2011-10-20T10:00:24-05:00 2010-12-31 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2010-01-01 300433147 THE FOUNDATION FOR THE CENTER FOR HOSPICE AND PALLIATIVE CARE INC FOUN 5742433100 111 Sunnybrook Court South Bend IN 46637 KARL HOLDERMAN 2011-10-19 true 3128997000 2010 2016-03-07 17:11:31Z HOSPICE FOUNDATION MARK M MURRAY 111 Sunnybrook Court South Bend IN 46637 21237782 false X WWW.CENTERFORHOSPICE.ORG/FOUNDATION X 2007 IN THE MISSION OF THE HOSPICE FOUNDATION (FOUNDATION) IS TO RAISE RESOURCES FOR THE CENTER FOR HOSPICE CARE (CHC), A RELATED TAX-EXEMPT ORGANIZATION, THAT IMPROVES THE QUALITY OF LIVING BY PROVIDING HOSPICE, HOME HEALTH, GRIEF COUNSELING, AND EDUCATION THROUGHOUT NORTHERN INDIANA. 5 5 5 50 0 0 1086130 833536 0 173213 375340 -466 24866 1258877 1233742 5579 22381 0 558370 524085 0 288274 581359 591165 1145308 1137631 113569 96111 13843447 14703203 2949 1788 13840498 14701415 THE MISSION OF HOSPICE FOUNDATION (FOUNDATION) IS TO RAISE RESOURCES FOR THE CENTER FOR HOSPICE CARE (CHC), A RELATED TAX-EXEMPT ORGANIZATION, THAT IMPROVES THE QUALITY OF LIVING BY PROVIDING HOSPICE, HOME HEALTH, GRIEF COUNSELING, AND EDUCATION THROUGHOUT NORTHERN INDIANA. false 341760 22381 0 THE PURPOSE OF THE HOSPICE FOUNDATION (FOUNDATION) IS TO RAISE PHILANTHROPIC DOLLARS FOR THE BENEFIT OF THE CENTER FOR HOSPICE CARE (CHC), A RELATED TAX-EXEMPT ORGANIZATION, FOR THE PURPOSE OF SUPPORTING AND PROMOTING CHC'S MISSION, VISION, AND STANDARDS OF CARE; TO PROMOTE AND SUPPORT COMPASSIONATE QUALITY CARE FOR PEOPLE WITH INCURABLE LIFE LIMITING ILLNESSES AND THEIR FAMILIES AMONG THE GENERAL PUBLIC AS WELL AS HEALTHCARE PROFESSIONALS; TO PROMOTE AND SUPPORT CHC AS A RESOURCE ALONG WITH OTHER NONPROFIT ENTITIES INVOLVED IN, COMMITTED TO, AND/OR PROVIDING SERVICES WHICH ARE ALIGNED WITH THE CHC'S MISSION, VISION, AND STANDARDS OF CARE; AND TO PROMOTE AND SUPPORT EDUCATIONAL PROGRAMS AND/OR PROGRAMS OF TECHNICAL ASSISTANCE RELATIVE TO END-OF-LIFE CARE AND THE NEEDS OF THESE PATIENTS AND THEIR FAMILIES. 341760 true true false false false false false false true false false false false false true false true false false true true false false true false false false true true false false false false false false false false false false false false false true false false false false true X 0 0 5 true false false false false false true true false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false IN X Karl Holderman 5742433100 111 Sunnybrook Court South Bend IN 46637 X MARK MURRAY 10 X 0 223056 38907 MICHAEL WARGO 40 X 135975 0 1495 KARL HOLDERMAN 10 X 0 108182 4105 DREW P WILSON 1 X X 0 0 0 TERRY RODINO 1 X 0 0 0 AMY KUHAR MAURO 1 X X 0 0 0 SUSIE MAHLER 1 X X 0 0 0 CATHERINE HILER 1 X X 0 0 0 135975 331238 44507 0 false true false 0 96201 737335 833536 0 0 0 0 0 355140 355140 0 0 0 0 0 20011730 19991530 20200 0 20200 20200 35625 96201 12510 23115 23115 0 0 BOOK INCOME 900099 1751 1751 0 0 0 0 1751 1233742 0 0 400206 0 8211 8211 14170 14170 0 137470 3437 134033 0 263237 110986 65469 86782 8310 2410 4072 1828 