2018-07-23T18:00:40-05:00 2017-09-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2016-10-23 475508988 Four Seasons Compassion for Life Foundation FOUR 8282330305 571 South Allen Road Flat Rock NC 287319447 Dr Millicent Burke-Sinclair CEO 2018-07-23 true BRITTNEY KOCAJ P01320603 9542028600 2016 2022-09-23 18:48:47Z Dr Millicent Burke-Sinclair 571 South Allen Road Flat Rock NC 287319447 2517357 false X https://www.fourseasonscfl.org/how-you-can-help/foundation/ X 2015 NC THE MISSION OF FOUR SEASONS COMPASSION FOR LIFE FOUNDATION IS TO SOLICIT CONTRIBUTIONS ON BEHALF OF Four Seasons Compassion for Life, A RELATED ORGANIZATION. 10 10 0 19 0 0 0 931388 0 0 0 72837 0 312081 0 1316306 0 546664 0 0 0 0 0 0 0 594297 0 1140961 0 175345 0 2029840 0 497638 0 1532202 THE MISSION OF FOUR SEASONS COMPASSION FOR LIFE FOUNDATION IS TO FOSTER, PROMOTE, SUPPORT, DEVELOP, AND ENCOURAGE THE FUNCTION OF Four Seasons Compassion for Life BY SOLICITING, RECEIVING AND ACCEPTING FUNDS, GIFTS AND CONTRIBUTIONS AND BY PRUDENT INVESTMENT AND/OR EXPENDITURE OF SUCH FUNDS TO MEET THE NEEDS OF Four Seasons Compassion for Life PATIENTS AND THEIR FAMILIES. false false 1026865 546664 0 THE ORGANIZATION SOLICITS CONTRIBUTIONS ON BEHALF OF Four Seasons Compassion for Life, A RELATED ORGANIZATION. 1026865 true true false false false false false false false true true false false false true true true false false false false false false false true false false true false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false true false X 10 10 false false false false false false false true true false false true true true true false false false false false NC X Michael Smith 8286926178 571 South Allen Road Flat Rock NC 28731 David Reeves CHAIRMAN/DIRECTOR 4.0 0.0 X X 0 0 0 Henry Johnson VICE CHAIR/DIRECTOR 4.0 0.0 X X 0 0 0 Mary Coffey SECRETARY/Director 4.0 0.0 X X 0 0 0 Dick BURNS Treasurer/Director 4.0 2.0 X X 0 0 0 Caroline Gunther Director 3.0 0.0 X 0 0 0 LYNN PENNY DIRECTOR (THROUGH JANUARY 2017) 3.0 0.0 X 0 0 0 David Rhew Director 3.0 0.0 X 0 0 0 Robert Seiler Director 3.0 2.0 X 0 0 0 Sandy Williams Director 3.0 0.0 X 0 0 0 NANCY BOUVET Director 3.0 2.0 X 0 0 0 CINDY SCHIRMER Director 3.0 2.0 X 0 0 0 CHRISTOPHER COMEAUX President/CEO 1.0 40.0 X 0 275567 47802 MICHAEL SMITH CFO 1.0 40.0 X 0 104808 45481 0 380375 93283 0 false true false 0 29773 110048 791567 34424 931388 0 0 0 0 0 34079 34079 0 0 1008165 969407 38758 0 38758 38758 0 110048 21079 -21079 -21079 543725 210565 333160 333160 0 0 0 0 0 1316306 0 0 384918 X 546664 546664 200 200 6000 6000 455313 426748 28565 0 15066 15066 58119 58119 19860 14895 4965 6608 4592 2016 4538 3177 1361 19400 14550 4850 REPAIRS & MAINTENANCE 1565 1173 392 Continuing Education 3062 3062 Dues, Licenses, & Subscriptions 4566 4566 0 0 0 0 1140961 1026865 114096 0 0 39226 0 754529 0 395013 0 3104 0 0 0 26278 121900 23572 98328 0 691714 0 0 0 21648 0 2029840 0 20712 0 476926 0 497638 X 0 710304 0 410619 0 411279 0 1532202 0 2029840 X 175345 13922 1342935 X false true X true false X X X 1 Hospice of Henderson County Inc dba Four Seasons Compassion for Life 561252665 9 true 546664 0 1 546664 0 true false false false false false false false false false false false false false false false Schedule A, Part IV, Section C, Line 1 Majority director detail The Articles of Incorporation of Four Seasons Compassion for Life Foundation ("the Foundation") identify that the exclusive purpose of the Foundation is to foster, promote, support, develop and encourage the function of the supported organization (Hospice of Henderson County, Inc. D/B/A Four Seasons Compassion for Life). As a supporting organization, Four Seasons Compassion for Life Foundation is supervised in connection with the supported organization, and therefore is designated as a Type II supporting organization. Four Seasons Compassion for Life Foundation meets this classification because the management of the Foundation is vested in the same persons that control and manage the supported organization. The Bylaws of the Foundation require that the Board of Directors of the Foundation include two at large members of the supported organization's Executive Committee and three additional at large members