CIRCLES OF CARE INC: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: CIRCLES OF CARE INC (EIN 59-1101553)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-02-14
IRS object ID: 201100459349301805
Schema version: 2009v1.7
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule H
Schedule J
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-02-14T15:59:53-06:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DAVIES HOUSER & SECREST CPA PA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 129	AddressLine1
City	COCOA	City
State	FL	State
ZIP Code	329230129	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	591101553	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CIRCLES OF CARE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CIRC	NameControl
Phone	3217225200	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	400 E SHERIDAN ROAD	AddressLine1
City	MELBOURNE	City
State	FL	State
ZIP Code	329013122	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CHARLES KIERSTEAD	Name
Title	CONTROLLER	Title
Phone	3217225200	Phone
Date Signed	2011-02-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	EDWARD R CHRISTENSEN CPA	Name
Phone	3216360426	Phone
Date Prepared	2011-02-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	39134502	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.CIRCLESOFCARE.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Activity Or Mission Description	MENTAL HEALTH SERVICES	ActivityOrMissionDescription
Nbr Voting Members Governing Body	21	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	21	NbrIndependentVotingMembers
Total Nbr Employees	677	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	12780126	ContributionsGrantsPriorYear
Contributions Grants Current Year	12824380	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	24031131	ProgramServiceRevenuePriorYear
Program Service Revenue CY	25679720	ProgramServiceRevenueCY
Investment Income Prior Year	-68457	InvestmentIncomePriorYear
Investment Income Current Year	-36535	InvestmentIncomeCurrentYear
Other Revenue Prior Year	511627	OtherRevenuePriorYear
Other Revenue Current Year	666937	OtherRevenueCurrentYear
Total Revenue Prior Year	37254427	TotalRevenuePriorYear
Total Revenue Current Year	39134502	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	19243758	SalariesEtcPriorYear
Salaries Etc Current Year	20887333	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	15578541	OtherExpensePriorYear
Other Expenses Current Year	16072868	OtherExpensesCurrentYear
Total Expenses Prior Year	34822299	TotalExpensesPriorYear
Total Expenses Current Year	36960201	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	2432128	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	2174301	RevenuesLessExpensesCY
Total Assets BOY	26386075	TotalAssetsBOY
Total Assets EOY	32783998	TotalAssetsEOY
Total Liabilities BOY	4403719	TotalLiabilitiesBOY
Total Liabilities EOY	7940489	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	21982356	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	24843509	NetAssetsOrFundBalancesEOY
Mission Description	MENTAL HEALTH SERVICES	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - MEDICAL OUTPATIENT ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - DAY/NIGHT, CASEMGT ADAMH - SHELTERED EMPLOYMENT	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - RESIDENTIAL 2 & 3 ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - INPATIENT, DETOX ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - CRISIS SUPPORT	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	34961003	Expense
Description	ADAMH-OVERLAY, INTERVENTION / EMPLOYEE ASSISTANCE, SUBSTANCE ABUSE, INPATIENT AND OUTPATIENT TREATMENT	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	34961003	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	96	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	677	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Nbr Voting Governing Body Members	21	NbrVotingGoverningBodyMembers
Number Independent Voting Members	21	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	FL	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DAVID FELDMAN	NamePerson
Telephone Number	3217225200	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	400 E SHERIDAN ROAD	AddressLine1
City	MELBOURNE	City
State	FL	State
ZIP Code	329013122	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (42 entries)

