2024-04-08T10:11:58-05:00 2023-06-30 440160260 FORVIS LLP 1410 SPRING HILL ROAD SUITE 500 TYSONS VA 221023056 990 2022-07-01 521180710 CARDINAL SHEHAN CENTER CARD 4102524500 2300 DULANEY VALLEY ROAD TIMONIUM MD 21093 JUSTIN DEIBEL EXECUTIVE VICE PRESIDENT & CFO 4106592905 2024-04-05 1 JUSTIN DEIBEL 999009999 1 AMY BIBBY P00445891 7039700400 2024-03-28 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHEN STINNETTE 2300 DULANEY VALLEY ROAD TIMONIUM MD 21093 3574203 0 X STELLAMARISINC.COM X 1980 MD CARDINAL SHEHAN CENTER PROVIDES LOW COST, HUD AFFILIATED APARTMENTS AND SERVICES FOR THE ELDERLY AT A 200 UNIT COMPLEX UNDER THE NAME OF ST. ELIZABETH HALL. 4 0 0 0 0 0 1058270 1157526 2226336 2295569 1407 1870 70719 119238 3356732 3574203 0 0 0 0 784281 976498 0 0 0 2389891 2605197 3174172 3581695 182560 -7492 10330920 10296835 5384650 5358057 4946270 4938778 CARDINAL SHEHAN CENTER PROVIDES LOW COST, HUD AFFILIATED APARTMENTS AND SERVICES FOR THE ELDERLY AT A 200 UNIT COMPLEX UNDER THE NAME OF ST. ELIZABETH HALL. 0 0 3099087 2295569 ST. ELIZABETH HALL APARTMENTS. THE OBJECTIVE OF THIS PROGRAM IS TO PROVIDE AFFORDABLE APARTMENTS AND SERVICES FOR THE ELDERLY. THERE ARE 200 APARTMENTS, 207 TENANTS AND THE OCCUPIED DAYS TOTALED 74,034. 3099087 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X MARGE WEBSTER 4102524500 2300 DULANEY VALLEY ROAD TIMONIUM MD 21093 JUSTIN DEIBEL TREASURER 1.00 40.00 X X 0 1090123 38809 JUDITH WEILAND DIRECTOR 1.00 15.00 X 0 620203 28230 DAVID MAINE MD PRESIDENT/CEO, EX OFFICIO 1.00 40.00 X X 0 1923165 38809 STEPHEN STINNETTE SR VICE PRESIDENT/CFO 1.00 40.00 X 0 264739 32624 THOMAS MULLEN FORMER PRESIDENT/CEO EX OF 1.00 40.00 X 0 266203 26630 JOHN TOPPER FORMER VICE CHAIR 1.00 40.00 X 0 338557 868 SCOTT SPIER MD FORMER DIRECTOR 1.00 40.00 X 0 44010 26699 0 4547000 192669 0 1 1 0 0 1157526 1157526 RESIDENT APARTMENTS 623000 1645997 1645997 FOOD 623000 583183 583183 ASSISTED LIVING SERVIC 623000 45826 45826 PRESS ALERT INCOME 623000 10363 10363 APPLICATION FEES 623000 6600 6600 3600 3600 2295569 1870 1870 EMPLOYEE CAFE SALES 722514 119238 119238 119238 3574203 2295569 0 121108 X 781199 626236 154963 195299 156559 38740 167004 167004 12000 12000 377991 315755 62236 144091 135738 8353 546295 539971 6324 974 974 126226 126226 393319 393319 43421 41868 1553 FOOD 546179 546179 REPAIRS & MAINTENANCE 170915 163444 7471 OTHER SUPPLIES 46775 23785 22990 WASTE 30007 30007 3581695 3099087 482608 0 90937 109770 3001089 3298128 50502 69768 10839 29169 10890843 4277640 6997507 6613203 180046 176797 10330920 10296835 544333 529200 162890 176797 4007197 3884735 670230 767325 5384650 5358057 X 4946270 4938778 4946270 4938778 10330920 10296835 -7492 0 X X 0 1 X 1 1 1 X 846247 888570 956933 1058270 1157526 4907546 2230559 2231010 2065886 2226336 2295569 11049360 3076806 3119580 3022819 3284606 3453095 15956906 0 0 0 15956906 1646 1274 1285 1407 1742 7354 1646 1274 1285 1407 1742 7354 161370 120398 403 70719 119238 472128 3239822 3241252 3024507 3356732 