2026-08-15T07:42:37-05:00 2025-09-30 861065772 DELOITTE TAX LLP 7900 TYSONS ONE PLACE SUITE 800 MCLEAN VA 221024219 990 2024-10-01 592186101 LEE MEMORIAL HOME HEALTH INC LEEM 2393438306 4211 METRO PARKWAY 3RD FLOOR FORT MYERS FL 33916 JOHN MALLIA CHIEF FINANCIAL OFFICER 2393438306 2026-08-14 1 1 RACHEL KAUFMAN P01485017 7032511000 2024 2025-03-06 01:10:19Z X LEE HEALTH HOME HEALTH JONATHAN HOLLANDER 4211 METRO PARKWAY 3RD FLOOR FORT MYERS FL 33916 4982567 0 X HTTPS://WWW.LEEHEALTH.ORG/ X 1996 FL TO BE A TRUSTED PARTNER, EMPOWERING HEALTHIER LIVES THROUGH CARE AND COMPASSION. 14 14 0 14 0 0 0 19645474 4982551 85 16 0 19645559 4982567 0 0 13604675 8183363 0 0 9666873 1193354 23271548 9376717 -3625989 -4394150 987915 1063053 64285880 68755168 -63297965 -67692115 X TO BE A TRUSTED PARTNER, EMPOWERING HEALTHIER LIVES THROUGH CARE AND COMPASSION. 0 0 6814257 0 4982551 LEE HEALTH HOME HEALTH SERVICES PROVIDES COMPREHENSIVE, PHYSICIAN-DIRECTED HOME HEALTH SERVICES TO PATIENTS THROUGHOUT SOUTHWEST FLORIDA REGARDLESS OF THEIR ABILITY TO PAY. SERVICES INCLUDE SKILLED NURSING, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SPEECH THERAPY, MEDICAL SOCIAL SERVICES, AND HOME HEALTH AIDE SERVICES TO SUPPORT PATIENTS RECOVERING FROM ILLNESS, INJURY, OR SURGERY, MANAGE CHRONIC CONDITIONS, AND PROMOTE INDEPENDENCE IN THE HOME. DURING THE REPORTING PERIOD, THE AGENCY COMPLETED NEARLY 37,000 HOME VISITS, AND PROVIDED OVER 2900 EPISODES OF CARE, HELPING PATIENTS RECEIVE HIGH-QUALITY CARE IN THE LEAST RESTRICTIVE SETTING WHILE REDUCING AVOIDABLE HOSPITALIZATIONS AND SUPPORTING IMPROVED HEALTH OUTCOMES. THESE SERVICES IMPROVE ACCESS TO ESSENTIAL HEALTHCARE FOR HOMEBOUND AND VULNERABLE INDIVIDUALS AND FURTHER LEE HEALTH'S MISSION TO PROVIDE COMPASSIONATE, HIGH-QUALITY CARE TO THE COMMUNITIES IT SERVES. 6814257 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 0 0 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 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X MICHAEL ADAMS 2393438322 4211 METRO PARKWAY 3RD FLOOR FORT MYERS DC 33916 X DONNA CLARKE VICE CHAIR 1.00 2.00 X X 0 2860 0 DAVID COLLINS TREASURER 1.00 2.00 X X 0 2810 0 DAVID KLEIN CHAIR 1.00 3.00 X X 0 2810 0 DANE ALLEN DIRECTOR 1.00 2.00 X 0 2810 0 DANIEL ADLER DIRECTOR (END 03/25) 1.00 2.00 X 0 2810 0 DIANE CHAMPION DIRECTOR 1.00 2.00 X 0 2810 0 KATHLEEN BRIDGE-LILES DIRECTOR 1.00 2.00 X 0 2810 0 NANCY MCGOVERN DIRECTOR 1.00 2.00 X 0 2810 0 STEPHEN BROWN DIRECTOR 1.00 2.00 X 0 2810 0 THERESE EVERLY DIRECTOR 1.00 2.00 X 0 2810 0 WILLIAM GRUVER SECRETARY (BEGIN 12/24) 1.00 2.00 X X 0 0 0 DAVID B PRYOR DIRECTOR (BEGIN 08/25) 1.00 2.00 X 0 0 0 JOSEPH CATTI DIRECTOR (BEGIN 02/25) 1.00 3.00 X 0 0 0 PETER ANDRUSZKIEWICZ DIRECTOR (BEGIN 02/25) 1.00 2.00 X 0 0 0 SAMIRA K BECKWITH DIRECTOR (BEGIN 08/25) 1.00 2.00 X 0 0 0 JONATHAN HOLLANDER EXECUTIVE DIRECTOR (ADMINISTRATOR) 1.00 55.00 X 0 45261 5525 LISA FLINT DIRECTOR OF QUALITY AND COMPLIANCE 1.00 55.00 X 0 42106 1837 0 115517 7362 0 0 0 0 0 NET PATIENT SERVICE RE 622110 4982551 4982551 4982551 16 16 4982567 4982551 0 16 6921464 4966978 1954486 796999 571942 225057 464900 333027 131873 2756 2756 609327 541606 67721 4578 4578 72390 37883 34507 548 548 42 42 102658 97678 4980 18136 18136 130823 84631 46192 3313 3313 VEHICLE FLEET MGMT. 84446 84446 0 MED. SUPPLIES AND DRUGS 79846 71026 8820 SUBSCRIPTIONS 39820 0 39820 DUES & MEMBERSHIP 5417 0 5417 39254 835 38419 9376717 6814257 2562460 0 783324 902333 8904 0 1367038 1206318 195687 160720 987915 1063053 1799979 1732660 118142 238587 62367759 66783921 64285880 68755168 X -63297965 -67692115 -63297965 -67692115 987915 1063053 -4394150 0 X 0 1 X 1 1 1 X 8494165 8086951 7070954 5543923 4982551 34178544 8494165 8086951 7070954 5543923 4982551 34178544 0 0 0 34178544 16 16 16 16 8494165 8086951 7070954 5543923 4982567 34178560 1.00000 0.00000 X 308512 308512 0 998064 897806 100258 60462 60462 160720 DUE TO AFFILIATES 65864341 OTHER EMPLOYEE BENEFITS 700142 THIRD PARTY SETTLEMENTS 216470 PREPAID EXPENSES 2968 66783921 X PART X, LINE 2: LHS, HPCC, LMHH, AND THE FOUNDATION ARE EXEMPT FROM INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO INCOME TAXES HAVE BEEN PROVIDED FOR THESE ENTITIES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS EXCEPT FOR TAXES RELATED TO CERTAIN UNRELATED BUSINESS INCOME ENGAGED IN BY LHS. ACCESS MEDICAL SOUTH, L.C.; BEST CARE COLLABORATIVE, LLC; CB MEDICAL NORTH, LLC; CB MEDICAL SOUTH, LLC; CHI; FRL; LHH; LHI; AND LEE HEALTH HOME INFUSION, LLC ARE DISREGARDED FOR FEDERAL INCOME TAX PURPOSES AND, THEREFORE, ARE INCLUDED UNDER LHS'S TAX RETURN. LHS HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF SEPTEMBER 30, 2025. LHS BELIEVES INCOME TAXES FOR REPORTING PERIODS THROUGH DECEMBER 31, 2022 ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS. FORM 990, PART V LINE 1, 1099 REPORTING: LEE MEMORIAL HOME HEALTH, INC. UTILIZES ACCOUNTS PAYABLE PROCESSES THROUGH THE RELATED ORGANIZATION LEE HEALTH SYSTEM, INC. THEREFORE 1099S WERE SENT BY LEE HEALTH SYSTEM INC ON BEHALF OF LEE MEMORIAL HOME HEALTH, INC. FORM 990, PART V, LINE 2, W-3 REPORTING: LEE HEALTH SYSTEM, INC. ("LHS") IS THE PAY AGENT FOR ALL OF ITS AFFILIATES; AS SUCH, ONLY LHS ISSUES FORM W-3. FORM 990, PART VI, SECTION A, LINE 2 JONATHAN HOLLANDER AND LISA FLINT HAVE A BUSINESS RELATIONSHIP BY VIRTUE OF THEIR EMPLOYMENT WITH LEE HEALTH SYSTEM, INC. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE REVIEWED AND COMMENTED UPON BY THE BOARD OF DIRECTORS IN A MEETING IN THE MONTH PRECEDING THE FILING DEADLINE. FOLLOWING THIS MEETING, FORM 990 WILL BE MADE AVAILABLE VIA THE BOARD PORTAL FOR THEIR REVIEW AND COMMENT. ADDITIONALLY, FORM 990 HAS BEEN REVIEWED BY AN INDEPENDENT PUBLIC ACCOUNTING FIRM. FORM 990, PART VI, SECTION B, LINE 12C LEE HEALTH SYSTEM, INC REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT-OF-INTEREST POLICY. FOR EMPLOYEES AND BOARD MEMBERS, EACH CONFLICT OF INTEREST IS ASSESSED INTO ONE OF THREE TIER LEVELS. AT THE LOWEST RISK TIER LEVEL, CONFLICTS ARE CLASSIFIED AS MONITORED, MEANING NO MITIGATION PLANS ARE REQUIRED UNLESS CIRCUMSTANCES CHANGE. AT THE MIDDLE TIER LEVEL, CONFLICTS RESULT IN ACTION PLANS REQUIRING RESTRICTED INVOLVEMENT OF THE CONFLICTED PARTY. AT THE HIGHEST TIER, ACTION PLANS REQUIRE REMOVAL OR RECUSAL OF THE CONFLICTED PARTY RELATED TO ANY ACTIVITIES RELATED TO THE DISCLOSURE OR CONFLICT. THE CONFLICTS ARE TIERED BY THE COMPLIANCE OPERATIONS TEAM AND REPORTED TO EITHER THE AUDIT AND COMPLIANCE COMMITTEE OF THE LHS BOARD OF DIRECTORS OR TO THE EXECUTIVE COMPLIANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER OFFICERS OF THE ORGANIZATION IS DETERMINED BY THE BOARD OF LEE HEALTH SYSTEM, INC., A RELATED ORGANIZATION OF LEE MEMORIAL HOME HEALTH, INC. IN DETERMINING REASONABLE COMPENSATION, THE BOARD ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT AND RELIES ON APPROPRIATE AND RELIABLE COMPARABILITY DATA, WHICH INCLUDES COMPENSATION BENCHMARKS FROM SIMILARLY SITUATED ORGANIZATIONS, TO ENSURE THAT THE COMPENSATION IS FAIR, REASONABLE, AND CONSISTENT WITH MARKET PRACTICES. THE BOARD'S REVIEW PROCESS IS INDEPENDENT, AND THE RATIONALE FOR THE APPROVED COMPENSATION IS CONTEMPORANEOUSLY DOCUMENTED IN THE BOARD AND COMMITTEE MEETING MINUTES. DURING THE TAX YEAR THE BOARD OF DIRECTORS OF LEE HEALTH CREATED AN EXECUTIVE COMPENSATION COMMITTEE TO ASSIST THE BOARD WITH ITS OVERSIGHT RESPONSIBILITIES AND THE PROCESS AS DESCRIBED ABOVE FOR THE TOP MANAGEMENT OFFICIAL AND OTHER OFFICERS AND KEY EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS ARE GENERALLY MADE AVAILABLE TO THE PUBLIC, BUT CAN BE FURNISHED UPON REQUEST. FORM 990, PART VII, REPORTING PERIOD: THE COMPENSATION REPORTED ON FORM 990, PART VII REPRESENTS COMPENSATION FOR THE PERIOD NOVEMBER 1, 2024 THROUGH DECEMBER 31, 2024. AS A RESULT OF THE CONVERSION TRANSACTION (SUMMARIZED IN THE NARRATIVE FOR FORM 990, PART VIII PART XI), ASSETS WERE TRANSFERRED INTO LEE HEALTH SYSTEM, INC. ON NOVEMBER 