of the supported organization's Board of Directors. The Bylaws of the Foundation further require that the management team of the Foundation include the supported organization's Chief Executive Officer, who shall be an ex-officio non-voting member of the Foundation Board of Directors and shall be the person primarily responsible for the day to day operation of the Foundation and management of its staff. The fact that the management of the Foundation is vested in the same persons that control and manage the supported organization allows the Foundation and its supported organization to function collectively as a system. The Foundation provides support to the supported organization that furthers the supported organization's tax-exempt purpose of providing hospice and palliative care services to terminally ill individuals and their families. The fact that the Foundation and its supported organization have management and governing body overlap assures that the Foundation is responsive to the needs and demands of the supported organization and that the Foundation constitutes an integral part of and maintains a significant involvement in the operations of the supported organization. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1063846 78373 1142219 0 0 0 0 0 0 0 0.6399 0.3601 0.0 false false 70075 17519 52556 6255 1881 4374 45570 4172 41398 98328 DUE TO Four Seasons Compassion for Life 476926 476926 X 2898807 13922 1574579 1588501 1310306 6000 0 6000 1316306 1366605 231644 231644 1134961 6000 0 6000 1140961 Schedule D, Part V, Line 4 Intended uses of endowment funds FOUR SEASONS COMPASSION FOR LIFE FOUNDATION HOLDS TWO ENDOWMENTS FOR THE BENEFIT OF Four Seasons Compassion for Life. THE FIRST ENDOWMENT IS INTENDED TO PROVIDE FINANCIAL ASSISTANCE FOR PALLIATIVE CARE, AND THE SECOND ENDOWMENT IS AVAILABLE TO BE USED AT THE DISCRETION OF THE BOARD OF DIRECTORS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation 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 Foundation's Form 990 has not been subject to examination by the Internal Revenue Service or the state of North Carolina since inception. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Foundation recognizes interest and/or penalties related to income tax matters in income tax expense. The Foundation did not have any amounts accrued for interest and penalties at September 30, 2017. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 ASSET TRANSFER FROM Four Seasons Compassion for Life - 1342935 FUNDRAISING EVENT EXPENSES - 21079 RETAIL STORE EXPENSE - 210565 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EVENT EXPENSES - 21079 RETAIL STORE EXPENSE - 210565 Tree of Lights 51938 51938 0 205 3363 Garden Gala 58110 58110 0 5108 151 12252 0 110048 110048 0 5313 151 15615 21079 -21079 false HOSPICE OF HENDERSON COUNTY INC 571 SOUTH ALLEN ROAD FLAT ROCK NC 28731 561252665 501(C)(3) 546664 0 N/A N/A GENERAL SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE ORGANIZATION ONLY PROVIDED GRANTS TO HOSPICE OF HENDERSON COUNTY, Inc. d/b/a Four Seasons Compassion for Life, A RELATED ORGANIZATION. The organization monitors use of grant funds through overlap in governing body members and management between the filing organization and the recipient organization. false false false false false false false false false CHRISTOPHER COMEAUX President/CEO 0 199588 0 69524 0 6455 0 0 0 47802 0 323369 0 0 MICHAEL SMITH CFO 0 95435 0 8892 0 481 0 0 0 45481 0 150289 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS COMPENSATED BY Four Seasons Compassion for Life, A RELATED ORGANIZATION. Four Seasons Compassion for Life UTILIZES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -FORM 990 OF OTHER ORGANIZATIONS -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE X 543725 Selling cost X 1 2850 Market value X 5 31574 Market value 0 false false false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Cars and other vehicles - Number of items received Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS COMPENSATED BY Four Seasons Compassion for Life, A RELATED ORGANIZATION. Therefore, this question is answered "no" in accordance with Form 990 instructions. To determine compensation for the