2021-05-14T14:54:09-05:00 2020-06-30 232108173 RKL LLP 1330 BROADCASTING ROAD PO BOX 7008 WYOMISSING PA 196106008 990 2019-07-01 592500657 CARON OF FLORIDA INC CARO 6106782332 PO BOX 150 WERNERSVILLE PA 195650150 WILLIAM PARFITT TREASURER/CFO 6106782332 2021-04-27 1 RUTHANN J WOLL CPA P00647342 6103761595 2021-04-27 2019 2022-09-23 18:48:47Z DOUGLAS TIEMAN PO BOX 150 WERNERSVILLE PA 195650150 31525438 0 X WWW.CARONRENAISSANCE.ORG X 1984 FL TRANSFORMING LIVES IMPACTED BY ADDICTION AND SUBSTANCE USE THROUGH PROVEN, COMPREHENSIVE AND PERSONALIZED BEHAVIORAL HEALTHCARE SOLUTIONS. 25 25 130 71 0 0 0 0 28565002 30762911 0 0 2022588 762527 30587590 31525438 3153471 3860032 0 0 13023652 12804741 0 0 879506 17005023 11918224 33182146 28582997 -2594556 2942441 24744137 24549279 13663228 9357724 11080909 15191555 TRANSFORMING LIVES IMPACTED BY ADDICTION AND SUBSTANCE USE THROUGH PROVEN, COMPREHENSIVE AND PERSONALIZED BEHAVIORAL HEALTHCARE SOLUTIONS. 0 0 13487874 3179515 15488663 PROVIDE EXTENDED CARE TREATMENT SERVICES TO INDIVIDUALS SUFFERING FROM CHEMICAL DEPENDENCY, SEXUAL TRAUMA AND GAMBLING ADDICTIONS. 6711499 481186 13468664 OCEAN DRIVE - PRIMARY/EXTENDED CARE TREATMENT FOR INDIVIDUALS THAT COME FROM A SPECIFIC ECONOMIC BACKGROUND. 362624 199331 1805584 CARON COLLEGE SUCCESS IS COMMITTED TO PROVIDING PATIENTS WITH A CONTINUUM OF CARE THAT INCLUDES ADDRESSING THE PATIENT'S EDUCATIONAL AND ACADEMIC GOALS. CARON COLLEGE SUCCESS/CARON RECOVERY EDU IS A CARON TREATMENT CENTERS SPECIALTY PROGRAM THAT IS DESIGNATED TO HELP THOSE RECOVERING FROM THE DISEASE OF ADDICTION FIND THEIR WAY BACK TO COLLEGE AFTER OR WHILE RECEIVING A LEVEL OF CLINICAL CARE AT CARON. THIS INVOLVES EDUCATIONAL ADVOCACY AS WELL AS HELPING OUR CLIENTS IDENTIFY RECOVERY AND ACADEMIC SUPPORT SERVICES, WHICH IN TURN CREATE A BETTER LEARNING ENVIRONMENT FOR THE STUDENT. 20561997 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 66 0 1 130 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X DOUGLAS TIEMAN 6106782332 PO BOX 150 WERNERSVILLE PA 195650150 THOMAS FLYNN CHAIRMAN 1.00 1.00 X X 0 0 0 MARK SKIBBIE VICE CHAIR 1.00 1.00 X X 0 0 0 KEVIN BEEBE DIRECTOR 1.00 1.00 X 0 0 0 EDWIN M DEALY DIRECTOR 1.00 1.00 X 0 0 0 LINDA CARON DENBY DIRECTOR 1.00 1.00 X 0 0 0 DOUGLAS DICK DIRECTOR 1.00 1.00 X 0 0 0 CASEY DUFFY DIRECTOR 1.00 1.00 X 0 0 0 BRUCE EANET DIRECTOR 1.00 1.00 X 0 0 0 STEPHEN J ESSER DIRECTOR 1.00 1.00 X 0 0 0 JOHN FITZSIMONS DIRECTOR 1.00 1.00 X 0 0 0 ANDREA FUNK DIRECTOR 1.00 1.00 X 0 0 0 COLLEEN GREENE DIRECTOR 1.00 1.00 X 0 0 0 DOUG HAWTHORNE DIRECTOR 1.00 1.00 X 0 0 0 ANGEL HELM DIRECTOR 1.00 1.00 X 0 0 0 DANIEL B HUYETT DIRECTOR 1.00 1.00 X 0 0 0 STEPHEN J KANE DIRECTOR 1.00 1.00 X 0 0 0 DENNIS LEIBOWITZ DIRECTOR 1.00 1.00 X 0 0 0 CHRISTOPHER MAGUIRE DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL J MCGLINN DIRECTOR 1.00 1.00 X 0 0 0 GERALDINE MCMANUS DIRECTOR 1.00 1.00 X 0 0 0 RICHARD ROISMAN ESQ DIRECTOR 1.00 1.00 X 0 0 0 WILLIAM THORNTON JR DIRECTOR 1.00 1.00 X 0 0 0 STEVEN WALL DIRECTOR 1.00 1.00 X 0 0 0 THOMAS WILLIAMS DIRECTOR 1.00 1.00 X 0 0 0 BENJAMIN J ZINTAK III DIRECTOR 1.00 1.00 X 0 0 0 DOUGLAS TIEMAN