CIRCLES OF CARE INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- CIRCLES OF CARE INC (EIN 59-1101553)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-01-24
- IRS object ID
- 201400249349300400
- Schema version
- 2012v2.3
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-24T06:25:26-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIES HOUSER & SECREST CPA PA | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 129 | AddressLine1 |
| City | COCOA | City |
| State | FL | State |
| ZIP Code | 329230129 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591101553 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIRCLES OF CARE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | CIRC | NameControl |
| Phone | 3217225200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 E SHERIDAN ROAD | AddressLine1 |
| City | MELBOURNE | City |
| State | FL | State |
| ZIP Code | 32901 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM VINTROUX | Name |
| Title | VP / BUSINESS & FINANCE | Title |
| Phone | 3217225200 | Phone |
| Date Signed | 2013-10-25 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TODD M RUSSELL CPA | Name |
| Phone | 3216360426 | Phone |
| Date Prepared | 2014-01-23 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES B WHITAKER PRESIDENTCEO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 E SHERIDAN ROAD | AddressLine1 |
| City | MELBOURNE | City |
| State | FL | State |
| ZIP Code | 329013122 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 38566861 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CIRCLESOFCARE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Activity Or Mission Description | MENTAL HEALTH SERVICES | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 680 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 12430607 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 12103439 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 26167188 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25258062 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 339919 | InvestmentIncomePriorYear |
| Investment Income Current Year | 550191 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 621114 | OtherRevenuePriorYear |
| Other Revenue Current Year | 655169 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 39558828 | TotalRevenuePriorYear |
| Total Revenue Current Year | 38566861 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 21719271 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22680569 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 15831298 | OtherExpensePriorYear |
| Other Expenses Current Year | 14237478 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 37550569 | TotalExpensesPriorYear |
| Total Expenses Current Year | 36918047 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2008259 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1648814 | RevenuesLessExpensesCY |
| Total Assets BOY | 38634963 | TotalAssetsBOY |
| Total Assets EOY | 41422716 | TotalAssetsEOY |
| Total Liabilities BOY | 10697214 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11073374 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 27937749 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 30349342 | NetAssetsOrFundBalancesEOY |
| Mission Description | MENTAL HEALTH SERVICES | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - MEDICAL OUTPATIENT ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - DAY/NIGHT, CASEMGT ADAMH - SHELTERED EMPLOYMENT | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - RESIDENTIAL 2 & 3 ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - INPATIENT, DETOX ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - CRISIS SUPPORT | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 34968571 | Expense |
| Description | ADAMH-OVERLAY, INTERVENTION / EMPLOYEE ASSISTANCE, SUBSTANCE ABUSE, INPATIENT AND OUTPATIENT TREATMENT | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 34968571 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | true | Hospital |
