2017-04-27T16:05:26-05:00 2016-12-31 WithumSmithBrown PC 1417 E CONCORD STREET ORLANDO FL 32803 990 2016-01-01 591829984 MIAMI BEACH COMMUNITY HEALTH CENTER INC % MARK DELVAUX MIAM 3055388835 11645 BISCAYNE BOULEVARD Suite 207 NORTH MIAMI FL 33181 MARK DELVAUX CFO 2017-04-26 true EDWARD A HOFMA CPA P00735723 4078491569 174.128.19.60 22006220171175000054 2017-04-27 P CAFAF893E6CF3E3C96E4A7DD7E9BA3B54CBA7AC6 8A18823307223DEFE2348A7E64ED0049F1172BAE 2016 2021-01-29 14:40:06Z MARK DELVAUX 11645 BISCAYNE BOULEVARD 207 NORTH MIAMI FL 33181 57417884 false X WWW.MIAMIBEACHHEALTH.ORG X 1977 FL TO PROVIDE OUR PATIENTS WITH A PATIENT- CENTERED MEDICAL HOME WITH HIGH QUALITY, AFFORDABLE PRIMARY HEALTHCARE & SPECIALTY SERVICES, CHRONIC DISEASE MANAGEMENT, & SUPPORT SERVICES 14 14 514 0 0 0 20471594 22071996 30694009 35255758 1598558 90130 0 0 52764161 57417884 0 13613 0 0 21540799 26163215 0 0 0 27674563 31227844 49215362 57404672 3548799 13212 11452922 13269364 4610712 5738942 6842210 7530422 X The mission of MBCHC is to provide our patients with a patient-centered medical home with high quality, affordable primary health care and specialty services, chronic disease management, and support services. MBCHC is committed to providing a system of quality health care services which are easily accessible by all persons and families within our service areas through an efficient, community-based network of caring professionals who assure the dignity and respect of each individual they serve. false false 36403046 13613 13941105 PRIMARY HEALTHCARE AND ANCILLARY MEDICAL SERVICES FOR AMBULATORY PATIENTS RESIDING IN SPECIFIED AREAS IN MIAMI-DADE COUNTY FLORIDA. THE ORGANIZATION HAD 198,505 MEDICAL ENCOUNTERS IN ITS COMMUNITY HEALTH CENTER PROGRAM DURING 2016. 13421058 0 21314653 PHARMACY - TO PROVIDE PHARMACEUTICALS TO PATIENTS RESIDING IN SPECIFIED AREAS IN MIAMI-DADE COUNTY FLORIDA AT AFFORDABLE RATES. THE ORGANIZATION FILLED 216,000 PRESCRIPTIONS THROUGH ITS PHARMACY PROGRAM DURING 2016. 49824104 true true false false false false false false false false true false false false true true true false false false false false false false false false false false true true false false false false false false true false true false false false false false false false false true 51 0 true 514 true false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true true true FL X MARK DELVAUX 3055388835 11645 BISCAYNE BOULEVARD SUITE 207 NORTH MIAMI FL 33181 MITCHELL RUBINSON DIRECTOR - CHAIRMAN 2.0 0.0 X X 0 0 0 THERESE GIBB DIRECTOR - VICE CHAIR 2.0 0.0 X X 0 0 0 MYRIAM NOTKIN DIRECTOR - SECRETARY 2.0 0.0 X X 0 0 0 DAVID CHAMBERLAIN DIRECTOR - TREASURER 2.0 0.0 X X 0 0 0 VICTORIA EMILY ARROYO DIRECTOR 2.0 0.0 X 0 0 0 MELVIN P DEUTSCH DC DIRECTOR 2.0 0.0 X 0 0 0 DAVID M GERSTEN ESQ DIRECTOR 2.0 0.0 X 0 0 0 BARBARA R LAMBERT DIRECTOR 2.0 0.0 X 0 0 0 JULIO LORA DIRECTOR 2.0 0.0 X 0 0 0 DAVID MASSEY ESQ DIRECTOR 2.0 0.0 X 0 0 0 DENISE NOVACK DIRECTOR 2.0 0.0 X 0 0 0 BEVERLY PENZELL DIRECTOR 2.0 0.0 X 0 0 0 S YVONNE SAINT GERARD DIRECTOR 2.0 0.0 X 0 0 0 EFFIE SILVA DIRECTOR 2.0 0.0 X 0 0 0 MARK RABINOWITZ MD CEO & CMO (SEE SCHEDULE J) 55.0 0.0 X 555260 0 12530 MARK DELVAUX CFO 55.0 0.0 X 162127 0 15080 SORANGELY MENJIVAR COO 50.0 0.0 X 146895 0 15002 RAIED SAWAGED DIRECTOR OF PHARMACY 50.0 0.0 X 158682 0 10892 ELY PELTA MD PHYSICIAN 50.0 0.0 X 280977 0 23380 PETER LAURENCE DO DENTIST 50.0 0.0 X 249298 0 11857 JORGE RANGEL MD PHYSICIAN 50.0 0.0 X 245379 0 17650 ALLEN SILANEE MD PHYSICIAN 50.0 0.0 X 243503 0 21010 VLADIMIR DERENONCOURT MD PHYSICIAN 50.0 0.0 X 209701 0 6553 2251822 0 133954 54 false true false HEALTH CHOICE NETWORK 9063 NW 13TH TERR DORAL FL 33172 IT/EHR/BILLING 1403103 BY HIS GRACE 10840 NE 138TH ST A1 HIALEAH GARDENS FL 33018 CLEANING/MTC & CONST 1286669 COMMCARE PHARMACY 855 SW 78TH AVE C100 PLANTATION FL 33324 MEDICAL PROVIDER 143426 27 S LA PATERA LN27 S LA PATERA LN 3661 S MIAMI AVE 108 MIAMI FL 33133 MEDICAL PROVIDER 102233 4 X 17130785 4941211 3792829 22071996 NET PATIENT SERVICES REVENUE 541900 35244124 35244124 OTHER HEALTHCARE RELATED REVENUE 541900 11634 11634 35255758 90130 90130 0 0 0 0 0 0 0 0 0 0 57417884 35255758 90130 0 13613 13613 0 0 1076468 850410 226058 0 21633046 17090106 4542940 288325 227777 60548 1606234 1268925 337309 1559142 1231722 327420 0 131373 131373 54450 54450 0 0 0 213815 0 213815 0 0 829419 546845 282574 37045 29636 7409 0 2119057 1674530 444527 65763 36170 29593 0 93477 76253 17224 50104 37578 12526 0 615227 486029 129198 220980 132588 88392 MEDICAL SUPPLIES 13421058 13244889 176169 0 CONSULTANTS&CONTRACTUAL SVCS 8573226 8401761 171465 0 PROGRAM RELATED EXP.(PHARMA) 4467829 4217829 250000 0 DUES & SUBSCRIPTIONS 104511 76293 28218 0 230510 181150 49360 57404672 49824104 7580568 0 X 3029433 3922681 0 0 1498826 1615973 2790597 3013014 0 0 0 0 0 0 524636 600802 288837 446240 10805679 7374080 3144405 3431599 0 0 0 0 0 64547 0 0 176188 174508 11452922 13269364 3777201 4909091 0 0 0 0 0 0 0 0 0 0 611511 547851 0 0 222000 282000 4610712 5738942 X 6842210 7530422 0 0 0 0 6842210 7530422 11452922 13269364 13212 675000 X X false true X true true true X 14612179 16711151 19015608 20471594 22071996 92882528 0 0 14612179 16711151 19015608 20471594 22071996 92882528 5982274 86900254 1221 309189 1598558 90130 1999098 0 103533 1392649 1496182 96377808 0.90166 0.96300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 902133 902133 1503605 609341 894264 3958609 2934870 1023739 847917 727675 120242 3593415 3102194 491221 3431599 0 DEFERRED LEASE LIABILITY 282000 282000 X 58092884 675000 675000 57417884 57417884 57404672 57404672 57404672 SCHEDULE D, PART X, LINE 2 AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF MIAMI BEACH COMMUNITY HEALTH CENTER, INC. FOR THE YEAR ENDED DECEMBER 31, 2016. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE ORGANIZATION'S 2016 AUDITED FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740). The Center is a nonprofit organization exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes is reflected in the accompanying financial statements. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Center in its tax returns. The Centers status as an exempt organization is defined as an income tax position under these requirements. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Center in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the Center has any material uncertain tax positions at December 31, 2016. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense. true Transportation Assistance 264 13613 SCHEDULE I, PART I; QUESTION 2 GRANTS ARE MONITORED BY THE ORGANIZATION'S FINANCE PERSONNEL THROUGH THE UTILIZATION OF COST CENTERS AND OTHER INFORMATION; INCLUDING WRITTEN DOCUMENTATION AND RECEIPTS. X true true X X X false false false false false false false true false MARK RABINOWITZ MD CEO & CMO (SEE SCHEDULE J) 445270 0 0 0 109990 0 11372 0 1158 0 567790 0 0 0 MARK DELVAUX CFO 162127 0 0 0 0 0 6732 0 8348 0 177207 0 0 0 RAIED SAWAGED DIRECTOR OF PHARMACY 158682 0 0 0 0 0 6368 0 4524 0 169574 0 0 0 SORANGELY MENJIVAR COO 146895 0 0 0 0 0 6160 0 8842 0 161897 0 0 0 ELY PELTA MD PHYSICIAN 280977 0 0 0 0 0 8678 0 14702 0 304357 0 0 0 PETER LAURENCE DO DENTIST 249298 0 0 0 0 0 9747 0 2110 0 261155 0 0 0 JORGE RANGEL MD PHYSICIAN 245379 0 0 0 0 0 9898 0 7752 0 263029 0 0 0 ALLEN SILANEE MD PHYSICIAN 243503 0 0 0 0 0 9510 0 11500 0 264513 0 0 0 VLADIMIR DERENONCOURT MD PHYSICIAN 209701 0 0 0 0 0 0 0 6553 0 216254 0 0 0 SCHEDULE J, PART I; QUESTION 4B Dr. Mark Rabinowitz, CEO/CMOs 2016 compensation includes reimbursement to offset a reduction made by Miami Beach Community Health Center ("MBCHC") to his individual 401(k) account. In 2016 it was determined that during the 2004 to 2015 timeframe, MBCHC made matching contributions into Dr. Rabinowitzs 401(k) account which exceeded federal 401(k) limitations. The over-matching occurred because of a clerical error. MBCHC self-reported the error to the IRS. The IRS accepted MBCHCs correction plan which included a $63,850 claw-back of the excess matching contributions out of Dr. Rabinowitzs individual 401(k) account. The IRS required no additional actions. The claw-back resulted in Dr. Rabinowitz being paid less than his agreed upon overall compensation package. To repay Dr. Rabinowitz his own monies, the MBCHC Board of Directors voted at their October 27, 2015 meeting to reimburse him the $63,850 claw-back plus a gross up. The gross-up was necessary to create a net payment of $63,850 after withholdings for income and payroll taxes. With that Board approval, MBCHC made a payment of $109,990 inclusive of the claw-back and gross-up. The repayment was included in Dr. Rabinowitzs 2016 W-2. Excluding the repayment, Dr. Rabinowitzs 2015 W-2 would have been $445,270. JORDANA RABINOWITZ DAUGHTER 11442 EMPLOYEE false SCHEDULE L, PART IV MARK RABINOWITZ IS AN OFFICER OF THE ORGANIZATION. THE ORGANIZATION EMPLOYED HIS RELATIVE DURING THE YEAR ENDED DECEMBER 31, 2016. TOTAL WAGES PAID WERE $11,442. THE COMPENSATION WAS AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. X 5 3792829 FMV false false false SCHEDULE M, PART I, LINE 20 PHARMACEUTICALS WERE DONATED BY FIVE ENTITIES. THESE DONATIONS INCLUDE A LARGE NUMBER OF PHARMACEUTICALS. CORE FORM 990, PART VI, SECTION B, QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY, ITS BOARD OF DIRECTORS, PRIOR TO FILING WITH THE INTERNAL SERVICE REVENUE ("IRS"). THE BOARD OF DIRECTORS HAS BEEN DELEGATED THE RESPONSIBILITY TO OVERSEE, REVIEW AND APPROVE THE FEDERAL FORM 990, INCLUDING THE PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL, INCLUDING, BUT NOT LIMITED TO, THE CHIEF FINANCIAL OFFICER ("INTERNAL WORKING GROUP"), TO OBTAIN INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION TO THE MEMBERS OF THE BOARD OF DIRECTORS AND FILING WITH THE IRS. CORE FORM 990, PART VI, SECTION B, QUESTION 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, KEY EMPLOYEES AND SENIOR MANAGEMENT PERSONNEL ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. CORE FORM 990, PART VI, SECTION B, QUESTION 15: THE ORGANIZATION'S BOARD OF DIRECTORS ("BOARD") REVIEWS AND APPROVES ALL COMPENSATION ARRANGEMENTS. THE BOARD HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES OF THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S SENIOR MANAGEMENT, INCLUDING THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE BOARD WORKS WITH A NATIONALLY RECOGNIZED COMPENSATION CONSULTANT, AND AS PART OF THE PROCESS IS PROVIDED WITH AND UTILIZES A COMPENSATION STUDY PREPARED BY THE COMPENSATION CONSULANT. THE BOARD'S REVIEW IS DONE ON AT LEAST AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION" OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE BOARD ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR PURPOSES OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING THE PRESIDENT/CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPLICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT; 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON "APPROPRIATE DATA AS TO COMPARABILITY" PRIOR TO MAKING ITS DETERMINATION; AND 3. THE AUTHORIZED BODY "ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE BOARD IS COMPRISED ENTIRELY OF MEMBERS EACH OF WHOM ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. compensation OF All other INDIVIDUALS is reviewed annually and any changes must be approved by the CHIEF executive OFFICER. All changes in compensation must fit within the salary PARAMETERS as independently set by THE nationally recognized compensation consultant. CORE 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 BY PROVIDING COPIES UPON REQUEST. CORE FORM 990, PART IV, QUESTION 12A AND PART XII, QUESTION 2C AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF MIAMI BEACH COMMUNITY HEALTH CENTER, INC. FOR THE YEAR ENDED DECEMBER 30, 2016. THE INDEPENDENT CPA FIRM ISSUED AN UNQUALIFIED OPINION WITH RESPECT TO THE AUDITED FINANCIAL STATEMENTS. THE MIAMI BEACH COMMUNITY HEALTH CENTER, INC. BOARD OF DIRECTORS HAS ASSUMED RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR.