2012-03-21T09:08:03-05:00 2011-06-30 DAVIES HOUSER & SECREST CPA PA PO BOX 129 COCOA FL 329230129 990 2010-07-01 591101553 CIRCLES OF CARE INC CIRC 3217225200 400 E SHERIDAN ROAD MELBOURNE FL 329013122 CHARLES KIERSTEAD 3217225200 2012-03-20 true EDWARD R CHRISTENSEN CPA 3216360426 2012-03-21 2010 2016-02-24 21:20:13Z 37985690 false X WWW.CIRCLESOFCARE.ORG X MENTAL HEALTH SERVICES 22 22 641 0 12824380 12910710 25679720 24140565 -36535 274884 666937 659531 39134502 37985690 0 0 20887333 21967968 0 0 16072868 16064238 36960201 38032206 2174301 -46516 32783998 36117319 7940489 10026636 24843509 26090683 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 - CRISIS SUPPORT 35983421 ADAMH-OVERLAY, INTERVENTION / EMPLOYEE ASSISTANCE, SUBSTANCE ABUSE, INPATIENT AND OUTPATIENT TREATMENT 35983421 true false false false false false false false false false true false false true true false true false false false false false false false false false true true false false true false false false false false false true false true false false false false false false false false false true 102 0 true 641 true false false false false false false false false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true true true false FL X X DAVID FELDMAN 3217225200 400 E SHERIDAN ROAD MELBOURNE FL 329013122 CHARLES J ROBERTS X 0 0 0 ELLA GREENWADE X 0 0 0 JERRY W ALLENDER X 0 0 0 CHRIS CAMPANARO X 0 0 0 NORETTA D'ALBORA X 0 0 0 HUGH M EVANS JR X 0 0 0 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 DR JOE LEE SMITH X 0 0 0 JOSEPH O SOFIA X 0 0 0 JOHN K STARK X 0 0 0 JOHN J WEAVER X 0 0 0 ROBERT SALONEN X 0 0 0 DAVID FELDMAN 48.00 X 228630 0 54654 JAMES B WHITAKER 48.00 X 221998 0 60030 BARRY HENSEL 48.00 X 188243 0 49136 SUBRAMANIYAM VASUDEVAN 40.00 X 215479 0 41973 JOSE ALVAREZ 40.00 X 193387 0 41390 LUIS VINUELA 40.00 X 190929 0 29637 JAMES MILLER 40.00 X 187664 0 40619 ETHEL ANDREWS 40.00 X 176262 0 21485 CHRISTINE GRISSOM 40.00 X 175799 0 31994 REHAN FAROOQUI 40.00 X 245029 0 33162 LIBRADA PORCIUNCULA 40.00 X 208193 0 32589 THANESSERI BASKARAN 40.00 X 177345 0 22168 SANDRA GONZALEZ 40.00 X 170074 0 27806 MILAN MUKERJI 40.00 X 166936 0 22919 2745968 509562 28 false true false AMERISOURCE CORP PO BOX 905815 CHARLOTTE NC 282905815 DRUGS-PHARMACEU 7241513 ME CONSTRUCTION INC 7607 CORAL DRIVE WEST MELBOURNE FL 32904 ACHITECTURE 3085077 HEALTH FIRST HMO INC PO BOX 91-5256 ORLANDO FL 328915256 HEALTH INS-EMPL 2498479 HOLMES REGIONAL MEDICAL CENTER 1350 S HICKORY ST MELBOURNE FL 32901 FOOD SERVICE 364210 NETSMART TECHNOLOGIES INC PO BOX 823519 PHILADELPHIA PA 191823519 COMPUTER SOFTWA 362682 14 11035234 1875476 1875476 12910710 PATIENT SERVICE REVENUE 13570681 13570681 PHARMACY INCOME 8454743 8454743 MEDICAID 1984125 1984125 OTHER INCOME 131016 131016 24140565 274884 274884 659531 659531 659531 659531 37985690 24800096 274884 16616162 15334310 1281852 1722448 1601863 120585 2504450 2398147 106303 1124908 1041863 83045 199345 185454 13891 118551 76620 41931 88602 61827 26775 158774 158774 578353 510050 68303 PHARMACY 9682974 9682974 BAD DEBT AND CONTRACT ADJ 771000 771000 FOOD 763245 750030 13215 INSURANCE 570470 531108 39362 CONTRACTED PHYSICIANS 421593 421593 2711331 2457808 253523 38032206 35983421 2048785 0 6368352 4331471 5717448 5506927 770830 2108735 1405796 1486864 1386406 1510386 446625 483504 19019391 8897907 8204822 10121484 2442719 4526948 6041000 6041000 32783998 36117319 4296205 4463261 3644284 5563375 7940489 10026636 X 24751176 26012350 92333 78333 24843509 26090683 32783998 36117319 -46516 1293690 X false true true X true true X 10943063 11147287 12780127 12824380 12910710 60605567 10943063 11147287 12780127 12824380 12910710 60605567 60605567 451276 574321 -68457 -36535 274884 1195489 514672 483126 511627 666937 659531 2835893 64636949 24800096 0.93760 0.93830 X false false false false false false false false false false 1072500 1072500 17946891 8897907 9048984 10121484 RENOVATIONS AND REPLACEMENTS 6000000 FUTURE GIFTS 41000 6041000 BONDS PAYABLE 5128993 OBLIGATIONS UNDER CASH FLOW HEDGES 245000 CURRENT PORTION OF LT DEBT 189382 5563375 37985690 38032206 -46516 1353690 -60000 1293690 1247174 39353380 1353690 14000 1367690 37985690 37985690 38106206 60000 14000 74000 38032206 38032206 RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 LOSSES REPORTED ON RETURN 60,000 ASSETS RELEASED FROM RESTRICTION 14,000 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -14,000 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D ASSETS RELEASED FROM RESTRICTION 14,000 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XIII, LINE 2D CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 14,000 true true true X 1.50000 false true true false false 7847334 7847334 0.20630 2375280 1984125 391155 0.01030 17728530 6151197 11577333 0.30440 27951144 8135322 19815822 0.52100 4331256 2453290 1877966 0.04940 4331256 2453290 1877966 0.04940 32282400 10588612 21693788 0.57040 false 627429 60000 3115734 3080605 35129 X true true 1 1 CIRCLES OF CARE INC

400 E SHERIDAN ROAD MELBOURNE FL 329013122

X MENTAL HEALTH SERVICES CIRCLES OF CARE INC 1 true true 150.0 true 150.0 true X X X X X X X true true X X X X true false true X false false 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 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 38999 75 DISCOUNT 39000 TO 72999 60 DISCOUNT 73000 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 2010 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 2010 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 2010 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 DURING THE YEAR ENDED JUNE 30 2010 COC RECEIVED FINAL SETTLEMENT ADJUSTMENTS FOR FISCAL YEARS 2005 2007 AND 2008 IN THE AMOUNTS OF 50251 61895 AND 60549 RESPECTIVELY ALSO THE FISCAL YEAR 2009 AUDIT SUBSEQUENT DESK REVIEW AND SETTLEMENT DETERMINED A LIABILITY DUE TO MEDICARE IN THE AMOUNT OF 9770 WHICH IS TO BE PAID IN FISCAL YEAR 2011 THE TOTAL INPATIENT REVENUE RECEIVED FROM MEDICARE AND ALLOWABLE COSTS OF CARE RELATING TO THOSE PAYMENTS ARE TAKEN DIRECTLY FROM THE 2010 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 2010 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 OTHER HEALTH CARE PROVIDERS 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 X X X X X false false false false false false false false false DAVID FELDMAN 183898 44732 15000 39654 283284 JAMES B WHITAKER 207398 14600 15000 45030 282028 BARRY HENSEL 158635 29608 9000 40136 237379 SUBRAMANIYAM VASUDEVAN 193479 22000 41973 257452 JOSE ALVAREZ 177044 16343 41390 234777 LUIS VINUELA 190929 29637 220566 JAMES MILLER 178664 9000 40619 228283 ETHEL ANDREWS 176262 21485 197747 CHRISTINE GRISSOM 153799 22000 31994 207793 REHAN FAROOQUI 245029 33162 278191 LIBRADA PORCIUNCULA 188193 20000 32589 240782 THANESSERI BASKARAN 151623 25722 22168 199513 SANDRA GONZALEZ 148074 22000 27806 197880 MILAN MUKERJI 153936 13000 22919 189855 RICHARD WATERS IN LAW OFFICER 73332 WAGES false DEREK FELDMAN TERMINATED MAY 2010 SON - OFFICER 23747 WAGES false HELEN FELDMAN WIFE - OFFICER 90217 WAGES false VASUMATHY VASUDEVAN SPOUSE- KEY EMP 166846 WAGES false X 1 1875476 REPLACEMENT COSTS false false false 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.