| Financial Stmt Attached | true | FinancialStmtAttached |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 111 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 680 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | FL | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DAVID FELDMAN | NamePerson |
| Telephone Number | 3217225200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 E SHERIDAN ROAD | AddressLine1 |
| City | MELBOURNE | City |
| State | FL | State |
| ZIP Code | 329013122 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (32 entries)
| Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| ELLA GREENWADE | ||||||||
| X | 0 | 0 | 0 | |||||
| JERRY W ALLENDER | ||||||||
| X | 0 | 0 | 0 | CHAIRMAN | ||||
| DR BRENDA FETTROW | ||||||||
| X | 0 | 0 | 0 | |||||
| DEWEY L HARRIS | ||||||||
| X | 0 | 0 | 0 | |||||
| HEIDAR HESHMATI MD PHD | ||||||||
| X | 0 | 0 | 0 | |||||
| NANCY HIGGS | ||||||||
| X | 0 | 0 | 0 | |||||
| NEIL MICHAEL JACKSON | ||||||||
| X | 0 | 0 | 0 | |||||
| ALICE M JONES PHD | ||||||||
| X | 0 | 0 | 0 | |||||
| DARCIA JONES-FRANCEY | ||||||||
| X | 0 | 0 | 0 | |||||
| GEORGE KAMBOURELIS | ||||||||
| X | 0 | 0 | 0 | |||||
| MARY BETH KENKEL PHD | ||||||||
| X | 0 | 0 | 0 | |||||
| JOAN E MADDEN | ||||||||
| X | 0 | 0 | 0 | |||||
| JACK MASSON | ||||||||
| X | 0 | 0 | 0 | |||||
| CHARLES J ROBERTS | ||||||||
| X | 0 | 0 | 0 | |||||
| ROBERT SALONEN | ||||||||
| X | 0 | 0 | 0 | |||||
| DR JOE LEE SMITH | ||||||||
| X | 0 | 0 | 0 | |||||
| JOHN K STARK | ||||||||
| X | 0 | 0 | 0 | VICE CHAIRMA | ||||
| ROBERT L JORDAN JR | ||||||||
| X | 0 | 0 | 0 | |||||
| JAMES B WHITAKER | ||||||||
| 250762 | 0 | 61786 | PRESIDENT | 40.00 | X | |||
| DAVID FELDMAN | ||||||||
| 240119 | 0 | 55560 | EXEC VP/TRES | 40.00 | X | |||
| REHAN FAROOQUI | ||||||||
| 223020 | 0 | 33847 | MD | 40.00 | X | |||
| BARRY HENSEL | ||||||||
| 206709 | 0 | 49023 | VP CLIN. DIR | 40.00 | X | |||
| SUBRAMANIYAM VASUDEVAN | ||||||||
| 226038 | 0 | 38688 | MD | 40.00 | X | |||
| JAMES MILLER | ||||||||
| 211610 | 0 | 42780 | MD | 40.00 | X | |||
| KRISHNA UPPU | ||||||||
| 208816 | 0 | 14907 | MD | 32.00 | X | |||
| JOSE ALVAREZ | ||||||||
| 192012 | 0 | 40006 | MD | 40.00 | X | |||
| ETHEL ANDREWS | ||||||||
| 186036 | 0 | 25638 | MD | 40.00 | X | |||
| VASUMATHY VASUDEVAN | ||||||||
| 169443 | 0 | 34003 | MD | 40.00 | X | |||
| SANDRA GONZALEZ | ||||||||
| 168026 | 0 | 33556 | MD | 40.00 | X | |||
| LIBRADA PORCIUNCULA | ||||||||
| 155647 | 0 | 24174 | MD | 24.00 | X | |||
| YADIRA PADIN ROJAS | ||||||||
| 154994 | 0 | 28706 | MD | 40.00 | X | |||
| DAVID RAY | ||||||||
| 126692 | 0 | 12654 | DIR OF PHARM | 40.00 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 2719924 | TotalReportableCompFromOrg |
| Total Other Compensation | 495328 | TotalOtherCompensation |
| Number Individuals GT100 K | 27 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| AMERISOURCE CORP | |||||
| PO BOX 905815 | CHARLOTTE | NC | 282905815 | DRUGS-PHARMACEU | 6050665 |
| AETNA | |||||
| PO BOX 804735 | CHICAGO | IL | 60680 | EMPL INSURANCE | 2304721 |
| HOLMES REGIONAL MEDICAL CENTER | |||||
| 1350 S HICKORY ST | MELBOURNE | FL | 32901 | FOOD SERVICE | 450757 |
| HEALTH FIRST REFERENCE LABORATORY | |||||
| 1350 S HICKORY ST | MELBOURNE | FL | 32901 | CLIENT LAB SERV | 226967 |
| US FOOD SERVICE | |||||
| PO BOX 198421 | ATLANTA | GA | 303848421 | PATIENT MEALS | 221205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 12 | NumberOfContractorsGT100K |
| Government Grants | 10574505 | GovernmentGrants |
| All Other Contributions | 1528934 | AllOtherContributions |
| Noncash Contributions | 1088632 | NoncashContributions |
| Total Contributions | 12103439 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| PATIENT SERVICE REVENUE | 16874213 | 16874213 |
| PHARMACY INCOME | 6137809 | 6137809 |
| MEDICAID | 1805363 | 1805363 |
| OTHER INCOME | 440677 | 440677 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25258062 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 550191 | TotalRevenueColumn |
| Exclusion | $550,191 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 655169 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 655169 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 655169 | TotalRevenueColumn |