84445 24559 41226 18660 30623 8774 15192 6657 0 0 10700 3066 5308 2326 0 0 32294 32294 127115 36422 63060 27633 0 84818 24303 42077 18438 10917 3128 5416 2373 0 117406 33640 58244 25522 516 148 256 112 0 175 50 87 38 0 0 29589 8478 14679 6432 20015 5735 9929 4351 FUNDRAISING/MISCELLANEOUS 80894 195 487 80212 HOSPICE OUTREACH 44941 44941 PUBLIC RELATIONS 18655 5345 9255 4055 EDUCATION 6697 1919 3322 1456 DUES 3500 1003 1736 761 2933 840 1455 638 1137631 341760 507597 288274 0 16902 18397 419337 132026 562954 274688 26510 13268 26100 25578 0 0 0 11932282 13230548 518209 558786 0 341153 449912 13843447 14703203 2949 1788 0 2949 1788 X 13720456 14590127 120042 111288 13840498 14701415 13843447 14703203 X 96111 764806 X false true true X false X X X false false false THE CENTER FOR HOSPICE AND PALLIATIVE CARE INC 310952866 9 true true true 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 518209 0 60618 0 20041 0 558786 438354 6000 93434 0 19579 0 518209 587915 10000 -141262 0 18299 0 438354 1.000 0.000 0.000 true false 0 0 0 0 0 0 0 0 1233742 1137631 96111 724229 40577 764806 860917 1978765 724229 53087 777316 1201449 32293 0 32293 1233742 1117848 12510 12510 1105338 32293 0 32293 1137631 Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION'S BOARD DESIGNATED ENDOWMENT CONSISTS OF POOLED FUNDS INVESTED AND MANAGED BY THREE AREA COUNTY COMMUNITY FOUNDATIONS (COMMUNITY FOUNDATION OF ST. JOSEPH COUNTY, MARSHALL COUNTY COMMUNITY FOUNDATION, AND ELKHART COUNTY COMMUNITY FOUNDATION). THESE FOUNDATIONS HAVE ESTABLISHED A FUND DESIGNATED AS THE "HOSPICE FUND" TO RECEIVE GIFTS FOR THE PURPOSE OF PROVIDING SUPPORT TO THE ORGANIZATION IN ORDER TO FURTHER ITS MISSION AND TAX EXEMPT PURPOSE. THE AMOUNTS CONTRIBUTED BY THE ORGANIZATION ARE RECORDED AS BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS. THE ORGANIZATION EXPECTS TO RECEIVE ONLY THE INCOME EARNED ON THE ASSETS HELD IN PERPETUITY. DISTRIBUTIONS FROM THE FUNDS ARE BASED UPON THE INDIVIDUAL FOUNDATION'S SPENDING POLICY, WHICH CURRENTLY PROVIDE FOR AN APPROXIMATE ANNUAL SPENDING RATE OF FIVE PERCENT PER YEAR OF THE MARKET VALUE OF THE FUND. FIN 48 (ASC 740) footnote Schedule D, Part X, Line 2 THE ORGANIZATION 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. DUE TO ITS TAX-EXEMPT STATUS, THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL INCOME TAX OR STATE INCOME TAX. THE ORGANIZATION'S FORM 990 HAS NOT BEEN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR THE LAST THREE YEARS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE ORGANIZATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE ORGANIZATION DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT DECEMBER 31, 2010 OR 2009. Other changes in net assets Schedule D, Part XI, Line 8 CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS - 40577; Other revenues in audited financial statements not in form 990 Schedule D, Part XII, Line 2d FUNDRAISING EVENT EXPENSE - 12510; CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS - 40577; Other expenses in audited