESIDENTIAL SERVICES ADULT RESIDENTIAL SERVICES 1770 CEDAR STREET ROCKLEDGE FL 32955 ADULT RESIDENTIAL SERVICES PART I, LINE 3C - OTHER INCOME BASED CRITERIA FOR FREE OR DISCOUNTED CARE FOR UNINSURED CLIENTS WHOSE ANNUAL HOUSEHOLD INCOME IS: ABOVE FEDERAL POVERTY GUIDELINES TO 42,999 75% DISCOUNT 43,000 TO 74,999 60% DISCOUNT 75,000 AND ABOVE 40% DISCOUNT PART I, LINE 7G - SUBSIDIZED HEALTH SERVICES EXPLANATION AMOUNTS REPORTED ON PSYCHIATRIC INPATIENT UNIT REVENUE AND EXPENSES BASED ON COST ACCOUNTING SYSTEM. PART I, LINE 7 - COSTING METHODOLOGY EXPLANATION COSTING INFORMATION CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDER'S 2011 MEDICARE COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDER'S COST ACCOUNTING SYSTEM. PART III, LINE 2 - BAD DEBT EXPENSE METHODOLOGY COSTING INFORMATION IS CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDER'S 2011 MEDICAID COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDER'S COST ACCOUNTING SYSTEM. THE AMOUNT OF BAD DEBT EXPENSE (AT COST) ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS BASED ON AN ANALYSIS OF PATIENTS WHOSE COVERAGE UNDER THIRD PARTY PAYORS OR OTHER AGENCIES WAS REJECTED DUE TO INCOMPLETE OR ERRONEOUS INFORMATION BEING PROVIDED UPON ADMISSION. GROSS PATIENT SERVICE REVENUE IS ADJUSTED FOR CONTRACTUAL AND POLICY ADJUSTMENTS TO DETERMINE NET PATIENT SERVICE REVENUE. ACCORDINGLY, ALL AMOUNTS WRITTEN OFF AS BAD DEBT EXCLUDE THESE CONTRACTUAL AND POLICY ADJUSTMENTS. PART III, LINE 8 - MEDICARE EXPLANATION REVENUE RECEIVED UNDER THE MEDICARE REIMBURSEMENT AGREEMENT IS SUBJECT TO AUDIT AND RETROACTIVE ADJUSTMENT BY THE MEDICARE INTERMEDIARY AGENCY. THE RETROACTIVE MEDICARE ADJUSTMENTS ARE REPORTED IN NET PATIENT SERVICE REVENUE IN THE YEAR IN WHICH THE FUNDS ARE PAID OUT OR RECEIVED. ALL MEDICARE REPORTS, FOR THE YEARS ENDED JUNE 30, 2011 AND PRIOR, HAVE BEEN AUDITED OR SUBJECTED TO A DESK REVIEW AND FINAL SETTLEMENTS HAVE BEEN DETERMINED.MANAGEMENT RECORDS ADDITIONAL RECEIVABLES AND PAYABLES RELATING TO MEDICARE BASED ON THE MEDICARE COST REIMBURSEMENT REPORTS. THE TOTAL INPATIENT REVENUE RECEIVED FROM MEDICARE AND ALLOWABLE COSTS OF CARE RELATING TO THOSE PAYMENTS ARE TAKEN DIRECTLY FROM THE 2011 MEDICARE COST REPORT SETTLEMENT SUMMARY. NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS. THE TOTAL OUTPATIENT REVENUE RECEIVED FROM MEDICARE ARE TAKEN DIRECTLY FROM THE 2011 MEDICARE COST REPORT. COSTS ASSOCIATED WITH THSE REVENUES ARE BASED ON THE COST TO CHARGE RATIO DEVELOPED FOR OUTPATIENT SERVICES USING THE PROVIDER'S COST ACCOUNTING SYSTEM. NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS. PART III, LINE 9B - COLLECTION PRACTICES EXPLANATION INSURED CLIENTS ARE RESPONSIBLE FOR CO-PAYS REGARDLESS