TitleTitle	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
CHARLES J ROBERTS
CHAIRMAN	X	0	0	0
ELLA GREENWADE
VICE CHAIR	X	0	0	0
JERRY W ALLENDER
	X	0	0	0
CHRIS CAMPANARO
	X	0	0	0
NORETTA D'ALBORA
	X	0	0	0
HUGH M EVANS JR
	X	0	0	0
DR BRENDA FETTROW
	X	0	0	0
DEWEY L HARRIS
	X	0	0	0
HEIDAR HESHMATI MD PHD
	X	0	0	0
NANCY HIGGS
	X	0	0	0
NEIL MICHAEL JACKSON
	X	0	0	0
ALICE M JONES PHD
	X	0	0	0
DARCIA JONES-FRANCEY
	X	0	0	0
GEORGE KAMBOURELIS
	X	0	0	0
MARY BETH KENKEL PHD
	X	0	0	0
JOAN E MADDEN
	X	0	0	0
JACK MASSON
	X	0	0	0
DR JOE LEE SMITH
	X	0	0	0
JOSEPH O SOFIA
	X	0	0	0
JOHN K STARK
	X	0	0	0
JOHN J WEAVER
	X	0	0	0
DAVID FELDMAN
EXEC VP/TRES		221348	0	53284	48.00	X
JAMES B WHITAKER
PRESIDENT		216475	0	58620	48.00	X
BARRY HENSEL
VP CLIN. DIR		186104	0	48216	48.00	X
REHAN FAROOQUI
MD		225852	0	30727	40.00		X
SUBRAMANIYAM VASUDEVAN
MD		210424	0	40630	40.00		X
LIBRADA PORCIUNCULA
MD		199264	0	31042	40.00		X
LUIS VINUELA
MD		182168	0	27252	40.00		X
JAMES MILLER
MD		178883	0	37706	40.00		X
JOSE ALVAREZ
MD		177250	0	38246	40.00		X
CHRISTINE GRISSOM
MD		174289	0	31460	40.00		X
THANESSERI BASKARAN
MD		171758	0	21470	40.00		X
ETHEL ANDREWS
MD		169348	0	20583	40.00		X
VASUMATHY VASUDEVAN
MD		166294	0	30301	40.00		X
SANDRA GONZALEZ
MD		161490	0	29501	40.00		X
MILAN MUKERJI
MD		157111	0	20841	40.00		X
YADIRA PADIN ROJAS
MD		152483	0	25506	40.00		X
MARIA UY
MD		126308	0	13262	24.00			X
LINDA BRANNON
VP HUMAN RES		122173	0	30403	40.00			X
DAVID THOMPSON
DIRECTOR OF		108769	0	21960	40.00			X
WILLIAM VINTROUX
DIR BUS & CO		106594	0	25869	40.00			X
REBECCA MILLER
ARNP		105753	0	22633	40.00			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	3520138	TotalReportableCompFromOrg
Total Other Compensation	659512	TotalOtherCompensation
Number Individuals GT100 K	24	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line2AddressOfContractor/AddressUS/AddressLine2
AMERISOURCE CORP
PO BOX 905815	CHARLOTTE	NC	282905815	DRUGS-PHARMACEU	7049473
HEALTH FIRST HMO INC
PO BOX 91-5256	ORLANDO	FL	328915256	HEALTH INS-EMPL	2286691
ME CONSTRUCTION INC
7607 CORAL DRIVE	WEST MELBOURNE	FL	32904	ACHITECTURE	565358
HARDEN & ASSOCIATES
501 RIVERSIDE AVE	JACSONVILLE	FL	322024941	INSURANCE	289655	SUITE 1000
ASD HEALTHCARE
PO BOX 848104	DALLAS	TX	752848104	PHARMACEUTICALS	282323

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	16	NumberOfContractorsGT100K
Government Grants	11024423	GovernmentGrants
All Other Contributions	1799957	AllOtherContributions
Noncash Contributions	1799957	NoncashContributions
Total Contributions	12824380	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PATIENT SERVICE REVENUE	14247545	14247545
PHARMACY INCOME	8704348	8704348
MEDICAID	2478626	2478626
OTHER INCOME	249201	249201

Field	Value	IRS element (for citing)
Total Program Service Revenue	25679720	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	-36535	TotalRevenueColumn
Exclusion	-$36,535	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	666937	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	666937	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	666937	TotalRevenueColumn
Related Or Exempt Function Income	666937	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	39134502	TotalRevenueColumn
Related Or Exempt Function Income	26346657	RelatedOrExemptFunctionIncome
Exclusion	-$36,535	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	16049318	Total
Program Services	14788230	ProgramServices
Management And General	1261088	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1498826	Total
Program Services	1395352	ProgramServices
Management And General	103474	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2234331	Total
Program Services	2138400	ProgramServices
Management And General	95931	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1104858	Total
Program Services	1025747	ProgramServices
Management And General	79111	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	164906	Total
Program Services	152683	ProgramServices
Management And General	12223	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	112624	Total
Program Services	75482	ProgramServices
Management And General	37142	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	96274	Total
Program Services	82055	ProgramServices
Management And General	14219	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	24587	Total
Program Services	24587	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	483664	Total
Program Services	417257	ProgramServices
Management And General	66407	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PHARMACY	9977404	9977404
FOOD	800725	787890	12835
BAD DEBT AND CONTRACT ADJ	747000	747000
OTHER PROFESSIONAL SVS	507325	504325	3000
INSURANCE	504413	469608	34805

