2025-03-13T13:03:20-05:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2023-10-01 237160360 LEE MEMORIAL HOSPITAL INC LEEM 2394155100 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 JOHN NOLAND CHAIRMAN/CEO/PRESIDENT 2394155100 2025-03-03 1 1 LACEY M QUATSOE P01300865 4078021200 2025-02-26 2023 2025-03-06 01:10:19Z LEE HEALTHCARE RESOURSES (LHR) JOHN NOLAND 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 10106008 0 X N/A X 1916 FL TO COOPERATE WITH LEE HEALTH (LH) AND CYPRESS AT HOME (CAH) (CONTINUED ON SCHEDULE O)IN THEIR MISSIONS TO PROVIDE HEALTHCARE SERVICES TO RESIDENTS OF SOUTHWEST FLORIDA AND TO COOPERATE WITH CYPRESS COVE AT HEALTHPARK FLORIDA, INC. (CCHPF) IN ITS MISSION TO PROMOTE THE WELL-BEING OF SENIOR CITIZENS RESIDING IN LEE COUNTY FLORIDA AND THE SURROUNDING AREA THROUGH SOUND BUSINESS STEWARDSHIP OF OUR RESOURCES AND BUSINESS ENTERPRISES. 14 14 203 14 0 0 0 0 9408850 8170146 546034 1932863 9368 2999 9964252 10106008 143391 115455 0 0 7005770 5143763 0 0 0 4181931 5124189 11331092 10383407 -1366840 -277399 9692916 8980425 10209255 6319051 -516339 2661374 X TO COOPERATE WITH LEE MEMORIAL HEALTH SYSTEM (LMHS OR LH) AND CYPRESS AT HOME (CAH) IN THEIR MISSIONS TO PROVIDE HEALTHCARE SERVICES TO RESIDENTS OF SOUTHWEST FLORIDA AND TO COOPERATE WITH CYPRESS COVE AT HEALTHPARK FLORIDA, INC. (CCHPF) (CONTINUED ON SCHEDULE O)IN ITS MISSION TO PROMOTE THE WELL-BEING OF SENIOR CITIZENS RESIDING IN LEE COUNTY FLORIDA AND THE SURROUNDING AREA THROUGH SOUND BUSINESS STEWARDSHIP OF OUR RESOURCES AND BUSINESS ENTERPRISES. 0 0 6192711 109304 5704193 CAH'S MISSION IS TO PROVIDE INNOVATIVE SOLUTIONS FOR HIGHQUALITY CARE AND SERVICES BY A TRUSTED TEAM OF PROFESSIONALS THAT ENABLES OLDER ADULTS TO THRIVE IN THEIR HOME AND ACHIEVE THEIR HIGHEST POTENTIAL. CAH WORKS WITH SENIORS AND THEIR FAMILIES TO DEVELOP CARE PLANS CUSTOMIZED TO MEET THEIR NEEDS. SERVICES HAVE BEEN DESIGNED TO PROVIDE THE COMPLETE SUPPORT NEEDED TO MAINTAIN SENIORS' INDEPENDENCE AND ALLOW THEM TO AGE SUCCESSFULLY AND SAFELY IN THEIR OWN HOME. CARE MANAGEMENT SERVICES PROVIDE AGING LIFE CARE PROFESSIONALS TO WORK WITH OLDER ADULTS AND THEIR FAMILIES AS PERSONAL CARE MANAGERS, DEVELOPING PLANS FOR SUPPORT AND OVERSEEING ITS DELIVERY. HOME CARE SERVICES INCLUDE HOME CARE AIDES AND NURSING SPECIALISTS TO PROVIDE A RANGE OF SERVICES FROM COMPANIONSHIP AND HOUSEKEEPING TO (CONTINUED ON SCHEDULE O) ONE-ON-ONE MEDICAL CARE. MEDICAL CARE SERIVICES PROVIDE QUALITY CARE FROM ACCREDITED CARE PROVIDERS THROUGH IN-OFFICE, IN-HOME AND VIRTUAL-BASED VISITS. HOME HEALTH SERVICES PROVIDE ONE-ON-ONE MEDICAL CARE DELIVERED IN HOME, AND DIRECTED BY A CERTIFIED MEDICAL DIRECTOR ALONG WITH HIGHLY TRAINED ON-CALL NURSES THAT ARE AVAILABLE 24 HOURS A DAY, 7 DAYS A WEEK. 2357182 2357182 THIS LEASE SUPPORTS CCHPF, A RELATED 501(C)(3) ORGANIZATION UNDER SECTION 509(A)(2). THE LEASED PROPERTY IS ENTIRELY USED IN A MANNER SUBSTANTIALLY RELATED TO LEE MEMORIAL HOSPITAL, INC.'S (LHR) CHARITABLE PURPOSES. 108771 108771 THE FOLLOWING LEASES SUPPORT LMHS, A SPECIAL DISTRICT CREATED BY SPECIAL ACT OF THE FLORIDA LEGISLATURE THAT OWNS AND OPERATES FOUR ACUTE HOSPITALS AND HAS ALSO BEEN RECOGNIZED TO BE AN ORGANIZATION DESCRIBED BY SECTION 501(C)(3): RENTAL REVENUES WERE $30,016 FOR PORT CHARLOTTE, $54,580 FOR LEHIGH ACRES, AND $24,175 FOR CYPRESS RESOURCE GROUP BUILDING OFFICES, WHERE THE PROPERTY RENTED WAS USED IN A MANNER SUBSTANTIALLY RELATED TO LHR'S CHARITABLE PURPOSES. 6151 6151 THE ORGANIZATION PROVIDED SUPPORT TO CCHPF (5,800) AND CAMEO OF LEE COUNTY ($351) DURING FISCAL YEAR 2024. 6151 6151 8664815 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0 0 203 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JOE CATTI 2394155100 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 X JENNIFER S BLUE CYPRESS AT HOME DIRECTOR OF NURSING 40.00 0.00 X 159341 0 21740 JOHN R REED II ASSOCIATE EXEC. DIRECTOR HOME HEALTH 40.00 0.00 X 166426 0 17213 JONATHAN A GRADY CYPRESS AT HOME ADON 40.00 0.00 X 119356 0 11508 TISHA M SAYLOR PHYSICAL THERAPIST 40.00 0.00 X 118431 0 8433 JENNIFER MAGAS PHYSICAL THERAPIST 40.00 0.00 X 116757 0 4094 ABRAHAM J THOTTICHIRA PHYSICAL THERAPIST 40.00 0.00 X 111420 0 3920 JOHN NOLAND CHAIRMAN/CEO/PRESIDENT 2.00 0.00 X X 0 0 0 RICHARD AKIN VICE CHAIRMAN/VICE PRESIDENT 2.00 0.00 X X 0 0 0 JOE CATTI TREASURER 2.00 2.00 X X 0 0 0 DAWSON MCDANIEL SECRETARY 2.00 2.00 X X 0 0 0 DAN ADAMS DIRECTOR 2.00 2.00 X 0 0 0 CARL BARRACO DIRECTOR 2.00 0.00 X 0 0 0 CLAUDIA COWART DIRECTOR 2.00 2.00 X 0 0 0 CHARLES EDWARDS DIRECTOR 2.00 2.00 X 0 0 0 DOROTHY FITZGERALD DIRECTOR 2.00 2.00 X 0 0 0 RANDY HENDERSON DIRECTOR 2.00 0.00 X 0 0 0 RITA MCSHARRY DIRECTOR 2.00 2.00 X 0 0 0 PAUL NOLAN DIRECTOR 2.00 0.00 X 0 0 0 TOM SMOOT DIRECTOR 2.00 0.00 X X 0 0 0 BRUCE E STRAYHORN DIRECTOR 2.00 2.00 X X 0 0 0 791731 0 66908 7 0 1 0 LEE FP INC 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 MANAGEMENT FEES 257995 1 HOME HEALTH 621610 5704193 5704193 GROUND LEASE - CYPRESS COVE 531190 2357182 2357182 LEASE/RENTALS 531120 108771 108771 8170146 783153 783153 1149710 0 1149710 1149710 1149710 INSURANCE REIMBUSEMENT 900099 2999 2999 2999 10106008 8170146 0 1935862 X 115455 115455 194434 