| Related Or Exempt Function Income | 655169 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 38566861 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25913231 | RelatedOrExemptFunctionIncome |
| Exclusion | $550,191 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17690932 | Total |
| Program Services | 16486296 | ProgramServices |
| Management And General | 1204636 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1634759 | Total |
| Program Services | 1530134 | ProgramServices |
| Management And General | 104625 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2128546 | Total |
| Program Services | 2048995 | ProgramServices |
| Management And General | 79551 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1226332 | Total |
| Program Services | 1148323 | ProgramServices |
| Management And General | 78009 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 244280 | Total |
| Program Services | 228820 | ProgramServices |
| Management And General | 15460 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141427 | Total |
| Program Services | 101353 | ProgramServices |
| Management And General | 40074 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84943 | Total |
| Program Services | 59962 | ProgramServices |
| Management And General | 24981 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 212456 | Total |
| Program Services | 211516 | ProgramServices |
| Management And General | 940 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 821857 | Total |
| Program Services | 746955 | ProgramServices |
| Management And General | 74902 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PHARMACY | 6869003 | 6869003 | |
| BAD DEBT AND CONTRACT ADJ | 984000 | 984000 | |
| FOOD | 882638 | 868172 | 14466 |
| INSURANCE | 741539 | 690373 | 51166 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3255335 | Total |
| Program Services | 2994669 | ProgramServices |
| Management And General | 260666 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36918047 | Total |
| Program Services | 34968571 | ProgramServices |
| Management And General | 1949476 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6747912 | BOY |
| EOY | 6459872 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5376113 | BOY |
| EOY | 4719061 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2095971 | BOY |
| EOY | 2102006 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1370950 | BOY |
| EOY | 1715715 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1952696 | BOY |
| EOY | 1900290 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 518108 | BOY |
| EOY | 720799 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 21829376 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10482529 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9930265 | BOY |
| EOY | 11346847 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3601948 | BOY |
| EOY | 4617126 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7041000 | BOY |
| EOY | 7841000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38634963 | BOY |
| EOY | 41422716 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4877332 | BOY |
| EOY | 5495514 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5819882 | BOY |
| EOY | 5577860 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10697214 | BOY |
| EOY | 11073374 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27873416 | BOY |
| EOY | 30299009 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64333 | BOY |
| EOY | 50333 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27937749 | BOY |
| EOY | 30349342 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38634963 | BOY |
| EOY | 41422716 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1648814 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 730779 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 32000 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | true | FederalGrantAuditRequired |
| Federal Grant Audit Performed | true | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12780127 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 12824380 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12910710 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12430607 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11663137 | CurrentTaxYear |