PRESIDENT/CEO 1.00 39.00 X 0 517584 205880 WILLIAM PARFITT TREASURER /CFO 1.00 39.00 X 0 230312 11515 JENNIFER SAVARESE SECRETARY 1.00 39.00 X 0 134417 6721 BRADLEY SORTE VP FLORIDA 40.00 0.00 X 237188 0 11859 ERNEST BRADSHAW DIRECTOR 40.00 0.00 X 158811 0 7941 ANTHONY CAMPO MEDICAL DIRECTOR 40.00 0.00 X 396194 0 19810 RYAN HANSON DIRECTOR 40.00 0.00 X 194179 0 9709 ARIELLA JONAS DIRECTOR 40.00 0.00 X 184320 0 9216 PHOENIX ADAMS DIRECTOR 40.00 0.00 X 193533 0 9677 BARBARA KRANTZ MEDICAL DIRECTOR 40.00 0.00 X 327555 0 16378 LOURDES CHAHIN DIRECTOR 40.00 0.00 X 314603 0 15730 YIANOULA ALEXAKIS DIRECTOR 40.00 0.00 X 189729 0 9486 ROBERT JOHNSON UNTIL 82019 DIRECTOR 40.00 0.00 X 200196 0 10010 2396308 882313 343932 31 0 1 0 PEACOCK & LEWIS ARCHITECTS 1295 US HIGHWAY ONE SUITE 200 NORTH PALM BEACH FL 33408 ARCHITECTS & PLANNERS 531453 PLANTWELL LLC 109 SHANNONDALE ROAD UNIT H WEST PALM BEACH FL 33406 LANDSCAPING 136589 CORE BTS INC 4419 SOLUTIONS CENTER CHICAGO IL 60677 COMPUTER/TECHNOLOGY 107471 3 PATIENT SERVICE 624100 11079066 11079066 OCEAN DRIVE 624100 10356888 10356888 CHARITY CARE 624100 3854182 3854182 EXECUTIVE PROGRAM 624100 2259880 2259880 COLLEGIATE RECOVERY 624100 1605129 1605129 1607766 1607766 30762911 PAYMENT FROM CARON FOUNDATION 900099 595617 595617 SUNDRY 900099 166910 166910 762527 31525438 30762911 0 762527 5850 5850 3854182 3854182 2566449 2308538 191041 66870 7952688 7169727 579992 202969 302285 281367 13203 7715 1289805 1070704 162116 56985 693514 642699 33115 17700 9045 9045 1064386 1014915 49471 335807 232099 102092 1616 1453061 847309 357537 248215 241758 237276 1469 3013 29758 29758 262496 262496 876815 876815 345367 243449 76085 25833 SHARED OVERHEAD ALLOCAT 4419334 4419334 CONTRACTUAL ALLOWANCE 806854 806854 DIETARY EXPENSE 737781 737781 FAIR VALUE ADJUSTMENT O 390625 390625 945137 426368 270179 248590 28582997 20561997 7141494 879506 3317240 2423567 275416 315517 197377 236021 28820333 10226360 18972696 18593973 1981408 2980201 24744137 24549279 731671 1102818 1377322 1181962 6151000 5905000 5403235 1167944 13663228 9357724 X 11080909 15191555 11080909 15191555 24744137 24549279 2942441 1168205 0 X X 0 1 X 1 0 X 27968205 32349106 28605451 28565002 30762911 148250675 884903 1524730 1896058 2022588 762527 7090806 28853108 33873836 30501509 30587590 31525438 155341481 0 0 0 155341481 28853108 33873836 30501509 30587590 31525438 155341481 1.00000 1.00000 0.00000 X 5481695 5481695 19346244 7767770 11578474 3992394 2458590 1533804 18593973 DEBT ISSUANCE COSTS, NET 167106 GOODWILL, NET OF AMORTIZATION 1386769 CONSTRUCTION IN PROGRESS 1168202 DUE FROM RELATED ENTITY 258124 2980201 INTEREST RATE SWAP 1167944 1167944 X 94100539 67236137 67236137 26864402 4661036 4661036 31525438 92271932 72769305 72769305 19502627 9080370 9080370 28582997 PART X, LINE 2: AS A NOT-FOR-PROFIT ORGANIZATION, THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION RECOGNIZES PENALTIES AND INTEREST ACCRUED RELATED TO INCOME TAX LIABILITIES IN THE PROVISION (BENEFIT) FOR INCOME TAXES IN ITS STATEMENTS OF PENALTIES AND INTEREST. FOR THE YEARS ENDED JUNE 30, 2020 AND 2019, THERE WERE NO ACCRUALS FOR THE PAYMENT OF PENALTIES AND INTEREST. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. TAX POSITIONS TAKEN ARE NOT OFFSET OR AGGREGATED WITH OTHER POSITIONS. TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT WITH THE APPLICABLE TAXING AUTHORITY. THE PORTION OF THE BENEFITS ASSOCIATED WITH TAX POSITIONS TAKEN THAT EXCEEDS THE AMOUNT MEASURED AS DESCRIBED ABOVE IS REFLECTED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING CONSOLIDATED BALANCE SHEETS ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ORGANIZATION FILES TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. THE ORGANIZATION'S INCOME TAX RETURNS ARE NOT SUBJECT TO EXAMINATION THROUGH THE YEAR ENDED JUNE 30, 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: RICHARD J CARON FOUNDATION - CONSOLIDATED REVENUE 68,222,379. CHANGE IN NET ASSETS FROM DISCONTINUED OPERATIONS -595,617. INTEREST RATE SWAP EXPENSE -390,625. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHARITY CARE 3,854,182. CONTRACTURAL ALLOWANCE 806,854. PART XII, LINE 2D - OTHER ADJUSTMENTS: RICHARD J CARON FOUNDATION - CONSOLIDATED EXPENSES 73,159,930. INTEREST RATE SWAP EXPENSE -390,625. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHARITY CARE 3,854,182. CONTRACTURAL ALLOWANCE 806,854. SHARED OVERHEAD ALLOCATION 4,419,334. 1 CLEVELAND CLINIC FLORIDA C/O 6801 BRECKSVILLE ROAD RK-85 INDEPENDENCE OH 44131 650003177 501(C)(3) 5000 PUBLIC SERVICES 1 0 CHARITY CARE FOR TREATMENT AT CARON OF FLORIDA, INC. 180 3854182 FMV DISCOUNTED CARE ON A FINANCIAL NEED BASIS PART I, LINE 2: THE ORGANIZATION PROVIDES DISCOUNTED CARE AND CARE IS PROVIDED AT NO CHARGE TO PATIENTS ON A FINANCIAL NEEDS BASIS. THE CRITERIA FOR CHARITY CARE CONSIDERS BOTH OBJECTIVE CRITERIA SUCH AS FAMILY INCOME AND NET WORTH, AS WELL AS, SUBJECTIVE CRITERIA SUCH AS AN INDIVIDUALS'S MOTIVATION FOR RECOVERY AND THE REFERRAL SOURCE. X X X 1 0 0 0 0 1 1 0 0 DOUGLAS TIEMAN PRESIDENT/CEO 0 408447 0 0 0 109137 0 190352 0 15528 0 723464 0 0 WILLIAM PARFITT TREASURER /CFO 0 230312 0 0 0 0 0 4606 0 6909 0 241827 0 0 BRADLEY SORTE VP FLORIDA 237188 0 0 0 0 0 4744 0 7115 0 249047 0 0 0 ERNEST BRADSHAW DIRECTOR 158811 0 0 0 0 0 3176 0 4765 0 166752 0 0 0 ANTHONY CAMPO MEDICAL DIRECTOR 396194 0 0 0 0 0 7924 0 11886 0 416004 0 0 0 RYAN HANSON DIRECTOR 194179 0 0 0 0 0 3884 0 5825 0 203888 0 0 0 ARIELLA JONAS DIRECTOR 184320 0 0 0 0 0 3686 0 5530 0 193536 0 0 0 PHOENIX ADAMS DIRECTOR 193533 0 0 0 0 0 3871 0 5806 0 203210 0 0 0 BARBARA KRANTZ MEDICAL DIRECTOR 327555 0 0 0 0 0 6551 0 9827 0 343933 0 0 0 LOURDES CHAHIN DIRECTOR 314603 0 0 0 0 0 6292 0 9438 0 330333 0 0 0 YIANOULA ALEXAKIS DIRECTOR 189729 0 0 0 0 0 3795 0 5691 0 199215 0 0 0 ROBERT JOHNSON UNTIL 82019 DIRECTOR 138271 0 0 0 61925 0 4004 0 6006 0 210206 0 0 0 PART I, LINE 4A ROBERT JOHNSON, DIRECTOR, HAD RECEIVED SEVERANCE PAYMENTS TOTALING $57,898 AND PTO PAYOUTS OF $4,027 DURING 2019. PART I, LINE 6 A VARIABLE COMPENSATION PLAN EXISTS WHERE A SMALL PORTION OF COMPENSATION IS CONTINGENT UPON COMPLETION OF GOALS THAT ARE SET AT THE BEGINNING OF THE FISCAL YEAR THAT ARE RELATED TO THE EMPLOYEES POSITION AND JOB DESCRIPTION. THE AMOUNT OF THAT COMPENSATION