OF THEIR INCOME BY LAW. THE INPATIENT COLLECTION POLICY MANDATES THAT THE PROVIDER MAKE THREE ATTEMPTS (LETTERS, TELEPHONE) TO COLLECT PRIOR TO WRITING A RECEIVABLE OFF AS A BAD DEBT. IF THE PATIENT MEETS THE CRITERIA FOR CHARITY CARE AS INDIGENT UNDER THE FEDERAL POVERTY GUIDELINES, NO ATTEMPT TO COLLECT IS MADE. IF THE PROVIDER IS UNABLE TO CONTACT THE CLIENT VIA MAIL OR PHONE, THE RELATED RECEIVABLE IS WRITTEN OFF AS BAD DEBT. PART VI, LINE 2 - NEEDS ASSESSMENT CIRCLES OF CARE, INC. MAINTAINS COMMUNICATION WITH THE DEPARTMENT OF CHILDREN AND FAMILIES, THE STATE'S MENTAL HEALTH AND SUBSTANCE ABUSE AUTHORITY. THE ORGANIZATION ALSO CONDUCTS IT'S OWN LOCAL SURVEYS AND COLLABORATES WITH HEALTH FIRST HEALTH PARTNERS, PARRISH MEDICAL CENTER, AND WUESTHOFF MEMORIAL HOSPITAL TO ACCESS THE CURRENT NEEDS OF THE COMMUNITY. IN ADDITION, THE ORGANIZATION IS A MEMBER OF THE HEALTH SYSTEMS AGENCY OF EAST CENTRAL FLORIDA THAT CONDUCTS REGIONAL AND STATEWIDE NEEDS ASSESSMENTS. PART VI, LINE 3 - PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE AFTER ADMISSION TO THE INPATIENT UNITS, CLIENT FINANCIAL REPRESENTATIVES MEET WITH THE CLIENT TO DISCUSS THE CLIENT'S INSURANCE COVERAGE. DURING THIS DISCUSSION, ALONG WITH A FINANCIAL ELIGIBILTY APPLICATION, THE FINANCIAL REPRESENTATIVE INFORMS THE CLIENT OF ANY AVAILABLE FINANCIAL ASSISTANCE WHICH INCLUDES FREE OR DISCOUNTED SERVICES. UPON DISCHARGE, THIS INFORMATION IS ONCE AGAIN REVIEWED WITH THE CLIENT. PART VI, LINE 4 - COMMUNITY INFORMATION CIRCLES OF CARE, INC. SERVES BREVARD COUNTY FLORIDA. BREVARD COUNTY, A COASTAL REGION BORDERED ON THE EAST BY THE ATLANTIC OCEAN. BREVARD IS AN EXTRA-LONG COUNTY, EXTENDING 72 MILES FROM NORTH TO SOUTH, BUT AVERAGES 26.5 MILES INLAND FROM THE SEACOAST AT ANY POINT. BREVARD COUNTY IS APPROXIMATELY 35 MILES EAST OF ORLANDO AND "HALFWAY" DOWN FLORIDA. THERE IS NO MAJOR URBAN CENTER IN THE COUNTY. IN DECEMBER 2010, FORBES MAGAZINE RANKED THE AREA AS THE WORST IN THE COUNTRY FOR FINDING A JOB. THE RACIAL MAKEUP OF THE COUNTY ACCORDING TO THE MOST RECENT CENSUS DATA WAS: WHITE - 84.81%; BLACK OR AFRICAN AMERICAN - 10.40%; HISPANIC OR LATINO - 4.61%; OTHER RACES - 0.18% THERE WERE 198,195 HOUSEHOLDS OUT OF WHICH 26.50% HAD CHILDREN UNDER THE AGE OF 18 LIVING WITH THEM, 53.00% WERE MARRIED COUPLES LIVING TOGETHER, 10.20% HAD A FEMALE HOUSEHOLDER WITH NO HUSBAND PRESENT, AND 33.20% WERE NON-FAMILIES. 26.90% OF ALL HOUSEHOLDS WERE MADE UP OF INDIVIDUALS AND 11.60% HAD SOMEONE LIVING ALONE WHO WAS 65 YEARS OF AGE OR OLDER. THE AVERAGE HOUSEHOLD SIZE WAS 2.35 AND THE AVERAGE FAMILY SIZE WAS 2.84. THE POPULATION OF 550,000 WAS DISTRIBUTED AS FOLLOWS: 22.00% UNDER THE AGE OF 18, 6.80% FROM 18 TO 24, 27.10% FROM 25 TO 44, 24.30% FROM 45 TO 64, AND 19.90% WHO WERE 65 YEARS OF AGE OR OLDER. THE MEDIAN AGE WAS 41 YEARS. FOR EVERY 100 FEMALES THERE WERE 95.90 MALES. FOR EVERY 100 FEMALES AGE 18 AND OVER, THERE WERE 93.30 MALES. IN 2007, 30% OF THE POPULATION WAS OVER 55. IN 2009, TWO PERCENT OF THE PEOPLE IN THE COUNTY ARE OVER 85. 