2024-11-14T12:12:09+00:00 2023-12-31 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2023-01-01 591825937 Hospice of Palm Beach County Inc HOSP 5618485200 5300 East Avenue West Palm Beach FL 33407 Tarrah Lowry COO 5618485200 2024-11-14 true Gina Ardillo P01395893 9542028600 2024-11-14 2023 2024-10-15 13:58:12Z Tarrah Lowry 5300 East Avenue West Palm Beach FL 33407 95539488 false X www.trustbridge.com X 1978 FL The organization's mission is to provide families with access to compassionate, expert and professional healthcare services in their time of need, throughout their lifespan. 7 7 798 156 0 0 4776520 2571744 72108431 90935848 181551 41897 58263 76926848 93747406 0 0 54901130 52804690 0 0 32442016 33871296 87343146 86675986 -10416298 7071420 53346616 35225744 29560875 29044795 23785741 6180949 The mission of Hospice of Palm Beach County, Inc. (HPBC) is to provide families with access to compassionate, expert and professional healthcare services in their time of need, throughout their lifespan. (continued in Schedule O) false false 71756325 90994111 HOSPICE OF PALM BEACH COUNTY, INC. (HPBC) OFFERS MANY PROGRAMS AND SERVICES DESIGNED TO MEET END OF LIFE CARE NEEDS OF OUR COMMUNITY. INDIVIDUALS' NEEDS INVOLVE PHYSICAL, SOCIAL, EMOTIONAL, AND SPIRITUAL CARE, AS WELL AS INTERPERSONAL RELATIONSHIPS WITH FAMILY AND CLOSE FRIENDS. HOSPICES CARE FOR THE PATIENT AND FAMILY AS A UNIT, AND THUS EMPLOY THE SKILLS AND EXPERTISE OF MANY DISCIPLINES. DURING THE TWELVE MONTH PERIOD ENDED DECEMBER 31, 2023, HPBC ADMITTED AND SERVED 8,107 PATIENTS. HPBC PROVIDES CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER ITS CHARITY CARE POLICY WITHOUT CHARGE AT AMOUNTS LESS THAN ITS ESTABLISHED RATES. BECAUSE HPBC DOES NOT EXPECT PAYMENT, CHARGES ARE NOT INCLUDED IN THE NET PATIENT SERVICE REVENUES. THE COST OF CHARITY CARE PROVIDED DURING 2023 AMOUNTED TO $612,141. 71756325 true true false false false false false false true true false false true true true true true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 0 0 798 true false false false false false false false false false false false false X 7 7 false false false false true true true true false false false true true true true true true false false false FL X Mark R Huntley 5618485200 5300 EAST AVENUE west palm beach FL 33407 John Mullen Treasurer (THRU AUG 2023) 1.0 3.0 X X 0 0 0 Randy Levitt Vice Chair 1.0 3.0 X X 0 0 0 Thomas G Burns Secretary 1.0 3.0 X X 0 0 0 William Quinn II Chairman 1.0 3.0 X X 0 0 0 Heather Siegel Miller Director 1.0 3.0 X 0 0 0 KRISTIN AHR DIRECTOR 1.0 3.0 X 0 0 0 Marian Pearlman Nease Director 1.0 3.0 X 0 0 0 Maurice Woods Director 1.0 3.0 X 0 0 0 Amanda Tippin Corporate Compliance/Privacy Officer 10.0 30.0 X 0 189314 22206 Charles e Snider CHRO 10.0 30.0 X 0 281083 24887 David C Fielding CEO 20.0 29.0 X 0 815651 50217 Elaine I Williams VP Clinical Operations 40.0 0.0 X 0 261026 36051 Katherine L Brazzale MD Chief Medical Officer 10.0 30.0 X 0 352880 35362 Mark R Huntley CFO 10.0 30.0 X 0 450862 38087 Tarrah L Lowry Chief Operating Officer 10.0 30.0 X 0 488447 36893 Raymond J Zelhof Director Pharmacy Services 40.0 0 X 211127 0 28641 Cristal L Gates Pharmacy Operations Manager 40.0 0 X 166636 0 15300 Juanita A Holt Director Crisis Care 40.0 0 X 158416 0 28589 Michelle C Logan Director Patient Care 40.0 0 X 156546 0 11440 Phillip J Smith Director of Patient Care 40.0 0 X 53788 104136 26555 Ursula M Bennett Sr. Director Admissions 40.0 0 X 166263 0 11736 Faustino Gonzalez MD FORMER OFFICER 0.0 40.0 X 0 295250 23805 Jacqueline M Lopez-Devine FORMER OFFICER 0.0 40.0 X 0 377106 10286 Pedro A Herrera FORMER OFFICER 0.0 40.0 X 0 249960 12975 912776 3865715 