194434 4191519 4191519 323645 323645 434165 434165 367726 367726 10620 10620 112993 112993 57583 57583 2869293 2165539 703754 10166 10166 170016 42944 127072 17102 17102 269731 173408 96323 29062 29062 9344 9344 303587 182152 121435 265123 265123 277298 166378 110920 DUES & PUBLICATIONS 214896 214896 EQUIPMENT LEASES 83631 83631 DEPARTMENT SUPPLIES 31041 31041 24977 24977 10383407 8664815 1718592 0 3468865 817645 1472329 1049293 6613438 0 2880333 3706422 13564841 446822 12862309 13118019 18954803 27413590 -36884046 -37312701 324885 188157 9692916 8980425 769338 716489 1562882 0 748684 789875 4663703 4608146 2464648 204541 10209255 6319051 X -516339 2661374 -516339 2661374 9692916 8980425 X -277399 2736538 1398356 -679782 X 0 1 X 1 0 X X 1 CYPRESS COVE AT HEALTHPARK FL 650610085 10 1 5800 0 1 5800 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 X X 0 0 PART IV, SECTION D, LINE 2: LEE MEMORIAL HOSPITAL INC. (LMH) PROVIDES ONGOING SUPPORT IN THE FORM OF CONTRIBUTIONS TO BOTH CYPRESS COVE AT HEALTH PARK FLORIDA (CCHPF) AND TO LEE MEMORIAL HEALTH SYSTEM, INC. (LMHS). LMH DIRECTLY APPOINTS THE DIRECTORS AND OFFICERS FOR THE CCHPF BOARD. REPRESENTATIVES FROM LMHS ATTEND ALL LMH BOARD MEETINGS AND DISCUSS LMHS IN GENERAL AND EXPRESS ANY SUPPORT NEEDS. PART IV, SECTION D, LINE 3: LMHS REGULARLY AND FREQUENTLY INFORMS THE ORGANIZATIONS OF ITS ANTICIPATED CAPITAL NEEDS AND OTHER OPERATIONAL NEEDS. THE ORGANIZATION'S OPERATING BUDGET, INVESTMENT STRATEGY, AND OTHER FINANCIAL ACTIVITIES ARE THEN DEVELOPED TO ACCOMMODATE LMHS' NEEDS. THIS HAS BEEN A REGULAR AND CONTINUING PROCESS FOR MANY YEARS. THE OVERLAP BETWEEN THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND CCHPF'S BOARD OF DIRECTORS, TOGETHER WITH VIRTUALLY DAILY INTERACTION AMONG THE OFFICERS AND SENIOR STAFF OF THE ORGANIZATION AND THE OFFICERS AND SENIOR STAFF OF CCHPF, PROVIDES CCHPF WITH A SIGNIFICANT OPPORTUNITY TO INFLUENCE THE ORGANIZATION'S INVESTMENT POLICIES AND THE USE OF ITS ASSETS AND INCOME. PART IV, SECTION E, LINE 1C: THE ORGANIZATION SUPPORTS LMHS, WHICH IS A SPECIAL TAX DISTRICT, PUBLIC BODY CORPORATE AND POLITIC OF FLORIDA, CREATED BY CHAPTER 2000-439, LAWS OF FLORIDA, AS AMENDED, AND THAT IS A GOVERNMENTAL UNIT WITHIN THE MEANING OF SECTION 170(B)(1)(A)(V) OF THE INTERNAL REVENUE CODE. THE RELATIONSHIP BETWEEN THE ORGANIZATION AND LMHS IS DESCRIBED IN THE ABOVE RESPONSE TO PART IV, SECTION D, LINE 2, AND THE NATURE OF LMHS' VOICE AS TO THE ORGANIZATION'S INVESTMENT POLICIES AND THE USE OF ITS ASSETS AND INCOME IS DESCRIBED IN THE ABOVE RESPONSE TO PART IV, SECTION D, LINE 3. THE ORGANIZATION