IS VARIABLE BASED ON BOTH THE COMPLETION OF THOSE GOALS AND THE NET EARNINGS OF THE ORGANIZATION AND RELATED ORGANIZATIONS. NET EARNINGS ARE ONLY A PART OF THE PLAN. A PALM BEACH COUNTY FLORIDA 596000785 2016-09-01 6983000 REFUND CERTAIN INDEBTEDNESS ORIGINALLY ISSUED ON 9/1/2011 0 0 0 A 1078000 6983000 139660 6843340 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 1 1 BRANCH BANKING AND TRUST COMPANY 12.000000000000 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 3 RICHARD J CARON FOUNDATION PREPARES PAYROLL AND FINANCIAL REPORTING; EXECUTIVE OVERSIGHT IS PROVIDED BY RICHARD J CARON FOUNDATION FORM 990, PART VI, SECTION A, LINE 6 RICHARD J CARON FOUNDATION IS THE SOLE MEMBER OF CARON OF FLORIDA, INC. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS ARE ELECTED BY THE SOLE MEMBER, RICHARD J CARON FOUNDATION, AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B FUNDAMENTAL TRANSACTIONS (LISTED BELOW) SHALL REQUIRE A 2/3 VOTE OF DIRECTORS OF THE BOARD OF DIRECTORS, AND SHALL ALSO REQUIRE THE AFFIRMATIVE VOTE OF THE SOLE MEMBER. FUNDAMENTAL TRANSACTIONS INCLUDE: 1) ANY AMENDMENT TO THE BYLAWS; 2) ANY AMENDMENT OF THE CORPORATION'S ARTICLES OF INCORPORATION; 3) ANY MERGER OR CONSOLIDATION OF THE CORPORATION WITH ANOTHER CORPORATION; 4) THE SALE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION; 5) ANY PLAN OF DIVISION; 6) A PROCEEDING IN BANKRUPTCY OR INSOLVENCY; 7) A PLAN OF CONVERSION TO A BUSINESS CORPORATION; 8) THE DISSOLUTION, OR LIQUIDATION OF THE CORPORATION; 9) ANY TRANSACTION, OR SERIES OF TRANSACTIONS, THE RESULT OF WHICH WOULD CAUSE THE CORPORATION TO INCUR DEBT IN EXCESS OF $10,000; 10) A REQUIREMENT OF THE CONTRIBUTION OF ADDITIONAL CAPITAL TO THE CORPORATION BY THE SOLE MEMBER; 11) ANY CAPITAL EXPENDITURE EQUAL TO OR GREATER THAN $100,000; 12) ANY EXPANSION OF THE BUSINESS PURPOSE OF THE CORPORATION; 13) ANY CHANGE IN THE TREATMENT PHILISOPHY OF THE CORPORATION; 14) ANY AMENDMENT TO THE INVESTMENT OR SPENDING POLICIES OF THE CORPORATION; 15) ACCEPTANCE OF ANY CHARITABLE GIFT, ANNUITY OR BEQUEST OTHER THAN IN ACCORDANCE WITH THE POLICY OF THE SOLE MEMBER; OR 16) THE OPERATING AND CAPITAL ANNUAL BUDGETS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE BOARD, EXECUTIVE DIRECTOR AND CFO FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DOCUMENTED IN THE EMPLOYEE MANUAL AND A POLICY IS SIGNED BY ALL DIRECTORS OF THE GOVERNING BOARD AND REAFFIRMED ANNUALLY. THE POLICY IS ACTIVELY ENFORCED THROUGH SEVERAL INTERNAL CONTROL PROCEDURES, INCLUDING REVIEW AND AUTHORIZATION OF CASH DISBURSEMENTS AND DISCLOSURE REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION IS BASED ON RECOMMENDATIONS FROM OUTSIDE INDEPENDENT COUNSEL BASED ON COMPARABILITY DATA. COMPENSATION IS DETERMINED AND APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT SELECTS THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. RICHARD J CARON FOUNDATION PO BOX 150 WERNERSVILLE PA 195650150 236050680 TREATMENT OF ADDICTIVE DISEASES PA 501(C)(3) LINE 11 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 1 RICHARD J CARON FOUNDATION E 258124 CASH RICHARD J CARON FOUNDATION S 595617 CASH