2025-10-21T09:18:55+00:00 2024-12-31 440160260 Forvis Mazars LLP 255 South Orange Avenue Suite 600 Orlando FL 32801 990 2024-01-01 592506713 FLORIDA HEALTH CARE EDUCATION & DEVELOPMENT FOUNDATION INC FLOR 8502243907 307 WEST PARK AVENUE 100 TALLAHASSEE FL 32301 J EMMETT REED CHIEF EXECUTIVE OFFICER 8502243907 2025-10-21 true true Peter Gubler P00190185 4077405400 2025-10-08 2024 2025-03-06 01:10:19Z J EMMETT REED 307 WEST PARK AVENUE 100 TALLAHASSEE FL 32301 112186 false X www.fhca.org/EDUCATION/SCHOLARSHIPS X 1983 FL THE FLORIDA HEALTH CARE EDUCATION AND DEVELOPMENT FOUNDATION, INC. PROMOTES THE EDUCATIONAL AND PROFESSIONAL GROWTH OF EMPLOYEES IN FHCA MEMBER CENTERS TO SUPPORT STAFF STABILITY AND IMPROVED OUTCOMES OF RESIDENT CARE. ITS MISSION IS TO SUPPORT A COMPASSIONATE, SKILLED WORKFORCE THAT IMPROVES THE LIVES OF FLORIDA'S LONG TERM AND POST-ACUTE CARE RESIDENTS. 5 4 0 4 0 551431 109870 0 1500 2316 0 552931 112186 6000 66012 0 0 0 0 464944 47076 470944 113088 81987 -902 283406 179746 102758 0 180648 179746 X THE FLORIDA HEALTH CARE EDUCATION AND DEVELOPMENT FOUNDATION, INC. PROMOTES THE EDUCATIONAL AND PROFESSIONAL GROWTH OF EMPLOYEES IN FHCA MEMBER CENTERS TO SUPPORT STAFF STABILITY AND IMPROVED OUTCOMES OF RESIDENT CARE. ITS MISSION IS TO SUPPORT A COMPASSIONATE, SKILLED WORKFORCE THAT IMPROVES THE LIVES OF FLORIDA'S LONG TERM AND POST-ACUTE CARE RESIDENTS. true false 112955 66012 0 THE FOUNDATION WAS ESTABLISHED BY THE FLORIDA HEALTH CARE ASSOCIATION IN 1983 TO PROMOTE SCHOLARSHIP PROGRAMS FOR NURSES AND CAREGIVERS WORKING IN MEMBER FACILITIES. ADDITIONALLY, THE FOUNDATION SEEKS PRIVATE FUNDING THROUGH FOUNDATIONS, GRANTS AND OTHER CONTRIBUTIONS TO ASSIST MEMBER FACILITIES WITH CONTINUOUS QUALITY IMPROVEMENT PROGRAMS, WORKFORCE INITIATIVES AND EMERGENCY PREPAREDNESS, RESPONSE AND RECOVERY. THE FOUNDATION IS FUNDED THROUGH INDIVIDUAL AND CORPORATE DONORS, ALONG WITH ONGOING SUPPORT FROM ANNUAL FHCA FUNDRAISING EVENTS. 0 0 0 CAREGIVERS FL CAREER PROGRAM - A STATEWIDE INITIATIVE TO INCREASE THE NUMBER OF DIRECT CARE WORKERS, SPECIFICALLY CERTIFIED NURSING ASSISTANTS, INTO THE LONG-TERM CARE PROFESSION. THE PROGRAM IS FUNDED BY A $1.8 MILLION GRANT WHICH IS SPONSORED BY THE AGENCY FOR HEALTH CARE ADMINISTRATION WITH FEDERAL FUNDS FROM THE CENTERS FOR MEDICARE AND MEDICAID SERVICES. THE PROGRAM WILL FOCUS ON RAISING AWARENESS ABOUT LONG TERM CARE AS A OPPORTUNITY FOR CAREER GROWTH, ENHANCING THE RECRUITMENT AND RETENTION EFFORTS OF FLORIDA'S NURSING CENTERS AND BUILDING PARTNERSHIPS WITH STATEWIDE EDUCATIONAL, WORKFORCE AND VETERANSGANIZATIONS TO ENCOURAGE INDIVIDUALS TO MAKE LONG TERM CARE THEIR CHOSEN CAREER PATH. DURING THE YEAR ENDED DECEMBER 31, 2024, APPROXIMATELY $0 WAS RECOGNIZED IN RELATION TO THE GRANT. 