2017-05-02T13:11:18-05:00 2016-06-30 232108173 RKL LLP 1330 BROADCASTING ROAD PO BOX 7008 WYOMISSING PA 196106008 990 2015-07-01 592500657 CARON OF FLORIDA INC CARO 6106782332 PO BOX 150 WERNERSVILLE PA 195650150 REBECCA SHAAK TREASURER/VP OF FINANCE 6106782332 2017-04-20 1 SARA E STEWART P01584346 6103761595 2017-04-20 2015 2021-01-29 14:40:06Z REBECCA SHAAK PO BOX 150 WERNERSVILLE PA 195650150 28853108 0 X WWW.CARONRENAISSANCE.ORG X 1984 FL TRANSFORMING LIVES IMPACTED BY ADDICTION AND SUBSTANCE USE THROUGH PROVEN, COMPREHENSIVE AND PERSONALIZED BEHAVIORAL HEALTHCARE SOLUTIONS. 22 22 133 115 0 0 16402 0 35910447 27968205 0 0 466763 884903 36393612 28853108 2424801 1723292 0 0 16308860 15392076 0 0 2028106 15477160 12424814 34210821 29540182 2182791 -687074 24012584 24835998 10380250 11890738 13632334 12945260 TRANSFORMING LIVES IMPACTED BY ADDICTION AND SUBSTANCE USE THROUGH PROVEN, COMPREHENSIVE AND PERSONALIZED BEHAVIORAL HEALTHCARE SOLUTIONS. 0 0 18530173 1642225 20034022 PROVIDE EXTENDED CARE TREATMENT SERVICES TO INDIVIDUALS SUFFERING FROM CHEMICAL DEPENDENCY, SEXUAL TRAUMA AND GAMBLING ADDICTIONS. 1975555 81067 7934183 OCEAN DRIVE - PRIMARY/EXTENDED CARE TREATMENT FOR INDIVIDUALS THAT COME FROM A SPECIFIC ECONOMIC BACKGROUND. 20505728 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 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 55 0 1 133 1 0 0 0 0 0 0 0 0 0 0 X 22 22 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 6106782332 PO BOX 150 WERNERSVILLE PA 195650150 CASEY DUFFY CHAIRMAN 1.00 X X 0 0 0 STEVEN R WALL VICE CHAIR 1.00 X X 0 0 0 ALLEN ARROW DIRECTOR 1.00 X 0 0 0 DENISE LEFRAK CALICCHIO DIRECTOR 1.00 X 0 0 0 EDWIN M DEALY DIRECTOR 1.00 X 0 0 0 LINDA CARON DENBY DIRECTOR 1.00 X 0 0 0 BRUCE EANET DIRECTOR 1.00 X 0 0 0 STEPHEN J ESSER DIRECTOR 1.00 X 0 0 0 DR THOMAS FLYNN DIRECTOR 1.00 X 0 0 0 BETH FITZSIMONS DIRECTOR 1.00 X 0 0 0 JOHN FITZSIMONS DIRECTOR 1.00 X 0 0 0 GARY GIGLIO DIRECTOR 1.00 X 0 0 0 COLLEEN GREENE DIRECTOR 1.00 X 0 0 0 ANGEL HELM DIRECTOR 1.00 X 0 0 0 DANIEL B HUYETT DIRECTOR 1.00 X 0 0 0 STEPHEN J KANE DIRECTOR 1.00 X 0 0 0 CHRISTOPHER MAGUIRE DIRECTOR 1.00 X 0 0 0 MICHAEL J MCGLINN DIRECTOR 1.00 X 0 0 0 J CURTIS MOFFATT DIRECTOR 1.00 X 0 0 0 MARK SKIBBIE DIRECTOR 1.00 X 0 0 0 THOMAS WILLIAMS DIRECTOR 1.00 X 0 0 0 BENJAMIN J ZINTAK III DIRECTOR 1.00 X 0 0 0 DOUGLAS TIEMAN PRESIDENT/CEO 1.00 40.00 X 0 465706 173285 REBECCA SHAAK TREASURER 1.00 40.00 X 0 173526 8676 JENNIFER SAVARESE SECRETARY 1.00 40.00 X 0 94876 4744 BRADLEY SORTE VP FLORIDA 40.00 X 165008 0 8250 BARBARA KRANTZ MEDICAL DIRECTOR 40.00 X 295065 0 14753 ANTHONY CAMPO MEDICAL DIRECTOR 40.00 X 386316 0 19316 DAVIDA SCHOENTAG DIRECTOR 40.00 X 161717 0 8086 ROBERT JOHNSON DIRECTOR 40.00 X 194569 0 9728 LOURDES CHAHIN DIRECTOR 40.00 X 275137 0 13757 SID GOODMAN EVP 40.00 X 279339 0 0 1757151 734108 260595 30 0 1 0 COLLEGE RECOVERY COUNSELORS 5500 MILITARY TRAIL 22-149 JUPITER FL 33458 TREATMENT CONSULTANTS 381296 CONFIRMATRIX LABORATORY INC 1770 CEDARS ROAD SUITE 200 LAWRENCEVILLE GA 30045 LABORATORY 320347 DR G'S PHARMACY BY THE SEA 234 COMMERCIAL BLVD LAUDERDALE BY THE SEA FL 33308 PHARMACY 224485 USA BUILDING SYSTEMS INC 111 NW 10TH COURT BOCA RATON FL 33486 BUILDING CONTRACTOR 148339 4 PATIENT SERVICE 624100 17849689 17849689 OCEAN DRIVE 624100 7767299 7767299 CHARITY CARE 624100 1703403 1703403 CONTRACTUAL ALLOWANCE 624100 647814 647814 27968205 PAYMENT FROM CARON FOUNDATION 900099 885259 885259 SUNDRY 900099 -356 -356 884903 28853108 27968205 0 884903 19889 19889 1703403 1703403 492738 492738 11487988 8371679 2006809 1109500 307832 255501 18469 33862 2390736 1984311 143444 262981 712782 591609 42767 78406 69198 69198 20369 20369 2135784 1847087 101893 186804 591714 491123 35503 65088 1048048 869880 62883 115285 629863 522786 37792 69285 