413030 44 true true false 0 2571744 2571744 Net Patient Service Revenue 621610 90935848 90935848 0 0 0 0 90935848 0 0 1973633 1792082 0 181551 181551 181551 Other Income 900099 58263 58263 0 0 0 0 58263 93747406 90994111 0 181551 239768 131872 107896 40815795 36426465 4389330 1351094 1232350 118744 6646372 6032247 614125 3751661 3431184 320477 200924 200924 137126 137126 8204649 3650822 4553827 0 336847 336847 792397 280000 512397 2110803 2110803 8660894 8628353 32541 368715 189954 178761 70993 43089 27904 528364 528364 1553064 1266714 286350 110926 110926 MEDICAL EQUIPMENT 3369989 3369989 MEDICAL SUPPLIES 2503702 2503702 MEDICATIONS 2114780 2114780 patient related costs 1371167 1371167 1435956 972711 463245 0 86675986 71756325 14919661 0 200 200 7558005 8317321 0 0 0 0 536000 643201 762338 339258 51004596 37025238 16281963 13979358 0 24676212 3531898 11946406 53346616 35225744 4564696 5163724 0 0 0 0 24996179 23881071 29560875 29044795 X -2488795 6180949 26274536 0 23785741 6180949 53346616 35225744 X 7071420 -24676212 X false true X true false X 3616844 4039191 4447054 4776520 2571744 19451353 79387788 83504724 84174557 72108431 90935848 410111348 0 0 0 0 0 0 83004632 87543915 88621611 76884951 93507592 429562701 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 429562701 0 0 0 0 0 0 0 0 0 0 0 0 0 0 66 26607 79657 41897 58263 206490 83004698 87570522 88701268 76926848 93565855 429769191 0.9995 0.9996 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 66.0, COLUMN B - 26607.0, COLUMN C - 79657.0, COLUMN D - 41897.0, COLUMN E - 58263.0, COLUMN F - 206490.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2392687 262773 2655460 3219780 -515483 311610 2392687 3196762 311610 288592 3219780 3044059 288592 135889 3196762 2676291 367768 0 3044059 0.0 1.0 0.0 false true true 1000734 1000734 25766624 14472484 11294140 4010389 3782041 228348 19438693 18597591 841102 788156 173122 615034 13979358 RIGHT OF USE ASSETS 6254346 REIMBURSEMENTS RECEIVABLE 5692060 11946406 Due to affiliate 18194552 Lease Liability 5686519 23881071 X 93747406 0 0 93747406 0 0 93747406 111352198 0 0 111352198 -24676212 -24676212 86675986 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUNDS, HELD BY TRUSTBRIDGE FOUNDATION, INC., ARE INTENDED TO BE USED TO SUPPORT THE PROGRAMS AND ACTIVITIES OF HOSPICE OF PALM BEACH COUNTY, INC., HOSPICE BY THE SEA, INC., AND ALL RELATED ORGANIZATIONS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote HPBC is exempt from income taxes on income from related activities under section 501(c)(3) of the U.S. internal revenue code and corresponding state tax law. accordingly, no provision has been made for federal or state income taxes. U.S. GAAP requires that a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. the amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. for tax positions not meeting the "more likely than not" test, no tax benefit is recorded. HPBC's form 990 has not been subject to examination by the internal revenue service or the state of Florida for the last three years. HPBC does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. HPBC recognizes interest and/or penalties related to income tax matters in income tax expense. HPBC did not have any amounts accrued for interest and penalties at December 31, 2023 or 2022. Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Relinquishment of interest in net assets of HFPBC - -24676212 false true false false false false false false false Faustino Gonzalez MD FORMER OFFICER 0 209001 0 50989 0 35260 0 13896 0 9909 0 319055 0 16923 Pedro A Herrera FORMER OFFICER 0 136847 0 54986 0 58127 0 12491 0 484 0 262935 0 17222 Jacqueline M Lopez-Devine FORMER OFFICER 0 192513 0 73238 0 111355 0 6526 0 3760 0 387392 0 11418 David C Fielding CEO 0 454979 0 278847 0 81825 0 15525 0 34692 0 865868 0 5085 Tarrah L Lowry Chief Operating Officer 0 339290 0 116750 0 32407 0 14331 0 22562 0 525340 0 0 Mark R Huntley CFO 0 288358 0 104212 0 58292 0 15525 0 22562 0 488949 0 16295 Katherine L Brazzale MD Chief Medical Officer 0 279197 0 39877 0 33806 0 13150 0 22212 0 388242 0 2055 Charles e Snider CHRO 0 246203 0 24351 0 10529 0 2675 0 22212 0 305970 0 0 Elaine I Williams VP Clinical Operations 0 179850 0 51834 0 29342 0 13489 0 22562 0 297077 0 0 Amanda Tippin Corporate Compliance/Privacy Officer 0 159593 0 23606 0 6115 0 5778 0 16428 0 211520 0 0 Raymond J Zelhof Director Pharmacy Services 182091 0 27699 0 1337 0 6429 0 22212 0 239768 0 0 0 Juanita A Holt Director Crisis Care 134700 0 15258 0 8458 0 4910 0 23679 0 187005 0 0 0 Phillip J Smith Director of Patient Care 53700 85006 0 18959 88 171 1656 3194 6906 14799 62350 122129 0 0 Cristal L Gates Pharmacy Operations Manager 165194 0 0 0 1442 0 5280 0 10020 0 181936 0 0 0 Ursula M Bennett Sr. Director Admissions 146544 0 12001 0 7718 0 5081 0 6655 0 177999 0 0 0 Michelle C Logan Director Patient Care 130870 0 18366 0 7310 0 4785 0 6655 0 167986 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATION RELIED ON TRUSTBRIDGE, INC. (A RELATED TAX-EXEMPT ORGANIZATION) WHICH USED A COMPENSATION COMMITTEE, COMPARABILITY DATA, AN INDEPENDENT COMPENSATION CONSULTANT, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO DETERMINE THE COMPENSATION OF ITS CEO. THIS REVIEW LAST TOOK PLACE IN April of 2023 AND WAS DOCUMENTED IN THE BOARD MINUTES. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING CONTRIBUTIONS WERE MADE DURING 2023 TO A SECTION 457(F) PLAN: Fielding, David C. - $5,625 Huntley, Mark R. - $5,625 GONZALEZ, FAUSTINO - $4,928 Lopez-Devine, Jacqueline M. - $542 Brazzale, Katherine L. - $3,250 Herrera, Pedro A. - $5,625 Williams, Elaine I. - $5,625 Snider, Charles E. - $650 Tarrah, Lowry - $4,431 THE FOLLOWING DISTRIBUTIONS WERE PAID DURING 2023: Fielding, David C. - $5,085 Huntley, Mark R. - $16,295 GONZALEZ, FAUSTINO - $16,923 Lopez-Devine, Jacqueline M. - $11,418 Brazzale, Katherine L. - $2,055 Herrera, Pedro A. - $17,222 Form 990, Part III, Line 1 Organization's Mission (continued from part III) HPBC provides a coordinated, comprehensive program including physical, psychosocial, spiritual, music, and bereavement support to terminally ill patients and their families in Palm Beach County, Florida. Form 990, Part VI, Line 15a PROCESS FOR DETERMINING COMPENSATION OF TOP MANAGEMENT OFFICIAL THE ORGANIZATION RELIED ON TRUSTBRIDGE, INC., A RELATED TAX-EXEMPT ORGANIZATION, TO DETERMINE THE COMPENSATION OF THE PRESIDENT. TRUSTBRIDGE, INC. USES A COMPENSATION COMMITTEE, COMPARABILITY DATA, AN INDEPENDENT COMPENSATION CONSULTANT, AND APPROVAL BY THE BOARD TO DETERMINE COMPENSATION. THIS REVIEW LAST TOOK PLACE IN April OF 2023 AND IS DOCUMENTED IN THE BOARD AND COMMITTEE MINUTES. BECAUSE COMPENSATION IS DETERMINED BY A RELATED ENTITY, THIS QUESTION IS ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 15b COMPENSATION PAID TO OTHER OFFICERS The compensation of ALL OTHER OFFICERS and key employees is determined by THE CEO OF TRUSTBRIDGE, inc., a related organization. THE CEO USES COMPARABILITY DATA and AN INDEPENDENT COMPENSATION CONSULTANT TO DETERMINE THE COMPENSATION. THE DECISIONS ARE DOCUMENTED IN EACH EMPLOYEE'S FILE. Form 990, Part VI, Line 6 Classes of members or stockholders The sole member of Hospice of Palm Beach County, Inc. shall be TrustBridge, Inc. (sole member), a related tax-exempt organization. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body At the annual meeting, the Sole Member shall elect members of the Board of Directors and transact such other business as may properly be brought before the meeting. The Directors shall be elected to serve a three (3) year term, or until such Director submits his or her written resignation to the Chairperson of the Corporation. Any Director may be removed, with or without cause, by the sole member at the meeting of the sole member, or by the affirmative vote of two-thirds (2/3) of the Directors then in office. The sole member shall not have any form of equity or ownership interest in the organization or any right, title or interest in its assets at any time during the course of its active operation. All rights of the person or entity designated as Sole Member shall cease on the termination of the Sole Membership. Only the sole member shall be entitled to share in the distribution of corporate assets upon any dissolution of the organization. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The sole member has the right to approve decisions of the Board. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body Per article IV of the corporation's bylaws, there are no committees with the power to act on behalf of the governing body. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED AND INITIALLY REVIEWED BY THE CFO AND THE TAX ACCOUNTING FIRM. WHEN A FINAL DRAFT IS READY, IT IS SENT TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR FINAL REVIEW AND APPROVAL. THE AUDIT COMMITTEE THEN PRESENTS THE 990 TO THE FULL BOARD OF DIRECTORS FOR APPROVAL, AFTER WHICH THE 990 IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization sends out the conflict of interest questionnaires to board members and officers annually. The responses to the questionnaires are monitored and collected by the CFO. Should a conflict exist the person with the conflict will abstain from voting on the issue in question. Form 990, Part VI, Line 19 Required documents available to the public Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to Internal Revenue Code (IRC) Section 6104. These documents are not available to the public at this time. Form 990, Part VII, Section A ADDITIONAL INFORMATION REGARDING COMPENSATION DAVID FIELDING MR. FIELDING SERVES AS CEO FOR TRUSTBRIDGE, INC., HOSPICE OF PALM BEACH COUNTY, HOSPICE BY THE SEA, INC., FOCUS CARE HOME HEALTH, INC., HARBOR PALLIATIVE CARE SERVICES, INC. AND THE MEDICAL STORE, INC. HIS TIME IS SHARED BY ALL ENTITIES. OTHER COMPENSATION IS FOR HIS EMPLOYEE HEALTH AND RETIREMENT BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. IN ADDITION THE ORGANIZATION OFFERS A 457F RETIREMENT PLAN FOR MANAGEMENT AND OFFICERS. MARK R. HUNTLEY MR. HUNTLEY SERVES AS THE CFO FOR TRUSTBRIDGE, INC, TRUSTBRIDGE FOUNDATION, INC., HOSPICE OF PALM BEACH COUNTY, HOSPICE BY THE SEA, INC., FOCUS CARE HOME HEALTH, INC., HARBOR PALLIATIVE CARE SERVICES, INC. AND THE MEDICAL STORE. HIS TIME IS SHARED EQUALLY BY ALL ENTITIES. OTHER COMPENSATION IS FOR HIS EMPLOYEE HEALTH AND RETIREMENT BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. IN ADDITION THE ORGANIZATION OFFERS A 457F RETIREMENT PLAN FOR MANAGEMENT AND OFFICERS. TARRAH LOWRY MS. LOWRY SERVES AS CHIEF OPERATING OFFICER FOR TRUSTBRIDGE, INC., HOSPICE OF PALM BEACH COUNTY, HOSPICE BY THE SEA, INC., FOCUS CARE HOME HEALTH, INC., HARBOR PALLIATIVE CARE SERVICES, INC. AND THE MEDICAL STORE, INC. HER TIME IS SHARED BY ALL ENTITIES. OTHER COMPENSATION IS FOR HER EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. IN ADDITION THE ORGANIZATION OFFERS A 457F RETIREMENT PLAN FOR MANAGEMENT AND OFFICERS. RAYMOND ZELHOF Mr. ZELHOF serves as the DIRECTOR OF Pharmacy SERVICES FOR Hospice of Palm Beach County. Other Compensation is for his employee health and retirement benefits which are under the same plans provided to all employees. Cristal L. Gates MS. GATES SERVES AS THE Pharmacy Operations Manager FOR HOSPICE OF PALM BEACH COUNTY. OTHER COMPENSATION IS FOR HER EMPLOYEE HEALTH AND RETIREMENT BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. Elaine Williams Ms. Williams serves as Vice President of Clinical Operations FOR HOSPICE OF PALM BEACH COUNTY. OTHER COMPENSATION IS FOR HER EMPLOYEE HEALTH AND RETIREMENT BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. IN ADDITION THE ORGANIZATION OFFERS A 457F RETIREMENT PLAN FOR MANAGEMENT AND OFFICERS. Amanda Tippin Ms. Tippin serves as the Corporate compliance / privacy officer for Trustbridge inc., Hospice By The Sea, Inc., and HOSPICE OF PALM BEACH COUNTY. HER TIME IS SHARED BY ALL ENTITIES. OTHER COMPENSATION IS FOR HER EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. Charles Snider Mr. Snider serves as the Chief Human Resource Office for Trustbridge inc., HARBOR PALLIATIVE CARE SERVICES, INC., Hospice By The Sea, Inc., and HOSPICE OF PALM BEACH COUNTY. his TIME IS SHARED BY ALL ENTITIES. OTHER COMPENSATION IS FOR His EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. IN ADDITION THE ORGANIZATION OFFERS A 457F RETIREMENT PLAN FOR MANAGEMENT AND OFFICERS. Juanita Holt Ms. Holt serves as the DIRECTOR of CRISIS CARE for HOSPICE OF PALM BEACH COUNTY. OTHER COMPENSATION IS FOR Her EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. Katherine Brazzale, MD Dr. Brazzale serves as the Chief Medical Officer for Trustbridge inc., HARBOR PALLIATIVE CARE SERVICES, INC., Hospice By The Sea, Inc., and HOSPICE OF PALM BEACH COUNTY. Her TIME IS SHARED BY ALL ENTITIES. A PORTION OF Her COMPENSATION IS FROM PHYSICIAN FEES FOR SERVICE. OTHER COMPENSATION IS FOR Her EMPLOYEE HEALTH AND RETIREMENT BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. IN ADDITION THE ORGANIZATION OFFERS A 457F RETIREMENT PLAN FOR MANAGEMENT AND OFFICERS. Phillip Smith Mr. Smith serves as a Director of Patient Care for HOSPICE OF PALM BEACH COUNTY. OTHER COMPENSATION IS FOR HIS EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. URSULA BENNET MS. BENNET serves as a SENIOR Director of ADMISSIONS for HOSPICE OF PALM BEACH COUNTY. OTHER COMPENSATION IS FOR HER EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. MICHELLE LOGAN MS. BENNET serves as a Director of PATIENT CARE for HOSPICE OF PALM BEACH COUNTY. OTHER COMPENSATION IS FOR HER EMPLOYEE HEALTH BENEFITS WHICH ARE UNDER THE SAME PLANS PROVIDED TO ALL EMPLOYEES. Form 990, Part XI, Line 9 Other changes in net assets or fund balances RELINQUISHMENT OF INTEREST IN NET ASSETS OF HFPBC - -24676212; TRUSTBRIDGE INC 5300 EAST AVENUE WEST PALM BEACH FL 33407 203974015 MANAGEMENT FL 501(c)(3) Type II NA false THE MEDICAL STORE OF PALM BEACH COUNTY INC 5300 EAST AVENUE WEST PALM BEACH FL 33407 202835810 INACTIVE FL 501(c)(3) 10 TRUSTBRIDGE INC false TRUSTBRIDGE FOUNDATION INC 5300 EAST AVENUE WEST PALM BEACH FL 33407 203974070 FUNDRAISING FL 501(c)(3) 7 TRUSTBRIDGE INC false FOCUS CARE HOME HEALTH INC 5300 EAST AVENUE WEST PALM BEACH FL 33407 263595560 INACTIVE FL 501(c)(3) 10 TRUSTBRIDGE INC false HARBOR PALLIATIVE CARE SERVICES INC 5300 EAST AVENUE WEST PALM BEACH FL 33407 800674849 PALLIATIVE SERVICES FL 501(c)(3) 10 TRUSTBRIDGE INC false Hospice by the Sea Inc 5300 East Avenue West Palm Beach FL 33407 591952942 Hospice Care FL 501(c)(3) 10 TrustBridge Inc false false false true false true false false false false false true false true true true true false false false