112955 true true false false false false false false false false false false false false false true false true false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false true false true 0 0 0 false false false false false false false false false false false false false false X 5 4 false false false false false false false true true false true true true true true true true true true true false false FL X DAWN SEGLER 8502243907 307 WEST PARK AVENUE TALLAHASSEE FL 32301 BRITTNEY TRAILL CHAIR 1.0 1.0 X X 0 0 0 J EMMETT REED CHIEF EXECUTIVE OFFICER 1.0 38.0 X X 0 709023 90287 JOSHUA WAGONER SECRETARY 1.0 1.0 X X 0 1054 0 JULIE MORRIS VICE CHAIR 1.0 1.0 X X 0 2652 0 PATRICIA SPEARS TREASURER 1.0 1.0 X X 0 0 0 0 712729 90287 false true false 0 63530 46340 109870 0 0 0 0 0 2316 2316 0 0 0 0 0 0 0 0 0 0 112186 0 0 2316 66012 66012 0 0 0 0 2726 2593 133 HURRICANE EXPENSE 44350 44350 0 0 0 0 113088 112955 133 0 283406 179592 0 0 0 0 0 154 0 0 0 0 0 0 0 0 283406 179746 0 0 0 102758 0 102758 0 X 180648 179746 180648 179746 283406 179746 -902 0 X X false true true false X 93083 289808 870158 551431 109870 1914350 0 0 0 0 93083 289808 870158 551431 109870 1914350 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1914350 4 8 558 1500 2316 4386 0 4 8 558 1500 2316 4386 0 0 0 0 0 0 0 93087 289816 870716 552931 112186 1918736 0.99771 0.99891 0 0.0011 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Federal Income Taxes DUE TO/FROM FHCA 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote FLORIDA HEALTH CARE EDUCATION & DEVELOPMENT FOUNDATION, INC. FILES CONSOLIDATED FINANCIAL STATEMENTS WITH ITS AFFILIATES. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: FHCA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE ("IRC"), AND THE FOUNDATION IS EXEMPT UNDER SECTION 501(C)(3) OF THE IRC. SERVICE CORP IS TAXED AT REGULAR CORPORATE RATES, PART X, LINE 2: DEVELOPMENT FOUNDATION, INC. 59-2506713 FLORIDA HEALTH CARE EDUCATION PAC IS SUBJECT TO INCOME TAXES ON INVESTMENT INCOME. FHCA IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME, PRIMARILY ON ITS ADVERTISING REVENUE. THESE ACTIVITIES AND THE ACTIVITIES OF PAC, OFEC, THE COUNCIL, AND FQHC RESULTED IN NO INCOME TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ACTIVITIES OF SERVICE CORP RESULTED IN AN INSIGNIFICANT INCOME TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, RESPECTIVELY. AS OF DECEMBER 31, 2024, WITH CERTAIN LIMITED EXCEPTIONS, FHCA AND ITS AFFILIATES ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY UNITED STATES FEDERAL TAXING AUTHORITIES FOR ANY TAX YEARS PRIOR TO THE THREE MOST RECENT TAX YEARS. true SCHOLARSHIPS 29 66012 CASH X X true true false true false false false false false false false J EMMETT REED CHIEF EXECUTIVE OFFICER 0 629700 0 55000 0 24323 0 54555 0 35732 0 799310 0 0 Schedule J, Part I, Line 1a First-class or charter travel WHEN WARRANTED AND AVAILABLE, THE CEO UTILIZES FIRST CLASS AIR TRAVEL AS WELL AS CHARTERED FLIGHTS DEPENDING ON THE SITUATION. Schedule J, Part I, Line 1a Travel for companions THE PRESIDENT AND SENIOR VICE PRESIDENT ARE GRANTED REASONABLE TRAVEL ALLOWANCES FOR COMPANIONS TO ATTEND THE ORGANIZATION'S EVENTS. THE CEO HAS THE EXECUTIVE COMMITTEE'S APPROVAL FOR PAYMENT OF FAMILY TRAVEL COSTS WHEN THEY ACCOMPANY HIM ON BUSINESS TRIPS. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation OFFICER COMPENSATION IS DETERMINED BY FLORIDA HEALTH CARE ASSOCIATION, INC. ("FHCA"). FHCA USES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE TO DETERMINE OFFICER COMPENSATION. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan KEY EXECUTIVE EMMETT REED, PARTICIPATES IN A NONQUALIFIED, DEFERRED COMPENSATION PLAN UNDER IRC SEC. 457(B). A RELATED ENTITY MADE CONTRIBUTIONS TO THE PLAN IN THE AMOUNT OF $10,000 FOR THE YEAR ENDED DECEMBER 31, 2024. THESE AMOUNTS ARE SUBJECT TO CREDITOR CLAIMS BUT HAVE BEEN DEPOSITED FOR THE PARTICIPANTS' BENEFIT WITH A THIRD-PARTY ADMINISTRATOR. THE PARTICIPANTS AND PLAN TRUSTEE DIRECT INVESTMENT DECISIONS FOR FUNDS DEPOSITED ON THE PARTICIPANT'S BEHALF. Schedule J, Part I, Line 3 FLORIDA HEALTH CARE EDUCATION AND DEVELOPMENT FOUNDATION'S PERSONNEL ARE THE FOLLOWING TO ESTABLISH COMPENSATION FOR FLORIDA HEALTH CARE EDUCATION COMMITTEE OF FHCA, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT EMPLOYED BY FHCA, A RELATED 501(C)(6) ORGANIZATION. THAT ORGANIZATION USES AND DEVELOPMENT FOUNDATION'S EXECUTIVE DIRECTOR: APPROVAL BY COMPENSATION CONTRACT AND COMPENSATION SURVEY OR STUDY. Schedule J, Part I, Line 4b KEY EXECUTIVE EMMETT REED, PARTICIPATES IN A NONQUALIFIED, DEFERRED COMPENSATION PLAN UNDER IRC SEC. 457(B). A RELATED ENTITY MADE CONTRIBUTIONS TO THE PLAN IN THE AMOUNT OF $10,000 FOR THE YEAR ENDED DECEMBER 31, 2023. THESE AMOUNTS ARE SUBJECT TO CREDITOR CLAIMS BUT HAVE BEEN DEPOSITED FOR THE PARTICIPANTS' BENEFIT WITH A THIRD-PARTY ADMINISTRATOR. THE PARTICIPANTS AND PLAN TRUSTEE DIRECT INVESTMENT DECISIONS FOR FUNDS DEPOSITED ON THE PARTICIPANT'S BEHALF. Form 990, Part III, Line 2 New program services WHEN FHCA MEMBER FACILITIES AND THEIR EMPLOYEES ARE SIGNIFICANTLY IMPACTED BY HURRICANES MAKING LANDFALL IN FLORIDA, A HURRICANE RELIEF FUND IS ESTABLISHED TO BENEFIT MEMBER CAREGIVERS WHO SUFFERED FINANCIAL LOSSES. THE FOUNDATION ACCEPTED DONATIONS TO SUPPORT MEMBER FACILITY EMPLOYEES IN THE AFTERMATH OF HURRICANE MICHAEL IN 2018, HURRICANE IAN IN 2022 AND MOST RECENTLY IN 2024 FOLLOWING THE LANDFALL OF HURRICANES MILTON AND HELENE. Form 990, Part VI, Line 15 PROCESS TO ESTABLISH COMPENSATION THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS ARE COMPENSATED BY THE FLORIDA HEALTH CARE ASSOCIATION, INC. (FHCA), A RELATED ORGANIZATION. EXECUTIVE COMPENSATION IS DETERMINED BY AN INDEPENDENT COMPENSATION/MANAGEMENT COMMITTEE AND IS BOUND BY AN EMPLOYMENT AGREEMENT. THE COMPENSATION IS REVIEWED AND APPROVED USING COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CFO WILL PERFORM A COMPLETE REVIEW OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS. ADDITIONALLY, A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION REQUIRES THAT PERSONS COVERED BY THE CONFLICT OF INTEREST POLICY ANNUALLY DISCLOSE OR UPDATE TO THE CHAIRMAN OF THE BOARD OF DIRECTORS THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN THE ORGANIZATION; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION IN THE ORGANIZATION OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH THE ORGANIZATION'S REMOVAL PROCEDURES. THE ORGANIZATION'S CHIEF EMPLOYED EXECUTIVE AND CHIEF EMPLOYED FINANCE EXECUTIVE WILL ANNUALLY MONITOR AND ENFORCE PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF DIRECTORS IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS BUSINESS LOCATION. Form 990, Part XII, Line 2c Change of oversight process or selection process OVERSIGHT OF AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT: THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF FLORIDA HEALTH CARE ASSOCIATION (FHCA). THE FHCA EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. FLORIDA HEALTH CARE ASSOCIATION INC 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 591229583 ADVOCACY ORGANIZATION FOR LONG-TERM CARE PROVIDERS FL 501(c)(6) NA false OUR FLORIDA PROMISE INC 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 421757005 POLITICAL ADVOCACY ORGANIZATION FOR LONG-TERM CARE PROVIDERS FL 501(c)(4) FLORIDA HEALTH CARE ASSOCIATION INC false OUR FLORIDA ELDERS COUNT 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 461339171 CONTRIBUTE TO POLITICAL PARTIES/COMMITTEES TO FURTHER MEMBER INTERESTS FL 527 POLITICAL ADVOCACY ORGANIZATION FOR LONG-TERM CARE PROVIDERS false FLORIDIANS FOR QUALITY HEALTHCARE 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 263193141 CONTRIBUTE TO POLITICAL PARTIES/COMMITTEES TO FURTHER MEMBER INTERESTS FL 527 FLORIDA HEALTH CARE ASSOCIATION INC false COUNCIL FOR SENIOR FLORIDIANS 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 263193104 CONTRIBUTE TO POLITICAL PARTIES/COMMITTEES TO FURTHER MEMBER INTERESTS F FL 527 FLORIDA HEALTH CARE ASSOCIATION INC false FHCA POLITICAL ACTION COMMITTEE 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 592915691 CONTRIBUTE TO POLITICAL PARTIES/COMMITTEES TO FURTHER MEMBER INTERESTS F FL 527 FLORIDA HEALTH CARE ASSOCIATION INC false FHCA EXECUTIVE PAC PO Box 1459 Tallahassee FL 32302 921246465 POLITICAL GIVING TO POLITICAL PARTIES AND COMMITTEES FOR THE ADVANCEMENT OF MEMBER INTERESTS. FL 527 Our Florida Promise false FHCA SERVICE CORPORATION 307 WEST PARK AVENUE SUITE 100 TALLAHASSEE FL 32301 592709669 INVESTIGATION AND ENDORSEMENT OF PREFERRED VENDORS FOR FHCA'S MEMBERSHIP. FL FLORIDA HEALTH CARE ASSOCIATION INC C Corporation false false false true false false false false false false false false false true false false true false false false Florida Health Care Association C 63530 Calculation of net proceeds from annual fundraising event