financial statements not in form 990 Schedule D, Part XIII, Line 2d FUNDRAISING EVENT EXPENSE - 12510; false SUB SAHARAN AFRICA 0 0 GRANTS 14710 0 0 14710 SUB SAHARAN AFRICA GENERAL SUPPORT 14170 CHECK 1 0 false false false false false false Procedures for monitoring use of grant funds Schedule F, Part I, Line 2 THE ORGANIZATION PROVIDES FUNDS TO THE FOUNDATION FOR HOSPICES IN SUB-SAHARAN AFRICA ("FHSSA") TO FURTHER THAT ORGANIZATION'S MISSION TO SUPPORT HOSPICE IN SUB-SAHARAN AFRICA AS WELL AS TO SUPPORT THE ORGANIZATION'S PARTNERSHIP (VIA FHSSA) WITH THE PALLIATIVE CARE ASSOCIATION OF UGANDA. THE GRANTS MADE TO FHSSA ARE UNRESTRICTED AND CAN BE USED IN ANY WAY THE ORGANIZATION SEES FIT TO FURTHER ITS MISSION. HELPING HANDS AWARD DINNER 131826 96201 35625 12510 0 0 131826 96201 35625 0 0 0 0 0 12510 12510 23115 true "WE BELIEVE" - PATIENT ASSISTANCE GRANTS 41 8211 COST MISCELLANEOUS ITEMS Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FOR "WE BELIEVE", THE ORGANIZATION PURCHASES THE ITEMS FOR EACH PATIENT TO ENSURE THAT FUNDS ARE APPROPRIATELY USED FOR THEIR INTENDED PURPOSE. X X X X false false false false false false false MARK MURRAY 0 193134 0 29517 0 405 0 35688 0 3219 0 261963 0 9250 PROCESS USED TO ESTABLISH COMPENSATION OF CEO/EXECUTIVE DIRECTOR SCHEDULE J, PART I, LINE 3 COMPENSATION FOR THE ORGANIZATION'S CEO IS PAID BY THE CENTER FOR HOSPICE CARE, INC. (CHC), A RELATED TAX-EXEMPT ORGANIZATION. CHC UTILIZES THE FOLLOWING METHODS IN DETERMINING THE CEO'S COMPENSATION: COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. NUMBER OF EMPLOYEES FORM 990, PART I, LINE 5 AND PART V, LINES 2A-B THE ORGANIZATION'S EMPLOYEES REPORTED ON THESE LINES ARE PAID BY THE CENTER FOR HOSPICE CARE (CHC), A RELATED TAX-EXEMPT ORGANIZATION. ACCORDINGLY, CHC HAS FILED ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS FOR THE INDIVIDUALS REPORTED. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT. THEN A BOARD MEETING IS HELD WITH OUR TAX ADVISORS TO PRESENT AND DISCUSS A FINAL DRAFT OF THE FULL FORM 990 AND ALL APPLICABLE SCHEDULES (OCTOBER 2011). AT THE BOARD MEETING, OUR TAX ADVISORS GIVE A "BOARD SUMMARY" PRESENTATION, WHICH HIGHLIGHTS AND EXPLAINS KEY POINTS OF THE RETURN TO EACH OF THE BOARD MEMBERS, AS WELL AS ANSWER ANY QUESTIONS ANYONE MAY HAVE REGARDING THE RETURN BEFORE IT IS FILED WITH THE IRS. Conflict of interest policy Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD OF DIRECTORS RECEIVE ORIENTATION PRIOR TO JOINING THE BOARD, AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. IN ADDITION, ALL BOARD MEMBERS AND OFFICERS COMPLETE AN AUTOMATED CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE CFO REVIEWS THE QUESTIONNAIRES FOR ANY POTENTIAL CONFLICTS OF INTEREST. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE BASED ON THE IRS DEFINITION OF A FAMILY OR BUSINESS RELATIONSHIP. ANY INTERESTED PARTY WITH A POTENTIAL CONFLICT OF INTEREST IS RECUSED FROM ALL BOARD DISCUSSION/ACTION REGARDING THE POTENTIAL CONFLICTING SITUATION. SINCE ITS INCEPTION, THE ORGANIZATION HAS NOT HAD ANY CONFLICTS OF INTEREST. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a COMPENSATION FOR THE ORGANIZATION'S CEO IS PAID BY THE CENTER FOR HOSPICE CARE, INC. (CHC), A RELATED TAX-EXEMPT ORGANIZATION. AN ANNUAL WRITTEN EVALUATION OF THE CEO IS CONDUCTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, AND COMPENSATION IS REVIEWED AT THIS TIME. THE HOSPICE CEO COMPENSATION SURVEY, CONDUCTED BY EFFECTIVE PAY PRACTICES AND HUNTINGTON CONSULTING GROUP, WAS THE BASIS FOR DETERMINING THE CEO'S COMPENSATION. THIS SURVEY INCLUDES 10 PARTICIPANTS LOCATED IN 11 DIFFERENT STATES, WITH DATA ARRANGED BY OPERATING BUDGET, NUMBER OF EMPLOYEES, AND AVERAGE DAILY CENSUS. NO INDIVIDUAL WHO HAD AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT PARTICIPATED IN THE DELIBERATIONS, AND THE BOARD ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION IN THE MEETING MINUTES. THIS WAS LAST COMPLETED IN FEBRUARY 2010. Public Disclosure Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PROCESS USED TO ESTABLISH COMPENSATION OF OTHER OFFICERS/KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION FOR OTHER OFFICERS IS PAID BY THE CENTER FOR HOSPICE AND PALLIATIVE CARE, INC., A RELATED TAX-EXEMPT ORGANIZATION. THE ORGANIZATION'S CEO UTILIZES THE HOSPITAL AND HEALTHCARE COMPENSATION SERVICE'S HOSPICE SALARY AND BENEFITS REPORT TO REVIEW AND DETERMINE APPROPRIATE COMPENSATION LEVELS FOR OTHER OFFICERS. THE LAST REVIEW WAS PERFORMED AT THE END OF 2009 WHEN THE ORGANIZATION'S 2010 BUDGET WAS REVIEWED. OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES FORM 990, PART VII, SECTION A THE FOLLOWING BOARD MEMBERS DEVOTE APPROXIMATELY ONE HOUR PER WEEK TO THE CENTER FOR HOSPICE CARE, INC., (CHC), A RELATED TAX-EXEMPT ORGANIZATION: DREW P. WILSON (CHAIRMAN) TERRY RODINO (CHAIRMAN-ELECT) AMY KUHAR MAURO (TREASURER) SUSIE MAHLER (SECRETARY) CATHERINE HILER (DIRECTOR) MARK MURRAY (PRESIDENT/CEO) AND KARL HOLDERMAN (CFO) DEVOTE APPROXIMATELY 40 HOURS PER WEEK TO THE CENTER FOR HOSPICE CARE, A RELATED TAX-EXEMPT ORGANIZATION. MICHAEL WARGO (VP/COO) IS PAID BY THE CENTER FOR HOSPICE CARE, A RELATED TAX-EXEMPT ORGANIZATION, BUT ONLY PERFORMS SERVICES FOR THE FOUNDATION FOR THE CENTER FOR HOSPICE AND PALLIATIVE CARE, INC. D/B/A THE HOSPICE FOUNDATION; AS SUCH, HIS COMPENSATION IS REPORTED AS IF PAID BY THE HOSPICE FOUNDATION ON FORM 990, PARTS VII AND IX. COMPENSATION FORM 990, PART IX, LINES 5 AND 7-10 THE AMOUNT OF COMPENSATION REPORTED ON THESE LINES IS PAID BY THE CENTER FOR HOSPICE CARE, A RELATED TAX-EXEMPT ORGANIZATION, FOR SERVICES PERFORMED FOR THE HOSPICE FOUNDATION. Other changes in net assets or fund balances Form 990, Part XI, Line 5 NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 724230; CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATIONS - 40576; THE CENTER FOR HOSPICE AND PALLIATIVE CARE INC 111 SUNNYBROOK COURT SOUTH BEND IN 46637 310952866 HOSPICE CARE IN 501(C)(3) 9 NA false false false true false false false false false false true false true true false false false true