3574075 16436388 0.97080 0.96890 0.00040 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 313484 313484 5787214 2920665 2866549 2160846 111456 2049390 1511117 1245519 265598 1118182 1118182 6613203 DUE TO RELATED PARTIES 767325 767325 X 3574203 0 3574203 0 3574203 3581695 0 3581695 0 3581695 PART X, LINE 2: THE COMPANY WAS RECOGNIZED AS A PUBLIC CHARITY, NOT A PRIVATE FOUNDATION, GENERALLY EXEMPT FROM FEDERAL INCOME TAXATION UNDER 501(C)(3) OF THE INTERNAL REVENUE CODE PURSUANT TO A DETERMINATION LETTER ISSUED BY THE IRS ON MARCH 25, 1946. THE COMPANY IS ENTITLED TO RELY ON THIS DETERMINATION AS LONG AS THERE ARE NO SUBSTANTIAL CHANGES IN ITS CHARACTER, PURPOSES, OR METHODS OF OPERATION. MANAGEMENT HAS CONCLUDED THAT THERE HAVE BEEN NO SUCH CHANGES, AND THEREFORE THE COMPANY'S STATUS AS A PUBLIC CHARITY EXEMPT FROM FEDERAL INCOME TAXATION REMAINS IN EFFECT. THE STATE IN WHICH THE COMPANY OPERATES ALSO PROVIDES GENERAL EXEMPTION FROM STATE INCOME TAXATION FOR ORGANIZATIONS THAT ARE EXEMPT FROM FEDERAL INCOME TAXATION. HOWEVER, THE COMPANY IS SUBJECT TO BOTH FEDERAL AND STATE INCOME TAXATION AT CORPORATE TAX RATES ON ITS UNRELATED BUSINESS INCOME. EXEMPTION FROM OTHER STATE TAXES, SUCH AS REAL AND PERSONAL PROPERTY TAXES, IS SEPARATELY DETERMINED. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS OR SUCH AMOUNTS WERE IMMATERIAL DURING THE PERIOD PRESENTED. FOR TAX PERIODS WITH RESPECT TO WHICH NO UNRELATED BUSINESS INCOME WAS RECOGNIZED, NO TAX RETURN WAS REQUIRED. ALTHOUGH INFORMATION RETURNS WERE FILED, NO TAX RETURN WAS FILED DURING 2023. CURRENT ACCOUNTING STANDARDS PROVIDE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY OF INCOME TAX POSITIONS. THESE STANDARDS DEFINE THE THRESHOLD FOR RECOGNIZING TAX RETURN POSITIONS IN THE FINANCIAL STATEMENTS AS "MORE LIKELY THAN NOT" THAT THE POSITION IS SUSTAINABLE, BASED ON ITS TECHNICAL MERITS. THESE STANDARDS ALSO PROVIDE GUIDANCE ON THE MEASUREMENT, CLASSIFICATION AND DISCLOSURE OF TAX RETURN POSITIONS IN THE FINANCIAL STATEMENTS. THE COMPANY'S MANAGEMENT BELIEVES THERE IS NO MATERIAL EFFECT ON ITS 2023 FINANCIAL STATEMENTS RELATED TO UNCERTAIN INCOME TAX POSITIONS. 0 0 0 0 0 0 0 0 0 DAVID MAINE MD PRESIDENT/CEO, EX OFFICIO 0 1085032 0 838133 0 0 0 9150 0 29659 0 1961974 0 0 JUSTIN DEIBEL TREASURER 0 597468 0 492655 0 0 0 9150 0 29659 0 1128932 0 0 JUDITH WEILAND DIRECTOR 0 387367 0 232836 0 0 0 16560 0 11670 0 648433 0 0 JOHN TOPPER FORMER VICE CHAIR 0 112099 0 226458 0 0 0 0 0 868 0 339425 0 0 STEPHEN STINNETTE SR VICE PRESIDENT/CFO 0 224644 0 40095 0 0 0 10387 0 22237 0 297363 0 0 THOMAS MULLEN FORMER PRESIDENT/CEO EX OF 0 125109 0 141094 0 0 0 3173 0 23457 0 292833 0 0 SCOTT SPIER MD FORMER DIRECTOR 0 44010 0 0 0 0 0 3090 0 23609 0 70709 0 0 PART I, LINE 3 THE ORGANIZATION RELIED ON A RELATED ORGANIZATION AND THAT RELATED ORGANIZATION USED THE FOLLOWING METHODS TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: 1. COMPENSATION COMMITTEE; 2. INDEPENDENT COMPENSATION CONSULTANT; 3. COMPENSATION SURVEY OR STUDY; AND 4. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 6 STELLA MARIS, INC. ("SMI"), A 501(C)(3) CORPORATION, IS THE SOLE MEMBER OF THE CARDINAL SHEHAN CENTER, INCORPORATED ("CS"). FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER OF CS, THE BOARD OF DIRECTORS OF SMI APPOINTS ALL OF THE MEMBERS OF THE CS BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS OF SMI EXERCISES AUTHORITY OVER CS THROUGH ITS RIGHT TO APPOINT THE CS BOARD MEMBERS AND HAS THE RIGHT TO APPROVE THE ADOPTION AND AMENDMENT OF THE CS CORPORATE DOCUMENTS. IN THE EVENT OF DISSOLUTION, CS MUST OBTAIN SMI'S APPROVAL OF THE DISTRIBUTION OF THE NET ASSETS OF CS. ULTIMATELY, THE CORPORATION IS CONTROLLED BY MHS'S 29-PERSON COMMUNITY BOARD, WHICH INCLUDES 21 INDEPENDENT DIRECTORS AS NOTED ABOVE. FORM 990, PART VI, SECTION B, LINE 11B MERCY HEALTH SERVICES, INC. ("MHS"), THE ULTIMATE PARENT OF THE HEALTH SYSTEM OF WHICH THE CORPORATION IS INCLUDED, HAS A POLICY WHICH REQUIRES THE CORPORATION'S 990 TO BE MADE AVAILABLE FOR REVIEW BY THE MHS BOARD AND/OR THE MHS BOARD EXECUTIVE COMMITTEE PRIOR TO ITS FILING. AT ITS BOARD MEETING, MHS BOARD EXECUTIVE COMMITTEE MEMBERS RECEIVED A COPY OF THE CORPORATION'S DRAFT FORM 990. THE MHS CFO PROVIDED A POWER POINT PRESENTATION REGARDING THE DRAFT AND THERE WAS AN OPPORTUNITY FOR QUESTIONS AND DISCUSSION. FOLLOWING FURTHER REVISION OF THE DRAFT 990 AND PRIOR TO ITS FILING, IT WAS MADE AVAILABLE IN FINAL FORM TO ALL MEMBERS OF THE MHS BOARD AND THE CORPORATION'S BOARD FOR THEIR REVIEW. ANY ADDITIONAL COMMENTS OR QUESTIONS FROM BOARD MEMBERS ARE RESPONDED TO PRIOR TO FILING THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C MHS HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT COVERS MHS AND ALL OF ITS DIRECT AND INDIRECT SUBSIDIARIES. THE INDIVIDUALS COVERED UNDER THE POLICY INCLUDE ALL TRUSTEES, DIRECTORS, OFFICERS (INCLUDING ALL SENIOR AND EXECUTIVE VICE PRESIDENTS) AND MEMBERS OF ANY COMMITTEE WITH BOARD-DELEGATED POWERS. UNDER THE POLICY, EACH SUCH PERSON IS REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE FORM REGARDING BUSINESS RELATIONSHIPS THAT HE OR SHE, OR ANY FAMILY MEMBER, HAS WITH ANY ORGANIZATION THAT DOES BUSINESS WITH MHS OR ITS SUBSIDIARIES AND RELATIONSHIPS BETWEEN AND AMONG OFFICERS, TRUSTEES AND DIRECTORS. THE COMPLETED DISCLOSURE FORMS ARE REVIEWED BY THE MHS BOARD CHAIR AND THE MHS CEO OR A DESIGNEE. IN ADDITION TO THE ANNUAL DISCLOSURE, ANY PERSON WHO IS COVERED BY THE CONFLICT OF INTEREST POLICY HAS AN ONGOING OBLIGATION TO DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT TO THE BOARD OR THE BOARD COMMITTEE IN WHICH THE MATTER ARISES. FOLLOWING THE DISCLOSURE, THE PERSON MAY MAKE A PRESENTATION, BUT MUST THEN LEAVE THE MEETING AND THE OTHER MEMBERS OF THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER A CONFLICT EXISTS. UNDER THE POLICY, A CONFLICT OF INTEREST EXISTS WHEN AN INDIVIDUAL'S OWN PERSONAL INTEREST WOULD, OR MAY, INTERFERE WITH HIS OR HER IMPARTIALITY REGARDING THE MATTER. IF A CONFLICT EXISTS, THE PERSON MAY NOT BE PRESENT DURING DELIBERATIONS ON THE MATTER OR VOTE ON IT. THE BOARD OR COMMITTEE, AFTER CONDUCTING SUCH ADDITIONAL DUE DILIGENCE AS IT DETERMINES IS APPROPRIATE, SHALL MAKE A DECISION ON THE MATTER BASED UPON WHETHER THE PARTICULAR PROPOSAL IS FAIR, REASONABLE AND IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE ANY PAID EMPLOYEES. ADDITIONALLY, THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS COMPENSATED SOLELY BY A RELATED ORGANIZATION. AS A RESULT, THE ORGANIZATION HAS NOT, ITSELF, UNDERTAKEN A PROCESS TO DETERMINE THE COMPENSATION TO BE PAID TO ANY DIRECTORS OR OFFICERS OF THE ORGANIZATION. HOWEVER, THE ORGANIZATION'S BOARD HAS ADOPTED A COMPENSATION POLICY (THE "POLICY") FOR COVERED INDIVIDUALS. PURSUANT TO THE POLICY, A COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS OF THE BOARD OF THE ORGANIZATION'S ULTIMATE PARENT CORPORATION (MERCY HEALTH SERVICES, INC.) WAS ESTABLISHED TO REVIEW THE COMPENSATION OF ALL EMPLOYEES SPECIFIED AS HAVING A SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION AND WHO RECEIVE REMUNERATION FROM THE ORGANIZATION. THE COMPENSATION COMMITTEE IS ADVISED BY AN INDEPENDENT COMPENSATION CONSULTANT, WHICH OPINES TO THE COMPENSATION COMMITTEE THAT THE LEVEL OF COMPENSATION PAID AND THE PROCESS BY WHICH COMPENSATION IS ESTABLISHED MEET APPLICABLE IRS REASONABLENESS AND "SAFE HARBOR" STANDARDS. THE OUTSIDE COMPENSATION CONSULTANT PROVIDES DATA OF COMPENSATION PROVIDED AT SIMILAR ORGANIZATIONS TO ENSURE THAT THE ORGANIZATION DOES NOT COMPENSATE IN EXCESS OF MARKET NORMS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS OF THE ORGANIZATION, ITS CONFLICTS OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS ARE AVAILABLE FROM THE ORGANIZATION UPON REQUEST. FORM 990, PART IX, LINE 11G PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 269,075. MANAGEMENT AND GENERAL EXPENSES 58,316. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 327,391. MAINTENANCE CONTRACTS: PROGRAM SERVICE EXPENSES 46,680. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,680. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,920. FORM 990; PART XII; LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PART VI, SECTION A, LINE 1 ALL SIX OF THE BOARD MEMBERS OF CARDINAL SHEHAN ARE PAID EMPLOYEES OF A RELATED ORGANIZATION, AND THEREFORE, ARE NOT INDEPENDENT FOR PURPOSES OF PART VI, LINE 1. HOWEVER, CARDINAL SHEHAN IS ULTIMATELY CONTROLLED BY THE PARENT CORPORATION OF THE MERCY HEALTH SYSTEM (MERCY HEALTH SERVICES, INC.) WHICH IS A SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION, AND MHS IS GOVERNED BY A 28-PERSON BOARD OF TRUSTEES, OF WHICH 21 ARE INDEPENDENT BOARD MEMBERS. MERCY HEALTH SERVICES 301 ST PAUL STREET BALTIMORE MD 21201 520591658 SUPPORT MD 501(C)(3) LINE 12C, III-FI N/A 0 STELLA MARIS INC 2300 DULANEY VALLEY ROAD TIMONIUM MD 21093 521419602 LONG TERM CARE MD 501(C)(3) LINE 10 MHS 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0