organization's CEO, the Executive Committee and Chairman of the Board of Directors of Four Seasons Compassion for Life review and discuss the CEO's performance on an annual basis. Comparability data is also considered when evaluating CEO compensation. These discussions are documented in the minutes of Executive Committee meetings. This process was last undertaken during FYE 9/30/2017. Form 990, Part VI, Line 15b PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES ALL OTHER OFFICERS OF THE ORGANIZATION ARE COMPENSATED BY Four Seasons Compassion for Life, A RELATED ORGANIZATION. Therefore, this question is answered "no" in accordance with Form 990 instructions. Compensation of other officers is determined and documented by the CEO. The CEO considers each employee's annual performance evaluations when determining compensation, as well as comparability information compiled to ensure the reasonableness of compensation. This process is documented in each employee's file and was last undertaken during FYE 9/30/2017. Form 990, Part VI, Line 13 Written whistleblower policy THE ORGANIZATION HAS DRAFTED A WRITTEN WHISTLEBLOWER POLICY, AND IS IN THE PROCESS OF OBTAINING BOARD APPROVAL OF THIS POLICY. Because this policy has not yet been approved by the Board, this question has been answered "no" in accordance with IRS guidance. Form 990, Part VI, Line 14 Written document retention and destruction policy THE ORGANIZATION HAS DRAFTED A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY, AND IS IN THE PROCESS OF OBTAINING BOARD APPROVAL OF THIS POLICY. Because this policy has not yet been approved by the Board, this question has been answered "no" in accordance with IRS guidance. Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE IS COMPOSED OF THE ORGANIZATION'S BOARD CHAIR, VICE-CHAIR, SECRETARY, TREASURER, IMMEDIATE PAST CHAIR, AND TWO AT-LARGE FOUNDATION BOARD MEMBERS TO BE CHOSEN BY THE FOUNDATION CHAIR. The Executive Committee shall have and may exercise all the power of the Board that may be lawfully delegated. Form 990, Part VI, Line 11b Review of form 990 by governing body THE Form 990 is PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. The Form 990 is presented by the independent accountant to the finance committee of the filing organization. Subsequently, a copy of the Form 990 is made available to all members of the Board of Directors prior to submission to the IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS and officers ARE REQUIRED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST BETWEEN THEMSELVES AND THE ORGANIZATION. ANY CONFLICTS NOTED ARE REPORTED AND DISCUSSED, AND ANY ACTION DETERMINED NECESSARY IS TAKEN BY THE EXECUTIVE COMMITTEE OF THE BOARD. Individuals with a conflict on interest are prohibited from voting on any matter where that conflict exists. EACH BOARD MEMBER IS REQUIRED TO SIGN THE "CONFLICT OF INTEREST AGREEMENT." Form 990, Part VI, Line 19 Required documents available to the public The organization's governing documents, financial statements, and conflict of interest policy ARE AVAILABLE UPON REQUEST TO THE PUBLIC AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE. Form 990, Part IX, Line 11g Other Fees SHARED SERVICES - Total Expense: 426748, Program Service Expense: 426748, Management and General Expenses: 0, Fundraising Expenses: 0; PRINTING & DESIGN SERVICES - Total Expense: 17781, Program Service Expense: , Management and General Expenses: 17781, Fundraising Expenses: ; STAFFING SERVICES - Total Expense: 7090, Program Service Expense: , Management and General Expenses: 7090, Fundraising Expenses: ; CLEANING SERVICES - Total Expense: 800, Program Service Expense: , Management and General Expenses: 800, Fundraising Expenses: ; Other professional fees - Total Expense: 2894, Program Service Expense: , Management and General Expenses: 2894, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances ASSET TRANSFER FROM Four Seasons Compassion for Life - 1342935; HOSPICE OF HENDERSON COUNTY INC 571 SOUTH ALLEN ROAD FLAT ROCK NC 28731 561252665 HOSPICE & PALLIATIVE CARE NC 501(c)(3) 10 NA false false true false false false false false false false false false true false true true true false false true