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2653946	Total
Program Services	2374983	ProgramServices
Management And General	278963	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	36960201	Total
Program Services	34961003	ProgramServices
Management And General	1999198	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	4899927	BOY
EOY	6368352	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4317374	BOY
EOY	5717448	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	922554	BOY
EOY	770830	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1378354	BOY
EOY	1405796	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1412475	BOY
EOY	1386406	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	243347	BOY
EOY	446625	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	16562013	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	8357191	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5427681	BOY
EOY	8204822	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1731959	BOY
EOY	2442719	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	6052404	BOY
EOY	6041000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	26386075	BOY
EOY	32783998	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3584730	BOY
EOY	4296205	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	818989	BOY
EOY	3644284	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4403719	BOY
EOY	7940489	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	21876023	BOY
EOY	24751176	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	106333	BOY
EOY	92333	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21982356	BOY
EOY	24843509	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26386075	BOY
EOY	32783998	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10355874	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10943063	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11147287	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12780127	CurrentTaxYearMinus1Year
Current Tax Year	12824380	CurrentTaxYear
Total	58050731	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	10355874	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	10943063	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	11147287	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	12780127	CurrentTaxYearMinus1Year
Current Tax Year	12824380	CurrentTaxYear
Total	58050731	Total

Field	Value	IRS element (for citing)
Public Support Total170	58050731	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	278488	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	451276	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	574321	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	-68457	CurrentTaxYearMinus1Year
Current Tax Year	-36535	CurrentTaxYear
Total	1199093	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	443445	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	514672	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	483126	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	511627	CurrentTaxYearMinus1Year
Current Tax Year	666937	CurrentTaxYear
Total	2619807	Total

Field	Value	IRS element (for citing)
Total Support	61869631	TotalSupport
Gross Receipts From Admissions Etc	117581382	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.93830	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.93650	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1072500	OtherCostOrOtherBasis
Book Value	1072500	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15489513	OtherCostOrOtherBasis
Depreciation	8357191	Depreciation
Book Value	7132322	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	8204822	TotalOfBookValueLandBuildings

Other Assets OtherAssets (4 entries)

DescriptionDescription	Book ValueBookValue
RENOVATIONS AND REPLACEMENTS	6000000
FUTURE GIFTS	41000
INVESTMENTS DEBT RESERVE
UNAMORTIZED LOAN CLOSING COSTS

Field	Value	IRS element (for citing)
Total Book Value Other Assets	6041000	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
BONDS PAYABLE	$3,296,632
OBLIGATIONS UNDER CASH FLOW HEDGES	$185,000
CURRENT PORTION OF LT DEBT	$162,652
NOTES PAYABLE - SUNTRUST

Field	Value	IRS element (for citing)
Total Of Amounts	3644284	TotalOfAmounts
Total Revenue	39134502	TotalRevenue
Total Expenses	36960201	TotalExpenses
Excess Or Deficit For Year	2174301	ExcessOrDeficitForYear
Net Unrealized GL On Investments	871852	NetUnrealizedGLOnInvestments
Other	-$185,000	OtherAmount
Total Adjustments	686852	TotalAdjustments
Excess Or Deficit Per FS	2861153	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	40020354	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	871852	NetUnrealizedGainsInvestments
Other Revenues	14000	OtherRevenues
Revenue Not Rptd F990	885852	RevenueNotRptdF990
Revenue Subtotal	39134502	RevenueSubtotal
Total Revenue Per Form990	39134502	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	37159201	TotExpensesEtcAuditedFinclStmt
Losses Reported	185000	LossesReported
Other Expenses Included	14000	OtherExpensesIncluded
Expenses Not Rptd F990	199000	ExpensesNotRptdF990
Expenses Subtotal	36960201	ExpensesSubtotal
Total Expenses Per Form990	36960201	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	LOSSES REPORTED ON RETURN 185,000 ASSETS RELEASED FROM RESTRICTION 14,000 CHANGE IN TEMPORARILY RESTRICTED NET ASSETS -14,000
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	ASSETS RELEASED FROM RESTRICTION 14,000
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 14,000