| Total | 62608961 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 12780127 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 12824380 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 12910710 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12430607 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11663137 | CurrentTaxYear |
| Total | 62608961 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 62608961 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -68457 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -36535 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 274884 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 339919 | CurrentTaxYearMinus1Year |
| Current Tax Year | 550191 | CurrentTaxYear |
| Total | 1060002 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 511627 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 666937 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 659531 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 621114 | CurrentTaxYearMinus1Year |
| Current Tax Year | 655169 | CurrentTaxYear |
| Total | 3114378 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 66783341 | TotalSupport |
| Gross Receipts From Admissions Etc | 25913231 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.93750 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.93910 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1072500 | OtherCostOrOtherBasis |
| Book Value | 1072500 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20756876 | OtherCostOrOtherBasis |
| Depreciation | 10482529 | Depreciation |
| Book Value | 10274347 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11346847 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| RENOVATIONS AND REPLACEMENTS | 7800000 |
| FUTURE GIFTS | 41000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7841000 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| BONDS PAYABLE | $5,207,887 |
| CURRENT PORTION OF LT DEBT | $241,973 |
| OBLIGATIONS UNDER CASH FLOW HEDGES | $128,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 5577860 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 39343640 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 730779 | NetUnrealizedGainsInvestments |
| Other Revenues | 46000 | OtherRevenues |
| Revenue Not Rptd F990 | 776779 | RevenueNotRptdF990 |
| Revenue Subtotal | 38566861 | RevenueSubtotal |
| Total Revenue Per Form990 | 38566861 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 36932047 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 14000 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 14000 | ExpensesNotRptdF990 |
| Expenses Subtotal | 36918047 | ExpensesSubtotal |
| Total Expenses Per Form990 | 36918047 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 2D | ASSETS RELEASED FROM RESTRICTION 14,000 GAIN ON DERIVATIVE INVESTMENT 32,000 |
| EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 2D | CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 14,000 |
Schedule H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Charity Care Policy | true | CharityCarePolicy |
| Written Policy | true | WrittenPolicy |
| FPG Reference Free Care | true | FPGReferenceFreeCare |
| Pcent150 | X | Pcent150 |
| FPG Reference Discounted Care | false | FPGReferenceDiscountedCare |
| Free Disc Care Medically Indigent | true | FreeDiscCareMedicallyIndigent |
| Amounts Budgeted For Charity Care | true | AmountsBudgetedForCharityCare |
| Expenses Exceeded Budget | false | ExpensesExceededBudget |
| Annual Community Benefit Report | false | AnnualCommunityBenefitReport |
Charity Care At Cost CharityCareAtCost
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 11646946 | TotalCommunityBenefitExpense |
| Net Community Benefit Expense | 11646946 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.31550 | PercentOfTotalExpense |
Unreimbursed Medicaid UnreimbursedMedicaid
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 3672465 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 1805363 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 1867102 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.05060 | PercentOfTotalExpense |
