2023-11-15T18:13:09+00:00 2022-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2022-01-01 363305643 Elea Institute (fka JourneyCare Inc) ELEA 2246613958 2050 Claire Court Glenview IL 600257635 Candyce M Mayer Interim President and CEO 2023-11-16 true Candyce Mayer 999009999 Jennifer Burke P01342224 3128997000 2022 2023-04-26 12:10:37Z X Candyce Mayer 2050 Claire Court Glenview IL 600257635 80549075 false X www.eleainstitute.org X 1984 IL Elea Institute is a nonprofit charitable organization dedicated to advancing care for people with serious illness. X 6 6 528 5 0 0 10451598 39694 59009501 593279 67844726 12071376 69461099 80549075 0 0 41083084 1250831 0 0 21484890 3384250 62567974 4635081 6893125 75913994 93764887 132107047 39341125 1788961 54423762 130318086 X ELEA INSTITUTE IS A NONPROFIT CHARITABLE ORGANIZATION DEDICATED TO ADVANCING CARE FOR PEOPLE WITH SERIOUS ILLNESS. false true 2778598 593279 Hospice care -- Hospice is specialized care for individuals facing serious and life-limiting illness with a certified prognosis of six months or less. A team of nursing professionals, social workers, chaplains and volunteers support the needs of patients and families -- whether alleviating pain and symptoms, assisting with personal care or providing medications, equipment and supplies. Hospice care is provided wherever the patient calls home, whether it is a house, senior living residence, or nursing home. On February 1st 2022, JourneyCare sold certain assets including substantially all of the hospice and palliative care operations to a buyer. 2778598 true false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false true true true false false true 51 0 true 528 true false false false false false false false false false false false false X 6 6 false false true false false false false true false false false false true true true true true false false false IL X Candyce M Mayer 2246613958 2050 Claire Court Glenview IL 60025 ANNE B MILLER CHAIR (termed 4/1/2022) 2.0 X X 0 0 0 Julia Cormier Secretary 2.0 X X 0 0 0 Kent Mathy VP (termed 3/31/22) / Chair/President (Begin 4/1/22) 2.0 X X 0 0 0 KRISTIN KURCZEWSKI SECRETARY (termed 4/1/2022) 2.0 X X 0 0 0 Mead Montgomery Treasurer 2.0 X X 0 0 0 DAVID HANOLD BOARD 2.0 X 0 0 0 ELIZABETH S FOLEY BOARD (termed 4/1/2022) 2.0 X 0 0 0 Jeff Boundy Board 2.0 X 0 0 0 Kelly Conroy Kenney Board 2.0 X 0 0 0 Lawrence CASAZZA BOARD (termed 4/1/2022) 2.0 X 0 0 0 MATTHEW GENSBURG BOARD (termed 4/1/2022) 2.0 X 0 0 0 SCOTT VENDER BOARD (termed 4/1/2022) 2.0 X 0 0 0 Candyce Mayer Interim CEO (Begin 3/1/2022) 40.0 X 788511 0 23305 Kimberly Hobson Chief Executive Officer (termed 3/1/2022) 40.0 X 834297 0 13309 Lydia Rohn Vice President of Human Resources 40.0 X 167755 0 14416 Myleene Bosch Vice President of Hospice 40.0 X 125749 0 641 Linda Colello Executive Coordinator 40.0 X 110660 0 10516 Lisa M Cox Vice President of Marketing & Communications 40.0 X 500295 0 702 Matthew Haycox Vice President of Operations 40.0 X 375185 0 16306 Michael Podlasek Manager of Finance 40.0 X 168586 0 13992 3071038 0 93187 8 false true false Jones Day 77 West Wacker Chicago IL 606011692 Legal Services 1187849 Blacktree Healthcare Consulting 1030 Continental Drive King of Prussia PA 19406 Billing Services 130000 2 39694 39694 Hospice Care 623000 593279 593279 0 0 0 0 593279 895925 895925 1675812 1675812 0 1675812 1675812 66948801 0 66948801 66948801 66948801 Forgiveness of debt 623000 10395564 10395564 0 0 0 0 10395564 80549075 593279 0 79916102 228038 228038 712818 498973 213845 13575 4887 8688 246715 88817 157898 49685 19377 30308 128744 0 128744 83482 0 83482 302843 161175 141668 0 18192 10915 7277 10782 7698 3084 95501 68372 27129 1028246 503521 524725 16323 13875 2448 1272686 1235601 37085 424408 164209 260199 Dues, licenses, and subscriptions 3043 1178 1865 0 0 0 0 4635081 2778598 1856483 0 42758235 5679100 99433578 11615530 0 0 0 0 0 1354220 1051636 44637877 18695144 28839711 25942733 0 0 9197191 0 0 0 93764887 132107047 16642696 1689672 99289 0 0 11304033 0 900000 10494396 0 39341125 1788961 X 54423762 130318086 54423762 130318086 93764887 132107047 75913994 -19670 0 X false true X true false X 2080649 1596239 6109417 10451598 39694 20277597 0 0 2080649 1596239 6109417 10451598 39694 20277597 0 20277597 0 0 0 0 895925 895925 0 0 0 0 0 0 0 0 0 0 0 0 21173522 289930255 0.9577 0.9861 X 5103017 5103017 37132739 16353986 20778753 0 0 0 2397352 2341158 56194 4769 0 4769 25942733 Due to Affiliate Capital Lease Interest Rate Swap Agreement 0 X 80532752 -16323 -16323 80549075 0 0 80549075 4618759 0 0 4618759 16322 16322 4635081 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Organization 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. The Organization's Forms 990 has not been subject to examination by the Internal Revenue Service or the state of Illinois for the last three years. The Organization does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Organization recognizes interest and/or penalties related to income tax matters in income tax expense. The Organization did not have any amounts accrued for interest and penalties at December 31, 2022. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 INTEREST EXPENSE - -16323 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements INTEREST EXPENSE - 16322 X X X true false false false false false false true false Kimberly Hobson Chief Executive Officer (termed 3/1/2022) 37186 0 370800 0 426311 0 1279 0 12030 0 847606 0 0 0 Candyce Mayer Interim CEO (Begin 3/1/2022) 232410 0 257500 0 298601 0 7625 0 15680 0 811816 0 0 0 Lydia Rohn Vice President of Human Resources 17527 0 110725 0 39503 0 3407 0 11009 0 182171 0 0 0 Lisa M Cox Vice President of Marketing & Communications 30088 0 252350 0 217857 0 547 0 155 0 500997 0 0 0 Matthew Haycox Vice President of Operations 140867 0 97500 0 136818 0 5331 0 10975 0 391491 0 0 0 Michael Podlasek Manager of Finance 47093 0 63750 0 57743 0 3248 0 10744 0 182578 0 0 0 Schedule J, Part I, Line 4a Severance or change-of-control payment In calendar year 2022, the following individuals received severance: Kimberly Hobson - $370,800 Candyce Mayer - $257,500 Lisa Cox - $189,263 Matthew Haycox - $97,500 Michael Podlasek - $42,500 Lydia Rohn - $36,908 Schedule J, Part I, Line 7 Non-fixed payments Managers are eligible for incentive compensation based on performance with the final decision by the Executive Committee of the Board. Certain assets including substantially all of the hospice and palliative care operations were sold to the buyer. 2022-02-01 66948801 Appraisals & comparables 205340172 Addus Homecare 6303 Cowboys Way Suite 600 Frisco TX 75034 Corporation false false false true Schedule N, Part II, Line 2d Interested person received compensation from significant disposition The following officers of the board received severance as a condition of the sale: Kimberly Hobson, CHIEF EXECUTIVE OFFICER; Candyce Mayer, Interim CEO; Lisa Cox, VICE PRESIDENT OF MARKETING & COMMUNICATIONS; Lydia Rohn, VICE PRESIDENT OF HUMAN RESOURCES; Myleene Bosch, VICE PRESIDENT OF HOSPICE Form 990, Part III, Line 3 Significant changes in program services The organization was acquired in February 2022, and ceased to conduct all of its program services. Form 990, Part VI, Line 15b Process used to determine compensation of other officers The process used to determine the compensation of other officers is the same process used as the Part VI, Line 15a explanation; however, the CEO has final approval and authority. This process is done on an annual basis. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The Executive Committee of the board of directors is comprised of independent persons and is delegated the responsibility for reviewing and documenting the compensation of the organization's top management official (CEO). Human resources will provide necessary information including comparability data to be appropriately reviewed. The executive committee will engage an independent third-party consultant to assist with this process every few years as needed. THE EXECUTIVE COMMITTEE WAS IN EXISTENCE THROUGH MAY 1, 2022. Form 990, Part VI, Line 4 Significant changes to organizational documents THE BYLAWS WERE AMENDED TO ADJUST THE SIZE, COMPOSITION, AND AUTHORITY OF THE GOVERNING BOARD SO THAT IT IS CONSISTENT WITH CURRENT CIRCUMSTANCES AND APPLICABLE ILLINOIS LAW. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body THE ORGANIZATION DID NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body The CEO and Treasurer reviewed the Form 990 prior to its filing. Form 990, Part VI, Line 12c Conflict of interest policy The organization has a written conflict of interest policy which requires employees and board members to sign a Conflict of Interest Agreement and Disclosure statement upon employment or appointment, and update the statement annually. Disclosure of a potential conflict will be reviewed by the compliance officer and the CEO, and the CEO's decision regarding the actions taken will be noted in a log maintained by the compliance officer. If a member of the governing board notes a potential conflict of interest, the board will render a decision of that member's eligibility to be part of voting, if applicable, and that decision will be documented in the minutes of the meeting. 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 VIII, Line 11a FORGIVENESS OF DEBT On February 1, 2022, JourneyCare sold certain assets including substantially all of the hospice and palliative care operations to a buyer. The forgiveness of debt was a result of the separation of JourneyCare and JourneyCare Foundation that was effective March 31, 2022. The HAP Foundation Inc fka Journeycare Foundation 18W140 Butterfield Rd Suite 1120 Oakbrook Terrace IL 60181 363820916 Support Activities of Elea Institute (F/K/A JOURNEYCARE) IL 501(c)(3) 7 Elea Institute true false false true false false false false false false false false false true true true false true false false