59253 49180 3555 6518 289375 289375 2779292 2779292 502389 502389 DEVELOPMENT & PUBLIC RE 1045680 1045680 CONTRACTUAL ALLOWANCE 647814 647814 HOSPITAL & LAB EXPENSES 643234 643234 DIETARY EXPENSE 633250 633250 1329551 829302 399872 100377 29540182 20505728 7006348 2028106 5547269 6823771 177299 410648 127692 124748 22430612 6737594 16158823 15693018 2001501 1783813 24012584 24835998 691087 914747 1470387 2181623 7175000 6770000 1043776 2024368 10380250 11890738 X 13632334 12945260 13632334 12945260 24012584 24835998 -687074 0 X X 0 1 X 1 0 X 1022501 653150 1144135 16402 2836188 9462950 20185489 48877480 35910447 27968205 142404571 175571 1076940 917798 510714 884903 3565926 10661022 21915579 50939413 36437563 28853108 148806685 0 0 0 148806685 370 370 370 370 10661392 21915579 50939413 36437563 28853108 148807055 1.00000 1.00000 0.00000 X 461379 461379 19106776 4896247 14210529 2862457 1841347 1021110 15693018 DEBT ISSUANCE COSTS, NET 333341 NONCURRENT DEPOSITS 63703 GOODWILL, NET OF AMORTIZATION 1386769 1783813 INTEREST RATE SWAP 1138147 DUE TO RELATED ENTITY 886221 2024368 X 86354328 59852437 59852437 26501891 2351217 2351217 28853108 86236361 59266032 59266032 26970329 2569853 2569853 29540182 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, 2016 AND 2015, 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, 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: RICHARD J CARON FOUNDATION REVENUE PER AUDITED FINANCIAL STATEMENT 47,614,384. CARON FOUNDATION OF TEXAS INC REVENUE PER AUDITED FINANCIAL STATEMENT 12,456,689. FAIR VALUE OF INTEREST RATE SWAP REPORTED ON PART IX, LINE 24 -218,636. PART XI, LINE 4B - OTHER ADJUSTMENTS: CHARITY CARE 1,703,403. CONTRACTUAL ALLOWANCE 647,814. PART XII, LINE 2D - OTHER ADJUSTMENTS: RICHARD J CARON FOUNDATION EXPENSES PER AUDITED FINANCIAL STATEMENT 59,266,032. CARON FOUNDATION OF TEXAS INC. EXPENSES PER AUDITED FINANCIAL STATEMENT PART XII, LINE 4B - OTHER ADJUSTMENTS: CHARITY CARE 1,703,403. CONTRACTUAL ALLOWANCE 647,814. FAIR VALUE OF INTEREST RATE SWAP REPORTED ON PART IX, LINE 24 218,636. 1 CHARITY CARE FOR TREATMENT AT CARON OF FLORIDA, INC. 174 1703403 PART I, LINE 2: A MEANS TEST IS PERFORMED TO SUBSTANTIATE ANY CHARITY CARE AWARDED. PART II THERE WERE NO DOMESTIC ORGANIZATIONS OR DOMESTIC GOVERNMENTS THAT RECIEVED MORE THAN $5,000 AGGREGATE OF GRANTS OR ASSISTANCE FROM THE ORGANIZATION DURING THE TAX YEAR. X X X 0 0 0 0 0 1 1 0 0 DOUGLAS TIEMAN PRESIDENT/CEO 0 393900 0 0 0 71806 0 159314 0 13971 0 638991 0 0 REBECCA SHAAK TREASURER 0 173526 0 0 0 0 0 3471 0 5205 0 182202 0 0 BRADLEY SORTE VP FLORIDA 165008 0 0 0 0 0 3300 0 4950 0 173258 0 0 0 BARBARA KRANTZ MEDICAL DIRECTOR 295065 0 0 0 0 0 5901 0 8852 0 309818 0 0 0 ANTHONY CAMPO MEDICAL DIRECTOR 386316 0 0 0 0 0 7726 0 11590 0 405632 0 0 0 DAVIDA SCHOENTAG DIRECTOR 161717 0 0 0 0 0 3234 0 4852 0 169803 0 0 0 ROBERT JOHNSON DIRECTOR 194569 0 0 0 0 0 3891 0 5837 0 204297 0 0 0 LOURDES CHAHIN DIRECTOR 275137 0 0 0 0 0 5503 0 8254 0 288894 0 0 0 SID GOODMAN EVP 249339 0 30000 0 0 0 0 0 0 0 279339 0 0 0 PART I, LINE 6 A VARIABLE COMPENSATION PLAN EXISTS WHERE A SMALL PORTION OF COMPENSATION IS CONTINGENT UPON COMPLETION OF GOALS THAT ARE SSET 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 2011-09-01 8600000 REFUND CERTAIN INDEBTEDNESS ORIGINALLY ISSUED ON 1/10/2008 0 0 0 A 1830000 8600000 8600000 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 1 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 11 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 9 0 CARON FOUNDATION OF TEXAS INC PO BOX 150 WERNERSVILLE PA 195650150 270835888 TREATMENT OF ADDICTIVE DISEASES PA 501(C)(3) LINE 9 RICHARD J CARON FOUNDATION 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 RICHARD J CARON FOUNDATION E 886221 RICHARD J CARON FOUNDATION S 885259