Unreimbursed Costs UnreimbursedCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 18830156 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 8382255 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 10447901 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.28300 | PercentOfTotalExpense |
Total Charity Care TotalCharityCare
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 34149567 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 10187618 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 23961949 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.64910 | PercentOfTotalExpense |
Subsidized Health Services SubsidizedHealthServices
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 309103 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 182800 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 126303 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00340 | PercentOfTotalExpense |
Total Other Benefits TotalOtherBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 309103 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 182800 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 126303 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.00340 | PercentOfTotalExpense |
Total Community Benefits TotalCommunityBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expense | 34458670 | TotalCommunityBenefitExpense |
| Direct Offsetting Revenue | 10370418 | DirectOffsettingRevenue |
| Net Community Benefit Expense | 24088252 | NetCommunityBenefitExpense |
| Percent Of Total Expense | 0.65250 | PercentOfTotalExpense |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | false | BadDebtExpenseReported |
| Bad Debt Expense | $931,604 | BadDebtExpenseAmount |
| Amount Attributable To | 93000 | AmountAttributableTo |
| Amount Reimbursed By Medicare | 3738186 | AmountReimbursedByMedicare |
| Cost Of Care Reimbursed By Medicare | 3603251 | CostOfCareReimbursedByMedicare |
| Medicare Surplus Or Shortfall | 134935 | MedicareSurplusOrShortfall |
Costing Methodology Used CostingMethodologyUsed
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cost Accounting System | X | CostAccountingSystem |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | true | WrittenDebtCollectionPolicy |
| Provision For Charity Care | true | ProvisionForCharityCare |
| Number Of Hospital Facilities | 1 | NumberOfHospitalFacilities |
Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility Number | 1 | FacilityNumber |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIRCLES OF CARE INC | BusinessNameLine1 |
Address Address
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 E SHERIDAN ROAD | AddressLine1 |
| City | MELBOURNE | City |
| State | FL | State |
| ZIP Code | 329013122 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Licensed Hospital | X | LicensedHospital |
| Other | MENTAL HEALTH SERVICES | Other |
Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIRCLES OF CARE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital Facility Number | 1 | HospitalFacilityNumber |
| CHNA Conducted | true | CHNAConducted |
| Community Definition | X | CommunityDefinition |
| Community Demographics | X | CommunityDemographics |
| Existing Resources | X | ExistingResources |
| How Data Obtained | X | HowDataObtained |
| Community Health Needs | X | CommunityHealthNeeds |
| Other Health Issues | X | OtherHealthIssues |
| Identifying Process | X | IdentifyingProcess |
| Consulting Process | X | ConsultingProcess |
| Needs Assessment Conducted | 12 | NeedsAssessmentConducted |
| Take Into Account | true | TakeIntoAccount |
| Other Facilities | true | OtherFacilities |
| CHNA Widely Available | true | CHNAWidelyAvailable |
| Own Website | X | OwnWebsite |
| On Request | X | OnRequest |
| Prioritize Health Needs | X | PrioritizeHealthNeeds |
| Prioritize Services | X | PrioritizeServices |
| All Needs Addressed | false | AllNeedsAddressed |
| Organization Incur Excise Tax | false | OrganizationIncurExciseTax |
| Eligibility Criteria Explained | true | EligibilityCriteriaExplained |
| Uses FPG Free | true | UsesFPGFree |
| FPG Free Percent | 150.0 | FPGFreePercent |
| Uses FPG Discounted | true | UsesFPGDiscounted |
| FPG Discount Percent | 150.0 | FPGDiscountPercent |
| Explains Basis | true | ExplainsBasis |
| Income Level | X | IncomeLevel |
| Asset Level | X | AssetLevel |
| Medical Indigency | X | MedicalIndigency |
| Insurance Status | X | InsuranceStatus |
| Uninsured Discount | X | UninsuredDiscount |
| Medicaid Medicare | X | MedicaidMedicare |
| State Regulation | X | StateRegulation |
| Explains Application Method | true | ExplainsApplicationMethod |
| Includes Publicity Measures | true | IncludesPublicityMeasures |
| Attached To Invoices | X | AttachedToInvoices |
| Posted In Admission Office | X | PostedInAdmissionOffice |
| Provided On Admission | X | ProvidedOnAdmission |
| Available On Request | X | AvailableOnRequest |
| Actions On Nonpayment | true | ActionsOnNonpayment |
| Collection Activities | false | CollectionActivities |
| Nondiscrim Emergency Care Policy | true | NondiscrimEmergencyCarePolicy |
| Medicare Rate | X | MedicareRate |
| Amounts Generally Billed | false | AmountsGenerallyBilled |
| Gross Charges | false | GrossCharges |
Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Other Facilities | 9 | NumberOfOtherFacilities |
Other Facilities OtherFacilities (9 entries)
| Address Line1Address/AddressLine1 | CityAddress/City | StateAddress/State | ZIP CodeAddress/ZIPCode | Facility TypeFacilityType |
|---|---|---|---|---|
| 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 |
Form990 Schedule H Part VI Form990ScheduleHPartVI (15 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| OTHER TESTING METHODS FOR FREE OR DISCOUNTED CARE | PART I LINE 3C | FOR UNINSURED CLIENTS WHOSE ANNUAL HOUSEHOLD INCOME IS ABOVE FEDERAL POVERTY GUIDELINES TO 42999 75 DISCOUNT 43000 TO 74999 60 DISCOUNT 75000 AND ABOVE 40 DISCOUNT |
| SUBSIDIZED HEALTH SERVICES EXPLANATION | PART I LINE 7G | AMOUNTS REPORTED ON PSYCHIATRIC INPATIENT UNIT REVENUE AND EXPENSES BASED ON COST ACCOUNTING SYSTEM |
| COSTING METHODOLOGY EXPLANATION | PART I LINE 7 | COSTING INFORMATION CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDERS 2011 MEDICARE COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDERS COST ACCOUNTING SYSTEM |
| BAD DEBT EXPENSE EXPLANATION | PART III LINE 4 | COSTING INFORMATION IS CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDERS 2011 MEDICAID COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDERS COST ACCOUNTING SYSTEM THE AMOUNT OF BAD DEBT EXPENSE AT COST ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATIONS 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 |
| MEDICARE EXPLANATION | PART III LINE 8 | 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 DETERMINEDMANAGEMENT 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 PROVIDERS COST ACCOUNTING SYSTEM NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS |
| COLLECTION PRACTICES EXPLANATION | PART III LINE 9B | INSURED CLIENTS ARE RESPONSIBLE FOR COPAYS 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 |
| NEEDS ASSESSMENT | PART VI | CIRCLES OF CARE INC MAINTAINS COMMUNICATION WITH THE DEPARTMENT OF CHILDREN AND FAMILIES THE STATES MENTAL HEALTH AND SUBSTANCE ABUSE AUTHORITY THE ORGANIZATION ALSO CONDUCTS ITS 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 |
| PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE | PART VI | AFTER ADMISSION TO THE INPATIENT UNITS CLIENT FINANCIAL REPRESENTATIVES MEET WITH THE CLIENT TO DISCUSS THE CLIENTS 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 |
| COMMUNITY INFORMATION | PART VI | CIRCLES OF CARE INC SERVES BREVARD COUNTY FLORIDA BREVARD COUNTY A COASTAL REGION BORDERED ON THE EAST BY THE ATLANTIC OCEAN BREVARD IS AN EXTRALONG COUNTY EXTENDING 72 MILES FROM NORTH TO SOUTH BUT AVERAGES 265 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 8481 BLACK OR AFRICAN AMERICAN 1040 HISPANIC OR LATINO 461 OTHER RACES 018 THERE WERE 198195 HOUSEHOLDS OUT OF WHICH 2650 HAD CHILDREN UNDER THE AGE OF 18 LIVING WITH THEM 5300 WERE MARRIED COUPLES LIVING TOGETHER 1020 HAD A FEMALE HOUSEHOLDER WITH NO HUSBAND PRESENT AND 3320 WERE NONFAMILIES 2690 OF ALL HOUSEHOLDS WERE MADE UP OF INDIVIDUALS AND 1160 HAD SOMEONE LIVING ALONE WHO WAS 65 YEARS OF AGE OR OLDER THE