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	true	CharityCarePolicy
Written Policy	true	WrittenPolicy
FPG Reference Free Care	true	FPGReferenceFreeCare

Other Percentage OtherPercentage

Field	Value	IRS element (for citing)
Other	X	Other
Free Other Percentage	1.50000	FreeOtherPercentage

Field	Value	IRS element (for citing)
FPG Reference Discounted Care	false	FPGReferenceDiscountedCare
Free Disc Care Medically Indigent	true	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	true	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	false	ExpensesExceededBudget
Annual Community Benefit Report	false	AnnualCommunityBenefitReport

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	7764364	TotalCommunityBenefitExpense
Net Community Benefit Expense	7764364	NetCommunityBenefitExpense
Percent Of Total Expense	0.21010	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2794377	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2478626	DirectOffsettingRevenue
Net Community Benefit Expense	315751	NetCommunityBenefitExpense
Percent Of Total Expense	0.00850	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Total Community Benefit Expense	15456727	TotalCommunityBenefitExpense
Direct Offsetting Revenue	4782742	DirectOffsettingRevenue
Net Community Benefit Expense	10673985	NetCommunityBenefitExpense
Percent Of Total Expense	0.28880	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	26015468	TotalCommunityBenefitExpense
Direct Offsetting Revenue	7261368	DirectOffsettingRevenue
Net Community Benefit Expense	18754100	NetCommunityBenefitExpense
Percent Of Total Expense	0.50740	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	4305977	TotalCommunityBenefitExpense
Direct Offsetting Revenue	4056356	DirectOffsettingRevenue
Net Community Benefit Expense	249621	NetCommunityBenefitExpense
Percent Of Total Expense	0.00680	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	4305977	TotalCommunityBenefitExpense
Direct Offsetting Revenue	4056356	DirectOffsettingRevenue
Net Community Benefit Expense	249621	NetCommunityBenefitExpense
Percent Of Total Expense	0.00680	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	30321445	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11317724	DirectOffsettingRevenue
Net Community Benefit Expense	19003721	NetCommunityBenefitExpense
Percent Of Total Expense	0.51420	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	false	BadDebtExpenseReported
Bad Debt Expense	$621,249	BadDebtExpenseAmount
Amount Attributable To	60000	AmountAttributableTo
Amount Reimbursed By Medicare	3418139	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	3202132	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	216007	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Cost Accounting System	X	CostAccountingSystem

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	true	ProvisionForCharityCare

Form990 Schedule H Part V Form990ScheduleHPartV

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CIRCLES OF CARE INC	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	400 E SHERIDAN ROAD	AddressLine1
City	MELBOURNE	City
State	FL	State
ZIP Code	329013122	ZIPCode

