2011-02-14T15:59:53-06:00 2010-06-30 DAVIES HOUSER & SECREST CPA PA PO BOX 129 COCOA FL 329230129 990 2009-07-01 591101553 CIRCLES OF CARE INC CIRC 3217225200 400 E SHERIDAN ROAD MELBOURNE FL 329013122 CHARLES KIERSTEAD 3217225200 2011-02-15 true EDWARD R CHRISTENSEN CPA 3216360426 2011-02-14 2009 2016-02-24 21:20:13Z 39134502 false X WWW.CIRCLESOFCARE.ORG X MENTAL HEALTH SERVICES 21 21 677 0 12780126 12824380 24031131 25679720 -68457 -36535 511627 666937 37254427 39134502 0 0 19243758 20887333 0 0 15578541 16072868 34822299 36960201 2432128 2174301 26386075 32783998 4403719 7940489 21982356 24843509 MENTAL HEALTH SERVICES false false ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - MEDICAL OUTPATIENT ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - DAY/NIGHT, CASEMGT ADAMH - SHELTERED EMPLOYMENT ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - RESIDENTIAL 2 & 3 ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - INPATIENT, DETOX ALCOHOL, DRUG ABUSE, & MENTAL HEALTH - CRISIS SUPPORT 34961003 ADAMH-OVERLAY, INTERVENTION / EMPLOYEE ASSISTANCE, SUBSTANCE ABUSE, INPATIENT AND OUTPATIENT TREATMENT 34961003 true false false false false false false false false true true false false false false false false false false false true false false true false false false false false false true false true false false false false false false false false true 96 0 true 677 true false false false false false false false false false false false false false false 21 21 false false false false false false false true true false false true true true true true true true true false FL X X DAVID FELDMAN 3217225200 400 E SHERIDAN ROAD MELBOURNE FL 329013122 CHARLES J ROBERTS X 0 0 0 ELLA GREENWADE 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 48.00 X 221348 0 53284 JAMES B WHITAKER 48.00 X 216475 0 58620 BARRY HENSEL 48.00 X 186104 0 48216 REHAN FAROOQUI 40.00 X 225852 0 30727 SUBRAMANIYAM VASUDEVAN 40.00 X 210424 0 40630 LIBRADA PORCIUNCULA 40.00 X 199264 0 31042 LUIS VINUELA 40.00 X 182168 0 27252 JAMES MILLER 40.00 X 178883 0 37706 JOSE ALVAREZ 40.00 X 177250 0 38246 CHRISTINE GRISSOM 40.00 X 174289 0 31460 THANESSERI BASKARAN 40.00 X 171758 0 21470 ETHEL ANDREWS 40.00 X 169348 0 20583 VASUMATHY VASUDEVAN 40.00 X 166294 0 30301 SANDRA GONZALEZ 40.00 X 161490 0 29501 MILAN MUKERJI 40.00 X 157111 0 20841 YADIRA PADIN ROJAS 40.00 X 152483 0 25506 MARIA UY 24.00 X 126308 0 13262 LINDA BRANNON 40.00 X 122173 0 30403 DAVID THOMPSON 40.00 X 108769 0 21960 WILLIAM VINTROUX 40.00 X 106594 0 25869 REBECCA MILLER 40.00 X 105753 0 22633 3520138 659512 24 false true false 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 SUITE 1000 JACSONVILLE FL 322024941 INSURANCE 289655 ASD HEALTHCARE PO BOX 848104 DALLAS TX 752848104 PHARMACEUTICALS 282323 16 11024423 1799957 1799957 12824380 PATIENT SERVICE REVENUE 14247545 14247545 PHARMACY INCOME 8704348 8704348 MEDICAID 2478626 2478626 OTHER INCOME 249201 249201 25679720 -36535 -36535 666937 666937 666937 666937 39134502 26346657 -36535 16049318 14788230 1261088 1498826 1395352 103474 2234331 2138400 95931 1104858 1025747 79111 164906 152683 12223 112624 75482 37142 96274 82055 14219 24587 24587 483664 417257 66407 PHARMACY 9977404 9977404 FOOD 800725 787890 12835 BAD DEBT AND CONTRACT ADJ 747000 747000 OTHER PROFESSIONAL SVS 507325 504325 3000 INSURANCE 504413 469608 34805 2653946 2374983 278963 36960201 34961003 1999198 0 4899927 6368352 4317374 5717448 922554 770830 1378354 1405796 1412475 1386406 243347 446625 16562013 8357191 5427681 8204822 1731959 2442719 6052404 6041000 26386075 32783998 3584730 4296205 818989 3644284 4403719 7940489 X 21876023 24751176 106333 92333 21982356 24843509 26386075 32783998 X false true true true true X 10355874 10943063 11147287 12780127 12824380 58050731 10355874 10943063 11147287 12780127 12824380 58050731 58050731 278488 451276 574321 -68457 -36535 1199093 443445 514672 483126 511627 666937 2619807 61869631 117581382 0.93830 0.93650 X false false false false false false false false false false 1072500 1072500 15489513 8357191 7132322 8204822 RENOVATIONS AND REPLACEMENTS 6000000 FUTURE GIFTS 41000 INVESTMENTS DEBT RESERVE UNAMORTIZED LOAN CLOSING COSTS 6041000 BONDS PAYABLE 3296632 OBLIGATIONS UNDER CASH FLOW HEDGES 185000 CURRENT PORTION OF LT DEBT 162652 NOTES PAYABLE - SUNTRUST 3644284 39134502 36960201 2174301 871852 -185000 686852 2861153 40020354 871852 14000 885852 39134502 39134502 37159201 185000 14000 199000 36960201 36960201 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 true true true X 1.50000 false true true false false 7764364 7764364 0.21010 2794377 2478626 315751 0.00850 15456727 4782742 10673985 0.28880 26015468 7261368 18754100 0.50740 4305977 4056356 249621 0.00680 4305977 4056356 249621 0.00680 30321445 11317724 19003721 0.51420 false 621249 60000 3418139 3202132 216007 X true true CIRCLES OF CARE INC

400 E SHERIDAN ROAD MELBOURNE FL 329013122

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 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. AMOUNTS REPORTED ON PSYCHIATRIC INPATIENT UNIT REVENUE AND EXPENSES BASED ON COST ACCOUNTING SYSTEM. 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. 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. 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. 2 LIFE MANAGEMEN FACILITIES 1 CHILD CRISIS STABLIZATION 1 DETOX UNIT 4 OUTPATIENT CLINICS 1 CHILD DAY TREATMENT CTR 1 PHARMACY 1 CASE MANAGEMENT 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. X X X X X false false false false false false false false false 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 RICHARD WATERS IN LAW OFFICER 65717 WAGES false DERIK FELDMAN SON - OFFICER 61642 WAGES false X 1 1799957 REPLACEMENT COSTS false false false 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.