AVERAGE HOUSEHOLD SIZE WAS 235 AND THE AVERAGE FAMILY SIZE WAS 284 THE POPULATION OF 550000 WAS DISTRIBUTED AS FOLLOWS 2200 UNDER THE AGE OF 18 680 FROM 18 TO 24 2710 FROM 25 TO 44 2430 FROM 45 TO 64 AND 1990 WHO WERE 65 YEARS OF AGE OR OLDER THE MEDIAN AGE WAS 41 YEARS FOR EVERY 100 FEMALES THERE WERE 9590 MALES FOR EVERY 100 FEMALES AGE 18 AND OVER THERE WERE 9330 MALES IN 2007 30 OF THE POPULATION WAS OVER 55 IN 2009 TWO PERCENT OF THE PEOPLE IN THE COUNTY ARE OVER 85 950 OF THE POPULATION AND 680 OF FAMILIES ARE BELOW THE POVERTY LINE COMPARED TO 13 STATEWIDE OUT OF THE TOTAL POPULATION 1300 OF THOSE UNDER THE AGE OF 18 AND 650 OF THOSE 65 AND OLDER ARE LIVING BELOW THE POVERTY LINE ACCORDING TO THE 2010 CENSUS THE COUNTY HAD ABOUT 74000 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 43281 IN 2011 ALMOST 70000 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 534 SINCE THE PEAK OF THE BOOM |
| HEALTH OF COMMUNITY IN RELATION TO EXEMPT PURPOSE | PART VI | A VOLUNTARY CITIZEN BOARD OF TWENTYTWO 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 |
| AFFILIATED HEALTH CARE INFORMATION | PART VI | NA |
| ADDITIONAL INFORMATION | PART VI | 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 PATIENTS TOTAL CHARGES EXCEED 25 PERCENT OF THE PATIENTS ANNUAL INCOME THE PATIENT WILL BE CLASSIFIED AS A CHARITY CARE PATIENT UNLESS THE PATIENTS 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 |
| CIRCLES OF CARE INC LINE NUMBER 1 PART V LINE 3 | 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 |
| CIRCLES OF CARE INC LINE NUMBER 1 PART V LINE 4 | PART V LINE 4 | OTHER HOSPITALS WITH WHICH ASSESSEMENT WAS CONDUCTED INCLUDE HEALTH FIRST HEALTH PARTNERS PASSISH MEDICAL CENTER AND WUESTHOFF MEMORIAL HOSPITAL |
| CIRCLES OF CARE INC LINE NUMBER 1 PART V LINE 7 | 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 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (13 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|---|
| JAMES B WHITAKER | |||||
| PRESIDENT | 242759 | 8003 | 15000 | 46786 | 312548 |
| DAVID FELDMAN | |||||
| EXEC VPTRES | 224584 | 15535 | 15000 | 40560 | 295679 |
| REHAN FAROOQUI | |||||
| MD | 223020 | 33847 | 256867 | ||
| BARRY HENSEL | |||||
| VP CLIN DIR | 192940 | 13769 | 9000 | 40023 | 255732 |
| SUBRAMANIYAM VASUDEVAN | |||||
| MD | 226038 | 38688 | 264726 | ||
| JAMES MILLER | |||||
| MD | 211610 | 42780 | 254390 | ||
| KRISHNA UPPU | |||||
| MD | 208816 | 14907 | 223723 | ||
| JOSE ALVAREZ | |||||
| MD | 184916 | 7096 | 40006 | 232018 | |
| ETHEL ANDREWS | |||||
| MD | 186036 | 25638 | 211674 | ||
| VASUMATHY VASUDEVAN | |||||
| MD | 169443 | 34003 | 203446 | ||
| SANDRA GONZALEZ | |||||
| MD | 168026 | 33556 | 201582 | ||
| LIBRADA PORCIUNCULA | |||||
| MD | 155647 | 24174 | 179821 | ||
| YADIRA PADIN ROJAS | |||||
| MD | 154994 | 28706 | 183700 | ||
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| RICHARD WATERS | |||
| IN LAW OFFICER | 85913 | WAGES | false |
| HELEN FELDMAN | |||
| WIFE - OFFICER | 112129 | WAGES | false |
| VASUMATHY VASUDEVAN | |||
| SPOUSE- KEY EMP | 169443 | WAGES | false |
| SARAH BEST | |||
| WIFE - OFFICER | 45390 | WAGES | false |
Schedule M IRS990ScheduleM
Drugs And Medical Supplies DrugsAndMedicalSupplies
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1088632 | NoncashContribsRptdF990 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | false | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | 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. |
| ENFORCEMENT OF CONFLICTS POLICY | 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | 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. |
| COMPENSATION PROCESS FOR OFFICERS | 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. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | 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. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | ASSETS RELEASED FROM RESTRICTION 14,000 GAIN ON DERIVATIVE INVESTMENT 32,000 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -14,000 |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | CHANGE IN UNREALIZED GAINS AND LOSSES ON OTHER 0 THAN TRADING SECURITIES 0 GAIN ON DERIVATIVE INVESTMENTS 0 |