1, 2024, AT WHICH POINT THE OPERATIONS OF THE ORGANIZATION BEGAN AS A 501(C)(3) ORGANIZATION. FORM 990, PARTS VIII-XI, REPORTING PERIOD: LEE MEMORIAL HEALTH SYSTEM (LMHS), A SPECIAL-PURPOSE UNIT OF LOCAL GOVERNMENT, AND ITS COMPONENT UNITS OPERATED AS AN INDEPENDENT SPECIAL DISTRICT UNDER THE FLORIDA LEGISLATURE, CHAPTER 63-1552, LAWS OF FLORIDA, SPECIAL ACTS, 1963 AS RE-CODIFIED BY CHAPTER 2000-439, LAWS OF FLORIDA, SPECIAL ACTS, 2000 (THE ENABLING ACT). IN 2024, LMHS DETERMINED THAT A CONVERSION TO A NON-GOVERNMENTAL FLORIDA NONPROFIT ENTITY WOULD BE IN THE BEST FINANCIAL INTERESTS OF BOTH LMHS AND THE RESIDENTS OF LEE COUNTY. AS SUCH, LHS WAS FORMED AS THE OPERATOR THAT WOULD RECEIVE ALL OF THE OPERATIONS, ASSETS AND LIABILITIES OF LMHS UPON CONVERSION (THE CONVERSION TRANSACTION). ON OCTOBER 28, 2024, LEE COUNTY, LMHS, AND LHS ENTERED INTO A MISSION AGREEMENT (THE MISSION AGREEMENT) EFFECTIVE NOVEMBER 1, 2024, SETTING FORTH THE AGREEMENTS OF THE PARTIES WITH RESPECT TO THE CONVERSION TRANSACTION AND THE COMMITMENTS AND COVENANTS OF LHS TO LEE COUNTY WITH RESPECT TO ITS OWNERSHIP AND OPERATION OF THE HEALTH SYSTEM FOLLOWING THE CONVERSION TRANSACTION (INCLUDING, BUT NOT LIMITED TO, MAINTAINING A POLICY OF PROVIDING CHARITY CARE TO THE UNDERSERVED POPULATION OF LEE COUNTY CONSISTENT WITH SIMILARLY SITUATED TAX-EXEMPT SAFETY NET PROVIDERS IN FLORIDA, CONTINUED PARTICIPATION IN MEDICARE AND MEDICAID PROGRAMS, AND CONTINUATION OF THE SCOPE OF SERVICES CURRENTLY PROVIDED BY THE SYSTEM TO LEE COUNTY RESIDENTS). IN FURTHERANCE OF THE MISSION AGREEMENT, LMHS, LHS, AND VARIOUS LMHS COMPONENT UNITS ENTERED INTO CONTRIBUTION AND CONVEYANCE AGREEMENTS EFFECTIVE NOVEMBER 1, 2024, WHICH EFFECTIVELY GIFTED AND TRANSFERRED NET ASSETS, OR CONTRIBUTED ALL REMAINING ASSETS AND LIABILITIES, OF LMHS AND ITS COMPONENT UNITS TO LHS. IN CONNECTION WITH THE CONVERSION AND CONVEYANCE, LEE COUNTY TRAUMA SERVICES DISTRICT (THE TRAUMA DISTRICT) TRANSFERRED ALL OF ITS OPERATIONS. THE BLENDED COMPONENT UNITS AND DISCRETE COMPONENT UNITS OF LMHS BECAME AFFILIATES/SUBSIDIARIES OF LHS EITHER THROUGH (A) A DIRECT TRANSFER OF ALL OF THE MEMBERSHIP INTERESTS HELD BY LMHS IN SUCH COMPONENT UNITS TO LHS, (B) A MEMBER SUBSTITUTION PURSUANT TO WHICH LMHS CEASED BEING THE MEMBER OF SUCH COMPONENT UNIT AND LHS BECAME THE MEMBER, OR (C) CHANGING THE COMPOSITION OF SUCH COMPONENT UNIT/SUBSIDIARY'S BOARD OF DIRECTORS SUCH THAT ALL OR A MAJORITY OF THOSE BOARDS WERE COMPRISED OF INDIVIDUALS SERVING AS LHS'S BOARD OF DIRECTORS, OFFICERS, OR EMPLOYEES. ON NOVEMBER 1, 2024, LHS RECOGNIZED A CONTRIBUTION OF $2.7 BILLION REPRESENTING THE CARRYING VALUE OF CONTRIBUTED AND/OR TRANSFERRED NET ASSETS OF LMHS AND ITS COMPONENT UNITS IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP). THE SYSTEM'S FISCAL YEAR END IS SEPTEMBER 30. DUE TO THE CONVERSION TRANSACTION ON NOVEMBER 1, 2024, THE CONSOLIDATED FINANCIAL STATEMENTS PRESENT THE RESULTS OF OPERATIONS FOR THE 11-MONTH PERIOD BEGINNING NOVEMBER 1, 2024 AND ENDING SEPTEMBER 30, 2025. MANAGEMENT DETERMINED A PRESENTATION OF COMPARATIVE PERIODS WOULD NOT BE MEANINGFUL DUE TO THE SIGNIFICANT CHANGE IN REPORTING ENTITY BASIS OF ACCOUNTING. REFERENCES HEREIN TO "SYSTEM" REFER TO LMHS WITH RESPECT TO ACTIONS OR OTHER MATTERS OCCURRING PRIOR TO NOVEMBER 1, 2024, AND TO LHS WITH RESPECT TO ACTIONS OR OTHER MATTERS OCCURRING ON OR AFTER NOVEMBER 1, 2024. FORM 990, PARTS VIII, IX, X, AND XI ARE SIMILARLY PRESENTED TO REPRESENT THE PERIOD FROM NOVEMBER 1, 2024 THROUGH SEPTEMBER 30, 2025. PART X, COLUMN (A) FOR THE BEGINNING OF THE YEAR AMOUNTS IS PRESENTED AS $0, AS ALL ASSETS WERE TRANSFERRED INTO LHS ON NOVEMBER 1, 2024. ACCESS MEDICAL SOUTH LC 9369 LAREDO AVE SUITE 170 FORT MEYERS FL 33905 593488553 DURABLE MEDICAL EQUIPMENT (DME) FL 3378769 3142676 LEE MEMORIAL HOME HEALTH INC BONITA COMMUNITY HEALTH CENTER INC 3501 HEALTH CARE BLVD BONITA SPRINGS FL 34135 593544102 HEALTH CARE FL 501(C)(3) 3 LEE HEALTH SYSTEM INC 0 HEALTHPARK CARE CENTER INC 16131 ROSERUSH CT FORT MYERS FL 33908 650319983 HEALTH CARE FL 501(C)(3) 3 LEE HEALTH SYSTEM INC 0 LEE MEMORIAL HEALTH SYSTEM FOUNDATION INC 9800 S HEALTHPARK DR 405 FORT MYERS FL 33908 650645343 FUNDRAISING FL 501(C)(3) 7 LEE HEALTH SYSTEM INC 0 LEE HEALTH SYSTEM INC 4211 METRO PARKWAY FORT MEYERS FL 33916 992646504 HEALTH CARE FL 501(C)(3) 3 N/A 0 LEE COUNTY TRAUMA SERVICES DISTRICT 13685 DOCTORS WAY STE 100 FORT MEYERS FL 33912 020702732 INACTIVE FL 501(C)(3) 3 LEE HEALTH SYSTEM INC 0 PARAMOUNT SURGERY CENTER LLC 14631 HOPE CENTER LOOP FORT MYERS FL 33912 452232749 HEALTH CARE FL N/A 0 0 LH GPA FUND I LP 1 FREEDOM VALLEY DRIVE OAKS PA 19456 994895801 PRIVATE INVESTMENT FUND DE N/A 0 0 BEST CARE PARTNERS INC 6630 ORION DR SUITE 205 FORT MYERS FL 33912 371920935 HEALTH INSURANCE FL N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 LEE HEALTH SYSTEM INC O 6921464 FMV LEE HEALTH SYSTEM INC R 2525690 FMV PART V, LINE 1R: THE AMOUNT NOTED IN LINE 1R FOR THE REPORTING ENTITY REPRESENTS THE INTERCOMPANY BALANCE DUE FROM THE REPORTING ENTITY TO LHS, INC FOR THE ACTIVITIES OF THE REPORTING ENTITY DURING THE REPORTING PERIOD, LESS SALARY AND WAGES, SEPARATELY REPORTED IN LINE 1O. THIS TOTAL WOULD INCLUDE REVENUES RECORDED LESS OTHER NON-SALARY EXPENSES INCURRED DURING THE REPORTING PERIOD.