Form990 Schedule H Part VI Form990ScheduleHPartVI

Field	Value	IRS element (for citing)
Income Based Criteria	FOR UNINSURED CLIENTS WHOSE ANNUAL HOUSEHOLD INCOME IS: ABOVE FEDERAL POVERTY GUIDELINES TO 38,999 75% DISCOUNT 39,000 TO 72,999 60% DISCOUNT 73,000 AND ABOVE 40% DISCOUNT	IncomeBasedCriteria
Costing Method Used	COSTING INFORMATION CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDER'S 2010 MEDICARE COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDER'S COST ACCOUNTING SYSTEM.	CostingMethodUsed
Subsidized Health Services Expln	AMOUNTS REPORTED ON PSYCHIATRIC INPATIENT UNIT REVENUE AND EXPENSES BASED ON COST ACCOUNTING SYSTEM.	SubsidizedHealthServicesExpln
Bad Debt Footnote	COSTING INFORMATION IS CALCULATED USING THE WEIGHTED AVERAGE OF THE INPATIENT COST TO CHARGE RATIO USED FOR THE PROVIDER'S 2010 MEDICAID COST REPORT AND THE OUTPATIENT COST TO CHARGE RATIO DEVELOPED USING THE PROVIDER'S COST ACCOUNTING SYSTEM. THE AMOUNT OF BAD DEBT EXPENSE (AT COST) ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY IS BASED ON AN ANALYSIS OF PATIENTS WHOSE COVERAGE UNDER THIRD PARTY PAYORS OR OTHER AGENCIES WAS REJECTED DUE TO INCOMPLETE OR ERRONEOUS INFORMATION BEING PROVIDED UPON ADMISSION. GROSS PATIENT SERVICE REVENUE IS ADJUSTED FOR CONTRACTUAL AND POLICY ADJUSTMENTS TO DETERMINE NET PATIENT SERVICE REVENUE. ACCORDINGLY, ALL AMOUNTS WRITTEN OFF AS BAD DEBT EXCLUDE THESE CONTRACTUAL AND POLICY ADJUSTMENTS.	BadDebtFootnote
Shortfall As Community Benefit	REVENUE RECEIVED UNDER THE MEDICARE REIMBURSEMENT AGREEMENT IS SUBJECT TO AUDIT AND RETROACTIVE ADJUSTMENT BY THE MEDICARE INTERMEDIARY AGENCY. THE RETROACTIVE MEDICARE ADJUSTMENTS ARE REPORTED IN NET PATIENT SERVICE REVENUE IN THE YEAR IN WHICH THE FUNDS ARE PAID OUT OR RECEIVED. ALL MEDICARE REPORTS, FOR THE YEARS ENDED JUNE 30, 2009 AND PRIOR, HAVE BEEN AUDITED OR SUBJECTED TO A DESK REVIEW AND FINAL SETTLEMENTS HAVE BEEN DETERMINED. MANAGEMENT RECORDS ADDITIONAL RECEIVABLES AND PAYABLES RELATING TO MEDICARE BASED ON THE MEDICARE COST REIMBURSEMENT REPORTS. DURING THE YEAR ENDED JUNE 30, 2010, "COC" RECEIVED FINAL SETTLEMENT ADJUSTMENTS FOR FISCAL YEARS 2005, 2007, AND 2008 IN THE AMOUNTS OF 50,251, 61,895, AND 60,549, RESPECTIVELY. ALSO, THE FISCAL YEAR 2009 AUDIT, SUBSEQUENT DESK REVIEW AND SETTLEMENT DETERMINED A LIABILITY DUE TO MEDICARE IN THE AMOUNT OF 9,770, WHICH IS TO BE PAID IN FISCAL YEAR 2011. THE TOTAL INPATIENT REVENUE RECEIVED FROM MEDICARE AND ALLOWABLE COSTS OF CARE RELATING TO THOSE PAYMENTS ARE TAKEN DIRECTLY FROM THE 2010 MEDICARE COST REPORT SETTLEMENT SUMMARY. NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS. THE TOTAL OUTPATIENT REVENUE RECEIVED FROM MEDICARE ARE TAKEN DIRECTLY FROM THE 2010 MEDICARE COST REPORT. COSTS ASSOCIATED WITH THSE REVENUES ARE BASED ON THE COST TO CHARGE RATIO DEVELOPED FOR OUTPATIENT SERVICES USING THE PROVIDER'S COST ACCOUNTING SYSTEM. NO BAD DEBTS WERE TAKEN INTO CONSIDERATION WHEN CALCULATING THESE AMOUNTS.	ShortfallAsCommunityBenefit