9.50% OF THE POPULATION AND 6.80% OF FAMILIES ARE BELOW THE POVERTY LINE (COMPARED TO 13% STATEWIDE). OUT OF THE TOTAL POPULATION, 13.00% OF THOSE UNDER THE AGE OF 18 AND 6.50% OF THOSE 65 AND OLDER ARE LIVING BELOW THE POVERTY LINE. ACCORDING TO THE 2010 CENSUS, THE COUNTY HAD ABOUT 74,000 VETERANS. PERSONAL INCOME: THE COUNTY HAS THE 17TH HIGHEST PER CAPITA INCOME IN THE STATE (OUT OF 67). IN 2005, THE MEDIAN INCOME FOR A HOUSEHOLD WAS 43,281. IN 2011, ALMOST 70,000 PEOPLE IN THE COUNTY WERE RECEIVING FOOD STAMPS. IN DECEMBER 2010, FORBES MAGAZINE RANKED THE AREA AS THE WORST IN THE COUNTRY FOR FINDING A JOB. IN 2011, THE COUNTY WAS RATED 6TH WORST IN THE COUNTRY FOR FORECLOSURES. NEARLY HALF THE HOMES IN THE COUNTY WERE WORTH LESS THAN THEIR MORTGAGES. THE AVERAGE HOME HAS DROPPED 53.4% SINCE THE PEAK OF THE BOOM. PART VI, LINE 5 - PROMOTION OF COMMUNITY HEALTH A VOLUNTARY CITIZEN BOARD OF TWENTY-TWO PERSONS WHO LIVE AND WORK IN BREVARD COUNTY GOVERNS CIRCLES OF CARE, INC. THIS ACTIVE AND INVOLVED BOARD OF DIRECTORS IS CHARGED WITH: ESTABLISHING ALL POLICIES GOVERNING THE CORPORATION , APPROVING ANNUALLY THE GOALS, OBJECTIVES AND A PLAN OF OPERATION FOR THE DELIVERY OF SERVICES, APPROVAL OF AN ANNUAL BUDGET, OVERSIGHT OF FINANCIAL RECORDS AND AUDITS, ASSURING THOSE PERSONS OF THE BREVARD COMMUNITY ARE SERVED WITH QUALITY, APPROPRIATE AND EFFICIENT PROGRAMS. BOARD MEMBERS ARE SELECTED FOR THEIR INTEREST AND DESIRE IN THE PROVISION OF QUALITY BEHAVIORAL HEALTHCARE SERVICES IN BREVARD COUNTY. THE BOARD MEMBERS ARE REFLECTIVE OF THE DIFFERENT GEOGRAPHICAL AREAS OF THE COUNTY AND MANY REPRESENT CONSUMERS AND FAMILY MEMBERS WITH SPECIAL INTEREST IN OUR VARIOUS PROGRAMS. PART VI, LINE 6 - AFFILIATED HEALTH CARE SYSTEM N/A ADDITIONAL INFORMATION CHARITY CARE CIRCLES OF CARE IDENTIFIES CHARITY CARE PATIENTS USING THE SAME CRITERIA USED BY THE STATE OF FLORIDA AGENCY FOR HEALTH CARE ADMINISTRATION. IT IS THEIR POLICY THAT A PATIENT, WHOSE INCOME DOES NOT EXCEED 150 PERCENT OF THE CURRENT FEDERAL POVERTY GUIDELINES, WILL BE CLASSIFIED AS A CHARITY CARE PATIENT. ADDITIONALLY, IF THE PATIENT'S TOTAL CHARGES EXCEED 25 PERCENT OF THE PATIENT'S ANNUAL INCOME, THE PATIENT WILL BE CLASSIFIED AS A CHARITY CARE PATIENT, UNLESS THE PATIENT'S INCOME EXCEEDS FOUR TIMES THE FEDERAL POVERTY LEVEL FOR A FAMILY OF FOUR. BECAUSE CIRCLES OF CARE DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, SUCH AMOUNTS ARE NOT REPORTED AS GROSS PATIENT SERVICE REVENUE. X X X X X false false false false false false false false false JAMES B WHITAKER PRESIDENT 229341 22665 15000 45268 312274 DAVID FELDMAN EXEC VP/TRES 213729 28246 5000 40826 287801 BARRY HENSEL VP CLINICAL DIR 183054 21709 5000 38084 247847 REHAN FAROOQUI MD 231513 23997 39307 294817 SUBRAMANIYAM VASUDEVAN MD 212439 22394 40265 275098 JAMES MILLER MD 179737 36084 44209 260030 JOSE ALVAREZ MD 173612 23063 40473 237148 AHMAD KAZI MD 218660 10769 25315 254744 VASUMATHY VASUDEVAN MD 155160 19733 35073 209966 SANDRA GONZALEZ MD 142327 24617 33575 200519 KRISHNA UPPU MD 140163 13552 18342 172057 YADIRA PADIN ROJAS MD 132023 21509 28673 182205 RICHARD WATERS FACILITIES MGR IN LAW OFFICER 83726 WAGES false HELEN FELDMAN ARNP WIFE - OFFICER 100451 WAGES false VASUMATHY VASUDEVAN MD SPOUSE- KEY EMP 174893 WAGES false SARAH BEST SYSTEMS ANALYST WIFE - OFFICER 47902 WAGES false X 1 1760103 false false false FORM 990, PAGE 6, PART VI, LINE 11B THE PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE CHAIRMAN OF THE AUDIT AND FINANCE COMMITTEE BEFORE IT IS FILED. THE CHAIRMAN THEN DISTRIBUTES THE COPY OF THE FINAL VERSION TO THE BOARD MEMBERS FOR REVIEW. AFTER REVIEWING THE RETURN, THE AUDIT AND FINANCE COMMITTEE APPROVES THE RELEASE OF THE FORM 990 PENDING ANY APPLICABLE CHANGES. THE RETURN IS THEN MODIFIED AS NECESSARY AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES EACH DIRECTOR, OFFICER AND MANAGEMENT STAFF TO SIGN A STATEMENT ANNUALLY THAT AFFIRMS THAT EACH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY AND (D) UNDERSTANDS THAT CIRCLES OF CARE IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY HAS THREE ESSENTIAL ELEMENTS. (1) FULL DISCLOSURE BOARD MEMBERS AND STAFF MEMBERS IN DECISION- MAKING ROLES SHOULD MAKE KNOWN THEIR CONNECTIONS WITH GROUPS DOING BUSINESS WITH THE ORGANIZATION. THIS INFORMATION SHOULD BE PROVIDED ANNUALLY. (2) BOARD MEMBER ABSTENTION FROM DISCUSSION AND VOTING BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHOULD NOT PARTICIPATE IN DISCUSSIONS OR VOTE ON MATTERS AFFECTING TRANSACTIONS BETWEEN THE ORGANIZATION AND OTHER GROUPS. (3) STAFF MEMBER ABSTENTION FROM DECISION-MAKING STAFF MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT SHOULD NOT BE SUBSTANTIALLY INVOLVED IN DECISION-MAKING AFFECTING SUCH TRANSACTIONS. IF THERE IS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER IS INVOLVED IN OR IS AWARE OF ANY TRANSACTION OR SITUATION THAT RESULTS IN A CONFLICT, OR THE APPEARANCE OF A CONFLICT, DIRECTLY OR INDIRECTLY THROUGH BUSINESS, INVESTMENT OR FAMILY, THEN SUCH PERSON SHALL PROMPTLY DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER CONFLICT. A FULL DISCLOSURE OF ALL THE FACTS PERTAINING TO ANY TRANSACTION THAT IS SUBJECT TO ANY DOUBT CONCERNING THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST SHALL BE MADE BEFORE CONSUMMATION OF THE TRANSACTION. IF THERE IS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE INDIVIDUAL SHALL BE INFORMED OF THE BASIS FOR SUCH BELIEF AND SHALL BE AFFORDED AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF AFTER HEARING THE RESPONSE OF THE DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, IT IS DEEMED THE DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY ACTION SHALL BE TAKEN. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD UTILIZED STATE-WIDE (FLORIDA COUNCIL OF COMMUNITY MENTAL HEALTH) AND NATIONAL (MENTAL HEALTH CORPORATION OF AMERICA) COMPENSATION SURVEYS OF CEOS IN THE MENTAL HEALTH INDUSTRY. USING THE RESULTS OF THE SURVEYS, THE EXECUTIVE COMMITTEE DRAFTED A PROPOSED COMPENSATION PACKAGE FOR THE CEO AND FORWARDED IT TO THE AUDIT AND FINANCE COMMITTEE FOR REVIEW PRIOR TO ITS INCORPORATIION INTO THE BUDGET. PARAMETERS UTILIZED IN SETTING THE COMPENSATION PACKAGE FOR THE CEO INCLUDED SERVICE DELIVERY TO THE COMMUNITY AND COMPLIANCE WITH INDUSTRY STANDARDS/REGULATIONS. COMPENSATION IS NOT BASED ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15B USING AVAILABLE STATEWIDE (FLORIDA COUNCIL OF COMMUNITY MENTAL HEALTH) AND NATIONAL (MENTAL HEALTH CORPORATION OF AMERICA) INDUSTRY DATA, THE CEO FORMULATES COMPENSATION PACKAGES FOR ALL OTHER OFFICERS AND KEY EMPLOYEES. FACTORS CONSIDERED IN FORMULATING COMPENSATION INCLUDE EDUCATION, EXPERIENCE AND COST OF LIVING DIFFERENCES WHERE APPLICABLE. COMPENSATION IS NOT BASED ON THE REVENUE OR NET EARNINGS OF THE ORGANIZATION. ONCE THE COMPENSATION PACKAGES FOR OFFICERS AND KEY EMPLOYEES ARE ASSEMBLED, THE CEO FORWARDS HIS PROPOSALS TO THE AUDIT AND FINANCE COMMITTEE FOR INCORPORATION INTO THE BUDGET. ONCE THE AUDIT AND FINANCE COMMITTEE RECEIVES THE PROPOSED COMPENSATION PACKAGES FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES, THEY ARE REVIEWED AND INCORPORATED INTO THE BUDGET PROCESS. ONCE THE BUDGET IS COMPLETED, IT IS FORWARDED TO THE FULL BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES MEMBERS OF THE PUBLIC COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS FREE OF CHARGE UPON RECEIPT OF A WRITTEN REQUEST FOR SUCH INFORMATION. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART XI, LINE 9 ASSETS RELEASED FROM RESTRICTION 9,333 GAIN ON DERIVATIVE INVESTMENT 32,000 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -9,333 FORM 990, PART XI, LINE 9 CHANGE IN UNREALIZED GAINS AND LOSSES ON OTHER 0 THAN TRADING SECURITIES 0 GAIN ON DERIVATIVE INVESTMENTS 0 INCREASE IN PERM RESTRICTED NET ASSETS 623,129