PERFORMS FUNCTIONS OR CARRIES OUT THE PURPOSES OF LMHS BY HOLDING TITLE TO VARIOUS REAL ESTATE THAT IS EITHER USED DIRECTLY BY LMHS OR USED IN CONNECTION WITH LMHS' OPERATION OF THE HOSPITAL FACILITIES. THE ORGANIZATION'S OWNERSHIP AND, IN SOME CASES, MANAGEMENT OF THE REAL ESTATE ARE ACTIVITIES IN WHICH LMHS WOULD OTHERWISE ENGAGE ITSELF. IN ADDITION, THE ORGANIZATION PERIODICALLY MAKES CONTRIBUTIONS TO LMHS TO SUPPORT THE MISSION AND THE VISION OF THE HOSPITAL. 7507707 7507707 5508791 335771 5173020 399663 80834 318829 148680 30217 118463 13118019 LEASE LIABILITY 191555 DUE TO RELATED PARTIES 12986 204541 X PART X, LINE 2: LHR AND CYPRESS COVE ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, WHICH PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. LHR AND CYPRESS COVE REPORT NO UNRELATED BUSINESS TAXABLE INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED INCOME TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. CURRENTLY, THE LAST THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY TAX JURISDICTION. BASED ON AN EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. 1 CYPRESS COVE AT HEALTHPARK FL 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 650610085 501(C)(3) 115104 0 MEDICAL, PHILANTHROPY, & ERTC PREP 1 0 PART I, LINE 2: LHR IS THE PARENT COMPANY OF CCHPF AND HAS BOARD OVERLAPS. AS SUCH, IT IS ABLE TO MONITOR THE USE OF GRANTS. 0 0 0 0 0 0 0 1 0 JENNIFER S BLUE CYPRESS AT HOME DIRECTOR OF NURSING 140827 0 12820 0 5694 0 5775 0 15965 0 181081 0 0 0 JOHN R REED II ASSOCIATE EXEC. DIRECTOR HOME HEALTH 135003 0 28607 0 2816 0 6134 0 11079 0 183639 0 0 0 PART I, LINE 7 THE BOARD APPROVES A BONUS PLAN EACH YEAR WITH A MIX OF GOALS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE A STANDING COMMITTEE OF THE CORPORATION. THE CHAIR/PRESIDENT/CEO, VICE CHAIR/VICE PRESIDENT, SECRETARY AND TREASURER OF THE CORPORATION SHALL BE MEMBERS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL STUDY, ADVISE, AND MAKE RECOMMENDATIONS TO THE BOARD ON MATTERS RELATED TO LEGAL AND EXECUTIVE MANAGEMENT AND PROVIDE THE EXECUTIVE STAFF WITH ADVICE, COUNSELING, AND THE OPPORTUNITY FOR CONFIDENTIAL COMMUNICATION. BETWEEN BOARD MEETINGS, THE EXECUTIVE COMMITTEE IS AUTHORIZED TO TAKE ANY REQUIRED ACTION OF THE CORPORATION WHEN CALLING A SPECIAL MEETING OF THE BOARD IS NOT REASONABLY PRACTICAL GIVEN THE CIRCUMSTANCES OF THE REQUIRED ACTION AND TO TAKE ANY ACTION SPECIFICALLY DELEGATED TO IT BY THE BOARD. THE EXECUTIVE COMMITTEE SHALL REPORT THOSE ACTIONS TAKEN PURSUANT TO THE PRECEDING SENTENCE TO THE BOARD AT THE NEXT BOARD MEETING. ADDITIONALLY, THE EXECUTIVE COMMITTEE SHALL RECOMMEND TO THE FULL BOARD ANY ACTIONS OR CHANGES DEEMED BENEFICIAL TO THE CORPORATION REGARDING ITS OPERATIONAL, LEGAL, AND ADMINISTRATIVE STRUCTURE OR FUNCTIONS INCLUDING, BUT NOT LIMITED TO, CHANGES TO CORPORATE MANAGEMENT AGREEMENTS AND COMPENSATION. FORM 990, PART VI, SECTION A, LINE 3 MANAGEMENT DELEGATED LEE FP INC. (DBA CYPRESS LIVING), A RELATED ORGANIZATION, AS THE MANAGEMENT COMPANY OF LEE MEMORIAL HOSPITAL. CALENDAR YEAR 2023 FEES TOTALED $257,995. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY OUR OUTSIDE TAX ADVISOR/CPA FROM INFORMATION PROVIDED. FORM 990 IS REVIEWED BY THE VICE PRESIDENT OF FINANCE AT LEE FP INC., THE RELATED MANAGEMENT COMPANY. FORM 990 IS THEN REVIEWED BY THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS AND COMMITTEE MEMBERS WITH BOARD-DELEGATED POWERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST AT THE TIME THE BOARD MAY BE CONSIDERING A RELATED TRANSACTION OR ARRANGEMENT. THE INDIVIDUAL WITH THE CONFLICT IS PRECLUDED FROM VOTING ON MATTERS TO WHICH THE CONFLICT PERTAINS AND MUST LEAVE THE ROOM WHILE THE MATTER IS DISCUSSED AND VOTED ON. IN ADDITION, ON AN ANNUAL BASIS EACH DIRECTOR IS REQUIRED TO SIGN A STATEMENT AFFIRMING THEY HAVE READ AND UNDERSTAND THE POLICY AND HAD NOT BEEN INVOLVED IN ANY CONFLICTS OF INTEREST. THE ORGANIZATION ALSO PERFORMS PERIODIC REVIEWS TO ENSURE COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 REQUIRED GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE OFFICE UPON REQUEST. FORM 990, PART IX, LINE 11G HOME CARE: PROGRAM SERVICE EXPENSES 2,165,539. MANAGEMENT AND GENERAL EXPENSES 703,754. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,869,293. FORM 990, PART XI, LINE 9: EQUITY IN EARNINGS FROM WHOLLY-OWNED SUBSIDIARY -667,720. PROVISION FOR DOUBTFUL ACCOUNTS -12,062. LEE SENIOR SERVICES LLC DBA CYPRESS AT HOME 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 471988899 HEALTH SERVICES FL 6609496 1554559 LEE MEMORIAL HOSPITAL CYPRESS COVE AT HEALTHPARK FL INC 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 650610085 CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) LINE 10 LEE MEMORIAL HOSPITAL 1 LEE MEMORIAL HEALTH SYSTEM 2776 CLEVELAND AVE FORT MYERS FL 33901 590714812 HOSPITAL FL 501(C)(3) LINE 3 N/A 0 LEE FP INC 16451 HEALTHPARK COMMONS DRIVE FORT MYERS FL 33908 650184989 MANAGEMENT FL LEE MEMORIAL HOSPITAL C 4910026 1795998 1.00000 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 CYPRESS COVE AT HEALTHPARK FLORIDA INC A 2357182 COST CYPRESS COVE AT HEALTHPARK FLORIDA INC B 115104 COST LEE FP INC M 367726 COST