Debt Collection Policy	INSURED CLIENTS ARE RESPONSIBLE FOR CO-PAYS REGARDLESS OF THEIR INCOME BY LAW. THE INPATIENT COLLECTION POLICY MANDATES THAT THE PROVIDER MAKE THREE ATTEMPTS (LETTERS, TELEPHONE) TO COLLECT PRIOR TO WRITING A RECEIVABLE OFF AS A BAD DEBT. IF THE PATIENT MEETS THE CRITERIA FOR CHARITY CARE AS INDIGENT UNDER THE FEDERAL POVERTY GUIDELINES, NO ATTEMPT TO COLLECT IS MADE. IF THE PROVIDER IS UNABLE TO CONTACT THE CLIENT VIA MAIL OR PHONE, THE RELATED RECEIVABLE IS WRITTEN OFF AS BAD DEBT.	DebtCollectionPolicy
Number Of Facility Type Expln	2 LIFE MANAGEMEN FACILITIES 1 CHILD CRISIS STABLIZATION 1 DETOX UNIT 4 OUTPATIENT CLINICS 1 CHILD DAY TREATMENT CTR 1 PHARMACY 1 CASE MANAGEMENT	NumberOfFacilityTypeExpln
General Explanation	CHARITY CARE CIRCLES OF CARE IDENTIFIES CHARITY CARE PATIENTS USING THE SAME CRITERIA USED BY THE STATE OF FLORIDA AGENCY FOR HEALTH CARE ADMINISTRATION. IT IS THEIR POLICY THAT A PATIENT, WHOSE INCOME DOES NOT EXCEED 150 PERCENT OF THE CURRENT FEDERAL POVERTY GUIDELINES, WILL BE CLASSIFIED AS A CHARITY CARE PATIENT. ADDITIONALLY, IF THE PATIENT'S TOTAL CHARGES EXCEED 25 PERCENT OF THE PATIENT'S ANNUAL INCOME, THE PATIENT WILL BE CLASSIFIED AS A CHARITY CARE PATIENT, UNLESS THE PATIENT'S INCOME EXCEEDS FOUR TIMES THE FEDERAL POVERTY LEVEL FOR A FAMILY OF FOUR. BECAUSE CIRCLES OF CARE DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, SUCH AMOUNTS ARE NOT REPORTED AS GROSS PATIENT SERVICE REVENUE.	GeneralExplanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	X	CompensationCommittee
Form990 Of Other Organizations	X	Form990OfOtherOrganizations
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (17 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
DAVID FELDMAN
182376	38972	15000	38284	274632
JAMES B WHITAKER
201875	14600	15000	43620	275095
BARRY HENSEL
154996	31108	9000	39216	234320
REHAN FAROOQUI
225852			30727	256579
SUBRAMANIYAM VASUDEVAN
188424	22000		40630	251054
LIBRADA PORCIUNCULA
177264	22000		31042	230306
LUIS VINUELA
182168			27252	209420
JAMES MILLER
175383	3500		37706	216589
JOSE ALVAREZ
168086	9164		38246	215496
CHRISTINE GRISSOM
152289	22000		31460	205749
THANESSERI BASKARAN
149758	22000		21470	193228
ETHEL ANDREWS
169348			20583	189931
VASUMATHY VASUDEVAN
140143	26151		30301	196595
SANDRA GONZALEZ
139490	22000		29501	190991
MILAN MUKERJI
151611	5500		20841	177952
YADIRA PADIN ROJAS
148183	4300		25506	177989
LINDA BRANNON
94117	28056	6500	23903	152576

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
RICHARD WATERS
IN LAW OFFICER	65717	WAGES	false
DERIK FELDMAN
SON - OFFICER	61642	WAGES	false

Schedule M IRS990ScheduleM

Drugs And Medical Supplies DrugsAndMedicalSupplies

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	1799957	NoncashContribsRptdF990
Method Of Determining Revenues	REPLACEMENT COSTS	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	THE PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO THE CHAIRMAN OF THE AUDIT AND FINANCE COMMITTEE BEFORE IT IS FILED. THE CHAIRMAN THEN DISTRIBUTES THE COPY OF THE FINAL VERSION TO THE BOARD MEMBERS FOR REVIEW. AFTER REVIEWING THE RETURN, THE AUDIT AND FINANCE COMMITTEE APPROVES THE RELEASE OF THE FORM 990 PENDING ANY APPLICABLE CHANGES. THE RETURN IS THEN MODIFIED AS NECESSARY AND FILED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES EACH DIRECTOR, OFFICER AND MANAGEMENT STAFF TO SIGN A STATEMENT ANNUALLY THAT AFFIRMS THAT EACH PERSON (A) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY AND (D) UNDERSTANDS THAT CIRCLES OF CARE IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY HAS THREE ESSENTIAL ELEMENTS. (1) FULL DISCLOSURE BOARD MEMBERS AND STAFF MEMBERS IN DECISION- MAKING ROLES SHOULD MAKE KNOWN THEIR CONNECTIONS WITH GROUPS DOING BUSINESS WITH THE ORGANIZATION. THIS INFORMATION SHOULD BE PROVIDED ANNUALLY. (2) BOARD MEMBER ABSTENTION FROM DISCUSSION AND VOTING BOARD MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHOULD NOT PARTICIPATE IN DISCUSSIONS OR VOTE ON MATTERS AFFECTING TRANSACTIONS BETWEEN THE ORGANIZATION AND OTHER GROUPS. (3) STAFF MEMBER ABSTENTION FROM DECISION-MAKING STAFF MEMBERS WHO HAVE AN ACTUAL OR POTENTIAL CONFLICT SHOULD NOT BE SUBSTANTIALLY INVOLVED IN DECISION-MAKING AFFECTING SUCH TRANSACTIONS. IF THERE IS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER IS INVOLVED IN OR IS AWARE OF ANY TRANSACTION OR SITUATION THAT RESULTS IN A CONFLICT, OR THE APPEARANCE OF A CONFLICT, DIRECTLY OR INDIRECTLY THROUGH BUSINESS, INVESTMENT OR FAMILY, THEN SUCH PERSON SHALL PROMPTLY DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER CONFLICT. A FULL DISCLOSURE OF ALL THE FACTS PERTAINING TO ANY TRANSACTION THAT IS SUBJECT TO ANY DOUBT CONCERNING THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST SHALL BE MADE BEFORE CONSUMMATION OF THE TRANSACTION. IF THERE IS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THE INDIVIDUAL SHALL BE INFORMED OF THE BASIS FOR SUCH BELIEF AND SHALL BE AFFORDED AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF AFTER HEARING THE RESPONSE OF THE DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, IT IS DEEMED THE DIRECTOR, OFFICER OR MANAGEMENT STAFF MEMBER HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, APPROPRIATE DISCIPLINARY ACTION SHALL BE TAKEN.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE OF THE BOARD UTILIZED STATE-WIDE (FLORIDA COUNCIL OF COMMUNITY MENTAL HEALTH) AND NATIONAL (MENTAL HEALTH CORPORATION OF AMERICA) COMPENSATION SURVEYS OF CEOS IN THE MENTAL HEALTH INDUSTRY. USING THE RESULTS OF THE SURVEYS, THE EXECUTIVE COMMITTEE DRAFTED A PROPOSED COMPENSATION PACKAGE FOR THE CEO AND FORWARDED IT TO THE AUDIT AND FINANCE COMMITTEE FOR REVIEW PRIOR TO ITS INCORPORATIION INTO THE BUDGET. PARAMETERS UTILIZED IN SETTING THE COMPENSATION PACKAGE FOR THE CEO INCLUDED SERVICE DELIVERY TO THE COMMUNITY AND COMPLIANCE WITH INDUSTRY STANDARDS/REGULATIONS. COMPENSATION IS NOT BASED ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	USING AVAILABLE STATEWIDE (FLORIDA COUNCIL OF COMMUNITY MENTAL HEALTH) AND NATIONAL (MENTAL HEALTH CORPORATION OF AMERICA) INDUSTRY DATA, THE CEO FORMULATES COMPENSATION PACKAGES FOR ALL OTHER OFFICERS AND KEY EMPLOYEES. FACTORS CONSIDERED IN FORMULATING COMPENSATION INCLUDE EDUCATION, EXPERIENCE AND COST OF LIVING DIFFERENCES WHERE APPLICABLE. COMPENSATION IS NOT BASED ON THE REVENUE OR NET EARNINGS OF THE ORGANIZATION. ONCE THE COMPENSATION PACKAGES FOR OFFICERS AND KEY EMPLOYEES ARE ASSEMBLED, THE CEO FORWARDS HIS PROPOSALS TO THE AUDIT AND FINANCE COMMITTEE FOR INCORPORATION INTO THE BUDGET. ONCE THE AUDIT AND FINANCE COMMITTEE RECEIVES THE PROPOSED COMPENSATION PACKAGES FOR THE CEO AND OTHER OFFICERS AND KEY EMPLOYEES, THEY ARE REVIEWED AND INCORPORATED INTO THE BUDGET PROCESS. ONCE THE BUDGET IS COMPLETED, IT IS FORWARDED TO THE FULL BOARD FOR APPROVAL.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION PROVIDES MEMBERS OF THE PUBLIC COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS FREE OF CHARGE UPON RECEIPT OF A WRITTEN REQUEST FOR SUCH INFORMATION. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE.